# 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)（特定の事業者の設備廃棄により生ずる損失に係る欠損金の繰越期間の特例に関する経過措置） — address `suppl-3621-14/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-3621-14/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3621-14/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. --- ### 第十条（特定の事業者の設備廃棄により生ずる損失に係る欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryforward Period for Losses Arising from Equipment Disposal by Specified Business Operators caption: machine translation, not official suppl-3621-14/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-10 **第一項** 新法第六十六条の十四第一項の規定は、法人が産業構造転換円滑化臨時措置法の施行の日以後に行う設備の処理に係る同項に規定する設備廃棄による欠損金額又は特定船舶製造業経営安定臨時措置法の施行の日以後に行う設備の処理に係る同項に規定する設備廃棄による欠損金額について適用し、法人が施行日前に行つた設備の処理に係る旧法第六十六条の十四第一項に規定する設備廃棄による欠損金額については、なお従前の例による。 suppl-3621-14/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-10/par-1 The provisions of Article 66-14, paragraph (1) of the New Act apply to the amount of loss due to equipment disposal prescribed in that paragraph pertaining to the disposition of equipment that a corporation carries out on or after the date of enforcement of the Act on Temporary Measures for Facilitating Industrial Structural Transformation, or to the amount of loss due to equipment disposal prescribed in that paragraph pertaining to the disposition of equipment that a corporation carries out on or after the date of enforcement of the Act on Temporary Measures for Stabilizing the Management of Specified Shipbuilding Businesses, and the provisions then in force continue to govern the amount of loss due to equipment disposal prescribed in Article 66-14, paragraph (1) of the Former Act pertaining to the disposition of equipment that a corporation carried out before the Effective Date. machine translation, not official --- ## 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-20261007T211206-335, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-336, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07