# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21)
- 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: 第二十一条 (Supplementary Provisions, Article 21)（欠損金の繰戻しによる還付の不適用に関する経過措置） — address `suppl-4061-22/art-21`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-21
- 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.
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### 第二十一条（欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refund by Carryback of Losses
caption: machine translation, not official
suppl-4061-22/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-21
**第一項** 新法第六十六条の十四に規定する特定中小企業者に該当する法人の平成五年十一月二十五日から施行日の前日までの間に終了した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同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、施行日から三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-4061-22/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-21/par-1
With regard to a claim for a refund of corporation tax under the provisions of Article 81, paragraph (1) of the Corporation Tax Act pertaining to the amount of loss prescribed in Article 2, item (xx) of that Act incurred in a business year that ended during the period from November 25, 1993 to the day before the Effective Date of a corporation that falls under a specified small and medium sized enterprise prescribed in Article 66-14 of the New Act, the corporation may, notwithstanding the provisions of that paragraph, make that claim for a refund by the day on which three months have elapsed from the Effective Date.
machine translation, not official
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## 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-20261007T211206-368, 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