# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条の十一の四 (Article 66-11-4) - 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: 第六十六条の十一の四 (Article 66-11-4)（銀行等保有株式取得機構の欠損金の損金算入の特例） — address `art-66-11-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-66-11-4 - 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. --- ### 第六十六条の十一の四（銀行等保有株式取得機構の欠損金の損金算入の特例） — Special Provisions on Inclusion in Deductible Expenses of Losses of the Banks' Shareholdings Purchase Corporation caption: machine translation, not official art-66-11-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-4 · https://japanlaw.org/l/332AC0000000026/art-66-11-4 **第一項** 青色申告書を提出する銀行等保有株式取得機構の令和十四年三月三十一日以前に開始する各事業年度において法人税法第五十七条第一項の規定を適用する場合において、当該各事業年度前の事業年度において生じた欠損金額があるときは、同項中「十年以内に開始した」とあるのは、「に開始した」とする。 art-66-11-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-11-4/par-1 Where the provisions of Article 57, paragraph (1) of the Corporation Tax Act apply in each business year beginning on or before March 31, 2032 of the Banks' Shareholdings Purchase Corporation filing a blue return, if there is an amount of loss incurred in a business year preceding each of those business years, the phrase "beginning within 10 years" in that paragraph is deemed to be replaced with "beginning". machine translation, not official **第二項** 青色申告書を提出する銀行等保有株式取得機構の令和十八年三月三十一日以前に開始する各事業年度において法人税法第五十七条第一項の規定を適用する場合において、当該各事業年度前の事業年度において生じた欠損金額があるときは、同項ただし書中「所得の金額の百分の五十に相当する金額」とあるのは、「所得の金額」とする。 art-66-11-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-11-4/par-2 Where the provisions of Article 57, paragraph (1) of the Corporation Tax Act apply in each business year beginning on or before March 31, 2036 of the Banks' Shareholdings Purchase Corporation filing a blue return, if there is an amount of loss incurred in a business year preceding each of those business years, the phrase "the amount equivalent to 50 percent of the amount of income" in the proviso to that paragraph is deemed to be replaced with "the amount of income". machine translation, not official **第三項** 前二項の規定は、銀行等保有株式取得機構がこれらの規定に規定する欠損金額の生じた事業年度の青色申告書である法人税法第二条第三十一号に規定する確定申告書に当該欠損金額の計算に関する明細書を添付し、かつ、当該事業年度後の各事業年度について連続して同号に規定する確定申告書を提出している場合に限り、適用する。 art-66-11-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-11-4/par-3 The provisions of the preceding two paragraphs apply only where the Banks' Shareholdings Purchase Corporation has attached a written statement concerning the calculation of the amount of loss to the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act that is a blue return for the business year in which the amount of loss prescribed in those provisions arose, and has continuously filed final returns prescribed in that item for each subsequent business year. machine translation, not official --- ## Cites - art-66-11-4/par-1: 法人税法第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1 - art-66-11-4/par-2: 法人税法第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1 - art-66-11-4/par-3: 前二項 → 租税特別措置法 第六十六条の十一の四第二項 (Article 66-11-4, paragraph (2)), art-66-11-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-11-4/par-2 - art-66-11-4/par-3: 前二項 → 租税特別措置法 第六十六条の十一の四第一項 (Article 66-11-4, paragraph (1)), art-66-11-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-11-4/par-1 - art-66-11-4/par-3: 法人税法第二条第三十一号 → 法人税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-31 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第六十六条の十一の四第三項（銀行等保有株式取得機構の欠損金の損金算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-11-4/par-3 --- ## 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-20261007T211206-159, 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