# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十七条 (Supplementary Provisions, Article 27) - 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: 第二十七条 (Supplementary Provisions, Article 27)（欠損金の繰越期間の特例に関する経過措置） — address `suppl-4131-7/art-27` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27 - 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-4131-7/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27 **第一項** 新租税特別措置法第六十六条の十二及び第六十六条の十三の規定は、次項から第六項までに定めるもののほか、平成十三年四月一日以後に合併、分割又は現物出資が行われる場合について適用し、同日前に合併又は現物出資が行われた場合については、なお従前の例による。 suppl-4131-7/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-1 Beyond what is provided for in the following paragraph through paragraph (6), the provisions of Articles 66-12 and 66-13 of the New Act on Special Measures Concerning Taxation apply to the case where a merger, company split or capital contribution in kind is carried out on or after April 1, 2001, and the provisions then in force continue to govern the case where a merger or capital contribution in kind was carried out before that date. machine translation, not official **第二項** 法人が平成十三年四月一日前に行った設備の廃棄に係る旧租税特別措置法第六十六条の十二第一項に規定する設備廃棄による欠損金額については、なお従前の例による。 suppl-4131-7/art-27/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-2 The provisions then in force continue to govern the loss from equipment disposal prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a disposal of equipment that a corporation carried out before April 1, 2001. machine translation, not official **第三項** 新租税特別措置法第六十六条の十二第五項の規定により読み替えて適用する法人税法（次項において「読替え後の法人税法」という。）第五十七条第五項の規定は、同項に規定する適格合併等に係る同項に規定する合併法人、分割承継法人又は被現物出資法人となる法人の平成十三年四月一日以後に開始する事業年度において生ずる設備廃棄等による欠損金額（新租税特別措置法第六十六条の十二第一項に規定する設備廃棄等による欠損金額をいう。以下この項において同じ。）及び新租税特別措置法第六十六条の十二第四項の規定により読み替えて適用する法人税法第五十七条第二項の規定により同項に規定する合併法人等の各事業年度において生じた設備廃棄等による欠損金額とみなされたもの（以下この項及び次項において「みなし設備廃棄等欠損金額」という。）がある場合の当該みなし設備廃棄等欠損金額について適用し、法人の同日前に開始した事業年度において生じた旧租税特別措置法第六十六条の十二第二項に規定する設備廃棄等による欠損金額については、なお従前の例による。 suppl-4131-7/art-27/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-3 The provisions of Article 57, paragraph (5) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-12, paragraph (5) of the New Act on Special Measures Concerning Taxation (referred to as the "Corporation Tax Act as Reworded" in the following paragraph) apply, in the case where there are a loss from equipment disposal, etc. (meaning a loss from equipment disposal, etc. prescribed in Article 66-12, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) arising in a business year beginning on or after April 1, 2001 of a corporation that becomes a merging corporation, a successor corporation in a company split or a corporation receiving a capital contribution in kind prescribed in that paragraph in relation to a qualified merger, etc. prescribed in that paragraph, and an amount deemed, pursuant to the provisions of Article 57, paragraph (2) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-12, paragraph (4) of the New Act on Special Measures Concerning Taxation, to be a loss from equipment disposal, etc. that arose in each business year of the merging corporation, etc. prescribed in that paragraph (referred to as a "deemed loss from equipment disposal, etc." in this paragraph and the following paragraph), to that deemed loss from equipment disposal, etc., and the provisions then in force continue to govern a loss from equipment disposal, etc. prescribed in Article 66-12, paragraph (2) of the Former Act on Special Measures Concerning Taxation that arose in a business year of a corporation that began before that date. machine translation, not official **第四項** 前項に規定する法人が平成十三年四月一日以後に開始する事業年度において新租税特別措置法第六十六条の十二第四項に規定する適格合併等を行い、かつ、当該法人にみなし設備廃棄等欠損金額がある場合における読替え後の法人税法第五十七条第五項の規定の適用に関し必要な事項は、政令で定める。 suppl-4131-7/art-27/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-4 Necessary matters concerning the application of the provisions of Article 57, paragraph (5) of the Corporation Tax Act as Reworded in the case where the corporation prescribed in the preceding paragraph carries out a qualified merger, etc. prescribed in Article 66-12, paragraph (4) of the New Act on Special Measures Concerning Taxation in a business year beginning on or after April 1, 2001, and that corporation has a deemed loss from equipment disposal, etc., are specified by Cabinet Order. machine translation, not official **第五項** 新租税特別措置法第六十六条の十三第七項の規定により読み替えて適用する法人税法（次項において「読替え後の法人税法」という。）第五十七条第五項の規定は、同項に規定する適格合併等に係る同項に規定する合併法人、分割承継法人又は被現物出資法人となる法人の平成十三年四月一日以後に開始する事業年度において生ずる特例欠損金額（新租税特別措置法第六十六条の十三第一項又は第二項に規定する特例欠損金額をいう。以下この項において同じ。）及び新租税特別措置法第六十六条の十三第六項の規定により読み替えて適用する法人税法第五十七条第二項の規定により同項に規定する合併法人等の各事業年度において生じた特例欠損金額とみなされたもの（以下この項及び次項において「みなし特例欠損金額」という。）がある場合の当該みなし特例欠損金額について適用し、法人の同日前に開始した事業年度において生じた旧租税特別措置法第六十六条の十三第一項又は第二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-4131-7/art-27/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-5 The provisions of Article 57, paragraph (5) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-13, paragraph (7) of the New Act on Special Measures Concerning Taxation (referred to as the "Corporation Tax Act as Reworded" in the following paragraph) apply, in the case where there are a special deficit amount (meaning a special deficit amount prescribed in Article 66-13, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) arising in a business year beginning on or after April 1, 2001 of a corporation that becomes a merging corporation, a successor corporation in a company split or a corporation receiving a capital contribution in kind prescribed in that paragraph in relation to a qualified merger, etc. prescribed in that paragraph, and an amount deemed, pursuant to the provisions of Article 57, paragraph (2) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-13, paragraph (6) of the New Act on Special Measures Concerning Taxation, to be a special deficit amount that arose in each business year of the merging corporation, etc. prescribed in that paragraph (referred to as a "deemed special loss amount" in this paragraph and the following paragraph), to that deemed special loss amount, and the provisions then in force continue to govern a special deficit amount prescribed in Article 66-13, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that arose in a business year of a corporation that began before that date. machine translation, not official **第六項** 前項に規定する法人が平成十三年四月一日以後に開始する事業年度において新租税特別措置法第六十六条の十三第六項に規定する適格合併等を行い、かつ、当該法人にみなし特例欠損金額がある場合における読替え後の法人税法第五十七条第五項の規定の適用に関し必要な事項は、政令で定める。 suppl-4131-7/art-27/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-6 Necessary matters concerning the application of the provisions of Article 57, paragraph (5) of the Corporation Tax Act as Reworded in the case where the corporation prescribed in the preceding paragraph carries out a qualified merger, etc. prescribed in Article 66-13, paragraph (6) of the New Act on Special Measures Concerning Taxation in a business year beginning on or after April 1, 2001, and that corporation has a deemed special loss amount, are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4131-7/art-27/par-1: 次項 → 租税特別措置法 附則第二十七条第二項 (Supplementary Provisions, Article 27, paragraph (2)), suppl-4131-7/art-27/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-2 - suppl-4131-7/art-27/par-1: 第六項 → 租税特別措置法 附則第二十七条第六項 (Supplementary Provisions, Article 27, paragraph (6)), suppl-4131-7/art-27/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-6 - suppl-4131-7/art-27/par-3: この項 → 租税特別措置法 附則第二十七条第三項 (Supplementary Provisions, Article 27, paragraph (3)), suppl-4131-7/art-27/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-3 - suppl-4131-7/art-27/par-3: 次項 → 租税特別措置法 附則第二十七条第四項 (Supplementary Provisions, Article 27, paragraph (4)), suppl-4131-7/art-27/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-4 - suppl-4131-7/art-27/par-4: 前項 → 租税特別措置法 附則第二十七条第三項 (Supplementary Provisions, Article 27, paragraph (3)), suppl-4131-7/art-27/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-3 - suppl-4131-7/art-27/par-5: 次項 → 租税特別措置法 附則第二十七条第六項 (Supplementary Provisions, Article 27, paragraph (6)), suppl-4131-7/art-27/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-6 - suppl-4131-7/art-27/par-5: この項 → 租税特別措置法 附則第二十七条第五項 (Supplementary Provisions, Article 27, paragraph (5)), suppl-4131-7/art-27/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-5 - suppl-4131-7/art-27/par-6: 前項 → 租税特別措置法 附則第二十七条第五項 (Supplementary Provisions, Article 27, paragraph (5)), suppl-4131-7/art-27/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-5 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-1 - 租税特別措置法 附則第二十七条第一項（欠損金の繰越期間の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-1 - 租税特別措置法 附則第二十七条第三項（欠損金の繰越期間の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-3 - 租税特別措置法 附則第二十七条第四項（欠損金の繰越期間の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-4 - 租税特別措置法 附則第二十七条第五項（欠損金の繰越期間の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-5 - 租税特別措置法 附則第二十七条第六項（欠損金の繰越期間の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-6 - 租税特別措置法 附則第三十九条第一項（政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39/par-1 --- ## 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-20261007T211206-411, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-412, 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