# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百三条 (Supplementary Provisions, Article 103) - 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: 第百三条 (Supplementary Provisions, Article 103)（欠損金の繰越期間の特例に関する経過措置） — address `suppl-4151-8/art-103` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-103 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-103 - 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. --- ### 第百三条（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 Carryover Period of Losses caption: machine translation, not official suppl-4151-8/art-103 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-103 **第一項** 新租税特別措置法第六十六条の十二第一項の規定は、法人の附則第一条第十号に定める日以後に終了する事業年度において生じた同項に規定する設備廃棄等による欠損金額について適用し、法人の同日前に終了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一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-4151-8/art-103/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-103/par-1 The provisions of Article 66-12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of loss arising from equipment disposal, etc. prescribed in that paragraph that has arisen in a business year of a corporation ending on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the amount of loss arising from equipment disposal, etc. prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that arose in a business year of a corporation that ended before that date. machine translation, not official **第二項** 旧租税特別措置法第六十六条の十三第三項第二号に定める期間内に同条第二項第二号に規定する認定を受けた同号に掲げる法人の同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-4151-8/art-103/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-103/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-103/par-2 The provisions then in force continue to govern the special amount of loss prescribed in Article 66-13, paragraph (2) of the Former Act on Special Measures Concerning Taxation of a corporation listed in item (ii) of that paragraph that received the certification prescribed in that item within the period specified in paragraph (3), item (ii) of that Article. machine translation, not official --- ## Cites - suppl-4151-8/art-103/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4151-8/art-1/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-10 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-10 --- ## 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-20261007T211206-432, 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