# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十九条 (Supplementary Provisions, Article 69) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六十九条 (Supplementary Provisions, Article 69)（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置） — address `suppl-4221-6/art-69` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六十九条（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Residents Who Are Specially Related Shareholders, etc. caption: machine translation, not official suppl-4221-6/art-69 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69 **第一項** 旧租税特別措置法第四十条の七第三項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額の計算については、なお従前の例による。 suppl-4221-6/art-69/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-1 With regard to the calculation of the applicable amount prescribed in Article 40-7, paragraph (3) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第四十条の七第四項及び第五項の規定は、同条第四項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額について適用する。 suppl-4221-6/art-69/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-2 The provisions of Article 40-7, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date and to the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount. machine translation, not official **第三項** 新租税特別措置法第四十条の八の規定は、同条第一項に規定する特殊関係株主等である居住者が施行日以後に外国法人から受ける同項に規定する剰余金の配当等の額がある場合について適用し、旧租税特別措置法第四十条の八第一項に規定する特殊関係株主等である居住者が施行日前に同項に規定する特定外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。 suppl-4221-6/art-69/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-3 The provisions of Article 40-8 of the New Act on Special Measures Concerning Taxation apply where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of that Article that a resident who is a specially related shareholder, etc. prescribed in that paragraph receives from a foreign corporation on or after the Effective Date, and the provisions then in force continue to govern cases where there is an amount of dividend of surplus, etc. prescribed in Article 40-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident who is a specially related shareholder, etc. prescribed in that paragraph received from a specified foreign corporation prescribed in that paragraph before the Effective Date. machine translation, not official **第四項** 旧法第四十条の十一第一項に規定する特定外国法人の平成二十一年四月一日前に開始した事業年度に係る同項に規定する課税対象留保金額（居住者の有する当該特定外国法人の新租税特別措置法第四十条の八第二項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。）のうち当該居住者の同号イに規定する配当日の属する年分に対応する部分の金額又は旧法第四十条の十一第二項に規定する控除未済配当等の額（当該居住者の有する当該特定外国法人の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。）のうち当該居住者の同号ロに規定する前二年内の各年分に対応する部分の金額は、当該居住者の同号イ又はロに掲げる金額とみなして、新租税特別措置法第四十条の八第二項の規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第三十二条第三項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第四十条の八第一項各号に掲げる金額とみなされる金額に含まれないものとする。 suppl-4221-6/art-69/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-4 The amount of the portion of the taxable retained amount prescribed in Article 40-11, paragraph (1) of the Former Act pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly prescribed in Article 40-8, paragraph (2), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign corporation held by a resident) that corresponds to the year that includes the dividend date prescribed in (a) of that item of that resident, or the amount of the portion of the amount of undeducted dividends, etc. prescribed in Article 40-11, paragraph (2) of the Former Act (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly in that specified foreign corporation held by that resident) that corresponds to each year within the preceding two years prescribed in (b) of that item of that resident, is deemed to be the amount listed in (a) or (b) of that item of that resident, and the provisions of Article 40-8, paragraph (2) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in the items of Article 40-8, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 32, paragraph (3) of the Supplementary Provisions of the 2009 Amendment Act. machine translation, not official --- ## Cites - suppl-4221-6/art-69/par-4: 平成二十一年改正法附則第三十二条第三項 → 租税特別措置法 附則第三十二条第三項 (Supplementary Provisions, Article 32, paragraph (3)), suppl-4211-13/art-32/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-32/par-3 - suppl-4221-6/art-69/par-4: この項 → 租税特別措置法 附則第六十九条第四項 (Supplementary Provisions, Article 69, paragraph (4)), suppl-4221-6/art-69/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六十八条第六項（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-68/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-6 - 租税特別措置法 附則第六十九条第四項（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-505, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07