# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百五条 (Supplementary Provisions, Article 105) - 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: 第百五条 (Supplementary Provisions, Article 105)（中小連結法人の欠損金等以外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-5021-8/art-105` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105 - 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. --- ### 第百五条（中小連結法人の欠損金等以外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 Refunds by Carryback of Losses Other Than Losses, etc. of Small or Medium-Sized Consolidated Corporations caption: machine translation, not official suppl-5021-8/art-105 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105 **第一項** 新租税特別措置法第六十八条の九十七の規定は、連結親法人の施行日以後に終了する連結事業年度において生じた連結欠損金額（旧租税特別措置法第二条第二項第二十二号の三に規定する連結欠損金額をいう。以下この条において同じ。）について適用し、連結親法人の施行日前に終了した連結事業年度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-5021-8/art-105/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-1 The provisions of Article 68-97 of the New Act on Special Measures Concerning Taxation apply to a consolidated deficit (meaning a consolidated deficit prescribed in Article 2, paragraph (2), item (xxii)-3 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) incurred in a consolidated business year of a consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern a consolidated deficit incurred in a consolidated business year of a consolidated parent corporation that ended before the Effective Date. machine translation, not official **第二項** 連結親法人（新租税特別措置法第六十八条の九十七各号に掲げるものを除く。）又は当該連結親法人による連結完全支配関係にある連結子法人で、旧租税特別措置法第六十八条の九十八第二項に規定する認定事業再編事業者であるもの（施行日前に同項に規定する特定事業再編計画について農業競争力強化支援法第十八条第一項の認定を受けたものに限る。）の施行日以後に終了する連結事業年度において生じた連結欠損金額のうち、当該連結親法人又はその連結子法人（新租税特別措置法第六十八条の三十三並びに同条の規定に係る新租税特別措置法第六十八条の四十第一項及び第四項並びに第六十八条の四十一第一項から第三項まで、第十一項及び第十二項の規定の適用を受ける連結事業年度における当該適用に係る連結法人を除く。）に係る旧租税特別措置法第六十八条の九十八第二項に規定する政令で定める金額に達するまでの金額（当該金額が当該連結事業年度において生じた連結欠損金額のうち当該連結親法人又はその連結子法人に帰せられる金額（同項に規定する政令で定めるところにより計算した金額を除く。）を超える場合には、その超える部分の金額を控除した金額）の合計額（次項及び第四項において「特定設備廃棄等欠損金額」という。）については、新租税特別措置法第六十八条の九十七の規定は、適用しない。 suppl-5021-8/art-105/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-2 The provisions of Article 68-97 of the New Act on Special Measures Concerning Taxation do not apply to the total sum of the amounts, out of the consolidated deficit incurred in a consolidated business year ending on or after the Effective Date of a consolidated parent corporation (excluding those listed in the items of Article 68-97 of the New Act on Special Measures Concerning Taxation) or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a certified business restructuring operator prescribed in Article 68-98, paragraph (2) of the Former Act on Special Measures Concerning Taxation (limited to one that received, before the Effective Date, the certification under Article 18, paragraph (1) of the Act on the Support for Strengthening Agricultural Competitiveness for a specified business restructuring plan prescribed in that paragraph), up to the amount specified by Cabinet Order prescribed in Article 68-98, paragraph (2) of the Former Act on Special Measures Concerning Taxation pertaining to that consolidated parent corporation or its consolidated subsidiary corporation (excluding, for a consolidated business year in which the provisions of Article 68-33 of the New Act on Special Measures Concerning Taxation, and of Article 68-40, paragraphs (1) and (4) and Article 68-41, paragraphs (1) through (3), (11), and (12) of the New Act on Special Measures Concerning Taxation as they relate to Article 68-33, are applied, the consolidated corporation to which that application pertains) (where that amount exceeds the amount attributed to that consolidated parent corporation or its consolidated subsidiary corporation out of the consolidated deficit incurred in that consolidated business year (excluding the amount calculated as specified by Cabinet Order prescribed in that paragraph), the amount after deducting the excess) (referred to as the "amount of deficit from specified equipment disposal, etc." in the following paragraph and paragraph (4)). machine translation, not official **第三項** 特定設備廃棄等欠損金額について法人税法第八十一条の三十一第一項の規定を適用する場合には、当該特定設備廃棄等欠損金額が生じた同項に規定する欠損連結事業年度の連結欠損金額のうち当該特定設備廃棄等欠損金額を超える部分の金額は、ないものとする。 suppl-5021-8/art-105/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-3 Where the provisions of Article 81-31, paragraph (1) of the Corporation Tax Act are applied to an amount of deficit from specified equipment disposal, etc., the portion of the consolidated deficit for the deficit consolidated business year prescribed in that paragraph in which that amount of deficit from specified equipment disposal, etc. was incurred that exceeds that amount of deficit from specified equipment disposal, etc. is deemed not to exist. machine translation, not official **第四項** 前項に定めるもののほか、特定設備廃棄等欠損金額がある場合における法人税法第八十一条の九第六項に規定する連結欠損金個別帰属額の計算及び同法第八十一条の三十一の規定の適用その他第二項の規定の適用に関し必要な事項は、政令で定める。 suppl-5021-8/art-105/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-4 Beyond what is provided for in the preceding paragraph, matters necessary for the calculation of the individually attributed amount of consolidated deficit prescribed in Article 81-9, paragraph (6) of the Corporation Tax Act and for the application of the provisions of Article 81-31 of that Act in the case where there is an amount of deficit from specified equipment disposal, etc., and any other matters necessary for the application of the provisions of paragraph (2), are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-5021-8/art-105/par-1: この条 → 租税特別措置法 附則第百五条 (Supplementary Provisions, Article 105), suppl-5021-8/art-105 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105 - suppl-5021-8/art-105/par-2: 農業競争力強化支援法第十八条第一項 → e-Gov law 429AC0000000035, 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — not held in this collection - suppl-5021-8/art-105/par-2: 次項 → 租税特別措置法 附則第百五条第三項 (Supplementary Provisions, Article 105, paragraph (3)), suppl-5021-8/art-105/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-3 - suppl-5021-8/art-105/par-2: 第四項 → 租税特別措置法 附則第百五条第四項 (Supplementary Provisions, Article 105, paragraph (4)), suppl-5021-8/art-105/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-4 - suppl-5021-8/art-105/par-4: 第二項 → 租税特別措置法 附則第百五条第二項 (Supplementary Provisions, Article 105, paragraph (2)), suppl-5021-8/art-105/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-2 - suppl-5021-8/art-105/par-4: 前項 → 租税特別措置法 附則第百五条第三項 (Supplementary Provisions, Article 105, paragraph (3)), suppl-5021-8/art-105/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第七十八条第一項（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-78/par-1 - 租税特別措置法 附則第百五条第一項（中小連結法人の欠損金等以外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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-1 - 租税特別措置法 附則第百五条第二項（中小連結法人の欠損金等以外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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-2 - 租税特別措置法 附則第百五条第四項（中小連結法人の欠損金等以外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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-4 --- ## 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-20261007T211206-618, 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