# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十三条 (Supplementary Provisions, Article 93)
- 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: 第九十三条 (Supplementary Provisions, Article 93)（中小企業者等以外の法人の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-4221-6/art-93`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-93
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-93
- 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
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They are never merged and never substituted for one another.
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### 第九十三条（中小企業者等以外の法人の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 Refund by Carryback of Losses of Corporations Other Than Small and Medium Sized Enterprises, etc.
caption: machine translation, not official
suppl-4221-6/art-93 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-93
**第一項** 新租税特別措置法第六十六条の十三第一項（第一号に係る部分を除く。）の規定は、平成二十二年十月一日以後に解散が行われる場合における法人の事業年度分の法人税について適用し、同日前に解散が行われた場合における法人の清算中の事業年度に係る法人税については、なお従前の例による。
suppl-4221-6/art-93/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-93/par-1
The provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning item (i)) apply to corporation tax of a corporation for business years in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax pertaining to business years during liquidation of a corporation in the case where a dissolution took place before that 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-20261007T211206-508, 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