# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十三条 (Supplementary Provisions, Article 83) - 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: 第八十三条 (Supplementary Provisions, Article 83)（内国法人の特定外国子会社等に係る所得等の課税の特例に関する経過措置） — address `suppl-4271-9/art-83` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-83 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83 - 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. --- ### 第八十三条（内国法人の特定外国子会社等に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations caption: machine translation, not official suppl-4271-9/art-83 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83 **第一項** 新租税特別措置法第六十六条の六第三項の規定は、同条第一項に規定する特定外国子会社等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適用対象金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等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については、なお従前の例による。 suppl-4271-9/art-83/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83/par-1 The provisions of Article 66-6, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the taxable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the taxable amount prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十六条の六第八項及び第九項の規定は、同条第一項に規定する特定外国子会社等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適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。 suppl-4271-9/art-83/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-83/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83/par-2 The provisions of Article 66-6, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六十六条の八第二項、第三項、第九項及び第十項の規定は、内国法人の平成二十八年四月一日以後に開始する事業年度において外国法人から受ける同条第一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、内国法人の同日前に開始した事業年度において外国法人から受けた旧租税特別措置法第六十六条の八第一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-4271-9/art-83/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-83/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83/par-3 The provisions of Article 66-8, paragraphs (2), (3), (9) and (10) of the New Act on Special Measures Concerning Taxation apply in the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a foreign corporation in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it received from a foreign corporation in a business year that began before that date. machine translation, not official **第四項** 新租税特別措置法第六十六条の九の二第八項の規定は、同条第一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適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。 suppl-4271-9/art-83/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-83/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83/par-4 The provisions of Article 66-9-2, paragraph (8) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign corporation prescribed in paragraph (1) of that Article beginning on or after the Effective Date. machine translation, not official **第五項** 新租税特別措置法第六十六条の九の四第二項、第三項、第八項及び第九項の規定は、内国法人の平成二十八年四月一日以後に開始する事業年度において外国法人から受ける同条第一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、内国法人の同日前に開始した事業年度において外国法人から受けた旧租税特別措置法第六十六条の九の四第一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-4271-9/art-83/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-83/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83/par-5 The provisions of Article 66-9-4, paragraphs (2), (3), (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a foreign corporation in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in Article 66-9-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it received from a foreign corporation in a business year that began before that date. machine translation, not official ## Cited by 1 provision cites 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ヘ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-5/sub-2 --- ## 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-20261007T211206-565, 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