# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十五条 (Supplementary Provisions, Article 75) - 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: 第七十五条 (Supplementary Provisions, Article 75)（連結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-4311-6/art-75` - 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-75 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75 - 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. --- ### 第七十五条（連結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 Consolidated Corporations caption: machine translation, not official suppl-4311-6/art-75 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75 **第一項** 新租税特別措置法第六十八条の九十第一項、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連結法人の施行日以後に終了する連結事業年度に係る個別課税対象金額等（同項に規定する個別課税対象金額、同条第六項に規定する個別部分課税対象金額及び同条第八項に規定する個別金融子会社等部分課税対象金額をいい、当該連結法人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六十八条の九十第一項各号に掲げる連結法人の施行日前に終了した連結事業年度に係る同項に規定する個別課税対象金額、同条第六項に規定する個別部分課税対象金額及び同条第八項に規定する個別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-75/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-1 The provisions of Article 68-90, 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 individually taxable amount, etc. (meaning the individually taxable amount prescribed in paragraph (1) of that Article, the individually taxable partial amount prescribed in paragraph (6) of that Article and the individually taxable partial 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 consolidated corporation) pertaining to consolidated business years ending on or after the Effective Date of a consolidated corporation 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 individually taxable amount prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the individually taxable partial amount prescribed in paragraph (6) of that Article and the individually taxable partial amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article pertaining to consolidated business years ending before the Effective Date of a consolidated corporation 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六十八条の九十第二項（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個別課税対象金額、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個別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個別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六十八条の九十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個別課税対象金額、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個別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個別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-75/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-2 The provisions of Article 68-90, 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 individually 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 individually taxable partial 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 individually taxable partial 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 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the individually 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 individually taxable partial 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 individually taxable partial 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六十八条の九十一第一項及び第二項の規定は、同条第一項に規定する連結法人の施行日以後に終了する連結事業年度の個別課税対象金額等（同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融子会社等部分課税対象金額をいい、当該連結法人に係る同項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。）に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十一第一項に規定する連結法人の施行日前に終了した連結事業年度の同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融子会社等部分課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。 suppl-4311-6/art-75/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-3 The provisions of Article 68-91, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the individually taxable amount, etc. (meaning the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph pertaining to the consolidated corporation) for consolidated business years ending on or after the Effective Date of a consolidated corporation prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-91, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph for consolidated business years ending before the Effective Date of a consolidated corporation prescribed in that paragraph. machine translation, not official **第四項** 新租税特別措置法第六十八条の九十二第十四項の規定は、施行日以後に連結確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。 suppl-4311-6/art-75/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-4 The provisions of Article 68-92, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第六十八条の九十三の二第二項（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連結法人の施行日以後に終了する連結事業年度に係る個別課税対象金額等（同項に規定する個別課税対象金額、同条第六項に規定する個別部分課税対象金額及び同条第八項に規定する個別金融関係法人部分課税対象金額をいい、当該連結法人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六十八条の九十三の二第一項に規定する特殊関係株主等である連結法人の施行日前に終了した連結事業年度に係る同項に規定する個別課税対象金額、同条第六項に規定する個別部分課税対象金額及び同条第八項に規定する個別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-75/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-5 The provisions of Article 68-93-2, 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 individually taxable amount, etc. (meaning the individually taxable amount prescribed in paragraph (1) of that Article, the individually taxable partial amount prescribed in paragraph (6) of that Article and the individually taxable partial 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 consolidated corporation) pertaining to consolidated business years ending on or after the Effective Date of a consolidated corporation that 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 individually taxable amount prescribed in Article 68-93-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the individually taxable partial amount prescribed in paragraph (6) of that Article and the individually taxable partial amount for a financial affiliated corporation prescribed in paragraph (8) of that Article pertaining to consolidated business years ending before the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article. machine translation, not official **第六項** 新租税特別措置法第六十八条の九十三の二第二項（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個別課税対象金額、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個別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個別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六十八条の九十三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個別課税対象金額、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個別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個別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-75/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-6 The provisions of Article 68-93-2, 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 individually 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 individually taxable partial 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 individually taxable partial 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 68-93-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the individually 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 individually taxable partial 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 individually taxable partial 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 **第七項** 新租税特別措置法第六十八条の九十三の三第一項及び第二項の規定は、同条第一項に規定する特殊関係株主等である連結法人の施行日以後に終了する連結事業年度の個別課税対象金額等（同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融関係法人部分課税対象金額をいい、当該連結法人に係る同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。）に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十三の三第一項に規定する特殊関係株主等である連結法人の施行日前に終了した連結事業年度の同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融関係法人部分課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。 suppl-4311-6/art-75/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-7 The provisions of Article 68-93-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the individually taxable amount, etc. (meaning the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph pertaining to the consolidated corporation) for consolidated business years ending on or after the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-93-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph for consolidated business years ending before the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4311-6/art-75/par-4: この項 → 租税特別措置法 附則第七十五条第四項 (Supplementary Provisions, Article 75, paragraph (4)), suppl-4311-6/art-75/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第七十五条第四項（連結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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-4 --- ## 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-20261007T211206-609, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-610, 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