第三条法第五条の二第一項及び第三項に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。

Article 3(1)The amount calculated as specified by Cabinet Order prescribed in Article 5-2, paragraph (1) and paragraph (3) of the Act shall be the amount specified respectively in the following items for the category of cases listed in the relevant items:

２法第五条の二第二項に規定する適格外国証券投資信託（以下この条において「適格外国証券投資信託」という。）の受託者である非居住者又は外国法人が当該適格外国証券投資信託の信託財産につき支払を受ける振替国債又は振替地方債の利子について法第五条の二第一項の規定の適用を受けようとする場合には、当該非居住者又は外国法人は、その受託した適格外国証券投資信託の別に、同項第一号イに規定する振替国債非課税適用申告書（以下この条において「振替国債非課税適用申告書」という。）及び同号ロに規定する振替国債所有期間明細書（第七項から第九項までにおいて「振替国債所有期間明細書」という。）又は法第五条の二第一項第二号イに規定する振替地方債非課税適用申告書（以下この条において「振替地方債非課税適用申告書」という。）及び同号ロに規定する振替地方債所有期間明細書（第七項、第八項及び第十一項において「振替地方債所有期間明細書」という。）を法第五条の二第一項第一号イ及びロの規定により同号イに規定する税務署長又は同項第二号イ及びロの規定により同号イに規定する税務署長に提出するものとする。

(2)Where a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust as prescribed in Article 5-2, paragraph (2) of the Act (hereinafter referred to as a "qualified foreign securities investment trust" in this Article) seeks the application of the provisions of Article 5-2, paragraph (1) of the Act with respect to interest from book-entry national bonds or book-entry municipal bonds received thereby for the trust property under said qualified foreign securities investment trust, said nonresident or foreign corporation shall submit, for each qualified foreign securities investment trust accepted thereby, a written application for a tax exemption on book-entry national bonds as prescribed in Article 5-2, paragraph (1), item (i), (a) of the Act (hereinafter referred to as a "written application for a tax exemption on book-entry national bonds" in this Article) and a statement of the holding period of book-entry national bonds prescribed in Article 5-2, paragraph (1), item (i), (b) of the Act (referred to as a "statement of the holding period of book-entry national bonds" in paragraphs (7) to (9)), or a written application for a tax exemption on book-entry municipal bonds as prescribed in Article 5-2, paragraph (1), item (ii), (a) of the Act (hereinafter referred to as a "written application for a tax exemption on book-entry municipal bonds" in this Article) and a statement of the holding period of book-entry municipal bonds prescribed in Article 5-2, paragraph (1), item (ii), (b) of the Act (referred to as a "statement of the holding period of book-entry municipal bonds" in paragraph (7), paragraph (8) and paragraph (11)), to the district director of the tax office prescribed in Article 5-2, paragraph (1), item (i), (a) of the Act pursuant to the provisions of Article 5-2, paragraph (1), item (i), (a) and (b) of the Act, or the district director of the tax office prescribed in Article 5-2, paragraph (1), item (ii), (a) of the Act pursuant to the provisions of Article 5-2, paragraph (1), item (ii), (a) and (b) of the Act.

３非居住者又は外国法人が次の各号に掲げる口座において最初に振替国債（利子が支払われるものに限る。以下この項、第五項及び第二十二項において「利付振替国債」という。）の振替記載等（法第五条の二第五項第六号に規定する振替記載等をいう。以下この条において同じ。）を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び法第五条の二第一項第一号イに規定する住所（以下この項、第五項及び第二十二項において「住所」という。）その他の財務省令で定める事項を記載した書類（以下この項及び次項において「振替国債特例書類」という。）を作成し、当該振替国債特例書類を同号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等（同条第一項に規定する特定振替機関等をいう。以下この条において同じ。）が法第五条の二第五項第二号に規定する特定口座管理機関（以下この条において「特定口座管理機関」という。）である場合には、同項第一号に規定する特定振替機関（以下この条において「特定振替機関」という。）を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が同項第三号に規定する特定間接口座管理機関（以下この条において「特定間接口座管理機関」という。）である場合には、当該利付振替国債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該利付振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該利付振替国債の振替記載等に係る特定口座管理機関）及び特定振替機関を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該利付振替国債につき法第五条の二第一項第一号イの規定による振替国債非課税適用申告書の提出をしたものとみなす。ただし、当該振替国債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。）の規定により振替地方債につきされた確認（以下この項、次項及び第二十二項において「振替地方債に係る確認」という。）又は法第四十一条の十二第十二項の規定により短期国債等（同条第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。）につきされた確認（第二十六条の十八第六項の規定によりされた確認を含む。以下この条において「短期国債等に係る確認」という。）がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。

(3)Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system (meaning entries or records under the book-entry transfer system prescribed in Article 5-2, paragraph (5), item (vi) of the Act; hereinafter the same shall apply in this Article) with regard to book-entry national bonds (limited to those that bear interest; hereinafter referred to as "interest-bearing book-entry national bonds" in this paragraph, paragraph (5) and paragraph (22)) in an account listed in the following items, if the person specified in the relevant item for the category of accounts listed in that item has, when said entries or records under the book-entry transfer system were made, prepared a document that states the name of said nonresident or foreign corporation and his/her or its address as prescribed in Article 5-2, paragraph (1), item (i), (a) of the Act (hereinafter referred to as "address" in this paragraph, paragraph (5) and paragraph (22)) and any other matters specified by Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry national bonds" in this paragraph and the following paragraph) and submitted said document on special measures for book-entry national bonds to the district director of the tax office prescribed in Article 5-2, paragraph (1), item (i), (a) of the Act (in the case where the specified book-entry transfer institution, etc. (meaning a specified book-entry transfer institution, etc. as prescribed in paragraph (1) of said Article; hereinafter the same shall apply in this Article) pertaining to the person specified in the relevant item is a specified account management institution as prescribed in Article 5-2, paragraph (5), item (ii) of the Act (hereinafter referred to as a "specified account management institution" in this Article), submission shall be made to said district director of the tax office via a specified book-entry transfer institution prescribed in paragraph (5), item (i) of said Article (hereinafter referred to as a "specified book-entry transfer institution" in this Article); in the case where the specified book-entry transfer institution, etc. of the person specified in the relevant items is a specified secondary account management institution as prescribed in paragraph (5), item (iii) of said Article (hereinafter referred to as a "specified secondary account management institution" in this Article), submission shall be made to said district director of the tax office via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said interest-bearing book-entry national bonds (in the case where said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry national bonds through any other specified secondary account management institution, submission shall be made via said other specified secondary account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said interest-bearing book-entry national bonds) and [2] a specified book-entry transfer institution), said nonresident or foreign corporation shall be deemed to have submitted a written application for a tax exemption on book-entry national bonds pursuant to the provisions of Article 5-2, paragraph (1), item (i), (a) of the Act with respect to said interest-bearing book-entry national bonds; provided, however, that this shall not apply where the name and address entered in said document on special measures for book-entry national bonds differ from the name and address of the nonresident or foreign corporation for which confirmation has been provided pursuant to the provisions of paragraph (9) of said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of said Article) with respect to book-entry municipal bonds (hereinafter referred to as "confirmation for book-entry municipal bonds" in this paragraph, the following paragraph and paragraph (22)) or for which confirmation has been provided pursuant to the provisions of Article 41-12, paragraph (12) of the Act with respect to short-term national bonds, etc. (meaning national bonds listed in paragraph (9), items (i) to (viii) of said Article that fall under the category of specified short-term government or company bonds prescribed in said paragraph, and principal-only book-entry national bonds and coupon-only book-entry national bonds prescribed in paragraph (12) of said Article) (including confirmation provided pursuant to the provisions of Article 26-18, paragraph (6); hereinafter referred to as "confirmation for short-term national bonds, etc." in this Article):

４前項の場合において、同項の規定により振替国債特例書類の提出をした特定振替機関等の営業所等の長は、当該提出をした日以後遅滞なく、当該振替国債特例書類の提出をした旨を同項の規定により振替国債非課税適用申告書を提出したものとみなされる非居住者又は外国法人（当該非居住者又は外国法人に係る振替地方債に係る確認又は短期国債等に係る確認を適格外国仲介業者の特定国外営業所等の長が行う場合にあつては、当該特定国外営業所等の長を経由して当該非居住者又は外国法人）に対し通知をしなければならない。

(4)In the case referred to in the preceding paragraph, the head of the business office, etc. of the specified book-entry transfer institution, etc. who has submitted a document on special measures for book-entry national bonds pursuant to the provisions of said paragraph shall, without delay after the date of the submission, give notice of the submission of the document on special measures for book-entry national bonds to the nonresident or foreign corporation that is deemed to have submitted a written application for a tax exemption on book-entry national bonds pursuant to the provisions of said paragraph (in the case where confirmation for book-entry municipal bonds or confirmation for short-term national bonds, etc. with regard to said nonresident or foreign corporation is provided by the head of a specified overseas business office, etc. of a qualified foreign intermediary, notice shall be given to said nonresident or foreign corporation via the head of said specified overseas business office, etc.).

５非居住者又は外国法人が次の各号に掲げる口座において最初に振替地方債の振替記載等を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び住所その他の財務省令で定める事項を記載した書類（以下この項及び次項において「振替地方債特例書類」という。）を作成し、当該振替地方債特例書類を当該振替地方債の利子の支払をする者を経由して法第五条の二第一項第二号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等が特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が特定間接口座管理機関である場合には、当該振替地方債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替地方債の振替記載等に係る特定口座管理機関）及び特定振替機関並びに当該利子の支払をする者を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該振替地方債につき同項第二号イの規定による振替地方債非課税適用申告書の提出をしたものとみなす。ただし、当該振替地方債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定により他の振替地方債につきされた確認（以下この項、次項及び第二十三項において「他の振替地方債に係る確認」という。）、同条第九項の規定により利付振替国債につきされた確認（以下この項、次項及び第二十三項において「利付振替国債に係る確認」という。）又は短期国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。

(5)Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system with regard to book-entry municipal bonds in an account listed in the following items, if the person specified in the relevant item for the category of accounts listed in that item has, when said entries or records under the book-entry transfer system were made, prepared a document that states the name of said nonresident or foreign corporation and his/her or its address and any other matters specified by Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry municipal bonds" in this paragraph and the following paragraph) and submitted said document on special measures for book-entry municipal bonds to the district director of the tax office prescribed in Article 5-2, paragraph (1), item (ii), (a) of the Act via the person who pays the interest from said book-entry municipal bonds (in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified account management institution, submission shall be made to the district director of the tax office via a specified book-entry transfer institution and the person who pays the interest; in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified secondary account management institution, submission shall be made to said district director of the tax office via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said interest-bearing book-entry municipal bonds (in the case where said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry municipal bonds through any other specified secondary account management institution, submission shall be made via said other specified secondary account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said interest-bearing book-entry municipal bonds), [2] a specified book-entry transfer institution, and [3] the person who pays the interest), said nonresident or foreign corporation shall be deemed to have submitted a written application for a tax exemption on book-entry municipal bonds pursuant to the provisions of Article 5-2, paragraph (1), item (ii), (a) of the Act with respect to said interest-bearing book-entry municipal bonds; provided, however, that this shall not apply where the name and address entered in said document on special measures for book-entry municipal bonds differ from the name and address of said nonresident or foreign corporation for which confirmation has been provided pursuant to the provisions of paragraph (9) of said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of said Article; hereinafter the same shall apply in this paragraph) with respect to other book-entry municipal bonds (hereinafter referred to as "confirmation for other book-entry municipal bonds" in this paragraph, the following paragraph and paragraph (23)), where confirmation has been provided pursuant to the provisions of paragraph (9) of said Article with respect to interest-bearing book-entry national bonds (hereinafter referred to as "confirmation for interest-bearing book-entry national bonds" in this paragraph, the following paragraph and paragraph (23)) or where confirmation for short-term national bonds, etc. has been provided:

６前項の場合において、同項の規定により振替地方債特例書類の提出をした特定振替機関等の営業所等の長は、当該提出をした日以後遅滞なく、当該振替地方債特例書類の提出をした旨を同項の規定により振替地方債非課税適用申告書を提出したものとみなされる非居住者又は外国法人（当該非居住者又は外国法人に係る他の振替地方債に係る確認、利付振替国債に係る確認又は短期国債等に係る確認を適格外国仲介業者の特定国外営業所等の長が行う場合にあつては、当該特定国外営業所等の長を経由して当該非居住者又は外国法人）に対し通知をしなければならない。

(6)In the case referred to in the preceding paragraph, the head of the business office, etc. of the specified book-entry transfer institution, etc. that has submitted a document on special measures for book-entry municipal bonds pursuant to the provisions of said paragraph shall, without delay after the date of the submission, give notice of the submission of the document on special measures for book-entry municipal bonds, to the nonresident or foreign corporation that is deemed to have submitted a written application for a tax exemption on book-entry municipal bonds pursuant to the provisions of said paragraph (in the case where confirmation for other book-entry municipal bonds, confirmation for interest-bearing book-entry national bonds or confirmation for short-term national bonds, etc. with regard to said nonresident or foreign corporation has been provided by the head of a specified overseas business office, etc. of a qualified foreign intermediary, notice shall be given to said nonresident or foreign corporation via the head of said specified overseas business office, etc.).

７特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長は、振替国債所有期間明細書又は振替地方債所有期間明細書の提出があつた場合には、当該振替国債所有期間明細書又は振替地方債所有期間明細書に記載された振替国債又は振替地方債に係る所有期間その他の財務省令で定める事項が、法第五条の二第十三項に規定する帳簿（第九項、第十一項及び第二十四項において「振替帳簿」という。）に記載又は記録がされた振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項と同じであるかどうかを確認しなければならない。

(7)The head of a business office, etc. of a specified book-entry transfer institution, etc. or the head of a specified overseas business office, etc. of a qualified foreign intermediary shall, where a statement of the holding period of book-entry national bonds or statement of the holding period of book-entry municipal bonds has been submitted, confirm whether or not the holding period and other matters specified by Ordinance of the Ministry of Finance with regard to the book-entry national bonds or book-entry municipal bonds entered in said statement of the holding period of book-entry national bonds or statement of the holding period of book-entry municipal bonds are consistent with the days on which entries or records under the book-entry transfer system were made with regard to the book-entry national bonds or book-entry municipal bonds and other matters specified by Ordinance of the Ministry of Finance as entered or recorded in the books prescribed in Article 5-2, paragraph (13) of the Act (referred to as the "books for book-entry transfer" in paragraph (9), paragraph (11) and paragraph (24)).

８非居住者又は外国法人が適格外国仲介業者を経由して振替国債所有期間明細書又は振替地方債所有期間明細書を法第五条の二第一項第一号ロ又は同項第二号ロの税務署長に提出する場合（第十項において準用する次項の規定により適格外国仲介業者が同項の書類を提出する場合を含む。）には、同条第十四項の規定により同項の通知を受けていた特定振替機関等の営業所等の長は、当該振替国債所有期間明細書若しくは振替地方債所有期間明細書又は当該書類に記載された振替国債又は振替地方債に係る所有期間その他の財務省令で定める事項が、同項に規定する帳簿に記載又は記録がされた振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項と同じであるかどうかを確認しなければならない。

(8)Where a nonresident or foreign corporation submits a statement of the holding period of book-entry national bonds or a statement of the holding period of book-entry municipal bonds via a qualified foreign intermediary to the district director of the tax office set forth in Article 5-2, paragraph (1), item (i), (b) or item (ii), (b) of the Act (including the cases where a qualified foreign intermediary submits the document set forth in the following paragraph pursuant to the provisions of said paragraph as applied mutatis mutandis pursuant to paragraph (10)), the head of the business office, etc. of the specified book-entry transfer institution, etc. that has received notice set forth in paragraph (14) of said Article pursuant to the provisions of said paragraph shall confirm whether or not the holding period and other matters specified by Ordinance of the Ministry of Finance with regard to the book-entry national bonds or book-entry municipal bonds entered in said statement of the holding period of book-entry national bonds or statement of the holding period of book-entry municipal bonds or said document are consistent with the days on which entries or records under the book-entry transfer system were made with regard to the book-entry national bonds or book-entry municipal bonds and other matters specified by Ordinance of the Ministry of Finance as entered or recorded in the books prescribed in said paragraph.

９特定振替機関等が法第五条の二第九項（同条第十二項において準用する場合を含む。）の規定により非居住者又は外国法人から提示を受けた同条第九項に規定する書類の写しを作成し、保存している場合において、当該非居住者又は外国法人が当該特定振替機関等から振替記載等を受けている振替国債につきその利子の支払を受ける際、その利子の支払を受けるべき日の前日までに、当該特定振替機関等がその備える振替帳簿に基づき当該非居住者又は外国法人の当該振替国債に係る所有期間その他の財務省令で定める事項を記載した書類を作成し、これを同条第一項第一号ロの税務署長に対し提出したとき（当該特定振替機関等が特定口座管理機関である場合には、特定振替機関を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関である場合には、当該振替国債の振替記載等に係る特定口座管理機関（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替国債の振替記載等に係る特定口座管理機関）及び特定振替機関を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、その支払を受けるべき利子につき同号ロの規定による振替国債所有期間明細書の提出をしたものとみなす。

(9)Where a specified book-entry transfer institution, etc. has, pursuant to the provisions of Article 5-2, paragraph (9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of said Article), prepared and preserved a copy of a document prescribed in paragraph (9) of said Article that has been presented thereto by a nonresident or foreign corporation, and said nonresident or foreign corporation receives payment of interest from the book-entry national bonds for which he/she or it has made entries or records under the book-entry transfer system through said specified book-entry transfer institution, etc., if said specified book-entry transfer institution, etc. has, no later than the day preceding the day on which said nonresident or foreign corporation is to receive a payment of such interest, prepared a document that states the holding period and any other matters specified by Ordinance of the Ministry of Finance with regard to the book-entry national bonds held by said nonresident or foreign corporation based on the books for book-entry transfer that said specified book-entry transfer institution, etc. keeps, and has submitted said document to the district director of the tax office set forth in paragraph (1), item (i), (b) of said Article (in the case where said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the district director of the tax office via a specified book-entry transfer institution; in the case where said specified book-entry transfer institution, etc. is a specified secondary account management institution, submission shall be made to the district director of the tax office via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds (in the case where said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding said book-entry national bonds through any other specified secondary account management institution, submission shall be made via said other specified secondary account management institution and specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds) and [2] a specified book-entry transfer institution), said nonresident or foreign corporation shall be deemed to have submitted a statement of the holding period of book-entry national bonds pursuant to the provisions of item (i), (b) of said paragraph with respect to the interest receivable thereby.

１０前項の規定は、非居住者又は外国法人が適格外国仲介業者から振替記載等を受けている振替国債につきその利子の支払を受ける場合について準用する。この場合において、同項中「同条第一項第一号ロ」とあるのは「当該振替国債の振替記載等に係る特定振替機関等を経由して同条第一項第一号ロ」と、「特定口座管理機関である場合には、特定振替機関を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関」とあるのは「同条第五項第七号に規定する外国再間接口座管理機関（以下この項において「外国再間接口座管理機関」という。）」と、「特定口座管理機関（」とあるのは「同条第五項第八号に規定する外国間接口座管理機関（以下この項において「外国間接口座管理機関」という。）（」と、「他の特定間接口座管理機関」とあるのは「他の外国再間接口座管理機関」と、「特定口座管理機関）及び特定振替機関」とあるのは「外国間接口座管理機関）及び当該振替国債の振替記載等に係る特定振替機関等」と読み替えるものとする。日本語と英語では語順が異なるため、読み替え規定につきましては、必ずしも日本語原稿通りの訳にはなっておりません。以下同じ。sticky_note_2

(10)The provisions of the preceding paragraph shall apply mutatis mutandis where a nonresident or foreign corporation receives payment of interest from the book-entry national bonds for which he/she or it has made entries or records under the book-entry transfer system through a qualified foreign intermediary.In this case, in said paragraph, the term "to the district director of the tax office set forth in paragraph (1), item (i), (b) of said Article" shall be deemed to be replaced with "to the district director of the tax office set forth in paragraph (1), item (i), (b) of said Article via the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds"; the term "(in the case where said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the district director of the tax office via a specified book-entry transfer institution; in the case where said specified book-entry transfer institution, etc. is a specified secondary account management institution" shall be deemed to be replaced with "(in the case where said specified book-entry transfer institution, etc. is a tertiary foreign account management institution prescribed in paragraph (5), item (vii) of said Article (hereinafter referred to as a 'tertiary foreign account management institution' in this paragraph)"; the term "the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds (" shall be deemed to be replaced with "the secondary foreign account management institution prescribed in paragraph (5), item (viii) of said Article (hereinafter referred to as the 'secondary foreign account management institution' in this paragraph) pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds ("; the term "any other specified secondary account management institution" shall be deemed to be replaced with "any other tertiary foreign account management institution"; and the term "the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds) and [2] a specified book-entry transfer institution" shall be deemed to be replaced with "the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds) and [2] the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds."As word order differs between Japanese and English sentences, replaced phrases and replacing phrases are not always as indicated in the original Japanese text. The same shall apply hereinafter.sticky_note_2

１１特定振替機関等が法第五条の二第九項（同条第十二項において準用する場合を含む。）の規定により非居住者又は外国法人から提示を受けた同条第九項に規定する書類の写しを作成し、保存している場合において、当該非居住者又は外国法人が当該特定振替機関等から振替記載等を受けている振替地方債につきその利子の支払を受ける際、その利子の支払を受けるべき日の前日までに、当該特定振替機関等がその備える振替帳簿に基づき当該非居住者又は外国法人の当該振替地方債に係る所有期間その他の財務省令で定める事項を記載した書類を作成し、これを当該振替地方債の利子の支払をする者を経由して同条第一項第二号ロの税務署長に対し提出したとき（当該特定振替機関等が特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関である場合には、当該振替地方債の振替記載等に係る特定口座管理機関（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替地方債の振替記載等に係る特定口座管理機関）及び特定振替機関並びに当該利子の支払をする者を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、その支払を受けるべき利子につき同号ロの規定による振替地方債所有期間明細書の提出をしたものとみなす。

(11)Where a specified book-entry transfer institution, etc. has, pursuant to the provisions of Article 5-2, paragraph (9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of said Article), prepared and preserved a copy of a document prescribed in paragraph (9) of said Article that has been presented thereto by a nonresident or foreign corporation, and said nonresident or foreign corporation receives payment of interest from the book-entry municipal bonds for which he/she or it has made entries or records under the book-entry transfer system through said specified book-entry transfer institution, etc., if said specified book-entry transfer institution, etc. has, no later than the day preceding the day on which said nonresident or foreign corporation is to receive payment of such interest, prepared a document that states the holding period and any other matters specified by Ordinance of the Ministry of Finance with regard to the book-entry municipal bonds held by said nonresident or foreign corporation based on the books for book-entry transfer that said specified book-entry transfer institution, etc. keeps, and submitted the document to the district director of the tax office set forth in paragraph (1), item (ii), (b) of said Article via the person who pays interest from said book-entry municipal bonds (in the case where said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the district director of the tax office via a specified book-entry transfer institution and the person who pays the interest; in the case where the specified book-entry transfer institution, etc. is a specified secondary account management institution, submission shall be made to the district director of the tax office via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry municipal bonds (in the case where said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding said book-entry municipal bonds through any other specified secondary account management institution, submission shall be made via said other specified secondary account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry municipal bonds), [2] a specified book-entry transfer institution, and [3] the person who pays the interest), said nonresident or foreign corporation shall be deemed to have submitted a statement of the holding period of book-entry municipal bonds pursuant to the provisions of item (ii), (b) of said paragraph with respect to the interest receivable thereby.

１２前項の規定は、非居住者又は外国法人が適格外国仲介業者から振替記載等を受けている振替地方債につきその利子の支払を受ける場合について準用する。この場合において、同項中「これを当該振替地方債」とあるのは「これを当該振替地方債の振替記載等に係る特定振替機関等及び当該振替地方債」と、「特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関」とあるのは「同条第五項第七号に規定する外国再間接口座管理機関（以下この項において「外国再間接口座管理機関」という。）」と、「特定口座管理機関（」とあるのは「同条第五項第八号に規定する外国間接口座管理機関（以下この項において「外国間接口座管理機関」という。）（」と、「他の特定間接口座管理機関」とあるのは「他の外国再間接口座管理機関」と、「特定口座管理機関）及び」とあるのは「外国間接口座管理機関）及び当該振替地方債の振替記載等に係る」と読み替えるものとする。

(12)The provisions of the preceding paragraph shall apply mutatis mutandis where a nonresident or foreign corporation receives payment of interest from the book-entry municipal bonds for which he/she or it has made entries or records under the book-entry transfer system through a qualified foreign intermediary.In this case, in said paragraph, the term "via the person who pays interest from said book-entry municipal bonds" shall be deemed to be replaced with "via the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding said book-entry municipal bonds and the person who pays interest from said book-entry municipal bonds"; the term "(in the case where said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the district director of the tax office via a specified book-entry transfer institution and the person who pays the interest; in the case where the specified book-entry transfer institution, etc. is a specified secondary account management institution" shall be deemed to be replaced with "(in the case where said specified book-entry transfer institution, etc. is a tertiary foreign account management institution prescribed in paragraph (5), item (vii) of said Article (hereinafter referred to as a 'tertiary foreign account management institution' in this paragraph)"; the term "the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds (" shall be deemed to be replaced with "the secondary foreign account management institution prescribed in paragraph (5), item (viii) of said Article (hereinafter referred to as a 'secondary foreign account management institution' in this paragraph) pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds ("; the term "any other specified secondary account management institution" shall be deemed to be replaced with "any other tertiary foreign account management institution"; and the term "the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry municipal bonds), [2] a specified book-entry transfer institution" shall be deemed to be replaced with "the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry municipal bonds), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry municipal bonds."

１３法第五条の二第三項に規定する政令で定める利子は、次に掲げる利子とする。

(13)The interest specified by Cabinet Order prescribed in Article 5-2, paragraph (3) of the Act shall be the interest listed in the following items:

１４法第五条の二第五項第四号の承認を受けようとする者は、名称及び本店又は主たる事務所の所在地その他財務省令で定める事項を記載した申請書にその者が同項第七号に規定する外国口座管理機関である旨を特定振替機関が証する書類その他財務省令で定める書類を添付して、これを、振替国債にあつては当該振替国債に係る特定振替機関を経由して同条第一項第一号イに規定する税務署長に、振替地方債にあつては当該振替地方債に係る特定振替機関及び当該振替地方債の利子の支払をする者を経由して同項第二号イに規定する税務署長に提出しなければならない。

(14)A person who intends to obtain the approval set forth in Article 5-2, paragraph (5), item (iv) of the Act shall attach, to a document that states the person's name and the location of the person's head office or principal office and any other matters specified by Ordinance of the Ministry of Finance, a document in which a specified book-entry transfer institution certifies that the person is a foreign account management institution prescribed in paragraph (5), item (vii) of said Article and any other document specified by Ordinance of the Ministry of Finance, and submit such documents, in the case of book-entry national bonds, to the district director of the tax office prescribed in paragraph (1), item (i), (a) of said Article via the specified book-entry transfer institution pertaining to said book-entry national bonds, or in the case of book-entry municipal bonds, to the district director of the tax office prescribed in item (ii), (a) of said paragraph via the specified book-entry transfer institution pertaining to said book-entry municipal bonds and the person who pays interest from said book-entry municipal bonds.

１５税務署長は、前項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした者に対し、書面によりその旨を通知する。

(15)Where a written application set forth in the preceding paragraph has been submitted, the district director of the tax office shall, when he/she has made a disposition to approve or dismiss the application, give notice in writing to the person who has submitted the application to that effect.

１６第十四項の申請書の提出があつた場合において、その申請書の提出があつた日の属する月の翌月末日までにその申請につき承認又は却下の処分がなかつたときは、同日においてその承認があつたものとみなす。

(16)Where a written application set forth in paragraph (14) has been submitted, if a disposition to approve or dismiss the application has not been made by the final day of the month following the month that includes the day on which the written application was submitted, it shall be deemed that approval has been granted as of said day.

１７税務署長は、法第五条の二第七項の規定による承認の取消しの処分を行う場合には、その承認を受けていた者に対し、書面によりその旨を通知する。

(17)The district director of the tax office shall, when he/she makes a disposition to rescind approval pursuant to the provisions of Article 5-2, paragraph (7) of the Act, give notice in writing to the person who had obtained the approval, to that effect.

１８振替国債につき法第五条の二第五項第四号の承認を受けようとする者が振替地方債につき同号の承認を受けている場合における第十四項の規定の適用については、同項中「特定振替機関が」とあるのは「振替国債に係る特定振替機関が」と、「その他財務省令で定める書類」とあるのは「及び振替地方債につき同項第四号の承認を受けていることを証する書類」と、「これを、振替国債にあつては」とあるのは「これを」と、「税務署長に、振替地方債にあつては当該振替地方債に係る特定振替機関及び当該振替地方債の利子の支払をする者を経由して同項第二号イに規定する税務署長に」とあるのは「税務署長に」とする。この場合において、同項の申請書の提出があつたときは、その提出の時において同号の承認があつたものとみなす。

(18)With respect to the application of the provisions of paragraph (14) in the case where a person who intends to obtain the approval set forth in Article 5-2, paragraph (5), item (iv) of the Act with regard to book-entry national bonds has already obtained the approval set forth in paragraph (5), item (iv) of said Article with regard to book-entry municipal bonds, in paragraph (14), the term "a specified book-entry transfer institution certifies" shall be deemed to be replaced with "the specified book-entry transfer institution pertaining to book-entry national bonds certifies"; the term "other matters specified by Ordinance of the Ministry of Finance" shall be deemed to be replaced with "and a document that certifies that the person has obtained the approval set forth in item (iv) of said paragraph with regard to book-entry municipal bonds"; the term "submit such documents, in the case of book-entry national bonds, to" shall be deemed to be replaced with "submit such documents to"; the term "to the district director of the tax office prescribed in paragraph (1), item (i), (a) of said Article via the specified book-entry transfer institution pertaining to said book-entry national bonds, or in the case of book-entry municipal bonds, to the district director of the tax office prescribed in item (ii), (a) of said paragraph via the specified book-entry transfer institution pertaining to said book-entry municipal bonds and the person who pays interest from said book-entry municipal bonds" shall be deemed to be replaced with "to the district director of the tax office prescribed in paragraph (1), item (i), (a) of said Article via the specified book-entry transfer institution pertaining to said book-entry national bonds."In this case, where the written application set forth in paragraph (14) has been submitted, it shall be deemed that the approval set forth in Article 5-2, paragraph (5), item (iv) of the Act has been granted at the time of such submission.

１９振替地方債につき法第五条の二第五項第四号の承認を受けようとする者が振替国債につき同号の承認を受けている場合における第十四項の規定の適用については、同項中「特定振替機関が」とあるのは「振替地方債に係る特定振替機関が」と、「その他財務省令で定める書類」とあるのは「及び振替国債につき同項第四号の承認を受けていることを証する書類」と、「これを、振替国債にあつては当該振替国債に係る特定振替機関を経由して同条第一項第一号イに規定する税務署長に、振替地方債にあつては」とあるのは「これを」と、「同項第二号イ」とあるのは「同条第一項第二号イ」とする。この場合において、同項の申請書の提出があつたときは、その提出の時において同号の承認があつたものとみなす。

(19)With respect to the application of the provisions of paragraph (14) in the case where a person who intends to obtain obtain the approval set forth in Article 5-2, paragraph (5), item (iv) of the Act with regard to book-entry municipal bonds has already obtained the approval set forth in paragraph (5), item (iv) of said Article with regard to book-entry national bonds, in paragraph (14), the term "a specified book-entry transfer institution certifies" shall be deemed to be replaced with "the specified book-entry transfer institution pertaining to book-entry municipal bonds certifies"; the term "other matters specified by Ordinance of the Ministry of Finance" shall be deemed to be replaced with "and a document that certifies that the person has obtained the approval set forth in paragraph (5), item (iv) of said Article with regard to book-entry national bonds"; the term "submit such documents, in the case of book-entry national bonds, to the district director of the tax office prescribed in paragraph (1), item (i), (a) of said Article via the specified book-entry transfer institution pertaining to said book-entry national bonds, or in the case of book-entry municipal bonds, to" shall be deemed to be replaced with "submit such documents to"; the term "item (ii), (a) of said paragraph" shall be deemed to be replaced with "paragraph (1), item (ii), (a) of said Article."In this case, where the written application set forth in paragraph (14) has been submitted, it shall be deemed that the approval set forth in Article 5-2, paragraph (5), item (iv) of the Act has been granted at the time of such submission.

２０振替地方債につき法第五条の二第五項第四号の承認を受けようとする者が他の振替地方債につき同号の承認を受けている場合における第十四項の規定の適用については、同項中「その者が同項第七号に規定する外国口座管理機関である旨を特定振替機関が証する書類その他財務省令で定める書類」とあるのは「他の振替地方債につき同号の承認を受けていることを証する書類」と、「これを、振替国債にあつては当該振替国債に係る特定振替機関を経由して同条第一項第一号イに規定する税務署長に、振替地方債にあつては」とあるのは「これを」と、「同項第二号イ」とあるのは「同条第一項第二号イ」とする。この場合において、同項の申請書の提出があつたときは、その提出の時において同号の承認があつたものとみなす。

(20)With respect to the application of the provisions of paragraph (14) in the case where a person who intends to obtain the approval set forth in Article 5-2, paragraph (5), item (iv) of the Act with regard to book-entry municipal bonds has already obtained the approval set forth in paragraph (5), item (iv) of said Article with regard to other book-entry municipal bonds, in paragraph (14), the term "a document in which a specified book-entry transfer institution certifies that the person is a foreign account management institution prescribed in paragraph (5), item (vii) of said Article and any other document specified by Ordinance of the Ministry of Finance" shall be deemed to be replaced with "a document that certifies that the person has obtained the approval set forth in paragraph (5), item (iv) of said Article with regard to other book-entry municipal bonds"; the term "submit such documents, in the case of book-entry national bonds, to the district director of the tax office prescribed in paragraph (1), item (i), (a) of said Article via the specified book-entry transfer institution pertaining to said book-entry national bonds, or in the case of book-entry municipal bonds, to" shall be deemed to be replaced with "submit such documents to"; the term "item (ii), (a) of said paragraph" shall be deemed to be replaced with "paragraph (1), item (ii), (a) of said Article."In this case, where the written application set forth in paragraph (14) has been submitted, it shall be deemed that the approval set forth in Article 5-2, paragraph (5), item (iv) of the Act has been granted at the time of such submission.

２１法第五条の二第九項に規定する政令で定める書類は、次の各号に掲げる者の区分に応じ当該各号に定めるいずれかの書類（当該各号に掲げる者が適格外国証券投資信託の受託者である場合にあつては、当該各号に定めるいずれかの書類及び当該適格外国証券投資信託の目論見書又はこれに類する書類）とする。

(21)The document specified by Cabinet Order prescribed in Article 5-2, paragraph (9) of the Act shall be any of the documents specified respectively in the following items for the category of persons listed in the relevant items (in the case where the person listed in the relevant items is the trustee of a qualified foreign securities investment trust, any of the documents specified in the relevant items and the prospectus of said qualified foreign securities investment trust or any other document similar thereto):

２２非居住者又は外国法人が、振替地方債に係る確認に係る振替記載等に係る口座若しくは短期国債等に係る確認に係る振替記載等に係る口座において最初に利付振替国債の振替記載等を受ける場合又は利付振替国債に係る法第五条の二第十項の規定による同項に規定する申告書（以下この項、第二十四項及び第二十五項において「振替国債異動申告書」という。）の提出をする場合には、当該振替記載等又は提出については、振替地方債に係る確認に係る同条第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定による同条第九項の確認書類の提示又は短期国債等に係る確認に係る法第四十一条の十二第十二項の規定による同項の確認書類の提示（第二十六条の十八第五項の規定による同項の確認書類の提示を含む。）をもつて法第五条の二第九項の規定による同項の政令で定める書類の提示があつたものと、当該振替地方債に係る確認又は当該短期国債等に係る確認をもつて同項の規定による確認があつたものと、それぞれみなす。ただし、当該非居住者又は外国法人が提出をする振替国債非課税適用申告書又は振替国債異動申告書に記載された氏名又は名称及び住所が当該振替地方債に係る確認又は当該短期国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。

(22)Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system regarding interest-bearing book-entry national bonds, in the account pertaining to the entries or records under the book-entry transfer system for which confirmation for book-entry municipal bonds has been provided or in the account pertaining to the entries or records under the book-entry transfer system for which confirmation for short-term national bonds, etc. has been provided, or submits a written application prescribed in Article 5-2, paragraph (10) of the Act pursuant to the provisions of paragraph (10) of said Article with regard to interest-bearing book-entry national bonds (hereinafter referred to as a "written application for a change to the book-entry national bonds" in this paragraph, paragraph (24) and paragraph (25)), in terms of said entries and records under the book-entry transfer system or submission, the fact that the identification documents set forth Article 5-2, paragraph (9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of said Article; hereinafter the same shall apply in this paragraph) have been presented pursuant to the provisions of paragraph (9) of said Article with regard to confirmation for book-entry municipal bonds or that the identification documents set forth in Article 41-12, paragraph (12) of the Act have been presented pursuant to the provisions of paragraph (12) of said Article with regard to confirmation for short-term national bonds, etc. (including the cases where the identification documents set forth in Article 26-18, paragraph (5) have been presented pursuant to the provisions of paragraph (5) of said Article) shall be deemed to mean that the document specified by Cabinet Order set forth in Article 5-2, paragraph (9) of the Act has been presented pursuant to the provisions of paragraph (9) of said Article, and the fact that confirmation for said book-entry municipal bonds or confirmation for said short-term national bonds, etc. has been provided shall be deemed to mean that confirmation has been provided pursuant to the provisions of said paragraph, respectively; provided, however, that this shall not apply where the name and address entered in a written application for a tax exemption on book-entry national bonds or a written application for a change to the book-entry national bonds to be submitted by said nonresident or foreign corporation differ from the name and address of said nonresident or foreign corporation for which confirmation for said book-entry municipal bonds or confirmation for said short-term national bonds, etc. has been provided.

２３前項の規定は、非居住者又は外国法人が、他の振替地方債に係る確認に係る振替記載等に係る口座、利付振替国債に係る確認に係る振替記載等に係る口座若しくは短期国債等に係る確認に係る振替記載等に係る口座において最初に振替地方債の振替記載等を受ける場合又は振替地方債に係る法第五条の二第十一項の規定による同項に規定する申告書（第二十六項において「振替地方債異動申告書」という。）の提出をする場合について準用する。この場合において、前項中「振替地方債に係る確認に係る同条第九項」とあるのは「他の振替地方債に係る確認若しくは利付振替国債に係る確認に係る同条第九項」と、「振替地方債に係る確認又は」とあるのは「他の振替地方債に係る確認、当該利付振替国債に係る確認又は」と、「振替国債非課税適用申告書又は振替国債異動申告書」とあるのは「振替地方債非課税適用申告書又は振替地方債異動申告書」と読み替えるものとする。

(23)The provisions of the preceding paragraph shall apply mutatis mutandis where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system regarding book-entry municipal bonds in the account pertaining to the entries or records under the book-entry transfer system for which confirmation for other book-entry municipal bonds has been provided, the account pertaining to the entries or records under the book-entry transfer system for which confirmation for interest-bearing book-entry national bonds has been provided or the account pertaining to the entries or records under the book-entry transfer system for which confirmation for short-term national bonds, etc. has been provided, or submits a written application prescribed in Article 5-2, paragraph (11) of the Act pursuant to the provisions of paragraph (11) of said Article with regard to book-entry municipal bonds (such written application shall be referred to as a "written application for a change to the book-entry municipal bonds" in paragraph (26)).In this case, in the preceding paragraph, the term "pursuant to the provisions of paragraph (9) of said Article with regard to confirmation for said book-entry municipal bonds" shall be deemed to be replaced with "pursuant to the provisions of paragraph (9) of said Article with regard to confirmation for other book-entry municipal bonds or confirmation for interest-bearing book-entry national bonds"; the term "confirmation for said book-entry municipal bonds or" shall be deemed to be replaced with "confirmation for other book-entry municipal bonds, confirmation for said interest-bearing book-entry national bonds or"; the term "a written application for a tax exemption on book-entry national bonds or written application for a change to the book-entry national bonds" shall be deemed to be replaced with "a written application for a tax exemption on book-entry municipal bonds or written application for a change to the book-entry municipal bonds."

２４振替国債非課税適用申告書を提出した者（第三項の規定により振替国債非課税適用申告書を提出したものとみなされる者を含む。以下この項、次項及び第二十八項において同じ。）が特定振替機関等若しくは適格外国仲介業者から振替国債の振替記載等を受けたとき又は特定振替機関等若しくは適格外国仲介業者に対し振替国債異動申告書を提出したときは、当該特定振替機関等又は適格外国仲介業者は、その都度、当該振替国債非課税適用申告書を提出した者の各人別（当該振替国債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別）に、法第五条の二第十三項に規定する事項を振替帳簿に記載し、又は記録し、かつ、当該振替帳簿を財務省令で定めるところにより保存しなければならない。

(24)When a person who has submitted a written application for a tax exemption on book-entry national bonds (including one who shall be deemed to have submitted a written application for a tax exemption on book-entry national bonds pursuant to the provisions of paragraph (3); hereinafter the same shall apply in this paragraph, the following paragraph and paragraph (28)) has made entries or records under the book-entry transfer system regarding book-entry national bonds through a specified book-entry transfer institution, etc. or qualified foreign intermediary, or submitted a written application for a change to the book-entry national bonds to a specified book-entry transfer institution, etc. or qualified foreign intermediary, said specified book-entry transfer institution, etc. or qualified foreign intermediary shall, on each occasion, for each person who has submitted said written application for a tax exemption on book-entry national bonds (in the case where the person who has submitted said written application for a tax exemption on book-entry national bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted said written application for a tax exemption on book-entry national bonds and for each qualified foreign securities investment trust accepted thereby), enter or record in the books for book-entry transfer the matters prescribed in Article 5-2, paragraph (13) of the Act, and preserve said books for book-entry transfer pursuant to the provisions of Ordinance of the Ministry of Finance.

２５振替国債非課税適用申告書を提出した者が適格外国仲介業者から振替国債の振替記載等を受けたとき又は適格外国仲介業者に対し振替国債異動申告書を提出したときは、当該適格外国仲介業者は、当該振替国債非課税適用申告書を提出した者の各人別（当該振替国債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別）に、法第五条の二第十四項に規定する事項を当該振替国債に係る当該適格外国仲介業者の同項に規定する特定振替機関等に通知しなければならない。

(25)When a person who has submitted a written application for a tax exemption on book-entry national bonds has made entries or records under the book-entry transfer system regarding book-entry national bonds through a qualified foreign intermediary, or submitted a written application for a change to the book-entry national bonds to a qualified foreign intermediary, said qualified foreign intermediary shall, for each person who has submitted said written application for a tax exemption on book-entry national bonds (in the case where the person who has submitted said written application for a tax exemption on book-entry national bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted said written application for a tax exemption on book-entry national bonds and for each qualified foreign securities investment trust accepted thereby), notify the matters prescribed in Article 5-2, paragraph (14) of the Act to the specified book-entry transfer institution, etc. prescribed in said paragraph of said qualified foreign intermediary pertaining to said book-entry national bonds.

２６第二十四項の規定は振替地方債非課税適用申告書を提出した者（第五項の規定により振替地方債非課税適用申告書を提出したものとみなされる者を含む。以下この項及び第二十八項において同じ。）が特定振替機関等若しくは適格外国仲介業者から振替地方債の振替記載等を受けたとき又は特定振替機関等若しくは適格外国仲介業者に対し振替地方債異動申告書を提出したときについて、前項の規定は振替地方債非課税適用申告書を提出した者が適格外国仲介業者から振替地方債の振替記載等を受けたとき又は適格外国仲介業者に対し振替地方債異動申告書を提出したときについて、それぞれ準用する。この場合において、第二十四項中「当該振替国債非課税適用申告書」とあるのは「当該振替地方債非課税適用申告書」と、前項中「当該振替国債非課税適用申告書」とあるのは「当該振替地方債非課税適用申告書」と、「振替国債に」とあるのは「振替地方債に」と読み替えるものとする。

(26)The provisions of paragraph (24) shall apply mutatis mutandis where a person who has submitted a written application for a tax exemption on book-entry municipal bonds (including one who shall be deemed to have submitted a written application for a tax exemption on book-entry municipal bonds pursuant to the provisions of paragraph (5); hereinafter the same shall apply in this paragraph and paragraph (28)) has made entries or records under the book-entry transfer system regarding book-entry municipal bonds through a specified book-entry transfer institution, etc. or qualified foreign intermediary, or submitted a written application for a change to the book-entry municipal bonds to a specified book-entry transfer institution, etc. or qualified foreign intermediary; and the provisions of the preceding paragraph shall apply mutatis mutandis where a person who has submitted a written application for a tax exemption on book-entry municipal bonds has made entries or records under the book-entry transfer system regarding book-entry municipal bonds through a qualified foreign intermediary, or submitted a written application for a change to the book-entry municipal bonds to a qualified foreign intermediary.In this case, in paragraph (24), the term "said written application for a tax exemption on book-entry national bonds" shall be deemed to be replaced with "said written application for a tax exemption on book-entry municipal bonds"; in the preceding paragraph, the term "said written application for a tax exemption on book-entry national bonds" shall be deemed to be replaced with "said written application for a tax exemption on book-entry municipal bonds," and the term "pertaining to said book-entry national bonds" shall be deemed to be replaced with "pertaining to said book-entry municipal bonds."

２７法第五条の二第十四項に規定する政令で定める方法は、電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものとする。

(27)The means specified by Cabinet Order prescribed in Article 5-2, paragraph (14) of the Act shall be a means of using an electronic data processing system or another means of using information and communications technology that is specified by Ordinance of the Ministry of Finance.

２８特定振替機関等は、第二十五項（第二十六項において準用する場合を含む。）に規定する通知を受けた場合には、当該通知を受けた事項を、その通知を受けた都度、振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各人別（当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別）に、法第五条の二第十四項に規定する帳簿に記載し、又は記録し、かつ、当該帳簿を財務省令で定めるところにより保存しなければならない。

(28)Where a specified book-entry transfer institution, etc. has received the notice prescribed in paragraph (25) (including the cases where it is applied mutatis mutandis pursuant to paragraph (26)), it shall, on each occasion of receiving the notice, for each person who has submitted a written application for a tax exemption on book-entry national bonds or written application for a tax exemption on book-entry municipal bonds (in the case where the person who has submitted said written application for a tax exemption on book-entry national bonds or written application for a tax exemption on book-entry municipal bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted said written application for a tax exemption on book-entry national bonds or written application for a tax exemption on book-entry municipal bonds and for each qualified foreign securities investment trust accepted thereby), enter or record in the books prescribed in Article 5-2, paragraph (14) of the Act the matters mentioned in said notice, and preserve said books pursuant to the provisions of Ordinance of the Ministry of Finance.

２９法第五条の二第十五項第一号に規定する政令で定める国債は、次の各号に掲げる者の区分に応じ当該各号に定める振替国債とする。

(29)The national bonds specified by Cabinet Order prescribed in Article 5-2, paragraph (15), item (i) of the Act shall be the book-entry national bonds specified respectively in the following items for the category of persons listed in the relevant items:

３０法第五条の二第十五項第三号に規定する政令で定める方法は、電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものとする。

(30)The means specified by Cabinet Order prescribed in Article 5-2, paragraph (15), item (iii) of the Act shall be a means of using an electronic data processing system or another means of using information and communications technology that is specified by Ordinance of the Ministry of Finance.

３１非居住者又は外国法人の振替国債の振替記載等に係る特定振替機関等は、その受けた法第五条の二第十五項第三号の規定による通知が書面による方法で行われた場合には、財務省令で定めるところにより、当該書面を保存しなければならない。

(31)A specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding the book-entry national bonds held by a nonresident or foreign corporation shall, where it has received the notice pursuant to the provisions of Article 5-2, paragraph (15), item (iii) of the Act by means of a document, preserve said document pursuant to the provisions of Ordinance of the Ministry of Finance.

３２前項の特定振替機関等は、その受けた法第五条の二第十五項第三号の規定による通知が第三十項に規定する方法で行われた場合には、財務省令で定めるところにより、当該通知がされた事項を同項に規定する電子情報処理組織に係る入出力装置（財務省令で定めるものに限る。）を用いて出力することにより作成した書面又はマイクロフィルムにより保存しなければならない。

(32)The specified book-entry transfer institution, etc. set forth in the preceding paragraph shall, where it has received the notice pursuant to the provisions of Article 5-2, paragraph (15), item (iii) of the Act by the means prescribed in paragraph (30), preserve the document or microfilm produced by outputting the matters contained in said notice using the input-output devices of an electronic data processing system prescribed in said paragraph (limited to those specified by Ordinance of the Ministry of Finance), pursuant to the provisions of Ordinance of the Ministry of Finance.

３３法第五条の二第十六項第一号に規定する政令で定める地方債は、次の各号に掲げる者の区分に応じ当該各号に定める振替地方債とする。

(33)The national bonds specified by Cabinet Order prescribed in Article 5-2, paragraph (16), item (i) of the Act shall be the book-entry national bonds specified respectively in the following items for the category of persons listed in the relevant items:

３４法第五条の二第十六項第三号に規定する政令で定める方法は、電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものとする。

(34)The means specified by Cabinet Order prescribed in Article 5-2, paragraph (16), item (iii) of the Act shall be a means of using an electronic data processing system or another means of using information and communications technology that is specified by Ordinance of the Ministry of Finance.

３５第三十一項の規定は、その受けた法第五条の二第十六項第三号の規定による通知が書面による方法で行われた場合について準用する。

(35)The provisions of paragraph (31) shall apply mutatis mutandis where said specified book-entry transfer institution, etc. has received the notice pursuant to Article 5-2, paragraph (16), item (iii) of the Act by means of a document.

３６前項において準用する第三十一項の特定振替機関等は、その受けた法第五条の二第十六項第三号の規定による通知が第三十四項に規定する方法で行われた場合には、財務省令で定めるところにより、当該通知がされた事項を同項に規定する電子情報処理組織に係る入出力装置（財務省令で定めるものに限る。）を用いて出力することにより作成した書面又はマイクロフィルムにより保存しなければならない。

(36)The specified book-entry transfer institution, etc. set forth in paragraph (31) as applied mutatis mutandis pursuant to the preceding paragraph shall, where it has received the notice pursuant to the provisions of Article 5-2, paragraph (16), item (iii) of the Act by the means prescribed in paragraph (34), preserve the document or microfilm produced by outputting the matters contained in said notice using the input-output devices of an electronic data processing system prescribed in said paragraph (limited to those specified by Ordinance of the Ministry of Finance), pursuant to the provisions of Ordinance of the Ministry of Finance.

第三条の二法第六条第一項に規定する政令で定める債券は、次に掲げる債券とする。

Article 3-2(1)The bonds specified by Cabinet Order, prescribed in Article 6, paragraph (1) of the Act, shall be the bonds listed in the following items:

２法第六条第一項に規定する政令で定める金額は、次に掲げる金額とする。

(2)The amount specified by Cabinet Order, prescribed in Article 6, paragraph (1) of the Act, shall be an amount listed as follows:

３法第六条第二項に規定する政令で定める金額は、次に掲げる金額とする。

(3)The amount specified by Cabinet Order, prescribed in Article 6, paragraph (2) of the Act, shall be an amount listed as follows:

４法第六条第二項の規定により徴収して納付すべき外国法人が発行した一般民間国外債の利子に係る所得税の納税地は、当該外国法人の国内にある主たる事務所の所在地とする。

(4)The place for paying income tax on the interest from general foreign private bonds issued by a foreign corporation that is to be collected and paid pursuant to the provisions of Article 6, paragraph (2) of the Act shall be at the location of the principal office of said foreign corporation in Japan.

５法第六条第四項に規定する政令で定める外国法人は、次に掲げる外国法人とする。

(5)The foreign corporation specified by Cabinet Order, prescribed in Article 6, paragraph (4) of the Act, shall be a foreign corporation listed as follows:

６第二十五条の十九第二項の規定は、一般民間国外債を発行する外国法人（次項から第九項までにおいて「国外債発行外国法人」という。）が前項第二号に掲げる外国法人に該当するかどうかの判定について準用する。この場合において、同条第二項第一号中「各事業年度」とあるのは「国外債発行事業年度（第三条の二第五項第二号に規定する国外債発行事業年度をいう。以下この項において同じ。）」と、同項第二号中「各事業年度」とあるのは「国外債発行事業年度」と読み替えるものとする。

(6)The provisions of Article 25-19, paragraph (2) shall apply mutatis mutandis to the determination as to whether or not a foreign corporation that issues general foreign private bonds (referred to as a "foreign corporation that issues foreign private bonds" in the following paragraph to paragraph (9)) falls under the category of a foreign corporation listed in item (ii) of the preceding paragraph.In this case, the term "each business year" in paragraph (2), item (i) of said Article shall be deemed to be replaced with "the business year in which the foreign private bonds were issued (meaning the business year in which the foreign private bonds were issued as prescribed in Article 3-2, paragraph (5), item (ii); hereinafter the same shall apply in this paragraph)," and the term "each business year" in item (ii) of said paragraph shall be deemed to be replaced with "the business year in which the foreign private bonds were issued."

７国外債発行外国法人が次に掲げる要件のすべてに該当する場合には、第五項各号に掲げる外国法人に含まれないものとする。

(7)Where a foreign corporation that issues foreign private bonds meets all of the following requirements, it shall not be included in the category of foreign corporations listed in the items of paragraph (5):

８国外債発行外国法人と当該国外債発行外国法人に係る関連者との間の取引が、当該国外債発行外国法人に係る関連者以外の者（以下この項において「非関連者」という。）を介在させて間接的に行われている場合には、当該非関連者を介在させることについて相当の理由があると認められる場合を除き、当該国外債発行外国法人と当該非関連者との間の取引は、当該国外債発行外国法人と当該関連者との間において直接行われたものとみなして、前項第三号イの規定を適用する。

(8)Where transactions between a foreign corporation that issues foreign private bonds and said foreign corporation's affiliated person are conducted indirectly via a person other than said foreign corporation's affiliated person (hereinafter referred to as a "non-affiliated person" in this paragraph), transactions between said foreign corporation that issues foreign private bonds and said non-affiliated person shall be deemed to have been conducted directly between said foreign corporation that issues foreign private bonds and said affiliated person, and the provisions of item (iii), (a) of the preceding paragraph shall apply, except in the case where there are reasonable grounds for having said non-affiliated person intervene in such transactions.

９第七項第三号イ及び前項に規定する関連者とは、次に掲げる者をいう。

(9)The affiliated person prescribed in paragraph (7), item (iii), (a) and the preceding paragraph shall be a person listed as follows:

１０前項第一号の場合において、一方の法人が他方の法人の発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式等を直接又は間接に保有するかどうかの判定は、当該一方の法人の当該他方の法人に係る直接保有の株式等の保有割合（当該一方の法人の有する当該他方の法人の株式等の数又は金額が当該他方の法人の発行済株式等の総数又は総額のうちに占める割合をいう。）と当該一方の法人の当該他方の法人に係る間接保有の株式等の保有割合とを合計した割合により行うものとする。

(10)In the case referred to in item (i) of the preceding paragraph, whether or not one of the corporations directly or indirectly holds over 50 percent of the total number or the total amount of the second corporation's issued shares, etc. shall be determined according to the ratio obtained by adding the ownership ratio for the shares, etc. in said second corporation that are held directly by the first corporation (meaning the ratio of the number or the amount of said second corporation's shares or capital contributions that are held by the first corporation out of the total issued shares, etc. of the second corporation) and the ownership ratio for the shares, etc. in the second corporation that are held indirectly by the first corporation.

１１前項に規定する間接保有の株式等の保有割合とは、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。

(11)The ownership ratio for the shares, etc. that are held indirectly that is prescribed in the preceding paragraph shall be a ratio specified in the following items for the category of cases listed in the respective items (where this falls under both of the following cases, the sum of the ratios specified as follows):

１２法第六条第四項に規定する政令で定める支払の取扱者は、国内における第二条の二第二項に規定する者及び国外において法第六条第一項に規定する民間国外債（第三十三項において「民間国外債」という。）の利子の受領の媒介、取次ぎ又は代理（第二十一項及び第三十五項において「媒介等」という。）をその業務として、又はその業務に関連して行う者とする。

(12)The person in charge of handling payment as specified by Cabinet Order prescribed in Article 6, paragraph (4) of the Act shall be the person prescribed in Article 2-2, paragraph (2) who is in Japan, and the person who provides, outside Japan, intermediary, brokerage or agent services (referred to as the "intermediary services, etc." in paragraph (21) and paragraph (35)) for the receipt of interest from foreign private bonds prescribed in Article 6, paragraph (1) of the Act (referred to as "foreign private bonds" in paragraph (33)) as the person's own operations or in relation to such operations.

１３法第六条第四項の規定による非課税適用申告書（次項から第十七項までにおいて「非課税適用申告書」という。）の提出は、一般民間国外債の利子の支払を受ける都度、その利子の支払をする者（当該利子の支払が同条第四項に規定する支払の取扱者（以下この条において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由して同項に規定する税務署長に対してしなければならない。

(13)A written application for a tax exemption pursuant to the provisions of Article 6, paragraph (4) of the Act (referred to as a "written application for a tax exemption" in the following paragraph to paragraph (17)) shall be submitted, on each occasion of receiving payment of interest from general foreign private bonds, to the district director of the tax office prescribed in Article 6, paragraph (4) of the Act, via the person who pays the interest (in the case where said interest is paid via a person in charge of handling payment as prescribed in paragraph (4) of said Article (hereinafter referred to as a "person in charge of handling payment" in this Article), submission shall be made via said person in charge of handling payment and the person who pays the interest).

１４非課税適用申告書の提出をする者は、その提出をしようとする際、その者が非居住者又は外国法人に該当することを証する書類（その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この項、次項及び第十九項において「住所等」という。）の記載がされているものに限る。同項において同じ。）を、当該非課税適用申告書に係る利子の支払をする者（当該利子の支払が支払の取扱者を通じて行われる場合には、当該支払の取扱者。以下この項及び次項において同じ。）に提示しなければならないものとし、当該利子の支払をする者は、当該非課税適用申告書に記載された氏名又は名称及び国外にある住所等を当該書類により確認しなければならないものとする。

(14)A person who submits a written application for a tax exemption shall, upon submitting it, present a document that certifies that the person falls under the category of nonresidents or foreign corporations (limited to such document that contains the name and domicile or residence or the location of the person's head office or principal office (hereinafter referred to as "domicile, etc." in this paragraph, the following paragraph and paragraph (19)), each of which is located outside Japan; the same shall apply in said paragraph), to a person who pays interest based on said written application for a tax exemption (in the case where said interest is paid via a person in charge of handling payment, the document shall be presented to said person in charge of handling payment; hereinafter the same shall apply in this paragraph and the following paragraph), and said person who pays interest shall confirm, by the document presented thereto, the name and domicile, etc. outside Japan as entered in said written application for a tax exemption.

１５一般民間国外債の利子の支払をする者は、その提出を受けた当該一般民間国外債の利子に係る非課税適用申告書に記載された氏名又は名称及び国外にある住所等を前項に規定する書類により確認したときは、当該非課税適用申告書にその旨並びに当該利子の支払をする者の氏名又は名称及び住所等を記載しなければならない。

(15)A person who pays interest from general foreign private bonds shall, when he/she has confirmed, by the document prescribed in the preceding paragraph, the name and domicile etc. outside Japan as entered in the written application for a tax exemption on the interest from said general foreign private bonds which has been submitted thereto, enter in said written application for a tax exemption to that effect that such confirmation has been provided as well as the name and domicile, etc. of said person who pays interest.

１６一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用申告書を受理したときは、その受理した日の属する月の翌月末日までに、当該非課税適用申告書を法第六条第四項に規定する税務署長に提出しなければならない。

(16)A person who pays interest from general foreign private bonds shall, when he/she has received a written application for a tax exemption on the interest from said general foreign private bonds, submit said written application for a tax exemption to the district director of the tax office prescribed in Article 6, paragraph (4) of the Act no later than the final day of the month that includes the day on which the person has received the written application.

１７一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用申告書を受理したときは、財務省令で定めるところにより、当該非課税適用申告書の写し（これに準ずるものを含む。）を作成し、これを保存しなければならない。

(17)A person who pays interest from general foreign private bonds shall, when he/she has received a written application for a tax exemption on the interest from said general foreign private bonds, prepare and preserve a copy of said written application for a tax exemption (including its equivalent), pursuant to the provisions of Ordinance of the Ministry of Finance.

１８法第六条第四項及び第十項に規定する政令で定める利子は、次に掲げる利子とする。

(18)The interest specified by Cabinet Order prescribed in Article 6, paragraph (4) and paragraph (10) of the Act shall be the interest listed as follows:

１９法第六条第七項に規定する特定民間国外債（以下第二十九項までにおいて「特定民間国外債」という。）の利子につき同条第七項の規定の適用を受けようとする非居住者又は外国法人は、当該特定民間国外債につき支払の取扱者に保管の委託をする際、財務省令で定めるところにより、当該支払の取扱者に、その者の氏名又は名称及び国外にある住所等の告知をし、当該告知をした事項につき、その者が非居住者又は外国法人に該当することを証する書類を提示することその他これに準ずる方法により確認を受けなければならない。

(19)A nonresident or foreign corporation who seeks the application of Article 6, paragraph (7) of the Act with respect to interest from specified foreign private bonds prescribed in paragraph (7) of said Article (hereinafter referred to as "specified foreign private bonds" through to paragraph (29)) shall, upon entrusting a person in charge of handling payment with custody of said specified foreign private bonds, pursuant to the provisions of Ordinance of the Ministry of Finance, notify said person in charge of handling payment of his/her or its name and domicile, etc. outside Japan, and obtain confirmation with regard to the matters contained in the notification, by presenting a document that certifies that he/she or it falls under the category of nonresidents or foreign corporations or by any other method equivalent thereto.

２０特定民間国外債の利子につき法第六条第七項の規定の適用を受けようとする非居住者又は外国法人は、当該特定民間国外債につき支払の取扱者に保管の委託をする場合において、既に他の特定民間国外債につき当該支払の取扱者に保管の委託をする際前項の規定による確認を受けているとき、その他これに準ずる場合として財務省令で定める場合に該当するときは、同項の規定にかかわらず、当該特定民間国外債の保管の委託をする際、同項の規定による告知をすることを要しない。

(20)Where a nonresident or foreign corporation who seeks the application of Article 6, paragraph (7) of the Act with respect to interest from specified foreign private bonds entrusts a person in charge of handling payment with custody of said specified foreign private bonds, if he/she or it has already obtained confirmation pursuant to the provisions of the preceding paragraph when entrusting said person in charge of handling payment with custody of other specified foreign private bonds or the case falls under any of those specified by Ordinance of the Ministry of Finance as equivalent thereto, notwithstanding the provisions of said paragraph, the nonresident or foreign corporation shall not be required to give a notification pursuant to the provisions of said paragraph when entrusting custody of said specified foreign private bonds.

２１法第六条第七項に規定する保管支払取扱者（以下第二十六項までにおいて「保管支払取扱者」という。）は、その保管の委託を受けている特定民間国外債の利子の受領の媒介等に基づきその利子の交付を受ける都度、その交付を受けるべき日の前日までに、その交付を受ける利子に係る同条第七項に規定する利子受領者情報（以下第二十七項までにおいて「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）同条第七項の規定による通知（以下第二十三項までにおいて「通知」という。）をしなければならない。この場合において、最初に当該特定民間国外債の利子の交付を受ける日が、当該特定民間国外債の発行をした日以後四十日を経過する日後であるときは、その交付を受ける利子に係る利子受領者情報の通知は、同日以後にしなければならない。

(21)The person in charge of handling custody and payment prescribed in Article 6, paragraph (7) of the Act (hereinafter referred to as the "person in charge of handling custody and payment" through to paragraph (26)) shall, on each occasion of receiving the delivery of interest from specified foreign private bonds, of which the person is entrusted with custody, in the course of the intermediary services, etc. for the receipt of such interest, no later than the day preceding the day on which the person is to receive the delivery, give notice pursuant to the provisions of paragraph (7) of said Article (hereinafter referred to as "notice" through to paragraph (23)) to provide the interest recipient information prescribed in paragraph (7) of said Article (hereinafter referred to as "interest recipient information" through to paragraph (27)) for the interest to be delivered thereto to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment).In this case, if the person in charge of handling custody and payment receives the delivery of interest from said specified foreign private bonds, for the first time, on or after the day on which 40 days have elapsed since the day on which said specified foreign private bonds were issued, the notice of the interest recipient information for the interest to be delivered thereto shall be given on or after said day on which the 40-day period has expired.

２２保管支払取扱者は、その保管の委託を受けている特定民間国外債につきその利子の支払をする者に対し通知をした利子受領者情報（法第六条第七項第一号に掲げる場合に該当する旨の通知に係るものに限る。以下この項において同じ。）に係る利子の交付を受けた日後に当該特定民間国外債の利子の交付を受ける場合において、その交付を受ける利子（法第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者がすべて非居住者又は外国法人であることの確認をしたときは、その交付を受ける利子に係る利子受領者情報の通知を省略することができる。

(22)Where a person in charge of handling custody and payment receives the delivery of interest from specified foreign private bonds, of which the person is entrusted with custody, on or after the day on which the person has received the delivery of interest pertaining to the interest recipient information of which said person gave notice to the person who pays interest from said specified foreign private bonds (limited to such information provided in the notice stating to the effect that Article 6, paragraph (7), item (i) of the Act shall apply; hereinafter the same shall apply in this paragraph), if the person in charge of handling custody and payment has confirmed that all persons who are to receive payment of the interest (excluding interest subject to the provisions of Article 3-3, paragraph (3) or paragraph (6) of the Act; hereinafter the same shall apply in this paragraph) to be delivered thereto fall under the category of nonresidents or foreign corporations, said person in charge of handling custody and payment may omit giving notice of the interest recipient information for the interest to be delivered thereto.

２３前項の規定は、同項の保管支払取扱者が財務省令で定めるところによりあらかじめ同項の利子の支払をする者から同項の規定による通知の省略をすることについて承認を得ている場合に限り、適用する。この場合において、当該特定民間国外債の利子の交付を受ける日の前日までにその交付を受ける利子に係る利子受領者情報の通知が当該保管支払取扱者からなかつたときは、同日において当該保管支払取扱者から当該利子の支払をする者に対して法第六条第七項第一号に掲げる場合に該当する旨の利子受領者情報の通知があつたものとみなす。

(23)The provisions of the preceding paragraph shall apply only where the person in charge of handling custody and payment set forth in said paragraph has obtained approval in advance, pursuant to the provisions of Ordinance of the Ministry of Finance, from the person who pays interest set forth in said paragraph with regard to the omission of notice prescribed in said paragraph.In this case, if said person in charge of handling custody and payment has not given, by the day preceding the day on which the person is to receive the delivery of interest from the relevant specified foreign private bonds, notice of the interest recipient information for the interest to be delivered thereto, notice of the interest recipient information shall be deemed to have been given, as of said day, by said person in charge of handling custody and payment to the person who pays interest, stating to the effect that Article 6, paragraph (7), item (i) of the Act shall apply.

２４保管支払取扱者は、その保管の委託を受けている特定民間国外債と同一銘柄の他の特定民間国外債につき保管の再委託を受けている場合において、当該他の特定民間国外債の利子に係る利子受領者情報につき法第六条第七項に規定する経由のための通知を受けたときは、財務省令で定めるところにより、その保管の委託を受けている特定民間国外債の利子に係る利子受領者情報に当該経由のための通知を受けた利子受領者情報を合わせて、その利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をすることができる。この場合において、当該通知は、同項の規定による利子受領者情報の通知とみなす。

(24)Where a person in charge of handling custody and payment is entrusted by subcontract with custody of other specified foreign private bonds with the same issue as that of the specified foreign private bonds of which the person is directly entrusted with custody, when the person has received notice, as the relay point via which the notice shall be given pursuant to the provisions of Article 6, paragraph (7) of the Act, with regard to the interest recipient information for the interest from said other specified foreign private bonds, the person may, pursuant to the provisions of Ordinance of the Ministry of Finance, give notice to provide the interest recipient information for the specified foreign private bonds of which the person is directly entrusted with custody together with the interest recipient information of which the person has received notice as such relay point, to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment).In this case, said notice shall be deemed to be notice of the interest recipient information given pursuant to the provisions of paragraph (7) of said Article.

２５特定民間国外債の保管の再委託を受けている支払の取扱者（当該特定民間国外債と同一銘柄の他の特定民間国外債に係る保管支払取扱者に該当する者を除く。以下この項及び次項において「再委託に係る支払取扱者」という。）は、二以上の当該特定民間国外債の利子に係る利子受領者情報につき法第六条第七項に規定する経由のための通知を受けたときは、財務省令で定めるところにより、当該経由のための通知を受けた二以上の利子受領者情報を合わせて、その利子の支払をする者に対し（その利子の交付が、当該再委託に係る支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をすることができる。この場合において、当該通知は、同項の規定による利子受領者情報の通知とみなす。

(25)When a person who is entrusted by subcontract with custody of specified foreign private bonds (excluding such person who is deemed to be a person in charge of handling custody and payment who is entrusted with custody of other specified foreign private bonds with the same issue as that of said specified foreign private bonds; hereinafter referred to as a "person in charge of handling payment based on entrustment by subcontract" in this paragraph and the following paragraph) has received notice, as the relay point via which the notice shall be given pursuant to the provisions of Article 6, paragraph (7) of the Act, with regard to two or more pieces of interest recipient information for the interest from said specified foreign private bonds, the person may, pursuant to the provisions of Ordinance of the Ministry of Finance, give notice to provide these pieces of interest recipient information of which the person has received notice as such relay point together, to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment).In this case, said notice shall be deemed to be notice of the interest recipient information given pursuant to the provisions of paragraph (7) of said Article.

２６第二十二項及び第二十三項の規定は、次に掲げる場合について準用する。

(26)The provisions of paragraph (22) and paragraph (23) shall apply mutatis mutandis in the following cases:

２７特定民間国外債の利子の支払をする者は、その利子の支払を行う際、第二十一項、第二十四項又は第二十五項の規定により通知を受けた利子受領者情報（第二十三項（前項において準用する場合を含む。）の規定により通知があつたものとみなされる利子受領者情報を含む。）に基づいて法第六条第七項に規定する利子受領者確認書（次項において「利子受領者確認書」という。）を作成しなければならない。

(27)A person who pays interest from specified foreign private bonds shall, when paying such interest, prepare a document identifying the interest recipient prescribed in Article 6, paragraph (7) of the Act (hereinafter referred to as an "document identifying the interest recipient" in the following paragraph) based on the interest recipient information provided in the notice given thereto pursuant to the provisions of paragraph (21), paragraph (24) or paragraph (25) (including the interest recipient information of which notice shall be deemed to have been given pursuant to the provisions of paragraph (23) (including the cases where it is applied mutatis mutandis pursuant to the preceding paragraph)).

２８特定民間国外債の利子の支払をする者は、前項の規定により作成した利子受領者確認書を、当該利子受領者確認書に係る利子の支払をした日の属する月の翌月末日までに法第六条第七項に規定する税務署長に提出しなければならない。

(28)A person who pays interest from specified foreign private bonds shall submit a document identifying the interest recipient prepared pursuant to the provisions of the preceding paragraph to the district director the tax office prescribed in Article 6, paragraph (7) of the Act no later than the final day of the month following the month that includes the day on which the interest related to said document identifying the interest recipient has been paid.

２９特定民間国外債の利子の支払をする者は、第二十七項に規定する通知を受けた利子受領者情報を帳簿に記載し、当該帳簿を、財務省令で定めるところにより保存しなければならない。

(29)A person who pays interest from specified foreign private bonds shall enter in the books the interest recipient information provided in the notice given thereto pursuant to the provisions of paragraph (27), and preserve said books pursuant to the provisions of Ordinance of the Ministry of Finance.

３０法第六条第八項に規定する政令で定める金融機関又は金融商品取引業者は、次に掲げる者とする。

(30)The financial institution or financial instruments business operator specified by Cabinet Order prescribed in Article 6, paragraph (8) of the Act shall be any of the following:

３１第十三項から第十七項まで及び第十九項から第二十九項までの規定は、法第六条第八項に規定する国内金融機関等につき同項において準用する同条第四項本文、第六項及び第七項の規定の適用がある場合について準用する。この場合において、第十四項中「氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この項、次項及び第十九項において「住所等」という。）」とあり、及び「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第十五項及び第十九項中「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第二十二項中「非居住者又は外国法人」とあるのは「非居住者若しくは外国法人又は法第六条第八項に規定する国内金融機関等」と読み替えるものとする。

(31)The provisions of paragraphs (13) to (17), and paragraphs (19) to (29) shall apply mutatis mutandis where a domestic financial institution, etc. prescribed in Article 6, paragraph (8) of the Act is be subject to the provisions of the main clause of paragraph (4) of said Article as well as paragraph (6) and paragraph (7) of said Article, all of which shall apply mutatis mutandis pursuant Article 6, paragraph (8) of the Act.In this case, in paragraph (14), the term "the name and domicile or residence or the location of the person's head office or principal office (hereinafter referred to as "domicile, etc." in this paragraph, the following paragraph and paragraph (19)), each of which is located outside Japan" and the term "name and domicile, etc. outside Japan" shall be deemed to be replaced with "name and the location of the person's head office or principal office"; in paragraph (15) and paragraph (19), the term "name and domicile, etc. outside Japan" shall be deemed to be replaced with "name and the location of the person's head office or principal office"; and in paragraph (22), the term "nonresident or foreign corporation" shall be deemed to be replaced with "nonresident or foreign corporation, or domestic financial institution, etc. prescribed in Article 6, paragraph (8) of the Act."

３２法第六条第十一項に規定する政令で定める国は、スイスとする。

(32)The state designated by Cabinet Order prescribed in Article 6, paragraph (11) of the Act shall be Switzerland.

３３法第六条第十一項に規定する政令で定める要件は、次に掲げる要件とする。

(33)The requirements specified by Cabinet Order prescribed in Article 6, paragraph (11) of the Act shall be the requirements listed as follows:

３４その年において一般民間国外債の利子（法第三条の三第一項の規定の適用があるものを除く。）に係る利子所得を有する居住者が所得税法施行令第二百六十七条第二項に規定する確定申告書を提出する場合における同項の規定の適用については、同項中「明細書」とあるのは、「明細書その他財務省令で定める書類」とする。

(34)With respect to the application of the provisions of Article 267, paragraph (2) of the Order for Enforcement of the Income Tax Act in the case where a resident who has, in a given year, interest income from interest (excluding interest subject to the provisions of Article 3-3, paragraph (1) of the Act) on general foreign private bonds, submits a final return form prescribed in Article 267, paragraph (2) of said Act, the term "written statement" in paragraph (2) of said Article shall be deemed to be replaced with "written statement or any other document specified by Ordinance of the Ministry of Finance."

３５一般民間国外債の利子の支払をする者は、国内における支払の取扱者に対し、当該支払の取扱者が当該一般民間国外債の利子の受領の媒介等に基づき交付をする当該利子のうち法第三条の三第三項又は第六項の規定の適用があるものの金額を通知することを求めることができる。

(35)A person who pays interest from specified foreign private bonds may request a person in charge of handling payment in Japan to give notice thereto of the part of the amount of interest from the relevant foreign private bonds delivered by said person in charge of handling payment in the course of intermediary services, etc. for the receipt of such interest, which is subject to the provisions of Article 3-3, paragraph (3) or paragraph (6) of the Act.

３６第十二項から前項までの規定は、法第六条第十三項に規定する外貨債の利子につき同項において準用する同条第一項から第十二項までの規定の適用がある場合について準用する。

(36)The provisions of paragraph (12) to the preceding paragraph shall apply mutatis mutandis where the provisions of Article 6, paragraphs (1) to (12) of the Act as applied mutatis mutandis pursuant to paragraph (13) of said Article shall apply with respect to interest from foreign currency denominated bonds prescribed in said paragraph.

第二十五条の十九法第四十条の四第一項に規定する政令で定める外国関係会社は、次に掲げるものとする。

Article 25-19(1)The affiliated foreign company specified by Cabinet Order prescribed in Article 40-4, paragraph (1) of the Act shall be any of the following:

２外国関係会社が前項第二号の外国関係会社に該当するかどうかの判定については、次に定めるところによる。

(2)Whether or not an affiliated foreign company falls under the category of an affiliated foreign company set forth in item (ii) of the preceding paragraph shall be determined as specified as follows:

３法第四十条の四第二項第一号に規定する居住者又は内国法人と政令で定める特殊の関係のある非居住者は、非居住者で、次に掲げるものとする。

(3)A nonresident who has a special relationship specified by Cabinet Order to a resident or domestic corporation prescribed in Article 40-4, paragraph (2), item (i) of the Act shall be a nonresident listed as follows:

第二十五条の二十法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第四項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第三十九条の十五第一項第一号に掲げる金額及び同項第二号に掲げる金額の合計額から当該所得の金額に係る同項第三号に掲げる金額を控除した残額（当該所得の金額に係る同項第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る同項第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る同項第三号に掲げる金額との合計額を控除した残額）とする。

Article 25-20(1)The amount of undistributed income calculated in accordance with the standards specified by Cabinet Order prescribed in Article 40-4, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting the amount listed in Article 39-15, paragraph (1), item (iii) for the income of a specified foreign subsidiary, etc. prescribed in Article 40-4, paragraph (1) of the Act (hereinafter referred to as a "specified foreign subsidiary, etc." in this Article and paragraphs (1) to (4) of the following Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in Article 39-15, paragraph (1), item (i) and the amount listed in item (ii) of said paragraph for said income (where the amount listed in item (i) of said paragraph for said income is a loss, said amount of undistributed income shall be the remaining amount after deducting the sum of said amount of loss and the amount listed in item (iii) of said paragraph for said income from the amount listed in item (ii) of said paragraph for said income).

２法第四十条の四第一項各号に掲げる居住者は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税（本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税（これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。）及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税（利子税を除く。）に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。）に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第三十九条の十五第二項第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る同項第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る同項第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る同項第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額とすることができる。

(2)Notwithstanding the provisions of the preceding paragraph, a resident listed in the items of Article 40-4, paragraph (1) of the Act may deem that the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning corporate income taxes in the state of the head office of a specified foreign subsidiary, etc. (meaning taxes to be imposed based on the amount of the company's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141, paragraph (2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities of such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2, item (xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to said incidental taxes; hereinafter the same shall apply in this Section) (where there are two or more laws and regulations concerning said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), with regard to the income of said specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year (where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act are applied to a transaction between said specified foreign subsidiary, etc. and a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act that relates to said specified foreign subsidiary, etc., the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in those provisions), and the sum of the amounts listed in Article 39-15, paragraph (2), items (i) to (xiii) for said calculated amount of income and then deducting therefrom the sum of the amounts listed in items (xiv) to (xvi) of said paragraph for said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, said amount shall be the remaining amount after deducting the sum of said amount of loss and the amounts listed in items (xiv) to (xvi) of said paragraph for said calculated amount from the sum of the amounts listed in items (i) to (xiii) of said paragraph for said calculated amount) shall be the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 40-4, paragraph (2), item (ii) of the Act.

３法第四十条の四第一項各号に掲げる居住者に係る特定外国子会社等の各事業年度につき控除対象配当等の額（次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。）がある場合には、同条第二項第二号に規定する政令で定める基準により計算した金額は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の額を控除した残額とする。

(3)Where there is any amount of a deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of a specified foreign subsidiary, etc. related to a resident listed in the items of Article 40-4, paragraph (1) of the Act, the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 40-4, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting said amount of a deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph:

４前項及びこの項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

(4)In the preceding paragraph and this paragraph, the meanings of the terms listed respectively in the following items shall be as specified respectively in the relevant items:

５法第四十条の四第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第六十六条の六第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。

(5)The amount obtained as a result of an adjustment for the amount of loss prescribed in Article 40-4, paragraph (2), item (ii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3) with regard to the income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before April 1, 1978 and a business year during which the company did not fall under the category of a specified foreign subsidiary, etc. (including a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) or Article 68-90, paragraph (1) of the Act)) (such loss shall exclude the amount deducted in the business years preceding said relevant business year pursuant to the provisions of this paragraph) (where said sum of the loss exceeds the amount of adjusted income for the relevant business year, said amount of adjusted income).

６前項に規定する欠損金額とは、特定外国子会社等の各事業年度の決算に基づく所得の金額について第一項若しくは第二項又は第三項の規定を適用した場合において計算される欠損の金額をいう。

(6)The loss prescribed in the preceding paragraph shall be the loss calculated where the provisions of paragraph (1), paragraph (2) or paragraph (3) are applied to the amount of income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year.

７第一項の規定により特定外国子会社等の各事業年度の決算に基づく所得の金額に係る第三十九条の十五第一項第一号に掲げる金額の計算をする場合において、同号の規定によりその例に準ずるものとされる法人税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、確定申告書に、当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、税務署長は、確定申告書の提出がなかつた場合又は当該損金算入に関する明細書の添付がない確定申告書の提出があつた場合において、その提出又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該明細書の提出があつた場合に限り、この項本文の規定を適用することができる。

(7)When calculating the amount listed in Article 39-15, paragraph (1), item (i) with regard to the income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year pursuant to the provisions of paragraph (1), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Articles 42 to 53 of the Corporation Tax Act and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Articles 65-7 to 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7, paragraph (1) of the Act), Article 67-12, paragraph (2) and Article 67-13, paragraph (2) of the Act, whose provisions are to apply under the provisions of said item, said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of said amount in deductible expenses are attached to a final return form; provided, however, that when a final return form has not been submitted or a final return form has been submitted without detailed statements concerning the inclusion of said amount in deductible expenses, the district director shall, when he/she finds that there was any compelling reason therefor, apply the provisions of the main clause of this paragraph, only when said detailed statements have been submitted.

８その特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けた居住者がその適用を受けた年分の翌年分以後の各年分において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第二項の規定の適用を受けようとする場合又はその特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき同項の規定の適用を受けた居住者がその適用を受けた年分の翌年分以後の各年分において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けようとする場合には、あらかじめ納税地の所轄税務署長の承認を受けなければならない。

(8)Where a resident, who was subject to the provisions of paragraph (1) for calculating the amount of income of the specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (2) for calculating the amount of income of said specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year in years following the one to which the provisions of paragraph (1) have been applied, or where a resident, who was subject to the provisions of paragraph (2) for calculating the amount of income of the specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (1) for calculating the amount of income of said specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year in years following the one to which the provisions of paragraph (2) have been applied, he/she shall receive approval from the competent district director with jurisdiction over his/her place for tax payment, in advance.

第二十五条の二十一法第四十条の四第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額（以下この項において「未処分所得の金額」という。）から次に掲げる金額の合計額を控除した残額（第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額）とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。

Article 25-21(1)The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 40-4, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 40-4, paragraph (2), item (ii) for the relevant business year of a specified foreign subsidiary, etc. (hereinafter referred to as the "amount of undistributed income" in this paragraph) (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in said item, the amount obtained by adding the amount of undistributed income and said excess amount and then deducting therefrom the amount listed in item (ii)).In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted:

２法第四十条の四第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる居住者に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額から当該各事業年度の前条第四項第一号ロ及びハに掲げる金額の合計額を控除した残額（以下この項において「調整適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時におけるその者の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該各事業年度を基準事業年度とする剰余金の配当等の額が当該適用対象留保金額の計算上控除されなかつたときは、当該計算した金額から次の各号に掲げる金額のうちいずれか少ない金額を控除した金額）とする。

(2)The amount calculated as specified by Cabinet Order prescribed in Article 40-4, paragraph (1) of the Act shall be the amount obtained by deducting the sum of the amounts listed in paragraph (4), item (i), (b) and (c) of the preceding Article for the relevant business year from the amount of eligible retained income prescribed in Article 40-4, paragraph (1) of the Act for the relevant business year of a specified foreign subsidiary, etc. of a resident listed in the items of said paragraph (hereinafter such remaining amount after deduction shall be referred to as the "eligible retained income for adjustment" in this paragraph) and then multiplying said remaining amount by the ratio of the shares, etc. for considering the claims held by said person out of the total issued shares, etc. of the specified foreign subsidiary, etc. at the end of the relevant business year of the specified foreign subsidiary, etc. (where the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has not been deducted for calculating the amount of said eligible retained income, the amount shall be that obtained by deducting either of the smaller amounts out of those listed in the following items from said calculated amount):

３前項及びこの項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

(3)In the preceding paragraph and this paragraph, the meanings of the terms listed respectively in the following items shall be as specified respectively in the relevant items:

４法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等（当該居住者が当該特定外国子会社等に係る間接保有の株式等（同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る外国法人の株式等（当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。）を含む。以下この項において同じ。）を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額（当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額）とする。

(4)The amount that should be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4, paragraph (1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by said resident in the case where he/she indirectly holds the shares, etc. pertaining to said specified foreign subsidiary, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as those held indirectly as prescribed in Article 40-4, paragraph (2), item (iii) of the Act) (such shares, etc. of a specified foreign subsidiary, etc. shall be limited to those held by said resident and shall exclude those falling under the category of the shares, etc. in said resident's specified foreign subsidiary, etc.); hereinafter the same shall apply in this paragraph) which are to be paid for a period of the year during which said resident held said shares, etc. of the specified foreign subsidiary, etc. (where said sum exceeds the amount deemed to be revenue pertaining to said miscellaneous income under the provisions of paragraph (1) of said Article, such amount shall be that equivalent to the sum of the amounts deemed to be said revenue).

５前項の規定により課税対象留保金額に係る雑所得の金額の計算上必要経費に算入される同項に規定する負債の利子の額は、事業所得又は雑所得の金額の計算上必要経費に算入すべき金額及び所得税法第二十四条第二項の規定により配当所得の金額の計算上控除される同項に規定する負債の利子の額に含まれないものとする。

(5)The amount of interest on liabilities prescribed in the preceding paragraph which is to be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income pursuant to the provisions of said paragraph shall not be included in the amount that should be included in the necessary expenses for calculating the amount of business income or miscellaneous income and the amount of interest on liabilities prescribed in Article 24, paragraph (2) of the Income Tax Act which shall be deducted for calculating the amount of dividend income pursuant to the provisions of said paragraph.

６法第四十条の四第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額は、外国法人の発行済株式等に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した株式等の数又は金額とする。

(6)The number of shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as those held indirectly as prescribed in Article 40-4, paragraph (2), item (iii) of the Act shall be the number or the amount of the shares, etc. obtained by multiplying the issued shares, etc. of a first foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows):

７法第四十条の四第二項第四号に規定する間接に有するものとして政令で定める外国法人の議決権の数は、外国法人の議決権（同条第一項第一号イに規定する議決権をいう。以下この項において同じ。）の総数に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した議決権の数とする。

(7)The number of voting rights of a foreign corporation specified by Cabinet Order as being held indirectly as prescribed in Article 40-4, paragraph (2), item (iv) of the Act shall be the number of voting rights obtained by multiplying the total number of voting rights (meaning the voting rights prescribed in Article 40-4, paragraph (1), item (i), (a) of the Act; hereinafter the same shall apply in this paragraph) of a first foreign corporation by the ratios specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows):

８法第四十条の四第二項第五号に規定する間接に有する外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものは、外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した剰余金の配当等の額とする。

(8)The amount of a dividend of surplus, etc. specified by Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 40-4, paragraph (2), item (v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of a first foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows):

９法第四十条の四第二項第六号に規定する一の居住者又は内国法人と政令で定める特殊の関係のある者は、次に掲げる個人又は法人とする。

(9)A person who has a special relationship specified by Cabinet Order to a resident or a domestic corporation prescribed in Article 40-4, paragraph (2), item (vi) of the Act shall be an individual or corporation listed as follows:

１０法人税法施行令第四条第三項の規定は、前項第二号イからハまでに掲げる他の法人を支配している場合について準用する。

(10)The provisions of Article 4, paragraph (3) of the Order for Enforcement of the Corporation Tax Act shall apply mutatis mutandis where controlling any other corporation listed in (a) to (c) of item (ii) of the preceding paragraph.

１１法第四十条の四第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国子会社等の事業に従事する当該特定外国子会社等の役員及び使用人に係る人件費の額の合計額（当該特定外国子会社等の各事業年度において前条第一項又は第二項の規定により計算した場合に算出される所得の金額又は欠損の金額の計算上損金の額に算入されるものに限る。）とする。

(11)The amount of expenses specified by Cabinet Order set forth in Article 40-4, paragraph (1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of said Article shall be the sum of personnel expenses for officers and employees of a specified foreign subsidiary, etc. engaged in the business of said specified foreign subsidiary, etc. prescribed in paragraph (3) of said Article (limited to the amount to be included in deductible expenses for calculating the amount of income or loss pursuant to the provisions of paragraph (1) or paragraph (2) of the preceding Article for the relevant business year of said specified foreign subsidiary, etc.).

第二十五条の二十二法第四十条の四第四項第一号に規定する政令で定める者は、次に掲げる者とする。

Article 25-22(1)The person specified by Cabinet Order prescribed in Article 40-4, paragraph (4), item (i) of the Act shall be any of the following:

２法第四十条の四第四項第一号に規定する政令で定める場合は、同項に規定する特定外国子会社等の各事業年度において行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合とする。

(2)The case specified by Cabinet Order prescribed in Article 40-4, paragraph (4), item (i) of the Act shall be any of the cases specified respectively in the following items, in accordance with the category of the principal business to be conducted for the relevant business year of a specified foreign subsidiary, etc. prescribed in said paragraph:

３前項に規定する特定外国子会社等と当該特定外国子会社等に係る関連者との間の取引が、当該特定外国子会社等に係る関連者以外の者（以下この項において「非関連者」という。）を介在させて間接的に行われている場合には、当該非関連者を介在させることについて相当の理由があると認められる場合を除き、当該特定外国子会社等と当該非関連者との間の取引は、当該特定外国子会社等と当該関連者との間において直接行われたものとみなして、前項各号の規定を適用する。

(3)Where transactions prescribed in the preceding paragraph between a specified foreign subsidiary, etc. and an affiliated person of a specified foreign subsidiary, etc. are conducted indirectly via a person other than the affiliated persons of said specified foreign subsidiary, etc. (hereinafter referred to as a "non-affiliated person" in this paragraph), transactions between said specified foreign subsidiary, etc. and said non-affiliated person shall be deemed to have been conducted directly between said specified foreign subsidiary, etc. and said affiliated person and the provisions of the items of the preceding paragraph shall apply, except in the case where there are reasonable grounds for having said non-affiliated person intervene in such transactions.

４法第四十条の四第四項第二号に規定する政令で定める水域は、同号に規定する国又は地域に係る内水及び領海並びに排他的経済水域又は大陸棚に相当する水域とする。

(4)The water areas specified by Cabinet Order prescribed in Article 40-4, paragraph (4), item (ii) of the Act shall be the inland waters and territorial seas and exclusive economic zones or water areas equivalent to continental shelves of a state or territory prescribed in said item.

５法第四十条の四第四項第二号に規定する政令で定める場合は、同項に規定する特定外国子会社等の各事業年度において行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合とする。

(5)The case specified by Cabinet Order prescribed in Article 40-4, paragraph (4), item (ii) of the Act shall be any of the cases specified respectively in the following items, in accordance with the category of the principal business to be conducted for the relevant business year of a specified foreign subsidiary, etc. prescribed in said paragraph:

第二十五条の二十三法第四十条の五第一項に規定する外国関係会社のうち政令で定めるものは、同項に規定する特定外国子会社等（以下この条及び次条第二項において「特定外国子会社等」という。）に係る控除未済課税済配当等の額を有する外国関係会社（同項の居住者に係る特定外国子会社等に該当するものを除く。）とする。

Article 25-23(1)The affiliated foreign company prescribed in Article 40-5, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign companys which hold the taxed amount of a dividend, etc. before deduction for a specified foreign subsidiary, etc. prescribed in said paragraph (hereinafter referred to as a "specified foreign subsidiary, etc." in this Article and paragraph (2) of the following Article) (such affiliated foreign company shall exclude those falling under the category of a specified foreign subsidiary, etc. of a resident set forth in said paragraph).

２法第四十条の五第一項に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。

(2)The amount calculated as specified by Cabinet Order prescribed in Article 40-5, paragraph (1) of the Act shall be the amount specified respectively in the following items for the category of cases listed in the relevant items:

３法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用年の前年以前の年に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。

(3)With respect to the application of the provisions of item (i) of the preceding paragraph in the case where payment has been made for s of surplus, etc. whose base dates for payment are included in the base business year, with regard to a specified foreign subsidiary, etc. of a resident prescribed in Article 40-5, paragraph (1) of the Act (where payment was made for said two or more dividends of surplus, etc. in a year preceding the applicable business year pertaining to the base business year for said dividends of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a "specified dividend of surplus, etc." in this paragraph), excluding said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in said base business year up to the day on which six months have elapsed after the final day of the base business year for said specified dividend of surplus, etc.), the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv):

４第一項及び第二項に規定する控除未済課税済配当等の額とは、法第四十条の五第一項に規定する居住者に係る外国関係会社が同項第三号に掲げる事実が生じた日前二年以内の期間において当該居住者に係る特定外国子会社等から受けた剰余金の配当等の額（同項第二号に定める金額を含む。）で当該特定外国子会社等に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第二項又は前項の規定により算定した法第四十条の五第一項に規定する課税済配当等の額に含まれないものを含む。）のうち、当該居住者の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に法第四十条の五第一項の規定の適用に充てられた部分の金額を除く。）をいう。

(4)The taxed amount of a dividend, etc. before deduction prescribed in paragraph (1) and paragraph (2) shall be, out of the amount of a dividend of surplus, etc. which an affiliated foreign company of a resident prescribed in Article 40-5, paragraph (1) of the Act received from a specified foreign subsidiary, etc. of said resident during the period of two years or less preceding the day on which an event listed in item (iii) of said paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in item (ii) of said paragraph) and which shall not be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21, paragraph (2) pertaining to said specified foreign subsidiary, etc. (including the amount which shall not be included in the taxed amount of a dividend, etc. prescribed in Article 40-5, paragraph (1) of the Act that was calculated for said specified foreign subsidiary, etc. pursuant to the provisions of paragraph (2) or the preceding paragraph), the part which corresponds to the shares, etc. for considering the claims of said specified foreign subsidiary, etc. indirectly held by said resident via said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of Article 40-5, paragraph (1) of the Act).

５法第四十条の五第一項の規定による課税済配当等の額（同項に規定する課税済配当等の額をいう。以下この条において同じ。）に相当する金額の控除については、次に定めるところによる。

(5)Deduction of the amount equivalent to the taxed amount of a dividend, etc. under the provisions of Article 40-5, paragraph (1) of the Act (meaning the taxed amount of a dividend, etc. prescribed in said paragraph; hereinafter the same shall apply in this Article) shall be made as specified as follows:

６法第四十条の五第二項の規定による控除未済配当等の額（同項に規定する控除未済配当等の額をいう。以下この項において同じ。）の控除については、次に定めるところによる。

(6)The deduction of the amount equivalent to the remaining amount of a dividend, etc. after deduction under the provisions of Article 40-5, paragraph (2) of the Act (meaning the remaining amount of a dividend, etc. after deduction prescribed in said paragraph; hereinafter the same shall apply in this paragraph) shall be made as specified as follows:

第二十五条の二十四法第四十条の四第一項の場合において、外国法人が外国関係会社に該当するかどうかの判定は、当該外国法人の各事業年度終了の時の現況によるものとし、その者が同項各号に掲げる居住者に該当するかどうかの判定は、これらの居住者に係る外国関係会社の各事業年度終了の時の現況による。

Article 25-24(1)In the case referred to in Article 40-4, paragraph (1) of the Act, whether or not a foreign corporation falls under the category of an affiliated foreign company shall be determined according to its status at the end of its relevant business year, and whether or not the person falls under the category of a resident listed in the items of said paragraph shall be determined according to his/her status at the end of the relevant business year of such residents' an affiliated foreign company.

２法第四十条の四第一項又は法第四十条の五第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用については、法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額は同令第二百二十二条第三項に規定する国内源泉所得に含まれるものとし、法第四十条の五第一項又は第二項の規定の適用を受ける特定外国子会社等又は外国関係会社から受ける同条第一項に規定する配当等の額に係る配当所得の金額はこれらの規定を適用しないで計算した当該配当所得の金額によるものとする。

(2)With respect to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act when calculating the maximum amount of deduction prescribed in Article 95, paragraph (1) of the Income Tax Act for a resident subject to the provisions of Article 40-4, paragraph (1) of the Act or Article 40-5, paragraph (1) or paragraph (2) of the Act, the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4, paragraph (1) of the Act shall be included in the domestic source income prescribed in Article 222, paragraph (3) of said Order, and the amount of dividend income from a dividend, etc. prescribed in Article 40-5, paragraph (1) to be received from a specified foreign subsidiary, etc. or an affiliated foreign company subject to the provisions of Article 40-5, paragraph (1) or paragraph (2) of the Act shall be the amount of said dividend income calculated without applying these provisions.

３法人税法施行令第十四条の十第一項から第五項まで及び第七項から第十一項までの規定は、法第四十条の四第七項の規定を同条（第三項、第四項及び第六項を除く。）から法第四十条の六までの規定並びに第二十五条の十九から第二十五条の二十一（第十一項を除く。）まで、第二十五条の二十三及びこの条の規定において適用する場合について準用する。

(3)The provisions of Article 14-10, paragraphs (1) to (5) and paragraphs (7) to (11) of the Order for Enforcement of the Corporation Tax Act shall apply mutatis mutandis where the provisions of Article 40-4, paragraph (7) of the Act shall apply under the provisions of Article 40-4 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 40-6 of the Act and Articles 25-19 to 25-21 (excluding paragraph (11)), Article 25-23 and this Article.

４前項に定めるもののほか、法人税法第四条の七に規定する受託法人又は法人課税信託の受益者についての法第四十条の四（第三項、第四項及び第六項を除く。）から第四十条の六までの規定又は第二十五条の十九から第二十五条の二十一（第十一項を除く。）まで、第二十五条の二十三若しくはこの条の規定の適用に関し必要な事項は、財務省令で定める

(4)With regard to a trust corporation or a beneficiary of a trust subject to corporation taxation prescribed in Article 4-7 of the Corporation Tax Act, in addition to what is specified in the preceding paragraph, other necessary matters concerning the application of the provisions of Article 40-4 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 40-6 of the Act, or Articles 25-19 to 25-21 (excluding paragraph (11)), Article 25-23 or this Article shall be specified by Ordinance of the Ministry of Finance.

第二十五条の三十法第四十条の十第一項に規定する政令で定める特殊の関係のある個人は、次に掲げる個人とする。

Article 25-30(1)An individual with a special relationship specified by Cabinet Order prescribed in Article 40-10, paragraph (1) of the Act to a person who falls under the category of specified shareholder, etc. shall be any of the following:

２法第四十条の十第一項に規定する政令で定める特殊の関係のある法人は、次に掲げる法人とする。

(2)A corporation with a special relationship specified by Cabinet Order prescribed in Article 40-10, paragraph (1) of the Act to a person who falls under the category of specified shareholder, etc. shall be any of the following:

３法人税法施行令第四条第三項及び第四項の規定は、前項の規定を適用する場合について準用する。

(3)The provisions of Article 4, paragraph (3) and paragraph (4) of the Order for Enforcement of the Corporation Tax Act shall apply mutatis mutandis where the provisions of the preceding paragraph shall apply.

４法第四十条の十第一項に規定する政令で定める関係は、同項に規定する特殊関係株主等（以下この節において「特殊関係株主等」という。）と特殊関係内国法人との間に特殊関係株主等の特殊関係内国法人に係る間接保有株式等保有割合（次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。）が百分の八十以上である関係がある場合における当該関係とする。

(4)A relationship specified by Cabinet Order prescribed in Article 40-10, paragraph (1) of the Act shall be the relevant relationship in the case where a specially-related shareholder, etc. prescribed in said paragraph (hereinafter referred to as a "specially-related shareholder, etc." in this Section) and a specially-related domestic corporation have a relationship where the ratio of the shares, etc. indirectly held by the specially-related shareholder, etc. pertaining to the specially-related domestic corporation (meaning the ratio specified respectively in the following items for the category of cases listed in the relevant items (where this falls both of the following cases, the sum of the ratios specified respectively as follows)) is 80 percent or more:

５法第四十条の十第一項に規定する政令で定める外国法人は、次に掲げる外国法人とする。

(5)A foreign corporation specified by Cabinet Order prescribed in Article 40-10, paragraph (1) of the Act shall be any of the following:

６前項第三号において発行済株式等の百分の五十を超える数又は金額の株式等を直接又は間接に保有するかどうかの判定は、同項第一号及び第二号に掲げる外国法人の他の外国法人（同項第一号又は第二号に掲げる外国法人に該当するもの及び特殊関係株主等に該当するものを除く。以下この項において同じ。）に係る直接保有株式等保有割合（前項第一号及び第二号に掲げる外国法人の有する他の外国法人の株式等の数又は金額が当該他の外国法人の発行済株式等のうちに占める割合をいう。）と同項第一号及び第二号に掲げる外国法人の当該他の外国法人に係る間接保有株式等保有割合（次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。）とを合計した割合により行うものとする。

(6)In item (iii) of the preceding paragraph, whether or not a foreign corporation directly or indirectly holds over 50 percent of the issued shares, etc. shall be determined based on the sum of the ratio of the shares, etc. held directly by a first foreign corporation as listed in item (i) and item (ii) of said paragraph in a second foreign corporation (excluding a foreign corporation falling under the category of a foreign corporation listed in item (i) or item (ii) of said paragraph and a foreign corporation falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this paragraph) (such ratio of the shares, etc. held directly shall mean the ratio of the number or the amount of the shares, etc. of a second foreign corporation held by said first foreign corporation as listed in item (i) and item (ii) of the preceding paragraph out of the total issued shares, etc. of said second foreign corporation) and the ratio of the shares, etc. held indirectly by said first foreign corporation listed in item (i) and item (ii) of said paragraph in said second foreign corporation (such ratio of the shares, etc. held indirectly shall mean the ratios specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows)):

７法第四十条の十第一項に規定する政令で定める外国関係法人は、次に掲げるものとする。

(7)An affiliated foreign corporation specified by Cabinet Order prescribed in Article 40-10, paragraph (1) of the Act shall be any of the following:

８第二十五条の十九第二項の規定は、外国関係法人が前項第二号の外国関係法人に該当するかどうかの判定について準用する。

(8)The provisions of Article 25-19, paragraph (2) shall apply mutatis mutandis to the determination as to whether or not an affiliated foreign corporation falls under the category of an affiliated foreign corporation set forth in item (ii) of the preceding paragraph.

９法第四十条の十第二項第一号に規定する政令で定める特殊の関係のある個人は、内国法人の株主等と法人税法施行令第四条第一項に規定する特殊の関係のある個人とする

(9)An individual who has a special relationship to a shareholder, etc. specified by Cabinet Order prescribed in Article 40-10, paragraph (2), item (i) of the Act shall be an individual who has a special relationship prescribed in Article 4, paragraph (1) of the Order for Enforcement of the Corporation Tax Act to a shareholder, etc. of a domestic corporation.

１０法第四十条の十第二項第一号に規定する政令で定める特殊の関係のある法人は、次に掲げる法人とする。

(10)A corporation which has a special relationship to a shareholder, etc. specified by Cabinet Order prescribed in Article 40-10, paragraph (2), item (i) of the Act shall be any of the following:

１１法人税法施行令第四条第三項及び第四項の規定は、前項の規定を適用する場合について準用する。

(11)The provisions of Article 4, paragraph (3) and paragraph (4) of the Order for Enforcement of the Corporation Tax Act shall apply mutatis mutandis where the provisions of the preceding paragraph shall apply.

１２法第四十条の十第二項第二号に規定する政令で定める内国法人は、合併、分割、事業の譲渡その他の事由（以下この項において「特定事由」という。）により、同号に規定する特定内国法人の当該特定事由の直前の資産及び負債のおおむね全部の移転を受けた内国法人とする。

(12)A domestic corporation specified by Cabinet Order prescribed in Article 40-10, paragraph (2), item (ii) of the Act shall be a domestic corporation which has received the transfer of almost all the assets and liabilities of a specified domestic corporation prescribed in said item immediately prior to a merger, split, transfer of business or for other reasons (hereinafter referred to as "specified reasons" in this paragraph) due to said specified reasons.

第二十五条の三十一法第四十条の十第二項第三号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国法人（以下この条並びに次条第一項及び第二項において「特定外国法人」という。）の各事業年度の決算に基づく所得の金額につき、第二十五条の二十第一項若しくは第二項又は同条第三項の規定の例により計算した金額とする。

Article 25-31(1)The amount of undistributed income calculated in accordance with the standards specified by Cabinet Order prescribed in Article 40-10, paragraph (2), item (iii) of the Act shall be the amount calculated, pursuant to the provisions of Article 25-20, paragraph (1) or paragraph (2), or paragraph (3) of said Article, with regard to the income of a specified foreign corporation prescribed in Article 40-10, paragraph (1) of the Act (hereinafter referred to as a "specified foreign corporation" in this Article and paragraph (1) and paragraph (2) of the following Article) in its settlement of accounts for the relevant business year.

２法第四十条の十第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第六十六条の九の六第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。

(2)The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 40-10, paragraph (2), item (iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 66-9-6, paragraph (1) or Article 68-93-6, paragraph (1) of the Act)) (such loss shall exclude the amount deducted in business years preceding said relevant business year pursuant to the provisions of this paragraph) (where said sum of the loss exceeds the amount of adjusted income for the relevant business year, said amount of adjusted income).

３前項に規定する欠損金額とは、特定外国法人の各事業年度の決算に基づく所得の金額について、第一項の規定により計算した場合に算出される欠損の金額をいう。

(3)A loss prescribed in the preceding paragraph shall be a loss calculated with regard to the amount of income of a specified foreign corporation in its settlement of accounts for the relevant business year, where the calculation has been made pursuant to the provisions of paragraph (1).

４第二十五条の二十第七項及び第八項の規定は、特定外国法人の各事業年度の決算に基づく所得の金額につき、同条第一項又は第二項の規定の例により計算する場合について準用する。

(4)The provisions of Article 25-20, paragraph (7) and paragraph (8) shall apply mutatis mutandis where the amount of income of a specified foreign corporation in its settlement of accounts for the relevant business year is calculated pursuant to the provisions of paragraph (1) or paragraph (2) of said Article.

第二十五条の三十二法第四十条の十第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国法人の各事業年度の同条第二項第三号に規定する未処分所得の金額につき、第二十五条の二十一第一項の規定の例により計算した金額とする。

Article 25-32(1)The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 40-10, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the amount calculated with regard to the amount of undistributed income prescribed in Article 40-10, paragraph (2), item (iii) of the Act for the relevant business year of a specified foreign corporation, pursuant to the provisions of Article 25-21, paragraph (1).

２法第四十条の十第一項に規定する政令で定めるところにより計算した金額は、特殊関係株主等である居住者に係る特定外国法人の各事業年度の適用対象留保金額（同項に規定する適用対象留保金額をいう。以下この節において同じ。）につき、第二十五条の二十一第二項及び第三項の規定の例により計算した金額とする。

(2)The amount calculated as specified by Cabinet Order prescribed in Article 40-10, paragraph (1) of the Act shall be the amount calculated with regard to the eligible retained income (meaning the eligible retained income prescribed in said paragraph; hereinafter the same shall apply in this Section) for the relevant business year of a specified foreign corporation of a resident who is a specially-related shareholder, etc., pursuant to the provisions of Article 25-21, paragraph (2) and paragraph (3).

３第二十五条の二十一第四項及び第五項の規定は、法第四十条の十第一項の規定によりその総収入金額に算入されることとなる同項に規定する課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額を計算する場合について準用する。

(3)The provisions of Article 25-21, paragraph (4) and paragraph (5) shall apply mutatis mutandis to the case of calculating the amount to be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to taxable retained income prescribed in Article 40-10, paragraph (1) of the Act which should be included in gross revenue pursuant to the provisions of said paragraph.

４第二十五条の二十一第六項の規定は、法第四十条の十第二項第四号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額について準用する。この場合において、第二十五条の二十一第六項中「個人」とあるのは、「居住者」と読み替えるものとする。

(4)The provisions of Article 25-21, paragraph (6) shall apply mutatis mutandis to the number of shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as being held indirectly as prescribed in Article 40-10, paragraph (2), item (iv) of the Act.In this case, the term "an individual" in Article 25-21, paragraph (6) shall be deemed to be replaced with "a resident."

５法第四十条の十第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国法人の事業に従事する当該特定外国法人の役員及び使用人に係る人件費の額の合計額につき、第二十五条の二十一第十一項の規定の例により計算した金額とする。

(5)The amount of expenses specified by Cabinet Order set forth in Article 40-10, paragraph (1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of said Article shall be the amount calculated with regard to the sum of personnel expenses for officers and employees of a specified foreign corporation engaged in the business of said specified foreign corporation prescribed in paragraph (3) of said Article, pursuant to the provisions of Article 25-21, paragraph (11).

第二十五条の三十三法第四十条の十第四項第一号に規定する政令で定める者は、次に掲げる者とする。

Article 25-33(1)The person specified by Cabinet Order prescribed in Article 40-10, paragraph (4), item (i) of the Act shall be any of the following:

２第二十五条の二十二第二項及び第三項の規定は、法第四十条の十第四項第一号に規定する政令で定める場合について準用する。この場合において、第二十五条の二十二第二項第一号中「法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号」とあるのは、「法第四十条の十第二項第二号に規定する特殊関係内国法人、同条第一項に規定する特殊関係株主等及び第二十五条の三十三第一項各号」と読み替えるものとする。

(2)The provisions of Article 25-22, paragraph (2) and paragraph (3) shall apply mutatis mutandis to the case specified by Cabinet Order prescribed in Article 40-10, paragraph (4), item (i) of the Act.In this case, the term "those listed in the items of Article 40-4, paragraph (1), items of Article 66-6, paragraph (1), items of Article 68-90, paragraph (1) of the Act and the items of the preceding paragraph" in Article 25-22, paragraph (2), item (i) shall be deemed to be replaced with "a specially-related domestic corporation prescribed in Article 40-10, paragraph (2), item (ii) of the Act, specially-related shareholder, etc. prescribed in paragraph (1) of said Article and those listed in the items of Article 25-33, paragraph (1)."

３第二十五条の二十二第五項の規定は、法第四十条の十第四項第二号に規定する政令で定める場合について準用する。

(3)The provisions of Article 25-22, paragraph (5) shall apply mutatis mutandis to the case specified by Cabinet Order prescribed in Article 40-10, paragraph (4), item (ii) of the Act.

第二十五条の三十四法第四十条の十一第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下この項及び次項において「特定外国法人」という。）に係る控除未済課税済配当等の額（次項の規定により特殊関係株主等である居住者に係る特定外国法人又は当該居住者に係る外国関係法人につき同条第一項各号に掲げる事実が生じた場合における同項各号に定める金額につき第二十五条の二十三第二項から第四項までの規定の例により計算するときの同項に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人（法第四十条の十一第一項の居住者に係る特定外国法人に該当するものを除く。）とする。

Article 25-34(1)The affiliated foreign corporation prescribed in Article 40-11, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign corporations which hold the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 40-11, paragraph (1) of the Act (hereinafter referred to as a "specified foreign corporation" in this paragraph and the following paragraph) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 25-23, paragraphs (2) to (4) obtained by calculating the amount prescribed in items of Article 40-11, paragraph (1) of the Act, pursuant to the provisions of Article 25-23, paragraphs (2) to (4), where an event listed in the items of Article 40-11, paragraph (1) of the Act has occurred with regard to the specified foreign corporation of a resident who is a specially-related shareholder, etc. or an affiliated foreign corporation of said resident, pursuant to the provisions of the following paragraph) (such affiliated foreign corporation shall exclude those falling under the category of the specified foreign corporation of a resident set forth in Article 40-11, paragraph (1) of the Act).

２法第四十条の十一第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特殊関係株主等である居住者に係る特定外国法人又は当該居住者に係る外国関係法人につき同項各号に掲げる事実が生じた場合における同項各号に定める金額につき、第二十五条の二十三第二項から第四項までの規定の例により計算した金額とする。

(2)The amount calculated as specified by Cabinet Order prescribed in Article 40-11, paragraph (1) of the Act shall be the amount obtained by calculating the amount specified in the items of said paragraph, where an event listed in the items of said paragraph has occurred with regard to the specified foreign corporation of a resident who is a specially-related shareholder, etc. or the affiliated foreign corporation of said resident as prescribed in said paragraph, pursuant to the provisions of Article 25-23, paragraphs (2) to (4).

３第二十五条の二十三第五項及び第六項の規定は、法第四十条の十一第一項の規定による同項に規定する課税済配当等の額に相当する金額の控除及び同条第二項の規定による同項に規定する控除未済配当等の額の控除について準用する。

(3)The provisions of Article 25-23, paragraph (5) and paragraph (6) shall apply mutatis mutandis to a deduction under the provisions of Article 40-11, paragraph (1) of the Act of the amount equivalent to the taxed amount of a dividend, etc. prescribed in said paragraph and a deduction under paragraph (2) of said Article of the remaining amount of dividend, etc. after deduction prescribed in said paragraph.

第二十五条の三十五法第四十条の十第一項の規定を適用する場合において、内国法人が同条第二項第一号に規定する特定内国法人に該当するかどうかの判定については同条第一項に規定する特定関係の発生の基因となる事実が生ずる直前の現況によるものとし、その後に特殊関係株主等と特殊関係内国法人との間に当該特定関係があるかどうかの判定及び外国法人が外国関係法人に該当するかどうかの判定については当該特殊関係内国法人の各事業年度終了の時の現況による。

Article 25-35(1)Where the provisions of Article 40-10, paragraph (1) of the Act shall apply, whether or not a domestic corporation falls under the category of a specified domestic corporation prescribed in Article 40-10, paragraph (2), item (i) of the Act shall be determined according to its status immediately before an event causing a specified relationship prescribed in paragraph (1) of said Article occurred, and whether or not said specified relationship actually exists afterwards between a specially-related shareholder, etc. and a specially-related domestic corporation and whether or not a foreign corporation falls under the category of an affiliated foreign corporation shall be determined according to its status at the end of the relevant business year of said specially-related domestic corporation.

２前項の規定により、特殊関係内国法人の各事業年度終了の時において、外国法人が外国関係法人に該当するものと判定された場合には、当該外国関係法人（法第四十条の十第一項に規定する特定外国法人に該当するものに限る。）のその判定された日を含む各事業年度の適用対象留保金額につき、同条の規定を適用する。

(2)Where a foreign corporation has been determined as falling under the category of an affiliated foreign corporation at the end of the relevant business year of a specially-related domestic corporation, pursuant to the provisions of preceding paragraph, the provisions of Article 40-10 of the Act shall apply to the eligible retained income for the relevant business year including the day on which said affiliated foreign corporation (limited to that falling under the category of a specified foreign corporation prescribed in Article 40-10, paragraph (1) of the Act) was determined as falling under such category.

３第二十五条の二十四第二項の規定は、法第四十条の十第一項又は法第四十条の十一第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用について準用する。

(3)The provisions of Article 25-24, paragraph (2) shall apply mutatis mutandis to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act in the case of calculating the maximum amount of deduction prescribed in Article 95, paragraph (1) of the Income Tax Act for a resident subject to the provisions of Article 40-10, paragraph (1) of the Act or Article 40-11, paragraph (1) or paragraph (2) of the Act.

４法人税法施行令第十四条の十第一項から第五項まで及び第七項から第十一項までの規定は、法第四十条の十第八項の規定を同条（第三項、第四項及び第六項を除く。）から法第四十条の十二までの規定並びに第二十五条の三十から第二十五条の三十二（第五項を除く。）まで、第二十五条の三十四及びこの条の規定において適用する場合について準用する。

(4)The provisions of Article 14-10, paragraphs (1) to (5) and paragraphs (7) to (11) of the Order for Enforcement of the Corporation Tax Act shall apply mutatis mutandis where the provisions of Article 40-10, paragraph (8) of the Act shall apply under the provisions of Article 40-10 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 40-12 of the Act, Articles 25-30 to 25-32 (excluding paragraph (5)), Article 25-34 and this Article.

５前項に定めるもののほか、法人税法第四条の七に規定する受託法人又は法人課税信託の受益者についての法第四十条の十（第三項、第四項及び第六項を除く。）から第四十条の十二までの規定又は第二十五条の三十から第二十五条の三十二（第五項を除く。）まで、第二十五条の三十四若しくはこの条の規定の適用に関し必要な事項は、財務省令で定める。

(5)With regard to a trust corporation or the beneficiary of a trust subject to corporation taxation prescribed in Article 4-7 of the Corporation Tax Act, in addition to what is specified in the preceding paragraph, other necessary matters concerning the application of the provisions of Article 40-10 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 40-12 of the Act, Articles 25-30 to 25-32 (excluding paragraph (5)), Article 25-34 or this Article shall be specified by Ordinance of the Ministry of Finance.

第二十六条の十割引債の発行者は、法第四十一条の十二第三項の規定により徴収した所得税を納付する場合には、その納付の際、国税通則法第三十四条第一項に規定する納付書に財務省令で定める計算書を添付しなければならない。

Article 26-10(1)The issuer of discount bonds shall, when he/she pays income tax collected pursuant to the provisions of Article 41-12, paragraph (3) of the Act, attach a financial statement specified by Ordinance of the Ministry of Finance to a payment statement prescribed in Article 34, paragraph (1) of the Act on General Rules for National Taxes at the time of the payment.

２法第四十一条の十二第三項の規定により徴収して納付すべき所得税の納税地は、割引債の発行者の本店又は主たる事務所の所在地（当該割引債が、国債（同条第七項第一号に掲げるものを除く。）である場合には日本銀行の本店の所在地とし、外国法人が発行したものである場合には当該外国法人の国内にある主たる事務所の所在地とする。）とする。

(2)The place for paying income tax to be collected and paid pursuant to the provisions of Article 41-12, paragraph (3) of the Act shall be at the location of the head office or principal office of an issuer of discount bonds (where said discount bonds are national bonds (excluding those listed in Article 41-12, paragraph (7), item (i) of the Act), at the location of the head office of the Bank of Japan, and where said discount bonds are issued by a foreign corporation, at the location of said foreign corporation's principal office in Japan).

３法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされる額は、当該償還を受ける者が当該償還の時において所有している割引債につき同条第三項の規定によりその発行の際徴収されるものとした場合の所得税の額とする。

(3)The amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount of income tax that shall be collected from a person who receives said redemption, with regard to discount bonds that he/she holds at the time of said redemption, at the time of issuance of the discount bonds pursuant to the provisions of paragraph (3) of said Article.

第二十六条の十一法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益（租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益をいう。次項及び第三項において同じ。）」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。

Article 26-11(1)The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax).In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i)."

２法人が割引債を発行の際に取得した場合における法第四十一条の十二第三項の規定により徴収された所得税の額は、当該割引債の取得価額に含めるものとし、同条第四項の規定により償還を受ける時に徴収される所得税とみなされた金額は、その償還を受ける時を含む事業年度の所得の金額（その事業年度が法人税法第十五条の二に規定する連結事業年度である場合には、当該連結事業年度の同法第二条第十八号の四に規定する連結所得の金額。以下この項において同じ。）の計算上、損金の額に算入しないものとし、同法第六十八条（同法第百四十四条において準用する場合を含む。）又は第八十一条の十四の規定により法人税の額から控除される所得税の額は、その控除しようとする事業年度の所得の金額の計算上、益金の額に算入するものとする。

(2)The amount of income tax collected pursuant to the provisions of Article 41-12, paragraph (3) of the Act, where a corporation acquired discount bonds at the time of issue, shall be included in the acquisition costs of said discount bonds; the amount deemed to be income tax to be collected when receiving the redemption pursuant to the provisions of paragraph (4) of said Article shall not be included in deductible expenses for calculating the amount of income for a business year including the time of receiving the redemption (where the business year is a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act, for calculating the amount of consolidated income prescribed in Article 2, item (xviii)-4 of said Act for said consolidated business year; hereinafter the same shall apply in this paragraph); and the amount of income tax to be credited against corporation tax pursuant to the provisions of Article 68 (including the cases where it is applied mutatis mutandis pursuant to Article 144 of said Act) or Article 81-14 of said Act shall be included in gross profits for calculating the amount of income that is to be credited for that business year.

第二十六条の十二法第四十一条の十二第五項の規定により還付する所得税の額は、割引債の券面金額から償還金額（買入消却が行われる場合には、その買入金額。以下この項において同じ。）を控除した金額（当該割引債が外国法人が国外において発行したものであるときは、次に掲げる金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とする。

Article 26-12(1)The amount of income tax to be refunded pursuant to the provisions of Article 41-12, paragraph (5) of the Act shall be the amount obtained by deducting the redemption price (where retirement by purchase is performed, the purchase price; hereinafter the same shall apply in this paragraph) from the face value of the discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount listed as follows) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issue, pursuant to the provisions of paragraph (3) of said Article.

２法第四十一条の十二第五項の規定による還付は、同項に規定する償還の際、還付する。この場合において、当該還付をする金額は、同条第三項又は所得税法第百八十一条若しくは第二百十二条の規定により納付すべき金額から控除する。

(2)A refund under the provisions of Article 41-12, paragraph (5) of the Act shall be made at the time of redemption prescribed in said paragraph.In this case, said amount to be refunded shall be deducted from the amount payable pursuant to the provisions of paragraph (3) of said Article or Article 181 or Article 212 of the Income Tax Act.

第二十六条の十三法第四十一条の十二第六項の割引債につき、同項の規定により還付する所得税の額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。

Article 26-13(1)The amount of income tax to be refunded pursuant to the provisions of Article 41-12, paragraph (6) of the Act with regard to discount bonds set forth in said paragraph shall be the amount specified respectively in the following items for the category of cases listed in the relevant items:

２前項各号に規定する非課税法人等が当該割引債を所有していた期間に対応する部分の金額は、当該各号に規定する所得税の額又は残額に、当該割引債の発行の日（その日が明らかでないときは、当該割引債に係る最終発行日）から償還（買入消却を含む。以下この条において同じ。）の日までの期間の月数（当該割引債が法第四十一条の十二第九項に規定する短期公社債である場合には、日数。以下この項及び第五項第三号において同じ。）のうちに当該非課税法人等が当該割引債を所有していた期間のうちその償還の日までの期間の月数の占める割合を乗じて計算した金額とする。

(2)The amount corresponding to the period during which a non-taxable corporation, etc. held said discount bonds as prescribed in items of the preceding paragraph shall be the amount obtained by multiplying the amount of income tax or remaining amount prescribed in said items by the ratio of the number of months (where said discount bonds are short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act, the number of days; hereinafter the same shall apply in this paragraph and paragraph (5), item (iii)) up to the redemption date during which said non-taxable corporation, etc. held said discount bonds out of the number of months from the issue date (where the date is not clear, the final issue date for said discount bonds) to the redemption date (including a date for retirement by purchase; hereinafter the same shall apply in this Article) of said discount bonds.

３前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、所有していた期間にあつてはこれを一月とし、発行の日から償還の日までの期間にあつてはこれを切り捨てたところによるものとし、同項の割合が一をこえるときは、これを一とする。

(3)The number of months set forth in the preceding paragraph shall be calculated by calendar month, and when there are any fractions less than one month, those fractions shall be deemed to be one month for counting the period during which a non-taxable corporation, etc. held said discount bonds and shall be rounded off for calculating the period from the issue date to the redemption date of said discount bonds, and when the ratio set forth in said paragraph exceeds one, the ratio shall be deemed to be one.

４法第四十一条の十二第六項の規定による還付は、非課税法人等からの請求に基づき、償還差益の同項に規定する支払をする際、還付する。この場合においては、前条第二項後段の規定を準用する。

(4)A refund pursuant to the provisions of Article 41-12, paragraph (6) of the Act shall be made at the time of paying the profit from redemption as prescribed in said paragraph upon request from a non-taxable corporation, etc.In this case, the provisions of the second sentence of Article 26-12, paragraph (2) shall apply mutatis mutandis.

５法第四十一条の十二第六項の規定による還付を受けようとする非課税法人等は、同項の割引債につき償還差益の同項に規定する支払を受ける日までに、次に掲げる事項を記載した還付請求書に当該割引債の取得年月日を証する書類を添付して、これを当該割引債の発行者に提出しなければならない。

(5)A non-taxable corporation, etc. intending to receive a refund pursuant to the provisions of Article 41-12, paragraph (6) of the Act shall submit a written request for a refund containing the following matters, along with a document certifying the date of acquisition of the discount bonds, to the issuer of said discount bonds by the day on which he/she receives the payment of the profit from redemption as prescribed in said paragraph for said discount bonds set forth in said paragraph:

第二十六条の十四第二十六条の十二第二項又は前条第四項の規定を適用する場合において、法第四十一条の十二第五項又は第六項に規定する発行者（以下この条において「発行者」という。）が、法第四十一条の十二第五項又は第六項の規定による還付をすべきこととなつた日の属する月の翌月において第二十六条の十二第二項後段（前条第四項において準用する場合を含む。）の規定により控除することができない金額があるときは、法第四十一条の十二第五項又は第六項に規定する割引債の償還差益に係る所得税の第二十六条の十第二項に規定する納税地の所轄税務署長は、当該控除することができない金額を、当該発行者に還付する。

Article 26-14(1)Where the provisions of Article 26-12, paragraph (2) or paragraph (4) of the preceding Article shall apply, when there is any amount that an issuer prescribed in Article 41-12, paragraph (5) or paragraph (6) of the Act (hereinafter referred to as an "issuer" in this Article) cannot deduct as prescribed in the second sentence of Article 26-12, paragraph (2) (including the cases where it is applied mutatis mutandis pursuant to paragraph (4) of the preceding Article) in the month following the month including the day on which he/she shall make a refund pursuant to the provisions of Article 41-12, paragraph (5) or paragraph (6) of the Act, the competent district director with jurisdiction over the place for tax payment prescribed in Article 26-10, paragraph (2) for income tax pertaining to the profit from redemption for discount bonds prescribed in Article 41-12, paragraph (5) or paragraph (6) of the Act shall refund said amount that cannot be deducted to said issuer.

２前項の規定の適用を受けようとする発行者は、その旨を記載した書面に、法第四十一条の十二第五項又は第六項の規定による還付をすべき金額及び当該金額のうち前項に規定する控除することができない金額並びに当該還付が同条第五項又は第六項の規定のいずれに基づくものであるかその他の必要な事項を記載した明細書を添付して、これを前項の税務署長に提出しなければならない。

(2)An issuer who seeks the application of the provisions of the preceding paragraph shall submit a document that states that fact to the competent district director set forth in the preceding paragraph, along with a detailed statement containing the amount that he/she shall refund pursuant to the provisions of Article 41-12, paragraph (5) or paragraph (6) of the Act, the amount that he/she cannot deduct as prescribed in the preceding paragraph out of said amount, which of the provisions of paragraph (5) or paragraph (6) of said Article said refund is based on, and other necessary matters.

３第一項の規定による還付金について国税通則法第五十八条第一項に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、前項の書面が提出された日の翌日以後一月を経過した日からその還付のための支払決定をする日又はその還付金につき充当する日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。

(3)Where the interest on a refund prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes is to be calculated with regard to a refund under the provisions of paragraph (1), the period set forth in Article 58, paragraph (1) of said Act to be used as the basis for the calculation shall be the period from the day on which one month has elapsed from the next day of submitting the documents set forth in the preceding paragraph up to the day on which the payment for the refund is determined or the day on which an appropriation is made for the refund (where there has been any day suitable for an appropriation before such day, up to the day which proved to be suitable).

第二十六条の十五法第四十一条の十二第七項に規定する政令で定める公社債は、割引の方法により発行される公社債で次に掲げるものとする。

Article 26-15(1)The government or company bonds specified by Cabinet Order prescribed in Article 41-12, paragraph (7) of the Act shall be the government or company bonds listed as follows which are issued by means of a discount:

２法第四十一条の十二第七項第二号に規定する政令で定めるものは、独立行政法人住宅金融支援機構、沖縄振興開発金融公庫又は独立行政法人都市再生機構が、独立行政法人住宅金融支援機構法附則第八条、沖縄振興開発金融公庫法（昭和四十七年法律第三十一号）第二十七条第四項又は独立行政法人都市再生機構法附則第十五条第一項の規定により発行する債券とする。

(2)The bonds specified by Cabinet Order prescribed in Article 41-12, paragraph (7), item (ii) of the Act shall be the bonds issued by the Japan Housing Finance Agency, the Okinawa Development Finance Corporation, or the Urban Renaissance Agency pursuant to the provisions of Article 8 of the Supplementary Provisions of the Japan Housing Finance Agency Act, Article 27, paragraph (4) of the Okinawa Development Finance Corporation Act (Act No. 31 of 1972) or Article 15, paragraph (1) of the Supplementary Provisions of the Urban Renaissance Agency Act.

第二十六条の十五の二非居住者が支払を受けるべき前条第一項第三号に掲げる公社債（法第四十一条の十二第九項に規定する特定短期公社債を除く。）の償還差益については、所得税法第百六十一条第一号に規定する国内にある資産の運用又は保有により生ずる所得とみなして、同法その他所得税に関する法令の規定（所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税に関する規定を除く。）を適用する。

Article 26-15-2Profit from redemption of government or company bonds listed in paragraph (1), item (iii) of the preceding Article (excluding specified short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act) that is to be received by a nonresident shall be deemed to be income arising from the utilization or holding of assets located in Japan prescribed in Article 161, item (i) of the Income Tax Act, and the provisions of said Act and other income tax-related laws and regulations (excluding provisions concerning withholding income tax prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act) shall apply.

第二十六条の十五の三居住者又は国内に恒久的施設を有する非居住者が、割引の方法により発行される公社債で次に掲げるものを国内において譲渡したことによる所得については、法第三十七条の十六第一項の規定は、適用しない。

Article 26-15-3The provisions of Article 37-16, paragraph (1) of the Act shall not apply to income arising from the transfer of the following government or company bonds, issued by means of a discount, that was carried out by a resident or a nonresident who maintains a permanent establishment in Japan:

第二十六条の十六法第四十一条の十二第九項に規定する政令で定める振替記載等は、次の各号に掲げる短期公社債の区分に応じ当該各号に定める振替記載等とする。

Article 26-16The entries or records under the book-entry transfer system specified by Cabinet Order prescribed in Article 41-12, paragraph (9) of the Act shall be the entries or records under the book-entry transfer system specified respectively in the following items for the category of short-term government or company bonds listed in the relevant items:

第二十六条の十七法第四十一条の十二第十項に規定する政令で定める所得は、居住者又は国内に恒久的施設を有する非居住者が、同項に規定する特定短期公社債の譲渡をした場合における当該特定短期公社債の譲渡による所得とする。

Article 26-17The income specified by Cabinet Order prescribed in Article 41-12, paragraph (10) of the Act shall be the income from a transfer of specified short-term government or company bonds prescribed in said paragraph that was carried out by a resident or a nonresident who maintains a permanent establishment in Japan.

第二十六条の十八法第四十一条の十二第十二項に規定する政令で定めるものは、国及び次に掲げる者とする。

Article 26-18(1)The person specified by Cabinet Order prescribed in Article 41-12, paragraph (12) of the Act shall be the national government or any of the following:

２法第四十一条の十二第十二項に規定する政令で定める書類は、次の各号に掲げる者の区分に応じ当該各号に掲げるいずれかの書類とする。

(2)The documents specified by Cabinet Order prescribed in Article 41-12, paragraph (12) of the Act shall be the documents listed respectively in the following items for the category of persons listed in the relevant items:

３法第四十一条の十二第十二項の規定による同項に規定する確認書類（以下第二十六条の二十までにおいて「確認書類」という。）の提示は、同項の告知書の提出をする際にしなければならない。

(3)The identification documents prescribed in Article 41-12, paragraph (12) of the Act (hereinafter referred to as the "identification documents" through to Article 26-20) shall be presented pursuant to the provisions of Article 41-12, paragraph (12) of the Act when submitting a written notice set forth in said paragraph.

４法第四十一条の十二第十二項の告知書の提出をした者が、当該告知書の提出をした後、氏名若しくは名称又は住所（国内に住所を有しない者にあつては、同項に規定する財務省令で定める場所。以下第二十六条の二十までにおいて同じ。）の変更をした場合には、その者は、速やかに、当該告知書の提出をした特定振替機関等の営業所等（同項に規定する営業所等をいう。以下この条において同じ。）の長に（当該告知書を同項の規定により外国仲介業者を経由してその特定振替国債等（同項に規定する特定振替国債等をいう。以下第二十六条の二十までにおいて同じ。）の振替記載等をする特定振替機関等の営業所等の長に提出した場合には、法第四十一条の十二第十二項前段の規定に準じて当該外国仲介業者を経由して当該特定振替機関等の営業所等の長に）その変更をした後のその者の氏名又は名称及び住所を記載した書類の提出をしなければならない。当該書類を提出した後、再び氏名若しくは名称又は住所の変更をした場合についても、同様とする。

(4)When a person who had submitted a written notice set forth in Article 41-12, paragraph (12) of the Act has changed the person's name or address (or any other place specified by Ordinance of the Ministry of Finance in the case where the person does not have an address in Japan; hereinafter the same shall apply through to Article 26-20), the person shall promptly submit a document that states the person's name and address after the change to the head of the business office, etc. (meaning a business office, etc. prescribed in Article 41-12, paragraph (12) of the Act; hereinafter the same shall apply in this Article) of the specified book-entry transfer institution, etc. to which the person had submitted the written notice (where the person had submitted said written notice, pursuant to the provisions of said paragraph, via a foreign intermediary to the head of the business office, etc. of the specified book-entry transfer institution, etc. where he/she makes entries or records under the book-entry transfer system for the specified book-entry national bonds, etc. (meaning specified book-entry national bonds, etc. prescribed in said paragraph; hereinafter the same shall apply through to Article 26-20), the person shall promptly submit such document via said foreign intermediary to the head of the business office, etc. of said specified book-entry transfer institution, etc., according to the provisions of the first sentence of Article 41-12, paragraph (12) of the Act).The same shall apply where the person has changed the name or address again after submitting said document.

５前項に規定する書類の提出をする者は、当該書類の提出をする際、当該書類の提出（外国仲介業者を経由して提出する場合を除く。次項において同じ。）をする特定振替機関等の営業所等の長又は前項に規定する告知書の提出の際に法第四十一条の十二第十二項の経由をした同項の外国仲介業者の国外営業所等（同項に規定する国外営業所等をいう。）の長（次項及び第八項において「外国仲介業者の国外営業所等の長」という。）に確認書類を提示しなければならない。

(5)A person who submits the document prescribed in the preceding paragraph shall, when submitting said document, present the identification documents to the head of the business office, etc. of the specified book-entry transfer institution, etc. to which he/she submits said document (excluding the case where he/she submits said document via a foreign intermediary; the same shall apply in the following paragraph) or to the head of the overseas business office, etc. (meaning the overseas business office, etc. prescribed in Article 41-12, paragraph (12) of the Act) of the foreign intermediary set forth in said paragraph via which he/she had submitted a written notice prescribed in the preceding paragraph as prescribed in Article 41-12, paragraph (12) of the Act (referred to as the "head of the overseas business office, etc. of the foreign intermediary" in the following paragraph and paragraph (8)).

６特定振替機関等の営業所等の長又は外国仲介業者の国外営業所等の長は、法第四十一条の十二第十二項に規定する告知書又は第四項に規定する書類の提出があつた場合には、当該告知書又は書類に記載された氏名又は名称及び住所が、当該告知書又は書類の提出の際に同条第十二項又は前項の規定により提示を受けた確認書類に記載された氏名又は名称及び住所と同じであるかどうかを確認しなければならない。

(6)The head of the business office, etc. of the specified book-entry transfer institution, etc. or the head of the overseas business office, etc. of the foreign intermediary shall, when a written notice prescribed in Article 41-12, paragraph (12) of the Act or the document prescribed in paragraph (4) has been submitted, confirm whether or not the name and address entered in said written notice or the document are consistent with the name and address entered in the identification documents which were presented pursuant to the provisions of Article 41-12, paragraph (12) of the Act or the preceding paragraph at the time of the submission of said written notice or the document.

７前項の規定による確認をした同項の外国仲介業者は、法第四十一条の十二第十二項の振替記載等を受ける者の各人別に、同条第十四項に規定する書類を、当該確認に係る特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に（当該外国仲介業者が外国再間接口座管理機関（同条第十二項に規定する外国再間接口座管理機関をいう。）である場合には、当該特定振替国債等に係る同条第十四項に規定する外国間接口座管理機関を経由して当該外国間接口座管理機関が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に）提出しなければならない。

(7)The foreign intermediary set forth in the preceding paragraph that has provided confirmation pursuant to the provisions of said paragraph shall submit the documents prescribed in Article 41-12, paragraph (14) of the Act for each person who makes entries or records under the book-entry transfer system set forth in paragraph (12) of said Article to the head of the business office, etc. of the specified book-entry transfer institution, etc. where the foreign intermediary makes entries or records under the book-entry transfer system for specified book-entry national bonds, etc. pertaining to said confirmation (where said foreign intermediary is a tertiary foreign account management institution (meaning a tertiary foreign account management institution prescribed in said paragraph), to the head of the business office, etc. of the specified book-entry transfer institution, etc. where the tertiary foreign account management institution prescribed in paragraph (14) of said Article pertaining to said specified book-entry national bonds, etc. makes entries or records under the book-entry transfer system for said specified book-entry national bonds, etc. via said tertiary foreign account management institution).

８特定振替機関等の営業所等の長又は外国仲介業者の国外営業所等の長は、第六項の規定による確認をした場合には、財務省令で定めるところにより、当該確認に関する帳簿（これに類する帳簿又は書類を含む。）に、当該確認をした旨を明らかにし、かつ、当該帳簿を保存しなければならないものとし、法第四十一条の十二第十二項に規定する告知書若しくは第四項に規定する書類又は前項に規定する書類の提出を受けた特定振替機関等の営業所等の長は、財務省令で定めるところにより、これらの告知書及び書類を保存しなければならない。

(8)The head of the business office, etc. of the specified book-entry transfer institution, etc. or the head of the overseas business office, etc. of the foreign intermediary shall, when having provided confirmation pursuant to the provisions of paragraph (6), clearly record that he/she has provided said confirmation in the books concerning said confirmation (including the books or documents equivalent thereto), pursuant to the provisions of Ordinance of the Ministry of Finance, and preserve said books; and the head of the business office, etc. of the specified book-entry transfer institution, etc. who has received the submission of a written notice prescribed in Article 41-12, paragraph (12) of the Act, the document prescribed in paragraph (4) or the documents prescribed in the preceding paragraph shall preserve such written notice and documents, pursuant to the provisions of Ordinance of the Ministry of Finance.

９非居住者又は外国法人（第一項第一号、第三号又は第四号に掲げる者を除く。以下この項において同じ。）が、法第五条の二第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定によりされた確認（以下この項において「振替国債等に係る確認」という。）に係る振替記載等に係る口座において平成十一年四月一日以後最初に短期国債等（法第四十一条の十二第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。）の振替記載等を受ける場合には、当該振替記載等については、当該振替国債等に係る確認に係る法第五条の二第一項第一号イの規定による同号イの振替国債非課税適用申告書の提出（同条第十項の規定による同項の申告書の提出を含む。）又は同条第一項第二号イの規定による同号イの振替地方債非課税適用申告書の提出（同条第十一項の規定による同項の申告書の提出を含む。）をもつて法第四十一条の十二第十二項の規定による同項の告知書の提出（第四項の規定による同項の書類の提出を含む。）があつたものと、当該振替国債等に係る確認に係る法第五条の二第九項の規定による同項の政令で定める書類の提示をもつて法第四十一条の十二第十二項の規定（第五項の規定を含む。）による確認書類の提示があつたものと、当該振替国債等に係る確認をもつて第六項の規定による確認（第七項の規定による同項の書類の提出を含む。）があつたものと、それぞれみなす。ただし、同条第十二項の告知書又は第四項の書類に記載すべき氏名又は名称及び住所が当該振替国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。

(9)Where a nonresident or foreign corporation (excluding those listed in paragraph (1), item (i), item (iii), or item (iv); hereinafter the same shall apply in this paragraph) makes entries or records under the book-entry transfer system for short-term national bonds, etc. (meaning national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which fall under the category of specified short-term government or company bonds and principal-only book-entry national bonds and coupon-only book-entry national bonds prescribed in paragraph (12) of said Article) for the first time on or after April 1, 1999 in the account pertaining to entries or records under the book-entry transfer system that has gone through the confirmation pursuant to the provisions of Article 5-2, paragraph (9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of said Article; hereinafter the same shall apply in this paragraph) (hereinafter such confirmation shall be referred to as "confirmation pertaining to book-entry national bonds, etc." in this paragraph), with regard to said entries or records under the book-entry transfer system, it shall be deemed that the submission of a written notice set forth in Article 41-12, paragraph (12) of the Act under the provisions of said paragraph (including the submission of the document set forth in paragraph (4) under the provisions of said paragraph) has been made by the submission of a written application for a tax exemption on book-entry national bonds set forth in Article 5-2, paragraph (1), item (i), (a) of the Act under the provisions of (a) of said item (including the submission of a written application set forth in paragraph (10) of said Article under the provisions of said paragraph) or the submission of a written application for a tax exemption on book-entry municipal bonds set forth in Article 5-2, paragraph (1), item (ii), (a) of the Act under the provisions of (a) of said item (including the submission of a written application set forth in paragraph (11) of said Article under the provisions of said paragraph) for said confirmation pertaining to book-entry national bonds, etc., that the presentation of the identification documents under the provisions of Article 41-12, paragraph (12) of the Act (including the provisions of paragraph (5)) has been made by the presentation of the documents specified by Cabinet Order set forth in Article 5-2, paragraph (9) of the Act under the provisions of said paragraph for said confirmation pertaining to book-entry national bonds, etc., and that the confirmation under the provisions of paragraph (6) (including the submission of the documents set forth in paragraph (7) under the provisions of said paragraph) has been provided by said confirmation pertaining to book-entry national bonds, etc.; provided, however, that this shall not apply when the name and address to be entered in a written notice set forth in Article 41-12, paragraph (12) of the Act or the document set forth in paragraph (4) differ from the name and address of said nonresident or foreign corporation for which said confirmation pertaining to book-entry national bonds, etc. has been provided.

１０法第四十一条の十二第十二項の告知書の様式は、財務省令で定める。

(10)The form of a written notice set forth in Article 41-12, paragraph (12) of the Act shall be specified by Ordinance of the Ministry of Finance.

１１法第四十一条の十二第十四項に規定する政令で定める書類は、同項に規定する確認をした旨を証する書類及び確認書類又は当該確認書類の写しとする。

(11)The documents specified by Cabinet Order prescribed in Article 41-12, paragraph (14) of the Act shall be a document certifying that the confirmation prescribed in said paragraph has been provided, the identification documents and a copy of said identification documents.

第二十六条の十八の二法第四十一条の十二第十五項に規定する振替記載等を受ける者（以下この条において「顧客」という。）が外国仲介業者から特定振替国債等の振替記載等を受けたときは、当該外国仲介業者は、その都度、当該顧客の各人別に、同項に規定する事項を同項に規定する帳簿に記載し、又は記録し、かつ、当該帳簿を財務省令で定めるところにより保存しなければならない。

Article 26-18-2(1)When persons intending to make entries or records under the book-entry transfer system prescribed in Article 41-12, paragraph (15) of the Act (hereinafter referred to as "customers" in this Article) have made entries or records under the book-entry transfer system for specified book-entry national bonds, etc. via a foreign intermediary, said foreign intermediary shall enter or record the matters prescribed in said paragraph in the books prescribed in said paragraph, for each of said customers each time, and preserve said books pursuant to the provisions of Ordinance of the Ministry of Finance.

２顧客が外国仲介業者から特定振替国債等の振替記載等を受けたときは、当該外国仲介業者は、当該顧客の各人別に、法第四十一条の十二第十六項に規定する事項を当該特定振替国債等に係る当該外国仲介業者の同項に規定する特定振替機関等に対し書面による方法又は次項に規定する方法により通知しなければならない。

(2)When customers have made entries or records under the book-entry transfer system for specified book-entry national bonds, etc. via a foreign intermediary, said foreign intermediary shall provide information about the matters prescribed in Article 41-12, paragraph (16) of the Act for each of said customers to the specified book-entry transfer institution, etc. prescribed in said paragraph of said foreign intermediary pertaining to said specified book-entry national bonds, etc. by way of a document or any other means prescribed in the following paragraph.

３法第四十一条の十二第十六項に規定する政令で定める方法は、電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものとする。

(3)The means specified by Cabinet Order prescribed in Article 41-12, paragraph (16) of the Act shall be a means of using an electronic data processing system or another means of using information and communications technology that is specified by Ordinance of the Ministry of Finance.

４第二項に規定する特定振替機関等は、同項の通知を受けた場合には、当該通知を受けた事項を、その通知を受けた都度、顧客の各人別に、法第四十一条の十二第十六項に規定する帳簿に記載し、又は記録し、かつ、当該帳簿を財務省令で定めるところにより保存しなければならない。

(4)The specified book-entry transfer institution, etc. prescribed in paragraph (2) shall, when having received a notification set forth in said paragraph, enter or record said matters notified, for each of the customers each time, in the books prescribed in Article 41-12, paragraph (16) of the Act and preserve said books pursuant to the provisions of Ordinance of the Ministry of Finance.

第二十六条の十九法第四十一条の十二第十七項に規定する政令で定めるものは、国並びに第二十六条の十八第一項第一号、第二号及び第四号に掲げる者（次条第一項において「公共法人等」という。）とする。

Article 26-19(1)Those specified by Cabinet Order prescribed in Article 41-12, paragraph (17) of the Act shall be the national government and those listed in Article 26-18, paragraph (1), item (i), item (ii) and item (iv) (referred to as "public corporations, etc." in paragraph (1) of the following Article).

２法第四十一条の十二第十七項の規定による告知は、同項に規定する特定振替国債等の譲渡の対価の支払を受ける都度、しなければならない。

(2)A notification under the provisions of Article 41-12, paragraph (17) of the Act shall be made each time, on receipt of the payment of a consideration for the transfer of specified book-entry national bonds, etc. prescribed in said paragraph.

３法第四十一条の十二第十七項の規定による確認書類の提示は、同項の告知をする際にしなければならない。

(3)The identification documents shall be presented pursuant to the provisions of Article 41-12, paragraph (17) of the Act when making a notification set forth in the same paragraph.

４法第四十一条の十二第十七項の規定による告知をする者が同項の規定により提示しなければならないものとされる同項の確認書類の範囲に関し必要な事項は、財務省令で定める。

(4)Necessary matters concerning the scope of the identification documents that a person intending to make a notification under the provisions of Article 41-12, paragraph (17) of the Act shall present pursuant to the provisions of said paragraph shall be specified by Ordinance of the Ministry of Finance.

５法第四十一条の十二第十七項に規定する支払者（次項において「支払者」という。）は、同条第十七項の規定による告知があつた場合には、当該告知があつた氏名又は名称及び住所が、当該告知の際に同項の規定により提示を受けた確認書類に記載された氏名又は名称及び住所と同じであるかどうかを確認しなければならない。

(5)A payer prescribed in Article 41-12, paragraph (17) of the Act (referred to as a "payer" in the following paragraph) shall, when having received a notification under the provisions of paragraph (17) of said Article, confirm whether or not the name and address notified are consistent with the name and address entered in the identification documents that were presented to him/her at the time of said notification pursuant to the provisions of said paragraph.

６支払者は、前項の規定による確認をした場合には、財務省令で定めるところにより、当該確認に関する帳簿（これに類する帳簿又は書類を含む。）に、当該確認をした旨を明らかにし、かつ、当該帳簿を保存しなければならない。

(6)A payer shall, when having provided confirmation under the provisions of the preceding paragraph, clearly record that he/she has provided said confirmation in the books concerning said confirmation (including the books or documents equivalent thereto), pursuant to the provisions of Ordinance of the Ministry of Finance, and preserve said books.

第二十六条の二十法第四十一条の十二第十八項に規定する政令で定めるものは、公共法人等とする。

Article 26-20(1)Those specified by Cabinet Order prescribed in Article 41-12, paragraph (18) of the Act shall be public corporations, etc.

２特定振替機関等及び外国仲介業者が、特定振替国債等の償還（法第四十一条の十二第十八項に規定する償還をいう。第七項において同じ。）又は利息（同条第十八項に規定する利息をいう。以下この条において同じ。）の支払によりその償還金（同項に規定する償還金をいう。以下この条において同じ。）又は利息の支払を受ける場合には、当該償還金又は利息の支払の受領については、同項の規定による同項の告知書の提出は、要しない。

(2)Where a specified book-entry transfer institution, etc. and a foreign intermediary receive redemption money (meaning redemption money prescribed in Article 41-12, paragraph (18) of the Act; hereinafter the same shall apply in this Article) or payment of interest (meaning interest prescribed in Article 41-12, paragraph (18) of the Act; hereinafter the same shall apply in this Article) pertaining to specified book-entry national bonds, etc., due to the redemption (meaning the redemption prescribed in Article 41-12, paragraph (18) of the Act; the same shall apply in paragraph (7)) or payment of interest, a written notice set forth in Article 41-12, paragraph (18) of the Act under the provisions of said paragraph shall not be required to be submitted for the receipt of said redemption or payment of interest.

３法第四十一条の十二第十八項の規定による確認書類の提示は、同項の告知書の提出をする際にしなければならない。

(3)The identification documents shall be presented pursuant to the provisions of Article 41-12, paragraph (18) of the Act when submitting a written notice set forth in said paragraph.

４法第四十一条の十二第十八項に規定する告知書の提出をする者が同項の規定により提示しなければならないものとされる同項の確認書類の範囲に関し必要な事項は、財務省令で定める。

(4)Necessary matters concerning the scope of the identification documents that a person intending to submit a written notice under the provisions of Article 41-12, paragraph (18) of the Act shall present pursuant to the provisions of said paragraph shall be specified by Ordinance of the Ministry of Finance.

５特定振替国債等の償還金又は利息の支払の取扱者は、法第四十一条の十二第十八項に規定する告知書の提出があつた場合には、当該告知書に記載された氏名又は名称及び住所が、当該告知書の提出の際に同項の規定により提示を受けた確認書類に記載された氏名又は名称及び住所と同じであるかどうかを確認しなければならない。

(5)A person in charge of handling payment of redemption money or interest pertaining to specified book-entry national bonds, etc. shall, when a written notice prescribed in Article 41-12, paragraph (18) of the Act has been submitted, confirm whether or not the name and address entered in said written notice are consistent with the name and address entered in the identification documents that were presented to him/her at the time of the submission of said written notice pursuant to the provisions of said paragraph.

６特定振替国債等の償還金又は利息の支払の取扱者は、前項の規定による確認をした場合には、財務省令で定めるところにより、当該確認に関する帳簿（これに類する帳簿又は書類を含む。）に、当該確認をした旨を明らかにし、かつ、当該帳簿及び法第四十一条の十二第十八項に規定する告知書を保存しなければならない。

(6)A person in charge of handling payment of redemption money or interest pertaining to specified book-entry national bonds, etc. shall, when having provided confirmation under the provisions of the preceding paragraph, clearly record that he/she has provided said confirmation in the books concerning said confirmation (including the books or documents equivalent thereto), pursuant to the provisions of Ordinance of the Ministry of Finance, and preserve said books and the written notice prescribed in Article 41-12, paragraph (18) of the Act.

７法第四十一条の十二第十八項に規定する支払を受ける者が、第二十六条の十八第六項の規定によりされた確認（以下この項において「振替記載等に係る確認」という。）に係る特定振替国債等の償還又は利息の支払によりその償還金又は利息の支払を受ける場合には、当該償還金又は利息の支払の受領については、当該振替記載等に係る確認に係る法第四十一条の十二第十二項の規定による同項の告知書の提出（第二十六条の十八第四項の規定による同項の書類の提出を含む。）をもつて法第四十一条の十二第十八項の規定による同項の告知書の提出があつたものと、当該振替記載等に係る確認に係る同条第十二項の規定（第二十六条の十八第五項の規定を含む。）による確認書類の提示をもつて法第四十一条の十二第十八項の規定による確認書類の提示があつたものと、当該振替記載等に係る確認をもつて同項の規定による確認（同条第十九項において準用する同条第十四項の規定による同項の書類の提出を含む。）があつたものと、それぞれみなす。ただし、同条第十八項の告知書に記載すべき氏名又は名称及び住所が当該振替記載等に係る確認がされたその者の氏名又は名称及び住所と異なるときは、この限りでない。

(7)Where a person who receives a payment prescribed in Article 41-12, paragraph (18) of the Act receives redemption money or payment of interest pertaining to specified book-entry national bonds, etc., due to the redemption or payment of interest, pertaining to confirmation provided pursuant to the provisions of Article 26-18, paragraph (6) (hereinafter referred to as "confirmation pertaining to entries or records under the book-entry transfer system" in this paragraph), with regard to the receipt of said redemption money or payment of interest, it shall be deemed that the submission of a written notice set forth in Article 41-12, paragraph (18) of the Act under the provisions of said paragraph has been made by the submission of a written notice set forth in Article 41-12, paragraph (12) of the Act under the provisions of said paragraph (including the submission of the document set forth in Article 26-18, paragraph (4) under the provisions of said paragraph) for said confirmation pertaining to entries or records under the book-entry transfer system, that the presentation of the identification documents under the provisions of Article 41-12, paragraph (18) of the Act has been made by the presentation of the identification documents under the provisions of Article 41-12, paragraph (12) of the Act (including the provisions of Article 26-18, paragraph (5)) for said confirmation pertaining to entries or records under the book-entry transfer system, and that the confirmation under the provisions of Article 41-12, paragraph (18) of the Act (including the submission of the documents set forth in paragraph (14) of said Article under the provisions of said paragraph which is applied mutatis mutandis pursuant to paragraph (19) of said Article) has been provided by said confirmation pertaining to entries or records under the book-entry transfer system; provided, however, that this shall not apply when the name and address to be entered in a written notice set forth in Article 41-12, paragraph (18) of the Act differ from the name and address of the person for which said confirmation pertaining to entries or records under the book-entry transfer system has been provided.

８法第四十一条の十二第十八項の告知書の様式は、財務省令で定める。

(8)The form of a written notice set forth in Article 41-12, paragraph (18) of the Act shall be specified by Ordinance of the Ministry of Finance.

第二十六条の二十一法第四十一条の十二第二十一項に規定する政令で定めるものは、国及び第二十六条の十八第一項各号に掲げる者とする。

Article 26-21(1)Those specified by Cabinet Order prescribed in Article 41-12, paragraph (21) of the Act shall be the national government and those listed in the items of Article 26-18, paragraph (1).

２法第四十一条の十二第二十一項の承認を受けようとする同項に規定する支払者は、その名称及び所在地、当該承認を受けようとする旨その他の財務省令で定める事項を記載した申請書を同項に規定する所轄税務署長に提出しなければならない。

(2)A payer prescribed in Article 41-12, paragraph (21) of the Act who intends to obtain the approval set forth in said paragraph shall submit a written application containing his/her name and location, intention to obtain said approval, and any other matters specified by Ordinance of the Ministry of Finance to the competent district director prescribed in said paragraph.

３前項の所轄税務署長は、同項の申請書の提出があつた場合において、その申請につき承認をし、又は承認をしないこととしたときは、その申請をした者に対し、その旨を書面により通知するものとする。

(3)Where a written application set forth in the preceding paragraph has been submitted, when the competent district director set forth in said paragraph has granted approval or has decided not to grant approval, he/she shall notify to that effect to the applicant in writing.

４法第四十一条の十二第二十二項の承認を受けようとする同項に規定する特定振替国債等の償還金又は利息の支払の取扱いをする者は、その名称及び所在地、当該承認を受けようとする旨その他の財務省令で定める事項を記載した申請書を同項に規定する所轄税務署長に提出しなければならない。

(4)A person in charge of handling payment of redemption money or interest pertaining to specified book-entry national bonds, etc. prescribed in Article 41-12, paragraph (22) of the Act who intends to obtain the approval set forth in said paragraph shall submit a written application containing his/her name and location, intention to obtain said approval, and any other matters specified by Ordinance of the Ministry of Finance to the competent district director prescribed in said paragraph.

５前項の所轄税務署長は、同項の申請書の提出があつた場合において、その申請につき承認をし、又は承認をしないこととしたときは、その申請をした者に対し、その旨を書面により通知するものとする。

(5)Where a written application set forth in the preceding paragraph has been submitted, when the competent district director set forth in said paragraph has granted approval or has decided not to grant approval, he/she shall notify to that effect to the applicant in writing.

６法第四十一条の十二第二十三項の承認を受けようとする同項に規定する特定振替国債等の譲渡の対価の支払をする者又は特定振替国債等の償還金又は利息の支払の取扱いをする者は、その名称及び所在地、その提出しようとする同項に規定する光ディスク等の種類その他の財務省令で定める事項を記載した申請書を当該所在地の所轄税務署長に提出しなければならない。

(6)A person who pays a consideration for the transfer of specified book-entry national bonds, etc. or who is in charge of handling payment of redemption money or interest pertaining to specified book-entry national bonds, etc. prescribed in Article 41-12, paragraph (23) of the Act, who intends to obtain the approval set forth in said paragraph, shall submit a written application containing his/her name and location, the type of optical disk prescribed in said paragraph which he/she intends to submit, and any other matters specified by Ordinance of the Ministry of Finance to the competent district director with jurisdiction over said location.

７前項の税務署長は、同項の申請書の提出があつた場合において、その申請につき承認をし、又は承認をしないこととしたときは、その申請をした者に対し、その旨を書面により通知するものとする。

(7)Where a written application set forth in the preceding paragraph has been submitted, when the competent district director set forth in said paragraph has granted approval or has decided not to grant approval, he/she shall notify to that effect to the applicant in writing.

８法第四十一条の十二第二十一項に規定する特定振替国債等の譲渡対価の支払調書及び同条第二十二項に規定する特定振替国債等の償還金等の支払調書の様式は、財務省令で定める。

(8)The form of a payment record for a consideration for the transfer of specified book-entry national bonds, etc. prescribed in Article 41-12, paragraph (21) of the Act or a payment record for redemption money, etc. of specified book-entry national bonds, etc. prescribed in paragraph (22) of said Article shall be specified by Ordinance of the Ministry of Finance.

第二十六条の二十二法第四十一条の十三に規定する政令で定める発行差金は、次に掲げる発行差金とする。

Article 26-22Bond issue discounts specified by Cabinet Order prescribed in Article 41-13 of the Act shall be the bond issue discounts listed as follows:

第二十七条法第四十二条第一項に規定する芸能人等の役務提供報酬の支払をする同項に規定する免税芸能法人等（第三項において「免税芸能法人等」という。）のその支払につき同条第一項の規定により徴収をすべき所得税の納税地については、所得税法施行令第五十五条中「場所とする」とあるのは、「場所（租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）に規定する免税芸能法人等（以下この条において「免税芸能法人等」という。）が国外において同項に規定する芸能人等の役務提供に係る対価（以下この条において「芸能人等の役務提供に係る対価」という。）のうちから同項各号に掲げる者に支払う同項に規定する芸能人等の役務提供報酬については、当該免税芸能法人等に対し当該芸能人等の役務提供に係る対価の支払をする者（その者が免税芸能法人等に該当する場合には、その者に対して芸能人等の役務提供に係る対価の支払をする者）の国内にある事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地））とする」とする。

Article 27(1)With respect to the place for tax payment of income tax to be collected, pursuant to the provisions of Article 42, paragraph (1) of the Act, for the payment of the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42, paragraph (1) of the Act (referred to as a "tax-exempt entertainment corporation, etc." in paragraph (3)) to entertainers, etc. for their provision of services, the term "shall be the place prescribed in said items" in Article 55 of the Order for Enforcement of the Income Tax Act shall be deemed to be replaced with "shall be the place prescribed in said items (with respect to the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42, paragraph (1) (Special Provisions on Withholding at Source for Remuneration, etc. Paid by a Tax-Exempt Entertainment Corporation, etc. to Entertainers, etc. for Their Provision of Services) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a "tax-exempt entertainment corporation, etc." in this Article), outside Japan, to entertainers, etc. listed in the items of said paragraph for their provision of services out of consideration for the provision of the services of entertainers, etc. prescribed in said paragraph (hereinafter referred to as the "consideration for the provision of the services of entertainers, etc." in this Article), the location of an office, business office or any other place equivalent thereto located in Japan of a person who pays the consideration for the provision of the services of entertainers, etc. of said entertainers, etc. to said tax-exempt entertainment corporation, etc. (where such person falls under the category of a tax-exempt entertainment corporation, etc., a person who pays the consideration for the provision of the services of entertainers, etc. to said person) (where there are two or more locations, the principal location))."

２法第四十二条第一項の規定の適用がある場合における所得税法施行令第二百六十四条の規定の適用については、同条中「源泉徴収義務）」とあるのは、「源泉徴収義務）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」とする。

(2)With respect to the application of the provisions of Article 264 of the Order for Enforcement of the Income Tax Act where the provisions of Article 42, paragraph (1) of the Act is applied, the term "Article 212, paragraph (1) (Withholding Liability for Income of Nonresidents or Corporations) of the Act" in said Article shall be deemed to be replaced with "Article 212, paragraph (1) (Withholding Liability for Income of Nonresidents or Corporations) of the Act or Article 42, paragraph (1) (Special Provisions on Withholding at Source for Remuneration, etc. Paid by a Tax-Exempt Entertainment Corporation, etc. to Entertainers, etc. for Their Provision of Services) of the Act on Special Measures Concerning Taxation."

３免税芸能法人等がその支払を受ける法第四十二条第一項に規定する芸能人等の役務提供に係る所得税法第百六十一条第二号に掲げる対価につき法第四十二条第三項の規定により読み替えられた所得税法第百七十九条及び第二百十三条第一項の規定の適用を受けようとする場合には、当該免税芸能法人等は、当該対価の支払を受ける際、財務省令で定める事項を記載した書類を、当該対価の支払をする者を経由して、当該支払をする者が当該対価につき同法第二百十二条の規定により徴収して納付すべき所得税の納税地の所轄税務署長に提出しなければならない。

(3)Where a tax-exempt entertainment corporation, etc. seeks the application of the provisions of Article 179 and Article 213, paragraph (1) of the Income Tax Act whose terms were replaced under the provisions of Article 42, paragraph (3) of the Act with respect to the consideration listed in Article 161, item (ii) of the Income Tax Act, which they shall receive for the provision of the services of entertainers, etc. prescribed in Article 42, paragraph (1) of the Act, said tax-exempt entertainment corporation, etc. shall, when receiving payment of said consideration, submit a document that states the matters specified by Ordinance of the Ministry of Finance, via a person who pays said consideration, to the competent district director with jurisdiction over the place for tax payment of the income tax to be collected and paid for said consideration by said payer pursuant to the provisions of Article 212 of the Income Tax Act.

第二十七条の二法第四十二条の二第一項に規定する政令で定める債券の買戻又は売戻条件付売買取引は、債券をあらかじめ約定した期日にあらかじめ約定した価格で（あらかじめ期日及び価格を約定することに代えて、その開始以後期日及び価格の約定をすることができる場合にあつては、その開始以後約定した期日に約定した価格で）買い戻し、又は売り戻すことを約定して譲渡し、又は購入し、かつ、当該約定に基づき当該債券を買い戻し、又は売り戻す取引とする。

Article 27-2(1)The bond transaction with a repurchase or resale agreement specified by Cabinet Order prescribed in Article 42-2, paragraph (1) of the Act shall be a bond transaction where the bonds are transferred or purchased under an agreement to repurchase or resell at the agreed prices on the agreed date (or where it is agreed that the date and prices shall be determined after the commencement of the transaction instead of determining the date and prices in advance, at said prices on said date agreed after the commencement of the transaction) and are repurchased or resold based on said agreement.

２法第四十二条の二第一項に規定する政令で定める要件は、次に掲げる要件（同項に規定する特定金融機関等（以下この条において「特定金融機関等」という。）が日本銀行である場合にあつては、第一号及び第三号に掲げる要件）とする。

(2)The requirements specified by Cabinet Order prescribed in Article 42-2, paragraph (1) of the Act shall be as follows (where a specified financial institution, etc. prescribed in said paragraph (hereinafter referred to as a "specified financial institution, etc." in this Article) is the Bank of Japan, the requirements listed in item (i) and item (iii)):

３法第四十二条の二第一項に規定する政令で定める利子は、同項に規定する外国金融機関等が支払を受ける利子で、法第七条の規定により所得税を課さないこととされるものとする。

(3)The interest specified by Cabinet Order prescribed in Article 42-2, paragraph (1) of the Act shall be the interest to be received by a foreign financial institution, etc. prescribed in said paragraph on which no income tax shall be imposed pursuant to the provisions of Article 7 of the Act.

４法第四十二条の二第一項第三号に規定する政令で定める債券は、次に掲げる債券とする。

(4)The bonds specified by Cabinet Order prescribed in Article 42-2, paragraph (1), item (iii) of the Act shall be any of the bonds listed as follows:

５外国金融機関等（法第四十二条の二第四項第一号に規定する外国金融機関等をいう。以下この条において同じ。）のうち同号イに掲げる外国法人が法第四十二条の二第二項各号に掲げる外国法人に該当するかどうかの判定は、当該外国金融機関等が非課税適用申告書（同条第五項に規定する非課税適用申告書をいう。以下この条において同じ。）の提出をしようとする日及び当該非課税適用申告書の提出後特定利子（法第四十二条の二第一項に規定する特定利子をいう。以下この条において同じ。）の支払を受けるべき日の前日の属する事業年度の直前の事業年度終了の時の現況により行うものとする。

(5)Whether or not a foreign corporation listed in Article 42-2, paragraph (4), item (i), (a) of the Act out of foreign financial institutions, etc. (meaning foreign financial institutions, etc. prescribed in said item; hereinafter the same shall apply in this Article) falls under the category of a foreign corporation listed in the items of Article 42-2, paragraph (2) of the Act shall be determined according to its status at the end of the business year immediately prior to the business year including the day on which said foreign financial institution, etc. intends to submit a written application for a tax exemption (meaning a written application for a tax exemption as prescribed in Article 42-2, paragraph (5) of the Act; hereinafter the same shall apply in this Article) and the day preceding the day on which said foreign financial institution, etc. is to receive payment of specified interest (meaning specified interest prescribed in Article 42-2, paragraph (1) of the Act; hereinafter the same shall apply in this Article) after submitting said written application for a tax exemption.

６法第四十二条の二第一項の規定の適用を受けようとする外国金融機関等は、特定金融機関等から最初に特定利子の支払を受けようとする際、非課税適用申告書を、当該特定利子の支払事務を取り扱う当該特定金融機関等の事務所、事業所その他これらに準ずるもの（以下この項及び第十項において「事務所等」という。）を通じて（当該特定利子の支払事務が当該特定金融機関等が有する二以上の事務所等により取り扱われる場合には、当該二以上の事務所等のそれぞれにより最初に取り扱われる際、それぞれの事務所等を通じて）当該特定利子の支払を受けるべき日の前日までに同条第五項に規定する税務署長に提出しなければならない。

(6)A foreign financial institution, etc. which seeks the application of the provisions of Article 42-2, paragraph (1) of the Act shall, when it intends to receive payment of specified interest from a specified financial institution, etc. for the first time, submit a written application for a tax exemption to the district director prescribed in Article 42-2, paragraph (5) of the Act, via an office, business office, or any other establishment equivalent thereto (hereinafter referred to as "offices, etc." in this paragraph and paragraph (10)) of said specified financial institution, etc. in charge of handling payment of said specified interest (where payment of said specified interest is handled at two or more offices, etc. held by said specified financial institution, etc., via respective offices at the time when payment is handled for the first time respectively) by the day preceding the day on which said foreign financial institution, etc. is to receive said specified interest.

７法第四十二条の二第一項の規定の適用を受けようとする外国金融機関等は、当該外国金融機関等に対し特定利子の支払をする特定金融機関等の同条第十項に規定する帳簿に各人別に記載又は記録を受けていないときは、同条第五項の規定により非課税適用申告書を同項に規定する税務署長に提出しなければならない。

(7)A foreign financial institution, etc. which seeks the application of the provisions of Article 42-2, paragraph (1) of the Act shall, when it has not been entered or recorded separately in the books prescribed in Article 42-2, paragraph (10) of the Act of a specified financial institution, etc. which pays specified interest to said foreign financial institution, etc., submit a written application for a tax exemption to the district director prescribed in Article 42-2, paragraph (5) of the Act pursuant to the provisions of said paragraph.

８法第四十二条の二第一項の規定の適用を受けていた外国金融機関等が同条第二項の規定に基づき同条第一項の規定の適用を受けることができなくなつた日後、再び同項の規定の適用を受けようとする場合には、非課税適用申告書を、同項の規定の適用を受けようとする特定利子の支払を受けるべき日の前日までに同条第五項に規定する税務署長に提出しなければならない。

(8)Where a foreign financial institution, etc. which had previously received the application of the provisions of Article 42-2, paragraph (1) of the Act has become unable to receive the application of said provisions based on the provisions of paragraph (2) of said Article and subsequently seeks the application of the provisions of Article 42-2, paragraph (1) of the Act again, said foreign financial institution, etc. shall submit a written application for a tax exemption to the district director prescribed in Article 42-2, paragraph (5) of the Act, by the day preceding the day on which it is to receive the specified interest, in respect of which it seeks the application of the provisions of said paragraph.

９法第四十二条の二第七項に規定する政令で定める書類は、外国法人の法人の登記事項証明書、国税又は地方税の領収証書、納税証明書その他の財務省令で定める書類のいずれかの書類とする。

(9)The documents specified by Cabinet Order prescribed in Article 42-2, paragraph (7) of the Act shall be any of the foreign corporation's certificate of registered matters of the corporation, receipt for national tax or local tax, certificate of tax payment or any other document specified by Ordinance of the Ministry of Finance.

１０特定金融機関等は、その事務所等において非課税適用申告書又は法第四十二条の二第八項に規定する申告書を受理したときは、その受理した日の属する月の翌月末日までに、これらの申告書を同条第五項に規定する税務署長に提出しなければならないものとし、かつ、財務省令で定めるところにより、これらの申告書の写し（これに準ずるものを含む。）を作成し、これを保存しなければならないものとする。

(10)A specified financial institution, etc. shall, when it has received a written application for a tax exemption or a written application prescribed in Article 42-2, paragraph (8) of the Act at its offices, etc., submit such written applications to the district director prescribed in Article 42-2, paragraph (5) of the Act, by the final day of the month following the month involving the date of the receipt, and create copies of such written applications (including those equivalent thereto) and preserve them pursuant to the provisions of Ordinance of the Ministry of Finance.

１１法第四十二条の二第八項の場合において、同項に規定する申告書が同項に規定する税務署長に提出されたときは、同項の特定利子の支払をする者においてその受理がされた時にその提出があつたものとみなす。

(11)In the case referred to in Article 42-2, paragraph (8) of the Act, when a written application prescribed in said paragraph has been submitted to the district director prescribed in said paragraph, it shall be deemed that the submission has been made at the time when the person who pays specified interest set forth in said paragraph received the written application.

１２特定金融機関等は、非課税適用申告書の提出をした外国金融機関等との間で法第四十二条の二第一項に規定する債券現先取引に係る契約が締結されたとき又は当該非課税適用申告書の提出をした者から同条第八項に規定する申告書の提出があつたときは、その都度、各人別に、同条第十項に規定する事項を帳簿に記載し、又は記録し、かつ、当該帳簿を財務省令で定めるところにより保存しなければならない。

(12)A specified financial institution, etc. shall, when the contract for a bond transaction with a repurchase/resale agreement prescribed in Article 42-2, paragraph (1) of the Act has been concluded with a foreign financial institution, etc. which had submitted a written application for a tax exemption, or when a written application prescribed in paragraph (8) of said Article has been submitted by a person who had submitted said written application for a tax exemption, enter or record the matters prescribed in paragraph (10) of said Article in the books for each person each time, and preserve said books pursuant to the provisions of Ordinance of the Ministry of Finance.

第三十九条の十二の二法第六十六条の四の二第一項に規定する法人税の額及び当該法人税の額に係る加算税の額として政令で定めるところにより計算した金額は、次に掲げる金額の合計額とする。

Article 39-12-2(1)The amount calculated as specified by Cabinet Order as the amount of corporation tax and additional tax for said corporation tax prescribed in Article 66-4-2, paragraph (1) of the Act shall be the sum of the amounts listed as follows:

２法第六十六条の四の二第一項に規定する合意がない場合その他の政令で定める場合は次の各号に掲げる場合とし、同項に規定する政令で定める日は国税庁長官が当該各号に掲げる場合に該当する旨を通知した日とする。

(2)The case where there is no agreement prescribed in Article 66-4-2, paragraph (1) of the Act or any other case specified by Cabinet Order shall be the case listed respectively in the following items and the date specified by Cabinet Order prescribed in said paragraph shall be the date on which the Commissioner of the National Tax Agency notified the fact that the case falls under any of those listed in the relevant items:

３法第六十六条の四の二第一項の規定による納税の猶予を受けようとする者は、次に掲げる事項を記載した申請書に、同項の申立てをしたことを証する書類その他の財務省令で定めるものを添付し、これを国税通則法第四十六条第一項に規定する税務署長等に提出しなければならない。

(3)A person intending to receive a grace period for tax payment under the provisions of Article 66-4-2, paragraph (1) of the Act shall submit a written application containing the matters listed as follows along with a document certifying that he/she has filed an objection set forth in said paragraph and other documents specified by Ordinance of the Ministry of Finance to the district director, etc. prescribed in Article 46, paragraph (1) of the Act on General Rules for National Taxes:

４法第六十六条の四の二第一項の規定による納税の猶予を受けた法人税についての国税通則法施行令（昭和三十七年政令第百三十五号）第二十三条第一項の規定の適用については、同項中「納税の猶予又は」とあるのは、「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」とする。

(4)With respect to the application of the provisions of Article 23, paragraph (1) of the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962), regarding the corporation tax for which a grace period for tax payment has been received pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act, the term "or national tax" in Article 23, paragraph (1) of said Order shall be deemed to be replaced with "(including a grace period for tax payment under the provisions of Article 66-4-2, paragraph (1) (Grace Period for Tax Payment under the Special Provisions on Taxation on Transactions with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation) or national tax."

第三十九条の十三法第六十六条の五第一項に規定する超える部分に対応するものとして政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。

Article 39-13(1)The amount calculated as specified by Cabinet Order as the amount equivalent to the excess part prescribed in Article 66-5, paragraph (1) of the Act shall be the amount specified respectively in the following items for the category of cases listed in the relevant items:

２当該内国法人の当該事業年度の法第六十六条の五第一項に規定する総負債に係る平均負債残高から当該内国法人の当該事業年度に係る自己資本の額（同条第四項第七号に規定する自己資本の額をいう。以下この条において同じ。）に三を乗じて得た金額を控除した残額が、当該内国法人の当該事業年度に係る平均負債残高超過額よりも少ない場合における前項の規定の適用については、同項第一号中「イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額」とあるのは「当該内国法人の当該事業年度の法第六十六条の五第一項に規定する総負債に係る平均負債残高から当該内国法人の当該事業年度に係る同条第四項第七号に規定する自己資本の額に三を乗じて得た金額を控除した残額（以下この項において「総負債平均負債残高超過額」という。）がロに掲げる金額」と、「法第六十六条の五第四項第一号」とあるのは「同条第四項第一号」と、「イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）」とあるのは「総負債平均負債残高超過額」と、同項第二号中「前号イに掲げる金額から同号ロに掲げる金額を控除した残額が同号ハに掲げる金額」とあるのは「総負債平均負債残高超過額が前号ロに掲げる金額」と、「平均負債残高超過額」とあるのは「総負債平均負債残高超過額」とする。

(2)With respect to the application of the provisions of the preceding paragraph where the remaining amount after deducting the amount obtained by multiplying the amount of equity capital (meaning the amount of equity capital prescribed in Article 66-5, paragraph (4), item (vii) of the Act; hereinafter the same shall apply in this Article) for the relevant business year of said domestic corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 66-5, paragraph (1) of the Act for the relevant business year of said domestic corporation is less than the amount exceeding the average balance of liabilities for the relevant business year of said domestic corporation, in item (i) of the preceding paragraph, the term "the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c)" shall be deemed to be replaced with "the remaining amount after deducting the amount obtained by multiplying the amount of equity capital prescribed in Article 66-5, paragraph (4), item (vii) of the Act for the relevant business year of said domestic corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 66-5, paragraph (1) of the Act for the relevant business year of said domestic corporation (hereinafter such remaining amount shall be referred to as "the amount exceeding the average balance of the total liabilities" in this paragraph) is equivalent to or less than the amount listed in (b);" the term "Article 66-5, paragraph (4), item (i) of the Act" shall be deemed to be replaced with "paragraph (4), item (i) of said Article;" and the term "remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the following item and the following paragraph)" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities;" and in item (ii) of said paragraph, the term "the remaining amount after deducting the amount listed in (b) from the amount listed in (a) of the preceding item exceeds the amount listed in (c)" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities exceeds the amount listed in (b) of the preceding item;" and the term "the amount exceeding the average balance of liabilities" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities."

３法第六十六条の五第一項の規定を適用する場合において、当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額は、当該事業年度において費用として計上される金額によるものとする。

(3)Where the provisions of Article 66-5, paragraph (1) of the Act shall apply, the amount of interest on liabilities, etc. to be paid to said foreign controlling shareholder, etc. and fund provider, etc. for the relevant business year shall be based on the amount posted as an expense for the relevant business year.

４当該内国法人に係る国外支配株主等が二以上ある場合における法第六十六条の五第一項の規定の適用については、国外支配株主等及び資金供与者等に対する負債に係る平均負債残高、国外支配株主等の資本持分又は国外支配株主等及び資金供与者等に支払う負債の利子等の額は、それぞれ国外支配株主等及び資金供与者等に対する負債に係る平均負債残高、国外支配株主等の資本持分又は国外支配株主等及び資金供与者等に支払う負債の利子等の額を合計した金額によるものとする。

(4)With respect to the application of the provisions of Article 66-5, paragraph (1) of the Act where there are two or more foreign controlling shareholders, etc. of said domestic corporation, the average balance of liabilities regarding the liabilities owed to foreign controlling shareholders, etc. and fund providers, etc., equity interest held by foreign controlling shareholders, etc. and the amount of interest on liabilities, etc. to be paid to foreign controlling shareholders, etc. and fund providers, etc. shall be based on the sum of the average balance of liabilities regarding the liabilities owed to foreign controlling shareholders, etc. and fund providers, etc., equity interest held by foreign controlling shareholders, etc. and the amount of interest on liabilities, etc. to be paid to foreign controlling shareholders, etc. and fund providers, etc., respectively.

５法第六十六条の五第二項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうち、特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。次項及び第八項において同じ。）に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高（当該事業年度の当該資産の帳簿価額の平均的な残高として合理的な方法により計算した金額をいう。次項において同じ。）を超える場合には、当該平均資産残高。第八項において「調整後平均負債残高」という。）とする。

(5)The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by Cabinet Order and is to be deducted from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 66-5, paragraph (2) of the Act shall be the average balance of liabilities regarding the liabilities owed to a domestic corporation's foreign controlling shareholder, etc. and fund provider, etc. which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5, paragraph (4), item (viii) of the Act; the same shall apply in the following paragraph and paragraph (8)) (where said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc. (the average balance of assets shall mean the amount calculated by a reasonable method as the average balance of said assets' book value for the relevant business year; the same shall apply in the following paragraph), such calculated average balance of liabilities shall be said average balance of assets; such average balance of assets shall be referred to as the "average balance of liabilities after adjustment" in paragraph (8)).

６法第六十六条の五第二項に規定する当該事業年度の総負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。第十項において同じ。）のうち、特定債券現先取引等に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高を超える場合には、当該平均資産残高）とする。

(6)The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by Cabinet Order and is to be deducted from the average balance of liabilities regarding the total liabilities for the relevant business year prescribed in Article 66-5, paragraph (2) of the Act shall be the average balance of liabilities regarding the total liabilities for the relevant business year (limited to those which are to be the cause of payment of interest on liabilities, etc.; the same shall apply in paragraph (10)) which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (where said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc., such calculated average balance of liabilities shall be said average balance of assets).

７法第六十六条の五第二項に規定する政令で定めるところにより計算した国外支配株主等の資本持分に係る倍数は、同項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該内国法人に係る国外支配株主等の資本持分で除して計算した倍数とし、同項に規定する政令で定めるところにより計算した自己資本の額に係る倍数は、同項に規定する当該事業年度の総負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該内国法人の自己資本の額で除して計算した倍数とする。

(7)The multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. which is calculated as specified by Cabinet Order prescribed in Article 66-5, paragraph (2) of the Act shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by Cabinet Order prescribed in said paragraph from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in said paragraph and then dividing the calculated average balance of liabilities by the equity interest held by the domestic corporation's foreign controlling shareholder, etc.; and the multiple number applicable to the amount of equity capital which is calculated as specified by Cabinet Order prescribed in said paragraph shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by Cabinet Order prescribed in said paragraph from the average balance of liabilities regarding the total liabilities for the relevant business year prescribed in said paragraph and then dividing the calculated average balance of liabilities by the amount of equity capital of said domestic corporation.

８法第六十六条の五第二項に規定する国外支配株主等及び資金供与者等に支払う負債の利子等の額から控除する政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額は、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち特定債券現先取引等に係るものに、調整後平均負債残高を当該特定債券現先取引等に係る負債に係る平均負債残高で除して得た割合を乗じて計算した金額とする。

(8)The amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by Cabinet Order and is to be deducted from the amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 66-5, paragraph (2) of the Act shall be the amount obtained by multiplying the amount of interest on liabilities, etc. to be paid to the domestic corporation's foreign controlling shareholder, etc. and fund provider, etc. which pertain to a specified bond transaction with a repurchase/resale agreement, etc. by the ratio obtained by dividing the average balance of liabilities after adjustment by the average balance of liabilities regarding liabilities pertaining to said specified bond transaction with a repurchase/resale agreement, etc.

９法第六十六条の五第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債のうち特定債券現先取引等に係るものに係る平均負債残高（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。

(9)With respect to the application of the provisions of paragraphs (1) to (4) in the case where the provisions of Article 66-5, paragraph (2) of the Act is applied, the term "and then multiplying said amount of expenses by the ratio" in paragraph (1), item (i) shall be deemed to be replaced with ", then deducting the amount obtained by multiplying the part of said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5, paragraph (4), item (viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for said amount by the average balance of liabilities (meaning the average balance of liabilities prescribed in paragraph (4), item (v) of said Article; hereinafter the same shall apply in this Article) regarding the liabilities for said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;" the term "The average balance of liabilities (meaning the average balance of liabilities prescribed in Article 66-5, paragraph (4), item (v) of the Act; hereinafter the same shall apply in this Article)" in (a) of paragraph (1), item (i) shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;" the term "The average balance of liabilities" in (b) of said item shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment regarding said liabilities from the average balance of liabilities;" the term "three" in (c) of said item shall be deemed to be replaced with "two;" the term "The amount obtained by deducting the amount of the guarantee charge, etc. related to taxable income" in (a) of paragraph (1), item (ii) shall be deemed to be replaced with "The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of said Article and the amount of the guarantee charge, etc. related to taxable income;" the term "where the remaining amount after deducting the amount" in paragraph (2) shall be deemed to be replaced with "where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;" and the term "by three" in said paragraph shall be deemed to be replaced with "by two."

１０法第六十六条の五第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする内国法人（以下この項において「適用法人」という。）の当該事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額（当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額）の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。

(10)The percentage specified by Cabinet Order prescribed in Article 66-5, paragraph (3) of the Act shall be the percentage of the amount of the total liabilities of any other domestic corporation whose business size set forth in paragraph (3) of said Article and other details are similar to those of a domestic corporation which seeks the application of the provisions of said paragraph (hereinafter referred to as an "applicable corporation" in this paragraph) on the final day of any of said other domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant business year (where said applicable corporation receives the application of the provisions of paragraph (2) of said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day.In this case, where there are any fractions after two decimal places, they shall be rounded up.

１１法第六十六条の五第四項第一号に規定する政令で定める特殊の関係は、次に掲げる関係とする。

(11)The special relationship specified by Cabinet Order prescribed in Article 66-5, paragraph (4), item (i) of the Act shall be a relationship listed as follows:

１２第三十九条の十二第二項及び第三項の規定は、前項第一号及び第二号の発行済株式等の百分の五十以上の株式等を直接又は間接に保有されるかどうかの判定について準用する。

(12)The provisions of paragraph (2) and paragraph (3) of Article 39-12 shall apply mutatis mutandis to the determination as to whether or not 50 percent or more of the issued shares, etc. set forth in item (i) and item (ii) of the preceding paragraph are held directly or indirectly.

１３法第六十六条の五第四項第二号に規定する内国法人に資金を供与する者及び当該資金の供与に関係のある者として政令で定める者は、次に掲げる者とする。

(13)A person who provides a domestic corporation with funds and a person specified by Cabinet Order as being related to such provision of funds as prescribed in Article 66-5, paragraph (4), item (ii) of the Act shall be any of the following:

１４法第六十六条の五第四項第三号に規定する利子に準ずるものとして政令で定めるものは、手形の割引料、法人税法施行令第百三十六条の二第一項に規定する満たない部分の金額その他経済的な性質が利子に準ずるものとする。

(14)The moneys specified by Cabinet Order as being equivalent to interest on liabilities prescribed in Article 66-5, paragraph (4), item (iii) of the Act shall be the discount on bills, the amount of the shortage prescribed in Article 136-2, paragraph (1) of the Order for Enforcement of the Corporation Tax Act and any other moneys whose economic characteristics are equivalent to those of interest.

１５法第六十六条の五第四項第三号に規定する政令で定める費用は、次に掲げるものとする。

(15)The expenses specified by Cabinet Order prescribed in Article 66-5, paragraph (4), item (iii) of the Act shall be the expenses listed as follows:

１６法第六十六条の五第四項第三号に規定するその他政令で定めるものは、法人税法第二条第五号に規定する公共法人又は同条第六号に規定する公益法人等に支払う負債の利子等とする。

(16)Any other expenses specified by Cabinet Order prescribed in Article 66-5, paragraph (4), item (iii) of the Act shall be interest on liabilities, etc. to be paid to a public corporation prescribed in Article 2, item (v) of the Corporation Tax Act or a corporation in the public interest, etc. prescribed in item (vi) of said Article.

１７法第六十六条の五第四項第四号に規定する政令で定める負債は、第十三項各号に規定する場合における当該各号の資金に係る負債とする。

(17)The liabilities specified by Cabinet Order prescribed in Article 66-5, paragraph (4), item (iv) of the Act shall be the liabilities set forth in the items of paragraph (13) in the cases prescribed in the relevant items.

１８法第六十六条の五第四項第五号に規定する負債の額の平均額として政令で定めるところにより計算した金額は、当該事業年度の負債の帳簿価額の平均的な残高として合理的な方法により計算した金額とする。

(18)The amount calculated as specified by Cabinet Order as the average amount of liabilities prescribed in Article 66-5, paragraph (4), item (v) of the Act shall be the amount calculated by a reasonable method as the average balance of the book value of the liabilities for the relevant business year.

１９法第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額は、当該内国法人の当該事業年度に係る自己資本の額に、当該事業年度終了の日において国外支配株主等の有する当該内国法人に係る直接及び間接保有の株式等が当該内国法人の発行済株式等のうちに占める割合を乗じて計算した金額とする。

(19)The amount calculated as specified by Cabinet Order as the interest on a domestic corporation's net assets held by a foreign controlling shareholder, etc. as prescribed in Article 66-5, paragraph (4), item (vi) of the Act shall be the amount obtained by multiplying the amount of equity capital for the relevant business year of said domestic corporation by the ratio of the shares, etc. regarding said domestic corporation held directly or indirectly by a foreign controlling shareholder, etc. on the final day of the relevant business year out of said domestic corporation's issued shares, etc.

２０前項に規定する直接及び間接保有の株式等とは、当該内国法人に係る国外支配株主等が直接に保有する当該内国法人の株式等及び当該国外支配株主等が間接に保有する当該内国法人の株式等（当該内国法人の発行済株式等に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した株式等をいう。）の総数又は合計額をいう。

(20)The shares, etc. held directly or indirectly as prescribed in the preceding paragraph shall be the total number or the sum of a first domestic corporation's shares, etc. that are held directly by its foreign controlling shareholder, etc. and its shares, etc. that are held indirectly by said foreign controlling shareholder, etc. (meaning the shares, etc. calculated by multiplying said domestic corporation's issued shares, etc. by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows)):

２１当該内国法人と当該内国法人に係る国外支配株主等とが第十一項第二号に掲げる関係にある場合において、同号に規定する同一の者が法第二条第一項第一号の二に規定する居住者又は他の内国法人であるときは、当該同一の者を当該内国法人に係る国外支配株主等とみなして、前二項の規定を適用するものとする。

(21)Where a domestic corporation and its foreign controlling shareholder, etc. have a relationship listed in paragraph (11), item (ii), when the same person prescribed in said item is a resident or any other domestic corporation prescribed in Article 2, paragraph (1), item (i)-2 of the Act, the provisions of the preceding two paragraphs shall apply by deeming said same person to be a foreign controlling shareholder, etc. related to said domestic corporation.

２２法第六十六条の五第四項第七号に規定する純資産の額として政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額（当該残額が当該内国法人の当該事業年度終了の日における法人税法第二条第十六号に規定する資本金等の額（当該資本金等の額が資本金の額又は出資金の額に満たない場合には、当該資本金の額又は出資金の額。以下この項及び第二十四項において「資本金等の額」という。）に満たない場合には、当該資本金等の額）とする。

(22)The amount calculated as specified by Cabinet Order as the amount of net assets prescribed in Article 66-5, paragraph (4), item (vii) of the Act shall be the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) (where said remaining amount is less than the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act on the final day of the relevant business year of said domestic corporation (where said amount of stated capital, etc. is less than the amount of stated capital or capital contributions, said amount of stated capital or capital contributions; hereinafter referred to as the "amount of stated capital, etc." in this paragraph and paragraph (24)), such calculated amount shall be said amount of stated capital, etc.):

２３第五項、第十八項及び前項の帳簿価額は、当該内国法人がその会計帳簿に記載した資産又は負債の金額によるものとする。

(23)The book value set forth in paragraph (5) and paragraph (18) and the preceding paragraph shall be based on the amount of assets or liabilities that said domestic corporation entered in its accounting books.

２４当該内国法人と当該内国法人に係る国外支配株主等との間に当該内国法人の株主等である他の内国法人又は出資関連内国法人（当該内国法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該内国法人の当該事業年度終了の日における資本金等の額に当該他の内国法人又は出資関連内国法人の当該内国法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、第三十九条の百十三第二十項に規定する連結個別資本金等の額）を超えるときは、当該内国法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該内国法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。

(24)Where a second domestic corporation which is a shareholder, etc. of a first domestic corporation or where domestic corporations related through capital contribution (meaning a single domestic corporation or two or more domestic corporations which have a link with the first domestic corporation and the second domestic corporation through the holding of shares, etc.; the same shall apply in the following paragraph) are interposed between said first domestic corporation and the foreign controlling shareholder, etc. thereof, when the amount obtained by multiplying the amount of stated capital, etc. on the final day of the relevant business year of said first domestic corporation by the ratio of the second domestic corporation's or the domestic corporation related through capital contribution's shareholding in the first domestic corporation exceeds the amount of stated capital, etc. of said second domestic corporation or domestic corporation related through capital contribution on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2, item (xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc. prescribed in Article 39-113, paragraph (20)), the amount of equity capital pertaining to the first domestic corporation shall be the remaining amount after deducting from said amount of equity capital, either of the smaller amount of said excess amount or the amount of liabilities owed by the second domestic corporation or the domestic corporation related through capital contribution to the foreign controlling shareholder, etc. and the fund provider, etc. of the first domestic corporation on the same day (refereed to as the "deductible amount" in the following paragraph).

２５前項に規定する場合において、同項の出資関連内国法人が同項の当該内国法人であるとした場合に当該出資関連内国法人に係る控除対象金額があるときは、当該出資関連内国法人の同項の資本金等の額は、当該資本金等の額から当該控除対象金額を控除した残額とし、当該出資関連内国法人の同項の国外支配株主等及び資金供与者等に対する負債の額は、当該国外支配株主等及び資金供与者等に対する負債の額に当該控除対象金額を加算した金額とする。

(25)In the case prescribed in the preceding paragraph, when deeming a domestic corporation related through capital contribution set forth in said paragraph to be the first domestic corporation set forth in said paragraph and if there is any deductible amount pertaining to said domestic corporation related through capital contribution, the amount of stated capital, etc. set forth in said paragraph of said domestic corporation related through capital contribution shall be the remaining amount after deducting said deductible amount from said amount of stated capital, etc.; and the amount of liabilities owed by said domestic corporation related through capital contribution to the foreign controlling shareholder, etc. and the fund provider, etc. set forth in said paragraph shall be the amount obtained by adding the amount of liabilities owed to said foreign controlling shareholder, etc. and fund provider, etc. and said deductible amount.

２６当該内国法人が法人税法第二条第六号に規定する公益法人等又は人格のない社団等である場合における法第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額及び同項第七号に規定する純資産の額として政令で定めるところにより計算した金額は、第十九項から前項までの規定にかかわらず、当該内国法人の当該事業年度に係る自己資本の額に、当該事業年度終了の日における総資産の価額のうちに占めるその営む法人税法第二条第十三号に規定する収益事業に係る資産の価額の割合を乗じて計算した金額とする。

(26)The amount calculated as specified by Cabinet Order as the interest on a domestic corporation's net assets prescribed in Article 66-5, paragraph (4), item (vi) of the Act and the amount calculated as specified by Cabinet Order as the amount of net assets prescribed in item (vii) of said paragraph, where said domestic corporation is a corporation in the public interest, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act or an association or foundation without juridical personality, shall be, notwithstanding the provisions of paragraph (19) to the preceding paragraph, the amount obtained by multiplying the amount of equity capital for the relevant business year of said domestic corporation by the ratio of the value of assets for the profit-making business prescribed in Article 2, item (xiii) of the Corporation Tax Act conducted by said domestic corporation out of the value of the total assets on the final day of the relevant business year.

２７法第六十六条の五第四項第八号に規定する政令で定めるものは、次に掲げるいずれかの債券を、現金担保付債券貸借取引で貸し付ける場合又は債券現先取引で譲渡する場合の当該現金担保付債券貸借取引又は債券現先取引とする。

(27)The transaction specified by Cabinet Order prescribed in Article 66-5, paragraph (4), item (viii) of the Act shall be the relevant cash-secured bond lending transaction or bond transaction with a repurchase/resale agreement, where any of the bonds listed as follows are lent in a cash-secured bond lending transaction or transferred in a bond transaction with a repurchase/resale agreement:

２８法第六十六条の五第四項第九号に規定する政令で定める国内源泉所得は、非居住者にあつては同号の非居住者が所得税法第百六十四条第一項第一号から第三号までに掲げる非居住者のいずれに該当するかに応じ当該非居住者のこれらの規定に定める国内源泉所得（租税条約（第一条の三第一項第二号に規定する租税条約をいう。以下この項において同じ。）の規定により所得税が軽減され、又は免除される所得を除く。）とし、外国法人にあつては法第六十六条の五第四項第九号の外国法人が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ当該外国法人のこれらの規定に定める国内源泉所得（租税条約の規定により法人税が軽減され、又は免除される所得を除く。）とする。

(28)The domestic source income specified by Cabinet Order prescribed in Article 66-5, paragraph (4), item (ix) of the Act for a nonresident shall be the domestic source income of a nonresident set forth in said item as specified in Article 164, paragraph (1), items (i) to (iii) of the Income Tax Act, in accordance with the category of said nonresident listed in said items (excluding the income for which income tax shall be reduced or exempted pursuant to the provisions of a tax convention (meaning a tax convention prescribed in Article 1-3, paragraph (1), item (ii); hereinafter the same shall apply in this paragraph)); and the domestic source income specified by Cabinet Order prescribed in Article 66-5, paragraph (4), item (ix) of the Act for a foreign corporation shall be the domestic source income of a foreign corporation set forth in Article 66-5, paragraph (4), item (ix) of the Act as specified in Article 141, items (i) to (iii) of the Corporation Tax Act, in accordance with the category of said foreign corporation listed in said items (excluding the income for which corporation tax shall be reduced or exempted pursuant to the provisions of a tax convention).

２９第一項、第三項から第十八項まで、第二十二項、第二十三項、第二十七項及び前項の規定は、法第六十六条の五第十項において準用する同条第一項から第四項まで及び第六項から第九項までの規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

(29)The provisions of paragraph (1), paragraphs (3) to (18), paragraph (22), paragraph (23), paragraph (27) and the preceding paragraph shall apply mutatis mutandis to the case of applying the provisions of paragraphs (1) to (4) and paragraphs (6) to (9) of Article 66-5 of the Act which are applied mutatis mutandis pursuant to paragraph (10) of said Article.In this case, the terms listed in the middle column of the following table which are used in the provisions listed in the left-hand column of said table shall be deemed to be replaced with the terms listed in the right-hand column of said table.

３０法第六十六条の五第一項の規定の適用がある場合における法人税法施行令第二十二条の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十六条の五第一項（国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令（昭和三十二年政令第四十三号）第三十九条の十三第一項第一号（国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」と、同条第三項中「合計額（以下」とあるのは「合計額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。

(30)With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5, paragraph (1) of the Act shall apply, the term "the sum of the amount of interest on liabilities prescribed in said paragraph to be paid for the relevant business year" in Article 22, paragraph (1) of said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) (Special Provisions on Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in said paragraph pays for the business year set forth in said paragraph" in paragraph (2) of said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in said paragraph pays for the business year set forth in said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) (Special Provisions on Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-13, paragraph (1), item (i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of said Article) (in the case where the provisions of paragraph (1) of said Article is applied by replacing the terms under the provisions of paragraph (2) of said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in said item which is applied by replacing the terms under the provisions of paragraph (2) of said Article));" the term "(hereinafter referred to as the 'sum of" in paragraph (3) of said Article shall be deemed to be replaced with "(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting said amount; hereinafter referred to as the 'sum of"; and the term "paragraph (4), item (i) of said Article" in said paragraph shall be deemed to be replaced with "Article 23, paragraph (4), item (i) of the Act."

第三十九条の十四法第六十六条の六第一項に規定する政令で定める外国関係会社は、次に掲げるものとする。

Article 39-14(1)The affiliated foreign company specified by Cabinet Order prescribed in Article 66-6, paragraph (1) of the Act shall be any of the following:

２外国関係会社が前項第二号の外国関係会社に該当するかどうかの判定については、次に定めるところによる。

(2)Whether or not an affiliated foreign company falls under the category of an affiliated foreign company set forth in item (ii) of the preceding paragraph shall be determined as specified as follows:

３法第六十六条の六第二項第一号に規定する居住者又は内国法人と政令で定める特殊の関係のある非居住者は、法第二条第一項第一号の二に規定する非居住者で、次に掲げるものとする。

(3)A nonresident who has a special relationship specified by Cabinet Order to a resident or domestic corporation prescribed in Article 66-6, paragraph (2), item (i) of the Act shall be a nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act listed as follows:

第三十九条の十五法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第三項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第一号に掲げる金額及び第二号に掲げる金額の合計額から当該所得の金額に係る第三号に掲げる金額を控除した残額（当該所得の金額に係る第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る第三号に掲げる金額との合計額を控除した残額）とする。

Article 39-15(1)The amount of undistributed income calculated in accordance with the standards specified by Cabinet Order prescribed in Article 66-6, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting the amount listed in item (iii) pertaining to the amount of income of a specified foreign subsidiary, etc. prescribed in paragraph (1) of said Article (hereinafter referred to as a "specified foreign subsidiary, etc." in this Article and paragraphs (1) to (3) of the following Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in item (i) and the amount listed in item (ii) pertaining to said income (where the amount listed in item (i) pertaining to said income is a loss, said amount of undistributed income shall be the remaining amount after deducting the sum of said amount of loss and the amount listed in item (iii) pertaining to said amount of income from the amount listed in item (ii) pertaining to said amount of income):

２法第六十六条の六第一項各号に掲げる内国法人は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十三号及び第十四号に掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額とすることができる。

(2)Notwithstanding the provisions of the preceding paragraph, a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the amount of income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of said specified foreign subsidiary, etc. (where there are two or more laws and regulations concerning said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), (where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act is applied to a transaction between said specified foreign subsidiary, etc. and said domestic corporation, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in these provisions), and the sum of the amount listed in items (i) to (xiii) pertaining to said calculated amount of income and then deducting therefrom the amount listed in item (xiii) and item (xiv) pertaining to said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, said amount shall be the remaining amount after deducting the sum of said amount of loss and the amount listed in items (xiv) to (xvi) pertaining to said calculated amount from the sum of the amounts listed in items (i) to (xiii) pertaining to said calculated amount) shall be the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 66-6, paragraph (2), item (ii) of the Act:

３法第六十六条の六第一項各号に掲げる内国法人に係る特定外国子会社等の各事業年度につき控除対象配当等の額（次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。）がある場合には、同条第二項第二号に規定する政令で定める基準により計算した金額は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の額を控除した残額とする。

(3)Where there is any amount of deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of a specified foreign subsidiary, etc. related to a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act, the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 66-6, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting said amount of deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph:

４前項及びこの項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

(4)In the preceding paragraph and this paragraph, the meanings of the terms listed respectively in the following items shall be as specified respectively in the relevant items:

５法第六十六条の六第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第四十条の四第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。

(5)The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-6, paragraph (2), item (ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years that commenced before April 1, 1978 and business years during which the company did not fall under the category of a specified foreign subsidiary, etc. (including specified foreign Subsidiaries, etc. prescribed in Article 40-4, paragraph (1) or Article 68-90, paragraph (1) of the Act)) (such loss shall exclude the amount deducted in business years preceding said relevant business year pursuant to the provisions of this paragraph or Article 39-115, paragraph (5)) (where said sum of the loss exceeds the amount of adjusted income for the relevant business year, said amount of adjusted income).

６前項に規定する欠損金額とは、特定外国子会社等の各事業年度の決算に基づく所得の金額について第一項若しくは第二項又は第三項の規定を適用した場合において計算される欠損の金額をいう。

(6)A loss prescribed in the preceding paragraph shall be a loss calculated where the provisions of paragraph (1), paragraph (2) or paragraph (3) are applied to the amount of income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year.

７第一項第一号の計算をする場合において、同号の規定によりその例に準ずるものとされる法人税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、当該各事業年度に係る法第六十六条の六第五項の確定申告書に当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、その添付がなかつたことについて税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。

(7)When making a calculation set forth in paragraph (1), item (i), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Articles 42 to 53 of the Corporation Tax Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Articles 65-7 to 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7, paragraph (1) of the Act), Article 67-12, paragraph (2) and Article 67-13, paragraph (2) of the Act, whose provisions are to apply under the provisions of said item, said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of said amount in deductible expenses are attached to a final return form for the relevant business year set forth in Article 66-6, paragraph (5) of the Act; provided, however, that this shall not apply when the district director of the tax office finds that there was any unavoidable reason for the failure to attach detailed statements and said detailed statements have been submitted.

８その特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けた内国法人がその適用を受けた事業年度後の事業年度において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第二項の規定の適用を受けようとする場合又はその特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき同項の規定の適用を受けた内国法人がその適用を受けた事業年度後の事業年度において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けようとする場合には、あらかじめ納税地の所轄税務署長の承認を受けなければならない。

(8)Where a domestic corporation, which was subject to the provisions of paragraph (1) for calculating the amount of income of the specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (2) for calculating the amount of income of said specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year in business years following the one to which the provisions of paragraph (1) have been applied; or where a domestic corporation, which was subject to the provisions of paragraph (2) for calculating the amount of income of the specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (1) for calculating the amount of income of the specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year in business years following the one to which the provisions of paragraph (2) have been applied, it shall receive approval from the competent district director with jurisdiction over its place for tax payment, in advance.

第三十九条の十六法第六十六条の六第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額（以下この項において「未処分所得の金額」という。）から次に掲げる金額の合計額を控除した残額（第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額）とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。

Article 39-16(1)The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 66-6, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6, paragraph (2), item (ii) (hereinafter referred to as the "amount of undistributed income" in this paragraph) for the relevant business year of a specified foreign subsidiary, etc. (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in said item, such remaining amount shall be the amount obtained by adding the amount of undistributed income and said excess amount and then deducting therefrom the amount listed in item (ii)).In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted:

２法第六十六条の六第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる内国法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該内国法人の同項の規定の適用に係る各事業年度において、当該特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。

(2)The amount calculated as specified by Cabinet Order prescribed in Article 66-6, paragraph (1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in said paragraph for the relevant business year of a specified foreign subsidiary, etc. related to a domestic corporation listed in the items of said paragraph (hereinafter referred to as the "eligible retained income" in this Section) by the ratio of the shares, etc. for considering the claims held by said domestic corporation out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of the relevant business year of said specified foreign subsidiary, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to said specified foreign subsidiary, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to said domestic corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to said specified foreign subsidiary, etc.) in the relevant business year of said domestic corporation relating to the application of the provisions of said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from said calculated amount):

３前項及びこの項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

(3)In the preceding paragraph and this paragraph, the meanings of the terms listed respectively in the following items shall be as specified respectively in the relevant items:

４第二項の規定による同項各号に定める金額の控除については、同項第一号に定める金額、同項第二号に定める金額及び同項第三号に定める金額の順に控除を行うものとする。

(4)The deduction of the amount specified in the items of paragraph (2) under the provisions of said paragraph shall be made first with the amount specified in item (i) of said paragraph and then sequentially with the amount specified in item (ii) of said paragraph and the amount specified in item (iii) of said paragraph.

５法第六十六条の六第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額は、外国法人の発行済株式等に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した株式等の数又は金額とする。

(5)The number of the shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as those held indirectly as prescribed in Article 66-6, paragraph (2), item (iii) of the Act shall be the number or the amount of the shares, etc. obtained by multiplying the issued shares, etc. of a first foreign corporation by the ratios specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows):

６法第六十六条の六第二項第四号に規定する間接に有するものとして政令で定める外国法人の議決権の数は、外国法人の議決権（同条第一項第一号イに規定する議決権をいう。以下この項において同じ。）の総数に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した議決権の数とする。

(6)The number of voting rights of a foreign corporation specified by Cabinet Order as being held indirectly as prescribed in Article 66-6, paragraph (2), item (iv) of the Act shall be the number of voting rights obtained by multiplying the total number of voting rights (meaning the voting rights prescribed in Article 66-6, paragraph (1), item (i), (a) of the Act; hereinafter the same shall apply in this paragraph) of a first foreign corporation by the ratios specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows):

７法第六十六条の六第二項第五号に規定する間接に有する外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものは、外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した剰余金の配当等の額とする。

(7)The amount of a dividend of surplus, etc. specified by Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 66-6, paragraph (2), item (v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows):

８法第六十六条の六第二項第六号に規定する一の居住者又は内国法人と政令で定める特殊の関係のある者は、次に掲げる個人又は法人とする。

(8)A person who has a special relationship specified by Cabinet Order to a resident or a domestic corporation prescribed in Article 66-6, paragraph (2), item (vi) of the Act shall be an individual or corporation listed as follows:

９法人税法施行令第四条第三項の規定は、前項第二号イからハまでに掲げる他の法人を支配している場合について準用する。

(9)The provisions of Article 4, paragraph (3) of the Order for Enforcement of the Corporation Tax Act shall apply mutatis mutandis when controlling any other corporation listed in (a) to (c) of item (ii) of the preceding paragraph.

１０法第六十六条の六第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国子会社等の事業に従事する当該特定外国子会社等の役員及び使用人に係る人件費の額の合計額（当該特定外国子会社等の各事業年度において前条第一項第一号に規定する本邦法令の規定の例に準じて計算した場合又は同条第二項の規定により計算した場合に算出される所得の金額又は欠損の金額の計算上損金の額に算入されるものに限る。）とする。

(10)The amount of expenses specified by Cabinet Order set forth in Article 66-6, paragraph (1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of said Article shall be the sum of personnel expenses for officers and employees of a specified foreign subsidiary, etc. engaged in the business at said specified foreign subsidiary, etc. prescribed in paragraph (3) of said Article (limited to the amount of income calculated in accordance with the provisions of the laws and regulations of Japan prescribed in paragraph (1), item (i) of the preceding Article or pursuant to the provisions of paragraph (2) of said Article or the amount to be included in deductible expenses for calculating the amount of a loss for the relevant business year of said specified foreign subsidiary, etc.).

第三十九条の十七法第六十六条の六第四項第一号に規定する政令で定める者は、次に掲げる者とする。

Article 39-17(1)The persons specified by Cabinet Order prescribed in Article 66-6, paragraph (4), item (i) of the Act shall be any of the following:

２法第六十六条の六第四項第一号に規定する政令で定める場合は、同項に規定する特定外国子会社等の各事業年度において行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合とする。

(2)The case specified by Cabinet Order prescribed in Article 66-6, paragraph (4), item (i) of the Act shall be any of the cases specified respectively in the following items, in accordance with the category of the principal business to be conducted for the relevant business year of a specified foreign subsidiary, etc. prescribed in said paragraph:

３前項に規定する特定外国子会社等と当該特定外国子会社等に係る関連者との間の取引が、当該特定外国子会社等に係る関連者以外の者（以下この項において「非関連者」という。）を介在させて間接的に行われている場合には、当該非関連者を介在させることについて相当の理由があると認められる場合を除き、当該特定外国子会社等と当該非関連者との間の取引は、当該特定外国子会社等と当該関連者との間において直接行われたものとみなして、前項各号の規定を適用する。

(3)Where transactions prescribed in the preceding paragraph between a specified foreign subsidiary, etc. and an affiliated person related to said specified foreign subsidiary, etc. are conducted indirectly via a person other than an affiliated person related to said specified foreign subsidiary, etc. (hereinafter referred to as a "non-affiliated person" in this paragraph), transactions between said specified foreign subsidiary, etc. and said non-affiliated person shall be deemed to have been conducted directly between said specified foreign subsidiary, etc. and said affiliated person and the provisions of the items of the preceding paragraph shall apply, except in the case where there are justifiable grounds for having said non-affiliated person intervene in such transactions.

４法第六十六条の六第四項第二号に規定する政令で定める水域は、同号に規定する国又は地域に係る内水及び領海並びに排他的経済水域又は大陸棚に相当する水域とする。

(4)The water areas specified by Cabinet Order prescribed in Article 66-6, paragraph (4), item (ii) of the Act shall be inland water and territorial sea and exclusive economic zones or water areas equivalent to continental shelves related to a state or territory prescribed in said item.

５法第六十六条の六第四項第二号に規定する政令で定める場合は、同項に規定する特定外国子会社等の各事業年度において行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合とする。

(5)The case specified by Cabinet Order prescribed in Article 66-6, paragraph (4), item (ii) of the Act shall be any of the cases specified respectively in the following items, in accordance with the category of the principal business to be conducted for the relevant business year of a specified foreign subsidiary, etc. prescribed in said paragraph:

第三十九条の十八法第六十六条の七第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）につきその適用対象留保金額を有する事業年度（以下第四項までにおいて「課税対象年度」という。）の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額（第三十九条の十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額）と当該適用対象留保金額の計算上控除される剰余金の配当等の額との合計額のうちに法第六十六条の七第一項に規定する内国法人に係る課税対象留保金額の占める割合を乗じて計算した金額（当該金額が当該課税対象留保金額を超える場合には、当該課税対象留保金額に相当する金額）とする。

Article 39-18(1)The amount calculated as specified by Cabinet Order prescribed in Article 66-7, paragraph (1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary, etc. prescribed in said paragraph (hereinafter referred to as a "specified foreign subsidiary, etc." in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a "taxable business year" through to paragraph (4)) by the ratio of the taxable retained income pertaining to a domestic corporation prescribed in Article 66-7, paragraph (1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of deductible dividend, etc. prescribed in Article 39-15, paragraph (3), the amount obtained by adding said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of said eligible retained income (where said amount exceeds said taxable retained income, the amount equivalent to said taxable retained income).

２特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合において、当該特定外国子会社等に係る内国法人がその二以上の事業年度又は連結事業年度において当該外国法人税の額につき法第六十六条の七第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）又は第六十八条の九十一第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）の規定の適用を受けるときは、当該二以上の事業年度又は連結事業年度のうち最初の事業年度又は連結事業年度後の事業年度に係る法第六十六条の七第一項の規定の適用については、第一号に掲げる金額から第二号に掲げる金額（法第六十八条の九十一第一項の規定の適用を受けた場合で、その適用を受けた後最初に法第六十六条の七第一項の規定の適用を受けるときは、第三号に掲げる金額）を控除した金額をもつて前項に規定する計算した金額とする。

(2)In the case where a specified foreign subsidiary, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, when a domestic corporation related to said specified foreign subsidiary, etc. seeks the application of the provisions of Article 66-7, paragraph (1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) or Article 68-91, paragraph (1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) of the Act, regarding the amount of said foreign corporation taxes in two or more business years or consolidated business years; with respect to the application of the provisions of Article 66-7, paragraph (1) of the Act for a business year following the first one of said two or more business years or consolidated business years, the amount obtained by deducting the amount listed in item (ii) (the amount listed in item (iii), when seeking the application of the provisions of Article 66-7, paragraph (1) of the Act for the first time after receiving the application of the provisions of Article 68-91, paragraph (1) of the Act) from the amount listed in item (i) shall be deemed to be the calculated amount prescribed in the preceding paragraph:

３特定外国子会社等につきその課税対象年度の所得に対して課された外国法人税の額のうち、法第六十六条の七第一項の規定により当該特定外国子会社等に係る内国法人が納付する同項に規定する控除対象外国法人税の額（以下この条において「控除対象外国法人税の額」という。）とみなされる金額は、次の各号に掲げる外国法人税の区分に応じそれぞれその内国法人の当該各号に定める事業年度においてその内国法人が納付することとなるものとみなす。

(3)Out of the amount of foreign corporation taxes that were imposed on a specified foreign subsidiary, etc. on its income for a taxable business year, the amount deemed to be the amount of creditable foreign corporation taxes prescribed in Article 66-7, paragraph (1) of the Act that shall be paid by a domestic corporation related to said specified foreign subsidiary, etc., pursuant to the provisions of said paragraph, (hereinafter referred to as the "amount of creditable foreign corporation taxes" in this Article) shall be deemed to be payable by the domestic corporation in a business year specified respectively in the following items for the category of foreign corporation taxes listed in the relevant items:

４特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合には、当該特定外国子会社等の当該課税対象年度の課税対象留保金額に相当する金額につき法第六十六条の六第一項の規定の適用を受ける内国法人は、その適用を受ける課税対象留保金額に係るそれぞれの外国法人税の額につき、法第六十六条の七第一項の規定の適用を受け、又は受けないことを選択することができる。

(4)Where a specified foreign subsidiary, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, a domestic corporation to which the provisions of Article 66-6, paragraph (1) of the Act are applied, regarding the amount equivalent to the taxable retained income for the relevant taxable business year of said specified foreign subsidiary, etc., shall choose whether or not it will seek the application of the provisions of Article 66-7, paragraph (1) of the Act regarding the amount of respective foreign corporation taxes on the taxable retained income subject to the provisions of Article 66-6, paragraph (1) of the Act.

５内国法人がその内国法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十六条の七第一項の規定の適用を受けた場合において、その適用を受けた事業年度（以下この項において「適用事業年度」という。）後の事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその内国法人が納付する控除対象外国法人税の額とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。

(5)In the case where a domestic corporation was subject to the provisions of Article 66-7, paragraph (1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary, etc. related to the domestic corporation, when said amount of foreign corporation tax was reduced in a business year after the business year subject to the provisions of said paragraph (hereinafter referred to as the "applicable business year" in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation, pursuant to the provisions of paragraph (1) of said Article, as on the day of the reduction of said foreign corporation tax:

６内国法人がその内国法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十八条の九十一第一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（以下この項において「適用連結事業年度」という。）後の事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその内国法人が納付する同項に規定する個別控除対象外国法人税の額（以下この条において「個別控除対象外国法人税の額」という。）とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。

(6)In the case where a domestic corporation was subject to the provisions of Article 68-91, paragraph (1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary, etc. related to the domestic corporation, when said amount of foreign corporation tax was reduced in a business year after the consolidated business year subject to the provisions of said paragraph (hereinafter referred to as the "applicable consolidated business year" in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation, pursuant to the provisions of paragraph (1) of said Article (hereinafter referred to as the "amount of individually creditable foreign corporation tax" in this Article), as on the day of the reduction of said foreign corporation tax:

７第五項又は前項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた場合における法人税法第六十九条第十項の規定の適用については、法人税法施行令第百五十条（第二項を除く。）に定めるところによる。この場合において、同条第一項中「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）」とあるのは「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）（同条第二項の規定によりみなして適用する場合を含む。）」と、「減額控除対象外国法人税額」とあるのは「減額控除対象外国法人税額（租税特別措置法施行令第三十九条の十八第五項又は第六項（特定外国子会社等の課税対象留保金額に係る外国法人税額の減額）の規定により減額があつたものとみなされる控除対象外国法人税の額又は個別控除対象外国法人税の額を含む。）」とする。

(7)Where the amount of creditable foreign corporation tax or individually creditable foreign corporation tax has been deemed to have been reduced, pursuant to the provisions of paragraph (5) or the preceding paragraph, the provisions of Article 69, paragraph (10) of the Corporation Tax Act shall apply as specified in Article 150 (excluding paragraph (2)) of the Order for Enforcement of the Corporation Tax Act.In this case, in paragraph (1) of said Article, the term "Article 69, paragraph (8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of said Article by deeming the amount to be as specified therein)" shall be deemed to be replaced with "Article 69, paragraph (8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of said Article by deeming the amount to be as specified therein) and Article 66-7, paragraph (1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article);" and the term "the amount of reduced creditable foreign corporation tax" shall be deemed to be replaced with "the amount of reduced creditable foreign corporation tax (including the amount of creditable foreign corporation tax or individually creditable foreign corporation tax that is deemed to have been reduced pursuant to the provisions of Article 39-18, paragraph (5) or paragraph (6) (Reduction of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation)."

８法第六十六条の六第一項各号に掲げる内国法人の各事業年度の所得の金額の計算上同項の規定により益金の額に算入された金額がある場合には、当該益金の額に算入された金額は、当該内国法人の当該各事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、法人税法施行令第百四十二条第三項本文に規定する国外所得金額に含まれるものとする。ただし、当該内国法人に係る特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該国外所得金額に含まれる金額は、当該益金の額に算入された金額の三分の一に相当する金額とする。

(8)Where there is any amount included in the gross profits pursuant to the provisions of Article 66-6, paragraph (1) of the Act for calculating the amount of income for the relevant business year of a domestic corporation listed in the items of said paragraph, said amount included in gross profits shall be included in the foreign income prescribed in the main clause of Article 142, paragraph (3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of deduction prescribed in Article 69, paragraph (1) of the Corporation Tax Act for the relevant business year of said domestic corporation; provided, however, that in the case where the state of the head office of a specified foreign subsidiary, etc. related to the domestic corporation is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141, paragraph (1) of said Order on the income of said specified foreign subsidiary, etc., the amount to be included in said foreign income shall be the amount equivalent to one-third of said amount included in the gross profits.

９第三項各号に掲げる外国法人税の額のうち法第六十六条の七第一項の規定により特定外国子会社等に係る内国法人が納付する控除対象外国法人税の額とみなされる金額は、その内国法人の当該各号に定める事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、法人税法施行令第百四十二条第三項本文に規定する国外所得金額に含まれるものとする。

(9)The part of the amount of foreign corporation taxes listed in the items of paragraph (3) that are deemed to be the amount of creditable foreign corporation tax payable by a domestic corporation related to a specified foreign subsidiary, etc., pursuant to the provisions of Article 66-7, paragraph (1) of the Act, shall be included in foreign income prescribed in the main clause of Article 142, paragraph (3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of deduction prescribed in Article 69, paragraph (1) of the Corporation Tax Act for a business year specified respectively in the relevant items of the domestic corporation.

１０第五項又は第六項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十条第一項の規定による同項に規定する納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する内国法人のこれらの控除をすることとなる事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。

(10)Out of the amount deemed to have been reduced from the amount of creditable foreign corporation tax or individually creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of creditable foreign corporation tax to be paid prescribed in Article 150, paragraph (1) of the Order for Enforcement of the Corporation Tax Act under the provisions of said paragraph or for deduction from the amount exceeding the maximum amount of deduction prescribed in paragraph (3) of said Article under the provisions of said paragraph shall be included in deductible expenses for calculating the amount of income for a business year of a domestic corporation prescribed in paragraph (5) or paragraph (6) for making such deduction.In this case, said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142, paragraph (3) of said Order.

１１法第六十六条の七第三項に規定する政令で定める事業年度は、特定外国子会社等の所得に対して課された外国法人税の額が第三項各号のいずれに該当するかに応じ当該各号に定める事業年度とする。

(11)The business year specified by Cabinet Order prescribed in Article 66-7, paragraph (3) of the Act shall be the business year specified respectively in the items of paragraph (3), in accordance with the category of the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary, etc.

１２法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額（同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定により当該内国法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の十八第十二項（特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」として、同項の規定を適用する。

(12)In the case where there is any taxed amount of retained income prescribed in Article 66-8, paragraph (1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8, paragraph (1) of the Act, pursuant to the provisions of said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of said paragraph occurred with regard to a specified foreign subsidiary, etc. related to said domestic corporation, or an affiliated foreign company related to said domestic corporation, when said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on said specified foreign subsidiary, etc. that was deemed to be the amount of creditable foreign corporation tax payable by said domestic corporation, pursuant to the provisions of Article 66-7, paragraph (1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69, paragraphs (1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7, paragraph (1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by said domestic corporation, pursuant to the provisions of Article 68-91, paragraph (1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15, paragraphs (1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91, paragraph (1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary, etc. that was deemed to be the amount of creditable foreign corporation tax payable by said domestic corporation, which was the basis for said calculation, and which consists of said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by said domestic corporation, which was the basis for said calculation, and which consists of said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year.In this case, the provisions of Article 69, paragraph (10) of said Act shall apply by replacing the terms in said paragraph as follows: the term "the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary, etc. prescribed in Article 66-7, paragraph (1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of said paragraph;" the term "in the case where said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18, paragraph (12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or" the term "the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of paragraph (8) of said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of paragraph (8) of said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary, etc. prescribed in Article 68-91, paragraph (1) (Credit for Foreign Tax on the Individually Taxable Retained Income of the Specified Foreign Subsidiary, etc. of a Consolidated Corporation) of said Act, the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of said paragraph;" and the term "paragraphs (1) to (3) of said Article" shall be deemed to be replaced with "Article 81-15, paragraphs (1) to (3)."

１３第七項の規定は、前項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされる場合について準用する。

(13)The provisions of paragraph (7) shall apply mutatis mutandis where the amount of creditable foreign corporation tax or individually creditable foreign corporation tax is deemed to have been reduced pursuant to the provisions of the preceding paragraph.

１４第十二項に規定する内国法人の法第六十六条の七第一項の規定により納付する控除対象外国法人税の額とみなされた外国法人税の額のうち第十二項の規定により減額されたものとみなされる部分の金額に相当する金額は、当該内国法人の同項に規定する事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、法人税法施行令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。

(14)The amount of foreign corporation tax that was deemed to be the part of the creditable foreign corporation tax payable by a domestic corporation prescribed in paragraph (12), pursuant to the provisions of Article 66-7, paragraph (1) of the Act, that is deemed to have been reduced pursuant to the provisions of paragraph (12) shall be included in deductible expenses for calculating the amount of income for a business year prescribed in said paragraph of said domestic corporation.In this case, said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142, paragraph (3) of the Order for Enforcement of the Corporation Tax Act.

１５前項に規定する内国法人の同項の規定の適用を受ける事業年度における法人税法施行令第七十三条の規定の適用については、同条第二項第十号中「益金算入）」とあるのは、「益金算入）及び租税特別措置法施行令第三十九条の十八第十四項（特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等）」とする。

(15)With respect to the application of the provisions of Article 73 of the Order for Enforcement of the Corporation Tax Act in the business year subject to the provisions of the preceding paragraph of a domestic corporation prescribed in said paragraph, the term "(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiaries, etc. to be Deducted from Corporation Tax)" in paragraph (2), item (x) of said Article shall be deemed to be replaced with "(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiaries, etc. to be Deducted from Corporation Tax) and Article 39-18, paragraph (14) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation."

１６法第六十六条の八第五項及び第六項の規定は、第十四項の規定を適用する場合について準用する。

(16)The provisions of Article 66-8, paragraph (5) and paragraph (6) of the Act shall apply mutatis mutandis where the provisions of paragraph (14) shall apply.

１７法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された金額がある場合における当該内国法人の当該事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、当該損金の額に算入された金額は、法人税法施行令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。ただし、当該特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該国外所得金額の計算上の損金の額として配分する金額は、当該損金の額に算入された金額の三分の一に相当する金額とする。

(17)In the case where there is any amount to be included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8, paragraph (1) of the Act, pursuant to the provisions of said paragraph, in the business year of said domestic corporation including the day on which any of the events listed in the items of said paragraph occurred, with regard to a specified foreign subsidiary, etc. related to said domestic corporation, or an affiliated foreign company related to said domestic corporation; with regard to the calculation of the maximum amount of deduction prescribed in Article 69, paragraph (1) of the Corporation Tax Act for the relevant business year of said domestic corporation, said amount included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142, paragraph (3) of the Order for Enforcement of the Corporation Tax Act; provided however, that in the case where the state of the head office of the specified foreign subsidiary, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141, paragraph (1) of said Order on the income of said specified foreign subsidiary, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of said foreign income shall be the amount equivalent to one-third of said amount included in the deductible expenses.

第三十九条の十九法第六十六条の八第一項に規定する外国関係会社のうち政令で定めるものは、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）に係る第三十九条の十六第三項第三号に規定する控除未済課税済配当等の額（次項において「控除未済課税済配当等の額」という。）を有する外国関係会社とする。

Article 39-19(1)The affiliated foreign company prescribed in Article 66-8, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign companies that holds the taxed amount of a dividend, etc. before deduction prescribed in Article 39-16, paragraph (3), item (iii) (referred to as the "taxed amount of a dividend, etc. before deduction" in the following paragraph) pertaining to a specified foreign subsidiary, etc. prescribed in Article 66-8, paragraph (1) of the Act (hereinafter referred to as a "specified foreign subsidiary, etc." in this Article).

２法第六十六条の八第一項に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額（特定外国子会社等に係る第三十九条の十六第二項の規定による課税対象留保金額の計算上控除される金額を除く。）とする。

(2)The amount calculated as specified by Cabinet Order prescribed in Article 66-8, paragraph (1) of the Act shall be the amount specified respectively in the following items for the category of cases listed in the relevant items (excluding the amount to be deducted for calculating the amount of taxable retained income, pursuant to the provisions of Article 39-16, paragraph (2), pertaining to a specified foreign subsidiary, etc.):

３法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用事業年度前の事業年度又は連結事業年度の期間内の日に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。

(3)With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to a specified foreign subsidiary, etc. related to a domestic corporation prescribed in Article 66-8, paragraph (1) of the Act (where payment was made for said two or more dividends of surplus, etc. on a day within a business year or consolidated business year preceding the applicable business year pertaining to the base business year for said dividend of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a "specified dividend of surplus, etc." in this paragraph), excluding said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in said base business year, up to the day on which six months have elapsed after the final day of the base business year for said specified dividend of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv):

４法第六十六条の八第一項に規定する内国法人が当該内国法人に係る特定外国子会社等に係る同項に規定する課税済留保金額及び当該内国法人に係る法第六十六条の九の六第一項に規定する特定外国法人（当該特定外国子会社等と同一の外国法人に限る。）に係る法第六十六条の九の八第一項に規定する課税済留保金額を有する場合には、法第六十六条の八第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十六条の九の八第一項の規定により損金の額に算入される金額を控除した残額を基礎として前二項の規定により計算した金額を限度とする。

(4)In the case where a domestic corporation prescribed in Article 66-8, paragraph (1) of the Act holds the taxed amount of retained income prescribed in said paragraph that pertains to a specified foreign subsidiary, etc. related to said domestic corporation, and the taxed amount of retained income prescribed in Article 66-9-8, paragraph (1) of the Act that pertains to a specified foreign corporation prescribed in Article 66-9-6, paragraph (1) of the Act (limited to a foreign corporation that is the same as said specified foreign subsidiary, etc.) related to said domestic corporation, the amount calculated as specified by Cabinet Order prescribed in Article 66-8, paragraph (1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding two paragraphs based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 66-9-8, paragraph (1) of the Act from the amount specified in the items of Article 66-8, paragraph (1) of the Act.

５法第六十六条の八第三項の規定の適用がある場合の同項の内国法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む事業年度以後の各事業年度における同条第一項の規定の適用については、同条第三項各号に定める課税済留保金額（同条第一項に規定する課税済留保金額をいう。以下この条において同じ。）又は個別課税済留保金額（法第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる事業年度又は連結事業年度の区分に応じ当該内国法人の当該各号に定める事業年度の課税済留保金額とみなす。

(5)With respect to the application of the provisions of Article 66-8, paragraph (1) of the Act in or after the business year including the day of a qualified merger prescribed in paragraph (3) of said Article (referred to as a "qualified merger, etc." in the following paragraph) of a domestic corporation set forth in said paragraph, in the case where the provisions of said paragraph apply, the taxed amount of retained income specified in the items of said paragraph (meaning the taxed amount of retained income prescribed in paragraph (1) of said Article; hereinafter the same shall apply in this Article) or the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92, paragraph (1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the taxed amount of retained income for a business year of said domestic corporation specified respectively in the following items for the category of business years or consolidated business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting a post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the following paragraph):

６法第六十六条の八第三項の内国法人の適格合併等の日を含む事業年度開始の日前十年以内に開始した各事業年度又は各連結事業年度のうち最も古い事業年度又は連結事業年度開始の日（以下この項において「内国法人十年前事業年度開始日」という。）が当該適格合併等に係る被合併法人等の合併前十年内事業年度、分割前十年内事業年度又は分割等前十年内事業年度（以下この項において「被合併法人等前十年内事業年度」という。）のうち最も古い事業年度又は連結事業年度開始の日（二以上の被合併法人等が行う適格合併等にあつては、当該開始の日が最も早い被合併法人等の当該事業年度又は連結事業年度開始の日。以下この項において「被合併法人等十年前事業年度開始日」という。）後である場合には、当該被合併法人等十年前事業年度開始日から当該内国法人十年前事業年度開始日（当該適格合併等が当該内国法人を設立するものである場合にあつては、当該内国法人の当該適格合併等の日を含む事業年度開始の日。以下この項において同じ。）の前日までの期間を当該期間に対応する当該被合併法人等十年前事業年度開始日に係る被合併法人等前十年内事業年度ごとに区分したそれぞれの期間（当該前日を含む期間にあつては、当該被合併法人等の当該前日を含む事業年度又は連結事業年度開始の日から当該内国法人十年前事業年度開始日の前日までの期間）は、当該内国法人のそれぞれの事業年度とみなして、前項の規定を適用する。

(6)In the case where the first day of the oldest business year or consolidated business year out of the relevant business years or consolidated business years that started within ten years prior to the first day of the business year including the day of a qualified merger, etc. of a domestic corporation set forth in Article 66-8, paragraph (3) of the Act (hereinafter referred to as the "first day of the business year of the domestic corporation ten years before" in this paragraph) falls after the first day of the oldest business year or consolidated business year out of a business year within ten years prior to the merger, business year within ten years prior to the company split or business year within ten years prior to the company split, etc. of a merged corporations, etc. pertaining to said qualified merger, etc. (hereinafter referred to as a "business year of the merged corporations, etc. within the preceding ten years" in this paragraph) (in the case of a qualified merger, etc. made among two or more merged corporations, etc., after the first day of the relevant business year or consolidated business year of the merged corporations, etc. whichever started the earliest; hereinafter referred to as the "first day of the business year of the merged corporations, etc. ten years before" in this paragraph), the provisions of the preceding paragraph shall apply by deeming the respective periods classifying the period between said first day of the business year of the merged corporations, etc. ten years before and the day preceding said first day of the business year of the domestic corporation ten years before (in the case where said domestic corporation is to be established through said qualified merger, etc., the day preceding the first day of the business year of the domestic corporation including the day of the qualified merger, etc.; hereinafter the same shall apply in this paragraph) by the corresponding business year of the merged corporations, etc. within the preceding ten years pertaining to said first day of the business year of the merged corporations, etc. ten years before (for the period including said preceding day, the period between the first day of the business year or consolidated business year of said merged corporation, etc. including said preceding day and the day preceding said first day of the business year of the domestic corporation ten years before) to be the relevant business year of said domestic corporation.

７法第六十六条の八第三項第二号に規定する政令で定めるところにより計算した金額は、次の各号に掲げる課税済留保金額又は個別課税済留保金額の区分に応じ当該各号に定める金額とする。

(7)The amount calculated as specified by Cabinet Order prescribed in Article 66-8, paragraph (3), item (ii) of the Act shall be the amount specified respectively in the following items for the category of the taxed amount of retained income or individually taxed amount of retained income listed in the relevant items:

８法第六十六条の八第三項第三号に規定する政令で定めるところにより計算した金額は、次の各号に掲げる課税済留保金額又は個別課税済留保金額の区分に応じ当該各号に定める金額とする。

(8)The amount calculated as specified by Cabinet Order prescribed in Article 66-8, paragraph (3), item (iii) of the Act shall be the amount specified respectively in the following items for the category of the taxed amount of retained income or individually taxed amount of retained income listed in the relevant items:

９法第六十六条の八第一項の規定の適用を受けた内国法人の利益積立金額の計算については、同項の規定により損金の額に算入された金額は、法人税法施行令第九条第一項第一号イに規定する所得の金額に含まれるものとする。

(9)The amount included in deductible expenses pursuant to the provisions of Article 66-8, paragraph (1) of the Act shall be included in the amount of income prescribed in Article 9, paragraph (1), item (i), (a) of the Order for Enforcement of the Corporation Tax Act for calculating the amount of revenue reserves of a domestic corporation subject to the provisions of Article 66-8, paragraph (1) of the Act.

第三十九条の二十法第六十六条の六第一項の場合において、外国法人が外国関係会社に該当するかどうかの判定は、当該外国法人の各事業年度終了の時の現況によるものとし、内国法人が同項各号に掲げる法人に該当するかどうかの判定は、これらの法人に係る外国関係会社の各事業年度終了の時の現況による。

Article 39-20(1)In the case referred to in Article 66-6, paragraph (1) of the Act, whether or not a foreign corporation falls under the category of an affiliated foreign company shall be determined according to its status at the end of the relevant business year of said foreign corporation and whether or not a domestic corporation falls under the category of a corporation listed in the items of said paragraph shall be determined according to its status at the end of the relevant business year of an affiliated foreign company related to such corporation.

２法第六十六条の六第一項各号に掲げる内国法人が当該内国法人に係る外国関係会社の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係会社の同条第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人に引き継がれたものは、その合併法人が当該外国関係会社の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。

(2)Where a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign company related to said domestic corporation, the number of the shares, etc. of said affiliated foreign company prescribed in paragraph (2), item (iii) of said Article which were directly and indirectly held by the domestic corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been succeeded to by the merging corporation pertaining to the merger shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of said affiliated foreign company.

３法第六十六条の六第一項の規定の適用を受けた内国法人の同項の規定により益金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれないものとする。

(3)The amount included in the gross profits of a domestic corporation subject to the provisions of Article 66-6, paragraph (1) of the Act, pursuant to the provisions of said paragraph, shall not be included in the amount of income, etc. prescribed in the provisions of Article 67, paragraph (3) and paragraph (5) of the Corporation Tax Act for applying these provisions.

４法第六十六条の六第一項の規定の適用を受けた内国法人の利益積立金額の計算については、同項の規定により益金の額に算入された金額は、法人税法施行令第九条第一項第一号イに規定する所得の金額に含まれないものとする。

(4)The amount included in the gross profits pursuant to the provisions of Article 66-6, paragraph (1) of the Act shall not be included in the amount of income prescribed in Article 9, paragraph (1), item (i), (a) of the Order for Enforcement of the Corporation Tax Act for calculating the amount of revenue reserves of a domestic corporation subject to the provisions of Article 66-6, paragraph (1) of the Act.

第三十九条の二十の八法第六十六条の九の六第一項に規定する政令で定める特殊の関係のある個人は、次に掲げる個人とする。

Article 39-20-8(1)An individual who has a special relationship specified by Cabinet Order prescribed in Article 66-9-6, paragraph (1) of the Act to a person who falls under the category of a specified shareholder, etc. shall be any of the following:

２法第六十六条の九の六第一項に規定する政令で定める特殊の関係のある法人は、次に掲げる法人とする。

(2)A corporation which has a special relationship specified by Cabinet Order prescribed in Article 66-9-6, paragraph (1) of the Act to a person who falls under the category of a specified shareholder, etc. shall be any of the following:

３法人税法施行令第四条第三項及び第四項の規定は、前項の規定を適用する場合について準用する。

(3)The provisions of Article 4, paragraph (3) and paragraph (4) of the Order for Enforcement of the Corporation Tax Act shall apply mutatis mutandis where the provisions of the preceding paragraph shall apply.

４法第六十六条の九の六第一項に規定する政令で定める関係は、同項に規定する特殊関係株主等（以下この節において「特殊関係株主等」という。）と特殊関係内国法人との間に特殊関係株主等の特殊関係内国法人に係る間接保有株式等保有割合（次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。）が百分の八十以上である関係がある場合における当該関係とする。

(4)The relationship specified by Cabinet Order prescribed in Article 66-9-6, paragraph (1) of the Act shall be the relevant relationship in the case where a specially-related shareholder, etc. prescribed in said paragraph (hereinafter referred to as a "specially-related shareholder, etc." in this Section) and a specially-related domestic corporation have a relationship where the ratio of the shares, etc. indirectly held by the specially-related shareholder, etc. pertaining to the specially-related domestic corporation (meaning the ratio specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows)) is 80 percent or more:

５法第六十六条の九の六第一項に規定する政令で定める外国法人は、次に掲げる外国法人とする。

(5)A foreign corporation specified by Cabinet Order prescribed in Article 66-9-6, paragraph (1) of the Act shall be any of the following:

６前項第三号において発行済株式等の百分の五十を超える数又は金額の株式等を直接又は間接に保有するかどうかの判定は、同項第一号及び第二号に掲げる外国法人の他の外国法人（同項第一号又は第二号に掲げる外国法人に該当するもの及び特殊関係株主等に該当するものを除く。以下この項において同じ。）に係る直接保有株式等保有割合（前項第一号及び第二号に掲げる外国法人の有する他の外国法人の株式等の数又は金額が当該他の外国法人の発行済株式等のうちに占める割合をいう。）と同項第一号及び第二号に掲げる外国法人の当該他の外国法人に係る間接保有株式等保有割合（次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。）とを合計した割合により行うものとする。

(6)In item (iii) of the preceding paragraph, whether or not a foreign corporation directly or indirectly holds over 50 percent of the issued shares, etc. shall be determined based on the sum of the ratio of the shares, etc. held directly by a first foreign corporation listed in item (i) and item (ii) of said paragraph pertaining to a second foreign corporation (excluding a foreign corporation falling under the category of a foreign corporation listed in item (i) or item (ii) of said paragraph and a foreign corporation falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this paragraph) (such ratio of the shares, etc. held directly shall mean the ratio of the number or the amount of the shares, etc. of the second foreign corporation held by the first foreign corporation listed in item (i) and item (ii) of the preceding paragraph out of the total issued shares, etc. of said second foreign corporation) and the ratio of the shares, etc. held indirectly by the first foreign corporation listed in item (i) and item (ii) of said paragraph pertaining to said second foreign corporation (such ratio of the shares, etc. held indirectly shall mean the ratio specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows)):

７法第六十六条の九の六第一項に規定する政令で定める外国関係法人は、次に掲げるものとする。

(7)An affiliated foreign corporation specified by Cabinet Order prescribed in Article 66-9-6, paragraph (1) of the Act shall be any of the following:

８第三十九条の十四第二項の規定は、外国関係法人が前項第二号の外国関係法人に該当するかどうかの判定について準用する。

(8)The provisions of Article 39-14, paragraph (2) shall apply mutatis mutandis to the determination as to whether or not an affiliated foreign corporation falls under the category of an affiliated foreign corporation set forth in item (ii) of the preceding paragraph.

９法第六十六条の九の六第二項第一号に規定する政令で定める特殊の関係のある個人は、内国法人の株主等と法人税法施行令第四条第一項に規定する特殊の関係のある個人とする。

(9)An individual who has a special relationship to a shareholder, etc. specified by Cabinet Order prescribed in Article 66-9-6, paragraph (2), item (i) of the Act shall be an individual who has a special relationship prescribed in Article 4, paragraph (1) of the Order for Enforcement of the Corporation Tax Act to a shareholder, etc. of a domestic corporation.

１０法第六十六条の九の六第二項第一号に規定する政令で定める特殊の関係のある法人は、次に掲げる法人とする。

(10)A corporation which has a special relationship to a shareholder, etc. specified by Cabinet Order prescribed in Article 66-9-6, paragraph (2), item (i) of the Act shall be any of the following:

１１法人税法施行令第四条第三項及び第四項の規定は、前項の規定を適用する場合について準用する。

(11)The provisions of Article 4, paragraph (3) and paragraph (4) of the Order for Enforcement of the Corporation Tax Act shall apply mutatis mutandis where the provisions of the preceding paragraph shall apply.

１２法第六十六条の九の六第二項第二号に規定する政令で定める内国法人は、合併、分割、事業の譲渡その他の事由（以下この項において「特定事由」という。）により、同号に規定する特定内国法人の当該特定事由の直前の資産及び負債のおおむね全部の移転を受けた内国法人とする。

(12)A domestic corporation specified by Cabinet Order prescribed in Article 66-9-6, paragraph (2), item (ii) of the Act shall be a domestic corporation which has received the transfer of almost all the assets and liabilities of a specified domestic corporation prescribed in said item immediately prior to a merger, split, transfer of business or for other reasons (hereinafter referred to as "specified reasons" in this paragraph) due to said specified reasons.

第三十九条の二十の九法第六十六条の九の六第二項第三号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国法人（以下この条並びに次条第一項及び第二項において「特定外国法人」という。）の各事業年度の決算に基づく所得の金額につき、第三十九条の十五第一項若しくは第二項又は同条第三項の規定の例により計算した金額とする。

Article 39-20-9(1)The amount of undistributed income calculated in accordance with the standards specified by Cabinet Order prescribed in Article 66-9-6, paragraph (2), item (iii) of the Act shall be the amount calculated, pursuant to the provisions of Article 39-15, paragraph (1) or paragraph (2), or paragraph (3) of said Article, with regard to the income of a specified foreign corporation prescribed in Article 66-9-6, paragraph (1) of the Act (hereinafter referred to as a "specified foreign corporation" in this Article and paragraph (1) and paragraph (2) of the following Article) in its settlement of accounts for the relevant business year.

２法第六十六条の九の六第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第四十条の十第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百二十の九第二項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。

(2)The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-9-6, paragraph (2), item (iii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of the preceding paragraph, with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 40-10, paragraph (1) or Article 68-93-6, paragraph (1) of the Act)) (such loss shall exclude the amount deducted in business years preceding said relevant business year pursuant to the provisions of this paragraph or Article 39-120-9, paragraph (2)) (where said sum of the loss exceeds the amount of adjusted income for the relevant business year, said amount of adjusted income).

３前項に規定する欠損金額とは、特定外国法人の各事業年度の決算に基づく所得の金額について、第一項の規定により計算した場合に算出される欠損の金額をいう。

(3)A loss prescribed in the preceding paragraph shall be a loss calculated with regard to the amount of income of a specified foreign corporation in its settlement of accounts for the relevant business year, where the calculation has been made pursuant to the provisions of paragraph (1).

４第三十九条の十五第七項及び第八項の規定は、特定外国法人の各事業年度の決算に基づく所得の金額につき、同条第一項又は第二項の規定の例により計算する場合について準用する。

(4)The provisions of Article 39-15, paragraph (7) and paragraph (8) shall apply mutatis mutandis where the amount of income of a specified foreign corporation in its settlement of accounts for the relevant business year is calculated pursuant to the provisions of paragraph (1) or paragraph (2) of said Article.

第三十九条の二十の十法第六十六条の九の六第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国法人の各事業年度の同条第二項第三号に規定する未処分所得の金額につき、第三十九条の十六第一項の規定の例により計算した金額とする。

Article 39-20-10(1)The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 66-9-6, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the amount calculated with regard to the amount of undistributed income prescribed in Article 66-9-6, paragraph (2), item (iii) of the Act for the relevant business year of a specified foreign corporation, pursuant to the provisions of Article 39-16, paragraph (1).

２法第六十六条の九の六第一項に規定する政令で定めるところにより計算した金額は、特殊関係株主等である内国法人に係る特定外国法人の各事業年度の適用対象留保金額（同項に規定する適用対象留保金額をいう。以下この節において同じ。）につき、第三十九条の十六第二項から第四項までの規定の例により計算した金額とする。

(2)The amount calculated as specified by Cabinet Order prescribed in Article 66-9-6, paragraph (1) of the Act shall be the amount calculated with regard to the eligible retained income (meaning the eligible retained income prescribed in said paragraph; hereinafter the same shall apply in this Section) for the relevant business year of a specified foreign corporation related to a domestic corporation which is a specially-related shareholder, etc., pursuant to the provisions of Article 39-16, paragraphs (2) to (4).

３第三十九条の十六第五項の規定は、法第六十六条の九の六第二項第四号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額について準用する。この場合において、第三十九条の十六第五項第一号中「一部が個人」とあるのは「一部が居住者（法第二条第一項第一号の二に規定する居住者をいう。以下この項において同じ。）」と、「当該個人」とあるのは「当該居住者」と、同項第二号中「個人」とあるのは「居住者」と読み替えるものとする。

(3)The provisions of Article 39-16, paragraph (5) shall apply mutatis mutandis to the number of shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as being held indirectly as prescribed in Article 66-9-6, paragraph (2), item (iv) of the Act.In this case, in Article 39-16, paragraph (5), item (i), the term "an individual" shall be deemed to be replaced with "a resident (meaning a resident prescribed in Article 2, paragraph (1), item (i)-2 of the Act; hereinafter the same shall apply in this paragraph);" the term "said individual" shall be deemed to be replaced with "said resident;" and in item (ii) of said paragraph, the term "an individual" shall be deemed to be replaced with "a resident;" and the term "said individual" shall be deemed to be replaced with "said resident."

４法第六十六条の九の六第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国法人の事業に従事する当該特定外国法人の役員及び使用人に係る人件費の額の合計額につき、第三十九条の十六第十項の規定の例により計算した金額とする。

(4)The amount of expenses specified by Cabinet Order set forth in Article 66-9-6, paragraph (1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of said Article shall be the amount calculated with regard to the sum of personnel expenses for officers and employees of a specified foreign corporation engaged in the business of said specified foreign corporation prescribed in paragraph (3) of said Article, pursuant to the provisions of Article 39-16, paragraph (10).

第三十九条の二十の十一法第六十六条の九の六第四項第一号に規定する政令で定める者は、次に掲げる者とする。

Article 39-20-11(1)The person specified by Cabinet Order prescribed in Article 66-9-6, paragraph (4), item (i) of the Act shall be any of the following:

２第三十九条の十七第二項及び第三項の規定は、法第六十六条の九の六第四項第一号に規定する政令で定める場合について準用する。この場合において、第三十九条の十七第二項第一号中「法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号」とあるのは、「法第六十六条の九の六第二項第二号に規定する特殊関係内国法人、同条第一項に規定する特殊関係株主等及び第三十九条の二十の十一第一項各号」と読み替えるものとする。

(2)The provisions of Article 39-17, paragraph (2) and paragraph (3) shall apply mutatis mutandis to the case specified by Cabinet Order prescribed in Article 66-9-6, paragraph (4), item (i) of the Act.In this case, the term "those listed in the items of Article 40-4, paragraph (1), items of Article 66-6, paragraph (1), items of Article 68-90, paragraph (1) of the Act and the items of the preceding paragraph" in Article 39-17, paragraph (2), item (i) shall be deemed to be replaced with "a specially-related domestic corporation prescribed in Article 66-9-6, paragraph (2), item (ii) of the Act, specially-related shareholder, etc. prescribed in paragraph (1) of said Article and those listed in the items of Article 39-20-11, paragraph (1)."

３第三十九条の十七第五項の規定は、法第六十六条の九の六第四項第二号に規定する政令で定める場合について準用する。

(3)The provisions of Article 39-17, paragraph (5) shall apply mutatis mutandis to the case specified by Cabinet Order prescribed in Article 66-9-6, paragraph (4), item (ii) of the Act.

第三十九条の二十の十二法第六十六条の九の七第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国法人（第三項において「特定外国法人」という。）の適用対象留保金額を有する事業年度の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。第三項において同じ。）の額につき、第三十九条の十八第一項の規定の例により計算した金額とする。

Article 39-20-12(1)The amount calculated as specified by Cabinet Order prescribed in Article 66-9-7, paragraph (1) of the Act shall be the amount calculated, pursuant to the provisions of Article 39-18, paragraph (1), with regard to the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69, paragraph (1) of the Corporation Tax Act; the same shall apply in paragraph (3)) to be imposed on a specified foreign corporation prescribed in Article 66-9-7, paragraph (1) of the Act (referred to as a "specified foreign corporation" in paragraph (3)) on its income for a business year containing eligible retained income.

２法第六十六条の九の七第一項の規定により特殊関係株主等である内国法人が納付する法人税法第六十九条第一項に規定する控除対象外国法人税の額とみなして同条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する場合におけるこれらの規定の適用に関する事項については、第三十九条の十八第二項から第十項まで及び第十二項から第十七項までの規定の例による。

(2)In the case where the provisions of Article 69, paragraphs (1) to (7), paragraph (10) and paragraphs (15) to (18) of the Corporation Tax Act are applied by deeming the calculated amount to be the amount of creditable foreign corporation tax prescribed in paragraph (1) of said Article payable by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provisions of Article 66-9-7, paragraph (1) of the Act, the matters concerning the application of these provisions shall be as prescribed in the provisions of Article 39-18, paragraphs (2) to (10) and paragraphs (12) to (17).

３法第六十六条の九の七第三項に規定する政令で定める事業年度は、特定外国法人の所得に対して課された外国法人税の額が前項の規定によりその例によるものとされる第三十九条の十八第三項各号のいずれに該当するかに応じ当該各号に定める事業年度とする。

(3)The business year specified by Cabinet Order prescribed in Article 66-9-7, paragraph (3) of the Act shall be the business year specified respectively in the items of Article 39-18, paragraph (3), in accordance with the category of the amount of foreign corporation tax imposed on the income of a specified foreign corporation.

第三十九条の二十の十三法第六十六条の九の八第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下第三項までにおいて「特定外国法人」という。）に係る控除未済課税済配当等の額（特定外国法人の各事業年度の適用対象留保金額につき第三十九条の二十の十第二項の規定により第三十九条の十六第二項から第四項までの規定の例により計算する場合の同条第三項第三号に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人とする。

Article 39-20-13(1)The affiliated foreign corporation prescribed in Article 66-9-8, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 66-9-8, paragraph (1) of the Act (hereinafter referred to as a "specified foreign corporation" through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-16, paragraph (3), item (iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-16, paragraphs (2) to (4), pursuant to the provisions of Article 39-20-10, paragraph (2)).

２法第六十六条の九の八第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特殊関係株主等である内国法人に係る特定外国法人又は当該内国法人に係る外国関係法人につき同項各号に掲げる事実が生じた場合における同項各号に定める金額につき、第三十九条の十九第二項及び第三項の規定の例により計算した金額とする。

(2)The amount calculated as specified by Cabinet Order prescribed in Article 66-9-8, paragraph (1) of the Act shall be the amount obtained by calculating the amount specified in the items of said paragraph, where an event listed in the items of said paragraph has occurred, with regard to a specified foreign corporation related to a domestic corporation which is a specially-related shareholder, etc. or an affiliated foreign corporation related to said domestic corporation as prescribed in said paragraph, pursuant to the provisions of Article 39-19, paragraph (2) and paragraph (3).

３法第六十六条の九の八第一項に規定する特殊関係株主等である内国法人が当該内国法人に係る特定外国法人に係る同項に規定する課税済留保金額及び当該内国法人に係る法第六十六条の六第一項に規定する特定外国子会社等（当該特定外国法人と同一の外国法人に限る。）に係る法第六十六条の八第一項に規定する課税済留保金額を有する場合には、法第六十六条の九の八第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十六条の八第一項の規定により損金の額に算入される金額を控除した残額を基礎として前項の規定により計算した金額を限度とする。

(3)In the case where a domestic corporation, which is a specially-related shareholder, etc. prescribed in Article 66-9-8, paragraph (1) of the Act, holds the taxed amount of retained income prescribed in said paragraph that pertains to a specified foreign corporation related to said domestic corporation and the taxed amount of retained income prescribed in Article 66-8, paragraph (1) of the Act that pertains to a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Act (limited to a foreign corporation that is the same as said specified foreign corporation) related to said domestic corporation, the amount calculated as specified by Cabinet Order prescribed in Article 66-9-8, paragraph (1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding paragraph based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 66-8, paragraph (1) of the Act from the amount specified in the items of Article 66-9-8, paragraph (1) of the Act.

４法第六十六条の九の八第三項において準用する法第六十六条の八第三項から第六項までの規定の適用に関する事項については、第三十九条の十九第五項から第八項までの規定の例による。

(4)The matters concerning the application of the provisions of Article 66-8, paragraphs (3) to (6) of the Act which are applied mutatis mutandis pursuant to Article 66-9-8, paragraph (3) of the Act shall be as prescribed in the provisions of Article 39-19, paragraphs (5) to (8).

５第三十九条の十九第九項の規定は、法第六十六条の九の八第一項の規定の適用を受けた特殊関係株主等である内国法人の利益積立金額の計算について準用する。

(5)The provisions of Article 39-19, paragraph (9) shall apply mutatis mutandis to the calculation of the amount of revenue reserves of a domestic corporation which is a specially-related shareholder, etc. subject to the provisions of Article 66-9-8, paragraph (1) of the Act.

第三十九条の二十の十四法第六十六条の九の六第一項の規定を適用する場合において、内国法人が同条第二項第一号に規定する特定内国法人に該当するかどうかの判定については同条第一項に規定する特定関係の発生の基因となる事実が生ずる直前の現況によるものとし、その後に特殊関係株主等と特殊関係内国法人との間に当該特定関係があるかどうかの判定及び外国法人が外国関係法人に該当するかどうかの判定については当該特殊関係内国法人の各事業年度終了の時の現況による。

Article 39-20-14(1)Where the provisions of Article 66-9-6, paragraph (1) of the Act shall apply, whether or not a domestic corporation falls under the category of a specified domestic corporation prescribed in Article 66-9-6, paragraph (2), item (i) of the Act shall be determined according to its status immediately before an event causing a specified relationship prescribed in paragraph (1) of said Article occurred, and whether or not said specified relationship actually exists afterwards between a specially-related shareholder, etc. and a specially-related domestic corporation and whether or not a foreign corporation falls under the category of an affiliated foreign corporation shall be determined according to its status at the end of the relevant business year of said specially-related domestic corporation.

２前項の規定により、特殊関係内国法人の各事業年度終了の時において、外国法人が外国関係法人に該当するものと判定された場合には、当該外国関係法人（法第六十六条の九の六第一項に規定する特定外国法人に該当するものに限る。）のその判定された日を含む各事業年度の適用対象留保金額につき、同条の規定を適用する。

(2)Where a foreign corporation has been determined as falling under the category of an affiliated foreign corporation at the end of the relevant business year of a specially-related domestic corporation, pursuant to the provisions of the preceding paragraph, the provisions of Article 66-9-6 of the Act shall apply to the eligible retained income for the relevant business year including the day on which said affiliated foreign corporation (limited to that falling under the category of a specified foreign corporation prescribed in Article 66-9-6, paragraph (1) of the Act) was determined as falling under such category.

３特殊関係内国法人に係る特殊関係株主等である内国法人が当該内国法人に係る外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人（当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該内国法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。）が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。

(3)Where a domestic corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign corporation related to said domestic corporation, the number of the shares, etc. of said affiliated foreign corporation prescribed in Article 66-9-6, paragraph (2), item (iv) of the Act which were directly and indirectly held by the domestic corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. related to said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. related to said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of said affiliated foreign corporation directly and indirectly held by said domestic corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of said affiliated foreign corporation.

４第三十九条の二十第三項及び第四項の規定は、法第六十六条の九の六第一項の規定により特殊関係株主等である内国法人の益金の額に算入された金額がある場合の法人税法第六十七条第三項及び第五項の規定の適用並びに当該内国法人の利益積立金額の計算について準用する。

(4)The provisions of Article 39-20, paragraph (3) and paragraph (4) shall apply mutatis mutandis to the application of the provisions of Article 67, paragraph (3) and paragraph (5) of the Corporation Tax Act and the calculation of the amount of revenue reserves of a domestic corporation which is a specially-related shareholder, etc., where there is any amount included in the gross profits of said domestic corporation pursuant to the provisions of Article 66-9-6, paragraph (1) of the Act.

５法人税法施行令第十四条の十第一項から第五項まで及び第七項から第十一項までの規定は、法第六十六条の九の六第八項の規定を同条（第三項、第四項及び第六項を除く。）から法第六十六条の九の九までの規定並びに第三十九条の二十の八から第三十九条の二十の十（第四項を除く。）まで及び第三十九条の二十の十二からこの条までの規定において適用する場合について準用する。

(5)The provisions of Article 14-10, paragraphs (1) to (5) and paragraphs (7) to (11) of the Order for Enforcement of the Corporation Tax Act shall apply mutatis mutandis where the provisions of Article 66-9-6, paragraph (8) of the Act shall apply under the provisions of said Article (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 66-9-9 of the Act, Articles 39-20-8 to 39-20-10 (excluding paragraph (4)), and Article 39-20-12 to this Article.

６前項に定めるもののほか、法人税法第四条の七に規定する受託法人又は法人課税信託の受益者についての法第六十六条の九の六（第三項、第四項及び第六項を除く。）から第六十六条の九の九までの規定又は第三十九条の二十の八から第三十九条の二十の十（第四項を除く。）まで若しくは第三十九条の二十の十二からこの条までの規定の適用に関し必要な事項は、財務省令で定める。

(6)With regard to a trust corporation or a beneficiary of a trust subject to corporation taxation prescribed in Article 4-7 of the Corporation Tax Act, in addition to what is specified in the preceding paragraph, other necessary matters concerning the application of the provisions of Article 66-9-6 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 66-9-9 of the Act, Articles 39-20-8 to 39-20-10 (excluding paragraph (4)), or Article 39-20-12 to this Article shall be specified by Ordinance of the Ministry of Finance.

第三十九条の三十法第六十七条の十一第一項に規定する政令で定める利子は、同項に規定する外国法人が支払を受ける利子でその者の法人税法第百四十一条第一号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるものとする。

Article 39-30The interest specified by Cabinet Order prescribed in Article 67-11, paragraph (1) of the Act shall be the interest to be received by a foreign corporation prescribed in said paragraph which is attributed to business conducted by said person in Japan at any fixed place prescribed in Article 141, item (i) of the Corporation Tax Act.

９特定目的会社に対する法人税法施行令第七十三条第二項及び第七十七条の二第二項の規定の適用については、これらの規定中「規定を適用しないで」とあるのは、「規定及び租税特別措置法第六十七条の十四第一項（特定目的会社に係る課税の特例）の規定を適用しないで」とする。

(9)With regard to the application of the provisions of Article 73, paragraph (2) and Article 77-2, paragraph (2) of the Order for Enforcement of the Corporation Tax Act to special purpose companies, the term "without applying the following provisions" in these provisions shall be deemed to be replaced with "without applying the following provisions and the provisions of Article 67-14, paragraph (1) (Special Provisions on Taxation of Special Purpose Companies) of the Act on Special Measures Concerning Taxation."

１０法第六十七条の十四第四項の規定により控除する同項に規定する外国法人税の額（以下この条において「控除外国法人税の額」という。）は、次の各号に掲げる者ごとに、当該各号に定める金額からこれらの者が支払を受ける控除外国法人税の額に係る特定目的会社の利益の配当の額（法第六十七条の十四第一項に規定する利益の配当の額をいう。以下この条において同じ。）を控除した金額を合計した金額（当該金額が特定目的会社が納付した法第六十七条の十四第四項に規定する外国法人税の額を超える場合には、当該外国法人税の額）とする。

(10)The amount of foreign corporation tax prescribed in Article 67-14, paragraph (4) of the Act that is to be credited under said paragraph (hereinafter referred to as the "amount of creditable foreign corporation tax" in this Article) shall be the sum of the amounts that remain after deducting, from the amounts specified in the following items for persons listed in the respective items, the amount of a dividend of profit (meaning the amount of a dividend of profit prescribed in Article 67-14, paragraph (1) of the Act; hereinafter the same shall apply in this Article) of a special purpose company pertaining to the amount of creditable foreign corporation tax that these persons are to receive (where said sum of the amounts exceeds the amount of foreign corporation tax prescribed in Article 67-14, paragraph (4) of the Act that the special purpose company has paid, the amount of said paid foreign corporation tax):

１１控除外国法人税の額は、特定目的会社が利益の配当の額（当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。）につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。

(11)When a special purpose company collects income tax on the amount of a dividend of profit (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.

１２個人又は法人が支払を受ける特定目的会社の利益の配当の額につき法第六十七条の十四第四項の規定の適用があつた場合には、当該利益の配当の額に係る控除外国法人税の額をこれらの者が支払を受ける当該利益の配当の額に加算するものとする。

(12)Where the provisions of Article 67-14, paragraph (4) of the Act has applied to the amount of a dividend of profit of a special purpose company that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of dividend of profit shall be added to said amount of dividend of profit that these persons are to receive.

１３法第六十七条の十四第四項の規定の適用を受けた特定目的会社は、財務省令で定めるところにより、同項に規定する外国法人税の額を課されたことを証する書類その他財務省令で定める書類を保存しなければならない。

(13)A special purpose company, which was subject to the provisions of Article 67-14, paragraph (4) of the Act, shall preserve a document certifying that the amount of foreign corporation tax prescribed in said paragraph has been imposed and other documents specified by Ordinance of the Ministry of Finance, as specified by Ordinance of the Ministry of Finance.

８法第六十七条の十五第一項第二号トに規定する政令で定める要件は、投資法人が同項第一号ロ（２）に規定する機関投資家以外の者から借入れを行つていないこととする。

(8)The requirements specified by Cabinet Order prescribed in Article 67-15, paragraph (1), item (ii), (g) of the Act shall be that an investment corporation has not borrowed funds from any person other than an institutional investor prescribed in item (i), (b), 2. of said paragraph.

９投資法人に対する法人税法施行令第七十三条第二項及び第七十七条の二第二項の規定の適用については、これらの規定中「規定を適用しないで」とあるのは、「規定及び租税特別措置法第六十七条の十五第一項（投資法人に係る課税の特例）の規定を適用しないで」とする。

(9)With regard to the application of the provisions of Article 73, paragraph (2) and Article 77-2, paragraph (2) of the Order for Enforcement of the Corporation Tax Act to investment corporations, the term "without applying the following provisions" in these provisions shall be deemed to be replaced with "without applying the following provisions and the provisions of Article 67-15, paragraph (1) (Special Provisions on Taxation of Investment Corporations) of the Act on Special Measures Concerning Taxation."

１０法第六十七条の十五第五項の規定により控除する同項に規定する外国法人税の額（以下この条において「控除外国法人税の額」という。）は、次の各号に掲げる者ごとに、当該各号に定める金額からこれらの者が支払を受ける控除外国法人税の額に係る投資法人の配当等の額（法第六十七条の十五第一項に規定する配当等の額をいう。以下この条において同じ。）を控除した金額を合計した金額（当該金額が投資法人が納付した法第六十七条の十五第五項に規定する外国法人税の額を超える場合には、当該外国法人税の額）とする。

(10)The amount of foreign corporation tax prescribed in Article 67-15, paragraph (5) of the Act that is to be credited under said paragraph (hereinafter referred to as the "amount of creditable foreign corporation tax" in this Article) shall be the sum of the amounts that remain after deducting, from the amount specified in the following items for persons listed in the respective items, the amount of a dividend, etc. (meaning the amount of a dividend, etc. prescribed in Article 67-15, paragraph (1) of the Act; hereinafter the same shall apply in this Article) of an investment corporation pertaining to the amount of creditable foreign corporation tax that these persons are to receive (where said sum of the amounts exceeds the amount of foreign corporation tax prescribed in Article 67-15, paragraph (5) of the Act that the investment corporation has paid, the amount of said paid foreign corporation tax):

１１控除外国法人税の額は、投資法人が配当等の額（当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。）につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。

(11)When an investment corporation collects income tax on the amount of a dividend, etc. (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.

１２個人又は法人が支払を受ける投資法人の配当等の額につき法第六十七条の十五第五項の規定の適用があつた場合には、当該配当等の額に係る控除外国法人税の額をこれらの者が支払を受ける当該配当等の額に加算するものとする。

(12)Where the provisions of Article 67-15, paragraph (5) of the Act have applied to the amount of a dividend, etc. of an investment corporation that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of dividend, etc. shall be added to said amount of dividend, etc. that these persons are to receive.

１３法第六十七条の十五第五項の規定の適用を受けた投資法人は、財務省令で定めるところにより、同項に規定する外国法人税の額を課されたことを証する書類その他財務省令で定める書類を保存しなければならない。

(13)An investment corporation which was subject to the provisions of Article 67-15, paragraph (5) of the Act shall preserve a document certifying that the amount of foreign corporation tax prescribed in said paragraph has been imposed and other documents specified by Ordinance of the Ministry of Finance, as specified by Ordinance of the Ministry of Finance.

第三十九条の三十三法第六十七条の十六第二項に規定する政令で定める利子又は発行差金は、次に掲げる利子又は発行差金とする。

Article 39-33(1)The interest or bond issue discounts specified by Cabinet Order prescribed in Article 67-16, paragraph (2) of the Act shall be the interest or bond issue discounts listed as follows:

２法第六十七条の十六第三項に規定する政令で定める償還差益は、次に掲げる償還差益とする。

(2)The profit from the redemption specified by Cabinet Order prescribed in Article 67-16, paragraph (3) of the Act shall be the profit from the redemption listed as follows:

第三十九条の三十三の二法第六十七条の十七第二項に規定する政令で定める金額は、次の各号に掲げる場合の区分に応じ、当該各号に定める金額とする。

Article 39-33-2The amount specified by Cabinet Order prescribed in Article 67-17, paragraph (2) of the Act shall be the amount specified respectively in the following items for the category of cases listed in the relevant items:

第三十九条の三十四の三法第六十八条の二の三第一項に規定する政令で定める要件に該当する合併は、次に掲げる要件のすべてに該当する合併とする。

Article 39-34-3(1)A merger satisfying the requirements specified by Cabinet Order prescribed in Article 68-2-3, paragraph (1) of the Act shall be a merger that satisfies all of the following requirements:

２法第六十八条の二の三第二項に規定する政令で定める要件に該当する分割は、次に掲げる要件のすべてに該当する分割とする。

(2)The company split satisfying the requirements specified by Cabinet Order prescribed in Article 68-2-3, paragraph (2) of the Act shall be the company split that satisfies all of the following requirements:

３法第六十八条の二の三第二項第一号に規定する政令で定める分割は、その分割に係る分割法人の当該分割の直前の資産及び負債のおおむね全部が分割承継法人に移転する分割とする。

(3)The company split specified by Cabinet Order prescribed in Article 68-2-3, paragraph (2), item (i) of the Act shall be the company split in which almost all of the assets and liabilities pertaining to a split corporation immediately prior to said company split are to be transferred to a succeeding corporation in the company split.

４法第六十八条の二の三第三項に規定する政令で定める要件に該当する株式交換は、次に掲げる要件のすべてに該当する株式交換とする。

(4)The share exchange satisfying the requirements specified by Cabinet Order prescribed in Article 68-2-3, paragraph (3) of the Act shall be the share exchange that satisfies all of the following requirements:

５法第六十八条の二の三第五項第一号に規定する政令で定める外国法人は、次に掲げるものとする。

(5)The foreign corporation specified by Cabinet Order prescribed in Article 68-2-3, paragraph (5), item (i) of the Act shall be that listed as follows:

６第三十九条の十四第二項の規定は、外国法人が前項第二号の外国法人に該当するかどうかの判定について準用する。

(6)The provisions of Article 39-14, paragraph (2) shall apply mutatis mutandis to the determination as to whether or not a foreign corporation falls under the category of a foreign corporation set forth in item (ii) of the preceding paragraph.

７外国法人が次に掲げる要件のすべてに該当する場合には、第五項各号に掲げる外国法人に含まれないものとする。

(7)A foreign corporation that satisfies all of the following requirements shall not be included in the category of foreign corporations listed in the items of paragraph (5):

８外国法人と当該外国法人に係る関連者との間の取引が、当該外国法人に係る関連者以外の者（以下この項において「非関連者」という。）を介在させて間接的に行われている場合には、当該非関連者を介在させることについて相当の理由があると認められる場合を除き、当該外国法人と当該非関連者との間の取引は、当該外国法人と当該関連者との間において直接行われたものとみなして、前項第三号イの規定を適用する。

(8)Where transactions between a foreign corporation and its affiliated person are conducted indirectly via a person other than the affiliated person of said foreign corporation (hereinafter referred to as a "non-affiliated person" in this paragraph), transactions between said foreign corporation and said non-affiliated person shall be deemed to have been conducted directly between said foreign corporation and said affiliated person and the provisions of item (iii), (a) of the preceding paragraph shall apply, except in the case where there are justifiable grounds for having said non-affiliated person intervene in such transactions.

９第七項第三号イ及び前項に規定する関連者とは、次に掲げる者をいう。

(9)The affiliated person prescribed in paragraph (7), item (iii), (a) and the preceding paragraph shall be that listed as follows:

１０法第六十八条の二の三第五項第二号に規定する政令で定める関係は、次に掲げる関係とする。

(10)The relationship specified by Cabinet Order prescribed in Article 68-2-3, paragraph (5), item (ii) of the Act shall be the relationship listed as follows:

１１前項各号に掲げる関係があるかどうかの判定は、法第六十八条の二の三第一項から第三項までの合併、分割又は株式交換の直前の現況による。

(11)Whether or not there is any relationship listed in the items of the preceding paragraph shall be determined according to its status immediately prior to a merger, company split or share exchange set forth in Article 68-2-3, paragraphs (1) to (3) of the Act.

１２第三十九条の十二第二項及び第三項の規定は、第九項又は第十項の規定を適用する場合について準用する。この場合において、同条第二項及び第三項中「百分の五十以上の」とあるのは、「百分の五十を超える」と読み替えるものとする。

(12)The provisions of Article 39-12, paragraph (2) and paragraph (3) shall apply mutatis mutandis where the provisions of paragraph (9) or paragraph (10) shall apply.In this case the term "50 percent or more" in paragraph (2) and paragraph (3) of said Article shall be deemed to be replaced with "over 50 percent."