# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（欠損金の繰戻しによる還付の不適用に関する経過措置） — address `suppl-4071-99/art-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-99/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6 - 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. --- ### 第六条（欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses caption: machine translation, not official suppl-4071-99/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-99/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6 **第一項** 法人の平成七年四月一日前に終了した事業年度において生じた旧法第六十六条の十四に規定する欠損金額については、なお従前の例による。 suppl-4071-99/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-99/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6/par-1 With regard to the amount of loss prescribed in Article 66-14 of the Former Act incurred in a business year of a corporation that ended before April 1, 1995, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第六十六条の十四に規定する承認事業展開計画に従って事業展開を行う特定中小企業者に該当する法人の平成七年四月一日から施行日以後一月を経過する日までの間に終了する事業年度において生じた法人税法第二条第二十号に規定する欠損金額に係る同法第八十一条第一項の規定による法人税の還付の請求については、同項の規定にかかわらず、施行日から三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-4071-99/art-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-99/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6/par-2 With regard to a claim for a refund of corporation tax under the provisions of Article 81, paragraph (1) of the Corporation Tax Act pertaining to the amount of loss prescribed in Article 2, item (xx) of that Act incurred in a business year ending during the period from April 1, 1995 to the day on which one month has elapsed after the Effective Date, of a corporation that falls under a specified small and medium sized enterprise carrying out business development in accordance with an approved business development plan prescribed in Article 66-14 of the New Act, notwithstanding the provisions of that paragraph, the corporation may make that claim for a refund by the day on which three months have elapsed from the Effective Date. machine translation, not official **第三項** 前項の場合において、同項に規定する法人が、同項の欠損金額につき、既に他の法令の規定による法人税の還付の請求をしているときは、当該還付の請求がなかったものとみなす。 suppl-4071-99/art-6/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-99/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6/par-3 In the case referred to in the preceding paragraph, if the corporation prescribed in that paragraph has already made a claim for a refund of corporation tax under the provisions of other laws and regulations with regard to the amount of loss referred to in that paragraph, that claim for a refund is deemed not to have been made. machine translation, not official **第四項** 前項の規定に該当する法人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、当該還付金は、第二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-4071-99/art-6/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-99/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6/par-4 In the case where a corporation that falls under the provisions of the preceding paragraph and to which the provisions of paragraph (2) apply has received a refund based on the claim for a refund prescribed in the preceding paragraph, that refund is deemed to be a partial payment of the refund based on the claim for a refund prescribed in paragraph (2). machine translation, not official --- ## Cites - suppl-4071-99/art-6/par-3: 前項 → 租税特別措置法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4071-99/art-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-99/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6/par-2 - suppl-4071-99/art-6/par-4: 第二項 → 租税特別措置法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4071-99/art-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-99/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6/par-2 - suppl-4071-99/art-6/par-4: 前項 → 租税特別措置法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4071-99/art-6/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-99/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六条第三項（欠損金の繰戻しによる還付の不適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-99/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6/par-3 - 租税特別措置法 附則第六条第四項（欠損金の繰戻しによる還付の不適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-99/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6/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-20261007T211206-376, 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