# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十三条 (Supplementary Provisions, Article 43) - 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: 第四十三条 (Supplementary Provisions, Article 43)（居住者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-4311-6/art-43` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43 - 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. --- ### 第四十三条（居住者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 Residents caption: machine translation, not official suppl-4311-6/art-43 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43 **第一項** 新租税特別措置法第四十条の四第一項、第二項（第二号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項各号に掲げる居住者の令和元年分以後の各年分の課税対象金額等（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課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額をいい、当該居住者に係る同条第二項第一号に規定する外国関係会社の平成三十年四月一日以後に開始した事業年度に係るものに限る。）を計算する場合について適用し、旧租税特別措置法第四十条の四第一項各号に掲げる居住者の平成三十年分以前の各年分の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課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額を計算する場合については、なお従前の例による。 suppl-4311-6/art-43/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43/par-1 The provisions of Article 40-4, paragraph (1), paragraph (2) (limited to the part concerning item (ii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to the resident) for 2019 and each subsequent year of a resident listed in any of the items of paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article for 2018 and each prior year of a resident listed in any of the items of paragraph (1) of that Article. machine translation, not official **第二項** 新租税特別措置法第四十条の四第二項（第二号ロ及びハに係る部分に限る。）、第六項（第七号の二及び第十一号に係る部分に限る。）及び第七項の規定は、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四十条の四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。 suppl-4311-6/art-43/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43/par-2 The provisions of Article 40-4, paragraph (2) (limited to the part concerning item (ii), (b) and (c)), paragraph (6) (limited to the part concerning items (vii)-2 and (xi)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply 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 partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount 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 partially applicable amount for a financial subsidiary, etc., for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount 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 partially applicable amount for a financial subsidiary, etc., for business years beginning before the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article. machine translation, not official **第三項** 新租税特別措置法第四十条の七第二項（第三号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項に規定する特殊関係株主等である居住者の令和元年分以後の各年分の課税対象金額等（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課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額をいい、当該居住者に係る同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始した事業年度に係るものに限る。）を計算する場合について適用し、旧租税特別措置法第四十条の七第一項に規定する特殊関係株主等である居住者の平成三十年分以前の各年分の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課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。 suppl-4311-6/art-43/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43/par-3 The provisions of Article 40-7, paragraph (2) (limited to the part concerning item (iii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to the resident) for 2019 and each subsequent year of a resident who is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article for 2018 and each prior year of a resident who is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article. machine translation, not official **第四項** 新租税特別措置法第四十条の七第二項（第三号ロ及びハに係る部分に限る。）、第六項（第七号の二及び第十一号に係る部分に限る。）及び第七項の規定は、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四十条の七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。 suppl-4311-6/art-43/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43/par-4 The provisions of Article 40-7, paragraph (2) (limited to the part concerning item (iii), (b) and (c)), paragraph (6) (limited to the part concerning items (vii)-2 and (xi)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply 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 partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount 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 partially applicable amount for a financial affiliated corporation, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount 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 partially applicable amount for a financial affiliated corporation, for business years beginning before the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article. machine translation, not official --- ## Cites - suppl-4311-6/art-43/par-1: 第二号 → 租税特別措置法 第四十条の四第二項第二号 (Article 40-4, paragraph (2), item (ii)), art-40-4/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2 - suppl-4311-6/art-43/par-1: 第二項 → 租税特別措置法 第四十条の四第二項 (Article 40-4, paragraph (2)), art-40-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2 - suppl-4311-6/art-43/par-1: 同条第八項 → 租税特別措置法 第四十条の四第十項 (Article 40-4, paragraph (10)), art-40-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-10 - suppl-4311-6/art-43/par-1: 新租税特別措置法第四十条の四第一項 → 租税特別措置法 第四十条の四第一項 (Article 40-4, paragraph (1)), art-40-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-1 - suppl-4311-6/art-43/par-1: 同条第二項第一号 → 租税特別措置法 第四十条の四第二項第一号 (Article 40-4, paragraph (2), item (i)), art-40-4/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-1 - suppl-4311-6/art-43/par-1: 第三項 → 租税特別措置法 第四十条の四第三項 (Article 40-4, paragraph (3)), art-40-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-3 - suppl-4311-6/art-43/par-1: 同条第六項 → 租税特別措置法 第四十条の四第六項 (Article 40-4, paragraph (6)), art-40-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-6 - suppl-4311-6/art-43/par-2: 第二号 → 租税特別措置法 第四十条の四第二項第二号 (Article 40-4, paragraph (2), item (ii)), art-40-4/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2 - suppl-4311-6/art-43/par-2: 新租税特別措置法第四十条の四第二項 → 租税特別措置法 第四十条の四第二項 (Article 40-4, paragraph (2)), art-40-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2 - suppl-4311-6/art-43/par-2: 同条第八項 → 租税特別措置法 第四十条の四第十項 (Article 40-4, paragraph (10)), art-40-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-10 - suppl-4311-6/art-43/par-2: 同条第一項 → 租税特別措置法 第四十条の四第一項 (Article 40-4, paragraph (1)), art-40-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-1 - suppl-4311-6/art-43/par-2: 同条第二項第一号 → 租税特別措置法 第四十条の四第二項第一号 (Article 40-4, paragraph (2), item (i)), art-40-4/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-1 - suppl-4311-6/art-43/par-2: 第六項 → 租税特別措置法 第四十条の四第六項 (Article 40-4, paragraph (6)), art-40-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-6 - suppl-4311-6/art-43/par-3: 新租税特別措置法第四十条の七第二項 → 租税特別措置法 第四十条の七第二項 (Article 40-7, paragraph (2)), art-40-7/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2 - suppl-4311-6/art-43/par-3: 第三号 → 租税特別措置法 第四十条の七第二項第三号 (Article 40-7, paragraph (2), item (iii)), art-40-7/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3 - suppl-4311-6/art-43/par-3: 同条第一項 → 租税特別措置法 第四十条の七第一項 (Article 40-7, paragraph (1)), art-40-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-1 - suppl-4311-6/art-43/par-3: 同条第八項 → 租税特別措置法 第四十条の七第十項 (Article 40-7, paragraph (10)), art-40-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-10 - suppl-4311-6/art-43/par-3: 第三項 → 租税特別措置法 第四十条の七第三項 (Article 40-7, paragraph (3)), art-40-7/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-3 - suppl-4311-6/art-43/par-3: 同条第六項 → 租税特別措置法 第四十条の七第六項 (Article 40-7, paragraph (6)), art-40-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-6 - suppl-4311-6/art-43/par-4: 新租税特別措置法第四十条の七第二項 → 租税特別措置法 第四十条の七第二項 (Article 40-7, paragraph (2)), art-40-7/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2 - suppl-4311-6/art-43/par-4: 第三号 → 租税特別措置法 第四十条の七第二項第三号 (Article 40-7, paragraph (2), item (iii)), art-40-7/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3 - suppl-4311-6/art-43/par-4: 同条第一項 → 租税特別措置法 第四十条の七第一項 (Article 40-7, paragraph (1)), art-40-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-1 - suppl-4311-6/art-43/par-4: 同条第八項 → 租税特別措置法 第四十条の七第十項 (Article 40-7, paragraph (10)), art-40-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-10 - suppl-4311-6/art-43/par-4: 第六項 → 租税特別措置法 第四十条の七第六項 (Article 40-7, paragraph (6)), art-40-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-6 --- ## 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-20261007T211206-606, 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