# 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)（欠損金の繰越期間の特例に関する経過措置） — address `suppl-4081-17/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-4081-17/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4081-17/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（欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryforward Period for Losses caption: machine translation, not official suppl-4081-17/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-17 **第一項** 新法第六十六条の十三第一項の規定は、法人の施行日以後に開始する事業年度の同項に規定する特例欠損金額について適用し、法人の施行日前に開始した事業年度の旧法第六十六条の十三第一項に規定する特例欠損金額については、なお従前の例による。 suppl-4081-17/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-17/par-1 The provisions of Article 66-13, paragraph (1) of the New Act apply to the amount of special loss prescribed in that paragraph for business years of a corporation beginning on or after the Effective Date, and with regard to the amount of special loss prescribed in Article 66-13, paragraph (1) of the Former Act for business years of a corporation that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第六十六条の十三第二項第三号及び第三項第三号の規定は、法人の施行日以後に開始する事業年度の同条第二項に規定する特例欠損金額について適用する。 suppl-4081-17/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-17/par-2 The provisions of Article 66-13, paragraph (2), item (iii) and paragraph (3), item (iii) of the New Act apply to the amount of special loss prescribed in paragraph (2) of that Article for business years of a corporation beginning on or after the Effective 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-20261007T211206-380, 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