# 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)（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — address `suppl-4301-7/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-4301-7/art-98
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/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.

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### 第九十八条（内国法人の外国関係会社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 Foreign Affiliated Companies of Domestic Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-98 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98</sup>

**第一項**  新租税特別措置法第六十六条の六第二項及び第六項から第八項までの規定は、同条第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税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二項第一号に規定する外国関係会社の施行日前に開始した事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額については、なお従前の例による。
<sup>suppl-4301-7/art-98/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-1</sup>
The provisions of Article 66-6, paragraph (2) and paragraphs (6) through (8) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income for a financial subsidiary, etc., and the provisions then in force continue to govern, for business years that began before the Effective Date of a foreign affiliated company prescribed in Article 66-6, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income for a financial subsidiary, etc..
<sup>machine translation, not official</sup>

**第二項**  新租税特別措置法第六十六条の七第四項及び第七項から第十三項までの規定は、同条第四項に規定する外国関係会社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課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額に係る同項に規定する所得税等の額について適用する。
<sup>suppl-4301-7/art-98/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-2</sup>
The provisions of Article 66-7, paragraph (4) and paragraphs (7) through (13) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第三項**  施行日から令和元年十二月三十一日までの間における新租税特別措置法第六十六条の七の規定の適用については、同条第七項中「同法第六十九条の二の規定による控除をした後に、かつ、同法」とあるのは「同法」と、同条第九項中「同法第七十条の二又は第百四十四条の二の三」とあるのは「同条第七項及び同法第七十条の二」と、「法人税法税額控除規定に」とあるのは「第六十六条の七第四項の規定及び法人税法税額控除規定に」とあるのは「法人税法税額控除規定による控除（内国法人にあつては、同法第七十条の二に定める順序による法人税法税額控除規定による控除）」とあるのは「同条第七項及び同法第七十条の二に定める順序により第六十六条の七第四項の規定及び法人税法税額控除規定による控除」と、同条第十二項中「同法第十二条の二の規定による控除をした後に、かつ、同法」とあるのは「同法」とする。
<sup>suppl-4301-7/art-98/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-98/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-3</sup>
With regard to the application of the provisions of Article 66-7 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2019, in paragraph (7) of that Article, the phrase "after the deduction under the provisions of Article 69-2 of that Act and before the deduction under the provisions of" is deemed to be replaced with "before the deduction under the provisions of"; in paragraph (9) of that Article, the phrase 'the phrase "Article 70-2 or Article 144-2-3 of that Act" is deemed to be replaced with "paragraph (7) of that Article and Article 70-2 of that Act", and the phrase "under the Corporation Tax Act tax credit provisions" is deemed to be replaced with "under the provisions of Article 66-7, paragraph (4) and the Corporation Tax Act tax credit provisions"' is deemed to be replaced with 'the phrase "deduction under the Corporation Tax Act tax credit provisions (for a domestic corporation, deduction under the Corporation Tax Act tax credit provisions in the order prescribed in Article 70-2 of that Act)" is deemed to be replaced with "deduction under the provisions of Article 66-7, paragraph (4) and the Corporation Tax Act tax credit provisions in the order prescribed in paragraph (7) of that Article and Article 70-2 of that Act"'; and in paragraph (12) of that Article, the phrase "after the deduction under the provisions of Article 12-2 of that Act and before the deduction under the provisions of" is deemed to be replaced with "before the deduction under the provisions of".
<sup>machine translation, not official</sup>

**第四項**  施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第六十六条の七第九項の規定の適用については、同項中「、第四十二条の十二の五第七項又は第四十二条の十二の六第六項」とあるのは、「又は第四十二条の十二の五第七項」とする。
<sup>suppl-4301-7/art-98/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-98/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-4</sup>
With regard to the application of the provisions of Article 66-7, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (7) or Article 42-12-6, paragraph (6)" in that paragraph is deemed to be replaced with "or Article 42-12-5, paragraph (7)".
<sup>machine translation, not official</sup>

**第五項**  新租税特別措置法第六十六条の九の二第二項及び第六項から第八項までの規定は、同条第一項に規定する外国関係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及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税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九の二第一項に規定する外国関係法人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及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額については、なお従前の例による。
<sup>suppl-4301-7/art-98/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-5</sup>
The provisions of Article 66-9-2, paragraph (2) and paragraphs (6) through (8) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that amount of partially applicable income for a financial affiliated corporation, and the provisions then in force continue to govern, for business years that began before the Effective Date of a foreign affiliated corporation prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that amount of partially applicable income for a financial affiliated corporation.
<sup>machine translation, not official</sup>

**第六項**  新租税特別措置法第六十六条の九の三第四項及び第七項から第十三項までの規定は、同条第四項に規定する外国関係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課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額に係る同項に規定する所得税等の額について適用する。
<sup>suppl-4301-7/art-98/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-98/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-6</sup>
The provisions of Article 66-9-3, paragraph (4) and paragraphs (7) through (13) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第七項**  施行日から令和元年十二月三十一日までの間における新租税特別措置法第六十六条の九の三の規定の適用については、同条第七項中「同法第六十九条の二の規定による控除をした後に、かつ、同法」とあるのは「同法」と、同条第九項中「同法第七十条の二又は第百四十四条の二の三」とあるのは「同条第七項及び同法第七十条の二」と、「法人税法税額控除規定に」とあるのは「第六十六条の九の三第四項の規定及び法人税法税額控除規定に」とあるのは「法人税法税額控除規定による控除（内国法人にあつては、同法第七十条の二に定める順序による法人税法税額控除規定による控除）」とあるのは「同条第七項及び同法第七十条の二に定める順序により第六十六条の九の三第四項の規定及び法人税法税額控除規定による控除」と、同条第十二項中「同法第十二条の二の規定による控除をした後に、かつ、同法」とあるのは「同法」とする。
<sup>suppl-4301-7/art-98/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-98/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-7</sup>
With regard to the application of the provisions of Article 66-9-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2019, in paragraph (7) of that Article, the phrase "after the deduction under the provisions of Article 69-2 of that Act and before the deduction under the provisions of" is deemed to be replaced with "before the deduction under the provisions of"; in paragraph (9) of that Article, the phrase 'the phrase "Article 70-2 or Article 144-2-3 of that Act" is deemed to be replaced with "paragraph (7) of that Article and Article 70-2 of that Act", and the phrase "under the Corporation Tax Act tax credit provisions" is deemed to be replaced with "under the provisions of Article 66-9-3, paragraph (4) and the Corporation Tax Act tax credit provisions"' is deemed to be replaced with 'the phrase "deduction under the Corporation Tax Act tax credit provisions (for a domestic corporation, deduction under the Corporation Tax Act tax credit provisions in the order prescribed in Article 70-2 of that Act)" is deemed to be replaced with "deduction under the provisions of Article 66-9-3, paragraph (4) and the Corporation Tax Act tax credit provisions in the order prescribed in paragraph (7) of that Article and Article 70-2 of that Act"'; and in paragraph (12) of that Article, the phrase "after the deduction under the provisions of Article 12-2 of that Act and before the deduction under the provisions of" is deemed to be replaced with "before the deduction under the provisions of".
<sup>machine translation, not official</sup>

**第八項**  施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第六十六条の九の三第九項の規定の適用については、同項中「、第四十二条の十二の五第七項又は第四十二条の十二の六第六項」とあるのは、「又は第四十二条の十二の五第七項」とする。
<sup>suppl-4301-7/art-98/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-98/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-8</sup>
With regard to the application of the provisions of Article 66-9-3, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (7) or Article 42-12-6, paragraph (6)" in that paragraph is deemed to be replaced with "or Article 42-12-5, paragraph (7)".
<sup>machine translation, not official</sup>

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## Cites
- suppl-4301-7/art-98/par-1: 第六項から第八項まで → 租税特別措置法 第六十六条の六第六項 (Article 66-6, paragraph (6)), art-66-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-6
- suppl-4301-7/art-98/par-1: 新租税特別措置法第六十六条の六第二項 → 租税特別措置法 第六十六条の六第二項 (Article 66-6, paragraph (2)), art-66-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2
- suppl-4301-7/art-98/par-1: 第六項から第八項まで → 租税特別措置法 第六十六条の六第十項 (Article 66-6, paragraph (10)), art-66-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10
- suppl-4301-7/art-98/par-1: 同条第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1
- suppl-4301-7/art-98/par-1: 同条第二項第一号 → 租税特別措置法 第六十六条の六第二項第一号 (Article 66-6, paragraph (2), item (i)), art-66-6/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1
- suppl-4301-7/art-98/par-2: 新租税特別措置法第六十六条の七第四項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4
- suppl-4301-7/art-98/par-2: 第七項から第十三項まで → 租税特別措置法 第六十六条の七第十項 (Article 66-7, paragraph (10)), art-66-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10
- suppl-4301-7/art-98/par-2: 第七項から第十三項まで → 租税特別措置法 第六十六条の七第八項 (Article 66-7, paragraph (8)), art-66-7/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8
- suppl-4301-7/art-98/par-2: 第七項から第十三項まで → 租税特別措置法 第六十六条の七第七項 (Article 66-7, paragraph (7)), art-66-7/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-7
- suppl-4301-7/art-98/par-2: 第七項から第十三項まで → 租税特別措置法 第六十六条の七第十一項 (Article 66-7, paragraph (11)), art-66-7/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-11
- suppl-4301-7/art-98/par-2: 第七項から第十三項まで → 租税特別措置法 第六十六条の七第十二項 (Article 66-7, paragraph (12)), art-66-7/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-12
- suppl-4301-7/art-98/par-2: 第七項から第十三項まで → 租税特別措置法 第六十六条の七第九項 (Article 66-7, paragraph (9)), art-66-7/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-9
- suppl-4301-7/art-98/par-2: 第七項から第十三項まで → 租税特別措置法 第六十六条の七第十三項 (Article 66-7, paragraph (13)), art-66-7/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-13
- suppl-4301-7/art-98/par-3: 新租税特別措置法第六十六条の七 → 租税特別措置法 第六十六条の七 (Article 66-7), art-66-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7 · https://japanlaw.org/l/332AC0000000026/art-66-7
- suppl-4301-7/art-98/par-3: 第六十六条の七第四項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4
- suppl-4301-7/art-98/par-3: 同条第七項 → 租税特別措置法 第六十六条の七第七項 (Article 66-7, paragraph (7)), art-66-7/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-7
- suppl-4301-7/art-98/par-3: 同条第十二項 → 租税特別措置法 第六十六条の七第十二項 (Article 66-7, paragraph (12)), art-66-7/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-12
- suppl-4301-7/art-98/par-3: 同条第九項 → 租税特別措置法 第六十六条の七第九項 (Article 66-7, paragraph (9)), art-66-7/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-9
- suppl-4301-7/art-98/par-4: 第四十二条の十二の五第七項 → 租税特別措置法 第四十二条の十二の五第九項 (Article 42-12-5, paragraph (9)), art-42-12-5/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-9
- suppl-4301-7/art-98/par-4: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4301-7/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-14
- suppl-4301-7/art-98/par-4: 新租税特別措置法第六十六条の七第九項 → 租税特別措置法 第六十六条の七第九項 (Article 66-7, paragraph (9)), art-66-7/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-9
- suppl-4301-7/art-98/par-5: 新租税特別措置法第六十六条の九の二第二項 → 租税特別措置法 第六十六条の九の二第二項 (Article 66-9-2, paragraph (2)), art-66-9-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2
- suppl-4301-7/art-98/par-5: 同条第一項 → 租税特別措置法 第六十六条の九の二第一項 (Article 66-9-2, paragraph (1)), art-66-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-1
- suppl-4301-7/art-98/par-5: 第六項から第八項まで → 租税特別措置法 第六十六条の九の二第六項 (Article 66-9-2, paragraph (6)), art-66-9-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-6
- suppl-4301-7/art-98/par-5: 第六項から第八項まで → 租税特別措置法 第六十六条の九の二第十項 (Article 66-9-2, paragraph (10)), art-66-9-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-10
- suppl-4301-7/art-98/par-6: 新租税特別措置法第六十六条の九の三第四項 → 租税特別措置法 第六十六条の九の三第三項 (Article 66-9-3, paragraph (3)), art-66-9-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-3
- suppl-4301-7/art-98/par-6: 第七項から第十三項まで → 租税特別措置法 第六十六条の九の三第九項 (Article 66-9-3, paragraph (9)), art-66-9-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-9
- suppl-4301-7/art-98/par-6: 第七項から第十三項まで → 租税特別措置法 第六十六条の九の三第七項 (Article 66-9-3, paragraph (7)), art-66-9-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-7
- suppl-4301-7/art-98/par-6: 第七項から第十三項まで → 租税特別措置法 第六十六条の九の三第十一項 (Article 66-9-3, paragraph (11)), art-66-9-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-11
- suppl-4301-7/art-98/par-6: 第七項から第十三項まで → 租税特別措置法 第六十六条の九の三第十二項 (Article 66-9-3, paragraph (12)), art-66-9-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-12
- suppl-4301-7/art-98/par-6: 第七項から第十三項まで → 租税特別措置法 第六十六条の九の三第六項 (Article 66-9-3, paragraph (6)), art-66-9-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-6
- suppl-4301-7/art-98/par-6: 第七項から第十三項まで → 租税特別措置法 第六十六条の九の三第十項 (Article 66-9-3, paragraph (10)), art-66-9-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-10
- suppl-4301-7/art-98/par-6: 第七項から第十三項まで → 租税特別措置法 第六十六条の九の三第八項 (Article 66-9-3, paragraph (8)), art-66-9-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-8
- suppl-4301-7/art-98/par-7: 第六十六条の九の三第四項 → 租税特別措置法 第六十六条の九の三第三項 (Article 66-9-3, paragraph (3)), art-66-9-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-3
- suppl-4301-7/art-98/par-7: 同条第十二項 → 租税特別措置法 第六十六条の九の三第十一項 (Article 66-9-3, paragraph (11)), art-66-9-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-11
- suppl-4301-7/art-98/par-7: 同条第七項 → 租税特別措置法 第六十六条の九の三第六項 (Article 66-9-3, paragraph (6)), art-66-9-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-6
- suppl-4301-7/art-98/par-7: 新租税特別措置法第六十六条の九の三 → 租税特別措置法 第六十六条の九の三 (Article 66-9-3), art-66-9-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3
- suppl-4301-7/art-98/par-7: 同条第九項 → 租税特別措置法 第六十六条の九の三第八項 (Article 66-9-3, paragraph (8)), art-66-9-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-8
- suppl-4301-7/art-98/par-8: 第四十二条の十二の五第七項 → 租税特別措置法 第四十二条の十二の五第九項 (Article 42-12-5, paragraph (9)), art-42-12-5/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-9
- suppl-4301-7/art-98/par-8: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4301-7/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-14
- suppl-4301-7/art-98/par-8: 新租税特別措置法第六十六条の九の三第九項 → 租税特別措置法 第六十六条の九の三第八項 (Article 66-9-3, paragraph (8)), art-66-9-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-8

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## 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-20261007T211206-597, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-598, 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