# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十五条 (Supplementary Provisions, Article 75) - 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: 第七十五条 (Supplementary Provisions, Article 75)（特殊関係株主等である連結法人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-75` - 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-75 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-75 - 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. --- ### 第七十五条（特殊関係株主等である連結法人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 Consolidated Corporations That Are Specially Related Shareholders, etc. caption: machine translation, not official suppl-4231-82/art-75 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-75 **第一項** 新租税特別措置法第六十八条の九十三の二第四項の規定は、同項に規定する特殊関係株主等である連結法人の平成二十三年四月一日以後に終了する連結事業年度に係る同項に規定する個別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（当該連結法人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六十八条の九十三の二第四項に規定する特殊関係株主等である連結法人の平成二十三年四月一日前に終了した連結事業年度に係る同項に規定する個別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-75/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-75/par-1 The provisions of Article 68-93-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in that paragraph in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year, ending on or after April 1, 2011, of a consolidated corporation that is a specially related shareholder, etc. prescribed in that paragraph (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign corporation prescribed in that paragraph pertaining to that consolidated corporation), and the provisions then in force continue to govern the partially applicable amount prescribed in that paragraph in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year, which ended before April 1, 2011, of a consolidated corporation that is a specially related shareholder, etc. prescribed in Article 68-93-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation. 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-20261007T211206-521, 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