# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八条 (Supplementary Provisions, Article 8) - 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: 第八条 (Supplementary Provisions, Article 8)（特定中小会社が発行した株式に係る譲渡損失の繰越控除等に関する経過措置） — address `suppl-4091-22/art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-8 - 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. --- ### 第八条（特定中小会社が発行した株式に係る譲渡損失の繰越控除等に関する経過措置） — Transitional Measures Concerning Deduction for Carryover, etc. of Capital Losses on Shares Issued by Specified Small and Medium Sized Companies caption: machine translation, not official suppl-4091-22/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-8 **第一項** 新租税特別措置法第三十七条の十三の規定は、居住者又は国内に恒久的施設を有する非居住者が中小企業の創造的事業活動の促進に関する臨時措置法の一部を改正する法律の施行の日以後に払込みにより取得をする同条第一項に規定する特定株式に係る同項に規定する損失の金額として政令で定める金額及び同条第四項に規定する特定株式に係る譲渡損失の金額について適用する。 suppl-4091-22/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-8/par-1 The provisions of Article 37-13 of the New Act on Special Measures Concerning Taxation apply to the amount specified by Cabinet Order as the amount of losses prescribed in paragraph (1) of that Article pertaining to specified shares prescribed in that paragraph that a resident or a nonresident who has a permanent establishment in Japan acquires through payment on or after the date on which the Act Partially Amending the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium Sized Enterprises comes into effect, and to the amount of capital losses pertaining to specified shares prescribed in paragraph (4) of that Article. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-1/par-1/item-5 --- ## 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-20261007T211206-383, 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