Local Tax Act
Article 321-8, paragraph (26)
第三百二十一条の八第二十六項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
With regard to a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act, where there is a deficit eligible for a refund arising in the interim period of the business year concerned (meaning the interim period prescribed in Article 80, paragraph (5) of that Act; the same applies hereinafter in this paragraph through paragraph (29)) or in a business year or interim period that began within 10 years before the start of the business year concerned (meaning the total of the amount that formed the basis for calculating the amount to be refunded as calculated pursuant to Article 80, paragraph (12) of that Act and the amount that formed the basis for calculating the amount to be refunded as calculated pursuant to paragraph (13) of that Article; the same applies in paragraphs (27) through (29)), the calculation of the corporation tax amount that serves as the tax base of the corporation tax levy for the business year concerned to be paid by that corporation is to be made, notwithstanding paragraph (1), (34) or (35), by deducting the deductible refund-eligible loss adjustment amount from the corporation tax amount serving as the tax base of the corporation tax levy for the computation period of the tax base of that corporation tax amount to be filed and paid pursuant to those provisions, up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the deductible refund-eligible loss adjustment amount is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years.
法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人について、当該事業年度の中間期間（同法第八十条第五項に規定する中間期間をいう。以下この項から第二十九項までにおいて同じ。）又は当該事業年度開始の日前十年以内に開始した事業年度若しくは中間期間において生じた還付対象欠損金額（同法第八十条第十二項の規定により計算した還付を受けるべき金額の計算の基礎となつた金額と同条第十三項の規定により計算した還付を受けるべき金額の計算の基礎となつた金額の合計額をいう。次項から第二十九項までにおいて同じ。）がある場合の当該法人が納付すべき当該事業年度分の法人税割の課税標準となる法人税額の算定については、第一項、第三十四項又は第三十五項の規定にかかわらず、これらの規定により申告納付すべき当該法人税額の課税標準の算定期間に係る法人税割の課税標準となる法人税額から、当該法人税額（当該法人税額について租税特別措置法第四十二条の十四第一項若しくは第四項、第六十二条第一項、第六十二条の三第一項若しくは第九項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、控除対象還付対象欠損調整額を控除するものとする。この場合において、控除対象還付対象欠損調整額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。
With regard to a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act, where there is a deficit eligible for a refund arising in the interim period of the business year concerned (meaning the interim period prescribed in Article 80, paragraph (5) of that Act; the same applies hereinafter in this paragraph through paragraph (29)) or in a business year or interim period that began within 10 years before the start of the business year concerned (meaning the total of the amount that formed the basis for calculating the amount to be refunded as calculated pursuant to Article 80, paragraph (12) of that Act and the amount that formed the basis for calculating the amount to be refunded as calculated pursuant to paragraph (13) of that Article; the same applies in paragraphs (27) through (29)), the calculation of the corporation tax amount that serves as the tax base of the corporation tax levy for the business year concerned to be paid by that corporation is to be made, notwithstanding paragraph (1), (34) or (35), by deducting the deductible refund-eligible loss adjustment amount from the corporation tax amount serving as the tax base of the corporation tax levy for the computation period of the tax base of that corporation tax amount to be filed and paid pursuant to those provisions, up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or
(9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the deductible refund-eligible loss adjustment amount is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years.法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人について、当該事業年度の中間期間（同法第八十条第五項に規定する中間期間をいう。以下この項から第二十九項までにおいて同じ。）又は当該事業年度開始の日前十年以内に開始した事業年度若しくは中間期間において生じた還付対象欠損金額（同法第八十条第十二項の規定により計算した還付を受けるべき金額の計算の基礎となつた金額と同条第十三項の規定により計算した還付を受けるべき金額の計算の基礎となつた金額の合計額をいう。次項から第二十九項までにおいて同じ。）がある場合の当該法人が納付すべき当該事業年度分の法人税割の課税標準となる法人税額の算定については、第一項、第三十四項又は第三十五項の規定にかかわらず、これらの規定により申告納付すべき当該法人税額の課税標準の算定期間に係る法人税割の課税標準となる法人税額から、当該法人税額（当該法人税額について租税特別措置法第四十二条の十四第一項若しくは第四項、第六十二条第一項、第六十二条の三第一項若しくは
第九項第十項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、控除対象還付対象欠損調整額を控除するものとする。この場合において、控除対象還付対象欠損調整額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。