Article 141Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss
第百四十一条（相続人等の純損失の繰戻しによる還付の請求）
If a Net Loss arises in a year for which a person is required to file a return (but only a Blue Return) as prescribed in Article 125, paragraph (1), paragraph (3), or paragraph (5) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year), the person filing the return may file a claim with the competent district tax office director for the locality in which the income taxes indicated in the return are paid, seeking to be issued an income tax refund in the amount equivalent to what is arrived at when the amount set forth in item (ii) is deducted from the amount set forth in item (i), at the time of filing that return and pursuant to Cabinet Order:
the amount of income taxes calculated when Chapter III, Section 1 (Tax Rates) is applied to the previous year's taxable gross income, taxable retirement income, and taxable timber income for a Resident dying as prescribed in Article 125, paragraph (1) or paragraph (3);
the amount of income taxes calculated when Chapter III, Section 1, is applied to the amount arrived at when all or part of the Net Loss is deducted from the previous year's taxable gross income, taxable retirement income, and taxable timber income for a Resident dying as prescribed in the preceding item.
Paragraph (2) and paragraph (3) of the preceding Article apply mutatis mutandis to a case as referred to in the preceding paragraph.
Paragraph (1) applies only if the Resident dying as prescribed in item (i) of that paragraph filed a Blue Return for the previous year's income taxes and the person filing the return prescribed in that paragraph files the return by the deadline for filing it (or after the deadline for filing the return, if the district tax office director finds there to be compelling circumstances for allowing this).
If a Resident who has died incurred a Net Loss in the year prior to the one in which the date of the Resident's death falls (this Net Loss excludes any amount deducted in the year in which that date falls pursuant to Article 70, paragraph (1) (Deduction for Carryover of Net Loss), and excludes any amount used as the basis for calculating the amount to be refunded pursuant to paragraph (2) of the following Article), the Resident's heir may file a claim with the competent district tax office director for the locality in which the income taxes in the relevant year were paid pursuant to Cabinet Order, seeking to be issued a refund in an amount equivalent to what is calculated in accordance with paragraph (1) and paragraph (2) for that Net Loss, by the income tax Filing Deadline for the year in which the date of the Resident's death falls, but only if a Blue Return was filed for income taxes for the year prior to that in which the date of the Resident's death falls and the year before that.
居住者が死亡した場合において、その死亡の日の属する年の前年において生じたその者に係る純損失の金額（第七十条第一項（純損失の繰越控除）の規定により同日の属する年において控除されたもの及び次条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）があるときは、その相続人は、その居住者の同日の属する年の前年分及び前前年分の所得税につき青色申告書が提出されている場合に限り、政令で定めるところにより、その居住者の同日の属する年分の所得税に係る確定申告期限までに、当該所得税の納税地の所轄税務署長に対し、当該純損失の金額につき第一項及び第二項の規定に準じて計算した金額に相当する所得税の還付を請求することができる。
Read this with the articles around it
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Net Loss
「純損失の金額」
The part of a loss under Article 69, paragraph (1) that is left over after it has been offset against other income under that Article.
Defined inArticle 2, paragraph (1), item (xxv)· applies throughout the law
Blue Return
「青色申告書」
A final tax return, or an amended return to it, filed on the blue form by a person approved under Article 143 to do so.
Defined inArticle 2, paragraph (1), item (xl)· applies throughout the law
Filing Deadlinemachine translation
「確定申告期限」
The deadline for filing a final tax return under Article 120, paragraph (1), or, where the person dies or leaves Japan during the year, the deadline under Article 125, paragraph (1) or Article 127, paragraph (1).
Defined inArticle 2, paragraph (1), item (xli)· applies throughout the law
heirmachine translation
「相続人」
An heir, including, wherever this Act 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 2, paragraph (2)· applies throughout the law
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.