# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十八条 (Supplementary Provisions, Article 48) - 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: 第四十八条 (Supplementary Provisions, Article 48)（内国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-5051-3/art-48` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-48 - 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. --- ### 第四十八条（内国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 Domestic Corporations Pertaining to Foreign Affiliated Companies caption: machine translation, not official suppl-5051-3/art-48 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-48 **第一項** 新租税特別措置法第六十六条の六第五項、第十一項及び第十二項の規定は、租税特別措置法第六十六条の六第一項各号に掲げる内国法人の令和六年四月一日以後に開始する事業年度に係る同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及び同条第八項に規定する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適用し、同条第一項各号に掲げる内国法人の同日前に開始した事業年度に係る同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及び同条第八項に規定する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-5051-3/art-48/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-48/par-1 The provisions of Article 66-6, paragraphs (5), (11) and (12) of the New Act on Special Measures Concerning Taxation apply where the taxable amount prescribed in Article 66-6, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article are calculated for business years beginning on or after April 1, 2024 of a domestic corporation listed in the items of paragraph (1) of that Article, and the provisions then in force continue to govern the calculation of the taxable amount prescribed in that paragraph, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article for business years beginning before that date of a domestic corporation listed in the items of paragraph (1) of that Article. machine translation, not official **第二項** 新租税特別措置法第六十六条の九の二第五項及び第十一項から第十三項までの規定は、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である内国法人の令和六年四月一日以後に開始する事業年度に係る同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及び同条第八項に規定する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適用し、同条第一項に規定する特殊関係株主等である内国法人の同日前に開始した事業年度に係る同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及び同条第八項に規定する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-5051-3/art-48/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-48/par-2 The provisions of Article 66-9-2, paragraph (5) and paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation apply where 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 and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article are calculated for business years beginning on or after April 1, 2024 of a domestic 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 calculation of the taxable amount prescribed in that paragraph, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article for business years beginning before that date of a domestic corporation that is a specially related shareholder, etc. prescribed in paragraph (1) of that Article. machine translation, not official --- ## Cites - suppl-5051-3/art-48/par-1: 同条第六項 → 租税特別措置法 第六十六条の六第六項 (Article 66-6, paragraph (6)), art-66-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-6 - suppl-5051-3/art-48/par-1: 新租税特別措置法第六十六条の六第五項 → 租税特別措置法 第六十六条の六第七項 (Article 66-6, paragraph (7)), art-66-6/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-7 - suppl-5051-3/art-48/par-1: 同条第八項 → 租税特別措置法 第六十六条の六第十項 (Article 66-6, paragraph (10)), art-66-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10 - suppl-5051-3/art-48/par-1: 第十二項 → 租税特別措置法 第六十六条の六第十五項 (Article 66-6, paragraph (15)), art-66-6/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-15 - suppl-5051-3/art-48/par-1: 租税特別措置法第六十六条の六第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 - suppl-5051-3/art-48/par-1: 第十一項 → 租税特別措置法 第六十六条の六第十四項 (Article 66-6, paragraph (14)), art-66-6/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-14 - suppl-5051-3/art-48/par-2: 第十一項から第十三項まで → 租税特別措置法 第六十六条の九の二第十五項 (Article 66-9-2, paragraph (15)), art-66-9-2/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-15 - suppl-5051-3/art-48/par-2: 第十一項から第十三項まで → 租税特別措置法 第六十六条の九の二第十四項 (Article 66-9-2, paragraph (14)), art-66-9-2/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-14 - suppl-5051-3/art-48/par-2: 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-5051-3/art-48/par-2: 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-5051-3/art-48/par-2: 新租税特別措置法第六十六条の九の二第五項 → 租税特別措置法 第六十六条の九の二第七項 (Article 66-9-2, paragraph (7)), art-66-9-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-7 - suppl-5051-3/art-48/par-2: 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-5051-3/art-48/par-2: 第十一項から第十三項まで → 租税特別措置法 第六十六条の九の二第十六項 (Article 66-9-2, paragraph (16)), art-66-9-2/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-16 ## 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四号ニ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-4/sub-2 --- ## 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-20261007T211206-645, 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