Supplementary Provisions, Article 5Special Provisions on Refunds by Carryback of Net Loss for 2015
第五条（平成二十七年分の純損失の繰戻しによる還付に係る特例）
In the case where there is an amount of Net Loss prescribed in Article 2, paragraph (1), item (xxv) (Definitions) of the New Act that arose in 2015 and Article 140, paragraph (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the New Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) applies, with regard to the application of the provisions of Article 272, paragraph (2) (Events Equivalent to Discontinuation of Business, etc.) of the New Order, the phrase "Part II, Chapter III, Section 1 (Tax Rates) of the Act" in that paragraph is deemed to be replaced with "Part II, Chapter III, Section 1 (Tax Rates) of the Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013; hereinafter referred to as the "Amending Act")", the phrase "those Articles" is deemed to be replaced with "Article 140, paragraph (5) or Article 141, paragraph (4) of the Act", and the phrase "the preceding Article" is deemed to be replaced with "Article 6 (Special Provisions on Refunds by Carryback of a Net Loss for 2015) of the Supplementary Provisions of the Amending Act and the preceding Article".
平成二十七年において生じた新法第二条第一項第二十五号（定義）に規定する純損失の金額がある場合における新法第百四十条第五項（純損失の繰戻しによる還付の請求）又は第百四十一条第四項（相続人等の純損失の繰戻しによる還付の請求）（これらの規定を新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定の適用を受けるときの新令第二百七十二条第二項（事業の廃止等に準ずる事実等）の規定の適用については、同項中「法第二編第三章第一節」とあるのは「所得税法等の一部を改正する法律（平成二十五年法律第五号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正前の法第二編第三章第一節」と、「これらの条」とあるのは「法第百四十条第五項又は第百四十一条第四項」と、「前条」とあるのは「改正法附則第六条（平成二十七年分の純損失の繰戻しによる還付に係る特例）並びに前条」とする。
The required particulars of the claim for a refund under Article 142, paragraph (1) (Procedures for Issuing Refunds Based on Carryback of Net Loss) of the New Act in the case where the provisions of Article 6 (Special Provisions on Refunds by Carryback of a Net Loss for 2015) of the Supplementary Provisions of the Amending Act or the provisions of the preceding paragraph apply are specified by Ministry of Finance Order.
改正法附則第六条（平成二十七年分の純損失の繰戻しによる還付に係る特例）の規定又は前項の規定の適用がある場合における新法第百四十二条第一項（純損失の繰戻しによる還付の手続等）の還付請求書の記載事項については、財務省令で定める。
heirmachine translation
「相続人」
An heir, including, wherever this Cabinet Order uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
Defined inArticle 1, paragraph (3)· applies throughout the law
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 165 of 2013, short name for the 2013 Act partially amending the Income Tax Act and other laws (Act No. 5 of 2013).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 165 of 2013.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 165 of 2013, the Income Tax Act as amended by Article 1 of the 2013 Act partially amending the Income Tax Act and other laws (Act No. 5 of 2013).
Short name set inSupplementary Provisions, Article 2, paragraph (1)