Article 58Special Provisions for Losses in the Business Year When a Blue Return Has Not Been Filed
第五十八条（青色申告書を提出しなかつた事業年度の欠損金の特例）
With regard to the application of the provisions of Article 57, paragraph (1) (Carryover of Losses) to the net operating loss that arose in a business year that is not a business year for which a Blue Return is filed, out of the business years starting within ten years prior to the first day of each business year of a domestic corporation, the portion of the net operating loss exceeding the amount of loss specified by Cabinet Order that arose with regard to inventory, fixed assets or deferred assets specified by Cabinet Order due to an earthquake, storm, flood, fire or any other disaster specified by Cabinet Order (referred to as the "amount of loss caused by a disaster" in the following paragraph and paragraph (3)) is deemed not to exist.
With regard to the application of the provisions of Article 57, paragraph (1) to the net operating loss that arose in a business year that is not a business year for which a Blue Return is filed, out of the business years starting within ten years prior to the first day of each business year of a domestic corporation, the provisions of paragraphs (3) and (4) of that Article and the preceding Article do not apply to the portion of the net operating loss up to the amount of loss caused by a disaster.
In the case where there is no attachment of a document stating the details of the calculation of the amount of loss caused by a disaster to the Final Return, amended return or written request for reassessment for the business year in which the net operating loss arose, the provisions of the preceding two paragraphs apply by deeming that there is no amount of loss caused by a disaster for that business year.
Necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
前三項の規定の適用に関し必要な事項は、政令で定める。
Read this with the articles around it
(Non-application of a Carryover of Losses for a Corporation Showing a Loss. That Is Controlled by Specified Shareholders)
In the case where a domestic corporation that has become subject to a specified controlling interest of a second person…
内国法人で他の者との間に当該他の者による特定支配関係（当該他の者が当該内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める関係をいい、政令で定める事由によつて生じたものを除く。以下この項において…
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 provisionCarryover of Losses
The amount of unappropriated loss prescribed in the preceding paragraph of an acquired corporation involved in the qualified merger set forth in the preceding paragraph…
前項の適格合併に係る被合併法人（同項の内国法人（当該内国法人が当該適格合併により設立された法人である場合にあつては、当該適格合併に係る他の被合併法人。以下この項において同じ。）との間に支配関係があるものに限る。）又は前項の残余財産が確定した他の内国法人（以下この項において「被合併法人等」という。）の前項に規定する未処…
Open this provisionCarryover of Losses
In the case where a qualified merger, or a merger that does not fall under a qualified merger and to which the provisions of Article 61-11, paragraph (1)…
第一項の内国法人と支配関係法人（当該内国法人との間に支配関係がある法人をいう。以下この項において同じ。）との間で当該内国法人を合併法人、分割承継法人、被現物出資法人又は被現物分配法人とする適格合併若しくは適格合併に該当しない合併で第六十一条の十一第一項（完全支配関係がある法人の間の取引の損益）の規定の適用があるもの…
Open this provisionSpecial Provisions for Losses in the Business Year When a Blue Return Has Not Been Filed
With regard to the application of the provisions of Article 57, paragraph (1) (Carryover of Losses) to the net operating loss that arose in a business year that is not a business year for which a…
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のうち青色申告書を提出する事業年度でない事業年度において生じた欠損金額に係る第五十七条第一項（欠損金の繰越し）の規定の適用については、当該欠損金額のうち、棚卸資産、固定資産又は政令で定める繰延資産について震災、風水害…
Open this provisionSpecial Provisions for Losses in the Business Year When a Blue Return Has Not Been Filed
With regard to the application of the provisions of Article 57, paragraph (1) to the net operating loss that arose in a business year that is not a business year for which a Blue Return is filed…
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のうち青色申告書を提出する事業年度でない事業年度において生じた欠損金額に係る第五十七条第一項の規定の適用については、当該欠損金額のうち、災害損失金額に達するまでの金額については、同条第三項及び第四項並びに前条の規定は、適用しない。
Open this provisionSpecial Provisions for Losses in the Business Year When a Blue Return Has Not Been Filed
In the case where there is no attachment of a document stating the details of the calculation of the amount of loss caused by a disaster to the Final Return…
欠損金額の生じた事業年度の確定申告書、修正申告書又は更正請求書に災害損失金額の計算に関する明細を記載した書類の添付がない場合には、当該事業年度の災害損失金額はないものとして、前二項の規定を適用する。
Open this provisiondomestic corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (iii)· 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
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
amended returnmachine translation
「修正申告書」
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
Defined inArticle 2, paragraph (1), item (xxxv)· 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
written request for reassessmentmachine translation
「更正請求書」
The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.
Defined inArticle 2, paragraph (1), item (xxxvii)· 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
amount of loss caused by a disastermachine translation
「災害損失金額」
Losses, of kinds a Cabinet Order (政令) specifies, that an earthquake, storm, flood, fire or other disaster a Cabinet Order specifies caused to inventory (棚卸資産), fixed assets (固定資産) or deferred assets (繰延資産) of kinds a Cabinet Order specifies.
Short name set inArticle 58, paragraph (1)· applies only in this provision and in Article 58, paragraphs (2) and (3)