# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十二条 (Supplementary Provisions, Article 112) - 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: 第百十二条 (Supplementary Provisions, Article 112)（居住者の外国関係会社に係る所得の課税の特例に関する経過措置） — address `suppl-5021-8/art-112` - 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-112 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-112 - 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. --- ### 第百十二条（居住者の外国関係会社に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Foreign Affiliated Companies of Residents caption: machine translation, not official suppl-5021-8/art-112 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-112 **第一項** 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四年新措置法第四十条の四第一項に規定する事業年度に当該外国関係会社に係る四年旧措置法第六十八条の九十第一項各号に掲げる連結法人がある場合における四年新措置法第四十条の四第二項及び第四項の規定の適用については、同条第二項第二号ハ（１）及び第三号ハ（１）中「内国法人」とあるのは、「内国法人、所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第六十八条の九十第一項各号に掲げる所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十号の六に規定する連結法人」とする。 suppl-5021-8/art-112/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-112/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-112/par-1 With regard to the application of the provisions of Article 40-4, paragraphs (2) and (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, in a business year prescribed in Article 40-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 of a foreign affiliated company prescribed in Article 40-4, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation, there is a consolidated corporation listed in any of the items of Article 68-90, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to that foreign affiliated company, the phrase "domestic corporation" in item (ii), (c), 1. and item (iii), (c), 1. of paragraph (2) of that Article is deemed to be replaced with "domestic corporation, or a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) that is listed in any of the items of Article 68-90, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)". machine translation, not official --- ## Cites - suppl-5021-8/art-112/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）第十六条 → e-Gov law 502AC0000000008, 第十六条 (Article 16), art-16 — not held in this collection - suppl-5021-8/art-112/par-1: 同条第二項第二号 → 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-5021-8/art-112/par-1: 四年新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-5021-8/art-112/par-1: 第三号 → 租税特別措置法 第四十条の四第二項第三号 (Article 40-4, paragraph (2), item (iii)), art-40-4/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-3 - suppl-5021-8/art-112/par-1: 第四項 → 租税特別措置法 第四十条の四第四項 (Article 40-4, paragraph (4)), art-40-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-4 - suppl-5021-8/art-112/par-1: 四年新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-5021-8/art-112/par-1: 租税特別措置法第四十条の四第二項第一号 → 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 ## 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五号リ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-5 --- ## 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-20261007T211206-619, 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