# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十九条 (Supplementary Provisions, Article 49) - 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: 第四十九条 (Supplementary Provisions, Article 49)（認定事業適応法人の欠損金の損金算入の特例に関する経過措置） — address `suppl-5051-3/art-49` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-49 - 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. --- ### 第四十九条（認定事業適応法人の欠損金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Losses of Certified Business Adaptation Corporations caption: machine translation, not official suppl-5051-3/art-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-49 **第一項** 旧租税特別措置法第六十六条の十一の四第一項に規定する一年を経過する日以前に新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）第一条の規定による改正前の産業競争力強化法（平成二十五年法律第九十八号）第二十一条の十五第一項の認定を受けた法人（当該法人が通算法人である場合には、他の通算法人を含む。）の施行日前に開始した事業年度において生じた租税特別措置法第二条第二項第二十一号に規定する欠損金額（所得税法等の一部を改正する法律（令和二年法律第八号）附則第二十条第一項の規定により租税特別措置法第二条第二項第二十一号に規定する欠損金額とみなされたものを含む。）については、なお従前の例による。 suppl-5051-3/art-49/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-49/par-1 The provisions then in force continue to govern the amount of loss prescribed in Article 2, paragraph (2), item (xxi) of the Act on Special Measures Concerning Taxation (including an amount deemed to be the amount of loss prescribed in Article 2, paragraph (2), item (xxi) of the Act on Special Measures Concerning Taxation pursuant to the provisions of Article 20, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)) that arose in a business year beginning before the Effective Date of a corporation (including, where that corporation is a group tax sharing corporation, the other group tax sharing corporations) that received, on or before the day on which one year has elapsed as prescribed in Article 66-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the certification under Article 21-15, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) before the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024). machine translation, not official --- ## Cites - suppl-5051-3/art-49/par-1: 新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）第一条 → e-Gov law 506AC0000000045, 第一条 (Article 1), art-1 — not held in this collection - suppl-5051-3/art-49/par-1: 租税特別措置法第二条第二項第二十一号 → 租税特別措置法 第二条第二項第二十一号 (Article 2, paragraph (2), item (xxi)), art-2/par-2/item-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-21 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-21 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第四十三条第五項第一号（原子力発電施設解体準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-43/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-5/item-1 --- ## 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-20261007T211206-645, 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