# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十九条 (Supplementary Provisions, Article 39) - 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: 第三十九条 (Supplementary Provisions, Article 39)（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-4231-82/art-39` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-39 - 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. --- ### 第三十九条（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 of the Specified Foreign Corporations of a Resident Who Is a Specially-Related Shareholder, etc. caption: machine translation, not official suppl-4231-82/art-39 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-39 **第一項** 新租税特別措置法第四十条の七第四項の規定は、同項に規定する特殊関係株主等である居住者の平成二十三年分以後の各年分の同項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額（当該居住者に係る同項に規定する特定外国法人の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、旧租税特別措置法第四十条の七第四項に規定する特殊関係株主等である居住者の平成二十二年分以前の各年分の同項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額については、なお従前の例による。 suppl-4231-82/art-39/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-39/par-1 The provisions of Article 40-7, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in that paragraph in calculating the partially taxable amount prescribed in that paragraph for each year from 2011 onward of a resident who is a specially-related shareholder, etc. prescribed in that paragraph (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign corporation prescribed in that paragraph pertaining to that resident), and the provisions then in force continue to govern the partially applicable amount prescribed in Article 40-7, paragraph (4) of the Former Act on Special Measures Concerning Taxation in calculating the partially taxable amount prescribed in that paragraph for each year up to 2010 of a resident who is a specially-related shareholder, etc. prescribed in that paragraph. machine translation, not official --- ## 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-20261007T211206-517, 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