# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百三十条 (Supplementary Provisions, Article 130) - 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: 第百三十条 (Supplementary Provisions, Article 130)（組合事業等による損失がある場合の課税の特例に関する経過措置） — address `suppl-5021-8/art-130` - 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-130 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-130 - 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. --- ### 第百三十条（組合事業等による損失がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where There Are Losses from Partnership Businesses, etc. caption: machine translation, not official suppl-5021-8/art-130 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-130 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-130 **第一項** 四年新措置法第六十七条の十二の規定の適用については、四年旧措置法第六十八条の百五の二第一項に規定する連結組合等損失超過額は四年新措置法第六十七条の十二第一項に規定する組合等損失超過額とみなし、四年旧措置法第六十八条の百五の二第一項の規定の適用を受けた連結事業年度は四年新措置法第六十七条の十二第三項第四号に規定する適用年度とみなし、同号に規定する前事業年度以前の連結事業年度について同号の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には確定申告書の提出をしていたものとみなし、四年旧措置法第六十八条の百五の二第二項の規定により損金の額に算入された金額は四年新措置法第六十七条の十二第二項の規定により損金の額に算入された金額とみなす。 suppl-5021-8/art-130/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-130/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-130/par-1 With regard to the application of the provisions of Article 67-12 of the Act on Special Measures Concerning Taxation as Amended for 2022, the consolidated excess partnership loss, etc. prescribed in Article 68-105-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the excess partnership loss, etc. prescribed in Article 67-12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022; the consolidated business year in which the provisions of Article 68-105-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied is deemed to be the applicable business year prescribed in Article 67-12, paragraph (3), item (iv) of the Act on Special Measures Concerning Taxation as Amended for 2022; where the corporation referred to in that item, or the consolidated parent corporation pertaining to that corporation, had filed a consolidated tax return for a consolidated business year up to and including the preceding business year prescribed in that item, the corporation is deemed to have filed a final return; and the amount included in deductible expenses pursuant to the provisions of Article 68-105-2, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 67-12, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022. machine translation, not official **第二項** 四年新措置法第六十七条の十三の規定の適用については、四年旧措置法第六十八条の百五の三第一項に規定する連結組合損失超過額は四年新措置法第六十七条の十三第一項に規定する組合損失超過額とみなし、四年旧措置法第六十八条の百五の三第一項の規定の適用を受けた連結事業年度は四年新措置法第六十七条の十三第三項に規定する適用年度とみなし、同項に規定する前事業年度以前の連結事業年度について同項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には確定申告書の提出をしていたものとみなし、四年旧措置法第六十八条の百五の三第二項の規定により損金の額に算入された金額は四年新措置法第六十七条の十三第二項の規定により損金の額に算入された金額とみなす。 suppl-5021-8/art-130/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-130/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-130/par-2 With regard to the application of the provisions of Article 67-13 of the Act on Special Measures Concerning Taxation as Amended for 2022, the consolidated excess partnership loss prescribed in Article 68-105-3, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the excess partnership loss prescribed in Article 67-13, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022; the consolidated business year in which the provisions of Article 68-105-3, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied is deemed to be the applicable business year prescribed in Article 67-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022; where the corporation referred to in that paragraph, or the consolidated parent corporation pertaining to that corporation, had filed a consolidated tax return for a consolidated business year up to and including the preceding business year prescribed in that paragraph, the corporation is deemed to have filed a final return; and the amount included in deductible expenses pursuant to the provisions of Article 68-105-3, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 67-13, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022. machine translation, not official --- ## Cites - suppl-5021-8/art-130/par-1: 四年新措置法第六十七条の十二第三項第四号 → 租税特別措置法 第六十七条の十二第三項第四号 (Article 67-12, paragraph (3), item (iv)), art-67-12/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-67-12/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-67-12/par-3/item-4 - suppl-5021-8/art-130/par-1: 四年新措置法第六十七条の十二 → 租税特別措置法 第六十七条の十二 (Article 67-12), art-67-12 — https://japanlaw.org/en/special-taxation-measures-act/art-67-12 · https://japanlaw.org/l/332AC0000000026/art-67-12 - suppl-5021-8/art-130/par-1: 四年新措置法第六十七条の十二第一項 → 租税特別措置法 第六十七条の十二第一項 (Article 67-12, paragraph (1)), art-67-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-12/par-1 - suppl-5021-8/art-130/par-1: 四年新措置法第六十七条の十二第二項 → 租税特別措置法 第六十七条の十二第二項 (Article 67-12, paragraph (2)), art-67-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-67-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-12/par-2 - suppl-5021-8/art-130/par-2: 四年新措置法第六十七条の十三第三項 → 租税特別措置法 第六十七条の十三第三項 (Article 67-13, paragraph (3)), art-67-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-67-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-13/par-3 - suppl-5021-8/art-130/par-2: 四年新措置法第六十七条の十三 → 租税特別措置法 第六十七条の十三 (Article 67-13), art-67-13 — https://japanlaw.org/en/special-taxation-measures-act/art-67-13 · https://japanlaw.org/l/332AC0000000026/art-67-13 - suppl-5021-8/art-130/par-2: 四年新措置法第六十七条の十三第一項 → 租税特別措置法 第六十七条の十三第一項 (Article 67-13, paragraph (1)), art-67-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-13/par-1 - suppl-5021-8/art-130/par-2: 四年新措置法第六十七条の十三第二項 → 租税特別措置法 第六十七条の十三第二項 (Article 67-13, paragraph (2)), art-67-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-67-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-13/par-2 ## Cited by 4 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五号リ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-5 - 租税特別措置法 附則第百十三条第一項（第十六条の規定による改正に伴う試験研究を行った場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-113/par-1 - 租税特別措置法 附則第百十三条の二第二項（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-113-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-113-2/par-2 - 租税特別措置法 附則第百十三条の二第四項（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-113-2/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-113-2/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-20261007T211206-625, 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