# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十条 (Supplementary Provisions, Article 40) - 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: 第四十条 (Supplementary Provisions, Article 40)（連結法人の関連者等に係る純支払利子等の課税の特例に関する経過措置） — address `suppl-4241-16/art-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-40 - 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. --- ### 第四十条（連結法人の関連者等に係る純支払利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Net Interest Payments, etc. of Consolidated Corporations Pertaining to Related Persons, etc. caption: machine translation, not official suppl-4241-16/art-40 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-40 **第一項** 新租税特別措置法第六十八条の八十九の二第一項の規定は、連結法人の連結親法人事業年度が平成二十五年四月一日以後に開始する連結事業年度分の法人税について適用する。 suppl-4241-16/art-40/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-40/par-1 The provisions of Article 68-89-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a consolidated business year for which the consolidated parent corporation business year of a consolidated corporation begins on or after April 1, 2013. machine translation, not official **第二項** 新租税特別措置法第六十八条の八十九の三第三項（第二号及び第三号に係る部分に限る。）の規定は、同項第二号に規定する適格合併若しくは同項第三号に規定する合併の日が平成二十五年四月一日以後の日である場合の当該適格合併若しくは当該合併の日を含む同項の連結法人の連結事業年度以後の各連結事業年度（連結親法人事業年度が同年四月一日以後に開始する各連結事業年度に限る。）又は同項第二号若しくは第三号に規定する残余財産の確定の日が同年四月一日以後の日である場合の当該残余財産の確定の日の翌日を含む同項の連結法人の連結事業年度以後の各連結事業年度（連結親法人事業年度が同年四月一日以後に開始する各連結事業年度に限る。）において同条第一項又は第二項の規定を適用する場合について適用する。 suppl-4241-16/art-40/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-40/par-2 The provisions of Article 68-89-3, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iii)) apply in the case where the provisions of paragraph (1) or (2) of that Article are applied in each consolidated business year on or after the consolidated business year of the consolidated corporation referred to in that paragraph that includes the date of the qualified merger prescribed in item (ii) of that paragraph or of the merger prescribed in item (iii) of that paragraph, if that date is on or after April 1, 2013 (limited to each consolidated business year for which the consolidated parent corporation business year begins on or after April 1 of that year), or in each consolidated business year on or after the consolidated business year of the consolidated corporation referred to in that paragraph that includes the day following the date of determination of the residual assets prescribed in item (ii) or (iii) of that paragraph, if that date of determination is on or after April 1 of that year (limited to each consolidated business year for which the consolidated parent corporation business year begins on or after April 1 of that year). machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-5 - 租税特別措置法 附則第三十九条第一項（連結法人の国外支配株主等に係る負債の利子等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-39/par-1 --- ## 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-20261007T211206-534, 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