Supplementary Provisions, Article 91Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses Other Than Losses, etc. of Small and Medium Sized Enterprises
第九十一条（中小企業者の欠損金等以外の欠損金の繰戻しによる還付の不適用に関する経過措置）
The provisions of Article 66-12 of the New Act on Special Measures Concerning Taxation apply to the amount of loss (meaning the amount of loss prescribed in the main clause of Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in the following paragraph and paragraph (3)) incurred in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in the main clause of Article 66-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation incurred in a business year of a corporation that ended before the Effective Date.
新租税特別措置法第六十六条の十二の規定は、法人の施行日以後に終了する事業年度において生じた欠損金額（租税特別措置法第六十六条の十二第一項本文に規定する欠損金額をいう。次項及び第三項において同じ。）について適用し、法人の施行日前に終了した事業年度において生じた旧租税特別措置法第六十六条の十三第一項本文に規定する欠損金額については、なお従前の例による。
The provisions of Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation do not apply to the portion, up to the amount specified by Cabinet Order prescribed in Article 66-13, paragraph (2) of the Former Act on Special Measures Concerning Taxation, of the amount of loss (excluding the amount of deficit from disaster losses prescribed in the proviso to Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation that serves as the basis for calculating the amount to be refunded pursuant to the provisions of Article 80, paragraph (1) of the Corporation Tax Act as applied mutatis mutandis pursuant to paragraph (5) of that Article or the provisions of Article 144-13, paragraph (1) or (2) of that Act as applied mutatis mutandis pursuant to paragraph (11) of that Article (or, if the certified business restructuring corporation is a group tax sharing corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation, the amount deemed to be the amount that served as the basis for calculating the amount to be refunded pursuant to the provisions of Article 80, paragraph (13) of the Corporation Tax Act)) incurred in a business year ending on or after the Effective Date (excluding a business year in which the provisions of Article 46 of the Act on Special Measures Concerning Taxation, and the provisions of Article 52-2, paragraphs (1) and (4) and Article 52-3, paragraphs (1) through (3), (11) and (12) of the New Act on Special Measures Concerning Taxation pertaining to the provisions of that Article, are applied) of a corporation filing a blue return prescribed in Article 2, paragraph (2), item (xxix) of the Act on Special Measures Concerning Taxation (excluding the corporations listed in the items of Article 66-12, paragraph (1) of that Act) that is a certified business restructuring operator prescribed in Article 66-13, paragraph (2) of the Former Act on Special Measures Concerning Taxation (limited to one that obtained, before the Effective Date, the certification under Article 18, paragraph (1) of the Act on the Support for Strengthening Agricultural Competitiveness (Act No. 35 of 2017) for a specified business restructuring plan prescribed in that paragraph; referred to as a "certified business restructuring corporation" in this paragraph and paragraph (4)) (that portion is hereinafter referred to as the "amount of deficit from specified equipment disposal, etc." in this Article).
租税特別措置法第二条第二項第二十九号に規定する青色申告書を提出する法人（同法第六十六条の十二第一項各号に掲げる法人を除く。）で旧租税特別措置法第六十六条の十三第二項に規定する認定事業再編事業者であるもの（施行日前に同項に規定する特定事業再編計画について農業競争力強化支援法（平成二十九年法律第三十五号）第十八条第一項の認定を受けたものに限る。以下この項及び第四項において「認定事業再編法人」という。）の施行日以後に終了する事業年度（租税特別措置法第四十六条並びに同条の規定に係る新租税特別措置法第五十二条の二第一項及び第四項並びに第五十二条の三第一項から第三項まで、第十一項及び第十二項の規定の適用を受ける事業年度を除く。）において生じた欠損金額（法人税法第八十条第五項において準用する同条第一項の規定又は同法第百四十四条の十三第十一項において準用する同条第一項若しくは第二項の規定により還付を受ける金額の計算の基礎とする租税特別措置法第六十六条の十二第一項ただし書に規定する災害損失欠損金額（当該認定事業再編法人が同法第二条第二項第十号の六に規定する通算法人である場合には、法人税法第八十条第十三項の規定により還付を受けるべき金額の計算の基礎となった金額とされた金額）を除く。）のうち、旧租税特別措置法第六十六条の十三第二項に規定する政令で定める金額に達するまでの金額（以下この条において「特定設備廃棄等欠損金額」という。）については、租税特別措置法第六十六条の十二第一項の規定は、適用しない。
Where the provisions of Article 80, paragraph (1) or Article 144-13, paragraph (1) or (2) of the Corporation Tax Act are applied with regard to an amount of deficit from specified equipment disposal, etc., the portion of the amount of loss for the loss business year prescribed in those provisions in which that amount of deficit from specified equipment disposal, etc. was incurred that exceeds that amount of deficit from specified equipment disposal, etc. is deemed to be nil.
特定設備廃棄等欠損金額について法人税法第八十条第一項又は第百四十四条の十三第一項若しくは第二項の規定を適用する場合には、当該特定設備廃棄等欠損金額が生じたこれらの規定に規定する欠損事業年度の欠損金額のうち当該特定設備廃棄等欠損金額を超える部分の金額は、ないものとする。
The amount of deficit from specified equipment disposal, etc. of a certified business restructuring corporation that is a group tax sharing corporation (meaning a group tax sharing corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation; the same applies in Article 117 of the Supplementary Provisions) is deemed to be the deficit eligible for a refund prescribed in Article 66-12, paragraph (2) of that Act, with regard to the application of the provisions of that paragraph.
通算法人（租税特別措置法第二条第二項第十号の六に規定する通算法人をいう。附則第百十七条において同じ。）である認定事業再編法人の特定設備廃棄等欠損金額は、同法第六十六条の十二第二項の規定の適用については、同項に規定する還付対象欠損金額とみなす。
Beyond what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions of Article 80 and Article 144-13 of the Corporation Tax Act in the case where there is an amount of deficit from specified equipment disposal, etc., and any other matters necessary for the application of the provisions of paragraph (2), are specified by Cabinet Order.
前二項に定めるもののほか、特定設備廃棄等欠損金額がある場合における法人税法第八十条及び第百四十四条の十三の規定の適用その他第二項の規定の適用に関し必要な事項は、政令で定める。