# 中小企業等経営強化法 / Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. — 第七条 (Article 7) This is the Markdown twin of https://japanlaw.org/en/sme-management-strengthening-act/art-7. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 中小企業等経営強化法 (Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc.), 平成十一年法律第十八号 - English title "Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc.": claude-opus-5-5 - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第七条 (Article 7)（課税の特例） — address `art-7` - Text in force since: 2026-01-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-management-strengthening-act/art-7 - e-Gov law ID: 411AC0000000018 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七条（課税の特例） — Special Provisions on Taxation caption: machine translation, not official art-7 · https://japanlaw.org/en/sme-management-strengthening-act/art-7 **第一項** 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。 art-7/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-7/par-1 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). machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 中小企業等経営強化法 第六条第一項（診断及び指導） — https://japanlaw.org/en/sme-management-strengthening-act/art-6/par-1 --- ## Sources - claude-opus-5-5 — English titles of cited laws, written for this site, written 2026-10-08 - e-Gov 法令検索, Digital Agency (デジタル庁) — 中小企業等経営強化法 — the text in force from 2026-01-01 (https://laws.e-gov.go.jp/law/411AC0000000018/20260101_507AC0000000041), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch sme-management-strengthening-act-20261106T173426-005, translated 2026-11-07 - This site's parser, version 225 — 中小企業等経営強化法 — structure, counts, cross-references and defined terms, computed 2026-11-06