# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条 (Supplementary Provisions, Article 9) - 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: 第九条 (Supplementary Provisions, Article 9)（認定中小企業者の純損失の繰戻しによる還付の特例に関する経過措置） — address `suppl-3531-11/art-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9 - 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. --- ### 第九条（認定中小企業者の純損失の繰戻しによる還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refund by Carryback of Net Losses of Certified Small and Medium Sized Enterprises caption: machine translation, not official suppl-3531-11/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9 **第一項** 新法第二十八条の五第一項（同条第二項において準用する場合を含む。以下この条において同じ。）に規定する還付所得年分が昭和四十九年分である場合における同条第一項の規定により読み替えられた所得税法第百四十条又は第百四十一条の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、所得税法及び災害被害者に対する租税の減免、徴収猶予等に関する法律の一部を改正する法律（昭和四十九年法律第十五号）附則第七条の規定に準じて計算した所得税の額による。 suppl-3531-11/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-1 With regard to the application of the provisions of Article 140 or 141 of the Income Tax Act, as the terms thereof are deemed to be replaced pursuant to the provisions of Article 28-5, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this Article), in the case where the year of refundable income prescribed in that paragraph is 1974, the amount of income tax that serves as the basis for calculating the refund under those provisions is the amount of income tax calculated in accordance with the provisions of Article 7 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 15 of 1974). machine translation, not official **第二項** 新法第二十八条の五第一項の認定中小企業者に該当する居住者の昭和五十二年において生じた同項に規定する純損失の金額に係る同項の規定により読み替えられた所得税法第百四十条又は第百四十一条の規定による所得税の還付の請求については、これらの規定にかかわらず、施行日から四月を経過する日までに当該還付の請求をすることができる。 suppl-3531-11/art-9/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-2 With regard to a claim for a refund of income tax under the provisions of Article 140 or 141 of the Income Tax Act, as the terms thereof are deemed to be replaced pursuant to the provisions of Article 28-5, paragraph (1) of the New Act, relating to the amount of net loss prescribed in that paragraph incurred in 1977 by a resident who falls under the category of certified small and medium sized enterprises referred to in that paragraph, notwithstanding those provisions, the claim for refund may be made by the day on which four months have elapsed from the Effective Date. machine translation, not official **第三項** 前項の場合において、同項に規定する居住者の昭和五十二年において生じた純損失の金額につき、既に所得税法第百四十条又は第百四十一条の規定による所得税の還付の請求をしている居住者（新法第二十八条の五第二項に規定する相続人を含む。次項において同じ。）については当該還付の請求がなかつたものとみなして、前項の規定を適用することができる。 suppl-3531-11/art-9/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-3 In the case referred to in the preceding paragraph, with regard to the amount of net loss incurred in 1977 by a resident prescribed in that paragraph, the provisions of the preceding paragraph may be applied to a resident (including an heir prescribed in Article 28-5, paragraph (2) of the New Act; the same applies in the following paragraph) who has already made a claim for a refund of income tax under the provisions of Article 140 or 141 of the Income Tax Act, deeming that claim for refund not to have been made. machine translation, not official **第四項** 前項の規定に該当する居住者で第二項の規定の適用を受けるものが、前項に規定する還付の請求に基づく還付金の還付を受けている場合には、当該還付金の額のうち第二項に規定する還付の請求に基づく還付金の額に達するまでの金額は、同項に規定する還付の請求に基づく還付金の内払とみなす。 suppl-3531-11/art-9/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-4 If a resident who falls under the provisions of the preceding paragraph and to whom the provisions of paragraph (2) are applied has received a refund based on the claim for a refund prescribed in the preceding paragraph, the amount of that refund up to the amount of the refund based on the claim for a refund prescribed in paragraph (2) is deemed to be a partial payment of the refund based on the claim for a refund prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-3531-11/art-9/par-1: 所得税法第百四十条 → 所得税法 第百四十条 (Article 140), art-140 — https://japanlaw.org/ja/income-tax-act/art-140 · https://japanlaw.org/l/340AC0000000033/art-140 - suppl-3531-11/art-9/par-1: 第百四十一条 → 所得税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/income-tax-act/art-141 · https://japanlaw.org/l/340AC0000000033/art-141 - suppl-3531-11/art-9/par-1: この条 → 租税特別措置法 附則第九条 (Supplementary Provisions, Article 9), suppl-3531-11/art-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9 - suppl-3531-11/art-9/par-2: 所得税法第百四十条 → 所得税法 第百四十条 (Article 140), art-140 — https://japanlaw.org/ja/income-tax-act/art-140 · https://japanlaw.org/l/340AC0000000033/art-140 - suppl-3531-11/art-9/par-2: 第百四十一条 → 所得税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/income-tax-act/art-141 · https://japanlaw.org/l/340AC0000000033/art-141 - suppl-3531-11/art-9/par-3: 所得税法第百四十条 → 所得税法 第百四十条 (Article 140), art-140 — https://japanlaw.org/ja/income-tax-act/art-140 · https://japanlaw.org/l/340AC0000000033/art-140 - suppl-3531-11/art-9/par-3: 第百四十一条 → 所得税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/income-tax-act/art-141 · https://japanlaw.org/l/340AC0000000033/art-141 - suppl-3531-11/art-9/par-3: 次項 → 租税特別措置法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-3531-11/art-9/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-4 - suppl-3531-11/art-9/par-3: 前項 → 租税特別措置法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3531-11/art-9/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-2 - suppl-3531-11/art-9/par-4: 第二項 → 租税特別措置法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3531-11/art-9/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-2 - suppl-3531-11/art-9/par-4: 前項 → 租税特別措置法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3531-11/art-9/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第九条第一項（認定中小企業者の純損失の繰戻しによる還付の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-1 - 租税特別措置法 附則第九条第三項（認定中小企業者の純損失の繰戻しによる還付の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-3 - 租税特別措置法 附則第九条第四項（認定中小企業者の純損失の繰戻しによる還付の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/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-20261007T211206-301, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-302, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-007, 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