# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条の十二 (Article 66-12) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - 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: 第六十六条の十二 (Article 66-12)（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） — address `art-66-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-66-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-66-12 - Every provision below carries its address and both URLs 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. --- ### 第六十六条の十二（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） — Non-Application of Refunds by Carryback of Losses Other Than Losses, etc. of Small and Medium-Sized Enterprises caption: machine translation, not official art-66-12 · https://japanlaw.org/en/special-taxation-measures-act/art-66-12 · https://japanlaw.org/l/332AC0000000026/art-66-12 **第一項** 法人税法第八十条第一項並びに第百四十四条の十三第一項及び第二項の規定は、次に掲げる法人以外の法人の平成四年四月一日から令和十年三月三十一日までの間に終了する各事業年度において生じた欠損金額については、適用しない。ただし、清算中に終了する事業年度（通算子法人の清算中に終了する事業年度のうち当該通算子法人に係る通算親法人の事業年度終了の日に終了するものを除く。）及び同法第八十条第四項又は第百四十四条の十三第九項若しくは第十項の規定に該当する場合のこれらの規定に規定する事業年度において生じた欠損金額、同法第八十条第五項又は第百四十四条の十三第十一項に規定する災害損失欠損金額並びに銀行等保有株式取得機構の欠損金額については、この限りでない。 art-66-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1 The provisions of Article 80, paragraph (1) and Article 144-13, paragraphs (1) and (2) of the Corporation Tax Act do not apply to the amount of loss incurred in each business year ending during the period from April 1, 1992 to March 31, 2028 of a corporation other than the corporations listed below; provided, however, that this does not apply to the amount of loss incurred in a business year ending during liquidation (excluding, of the business years ending during the liquidation of a group tax sharing subsidiary corporation, one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing subsidiary corporation) and in a business year prescribed in Article 80, paragraph (4) or Article 144-13, paragraph (9) or (10) of that Act in a case falling under those provisions, the amount of deficit from disaster losses prescribed in Article 80, paragraph (5) or Article 144-13, paragraph (11) of that Act, and the amount of loss of the Banks' Shareholdings Purchase Corporation. machine translation, not official **一** 普通法人（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人及び資産の流動化に関する法律第二条第三項に規定する特定目的会社を除く。）のうち、当該事業年度終了の時において資本金の額若しくは出資金の額が一億円以下であるもの（当該事業年度終了の時において法人税法第六十六条第五項第二号又は第三号に掲げる法人に該当するもの及び同条第六項に規定する大通算法人（以下この号及び次項において「大通算法人」という。）を除く。）又は資本若しくは出資を有しないもの（保険業法に規定する相互会社及びこれに準ずるものとして政令で定めるもの並びに大通算法人を除く。） art-66-12/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1/item-1 an ordinary corporation (excluding an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations and a specific purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets) whose amount of stated capital or amount of capital contribution is 100 million yen or less at the end of that business year (excluding a corporation that falls under the corporations listed in Article 66, paragraph (5), item (ii) or item (iii) of the Corporation Tax Act at the end of that business year and a large group tax sharing corporation prescribed in paragraph (6) of that Article (hereinafter referred to as a "large group tax sharing corporation" in this item and the following paragraph)), or that has no capital or contributions (excluding a mutual company prescribed in the Insurance Business Act, a corporation specified by Cabinet Order as equivalent thereto, and a large group tax sharing corporation); machine translation, not official **二** 公益法人等又は協同組合等 art-66-12/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1/item-2 a public interest corporation, etc. or a cooperative, etc.; machine translation, not official **三** 法人税法以外の法律によつて公益法人等とみなされているもので政令で定めるもの art-66-12/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1/item-3 a corporation that is deemed to be a public interest corporation, etc. under an Act other than the Corporation Tax Act and that is specified by Cabinet Order; machine translation, not official **四** 人格のない社団等 art-66-12/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1/item-4 an association or foundation without juridical personality. machine translation, not official **第二項** 通算法人の前項本文に規定する事業年度において、当該通算法人が協同組合等に該当し、又は同項ただし書に規定する欠損金額（同項ただし書に規定する災害損失欠損金額を除く。以下この項において「還付対象欠損金額」という。）が生じた場合において、当該事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人が大通算法人であるときは、当該通算法人の当該事業年度及び当該他の通算法人の同日に終了する事業年度に係る法人税法第八十条第七項の規定の適用については、当該他の通算法人（当該事業年度において還付対象欠損金額が生じたものを除く。）の同項第三号及び第四号に規定する所得の金額は、ないものとする。 art-66-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-2 Where, in a business year of a group tax sharing corporation prescribed in the main clause of the preceding paragraph, the group tax sharing corporation falls under the category of a cooperative, etc., or an amount of loss prescribed in the proviso to that paragraph (excluding the amount of deficit from disaster losses prescribed in the proviso to that paragraph; hereinafter referred to as the "deficit eligible for a refund" in this paragraph) has arisen, if another group tax sharing corporation that has a group tax sharing full controlling interest with that group tax sharing corporation at the end of that business year is a large group tax sharing corporation, then, with regard to the application of the provisions of Article 80, paragraph (7) of the Corporation Tax Act for that business year of the group tax sharing corporation and for the business year of the other group tax sharing corporation ending on that day, the amount of income prescribed in items (iii) and (iv) of that paragraph of the other group tax sharing corporation (excluding one in which a deficit eligible for a refund arose in that business year) is deemed to be nil. machine translation, not official --- ## Cites - art-66-12/par-1: 第百四十四条の十三第一項 → 法人税法 第百四十四条の十三第一項 (Article 144-13, paragraph (1)), art-144-13/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1 - art-66-12/par-1: 第十項 → 法人税法 第百四十四条の十三第十項 (Article 144-13, paragraph (10)), art-144-13/par-10 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-10 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-10 - art-66-12/par-1: 第百四十四条の十三第十一項 → 法人税法 第百四十四条の十三第十一項 (Article 144-13, paragraph (11)), art-144-13/par-11 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11 - art-66-12/par-1: 第二項 → 法人税法 第百四十四条の十三第二項 (Article 144-13, paragraph (2)), art-144-13/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-2 - art-66-12/par-1: 第百四十四条の十三第九項 → 法人税法 第百四十四条の十三第九項 (Article 144-13, paragraph (9)), art-144-13/par-9 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-9 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-9 - art-66-12/par-1: 法人税法第八十条第一項 → 法人税法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/corporation-tax-act/art-80/par-1 · https://japanlaw.org/l/340AC0000000034/art-80/par-1 - art-66-12/par-1: 同法第八十条第四項 → 法人税法 第八十条第四項 (Article 80, paragraph (4)), art-80/par-4 — https://japanlaw.org/en/corporation-tax-act/art-80/par-4 · https://japanlaw.org/l/340AC0000000034/art-80/par-4 - art-66-12/par-1: 同法第八十条第五項 → 法人税法 第八十条第五項 (Article 80, paragraph (5)), art-80/par-5 — https://japanlaw.org/en/corporation-tax-act/art-80/par-5 · https://japanlaw.org/l/340AC0000000034/art-80/par-5 - art-66-12/par-1/item-1: 投資信託及び投資法人に関する法律第二条第十二項 → e-Gov law 326AC0100000198, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection - art-66-12/par-1/item-1: 法人税法第六十六条第五項第二号 → 法人税法 第六十六条第五項第二号 (Article 66, paragraph (5), item (ii)), art-66/par-5/item-2 — https://japanlaw.org/en/corporation-tax-act/art-66/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-66/par-5/item-2 - art-66-12/par-1/item-1: 第三号 → 法人税法 第六十六条第五項第三号 (Article 66, paragraph (5), item (iii)), art-66/par-5/item-3 — https://japanlaw.org/en/corporation-tax-act/art-66/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-66/par-5/item-3 - art-66-12/par-1/item-1: 同条第六項 → 法人税法 第六十六条第六項 (Article 66, paragraph (6)), art-66/par-6 — https://japanlaw.org/en/corporation-tax-act/art-66/par-6 · https://japanlaw.org/l/340AC0000000034/art-66/par-6 - art-66-12/par-1/item-1: この号 → 租税特別措置法 第六十六条の十二第一項第一号 (Article 66-12, paragraph (1), item (i)), art-66-12/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1/item-1 - art-66-12/par-1/item-1: 次項 → 租税特別措置法 第六十六条の十二第二項 (Article 66-12, paragraph (2)), art-66-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-2 - art-66-12/par-2: 前項 → 租税特別措置法 第六十六条の十二第一項 (Article 66-12, paragraph (1)), art-66-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1 - art-66-12/par-2: この項 → 租税特別措置法 第六十六条の十二第二項 (Article 66-12, paragraph (2)), art-66-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-2 - art-66-12/par-2: 法人税法第八十条第七項 → 法人税法 第八十条第七項 (Article 80, paragraph (7)), art-80/par-7 — https://japanlaw.org/en/corporation-tax-act/art-80/par-7 · https://japanlaw.org/l/340AC0000000034/art-80/par-7 - art-66-12/par-2: 同項第三号 → 法人税法 第八十条第七項第三号 (Article 80, paragraph (7), item (iii)), art-80/par-7/item-3 — https://japanlaw.org/en/corporation-tax-act/art-80/par-7/item-3 · https://japanlaw.org/l/340AC0000000034/art-80/par-7/item-3 - art-66-12/par-2: 第四号 → 法人税法 第八十条第七項第四号 (Article 80, paragraph (7), item (iv)), art-80/par-7/item-4 — https://japanlaw.org/en/corporation-tax-act/art-80/par-7/item-4 · https://japanlaw.org/l/340AC0000000034/art-80/par-7/item-4 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第六十六条の十二第一項第一号（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） — https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1/item-1 - 租税特別措置法 第六十六条の十二第二項（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） — https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-2 - 租税特別措置法 附則第七十一条第一項（中小企業者等以外の法人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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-71/par-1 - 租税特別措置法 附則第九十一条第一項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-91/par-1 - 租税特別措置法 附則第九十一条第二項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-91/par-2 - 租税特別措置法 附則第九十一条第四項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-91/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-91/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-159, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07