In the case where there is a net operating loss listed in any of the following items that arose in a business year for which a foreign corporation having a permanent establishment files a Final Return that is a Blue Return (excluding the case falling under the provisions of paragraph (9) or paragraph (10)), the foreign corporation may claim, at the same time as filing the Final Return, from the competent district director with jurisdiction over the place for tax payment, a refund of the corporation tax equivalent to the amount specified in the relevant item:
a net operating loss pertaining to domestic source income listed in Article 141, item (i), (a) (Tax Base) that arose in the business year: the amount calculated by multiplying the amount of corporation tax (excluding the amount of penalty tax, and, in the case where there is any amount credited pursuant to the provisions of Article 68 (Income Tax Credit) as applied mutatis mutandis pursuant to Article 144 (Income Tax Credit for Foreign Corporations) or the provisions of Article 144-2 (Foreign Tax Credit for Foreign Corporations), the amount obtained by adding that amount; hereinafter the same applies in this Article) on income pertaining to domestic source income listed in item (i), (a) of that Article for any business year that started within one year before the first day of the business year in which the net operating loss arose (hereinafter referred to as the "business year showing a loss" in this item) by the ratio, to the amount of income pertaining to domestic source income listed in Article 141, item (i), (a) for that business year (hereinafter referred to as the "business year with refunds" in this item), of the amount equivalent to the net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (a) of that Article for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (a) of that Article for another business year with refunds pursuant to the provisions of this Article);
当該事業年度において生じた第百四十一条第一号イ（課税標準）に掲げる国内源泉所得に係る欠損金額 当該欠損金額に係る事業年度（以下この号において「欠損事業年度」という。）開始の日前一年以内に開始したいずれかの事業年度の同条第一号イに掲げる国内源泉所得に係る所得に対する法人税の額（附帯税の額を除くものとし、第百四十四条（外国法人に係る所得税額の控除）において準用する第六十八条（所得税額の控除）の規定又は第百四十四条の二（外国法人に係る外国税額の控除）の規定により控除された金額がある場合には、当該金額を加算した金額とする。以下この条において同じ。）に、当該いずれかの事業年度（以下この号において「還付所得事業年度」という。）の第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額のうちに占める欠損事業年度の当該欠損金額（第十一項において準用するこの項の規定により当該還付所得事業年度の同号イに掲げる国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするもの及びこの条の規定により他の還付所得事業年度の同号イに掲げる国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするものを除く。）に相当する金額の割合を乗じて計算した金額
a net operating loss pertaining to domestic source income listed in Article 141, item (i), (b) that arose in the business year: the amount calculated by multiplying the amount of corporation tax (excluding the amount of penalty tax, and, in the case where there is any amount credited pursuant to the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144, the amount obtained by adding that amount; hereinafter the same applies in this Article) on income pertaining to domestic source income listed in item (i), (b) of that Article for any business year that started within one year before the first day of the business year in which the net operating loss arose (hereinafter referred to as the "business year showing a loss" in this item) by the ratio, to the amount of income pertaining to domestic source income listed in Article 141, item (i), (b) for that business year (hereinafter referred to as the "business year with refunds" in this item), of the amount equivalent to the net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (b) of that Article for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (b) of that Article for another business year with refunds pursuant to the provisions of this Article).
当該事業年度において生じた第百四十一条第一号ロに掲げる国内源泉所得に係る欠損金額 当該欠損金額に係る事業年度（以下この号において「欠損事業年度」という。）開始の日前一年以内に開始したいずれかの事業年度の同条第一号ロに掲げる国内源泉所得に係る所得に対する法人税の額（附帯税の額を除くものとし、第百四十四条において準用する第六十八条の規定により控除された金額がある場合には、当該金額を加算した金額とする。以下この条において同じ。）に、当該いずれかの事業年度（以下この号において「還付所得事業年度」という。）の第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額のうちに占める欠損事業年度の当該欠損金額（第十一項において準用するこの項の規定により当該還付所得事業年度の同号ロに掲げる国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするもの及びこの条の規定により他の還付所得事業年度の同号ロに掲げる国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするものを除く。）に相当する金額の割合を乗じて計算した金額
In the case where there is a net operating loss pertaining to domestic source income specified in Article 141, item (ii) that arose in a business year for which a foreign corporation not having a permanent establishment files a Final Return that is a Blue Return (excluding the case falling under the provisions of paragraph (10)), the foreign corporation may claim, at the same time as filing the Final Return, from the competent district director with jurisdiction over the place for tax payment, a refund of the corporation tax equivalent to the amount calculated by multiplying the amount of corporation tax (excluding the amount of penalty tax, and, in the case where there is any amount credited pursuant to the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144, the amount obtained by adding that amount; hereinafter the same applies in this Article) on income pertaining to domestic source income specified in that item for any business year that started within one year before the first day of the business year in which the net operating loss arose (hereinafter referred to as the "business year showing a loss" in this paragraph) by the ratio, to the amount of income pertaining to domestic source income specified in that item for that business year (hereinafter referred to as the "business year with refunds" in this paragraph), of the amount equivalent to the net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income specified in that item for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income specified in that item for another business year with refunds pursuant to the provisions of this Article).
恒久的施設を有しない外国法人の青色申告書である確定申告書を提出する事業年度において生じた第百四十一条第二号に定める国内源泉所得に係る欠損金額がある場合（第十項の規定に該当する場合を除く。）には、その外国法人は、当該確定申告書の提出と同時に、納税地の所轄税務署長に対し、当該欠損金額に係る事業年度（以下この項において「欠損事業年度」という。）開始の日前一年以内に開始したいずれかの事業年度の同号に定める国内源泉所得に係る所得に対する法人税の額（附帯税の額を除くものとし、第百四十四条において準用する第六十八条の規定により控除された金額がある場合には、当該金額を加算した金額とする。以下この条において同じ。）に、当該いずれかの事業年度（以下この項において「還付所得事業年度」という。）の同号に定める国内源泉所得に係る所得の金額のうちに占める欠損事業年度の当該欠損金額（第十一項において準用するこの項の規定により当該還付所得事業年度の同号に定める国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするもの及びこの条の規定により他の還付所得事業年度の同号に定める国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするものを除く。）に相当する金額の割合を乗じて計算した金額に相当する法人税の還付を請求することができる。
In the case referred to in paragraph (1), item (i), when the provisions of this Article have already been applied to the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (a) for the business year with refunds prescribed in that item, the amount that remains after crediting the amount already refunded pursuant to these provisions against the amount is deemed to be the amount of corporation tax, and the amount that remains after deducting the net operating loss pertaining to the application of these provisions from the amount equivalent to the amount of income pertaining to domestic source income listed in item (i), (a) of that Article for the business year with refunds is deemed to be the amount of income pertaining to domestic source income listed in item (i), (a) of that Article for the business year with refunds, and thereby the provisions of that paragraph (limited to the part pertaining to item (i)) apply.
In the case referred to in paragraph (1), item (ii), when the provisions of this Article have already been applied to the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (b) for the business year with refunds prescribed in that item, the amount that remains after crediting the amount already refunded pursuant to these provisions against the amount is deemed to be the amount of corporation tax, and the amount that remains after deducting the net operating loss pertaining to the application of these provisions from the amount equivalent to the amount of income pertaining to domestic source income listed in item (i), (b) of that Article for the business year with refunds is deemed to be the amount of income pertaining to domestic source income listed in item (i), (b) of that Article for the business year with refunds, and thereby the provisions of that paragraph (limited to the part pertaining to item (ii)) apply.
In the case referred to in paragraph (2), when the provisions of this Article have already been applied to the amount of corporation tax on income pertaining to domestic source income specified in Article 141, item (ii) for the business year with refunds prescribed in that paragraph, the amount that remains after crediting the amount already refunded pursuant to these provisions against the amount is deemed to be the amount of corporation tax, and the amount that remains after deducting the net operating loss pertaining to the application of these provisions from the amount equivalent to the amount of income pertaining to domestic source income specified in that item for the business year with refunds is deemed to be the amount of income pertaining to domestic source income specified in that item for the business year with refunds, and thereby the provisions of that paragraph apply.
The provisions of paragraph (1) (limited to the part pertaining to item (i)) apply only in the case where the foreign corporation set forth in that paragraph has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that item to the previous business year of the business year showing a loss prescribed in that item (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (1) (Final Returns)), and has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date).
The provisions of paragraph (1) (limited to the part pertaining to item (ii)) apply only in the case where the foreign corporation set forth in that paragraph has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that item to the previous business year of the business year showing a loss prescribed in that item (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (1)), and has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date).
The provisions of paragraph (2) apply only in the case where the foreign corporation set forth in that paragraph has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that paragraph to the previous business year of the business year showing a loss prescribed in that paragraph (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (2)), and has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date).
The provisions of paragraph (1) (limited to the part pertaining to item (i)) and paragraph (3) apply mutatis mutandis in the case where, with regard to the foreign corporation set forth in paragraph (1), a dissolution (excluding a dissolution due to a qualified merger), transfer of the whole of its business, commencement of reorganization proceedings or any other fact equivalent thereto that is specified by Cabinet Order has occurred, when there is a net operating loss prescribed in that item (excluding that which was included in deductible expenses in the calculation of the amount of income pertaining to domestic source income listed in Article 141, item (i), (a) for each business year in the case of calculating in accordance with the provisions of Article 57, paragraph (1) (Carryover of Losses) pursuant to the provisions of Article 142, paragraph (2) (Calculation of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment), and that which is specified by Cabinet Order) that arose in any business year that ended within one year before the day on which the fact occurred or in the business year containing that day. In this case, the phrase "at the same time as filing the Final Return" in paragraph (1) is deemed to be replaced with "within one year on or after the day on which the fact prescribed in paragraph (9) occurred", and the phrase "may claim" with "may claim; provided, however, that with regard to the amount listed in item (i), this is limited to the case where it has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that item to the business year showing a loss prescribed in that item (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (1) (Final Returns))".
第一項（第一号に係る部分に限る。）及び第三項の規定は、第一項の外国法人につき解散（適格合併による解散を除く。）、事業の全部の譲渡、更生手続の開始その他これらに準ずる事実で政令で定めるものが生じた場合において、当該事実が生じた日前一年以内に終了したいずれかの事業年度又は同日の属する事業年度において生じた同号に規定する欠損金額（第百四十二条第二項（恒久的施設帰属所得に係る所得の金額の計算）の規定により第五十七条第一項（欠損金の繰越し）の規定に準じて計算する場合に各事業年度の第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算上損金の額に算入されたものその他政令で定めるものを除く。）があるときについて準用する。この場合において、第一項中「当該確定申告書の提出と同時に」とあるのは「第九項に規定する事実が生じた日以後一年以内に」と、「請求することができる」とあるのは「請求することができる。ただし、第一号に掲げる金額については同号に規定する還付所得事業年度から同号に規定する欠損事業年度までの各事業年度（第百四十四条の六第一項ただし書（確定申告）の規定により確定申告書の提出を要しないこととされる事業年度を除く。）について連続して青色申告書である確定申告書を提出している場合に限る」と読み替えるものとする。
The provisions of paragraph (1) (limited to the part pertaining to item (ii)) and paragraph (4), or paragraph (2) and paragraph (5), apply mutatis mutandis in the case where, with regard to a foreign corporation, a dissolution (excluding a dissolution due to a qualified merger), transfer of the whole of its business, commencement of reorganization proceedings or any other fact equivalent thereto that is specified by Cabinet Order has occurred, when there is a net operating loss prescribed in that item or paragraph (2) (excluding that which was included in deductible expenses in the calculation of the amount of income pertaining to domestic source income listed in Article 141, item (i), (b) or specified in item (ii) of that Article for each business year in the case of calculating in accordance with the provisions of Article 57, paragraph (1) pursuant to the provisions of Article 142, paragraph (2) as applied in accordance with the provisions of Article 142-10 (Calculation of the Amount of Income Pertaining to Other Domestic Source Income), and that which is specified by Cabinet Order) that arose in any business year that ended within one year before the day on which the fact occurred or in the business year containing that day. In this case, the phrase "at the same time as filing the Final Return" in paragraph (1) is deemed to be replaced with "within one year on or after the day on which the fact prescribed in that paragraph occurred", and the phrase "may claim" with "may claim; provided, however, that with regard to the amount listed in item (ii), this is limited to the case where it has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that item to the business year showing a loss prescribed in that item (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (1) (Final Returns))"; and the phrase "at the same time as filing the Final Return" in paragraph (2) is deemed to be replaced with "within one year on or after the day on which the fact prescribed in that paragraph occurred", and the phrase "may claim" with "may claim; provided, however, that this is limited to the case where it has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds to the business year showing a loss (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (2))".
第一項（第二号に係る部分に限る。）及び第四項又は第二項及び第五項の規定は、外国法人につき解散（適格合併による解散を除く。）、事業の全部の譲渡、更生手続の開始その他これらに準ずる事実で政令で定めるものが生じた場合において、当該事実が生じた日前一年以内に終了したいずれかの事業年度又は同日の属する事業年度において生じた同号又は第二項に規定する欠損金額（第百四十二条の十（その他の国内源泉所得に係る所得の金額の計算）の規定により準じて計算する第百四十二条第二項の規定により第五十七条第一項の規定に準じて計算する場合に各事業年度の第百四十一条第一号ロ又は第二号に定める国内源泉所得に係る所得の金額の計算上損金の額に算入されたものその他政令で定めるものを除く。）があるときについて準用する。この場合において、第一項中「当該確定申告書の提出と同時に」とあるのは「同項に規定する事実が生じた日以後一年以内に」と、「請求することができる」とあるのは「請求することができる。ただし、第二号に掲げる金額については同号に規定する還付所得事業年度から同号に規定する欠損事業年度までの各事業年度（第百四十四条の六第一項ただし書（確定申告）の規定により確定申告書の提出を要しないこととされる事業年度を除く。）について連続して青色申告書である確定申告書を提出している場合に限る」と、第二項中「当該確定申告書の提出と同時に」とあるのは「同項に規定する事実が生じた日以後一年以内に」と、「請求することができる」とあるのは「請求することができる。ただし、当該還付所得事業年度から当該欠損事業年度までの各事業年度（第百四十四条の六第二項ただし書の規定により確定申告書の提出を要しないこととされる事業年度を除く。）について連続して青色申告書である確定申告書を提出している場合に限る」と読み替えるものとする。
The provisions of paragraphs (1) through (8) apply mutatis mutandis in the case where there is a net operating loss caused by a disaster (meaning, out of the net operating loss listed in Article 144-6, paragraph (1), item (i) or item (ii) or paragraph (2), item (i) (Final Returns) or the net operating loss listed in Article 144-4, paragraph (1), item (i) or item (ii) or paragraph (2), item (i) that arose in a business year or interim period, the amount up to the amount of loss incurred with regard to inventory, fixed assets or deferred assets specified by Cabinet Order due to a disaster, which is specified by Cabinet Order (in the case where there is any amount that has already served as the basis of the calculation of the amount to be refunded through the filing of an interim return based on provisional accounts, the amount after deducting that amount)) that arose, due to a disaster (meaning an earthquake, storm, flood, fire or any other disaster specified by Cabinet Order; hereinafter the same applies in this paragraph), in each business year of a foreign corporation that ends during the period from the day on which the disaster occurred to the day on which one year will have elapsed on or after that day, or in an interim period (meaning the period prescribed in Article 144-4, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) or the period prescribed in paragraph (2) of that Article, in the case where an interim return containing the matters listed in the items of paragraph (1) of that Article for the period prescribed in that paragraph or the matters listed in the items of paragraph (2) of that Article for the period prescribed in that paragraph (hereinafter referred to as an "interim return based on provisional accounts" in this paragraph) is filed; hereinafter the same applies in this paragraph) of the foreign corporation that ends during the period from the day on which the disaster occurred to the day on which six months will have elapsed on or after that day. In this case, the phrase "the Final Return" in paragraph (1) is deemed to be replaced with "the Final Return for the relevant business year, or, for the interim period concerned (meaning an interim period prescribed in paragraph (11); hereinafter the same applies through paragraph (8)), the interim return based on provisional accounts (meaning an interim return based on provisional accounts prescribed in paragraph (11); hereinafter the same applies through paragraph (8))"; the phrase "the business year in which the net operating loss arose" in item (i) of that paragraph is deemed to be replaced with "the business year or interim period in which the net operating loss caused by a disaster (meaning a net operating loss caused by a disaster prescribed in paragraph (11); hereinafter the same applies through paragraph (8)) arose", the phrase "within one year before" with "within one year (in the case where the Final Return or the interim return based on provisional accounts for the business year showing a loss is a Blue Return, two years) before", and the phrase "net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (a) of that Article for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which" with "net operating loss caused by a disaster for the business year showing a loss (excluding that which"; the phrase "the business year in which the net operating loss arose" in item (ii) of that paragraph is deemed to be replaced with "the business year or interim period in which the net operating loss caused by a disaster arose", the phrase "within one year before" with "within one year (in the case where the Final Return or the interim return based on provisional accounts for the business year showing a loss is a Blue Return, two years) before", and the phrase "net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (b) of that Article for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which" with "net operating loss caused by a disaster for the business year showing a loss (excluding that which"; the phrase "the Final Return" in paragraph (2) is deemed to be replaced with "the Final Return for the relevant business year, or, for the interim period concerned, the interim return based on provisional accounts", the phrase "the business year in which the net operating loss arose" with "the business year or interim period in which the net operating loss caused by a disaster arose", the phrase "within one year before" with "within one year (in the case where the Final Return or the interim return based on provisional accounts for the business year showing a loss is a Blue Return, two years) before", and the phrase "net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income specified in that item for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which" with "net operating loss caused by a disaster for the business year showing a loss (excluding that which"; in paragraph (6) and paragraph (7), the phrase "consecutively filed Final Returns that are Blue Returns" is deemed to be replaced with "consecutively filed Final Returns", and the phrase "has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date)" with "has filed a Final Return for the business year showing a loss (where it receives the application of the provisions of paragraph (1) (limited to the part pertaining to that item) with regard to a net operating loss caused by a disaster that arose in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)"; and in paragraph (8), the phrase "consecutively filed Final Returns that are Blue Returns" is deemed to be replaced with "consecutively filed Final Returns", and the phrase "has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date)" with "has filed a Final Return for the business year showing a loss (where it receives the application of the provisions of paragraph (2) with regard to a net operating loss caused by a disaster that arose in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)".
第一項から第八項までの規定は、災害（震災、風水害、火災その他政令で定める災害をいう。以下この項において同じ。）により、外国法人の当該災害のあつた日から同日以後一年を経過する日までの間に終了する各事業年度又は当該災害のあつた日から同日以後六月を経過する日までの間に終了する中間期間（第百四十四条の四第一項（仮決算をした場合の中間申告書の記載事項等）に規定する期間に係る同項各号に掲げる事項又は同条第二項に規定する期間に係る同項各号に掲げる事項を記載した中間申告書（以下この項において「仮決算の中間申告書」という。）を提出する場合におけるこれらの期間をいう。以下この項において同じ。）において生じた災害損失欠損金額（事業年度又は中間期間において生じた第百四十四条の六第一項第一号若しくは第二号若しくは第二項第一号（確定申告）に掲げる欠損金額又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号に掲げる欠損金額のうち、災害により棚卸資産、固定資産又は政令で定める繰延資産について生じた損失の額で政令で定めるもの（仮決算の中間申告書の提出により既に還付を受けるべき金額の計算の基礎となつた金額がある場合には、当該金額を控除した金額）に達するまでの金額をいう。）がある場合について準用する。この場合において、第一項中「当該確定申告書」とあるのは「当該各事業年度に係る確定申告書又は当該中間期間（第十一項に規定する中間期間をいう。以下第八項までにおいて同じ。）に係る仮決算の中間申告書（第十一項に規定する仮決算の中間申告書をいう。以下第八項までにおいて同じ。）」と、同項第一号中「欠損金額に係る事業年度」とあるのは「災害損失欠損金額（第十一項に規定する災害損失欠損金額をいう。以下第八項までにおいて同じ。）に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書が青色申告書である場合には、前二年）」と、「欠損金額（第十一項において準用するこの項の規定により当該還付所得事業年度の同号イに掲げる国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするもの及び」とあるのは「災害損失欠損金額（」と、同項第二号中「欠損金額に係る事業年度」とあるのは「災害損失欠損金額に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書が青色申告書である場合には、前二年）」と、「欠損金額（第十一項において準用するこの項の規定により当該還付所得事業年度の同号ロに掲げる国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするもの及び」とあるのは「災害損失欠損金額（」と、第二項中「当該確定申告書」とあるのは「当該各事業年度に係る確定申告書又は当該中間期間に係る仮決算の中間申告書」と、「欠損金額に係る事業年度」とあるのは「災害損失欠損金額に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書が青色申告書である場合には、前二年）」と、「欠損金額（第十一項において準用するこの項の規定により当該還付所得事業年度の同号に定める国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするもの及び」とあるのは「災害損失欠損金額（」と、第六項及び第七項中「連続して青色申告書である」とあるのは「連続して」と、「青色申告書である確定申告書（期限後申告書を除く。）をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該欠損事業年度の青色申告書である確定申告書をその提出期限後に提出した場合を含む。）」とあるのは「確定申告書を提出した場合（中間期間において生じた災害損失欠損金額について第一項（同号に係る部分に限る。）の規定の適用を受ける場合には、当該中間期間に係る仮決算の中間申告書を提出した場合）」と、第八項中「連続して青色申告書である」とあるのは「連続して」と、「青色申告書である確定申告書（期限後申告書を除く。）をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該欠損事業年度の青色申告書である確定申告書をその提出期限後に提出した場合を含む。）」とあるのは「確定申告書を提出した場合（中間期間において生じた災害損失欠損金額について第二項の規定の適用を受ける場合には、当該中間期間に係る仮決算の中間申告書を提出した場合）」と読み替えるものとする。
A foreign corporation that intends to make a claim for a refund under the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding three paragraphs) or paragraph (2) (including as applied mutatis mutandis pursuant to the preceding two paragraphs) must submit a refund claim form stating the amount of corporation tax for which it seeks the refund, the basis of the calculation thereof and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment.
The provisions of Article 80, paragraph (10) (Refund by Carryback of Loss) apply mutatis mutandis in the case where a refund claim form set forth in the preceding paragraph has been submitted, and the provisions of paragraph (11) of that Article apply mutatis mutandis in the case of calculating interest on a refund with regard to a refund under the provisions of paragraph (10) of that Article as applied mutatis mutandis pursuant to this paragraph.
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The tax base of corporation tax imposed on a foreign corporation for income for each business year is to be the amount of income categorized as domestic source income specified in each of the…
外国法人に対して課する各事業年度の所得に対する法人税の課税標準は、次の各号に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得に係る所得の金額とする。
Open this provisiona foreign corporation having a permanent establishment: The following domestic source income for each business year:
恒久的施設を有する外国法人 各事業年度の次に掲げる国内源泉所得
Open this provisiona foreign corporation not having a permanent establishment: Domestic source income listed in Article 138, paragraph (1), items (ii) through (vi) for each business year.
恒久的施設を有しない外国法人 各事業年度の第百三十八条第一項第二号から第六号までに掲げる国内源泉所得
Open this provisionThe amount of income pertaining to domestic source income specified in Article 141, item (i), (b) and item (ii) (Tax Base) for each business year of a foreign corporation is to be the amount…
外国法人の各事業年度の第百四十一条第一号ロ及び第二号（課税標準）に定める国内源泉所得に係る所得の金額は、これらの規定に規定する国内源泉所得につき政令で定めるところにより第百四十二条から第百四十二条の二の二まで（恒久的施設帰属所得に係る所得の金額の計算）の規定に準じて計算した金額とする。
Open this provisionCalculation of the Amount of Income Categorized as Income Attributable to a Permanent Establishment
The amount to be included in gross profit or deductible expenses for the business year when calculating the amount of income pertaining to income attributable to a permanent establishment for each…
外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上当該事業年度の益金の額又は損金の額に算入すべき金額は、別段の定めがあるものを除き、外国法人の恒久的施設を通じて行う事業につき…
Open this provisionIncome Tax Credit for Foreign Corporations
The provisions of Article 68 (Income Tax Credit) apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income specified in each…
第六十八条（所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（課税標準）に掲げる外国法人の区分（同条第一号に掲げる外国法人にあつては同号イ又はロに掲げる国内源泉所得の区分）に応じ当該各号に定める国内源泉所得（同条第一号に定める国内源泉所得にあつては同号イ又はロに掲げる国内源泉所得）で所得税法の規…
Open this provisionRefund by Carryback of Loss
In the case where there is a net operating loss listed in any of the following items that arose in a business year for which a foreign corporation having a permanent establishment files a Final…
恒久的施設を有する外国法人の青色申告書である確定申告書を提出する事業年度において生じた次の各号に掲げる欠損金額がある場合（第九項又は第十項の規定に該当する場合を除く。）には、その外国法人は、当該確定申告書の提出と同時に、納税地の所轄税務署長に対し、当該各号に定める金額に相当する法人税の還付を請求することができる。
Open this provisionRefund by Carryback of Loss
In the case where there is a net operating loss listed in any of the following items that arose in a business year for which a foreign corporation having a permanent establishment files a Final…
恒久的施設を有する外国法人の青色申告書である確定申告書を提出する事業年度において生じた次の各号に掲げる欠損金額がある場合（第九項又は第十項の規定に該当する場合を除く。）には、その外国法人は、当該確定申告書の提出と同時に、納税地の所轄税務署長に対し、当該各号に定める金額に相当する法人税の還付を請求することができる。
Open this provisionRefund by Carryback of Loss
a net operating loss pertaining to domestic source income listed in Article 141, item (i), (a) (Tax Base) that arose in the business year: the amount calculated by multiplying the amount of…
当該事業年度において生じた第百四十一条第一号イ（課税標準）に掲げる国内源泉所得に係る欠損金額 当該欠損金額に係る事業年度（以下この号において「欠損事業年度」という。）開始の日前一年以内に開始したいずれかの事業年度の同条第一号イに掲げる国内源泉所得に係る所得に対する法人税の額（附帯税の額を除くものとし、第百四十四条（外…
Open this provisionRefund by Carryback of Loss
a net operating loss pertaining to domestic source income listed in Article 141, item (i), (b) that arose in the business year: the amount calculated by multiplying the amount of corporation tax…
当該事業年度において生じた第百四十一条第一号ロに掲げる国内源泉所得に係る欠損金額 当該欠損金額に係る事業年度（以下この号において「欠損事業年度」という。）開始の日前一年以内に開始したいずれかの事業年度の同条第一号ロに掲げる国内源泉所得に係る所得に対する法人税の額（附帯税の額を除くものとし、第百四十四条において準用する…
Open this provisionRefund by Carryback of Loss
The provisions of paragraph (1) (limited to the part pertaining to item (ii)) and paragraph (4), or paragraph (2) and paragraph (5), apply mutatis mutandis in the case where…
第一項（第二号に係る部分に限る。）及び第四項又は第二項及び第五項の規定は、外国法人につき解散（適格合併による解散を除く。）、事業の全部の譲渡、更生手続の開始その他これらに準ずる事実で政令で定めるものが生じた場合において…
Open this provisionRefund by Carryback of Loss
The provisions of paragraphs (1) through (8) apply mutatis mutandis in the case where there is a net operating loss caused by a disaster…
第一項から第八項までの規定は、災害（震災、風水害、火災その他政令で定める災害をいう。以下この項において同じ。）により、外国法人の当該災害のあつた日から同日以後一年を経過する日までの間に終了する各事業年度又は当該災害のあつた日から同日以後六月を経過する日までの間に終了する中間期間（第百四十四条の四第一項（仮決算をした場…
Open this provisionRefund by Carryback of Loss
A foreign corporation that intends to make a claim for a refund under the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding three paragraphs) or paragraph…
第一項（前三項において準用する場合を含む。）又は第二項（前二項において準用する場合を含む。）の規定による還付の請求をしようとする外国法人は、その還付を受けようとする法人税の額、その計算の基礎その他財務省令で定める事項を記載した還付請求書を納税地の所轄税務署長に提出しなければならない。
Open this provisionRefund by Carryback of Loss
The provisions of Article 80, paragraph (10) (Refund by Carryback of Loss) apply mutatis mutandis in the case where a refund claim form set forth in the preceding paragraph has been submitted…
第八十条第十項（欠損金の繰戻しによる還付）の規定は前項の還付請求書の提出があつた場合について、同条第十一項の規定はこの項において準用する同条第十項の規定による還付金について還付加算金を計算する場合について、それぞれ準用する。
Open this provisionRefund by Carryback of Loss
In the case where there is a net operating loss pertaining to domestic source income specified in Article 141, item (ii) that arose in a business year for which a foreign corporation not having a…
恒久的施設を有しない外国法人の青色申告書である確定申告書を提出する事業年度において生じた第百四十一条第二号に定める国内源泉所得に係る欠損金額がある場合（第十項の規定に該当する場合を除く。）には、その外国法人は、当該確定申告書の提出と同時に、納税地の所轄税務署長に対し…
Open this provisionRefund by Carryback of Loss
In the case referred to in paragraph (1), item (i), when the provisions of this Article have already been applied to the amount of corporation tax on income pertaining to domestic source income…
第一項第一号の場合において、既に同号に規定する還付所得事業年度の第百四十一条第一号イに掲げる国内源泉所得に係る所得に対する法人税の額につきこの条の規定の適用があつたときは、その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法人税の額とみなし、かつ…
Open this provisionRefund by Carryback of Loss
In the case referred to in paragraph (1), item (ii), when the provisions of this Article have already been applied to the amount of corporation tax on income pertaining to domestic source income…
第一項第二号の場合において、既に同号に規定する還付所得事業年度の第百四十一条第一号ロに掲げる国内源泉所得に係る所得に対する法人税の額につきこの条の規定の適用があつたときは、その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法人税の額とみなし、かつ…
Open this provisionRefund by Carryback of Loss
In the case referred to in paragraph (2), when the provisions of this Article have already been applied to the amount of corporation tax on income pertaining to domestic source income specified in…
第二項の場合において、既に同項に規定する還付所得事業年度の第百四十一条第二号に定める国内源泉所得に係る所得に対する法人税の額につきこの条の規定の適用があつたときは、その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法人税の額とみなし、かつ…
Open this provisionRefund by Carryback of Loss
The provisions of paragraph (1) (limited to the part pertaining to item (i)) apply only in the case where the foreign corporation set forth in that paragraph has consecutively filed Final Returns…
第一項（第一号に係る部分に限る。）の規定は、同項の外国法人が同号に規定する還付所得事業年度から同号に規定する欠損事業年度の前事業年度までの各事業年度（第百四十四条の六第一項ただし書（確定申告）の規定により確定申告書の提出を要しないこととされる事業年度を除く。）について連続して青色申告書である確定申告書を提出している場…
Open this provisionRefund by Carryback of Loss
The provisions of paragraph (1) (limited to the part pertaining to item (ii)) apply only in the case where the foreign corporation set forth in that paragraph has consecutively filed Final Returns…
第一項（第二号に係る部分に限る。）の規定は、同項の外国法人が同号に規定する還付所得事業年度から同号に規定する欠損事業年度の前事業年度までの各事業年度（第百四十四条の六第一項ただし書の規定により確定申告書の提出を要しないこととされる事業年度を除く。）について連続して青色申告書である確定申告書を提出している場合であつて…
Open this provisionRefund by Carryback of Loss
The provisions of paragraph (2) apply only in the case where the foreign corporation set forth in that paragraph has consecutively filed Final Returns that are Blue Returns for each business year…
第二項の規定は、同項の外国法人が同項に規定する還付所得事業年度から同項に規定する欠損事業年度の前事業年度までの各事業年度（第百四十四条の六第二項ただし書の規定により確定申告書の提出を要しないこととされる事業年度を除く。）について連続して青色申告書である確定申告書を提出している場合であつて…
Open this provisionRefund by Carryback of Loss
The provisions of paragraph (1) (limited to the part pertaining to item (i)) and paragraph (3) apply mutatis mutandis in the case where, with regard to the foreign corporation set forth in paragraph…
第一項（第一号に係る部分に限る。）及び第三項の規定は、第一項の外国法人につき解散（適格合併による解散を除く。）、事業の全部の譲渡、更生手続の開始その他これらに準ずる事実で政令で定めるものが生じた場合において…
Open this provisionForeign Tax Credit for Foreign Corporations
In the case where a foreign corporation having a permanent establishment is to pay a foreign country's corporate tax…
恒久的施設を有する外国法人が各事業年度において外国法人税（第六十九条第一項（外国税額の控除）に規定する外国法人税をいう。以下この項及び第八項において同じ。）を納付することとなる場合には…
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
In the case where an ordinary corporation which is a foreign corporation having a permanent establishment (excluding a trust corporation prescribed in Article 4-3 (Application of This Act to Trust…
恒久的施設を有する外国法人である普通法人（第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人を除く。）が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である第百四十一条第一号（課税標準）に定める国内源泉所得に係る所得の金額又は欠損金額を計算した場合には、その普通法人は…
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (a), which is to be used as the tax base for the period…
当該期間を一事業年度とみなして計算した場合における当該期間に係る課税標準である第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額又は欠損金額
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (b), which is to be used as the tax base for the period…
当該期間を一事業年度とみなして計算した場合における当該期間に係る課税標準である第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額又は欠損金額
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
In the case where an ordinary corporation which is a foreign corporation not having a permanent establishment (excluding a trust corporation prescribed in Article 4-3) deems the period of six months…
恒久的施設を有しない外国法人である普通法人（第四条の三に規定する受託法人を除く。）が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である第百四十一条第二号に定める国内源泉所得に係る所得の金額又は欠損金額を計算した場合には、その普通法人は、第百四十四条の三第二項各号に掲げる事項に代えて…
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
the amount of income or net operating loss pertaining to the domestic source income;
当該国内源泉所得に係る所得の金額又は欠損金額
Open this provisionFinal Returns
A foreign corporation having a permanent establishment must file a return containing the following matters with the district director, based on the final settlement of the accounts…
恒久的施設を有する外国法人は、各事業年度終了の日の翌日から二月以内（当該外国法人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで恒久的施設を有しないこととなる場合には、当該事業年度終了の日の翌日から二月を経過した日の前日とその有しないこととなる日とのうちいずれか早い日まで）に…
Open this provisionFinal Returns
the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (a) (Tax Base) that is to be used as the tax base for the business year;
当該事業年度の課税標準である第百四十一条第一号イ（課税標準）に掲げる国内源泉所得に係る所得の金額又は欠損金額
Open this provisionFinal Returns
the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (b) that is to be used as the tax base for the business year;
当該事業年度の課税標準である第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額又は欠損金額
Open this provisionFinal Returns
A foreign corporation not having a permanent establishment must file a return containing the following matters with the district director, based on the final settlement of the accounts…
恒久的施設を有しない外国法人は、各事業年度終了の日の翌日から二月以内（当該外国法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業で国内において行うものを廃止する場合には、当該事業年度終了の日の翌日から二月を経過した日の前日とその廃止の日とのうちいずれか早い日まで）に、税務署長に対し…
Open this provisionFinal Returns
the amount of income or net operating loss pertaining to domestic source income specified in Article 141, item (ii) that is to be used as the tax base for the business year;
当該事業年度の課税標準である第百四十一条第二号に定める国内源泉所得に係る所得の金額又は欠損金額
Open this provisionCarryover of Losses
In the case where a domestic corporation shows any net operating loss that arose in a business year starting within ten years prior to the first day of each of its business years…
内国法人の各事業年度開始の日前十年以内に開始した事業年度において生じた欠損金額（この項の規定により当該各事業年度前の事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条（欠損金の繰戻しによる還付）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。）がある場合には、当該欠損金額に相当する金額は…
Open this provision(Income Tax Credit)
In the case where a domestic corporation receives interest, etc., dividends, etc., compensation for periodic deposits, interest, profits, margin profits, distributions of profit…
内国法人が各事業年度において所得税法第百七十四条各号（内国法人に係る所得税の課税標準）に規定する利子等、配当等、給付補塡金、利息、利益、差益、利益の分配又は賞金（次項において「利子及び配当等」という。）の支払を受ける場合には…
Open this provision(Refund by Carryback of Loss)
When a refund claim form set forth in the preceding paragraph has been submitted, the district director of the tax office examines the net operating loss which caused the claim and other necessary…
税務署長は、前項の還付請求書の提出があつた場合には、その請求の基礎となつた欠損金額その他必要な事項について調査し、その調査したところにより、その請求をした内国法人に対し、その請求に係る金額を限度として法人税を還付し、又は請求の理由がない旨を書面により通知する。
Open this provision(Refund by Carryback of Loss)
In the case of calculating the amount of interest on a refund with regard to a refund pursuant to the provisions of the preceding paragraph, the period set forth in Article 58…
前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項（第四項及び第五項において準用する場合を含む。）の規定による還付の請求がされた日（第一項（第五項において準用する場合を含む。以下この項において同じ。）の規定による還付の請求がされた日…
Open this provisionforeign corporation
「外国法人」
A corporation other than a domestic corporation (内国法人), that is, one whose head office or principal office is not in Japan.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
qualified mergermachine translation
「適格合併」
A merger (合併) of one of the kinds Article 2, item (xii)-8 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which about 80 percent or more of the employees and the main business carry on, or one for running a business jointly — in which the acquired corporation's shareholders receive nothing but shares of the acquiring corporation or of its wholly owning parent, apart from dividends, payments to dissenting shareholders and, where the acquiring corporation already held two-thirds or more of the shares, payments to the other shareholders.
Defined inArticle 2, paragraph (1), item (xii-8)· applies throughout the law
permanent establishmentmachine translation
「恒久的施設」
A foreign corporation's branch, factory or other fixed place of business in Japan, its site in Japan for construction or installation work or for supervising such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty defines as a permanent establishment (limited to one in Japan).
Defined inArticle 2, paragraph (1), item (xii-19)· applies throughout the law
net operating loss
「欠損金額」
The amount by which a corporation's deductible expenses (損金) for a business year exceed its gross profits (益金) for that year, in calculating its income for the year.
Defined inArticle 2, paragraph (1), item (xix)· applies throughout the law
inventorymachine translation
「棚卸資産」
Goods, products, semi-finished products, work in progress, raw materials and other assets that must be counted in stocktaking, as a Cabinet Order (政令) specifies, other than securities and commodities for short-term trading, etc. (短期売買商品等) under Article 61, paragraph (1).
Defined inArticle 2, paragraph (1), item (xx)· applies throughout the law
fixed assets
「固定資産」
Land (including rights over land), depreciable assets, telephone subscription rights and other assets that a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxii)· applies throughout the law
deferred assets
「繰延資産」
Expenses a corporation pays whose benefit lasts a year or more from the day of payment, of kinds a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxiv)· applies throughout the law
interim returnmachine translation
「中間申告書」
A return a corporation files under Article 71, paragraph (1), or, for a foreign corporation, Article 144-3, paragraph (1) or (2), within two months after the day six months into a business year longer than six months.
Defined inArticle 2, paragraph (1), item (xxx)· applies throughout the law
final returnmachine translation
「確定申告書」
A return under Article 74, paragraph (1) or Article 144-6, paragraph (1) or (2), including a return filed after the due date (期限後申告書) for it.
Defined inArticle 2, paragraph (1), item (xxxi)· applies throughout the law
return filed after the due datemachine translation
「期限後申告書」
A return filed after the due date, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).
Defined inArticle 2, paragraph (1), item (xxxiv)· applies throughout the law
Blue Returnmachine translation
「青色申告書」
A return listed in Article 2, items (xxx) to (xxxiii) that a corporation files on the blue form under Article 121 (including as applied by Article 146(1)), together with an amended return (修正申告書) for one.
Defined inArticle 2, paragraph (1), item (xxxvi)· applies throughout the law
penalty tax
「附帯税」
The taxes defined in Article 2, item (iv) of the Act on General Rules for National Taxes: delinquent tax (延滞税), interest tax (利子税), and the additional taxes (加算税) for understatement, failure to file and failure to pay, and the heavy additional tax (重加算税).
Defined inArticle 2, paragraph (1), item (xli)· applies throughout the law
interest on a refund
「還付加算金」
Interest on a refund as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes: interest the tax authorities add when they refund or appropriate a refund, etc. (還付金等), at 7.3 percent a year for the period from the day after the date that paragraph sets until the refund is decided or the appropriation made, or for the period another national tax law sets.
Defined inArticle 2, paragraph (1), item (xliii)· applies throughout the law
business yearmachine translation
「事業年度」
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
Defined inArticle 13, paragraph (1)· applies throughout the law
domestic source income
「国内源泉所得」
In Part III (foreign corporations), the income with its source in Japan listed in Article 138, paragraph (1): income attributable to a foreign corporation's permanent establishment (恒久的施設) in Japan, income from using, holding or (as a Cabinet Order (政令) specifies) selling assets in Japan, consideration for certain personal services provided in Japan, rent for real property in Japan and the like, and other income a Cabinet Order specifies as having its source in Japan.
Defined inArticle 138, paragraph (1)· applies only in this part
business year showing a lossmachine translation
「欠損事業年度」
In Article 144-13, paragraph (1), item (i), the business year in which a foreign corporation's net operating loss (欠損金額) on domestic source income (国内源泉所得) under Article 141, item (i)(a) arose, from which the loss is carried back for a refund.
Short name set inArticle 144-13, paragraph (1), item (i)· applies only in this item
business year with refundsmachine translation
「還付所得事業年度」
Any business year that began within one year before the start of a loss business year (欠損事業年度) whose corporation tax is used to calculate the refund claimed by carrying back that year's loss (欠損金額) under Article 80 or, for a foreign corporation, Article 144-13, counting for a foreign corporation only tax on domestic source income (国内源泉所得) of the same kind as the loss.
Short name set inArticle 144-13, paragraph (1), item (i)· applies only in this item
business year showing a lossmachine translation
「欠損事業年度」
In Article 144-13, paragraph (1), item (ii), the business year in which a foreign corporation's net operating loss (欠損金額) on domestic source income (国内源泉所得) under Article 141, item (i)(b) arose, from which the loss is carried back for a refund.
Short name set inArticle 144-13, paragraph (1), item (ii)· applies only in this item
business year with refundsmachine translation
「還付所得事業年度」
Any business year that began within one year before the start of a loss business year (欠損事業年度) whose corporation tax is used to calculate the refund claimed by carrying back that year's loss (欠損金額) under Article 80 or, for a foreign corporation, Article 144-13, counting for a foreign corporation only tax on domestic source income (国内源泉所得) of the same kind as the loss.
Short name set inArticle 144-13, paragraph (1), item (ii)· applies only in this item
business year showing a lossmachine translation
「欠損事業年度」
In Article 144-13, paragraph (2), the business year in which a foreign corporation without a permanent establishment (恒久的施設) had a net operating loss (欠損金額) on domestic source income (国内源泉所得) under Article 141, item (ii), for a year for which it files a blue return (青色申告書) as its final return, from which the loss is carried back for a refund.
Short name set inArticle 144-13, paragraph (2)· applies only in this paragraph
business year with refundsmachine translation
「還付所得事業年度」
Any business year that began within one year before the start of a loss business year (欠損事業年度) whose corporation tax is used to calculate the refund claimed by carrying back that year's loss (欠損金額) under Article 80 or, for a foreign corporation, Article 144-13, counting for a foreign corporation only tax on domestic source income (国内源泉所得) of the same kind as the loss.
Short name set inArticle 144-13, paragraph (2)· applies only in this paragraph
interim periodmachine translation
「中間期間」
In Article 144-13, paragraphs (1) to (8) as paragraph (11) applies them to losses from a disaster, the six months from the first day of a foreign corporation's business year for which it files an interim return based on provisional accounts (仮決算の中間申告書) under Article 144-4, paragraph (1) or (2).
Defined inArticle 144-13, paragraph (11)· applies only in this paragraph
interim return based on provisional accountsmachine translation
「仮決算の中間申告書」
An interim return (中間申告書) stating the income or loss, and the tax on it, worked out by treating the first part of the business year as a business year of its own — under Article 72, paragraph (1) (with paragraph (5) for a group tax sharing subsidiary corporation (通算子法人)) for a domestic corporation, or Article 144-4, paragraph (1) or (2) for a foreign corporation — as Article 80, Article 144-13 and Article 29 of the supplementary provisions (附則) of Act No. 4 of 2017 use the term for refunds of tax on losses from a disaster.
Short name set inArticle 144-13, paragraph (11)· applies only in this paragraph
interim period concernedmachine translation
「当該中間期間」
In the refund of tax by carrying back a loss caused by a disaster (Article 80, paragraph (5), and Article 144-13, paragraph (11), also as read by the supplementary provisions (附則) of Act No. 4 of 2017), an interim period ending within six months after the day of a disaster for which the corporation files an interim return based on provisional accounts (仮決算の中間申告書).
Defined inArticle 144-13, paragraph (11)· applies only in this provision
disastermachine translation
「災害」
An earthquake disaster (震災), storm or flood (風水害), fire, or another disaster a Cabinet Order (政令) specifies.
Defined inArticle 144-13, paragraph (11)· applies only in this paragraph
net operating loss caused by a disastermachine translation
「災害損失欠損金額」
In Article 144-13, the part of a foreign corporation's net operating loss (欠損金額) under Article 144-6 or Article 144-4 for a business year ending within one year after a disaster (災害), or for an interim period (中間期間) ending within six months after it, up to the losses of kinds a Cabinet Order (政令) specifies that the disaster caused to inventory, fixed assets or specified deferred assets, less any amount already used for a refund through an interim return on provisional accounts (仮決算の中間申告書).
Defined inArticle 144-13, paragraph (11)· applies only in this provision
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.