# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七条 (Supplementary Provisions, Article 7)
- 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: 第七条 (Supplementary Provisions, Article 7)（欠損金の繰越期間の特例に関する経過措置） — address `suppl-4111-132/art-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-7
- 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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### 第七条（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 Carryover Period of Losses
caption: machine translation, not official
suppl-4111-132/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-7
**第一項** 新法第六十六条の十二第三項の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に終了する事業年度において生じた同項に規定する設備廃棄等による欠損金額について適用し、法人の施行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十二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-4111-132/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-7/par-1
The provisions of Article 66-12, paragraph (3) of the New Act apply to an amount of loss due to equipment disposal, etc. prescribed in that paragraph that arose in a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) ending on or after the Effective Date, and the provisions then in force continue to govern an amount of loss due to equipment disposal prescribed in Article 66-12, paragraph (1) of the Former Act that arose in a business year of a corporation that ended before the Effective Date.
machine translation, not official
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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-20261007T211206-401, 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