# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十八条 (Supplementary Provisions, Article 98) - 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: 第九十八条 (Supplementary Provisions, Article 98)（国外関連者との取引に係る課税の特例等に関する経過措置） — address `suppl-4281-15/art-98` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-98 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98 - 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. --- ### 第九十八条（国外関連者との取引に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions with Foreign Affiliates caption: machine translation, not official suppl-4281-15/art-98 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98 **第一項** 新租税特別措置法第六十六条の四第六項及び第七項の規定は、法人の平成二十九年四月一日以後に開始する事業年度分の法人税について適用する。 suppl-4281-15/art-98/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-1 The provisions of Article 66-4, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years beginning on or after April 1, 2017. machine translation, not official **第二項** 新租税特別措置法第六十六条の四第八項、第九項、第十一項及び第十二項の規定は、法人の平成二十九年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。 suppl-4281-15/art-98/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-2 The provisions of Article 66-4, paragraphs (8), (9), (11) and (12) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years beginning on or after April 1, 2017, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before that date. machine translation, not official **第三項** 新租税特別措置法第六十六条の四の三第四項及び第五項の規定は、外国法人の平成二十九年四月一日以後に開始する事業年度分の法人税について適用する。 suppl-4281-15/art-98/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-98/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-3 The provisions of Article 66-4-3, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a foreign corporation for business years beginning on or after April 1, 2017. machine translation, not official **第四項** 新租税特別措置法第六十六条の四の三第六項、第七項及び第十四項の規定は、外国法人の平成二十九年四月一日以後に開始する事業年度分の法人税について適用し、外国法人の同日前に開始した事業年度分の法人税については、なお従前の例による。 suppl-4281-15/art-98/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-98/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-4 The provisions of Article 66-4-3, paragraphs (6), (7) and (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a foreign corporation for business years beginning on or after April 1, 2017, and the provisions then in force continue to govern corporation tax of a foreign corporation for business years that began before that date. machine translation, not official **第五項** 新租税特別措置法第六十六条の四の四の規定は、施行日以後に開始する最終親会計年度（同条第四項第七号に規定する最終親会計年度をいう。次項において同じ。）に係る同条第一項に規定する国別報告事項について適用する。 suppl-4281-15/art-98/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-5 The provisions of Article 66-4-4 of the New Act on Special Measures Concerning Taxation apply to the country-by-country report prescribed in paragraph (1) of that Article pertaining to an ultimate parent fiscal year (meaning the ultimate parent fiscal year prescribed in paragraph (4), item (vii) of that Article; the same applies in the following paragraph) beginning on or after the Effective Date. machine translation, not official **第六項** 新租税特別措置法第六十六条の四の五の規定は、施行日以後に開始する最終親会計年度に係る同条第一項に規定する事業概況報告事項について適用する。 suppl-4281-15/art-98/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-98/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-6 The provisions of Article 66-4-5 of the New Act on Special Measures Concerning Taxation apply to the business overview report items prescribed in paragraph (1) of that Article pertaining to an ultimate parent fiscal year beginning on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4281-15/art-98/par-1: 新租税特別措置法第六十六条の四第六項 → 租税特別措置法 第六十六条の四第六項 (Article 66-4, paragraph (6)), art-66-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-6 - suppl-4281-15/art-98/par-1: 第七項 → 租税特別措置法 第六十六条の四第七項 (Article 66-4, paragraph (7)), art-66-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7 - suppl-4281-15/art-98/par-2: 新租税特別措置法第六十六条の四第八項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8 - suppl-4281-15/art-98/par-2: 第九項 → 租税特別措置法 第六十六条の四第十四項 (Article 66-4, paragraph (14)), art-66-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-14 - suppl-4281-15/art-98/par-2: 第十一項 → 租税特別措置法 第六十六条の四第十七項 (Article 66-4, paragraph (17)), art-66-4/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-17 - suppl-4281-15/art-98/par-2: 第十二項 → 租税特別措置法 第六十六条の四第十八項 (Article 66-4, paragraph (18)), art-66-4/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-18 - suppl-4281-15/art-98/par-3: 新租税特別措置法第六十六条の四の三第四項 → 租税特別措置法 第六十六条の四の三第四項 (Article 66-4-3, paragraph (4)), art-66-4-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-4 - suppl-4281-15/art-98/par-3: 第五項 → 租税特別措置法 第六十六条の四の三第五項 (Article 66-4-3, paragraph (5)), art-66-4-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5 - suppl-4281-15/art-98/par-4: 新租税特別措置法第六十六条の四の三第六項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6 - suppl-4281-15/art-98/par-4: 第七項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7 - suppl-4281-15/art-98/par-4: 第十四項 → 租税特別措置法 第六十六条の四の三第十四項 (Article 66-4-3, paragraph (14)), art-66-4-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-14 - suppl-4281-15/art-98/par-5: 新租税特別措置法第六十六条の四の四 → 租税特別措置法 第六十六条の四の四 (Article 66-4-4), art-66-4-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-4 - suppl-4281-15/art-98/par-5: 同条第四項第七号 → 租税特別措置法 第六十六条の四の四第四項第七号 (Article 66-4-4, paragraph (4), item (vii)), art-66-4-4/par-4/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-7 - suppl-4281-15/art-98/par-5: 次項 → 租税特別措置法 附則第九十八条第六項 (Supplementary Provisions, Article 98, paragraph (6)), suppl-4281-15/art-98/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-98/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-6 - suppl-4281-15/art-98/par-5: 同条第一項 → 租税特別措置法 第六十六条の四の四第一項 (Article 66-4-4, paragraph (1)), art-66-4-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-1 - suppl-4281-15/art-98/par-6: 新租税特別措置法第六十六条の四の五 → 租税特別措置法 第六十六条の四の五 (Article 66-4-5), art-66-4-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-5 - suppl-4281-15/art-98/par-6: 同条第一項 → 租税特別措置法 第六十六条の四の五第一項 (Article 66-4-5, paragraph (1)), art-66-4-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-1 ## 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六号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-6/sub-1 - 租税特別措置法 附則第九十八条第五項（国外関連者との取引に係る課税の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-5 --- ## 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-20261007T211206-575, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07