# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十六条 (Supplementary Provisions, Article 76) - 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: 第七十六条 (Supplementary Provisions, Article 76)（中小企業者等以外の連結親法人の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-4231-82/art-76` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-76 - 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. --- ### 第七十六条（中小企業者等以外の連結親法人の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 to Consolidated Parent Corporations Other Than Small and Medium Sized Enterprises, etc. caption: machine translation, not official suppl-4231-82/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-76 **第一項** 新租税特別措置法第六十八条の九十八第一項（第一号に係る部分に限る。）の規定は、連結親法人の平成二十三年四月一日以後に開始する連結事業年度（施行日前に終了する連結事業年度を除く。）において生じた連結欠損金額について適用し、連結親法人の同年四月一日前に開始した連結事業年度（同日以後に開始し、かつ、施行日前に終了する連結事業年度を含む。）において生じた連結欠損金額については、なお従前の例による。 suppl-4231-82/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-76/par-1 The provisions of Article 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to the amount of consolidated loss incurred in a consolidated business year of a consolidated parent corporation beginning on or after April 1, 2011 (excluding a consolidated business year ending before the Effective Date), and the provisions then in force continue to govern the amount of consolidated loss incurred in a consolidated business year of a consolidated parent corporation that began before April 1 of that year (including a consolidated business year that began on or after that date and ends before 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-20261007T211206-521, 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