# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（利子・配当等に係る所得税額の控除等の特例に関する経過措置） — address `suppl-4051-10/art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-17 - 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. --- ### 第十七条（利子・配当等に係る所得税額の控除等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Credit, etc. for Income Tax on Interest, Dividends, etc. caption: machine translation, not official suppl-4051-10/art-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-17 **第一項** 法人の施行日前に終了した事業年度分の所得に対する法人税の額から控除する旧法第六十八条の二第四項第四号に規定する利子・配当等に係る所得税の額については、なお従前の例による。 suppl-4051-10/art-17/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-17/par-1 With regard to the amount of income tax on interest, dividends, etc. prescribed in Article 68-2, paragraph (4), item (iv) of the Former Act that is to be deducted from the amount of corporation tax on income of a corporation for business years that ended before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 法人が、施行日以後に終了する各事業年度において、旧法第六十八条の二第四項第二号に規定する繰越所得税額控除限度超過額を有する場合における新法第六十八条の二の規定の適用については、同条第一項第一号イ中「相当する金額」とあるのは「相当する金額と当該事業年度における租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正前の租税特別措置法（以下「平成五年旧法」という。）第六十八条の二第一項第三号に規定する四年以前の繰越所得税額控除限度超過額（以下この項において「旧法の四年以前の繰越所得税額控除限度超過額」という。）との合計額」と、同号ロ中「当該利子・配当等に係る所得税の額」とあるのは「当該利子・配当等に係る所得税の額、当該所得税額控除限度額から当該利子・配当等に係る所得税の額を控除した残額に最も新しい事業年度の平成五年旧法第六十八条の二第一項第二号に規定する前三年以内の繰越所得税額控除限度超過額（以下この項において「旧法の前三年以内の繰越所得税額控除限度超過額」という。）から順次充てるものとした場合におけるその充てられることとなる旧法の前三年以内の繰越所得税額控除限度超過額の総額及び旧法の四年以前の繰越所得税額控除限度超過額の合計額」と、同項第二号イ中「相当する金額」とあるのは「相当する金額と当該事業年度における旧法の四年以前の繰越所得税額控除限度超過額との合計額」と、同号ロ中「を加算した金額」とあるのは「と旧法の前三年以内の繰越所得税額控除限度超過額の総額との合計額を加算した金額」と、「総額との合計額」とあるのは「総額（当該所得税額控除限度額が当該利子・配当等に係る所得税の額と当該繰越所得税額控除限度超過額の総額との合計額を超える場合には、当該繰越所得税額控除限度超過額の総額と当該超える部分の金額に最も新しい事業年度の旧法の前三年以内の繰越所得税額控除限度超過額から順次充てるものとした場合におけるその充てられることとなる旧法の前三年以内の繰越所得税額控除限度超過額の総額との合計額）との合計額に当該事業年度における旧法の四年以前の繰越所得税額控除限度超過額を加算した金額」と、同号ハ中「との合計額」とあるのは「との合計額に旧法の前三年以内の繰越所得税額控除限度超過額の総額を加算した金額」と、「当該合計額」とあるのは「当該金額と当該事業年度における旧法の四年以前の繰越所得税額控除限度超過額との合計額」と、同条第三項中「を有する場合」とあるのは「又は平成五年旧法第六十八条の二第四項第二号に規定する繰越所得税額控除限度超過額（以下この条において「旧法の繰越所得税額控除限度超過額」という。）を有する場合」と、「総額」とあるのは「総額又は旧法の繰越所得税額控除限度超過額の総額」と、同条第五項中「同項第一号」とあるのは「同項第一号（租税特別措置法の一部を改正する法律（平成五年法律第十号）附則第十七条第二項の規定により読み替えて適用する場合を除く。）」と、「の生じた」とあるのは「又は旧法の繰越所得税額控除限度超過額の生じた」と、「の計算」とあるのは「又は当該旧法の繰越所得税額控除限度超過額の計算」と、「として記載」とあるのは「又は当該旧法の繰越所得税額控除限度超過額として記載」と、同条第六項中「の全部」とあるのは「又は旧法の繰越所得税額控除限度超過額の全部」と、同条第九項中「に相当する」とあるのは「又は租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正前の租税特別措置法第六十八条の二第四項第二号（利子・配当等に係る所得税額の控除等の特例）に規定する繰越所得税額控除限度超過額に相当する」と、同条第十項中「の総額」とあるのは「の総額若しくは租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正前の租税特別措置法第六十八条の二第四項第二号（利子・配当等に係る所得税額の控除等の特例）に規定する繰越所得税額控除限度超過額の総額」とする。 suppl-4051-10/art-17/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-17/par-2 With regard to the application of the provisions of Article 68-2 of the New Act in the case where a corporation has, in a business year ending on or after the Effective Date, a carried-over excess over the income tax credit limit prescribed in Article 68-2, paragraph (4), item (ii) of the Former Act, the phrase "an amount equivalent" in paragraph (1), item (i), (a) of that Article is deemed to be replaced with "the sum of an amount equivalent and the carried-over excess over the income tax credit limit from four or more years before prescribed in Article 68-2, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993) (hereinafter referred to as the "1993 Former Act") (hereinafter referred to as the "carried-over excess over the income tax credit limit from four or more years before under the Former Act" in this paragraph) for that business year"; the phrase "the amount of income tax on those interest, dividends, etc." in (b) of that item with "the sum of the amount of income tax on those interest, dividends, etc., the total amount of the carried-over excess over the income tax credit limit within the preceding three years under the Former Act that would be appropriated if the remaining amount after deducting the amount of income tax on those interest, dividends, etc. from that maximum income tax credit were appropriated, in order starting with that of the most recent business year, to the carried-over excess over the income tax credit limit within the preceding three years prescribed in Article 68-2, paragraph (1), item (ii) of the 1993 Former Act (hereinafter referred to as the "carried-over excess over the income tax credit limit within the preceding three years under the Former Act" in this paragraph), and the carried-over excess over the income tax credit limit from four or more years before under the Former Act"; the phrase "an amount equivalent" in (a) of item (ii) of that paragraph with "the sum of an amount equivalent and the carried-over excess over the income tax credit limit from four or more years before under the Former Act for that business year"; the phrase "the amount obtained by adding" in (b) of that item with "the amount obtained by adding the sum of that amount and the total amount of the carried-over excess over the income tax credit limit within the preceding three years under the Former Act", and the phrase "the sum of that amount and the total amount" with "the amount obtained by adding the carried-over excess over the income tax credit limit from four or more years before under the Former Act for that business year to the sum of that amount and the total amount (or, if that maximum income tax credit exceeds the sum of the amount of income tax on those interest, dividends, etc. and the total amount of that carried-over excess over the income tax credit limit, the sum of the total amount of that carried-over excess over the income tax credit limit and the total amount of the carried-over excess over the income tax credit limit within the preceding three years under the Former Act that would be appropriated if the amount of that excess were appropriated, in order starting with that of the most recent business year, to the carried-over excess over the income tax credit limit within the preceding three years under the Former Act)"; the phrase "the sum" in (c) of that item with "the amount obtained by adding the total amount of the carried-over excess over the income tax credit limit within the preceding three years under the Former Act to the sum", and the phrase "that sum" with "the sum of that amount and the carried-over excess over the income tax credit limit from four or more years before under the Former Act for that business year"; the phrase "in the case where it has" in paragraph (3) of that Article with "in the case where it has, or has a carried-over excess over the income tax credit limit prescribed in Article 68-2, paragraph (4), item (ii) of the 1993 Former Act (hereinafter referred to as the "carried-over excess over the income tax credit limit under the Former Act" in this Article)", and the phrase "the total amount" with "the total amount or the total amount of the carried-over excess over the income tax credit limit under the Former Act"; the phrase "item (i) of that paragraph" in paragraph (5) of that Article with "item (i) of that paragraph (excluding the case where it is applied with the replacement of terms pursuant to the provisions of Article 17, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993))", the phrase "arose" with "or the carried-over excess over the income tax credit limit under the Former Act arose", the phrase "the calculation" with "or the calculation of that carried-over excess over the income tax credit limit under the Former Act", and the phrase "stated as" with "or stated as that carried-over excess over the income tax credit limit under the Former Act"; the phrase "the whole of" in paragraph (6) of that Article with "or the whole of the carried-over excess over the income tax credit limit under the Former Act"; the phrase "equivalent to" in paragraph (9) of that Article with "or equivalent to the carried-over excess over the income tax credit limit prescribed in Article 68-2, paragraph (4), item (ii) (Special Provisions on Credit, etc. for Income Tax on Interest, Dividends, etc.) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993)"; and the phrase "the total amount of" in paragraph (10) of that Article with "the total amount of, or the total amount of the carried-over excess over the income tax credit limit prescribed in Article 68-2, paragraph (4), item (ii) (Special Provisions on Credit, etc. for Income Tax on Interest, Dividends, etc.) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993)". machine translation, not official --- ## Cites - suppl-4051-10/art-17/par-2: 租税特別措置法の一部を改正する法律（平成五年法律第十号）附則第十七条第二項 → 租税特別措置法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4051-10/art-17/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-17/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十七条第二項（利子・配当等に係る所得税額の控除等の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-17/par-2 --- ## 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-20261007T211206-364, 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