# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十五条 (Supplementary Provisions, Article 15)

- 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: 第十五条 (Supplementary Provisions, Article 15)（通貨調整前に取得した長期外貨建債権等を期末為替相場で換算しなかつた場合の課税の特例に関する経過措置） — address `suppl-3511-5/art-15`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-15
- 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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### 第十五条（通貨調整前に取得した長期外貨建債権等を期末為替相場で換算しなかつた場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case Where Long-Term Foreign Currency Denominated Claims, etc. Acquired before the Currency Adjustment Were Not Converted at the Exchange Rate at the End of the Period
<sup>caption: machine translation, not official</sup>
<sup>suppl-3511-5/art-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-15</sup>

**第一項**  旧法第六十八条第一項の規定の適用を受けた法人の同条第三項に規定する欠損金額又は同条第四項に規定する繰越控除残額については、なお従前の例による。
<sup>suppl-3511-5/art-15/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-15/par-1</sup>
With regard to the amount of loss prescribed in paragraph (3) of Article 68 of the Former Act or the remaining balance of the deduction for carryover prescribed in paragraph (4) of that Article of a corporation to which the provisions of paragraph (1) of that Article were applied, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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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-20261007T211206-297, 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