# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十五条 (Supplementary Provisions, Article 45) - 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: 第四十五条 (Supplementary Provisions, Article 45)（国外所得金額の計算の特例に関する経過措置） — address `suppl-4311-6/art-45` - 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-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-45 - 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. --- ### 第四十五条（国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income caption: machine translation, not official suppl-4311-6/art-45 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-45 **第一項** 新租税特別措置法第四十一条の十九の五第四項から第六項まで及び第十三項の規定は、居住者の令和三年分以後の所得税について適用し、居住者の令和二年分以前の所得税については、なお従前の例による。 suppl-4311-6/art-45/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-45/par-1 The provisions of Article 41-19-5, paragraphs (4) through (6) and (13) of the New Act on Special Measures Concerning Taxation apply to income tax of a resident for 2021 and subsequent years, and the provisions then in force continue to govern income tax of a resident for 2020 and prior years. machine translation, not official --- ## Cites - suppl-4311-6/art-45/par-1: 新租税特別措置法第四十一条の十九の五第四項から第六項まで → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6 - suppl-4311-6/art-45/par-1: 第十三項 → 租税特別措置法 第四十一条の十九の五第十三項 (Article 41-19-5, paragraph (13)), art-41-19-5/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13 - suppl-4311-6/art-45/par-1: 新租税特別措置法第四十一条の十九の五第四項から第六項まで → 租税特別措置法 第四十一条の十九の五第四項 (Article 41-19-5, paragraph (4)), art-41-19-5/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4 - suppl-4311-6/art-45/par-1: 新租税特別措置法第四十一条の十九の五第四項から第六項まで → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5 ## 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九号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-9/sub-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-20261007T211206-607, 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