# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条 (Supplementary Provisions, Article 10)

- 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: 第十条 (Supplementary Provisions, Article 10)（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-3551-9/art-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-10
- 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 Refunds by Carry-Back of Net Losses of Certified Small and Medium Sized Enterprises
<sup>caption: machine translation, not official</sup>
<sup>suppl-3551-9/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-10</sup>

**第一項**  旧法第二十八条の五第一項に規定する認定中小企業者に該当する居住者の昭和五十三年又は昭和五十四年において生じた同項に規定する純損失の金額については、なお従前の例による。
<sup>suppl-3551-9/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-10/par-1</sup>
With regard to the amount of net loss prescribed in Article 28-5, paragraph (1) of the Former Act incurred in 1978 or 1979 by a resident who falls under the category of certified small and medium sized enterprise prescribed in that paragraph, 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-20261007T211206-310, 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