Article 270Calculation of the Amount of Refund of Delinquent Tax on Prepaid Taxes
The amount calculated as specified by Cabinet Order prescribed in Article 139, paragraph (2) (Refunding of Prepaid Taxes) of the Act is the remainder obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
法第百三十九条第二項（予納税額の還付）に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額とする。
the sum of the amounts of delinquent tax paid on the tax prepayment, etc. prescribed in Article 268, paragraph (1), item (i) (Order of Appropriation of Income Tax to Be Refunded) for the year pertaining to the Tax Return prescribed in Article 139, paragraph (1) of the Act (hereinafter in this Article referred to as "tax prepayment, etc.") (excluding, where any of that delinquent tax has already become refundable under the provisions of Article 139, paragraph (2) or Article 160, paragraph (2) (Refunding of Prepaid Taxes Based on Reassessment or Similar Decision) of the Act, the amount of the delinquent tax that has become refundable);
法第百三十九条第一項に規定する確定申告書に係る年分の第二百六十八条第一項第一号（還付すべき所得税額の充当の順序）に規定する予定納税額等（以下この条において「予定納税額等」という。）について納付された延滞税の額の合計額（当該延滞税のうちに既に法第百三十九条第二項又は第百六十条第二項（更正等による予納税額の還付）の規定により還付されるべきこととなつたものがある場合には、その還付されるべきこととなつた延滞税の額を除く。）
the sum of the amounts of delinquent tax calculated pursuant to the provisions of laws relating to national taxes on each tax prepayment, etc. obtained sequentially, in the order specified below, out of that tax prepayment, etc. (excluding the amount of the portion to be appropriated by a refund under Article 139, paragraph (1) or Article 160, paragraph (1) of the Act) until reaching the amount listed in Article 120, paragraph (1), item (iii) (Filing an Income Tax Return) of the Act stated in the Tax Return referred to in the preceding item (where there is an amount of tax withheld prescribed in item (iv) of that paragraph, the amount listed in that item, and where there is income tax to be appropriated under Article 268, paragraph (2), item (i), the amount obtained by adding that amount of income tax).
当該予定納税額等（法第百三十九条第一項又は第百六十条第一項の規定による還付金をもつて充当をされる部分の金額を除く。）のうち次に定める順序により前号の確定申告書に記載された法第百二十条第一項第三号（確定所得申告）に掲げる金額（同項第四号に規定する源泉徴収税額がある場合には同号に掲げる金額とし、第二百六十八条第二項第一号の充当をされる所得税がある場合には当該所得税の額を加算した金額とする。）に達するまで順次求めた各予定納税額等につき国税に関する法律の規定により計算される延滞税の額の合計額
among the tax prepayment, etc., for those with different statutory payment due dates prescribed in Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes (hereinafter in this Article referred to as "statutory payment due date"), the one with the earlier statutory payment due date takes priority;
当該予定納税額等のうち国税通則法第二条第八号（定義）に規定する法定納期限（以下この条において「法定納期限」という。）を異にするものについては、その法定納期限の早いものを先順位とする。
among the tax prepayment, etc. with the same statutory payment due date, for those with different dates of finalization, the one with the earlier date of finalization takes priority;
among the tax prepayment, etc. with the same statutory payment due date and date of finalization, for those with different dates of payment, the one with the earlier date of payment takes priority.
第二款 純損失の繰戻しによる還付
Subsection 2 Refunds Based on Carryback of Net Loss
Article 271Calculation Where There Is a Carryback of Net Loss
Where calculating the amount listed in Article 140, paragraph (1), item (ii) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (1), item (ii) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the Act, if all or part of the amount of a Net Loss is to be deducted from the taxable gross income, taxable retirement income, and taxable timber income for the year preceding the relevant year, the following apply.
法第百四十条第一項第二号（純損失の繰戻しによる還付の請求）又は第百四十一条第一項第二号（相続人等の純損失の繰戻しによる還付の請求）に掲げる金額を計算する場合において、純損失の金額の全部又は一部を前年分の課税総所得金額、課税退職所得金額及び課税山林所得金額から控除するときは、次に定めるところによる。
if, within the amount of the Net Loss to be deducted, there is an amount of the portion of loss arising in the calculation of the gross income prescribed in Article 201, paragraph (1), item (ii), (a) (Deduction for Carryover of Net Loss), that amount is first to be deducted from the taxable gross income for the year preceding the relevant year;
控除しようとする純損失の金額のうちに第二百一条第一項第二号イ（純損失の繰越控除）に規定する総所得金額の計算上生じた損失の部分の金額がある場合には、これをまず前年分の課税総所得金額から控除する。
if, within the amount of the Net Loss to be deducted, there is an amount of the portion of loss arising in the calculation of the amount of timber income prescribed in Article 201, paragraph (1), item (ii), (b), that amount is first to be deducted from the taxable timber income for the year preceding the relevant year;
控除しようとする純損失の金額のうちに第二百一条第一項第二号ロに規定する山林所得金額の計算上生じた損失の部分の金額がある場合には、これをまず前年分の課税山林所得金額から控除する。
the amount of the portion of loss arising in the calculation of gross income that cannot be fully deducted even after the deduction under item (i) is to be deducted from the taxable timber income for the year preceding the relevant year (where the deduction under the preceding item is made, the amount after that deduction), and then from the taxable retirement income;
the amount of the portion of loss arising in the calculation of the amount of timber income that cannot be fully deducted even after the deduction under item (ii) is to be deducted from the taxable gross income for the year preceding the relevant year (where the deduction under item (i) is made, the amount after that deduction), and then from the taxable retirement income (where the deduction under the preceding item is made, the amount after that deduction);
in the case of item (i) or (iii), if the amount of the portion of loss arising in the calculation of gross income includes both the amount of loss from Fluctuating Income prescribed in Article 199 (Aggregation of Profits and Losses for Loss from Fluctuating Income, etc.) and the amount of other losses, the amount of other losses is deducted first, and then the amount of loss from Fluctuating Income is deducted;
in the case of item (i) or (iv), if Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Act applied in the year preceding the relevant year, then, of the amount of the Net Loss to be deducted from the taxable gross income for that year, the amount of loss from Fluctuating Income prescribed in Article 199 is first to be deducted from the amount subject to averaging taxation prescribed in Article 90, paragraph (3) of the Act for that year, and the amount of the portion of loss arising in the calculation of the amount of Income in Each Class other than that Fluctuating Income is first to be deducted from the portion of the taxable gross income for that year other than that amount subject to averaging taxation.
Where the preceding paragraph applies, if the Net Loss arising in that year includes both the Net Loss from Disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) (Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster) of the Act and the amount of Net Loss other than that Net Loss from Disaster damage to business assets (excluding that falling under the Net Loss in the year of a specified extraordinary Disaster prescribed in paragraph (1) of that Article), the deduction under the preceding paragraph is made on the basis that the amount of Net Loss forming the basis for calculating the amount to be refunded under Article 142, paragraph (2) (Procedures for Issuing Refunds Based on Carryback of Net Loss) of the Act consists of amounts of Net Loss taken in sequence, starting from the amount of Net Loss other than that Net Loss from Disaster damage to business assets.
前項の規定の適用がある場合において、その年において生じた純損失の金額のうちに、法第七十条の二第四項第一号（特定非常災害に係る純損失の繰越控除の特例）に規定する被災純損失金額と当該被災純損失金額以外の純損失の金額（同条第一項に規定する特定非常災害発生年純損失金額に該当するものを除く。）とがある場合における法第百四十二条第二項（純損失の繰戻しによる還付の手続等）の規定により還付を受けるべき金額の計算の基礎となる純損失の金額は、当該被災純損失金額以外の純損失の金額から順次成るものとして前項の規定による控除を行う。
Article 272Events Equivalent to Discontinuation of Business, etc.
The events specified by Cabinet Order prescribed in Article 140, paragraph (5) (Claim for a Refund Based on Carryback of Net Loss upon Transfer of the Whole of a Business, etc.) of the Act are the suspension of the whole of the business for a considerable period or the transfer of an important part of it, which are found to make it difficult, by reason of the occurrence of those events, to receive, with respect to the amount of Net Loss prescribed in that paragraph, the application of Article 70, paragraph (1) (Deduction for Carryover of Net Loss) of the Act.
The amount for which a refund may be claimed under the provisions of Article 140, paragraph (5) or Article 141, paragraph (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the Act is the amount calculated, on the basis of the taxable gross income, taxable retirement income and taxable timber income for the year two years before the year that includes the date on which the event prescribed in those provisions occurred, the amount of income tax calculated for those by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) of the Act, and the amount of Net Loss prescribed in those Articles that arose in the year preceding the year that includes that date, in accordance with the provisions of Article 140, paragraphs (1) through (3) and Article 141, paragraphs (1) through (3) of the Act and the preceding Article. In this case, if the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the Act have already been applied to the income tax for that year two years before, the amount obtained by deducting the amount of Net Loss pertaining to that application from the amount equivalent to the taxable gross income, taxable retirement income and taxable timber income for that year two years before is deemed to be that taxable gross income, taxable retirement income and taxable timber income, and the amount obtained by deducting the amount refunded through that application from the amount equivalent to the amount of income tax for that year two years before is deemed to be that amount of income tax.
法第百四十条第五項又は第百四十一条第四項（相続人等による純損失の繰戻しによる還付の請求）の規定により還付を請求することができる金額は、これらの規定に規定する事実が生じた日の属する年の前前年分の課税総所得金額、課税退職所得金額及び課税山林所得金額並びにこれらにつき法第二編第三章第一節（税率）の規定を適用して計算した所得税の額並びに同日の属する年の前年において生じたこれらの条に規定する純損失の金額を基礎とし、法第百四十条第一項から第三項まで及び第百四十一条第一項から第三項まで並びに前条の規定に準じて計算した金額とする。この場合において、既に当該前前年分の所得税につき法第百四十条第一項又は第百四十一条第一項の規定の適用があつたときは、当該前前年分の課税総所得金額、課税退職所得金額及び課税山林所得金額に相当する金額からその適用に係る純損失の金額を控除した金額をもつて当該課税総所得金額、課税退職所得金額及び課税山林所得金額とみなし、かつ、当該前前年分の所得税の額に相当する金額からその適用により還付された金額を控除した金額をもつて当該所得税の額とみなす。
Article 273Claims for a Refund by Heirs, etc.
Where a claim for a refund is made under the provisions of Article 141, paragraph (1) or (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the Act, if there are two or more heirs, the claim for a refund under the provisions of Article 142, paragraph (1) (Procedures for Issuing Refunds Based on Carryback of Net Loss) of the Act pertaining to that claim must be submitted by each heir in a single document jointly signed; provided, however, that this does not preclude each heir from submitting it separately with the names of the other heirs appended.
法第百四十一条第一項又は第四項（相続人等の純損失の繰戻しによる還付の請求）の規定による還付の請求をする場合において、相続人が二人以上あるときは、当該請求に係る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）の規定による還付請求書は、各相続人が連署による一の書面で提出しなければならない。ただし、他の相続人の氏名を附記して各別に提出することを妨げない。
An heir who has submitted the claim for a refund referred to in the preceding paragraph by the method set out in the proviso to that paragraph must, without delay, notify the other heirs of the gist of the matters stated in that claim for a refund.
略称規定第百九十九条第一項・この条の中だけ
前条の場合において、不動産所得の金額、事業所得の金額又は山林所得の金額の計算上生じた損失の金額のうちに法第七十条第二項第一号（純損失の繰越控除）の変動所得の金額の計算上生じた損失の金額（以下この条において「変動所得の損失の金額」という。）…
わかりやすく言うと
不動産所得、事業所得又は山林所得の金額の計算上生じた損失の金額のうち、変動所得（漁獲から生ずる所得や著作権の使用料に係る所得など、年々の変動が著しい所得で政令で定めるもの）の金額の計算上生じた損失の金額のことです（所得税法第七十条第二項第一号）。
略称規定第二百七十条第一項第一号・この条の中だけ
法第百三十九条第一項に規定する確定申告書に係る年分の第二百六十八条第一項第一号（還付すべき所得税額の充当の順序）に規定する予定納税額等（以下この条において「予定納税額等」という。）について納付された延滞税の額の合計額（当該延滞税のうちに既…
わかりやすく言うと
確定申告書に係る年分の予定納税額と、年の途中で出国する場合の確定申告によって納付した又は納付すべき所得税の額のことです（所得税法第百二十条第二項各号）。
略称規定第二百七十条第一項第二号イ・この条の中だけ
当該予定納税額等のうち国税通則法第二条第八号（定義）に規定する法定納期限（以下この条において「法定納期限」という。）を異にするものについては、その法定納期限の早いものを先順位とする。
わかりやすく言うと
国税に関する法律の規定によって国税を納付すべき期限のことで、一部の国税は別に定める期限又は日によります。繰上請求による期限や、延納、納税の猶予などに係る期限は含みません（国税通則法第二条第八号）。