# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（認定中小企業者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-3541-15/art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-23 - 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. --- ### 第二十三条（認定中小企業者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 Carry-Back of Losses of Certified Small and Medium Sized Enterprises caption: machine translation, not official suppl-3541-15/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-23 **第一項** 新法第六十八条の二第二号に掲げる内国法人の昭和五十三年十一月二十日から施行日以後一月を経過する日までの間に終了する事業年度において生じた法人税法第二条第二十号に規定する欠損金額に係る新法第六十八条の二の規定により読み替えられた法人税法第八十一条第一項の規定による法人税の還付の請求については、同項の規定にかかわらず、施行日から四月を経過する日までに当該還付の請求をすることができる。 suppl-3541-15/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-23/par-1 With regard to a claim for a refund of corporation tax under Article 81, paragraph (1) of the Corporation Tax Act, as read with the replacement of terms pursuant to the provisions of Article 68-2 of the New Act, relating to the amount of loss prescribed in Article 2, item (xx) of the Corporation Tax Act incurred in a business year, ending during the period from November 20, 1978 to the day on which one month has elapsed from the Effective Date, of a domestic corporation listed in Article 68-2, item (ii) of the New Act, notwithstanding the provisions of that paragraph, the claim for a refund may be made by the day on which four months have elapsed from the Effective Date. machine translation, not official **第二項** 前項の場合において、同項に規定する内国法人が、同項の欠損金額につき、既に法人税法第八十一条第一項の規定による法人税の還付の請求をしているときは、当該還付の請求がなかつたものとみなして、前項の規定を適用することができる。 suppl-3541-15/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-23/par-2 In the case referred to in the preceding paragraph, if the domestic corporation prescribed in that paragraph has already made a claim for a refund of corporation tax under Article 81, paragraph (1) of the Corporation Tax Act with regard to the amount of loss referred to in that paragraph, the provisions of the preceding paragraph may be applied by deeming that claim for a refund not to have been made. machine translation, not official **第三項** 前項の規定に該当する内国法人で第一項の規定の適用を受けるものが、前項に規定する還付の請求に基づく還付金の還付を受けている場合には、当該還付金の額のうち第一項に規定する還付の請求に基づく還付金の額に達するまでの金額は、同項に規定する還付の請求に基づく還付金の内払とみなす。 suppl-3541-15/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-23/par-3 If a domestic corporation that falls under the provisions of the preceding paragraph and receives the application of the provisions of paragraph (1) has received a refund based on the claim for a refund prescribed in the preceding paragraph, the portion of the amount of that refund up to the amount of the refund based on the claim for a refund prescribed in paragraph (1) is deemed to be a partial payment of the refund based on the claim for a refund prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-3541-15/art-23/par-2: 前項 → 租税特別措置法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-3541-15/art-23/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-23/par-1 - suppl-3541-15/art-23/par-3: 第一項 → 租税特別措置法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-3541-15/art-23/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-23/par-1 - suppl-3541-15/art-23/par-3: 前項 → 租税特別措置法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-3541-15/art-23/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-23/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十三条第二項（認定中小企業者の欠損金の繰戻しによる還付の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-23/par-2 - 租税特別措置法 附則第二十三条第三項（認定中小企業者の欠損金の繰戻しによる還付の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-23/par-3 --- ## 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-20261007T211206-308, 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