# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十四条 (Supplementary Provisions, Article 44)
- 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: 第四十四条 (Supplementary Provisions, Article 44)（欠損金の繰越期間の特例に関する経過措置） — address `suppl-4161-14/art-44`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-44
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-44
- 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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### 第四十四条（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-4161-14/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-44
**第一項** 旧租税特別措置法第六十六条の十二第一項に規定する法人の平成十三年四月一日前に開始した事業年度において生じた欠損金額については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 法人税法 所得税法等の一部を改正する法律（平成十六年法律第十四号）第二条の規定による改正前の法人税法（以下この条において「旧法人税法」という。）
同法第八十条第一項 旧法人税法第八十条第一項
第二項 国税通則法 所得税法等の一部を改正する法律（平成十六年法律第十四号）第五条の規定による改正前の国税通則法
租税特別措置法 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第一項（欠損金の繰越期間の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法
第四項 法人税法 旧法人税法
（租税特別措置法 （所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第一項（欠損金の繰越期間の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）
同法 旧効力措置法
「租税特別措置法 「旧効力措置法
第五項 法人税法 旧法人税法
租税特別措置法第六十六条の十二第一項の法人 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第一項（欠損金の繰越期間の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（以下この項において「旧効力措置法」という。）第六十六条の十二第一項の法人
租税特別措置法第六十六条の十二第一項の規定 旧効力措置法第六十六条の十二第一項の規定
第六項 法人税法 旧法人税法
suppl-4161-14/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-44/par-1
With regard to the amount of loss incurred in a business year beginning before April 1, 2001 of a corporation prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) Corporation Tax Act the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) (referred to as the "Former Corporation Tax Act" in this Article)
Article 80, paragraph (1) of that Act Article 80, paragraph (1) of the Former Corporation Tax Act
Paragraph (2) Act on General Rules for National Taxes the Act on General Rules for National Taxes prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004)
Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (1) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act
Paragraph (4) Corporation Tax Act the Former Corporation Tax Act
(Act on Special Measures Concerning Taxation (the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (1) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
that Act the Former Act on Special Measures Concerning Taxation Kept in Force
"Act on Special Measures Concerning Taxation "Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (5) Corporation Tax Act the Former Corporation Tax Act
corporation referred to in Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation corporation referred to in Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (1) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph)
provisions of Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation provisions of Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (6) Corporation Tax Act the Former Corporation Tax Act
machine translation, not official
**第二項** 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法人の平成十三年四月一日前に開始した事業年度において生じた欠損金額については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 法人税法 所得税法等の一部を改正する法律（平成十六年法律第十四号）第二条の規定による改正前の法人税法（以下この条において「旧法人税法」という。）
同法第八十条（同法 旧法人税法第八十条（旧法人税法
第二項 法人税法 旧法人税法
同法第八十条（同法 旧法人税法第八十条（旧法人税法
第四項 国税通則法 所得税法等の一部を改正する法律（平成十六年法律第十四号）第五条の規定による改正前の国税通則法
租税特別措置法 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第二項（欠損金の繰越期間の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法
第六項 法人税法 旧法人税法
（租税特別措置法 （所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第二項（欠損金の繰越期間の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）
同法 旧効力措置法
「租税特別措置法 「旧効力措置法
第七項 法人税法 旧法人税法
租税特別措置法第六十六条の十三第一項又は第二項に 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第二項（欠損金の繰越期間の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（以下この項において「旧効力措置法」という。）第六十六条の十三第一項又は第二項に
租税特別措置法第六十六条の十三第一項又は第二項の 旧効力措置法第六十六条の十三第一項又は第二項の
第八項 法人税法 旧法人税法
suppl-4161-14/art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-44/par-2
With regard to the amount of loss incurred in a business year beginning before April 1, 2001 of a corporation prescribed in Article 66-13, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) Corporation Tax Act the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) (referred to as the "Former Corporation Tax Act" in this Article)
Article 80 of that Act (that Act Article 80 of the Former Corporation Tax Act (the Former Corporation Tax Act
Paragraph (2) Corporation Tax Act the Former Corporation Tax Act
Article 80 of that Act (that Act Article 80 of the Former Corporation Tax Act (the Former Corporation Tax Act
Paragraph (4) Act on General Rules for National Taxes the Act on General Rules for National Taxes prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004)
Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (2) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act
Paragraph (6) Corporation Tax Act the Former Corporation Tax Act
(Act on Special Measures Concerning Taxation (the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (2) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
that Act the Former Act on Special Measures Concerning Taxation Kept in Force
"Act on Special Measures Concerning Taxation "Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (7) Corporation Tax Act the Former Corporation Tax Act
prescribed in Article 66-13, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prescribed in Article 66-13, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (2) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph)
of Article 66-13, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation of Article 66-13, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (8) Corporation Tax Act the Former Corporation Tax Act
machine translation, not official
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## Cites
- suppl-4161-14/art-44/par-1: 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第一項 → 租税特別措置法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-4161-14/art-44/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-44/par-1
- suppl-4161-14/art-44/par-2: 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第二項 → 租税特別措置法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4161-14/art-44/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-44/par-2
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第四十四条第一項（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-4161-14/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-44/par-1
- 租税特別措置法 附則第四十四条第二項（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-4161-14/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-44/par-2
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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-20261007T211206-442, 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