# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十七条 (Supplementary Provisions, Article 127)

- 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: 第百二十七条 (Supplementary Provisions, Article 127)（特殊関係株主等である内国法人に係る外国関係法人に係る所得の課税の特例に関する経過措置） — address `suppl-5021-8/art-127`
- 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-127
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127
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They are never merged and never substituted for one another.

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### 第百二十七条（特殊関係株主等である内国法人に係る外国関係法人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 of Foreign Affiliated Corporations Pertaining to Domestic Corporations That Are Specially-Related Shareholders, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-127 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127</sup>

**第一項**  租税特別措置法第六十六条の九の二第一項に規定する特殊関係株主等（次項、第五項及び第七項において「特殊関係株主等」という。）である内国法人が、各連結事業年度において、当該内国法人に係る四年旧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同項に規定する個別課税対象金額に相当する金額につき同項の規定の適用を受けた場合、当該外国関係法人の同条第六項に規定する個別部分課税対象金額に相当する金額につき同項の規定の適用を受けた場合又は当該外国関係法人の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に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該外国関係法人の所得に対して外国法人税（四年新措置法第六十六条の九の三第一項に規定する外国法人税をいう。以下この項において同じ。）が課されるとき（四年新措置法第六十六条の九の三第一項に規定する政令で定める外国法人税にあっては、政令で定めるとき）は、当該外国関係法人の当該個別課税対象金額、当該個別部分課税対象金額又は当該個別金融関係法人部分課税対象金額は四年新措置法第六十六条の九の三第一項に規定する外国関係法人の租税特別措置法第六十六条の九の二第一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又は同条第八項に規定する金融関係法人部分課税対象金額と、四年旧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所得に対して課される当該外国法人税の額（四年新措置法第六十六条の九の三第一項に規定する政令で定める外国法人税にあっては、政令で定める金額）は四年新措置法第六十六条の九の三第一項に規定する外国関係法人の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。
<sup>suppl-5021-8/art-127/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-1</sup>
Where a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as a "specially-related shareholder, etc." in the following paragraph, paragraph (5) and paragraph (7)) has, in each consolidated business year, received the application of the provisions of Article 68-93-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes with regard to the amount equivalent to the individually taxable amount prescribed in that paragraph of a foreign affiliated corporation prescribed in that paragraph pertaining to that domestic corporation, received the application of the provisions of paragraph (6) of that Article with regard to the amount equivalent to the individually partially taxable amount prescribed in that paragraph of that foreign affiliated corporation, or received the application of the provisions of paragraph (8) of that Article with regard to the amount equivalent to the individually partially taxable amount for a financial affiliated corporation prescribed in that paragraph of that foreign affiliated corporation, and foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph) is imposed on the income of that foreign affiliated corporation during the period of each business year beginning after the end of the consolidated business year in which the domestic corporation received that application (or, for the foreign country's corporate tax specified by Cabinet Order prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, when specified by Cabinet Order), the provisions of that paragraph apply by deeming that individually taxable amount, that individually partially taxable amount or that individually partially taxable amount for a financial affiliated corporation of that foreign affiliated corporation to be the taxable amount prescribed in Article 66-9-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article or the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article, of the foreign affiliated corporation prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, and the amount of that foreign country's corporate tax imposed on the income of the foreign affiliated corporation prescribed in Article 68-93-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (or, for the foreign country's corporate tax specified by Cabinet Order prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount specified by Cabinet Order) to be the amount of foreign country's corporate tax imposed on the income of the foreign affiliated corporation prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, respectively.
<sup>machine translation, not official</sup>

**第二項**  特殊関係株主等である内国法人が租税特別措置法第六十六条の九の四第一項から第三項までに規定する外国法人から剰余金の配当等の額（同条第一項に規定する剰余金の配当等の額をいう。第五項において同じ。）を受ける日を含む事業年度開始の日前十年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別課税済金額（四年旧措置法第六十八条の九十三の四第四項第二号に規定する個別課税済金額をいう。以下この項において同じ。）があるときは、四年新措置法第六十六条の九の四第四項の規定の適用については、その個別課税済金額は、当該連結事業年度の期間に対応する同項第二号に規定する前十年以内の各事業年度の同号に掲げる金額とみなす。この場合において、同条第五項中「前各項」とあるのは、「第一項から第三項まで及び前項（所得税法等の一部を改正する法律（令和二年法律第八号）附則第百二十七条第二項前段の規定によりみなして適用する場合を含む。）」とする。
<sup>suppl-5021-8/art-127/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-2</sup>
Where a domestic corporation that is a specially-related shareholder, etc. has a consolidated business year that began within ten years before the first day of the business year that includes the day on which it receives the amount of dividend of surplus, etc. (meaning the amount of dividend of surplus, etc. prescribed in Article 66-9-4, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (5)) from a foreign corporation prescribed in paragraphs (1) through (3) of that Article, and there is an individually taxed amount (meaning an individually taxed amount prescribed in Article 68-93-4, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph) for that consolidated business year, then, with regard to the application of the provisions of Article 66-9-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, that individually taxed amount is deemed to be the amount listed in item (ii) of that paragraph for the business year within the preceding ten years prescribed in that item that corresponds to the period of that consolidated business year. In this case, the phrase "the preceding paragraphs" in paragraph (5) of that Article is deemed to be replaced with "paragraphs (1) through (3) and the preceding paragraph (including as applied with the deeming under the first sentence of Article 127, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))".
<sup>machine translation, not official</sup>

**第三項**  前条第五項及び第六項の規定は、四年新措置法第六十六条の九の四第五項において四年新措置法第六十六条の八第五項及び第六項の規定を準用する場合について準用する。この場合において、前条第五項中「には当該合併等前十年内事業年度の個別課税済金額」とあるのは「（四年新措置法第六十六条の九の四第四項第二号に掲げる金額をいう。以下この項及び次項において同じ。）には当該合併等前十年内事業年度の個別課税済金額（四年旧措置法第六十八条の九十三の四第四項第二号に規定する個別課税済金額をいう。以下この項及び次項において同じ。）」と、「同条第五項第二号」とあるのは「四年新措置法第六十六条の九の四第五項において準用する四年新措置法第六十六条の八第五項第二号」と、同条第六項中「には、」とあるのは「には、四年旧措置法第六十八条の九十三の四第六項において準用する」と、「同条第四項第二号」とあるのは「四年旧措置法第六十八条の九十三の四第四項第二号」と読み替えるものとする。
<sup>suppl-5021-8/art-127/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-3</sup>
The provisions of paragraphs (5) and (6) of the preceding Article apply mutatis mutandis in the case where the provisions of Article 66-8, paragraphs (5) and (6) of the Act on Special Measures Concerning Taxation as Amended for 2022 are applied mutatis mutandis pursuant to Article 66-9-4, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022. In this case, the phrase "is to include the individually taxed amount for that business year within ten years before the merger, etc." in paragraph (5) of the preceding Article is deemed to be replaced with "(meaning the amount listed in Article 66-9-4, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph and the following paragraph) is to include the individually taxed amount (meaning the individually taxed amount prescribed in Article 68-93-4, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) for that business year within ten years before the merger, etc.", the phrase "paragraph (5), item (ii) of that Article" with "Article 66-8, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to Article 66-9-4, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022", the phrase "is to include" in paragraph (6) of that Article with "is to include, as applied mutatis mutandis pursuant to Article 68-93-4, paragraph (6) of the Act on Special Measures Concerning Taxation Before the 2022 Changes,", and the phrase "paragraph (4), item (ii) of that Article" with "Article 68-93-4, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes".
<sup>machine translation, not official</sup>

**第四項**  四年新措置法第六十六条の九の四第九項の規定の適用については、同項第一号の他の外国法人の租税特別措置法第六十六条の九の二第一項、第六項又は第八項の規定の適用に係る事業年度には当該他の外国法人の四年旧措置法第六十八条の九十三の二第一項、第六項又は第八項の規定の適用に係る事業年度を含むものとし、同号の内国法人が四年新措置法第六十六条の九の四第六項から第八項までの規定の適用を受けた金額には当該内国法人が四年旧措置法第六十八条の九十三の四第七項から第九項までの規定の適用を受けた金額を含むものとする。
<sup>suppl-5021-8/art-127/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-4</sup>
With regard to the application of the provisions of Article 66-9-4, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022, the business year of the other foreign corporation referred to in item (i) of that paragraph to which the provisions of Article 66-9-2, paragraph (1), (6) or (8) of the Act on Special Measures Concerning Taxation apply is to include the business year of that other foreign corporation to which the provisions of Article 68-93-2, paragraph (1), (6) or (8) of the Act on Special Measures Concerning Taxation Before the 2022 Changes apply, and the amount for which the domestic corporation referred to in that item has received the application of the provisions of Article 66-9-4, paragraphs (6) through (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount for which that domestic corporation has received the application of the provisions of Article 68-93-4, paragraphs (7) through (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
<sup>machine translation, not official</sup>

**第五項**  特殊関係株主等である内国法人が四年新措置法第六十六条の九の四第六項から第八項までに規定する外国法人から剰余金の配当等の額を受ける日を含む事業年度開始の日前二年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別間接課税済金額（四年旧措置法第六十八条の九十三の四第十項第二号ロに規定する個別間接課税済金額をいう。以下この項において同じ。）があるときは、四年新措置法第六十六条の九の四第九項の規定の適用については、その個別間接課税済金額は、当該連結事業年度の期間に対応する同項第一号に規定する前二年以内の各事業年度の同項第二号ロに掲げる金額とみなす。この場合において、同条第十項中「前項まで」とあるのは、「第八項まで及び前項（所得税法等の一部を改正する法律（令和二年法律第八号）附則第百二十七条第五項前段の規定によりみなして適用する場合を含む。）」とする。
<sup>suppl-5021-8/art-127/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-5</sup>
Where a domestic corporation that is a specially-related shareholder, etc. has a consolidated business year that began within two years before the first day of the business year that includes the day on which it receives the amount of dividend of surplus, etc. from a foreign corporation prescribed in Article 66-9-4, paragraphs (6) through (8) of the Act on Special Measures Concerning Taxation as Amended for 2022, and there is an individual indirectly taxed amount (meaning an individual indirectly taxed amount prescribed in Article 68-93-4, paragraph (10), item (ii), (b) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph) for that consolidated business year, then, with regard to the application of the provisions of Article 66-9-4, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022, that individual indirectly taxed amount is deemed to be the amount listed in item (ii), (b) of that paragraph for the business year within the preceding two years prescribed in item (i) of that paragraph that corresponds to the period of that consolidated business year. In this case, the phrase "through the preceding paragraph" in paragraph (10) of that Article is deemed to be replaced with "through paragraph (8) and the preceding paragraph (including as applied with the deeming under the first sentence of Article 127, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))".
<sup>machine translation, not official</sup>

**第六項**  前条第五項及び第六項の規定は、四年新措置法第六十六条の九の四第十項において四年新措置法第六十六条の八第五項及び第六項の規定を準用する場合について準用する。この場合において、前条第五項中「合併等前十年内事業年度（同号に規定する合併等前十年内事業年度」とあるのは「合併等前二年内事業年度（四年新措置法第六十六条の九の四第十項の規定により読み替えられた四年新措置法第六十六条の八第五項第一号に規定する合併等前二年内事業年度」と、「課税済金額には当該合併等前十年内事業年度の個別課税済金額」とあるのは「間接配当等（四年新措置法第六十六条の九の四第九項第一号に掲げる金額をいう。以下この項及び次項において同じ。）又は間接課税済金額（四年新措置法第六十六条の九の四第九項第二号ロに掲げる金額をいう。以下この項及び次項において同じ。）には当該合併等前二年内事業年度の個別間接配当等（四年旧措置法第六十八条の九十三の四第十項第一号に掲げる金額をいう。以下この項及び次項において同じ。）又は個別間接課税済金額（四年旧措置法第六十八条の九十三の四第十項第二号ロに規定する個別間接課税済金額をいう。以下この項及び次項において同じ。）」と、「同条第五項第二号に規定する分割法人等の分割等前十年内事業年度（同号に規定する分割等前十年内事業年度」とあるのは「四年新措置法第六十六条の九の四第十項において準用する四年新措置法第六十六条の八第五項第二号に規定する分割法人等の分割等前二年内事業年度（四年新措置法第六十六条の九の四第十項の規定により読み替えられた四年新措置法第六十六条の八第五項第二号に規定する分割等前二年内事業年度」と、「課税済金額には当該分割等前十年内事業年度の個別課税済金額」とあるのは「間接配当等又は間接課税済金額には当該分割等前二年内事業年度の個別間接配当等又は個別間接課税済金額」と、同条第六項中「同項に規定する課税済金額」とあるのは「四年新措置法第六十六条の九の四第十項の規定により読み替えられた四年新措置法第六十六条の八第六項に規定する間接配当等又は間接課税済金額」と、「には、」とあるのは「には、四年旧措置法第六十八条の九十三の四第十二項において準用する」と、「同条第四項第二号に規定する前十年以内の各連結事業年度の個別課税済金額」とあるのは「四年旧措置法第六十八条の九十三の四第十項第一号に規定する前二年以内の各連結事業年度等の個別間接配当等又は同項第二号ロに規定する前二年以内の各連結事業年度の個別間接課税済金額」と読み替えるものとする。
<sup>suppl-5021-8/art-127/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-6</sup>
The provisions of paragraphs (5) and (6) of the preceding Article apply mutatis mutandis in the case where the provisions of Article 66-8, paragraphs (5) and (6) of the Act on Special Measures Concerning Taxation as Amended for 2022 are applied mutatis mutandis pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022. In this case, the phrase "business year within ten years before the merger, etc. (meaning the business year within ten years before the merger, etc. prescribed in item (i) of that paragraph" in paragraph (5) of the preceding Article is deemed to be replaced with "business year within two years before the merger, etc. (meaning the business year within two years before the merger, etc. prescribed in Article 66-8, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022 as replaced pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022"; the phrase "already-taxed amount is to include the individually taxed amount for that business year within ten years before the merger, etc." with "indirect dividends, etc. (meaning the amount listed in Article 66-9-4, paragraph (9), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph and the following paragraph) or indirectly taxed amount (meaning the amount listed in Article 66-9-4, paragraph (9), item (ii), (b) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph and the following paragraph) is to include the individual indirect dividends, etc. (meaning the amount listed in Article 68-93-4, paragraph (10), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) or individual indirectly taxed amount (meaning the individual indirectly taxed amount prescribed in Article 68-93-4, paragraph (10), item (ii), (b) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) for that business year within two years before the merger, etc."; the phrase "business year within ten years before the company split, etc. of the split corporation, etc. prescribed in paragraph (5), item (ii) of that Article (meaning the business year within ten years before the company split, etc. prescribed in that item" with "business year within two years before the company split, etc. of the split corporation, etc. prescribed in Article 66-8, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022 (meaning the business year within two years before the company split, etc. prescribed in Article 66-8, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 as replaced pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022"; the phrase "already-taxed amount is to include the individually taxed amount for that business year within ten years before the company split, etc." with "indirect dividends, etc. or indirectly taxed amount is to include the individual indirect dividends, etc. or individual indirectly taxed amount for that business year within two years before the company split, etc."; the phrase "the already-taxed amount prescribed in that paragraph" in paragraph (6) of that Article with "the indirect dividends, etc. or indirectly taxed amount prescribed in Article 66-8, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended for 2022 as replaced pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022"; the phrase "is to include" with "is to include, as applied mutatis mutandis pursuant to Article 68-93-4, paragraph (12) of the Act on Special Measures Concerning Taxation Before the 2022 Changes,"; and the phrase "the individually taxed amount for each consolidated business year within the preceding ten years prescribed in paragraph (4), item (ii) of that Article" with "the individual indirect dividends, etc. for each consolidated business year, etc. within the preceding two years prescribed in Article 68-93-4, paragraph (10), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes or the individual indirectly taxed amount for each consolidated business year within the preceding two years prescribed in item (ii), (b) of that paragraph".
<sup>machine translation, not official</sup>

**第七項**  特殊関係株主等である内国法人の令和四年四月一日前に開始した事業年度（連結子法人の連結親法人事業年度が同日前に開始した事業年度を含む。）に連結事業年度に該当するものがある場合における四年新措置法第六十六条の九の四第五項及び第十項において準用する四年新措置法第六十六条の八第十二項の規定の適用については、前条第十項の規定を準用する。
<sup>suppl-5021-8/art-127/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-7</sup>
With regard to the application of the provisions of Article 66-8, paragraph (12) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to Article 66-9-4, paragraphs (5) and (10) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, among the business years of a domestic corporation that is a specially-related shareholder, etc. that began before April 1, 2022 (including a business year of a consolidated subsidiary corporation whose consolidated parent corporation business year began before that date), there is one that falls under a consolidated business year, the provisions of paragraph (10) of the preceding Article apply mutatis mutandis.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5021-8/art-127/par-1: 次項 → 租税特別措置法 附則第百二十七条第二項 (Supplementary Provisions, Article 127, paragraph (2)), suppl-5021-8/art-127/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-2
- suppl-5021-8/art-127/par-1: 租税特別措置法第六十六条の九の二第一項 → 租税特別措置法 第六十六条の九の二第一項 (Article 66-9-2, paragraph (1)), art-66-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-1
- suppl-5021-8/art-127/par-1: 四年新措置法第六十六条の九の三第一項 → 租税特別措置法 第六十六条の九の三第一項 (Article 66-9-3, paragraph (1)), art-66-9-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-1
- suppl-5021-8/art-127/par-1: 同条第六項 → 租税特別措置法 第六十六条の九の二第六項 (Article 66-9-2, paragraph (6)), art-66-9-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-6
- suppl-5021-8/art-127/par-1: 第七項 → 租税特別措置法 附則第百二十七条第七項 (Supplementary Provisions, Article 127, paragraph (7)), suppl-5021-8/art-127/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-7
- suppl-5021-8/art-127/par-1: 第五項 → 租税特別措置法 附則第百二十七条第五項 (Supplementary Provisions, Article 127, paragraph (5)), suppl-5021-8/art-127/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-5
- suppl-5021-8/art-127/par-1: この項 → 租税特別措置法 附則第百二十七条第一項 (Supplementary Provisions, Article 127, paragraph (1)), suppl-5021-8/art-127/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-1
- suppl-5021-8/art-127/par-1: 同条第八項 → 租税特別措置法 第六十六条の九の二第十項 (Article 66-9-2, paragraph (10)), art-66-9-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-10
- suppl-5021-8/art-127/par-2: 同条第五項 → 租税特別措置法 第六十六条の九の四第五項 (Article 66-9-4, paragraph (5)), art-66-9-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-5
- suppl-5021-8/art-127/par-2: 租税特別措置法第六十六条の九の四第一項から第三項まで → 租税特別措置法 第六十六条の九の四第三項 (Article 66-9-4, paragraph (3)), art-66-9-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-3
- suppl-5021-8/art-127/par-2: この項 → 租税特別措置法 附則第百二十七条第二項 (Supplementary Provisions, Article 127, paragraph (2)), suppl-5021-8/art-127/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-2
- suppl-5021-8/art-127/par-2: 四年新措置法第六十六条の九の四第四項 → 租税特別措置法 第六十六条の九の四第四項 (Article 66-9-4, paragraph (4)), art-66-9-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-4
- suppl-5021-8/art-127/par-2: 租税特別措置法第六十六条の九の四第一項から第三項まで → 租税特別措置法 第六十六条の九の四第一項 (Article 66-9-4, paragraph (1)), art-66-9-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-1
- suppl-5021-8/art-127/par-2: 租税特別措置法第六十六条の九の四第一項から第三項まで → 租税特別措置法 第六十六条の九の四第二項 (Article 66-9-4, paragraph (2)), art-66-9-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-2
- suppl-5021-8/art-127/par-2: 第五項 → 租税特別措置法 附則第百二十七条第五項 (Supplementary Provisions, Article 127, paragraph (5)), suppl-5021-8/art-127/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-5
- suppl-5021-8/art-127/par-2: 同項第二号 → 租税特別措置法 第六十六条の九の四第四項第二号 (Article 66-9-4, paragraph (4), item (ii)), art-66-9-4/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-4/item-2
- suppl-5021-8/art-127/par-3: 四年新措置法第六十六条の九の四第五項 → 租税特別措置法 第六十六条の九の四第五項 (Article 66-9-4, paragraph (5)), art-66-9-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-5
- suppl-5021-8/art-127/par-3: 四年新措置法第六十六条の八第五項第二号 → 租税特別措置法 第六十六条の八第五項第二号 (Article 66-8, paragraph (5), item (ii)), art-66-8/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5/item-2
- suppl-5021-8/art-127/par-3: 第六項 → 租税特別措置法 附則第百二十六条第六項 (Supplementary Provisions, Article 126, paragraph (6)), suppl-5021-8/art-126/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-126/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-6
- suppl-5021-8/art-127/par-3: 前条第五項 → 租税特別措置法 附則第百二十六条第五項 (Supplementary Provisions, Article 126, paragraph (5)), suppl-5021-8/art-126/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-126/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-5
- suppl-5021-8/art-127/par-3: 四年新措置法第六十六条の八第五項 → 租税特別措置法 第六十六条の八第五項 (Article 66-8, paragraph (5)), art-66-8/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5
- suppl-5021-8/art-127/par-3: 第六項 → 租税特別措置法 第六十六条の八第六項 (Article 66-8, paragraph (6)), art-66-8/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-6
- suppl-5021-8/art-127/par-3: 四年新措置法第六十六条の九の四第四項第二号 → 租税特別措置法 第六十六条の九の四第四項第二号 (Article 66-9-4, paragraph (4), item (ii)), art-66-9-4/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-4/item-2
- suppl-5021-8/art-127/par-4: 同項第一号 → 租税特別措置法 第六十六条の九の四第九項第一号 (Article 66-9-4, paragraph (9), item (i)), art-66-9-4/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-9/item-1
- suppl-5021-8/art-127/par-4: 四年新措置法第六十六条の九の四第六項から第八項まで → 租税特別措置法 第六十六条の九の四第八項 (Article 66-9-4, paragraph (8)), art-66-9-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-8
- suppl-5021-8/art-127/par-4: 四年新措置法第六十六条の九の四第六項から第八項まで → 租税特別措置法 第六十六条の九の四第七項 (Article 66-9-4, paragraph (7)), art-66-9-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-7
- suppl-5021-8/art-127/par-4: 租税特別措置法第六十六条の九の二第一項 → 租税特別措置法 第六十六条の九の二第一項 (Article 66-9-2, paragraph (1)), art-66-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-1
- suppl-5021-8/art-127/par-4: 第六項 → 租税特別措置法 第六十六条の九の二第六項 (Article 66-9-2, paragraph (6)), art-66-9-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-6
- suppl-5021-8/art-127/par-4: 四年新措置法第六十六条の九の四第六項から第八項まで → 租税特別措置法 第六十六条の九の四第六項 (Article 66-9-4, paragraph (6)), art-66-9-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-6
- suppl-5021-8/art-127/par-4: 第八項 → 租税特別措置法 第六十六条の九の二第十項 (Article 66-9-2, paragraph (10)), art-66-9-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-10
- suppl-5021-8/art-127/par-4: 四年新措置法第六十六条の九の四第九項 → 租税特別措置法 第六十六条の九の四第九項 (Article 66-9-4, paragraph (9)), art-66-9-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-9
- suppl-5021-8/art-127/par-5: 同条第十項 → 租税特別措置法 第六十六条の九の四第十項 (Article 66-9-4, paragraph (10)), art-66-9-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-10
- suppl-5021-8/art-127/par-5: 四年新措置法第六十六条の九の四第六項から第八項まで → 租税特別措置法 第六十六条の九の四第八項 (Article 66-9-4, paragraph (8)), art-66-9-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-8
- suppl-5021-8/art-127/par-5: 同項第一号 → 租税特別措置法 第六十六条の九の四第九項第一号 (Article 66-9-4, paragraph (9), item (i)), art-66-9-4/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-9/item-1
- suppl-5021-8/art-127/par-5: 四年新措置法第六十六条の九の四第六項から第八項まで → 租税特別措置法 第六十六条の九の四第七項 (Article 66-9-4, paragraph (7)), art-66-9-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-7
- suppl-5021-8/art-127/par-5: 四年新措置法第六十六条の九の四第六項から第八項まで → 租税特別措置法 第六十六条の九の四第六項 (Article 66-9-4, paragraph (6)), art-66-9-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-6
- suppl-5021-8/art-127/par-5: 同項第二号 → 租税特別措置法 第六十六条の九の四第九項第二号 (Article 66-9-4, paragraph (9), item (ii)), art-66-9-4/par-9/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-9/item-2
- suppl-5021-8/art-127/par-5: この項 → 租税特別措置法 附則第百二十七条第五項 (Supplementary Provisions, Article 127, paragraph (5)), suppl-5021-8/art-127/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-5
- suppl-5021-8/art-127/par-5: 四年新措置法第六十六条の九の四第九項 → 租税特別措置法 第六十六条の九の四第九項 (Article 66-9-4, paragraph (9)), art-66-9-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-9
- suppl-5021-8/art-127/par-6: 四年新措置法第六十六条の九の四第十項 → 租税特別措置法 第六十六条の九の四第十項 (Article 66-9-4, paragraph (10)), art-66-9-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-10
- suppl-5021-8/art-127/par-6: 四年新措置法第六十六条の八第五項第二号 → 租税特別措置法 第六十六条の八第五項第二号 (Article 66-8, paragraph (5), item (ii)), art-66-8/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5/item-2
- suppl-5021-8/art-127/par-6: 四年新措置法第六十六条の九の四第九項第一号 → 租税特別措置法 第六十六条の九の四第九項第一号 (Article 66-9-4, paragraph (9), item (i)), art-66-9-4/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-9/item-1
- suppl-5021-8/art-127/par-6: 第六項 → 租税特別措置法 附則第百二十六条第六項 (Supplementary Provisions, Article 126, paragraph (6)), suppl-5021-8/art-126/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-126/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-6
- suppl-5021-8/art-127/par-6: 前条第五項 → 租税特別措置法 附則第百二十六条第五項 (Supplementary Provisions, Article 126, paragraph (5)), suppl-5021-8/art-126/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-126/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-5
- suppl-5021-8/art-127/par-6: 四年新措置法第六十六条の八第五項 → 租税特別措置法 第六十六条の八第五項 (Article 66-8, paragraph (5)), art-66-8/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5
- suppl-5021-8/art-127/par-6: 四年新措置法第六十六条の八第五項第一号 → 租税特別措置法 第六十六条の八第五項第一号 (Article 66-8, paragraph (5), item (i)), art-66-8/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5/item-1
- suppl-5021-8/art-127/par-6: 四年新措置法第六十六条の九の四第九項第二号 → 租税特別措置法 第六十六条の九の四第九項第二号 (Article 66-9-4, paragraph (9), item (ii)), art-66-9-4/par-9/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-9/item-2
- suppl-5021-8/art-127/par-6: 第六項 → 租税特別措置法 第六十六条の八第六項 (Article 66-8, paragraph (6)), art-66-8/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-6
- suppl-5021-8/art-127/par-7: 四年新措置法第六十六条の九の四第五項 → 租税特別措置法 第六十六条の九の四第五項 (Article 66-9-4, paragraph (5)), art-66-9-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-5
- suppl-5021-8/art-127/par-7: 第十項 → 租税特別措置法 第六十六条の九の四第十項 (Article 66-9-4, paragraph (10)), art-66-9-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-10
- suppl-5021-8/art-127/par-7: 前条第十項 → 租税特別措置法 附則第百二十六条第十項 (Supplementary Provisions, Article 126, paragraph (10)), suppl-5021-8/art-126/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-126/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-10
- suppl-5021-8/art-127/par-7: 四年新措置法第六十六条の八第十二項 → 租税特別措置法 第六十六条の八第十二項 (Article 66-8, paragraph (12)), art-66-8/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-12

## Cited by

6 provisions cite 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
- 租税特別措置法 附則第百二十一条第二項（対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-121/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-121/par-2
- 租税特別措置法 附則第百二十六条第十項（内国法人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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-126/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-10
- 租税特別措置法 附則第百二十七条第一項（特殊関係株主等である内国法人に係る外国関係法人に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-1
- 租税特別措置法 附則第百二十七条第二項（特殊関係株主等である内国法人に係る外国関係法人に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-2
- 租税特別措置法 附則第百二十七条第五項（特殊関係株主等である内国法人に係る外国関係法人に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-5

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## 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-20261007T211206-624, 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