# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百七条 (Supplementary Provisions, Article 107) - 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: 第百七条 (Supplementary Provisions, Article 107)（連結法人の連結国外所得金額の計算の特例に関する経過措置） — address `suppl-5021-8/art-107` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-107 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-107 - 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. --- ### 第百七条（連結法人の連結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 for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations caption: machine translation, not official suppl-5021-8/art-107 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-107 **第一項** 新租税特別措置法第六十八条の百七の二第十三項において準用する新租税特別措置法第六十八条の八十八第二十八項及び第三十一項の規定は、施行日以後に同条第二十八項各号に定める期限又は日が到来する法人税又は地方法人税について適用し、施行日前に旧租税特別措置法第六十八条の百七の二第十三項において準用する旧租税特別措置法第六十八条の八十八第二十八項各号に定める期限又は日が到来した法人税又は地方法人税については、なお従前の例による。この場合において、連結法人の施行日前に開始した連結事業年度（施行日以後に新租税特別措置法第六十八条の百七の二第十三項において準用する新租税特別措置法第六十八条の八十八第二十八項各号に定める期限又は日が到来するものに限る。）における新租税特別措置法第六十八条の百七の二第十三項の規定の適用については、同項の表第六十八条の八十八第二十八項の項中「租税特別措置法第六十八条の八十八第二十八項（租税特別措置法第六十八条の百七の二第十三項（連結法人の連結国外所得金額の計算の特例）において準用する同法第六十八条の八十八第二十八項（及び租税特別措置法第六十八条の八十八第二十八項の及び租税特別措置法第六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項の及び同法及び同法第六十八条の百七の二第十三項において準用する同法「前条及び租税特別措置法「前条及び租税特別措置法第六十八条の百七の二第十三項において準用する同法（租税特別措置法（租税特別措置法第六十八条の百七の二第十三項において準用する同法並びに租税特別措置法並びに租税特別措置法第六十八条の百七の二第十三項において準用する同法、租税特別措置法、租税特別措置法第六十八条の百七の二第十三項において準用する同法」とあるのは「七年六年及び第四項並びにから第五項まで及び租税特別措置法第六十八条の八十八第二十八項（所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第百七条（連結法人の連結国外所得金額の計算の特例に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項（連結法人の連結国外所得金額の計算の特例）において準用する同法第六十八条の八十八第二十八項（及び租税特別措置法第六十八条の八十八第二十八項の及び令和二年改正法附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項の同法第六十八条の八十八第二十八項」と令和二年改正法附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項」と、同条第五項中「又は前二項」とあるのは「若しくは前二項又は令和二年改正法附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項」と租税特別措置法第六十八条の八十八第二十八項」令和二年改正法附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項」（租税特別措置法（所得税法等の一部を改正する法律（令和二年法律第八号。以下この項及び第三項において「令和二年改正法」という。）附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項において準用する同法、租税特別措置法、令和二年改正法附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項において準用する同法」と、同表第六十八条の八十八第三十一項の項中「租税特別措置法租税特別措置法第六十八条の百七の二第十三項（連結法人の連結国外所得金額の計算の特例）において準用する同法」とあるのは「第二十八項の規定により読み替えて適用される国税通則法所得税法等の一部を改正する法律（令和二年法律第八号）附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項において準用する第二十八項の規定により読み替えて適用される国税通則法租税特別措置法所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「令和二年改正法」という。）附則第百七条（連結法人の連結国外所得金額の計算の特例に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項（連結法人の連結国外所得金額の計算の特例）において準用する同法」と、「同法第六十八条の百七の二第十三項」とあるのは「令和二年改正法附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項」とする。 suppl-5021-8/art-107/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-107/par-1 The provisions of Article 68-88, paragraphs (28) and (31) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax or local corporation tax for which the deadline or date specified in any of the items of paragraph (28) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax or local corporation tax for which the deadline or date specified in any of the items of Article 68-88, paragraph (28) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. In this case, with regard to the application of the provisions of Article 68-107-2, paragraph (13) of the New Act on Special Measures Concerning Taxation in a consolidated business year of a consolidated corporation that began before the Effective Date (limited to one for which the deadline or date specified in any of the items of Article 68-88, paragraph (28) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), the phrase "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation ( Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation ( and of Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation and of Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation and that Act and that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of that Act 'the preceding Article and the Act on Special Measures Concerning Taxation 'the preceding Article and that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation (the Act on Special Measures Concerning Taxation (that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation and the Act on Special Measures Concerning Taxation and that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation , the Act on Special Measures Concerning Taxation , that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation" in the row for Article 68-88, paragraph (28) in the table of that paragraph is deemed to be replaced with "seven years six years and paragraph (4), and through paragraph (5), and Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation ( Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this Article) ( and of Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation and of Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment Article 68-88, paragraph (28) of that Act' and Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment', and the phrase 'or the preceding two paragraphs' in paragraph (5) of that Article is deemed to be replaced with 'or the preceding two paragraphs, or Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' and Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation' Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' (the Act on Special Measures Concerning Taxation (that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph and paragraph (3)) , the Act on Special Measures Concerning Taxation , that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment", the phrase "the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation" in the row for Article 68-88, paragraph (31) of that table is deemed to be replaced with "the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (28) the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (28) as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph)", and the phrase "Article 68-107-2, paragraph (13) of that Act" is deemed to be replaced with "Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment". machine translation, not official --- ## Cites - suppl-5021-8/art-107/par-1: 前条 → 租税特別措置法 附則第百六条 (Supplementary Provisions, Article 106), suppl-5021-8/art-106 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-106 - suppl-5021-8/art-107/par-1: この項 → 租税特別措置法 附則第百七条第一項 (Supplementary Provisions, Article 107, paragraph (1)), suppl-5021-8/art-107/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-107/par-1 - suppl-5021-8/art-107/par-1: 所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第百七条 → 租税特別措置法 附則第百七条 (Supplementary Provisions, Article 107), suppl-5021-8/art-107 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-107 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第七十八条第一項（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-78/par-1 - 租税特別措置法 附則第九十六条第一項（連結法人の地方活力向上地域等において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-96/par-1 - 租税特別措置法 附則第百七条第一項（連結法人の連結国外所得金額の計算の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-107/par-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-20261007T211206-618, 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