Where an individual has acquired, by payment, shares issued by a specified new small and medium-sized enterprise (limited to the case where the individual has obtained confirmation from the Minister of Economy, Trade and Industry, in accordance with Order of the Ministry of Economy, Trade and Industry, concerning the acquisition of the shares), and a transfer loss, etc. arises on those shares, special provisions on taxation, such as the carrying forward of deductions, are to apply to the transfer loss, etc. as provided by the Act on Special Measures Concerning Taxation (Act No. 26 of 1957).
特定新規中小企業者により発行される株式を払込みにより個人が取得した場合（当該株式を取得したことについて経済産業省令で定めるところにより経済産業大臣の確認を受けた場合に限る。）で、当該株式について譲渡損失等が発生したときは、租税特別措置法（昭和三十二年法律第二十六号）で定めるところにより、当該譲渡損失等について繰越控除等の課税の特例の適用があるものとする。
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specified new small and medium-sized enterprisemachine translation
「特定新規中小企業者」
In Articles 6 and 7, a company that is a new small and medium-sized enterprise (新規中小企業者) and meets requirements an Order of the Ministry of Economy, Trade and Industry (経済産業省令) sets for one that especially needs, and is suited, to take in outside investment actively to grow its business.
Short name set inArticle 6, paragraph (1)· applies only in this provision and in Article 7