Supplementary Provisions, Article 8Transitional Measures Concerning Deduction for Carryover, etc. of Capital Losses on Shares Issued by Specified Small and Medium Sized Companies
第八条（特定中小会社が発行した株式に係る譲渡損失の繰越控除等に関する経過措置）
The provisions of Article 37-13 of the New Act on Special Measures Concerning Taxation apply to the amount specified by Cabinet Order as the amount of losses prescribed in paragraph (1) of that Article pertaining to specified shares prescribed in that paragraph that a resident or a nonresident who has a permanent establishment in Japan acquires through payment on or after the date on which the Act Partially Amending the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium Sized Enterprises comes into effect, and to the amount of capital losses pertaining to specified shares prescribed in paragraph (4) of that Article.
新租税特別措置法第三十七条の十三の規定は、居住者又は国内に恒久的施設を有する非居住者が中小企業の創造的事業活動の促進に関する臨時措置法の一部を改正する法律の施行の日以後に払込みにより取得をする同条第一項に規定する特定株式に係る同項に規定する損失の金額として政令で定める金額及び同条第四項に規定する特定株式に係る譲渡損失の金額について適用する。