# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（硫安製造者の売掛金の損金算入による欠損金の処置等の特例に関する経過措置） — address `suppl-3471-14/art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-17 - 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. --- ### 第十七条（硫安製造者の売掛金の損金算入による欠損金の処置等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Treatment, etc. of Losses Arising from the Inclusion of Accounts Receivable of Ammonium Sulfate Manufacturers in Deductible Expenses caption: machine translation, not official suppl-3471-14/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-17 **第一項** 旧法第六十六条の九第一項に規定する硫安製造者が施行日前に同項に規定する会社に対して硫安を販売したことにより生じた売掛金を有する場合及び当該会社が同日前に当該硫安製造者から硫安を購入したことにより生じた買掛金を有する場合については、なお従前の例による。 suppl-3471-14/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-17/par-1 The provisions then in force continue to govern the case where an ammonium sulfate manufacturer prescribed in Article 66-9, paragraph (1) of the Former Act holds accounts receivable arising from its sale of ammonium sulfate to a company prescribed in that paragraph before the Effective Date, and the case where that company holds accounts payable arising from its purchase of ammonium sulfate from that ammonium sulfate manufacturer before that date. machine translation, not official --- ## 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-20261007T211206-282, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07