# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十二条 (Supplementary Provisions, Article 72) - 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: 第七十二条 (Supplementary Provisions, Article 72)（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-5031-11/art-72` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-72 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-72 - 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. --- ### 第七十二条（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. of Consolidated Corporations Pertaining to Foreign Affiliated Companies caption: machine translation, not official suppl-5031-11/art-72 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-72 **第一項** 新租税特別措置法第六十八条の九十二の規定は、連結法人の施行日以後に開始する連結事業年度において外国法人から受ける租税特別措置法第六十八条の九十二第一項に規定する剰余金の配当等の額がある場合について適用し、連結法人の施行日前に開始した連結事業年度において外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。 suppl-5031-11/art-72/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-72/par-1 The provisions of Article 68-92 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 68-92, paragraph (1) of the Act on Special Measures Concerning Taxation that a consolidated corporation receives from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a consolidated corporation received from a foreign corporation in a consolidated business year beginning before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十八条の九十三の四の規定は、連結法人の施行日以後に開始する連結事業年度において外国法人から受ける租税特別措置法第六十八条の九十三の四第一項に規定する剰余金の配当等の額がある場合について適用し、連結法人の施行日前に開始した連結事業年度において外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。 suppl-5031-11/art-72/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-72/par-2 The provisions of Article 68-93-4 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 68-93-4, paragraph (1) of the Act on Special Measures Concerning Taxation that a consolidated corporation receives from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a consolidated corporation received from a foreign corporation in a consolidated business year beginning before the Effective Date. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四十三条第一項（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-5031-11/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-43/par-1 - 租税特別措置法 附則第七十一条第一項（連結法人の対象純支払利子等に係る課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-71/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-20261007T211206-632, 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