# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十六条 (Supplementary Provisions, Article 86) - 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: 第八十六条 (Supplementary Provisions, Article 86)（中小企業者等以外の連結親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-4291-4/art-86` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-86 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-86 - 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. --- ### 第八十六条（中小企業者等以外の連結親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 Refunds by Carryback of Losses to Consolidated Parent Corporations Other Than Small and Medium Sized Enterprises, etc. caption: machine translation, not official suppl-4291-4/art-86 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-86 **第一項** 施行日から附則第一条第十一号に定める日の前日までの間における新租税特別措置法第六十八条の九十八第一項の規定の適用については、同項ただし書中「、同条第五項」とあるのは「及び同条第五項」と、「災害損失欠損金額（次項において「災害損失欠損金額」という。）及び設備廃棄等欠損金額」とあるのは「災害損失欠損金額」とする。 suppl-4291-4/art-86/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-86/par-1 With regard to the application of the provisions of Article 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase ", paragraph (5) of that Article" in the proviso to that paragraph is deemed to be replaced with "and paragraph (5) of that Article", and the phrase "amount of deficit from disaster losses (referred to as the "amount of deficit from disaster losses" in the following paragraph) and loss from equipment disposal, etc." is deemed to be replaced with "amount of deficit from disaster losses". machine translation, not official --- ## Cites - suppl-4291-4/art-86/par-1: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4291-4/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-11 --- ## 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-20261007T211206-588, 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