# 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)（認定中小企業者等の欠損金の繰戻しによる還付の特例に関する経過措置） — address `suppl-3511-5/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-3511-5/art-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3511-5/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（認定中小企業者等の欠損金の繰戻しによる還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refund by Carryback of Losses of Certified Small and Medium Sized Enterprises, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3511-5/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-17</sup>

**第一項**  旧法第六十八条の三に規定する法人の昭和四十八年二月十四日を含む事業年度から当該事業年度開始の日以後二年を経過する日を含む事業年度までの各事業年度において生じた同条に規定する欠損金額については、なお従前の例による。
<sup>suppl-3511-5/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-17/par-1</sup>
With regard to the amount of loss prescribed in Article 68-3 of the Former Act incurred in each business year, from the business year that includes February 14, 1973 to the business year that includes the day on which two years have elapsed from the date of commencement of that business year, of a corporation prescribed in that Article, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

---

## 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-20261007T211206-297, 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