In the case where a domestic corporation has any net operating loss arising in a business year for which it is to file a Final Return that is a Blue Return (excluding the case falling under the provisions of paragraph (4)), the domestic corporation may, upon filing the Final Return, simultaneously file, with the competent district director with jurisdiction over the place for tax payment, a claim for a refund of corporation tax equivalent to the amount obtained by multiplying the amount of corporation tax on income for any of the business years starting within one year prior to the first day of the business year pertaining to the net operating loss (hereinafter referred to as the "business year showing a loss" in this paragraph and paragraph (3)) (such corporation tax excludes the amount of penalty tax, and in the case where there is any amount credited under Article 68 (Income Tax Credit), Article 69, paragraphs (1) through (3) or paragraph (18) (Foreign Tax Credit) or Article 70 (Corporation Tax Credit Due to a Reassessment after Fictitious Accounting), the amount is added, and in the case where there is any amount added under Article 69, paragraph (19), the amount is deducted; hereinafter the same applies in this Article) by the rate accounted for, out of the amount of income for that business year (hereinafter referred to as a "business year with refunds" in this Article), by the amount equivalent to the net operating loss for the business year showing a loss (excluding the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (5) and the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for another business year with refunds pursuant to the provisions of this Article; the same applies in paragraph (4)).
内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欠損金額がある場合（第四項の規定に該当する場合を除く。）には、その内国法人は、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（以下この項及び第三項において「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所得に対する法人税の額（附帯税の額を除くものとし、第六十八条（所得税額の控除）、第六十九条第一項から第三項まで若しくは第十八項（外国税額の控除）又は第七十条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の控除）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し、第六十九条第十九項の規定により加算された金額がある場合には当該金額を控除した金額とする。以下この条において同じ。）に、当該いずれかの事業年度（以下この条において「還付所得事業年度」という。）の所得の金額のうちに占める欠損事業年度の欠損金額（第五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。第四項において同じ。）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 the preceding paragraph, when the provisions of this Article have already been applied to the amount of corporation tax on income for the relevant business year with refunds, 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 income for the business year with refunds to be the amount of income for the business year with refunds, and thereby applying the provisions of the paragraph.
The provisions of paragraph (1) apply only in the case where a domestic corporation set forth in the paragraph has filed a Final Return that is a Blue Return on a continuous basis for each business year from the business year with refunds to the previous business year of the business year showing a loss, and where it has filed a Final Return that is a Blue Return for the business year showing a loss (excluding a return filed after the due date) by the due date (where the district director has found any unavoidable circumstances, including in the case where the domestic corporation has filed the Final Return that is a Blue Return for the business year showing a loss after the due date).
The provisions of paragraph (1) and paragraph (2) apply mutatis mutandis to the case where a domestic corporation has been dissolved (excluding dissolution as a result of a qualified merger, and, in the case where the domestic corporation is a group tax sharing subsidiary corporation, limited to dissolution due to an order commencing bankruptcy proceedings), the whole of its business has been transferred (excluding a transfer of the whole of its business in the case where the domestic corporation is a group tax sharing corporation), reorganization proceedings have commenced for it, or any other equivalent event as specified by Cabinet Order has occurred, and when there is any net operating loss arising in any of the business years that ended within one year prior to the day on which the event occurred or in the business year containing that day (excluding the net operating loss that was included in deductible expenses in the calculation of the amount of income for each business year pursuant to the provisions of Article 57, paragraph (1) (Carryover of Losses) and the net operating loss that was deemed not to exist pursuant to the provisions of paragraph (4) or paragraph (5) of that Article). In this case, in paragraph (1), the term "upon filing the Final Return, simultaneously" is deemed to be replaced with "within one year on or after the day on which the event occurred,", and the following proviso is deemed to be added at the end of that paragraph: "provided, however, that this is limited to the case where the domestic corporation has filed a Final Return that is a Blue Return on a continuous basis for each business year from the business year with refunds to the business year showing a loss."
第一項及び第二項の規定は、内国法人につき解散（適格合併による解散を除くものとし、当該内国法人が通算子法人である場合には破産手続開始の決定による解散に限る。）、事業の全部の譲渡（当該内国法人が通算法人である場合における事業の全部の譲渡を除く。）、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欠損金額（第五十七条第一項（欠損金の繰越し）の規定により各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同条第四項又は第五項の規定によりないものとされたものを除く。）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「確定申告書の提出と同時に」とあるのは「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、還付所得事業年度から欠損事業年度までの各事業年度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 (3) apply mutatis mutandis to the case where there is a net operating loss caused by a disaster (meaning, out of the net operating loss listed in Article 74, paragraph (1), item (i) (Final Returns) or Article 72, paragraph (1), item (i) that has arisen in a business year or interim period, the amount up to the amount of loss specified by Cabinet Order that has arisen with regard to inventory, Fixed Assets or deferred assets specified by Cabinet Order due to a disaster (in the case where there is an amount that has already been used as the basis of the calculation of the amount to be refunded as a result of the filing of an interim return based on provisional accounts, the amount that remains after deducting that amount); the same applies in paragraph (8) and paragraph (13)) that has arisen, 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 domestic corporation ending during the period from the day on which the disaster occurred to the day on which one year has elapsed on or after that day, or in an interim period ending during the period from the day on which the disaster occurred to the day on which six months have elapsed on or after that day (meaning the period prescribed in Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) (in the case where the domestic corporation is a group tax sharing subsidiary corporation, the period prescribed in paragraph (5), item (i) of that Article), in the case where the domestic corporation files an interim return stating the matters listed in the items of paragraph (1) of that Article for that period (hereinafter referred to as an "interim return based on provisional accounts" in this Article); hereinafter the same applies in this Article). In this case, in paragraph (1), the term "upon filing the Final Return" is deemed to be replaced with "upon filing the Final Return for each of the business years or the interim return based on provisional accounts (meaning the interim return based on provisional accounts prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3)) for the interim period concerned (meaning the interim period prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))", the term "the business year pertaining to the net operating loss" is deemed to be replaced with "the business year or interim period pertaining to the net operating loss caused by a disaster (meaning the net operating loss caused by a disaster prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))", the term "within one year prior to" is deemed to be replaced 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) prior to", and the term "net operating loss for the business year showing a loss (excluding the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (5) and the amount" is deemed to be replaced with "net operating loss caused by a disaster for the business year showing a loss (excluding the amount"; and in paragraph (3), the term "a Final Return that is a Blue Return on a continuous basis" is deemed to be replaced with "a Final Return on a continuous basis", and the term "a Final Return that is a Blue Return for the business year showing a loss (excluding a return filed after the due date) by the due date (where the district director has found any unavoidable circumstances, including in the case where the domestic corporation has filed the Final Return that is a Blue Return for the business year showing a loss after the due date)" is deemed to be replaced with "a Final Return for the business year showing a loss (in the case of receiving the application of the provisions of that paragraph with regard to the net operating loss caused by a disaster that has arisen in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)".
第一項から第三項までの規定は、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、内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（第七十二条第一項（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（当該内国法人が通算子法人である場合には、同条第五項第一号に規定する期間）に係る同条第一項各号に掲げる事項を記載した中間申告書（以下この条において「仮決算の中間申告書」という。）を提出する場合における当該期間をいう。以下この条において同じ。）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七十四条第一項第一号（確定申告）又は第七十二条第一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。第八項及び第十三項において同じ。）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（第五項に規定する中間期間をいう。以下この項及び第三項において同じ。）に係る仮決算の中間申告書（第五項に規定する仮決算の中間申告書をいう。以下この項及び第三項において同じ。）」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（第五項に規定する災害損失欠損金額をいう。以下この項及び第三項において同じ。）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（第五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、第三項中「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、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同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。
The provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding two paragraphs) do not apply to a net operating loss to which the provisions of Article 64-8 (Inclusion in Deductible Expenses of Losses in the Case of a Merger, etc. of a Group Tax Sharing Corporation) apply.
With regard to the application of the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4)) pertaining to the business year showing a loss prescribed in paragraph (1) of a group tax sharing corporation (limited to one ending on the last day of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation; hereinafter referred to as the "business year showing a loss" in this paragraph), the net operating loss for the business year showing a loss prescribed in paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4)) of the group tax sharing corporation is to be the sum of the amount listed in item (i) and the amount calculated by multiplying the amount listed in item (ii) by the ratio of the amount listed in item (iii) to the sum of the amounts listed in that item and item (iv) (excluding the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for another business year with refunds pursuant to the provisions of this Article (excluding the part pertaining to paragraph (5))).
通算法人の第一項に規定する欠損事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。以下この項において「欠損事業年度」という。）に係る第一項（第四項において準用する場合を含む。）の規定の適用については、当該通算法人の第一項（第四項において準用する場合を含む。）に規定する欠損事業年度の欠損金額は、第一号に掲げる金額と第二号に掲げる金額に第三号に掲げる金額が同号及び第四号に掲げる金額の合計額のうちに占める割合を乗じて計算した金額との合計額（この条（第五項に係る部分を除く。）の規定により他の還付所得事業年度の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。）とする。
the amount obtained by deducting, from the amount of the net operating loss arising in the business year showing a loss of the group tax sharing corporation that is deemed not to exist pursuant to the provisions of Article 64-6 (Special Provisions on Net Operating Losses Subject to Aggregation of Profits and Losses) (hereinafter referred to as the "deficit excluded from group tax sharing" in this Article), the portion of the deficit excluded from group tax sharing that is to be used as the basis of the calculation of the amount to be refunded pursuant to the provisions of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5);
the sum of the amounts obtained by deducting, from the amount of the excess in the case where the net operating loss arising in the business year showing a loss of the group tax sharing corporation, or in the business year ending on the last day of the business year showing a loss of another group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of that day (limited to one that has filed the return under Article 74, paragraph (1) for the business year of the group tax sharing corporation containing that day by the due date for filing that return; the same applies in item (iv)), exceeds the deficit excluded from group tax sharing, the portion of that amount that is to be used as the basis of the calculation of the amount to be refunded pursuant to the provisions of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5);
the amount obtained by deducting the amount listed in item (i) from the sum of the amounts of income for each business year starting within one year prior to the first day of the business year showing a loss of the group tax sharing corporation (excluding a business year that ended before the day on which the approval under Article 64-9, paragraph (1) (Group Tax Sharing Approval) became effective; hereinafter the same applies in this item and the following item) (in the case where the provisions of this Article have already been applied to the amount of corporation tax on income for each of those business years, the amount that remains after deducting the net operating loss pertaining to that application from the amount equivalent to the amount of income); and
the total of the sum of income for the preceding one year (meaning the amount obtained by deducting, from the sum of the amounts of income for each business year starting within one year prior to the first day of the business year ending on the last day of the business year showing a loss (hereinafter referred to as the "other business year" in this item) (in the case where the provisions of this Article have already been applied to the amount of corporation tax on income for each of those business years, the amount that remains after deducting the net operating loss pertaining to that application from the amount equivalent to the amount of income), the deficit excluded from group tax sharing arising in the other business year (excluding the portion that is to be used as the basis of the calculation of the amount to be refunded pursuant to the provisions of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5))) of each other group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of the last day of the business year showing a loss of the group tax sharing corporation.
With regard to the application of the provisions of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) pertaining to the business year showing a loss prescribed in paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) of a group tax sharing corporation (limited to one ending on the last day of the business year or interim period of the group tax sharing parent corporation pertaining to the group tax sharing corporation; hereinafter referred to as the "business year showing a loss" in this paragraph), the net operating loss caused by a disaster for the business year showing a loss prescribed in paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) of the group tax sharing corporation is to be the sum of the amount listed in item (i) and the amount calculated by multiplying the amount listed in item (ii) by the ratio of the amount listed in item (iii) to the sum of the amounts listed in that item and item (iv) (excluding the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for another business year with refunds pursuant to the provisions of this Article).
the amount of the net operating loss caused by a disaster arising in the business year showing a loss of the group tax sharing corporation, up to the amount of the deficit excluded from group tax sharing;
the sum of the amounts of the excess in the case where the net operating loss caused by a disaster arising in the business year showing a loss of the group tax sharing corporation, or in the business year or interim period ending on the last day of the business year showing a loss of another group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of that day (limited to one that has filed the return under Article 74, paragraph (1) or the interim return based on provisional accounts for the business year or interim period of the group tax sharing corporation containing that day by the due date for filing those returns; the same applies in item (iv)), exceeds the deficit excluded from group tax sharing;
the amount obtained by deducting the amount listed in item (i) from the sum of the amounts of income for each business year starting within two years prior to the first day of the business year showing a loss of the group tax sharing corporation (excluding a business year that ended before the day on which the approval under Article 64-9, paragraph (1) became effective; hereinafter the same applies in this item and the following item) (in the case where the provisions of this Article have already been applied to the amount of corporation tax on income for each of those business years, the amount that remains after deducting the net operating loss pertaining to that application from the amount equivalent to the amount of income); and
the total of the sum of income for the preceding two years (meaning the amount obtained by deducting, from the sum of the amounts of income for each business year starting within two years prior to the first day of the business year ending on the last day of the business year showing a loss (hereinafter referred to as the "other business year" in this item) (in the case where the provisions of this Article have already been applied to the amount of corporation tax on income for each of those business years, the amount that remains after deducting the net operating loss pertaining to that application from the amount equivalent to the amount of income), the amount of the net operating loss caused by a disaster arising in the other business year, up to the amount of the deficit excluded from group tax sharing) of each other group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of the last day of the business year showing a loss of the group tax sharing corporation.
A domestic corporation that intends to file a claim for a refund of corporation tax pursuant to the provisions of paragraph (1) (including the case where it is applied mutatis mutandis pursuant to paragraph (4) and paragraph (5)) must submit a refund claim form stating the amount of corporation tax for which it wishes to receive a refund, the basis of the calculation thereof, and other matters as specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment.
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 matters and refunds corporation tax to the domestic corporation that has filed the application, to the extent of the amount pertaining to the claim, or notify it in writing that there are no grounds for filing a claim, based on the examination.
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, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is used as the basis of the calculation, is to be the period from the day on which three months have elapsed from the day following the day on which a claim for a refund under paragraph (1) (including the case where it is applied mutatis mutandis pursuant to paragraph (4) and paragraph (5)) was filed (in the case where the day on which the claim for a refund under paragraph (1) (including the case where it is applied mutatis mutandis pursuant to paragraph (5); hereinafter the same applies in this paragraph) was filed is prior to the due date for filing the Final Return referred to in paragraph (1) (excluding a return filed after the due date) or the interim return based on provisional accounts, from the due date), up to the day on which the payment of the relevant refund is decided or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the date of appropriation, up to the day on which it becomes possible).
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が第一項の確定申告書（期限後申告書を除く。）又は仮決算の中間申告書の提出期限前である場合には、その提出期限）の翌日以後三月を経過した日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
In the case where a claim for a refund has been made pursuant to the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4)) by applying the provisions of paragraph (7) with regard to a net operating loss arising in each business year of a group tax sharing corporation (hereinafter referred to as the "net operating loss incurred" in this paragraph) or a net operating loss arising in the business year of another group tax sharing corporation ending on the last day of each of those business years, with regard to the application of the provisions of Article 57, paragraphs (1) and (8) and Article 64-7, paragraph (1) (Aggregation of Losses), the amount, out of the net operating loss incurred, that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of this Article (excluding the part pertaining to paragraph (5); hereinafter the same applies in this paragraph) is to be the sum of the following amounts:
the amount, out of the amount that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of this Article (in the case where that amount exceeds the net operating loss incurred, the amount that remains after deducting the excess), up to the amount of the deficit excluded from group tax sharing (excluding the amount listed in item (i) of the following paragraph); and
the amount calculated by multiplying the amount of the excess in the case where the net operating loss incurred exceeds the deficit excluded from group tax sharing (excluding the amount listed in item (ii) of the following paragraph) by the ratio of the amount listed in (a) to the amount listed in (b).
the sum of the amounts obtained by deducting, from the amount that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of this Article out of the amount deemed, pursuant to the provisions of paragraph (7), to be the net operating loss arising in the business year ending on the last day of each of those business years of the group tax sharing corporation and of each other group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of that day, the deficit excluded from group tax sharing for that business year (excluding the portion that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5));
the amount listed in paragraph (7), item (ii).
第七項第二号に掲げる金額
In the case where a claim for a refund has been made pursuant to the provisions of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) by applying the provisions of paragraph (8) with regard to a net operating loss caused by a disaster arising in each business year or interim period of a group tax sharing corporation (hereinafter referred to as the "net operating loss caused by a disaster incurred" in this paragraph) or a net operating loss caused by a disaster arising in the business year or interim period of another group tax sharing corporation ending on the last day of each of those business years or interim periods, with regard to the application of the provisions of Article 57, paragraphs (1) and (8), Article 64-7, paragraph (1) and this Article (excluding the part of paragraph (7) other than its items, the part of paragraph (8) other than its items, and this paragraph), the amount, out of the net operating loss caused by a disaster incurred, that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of this Article (limited to the part pertaining to paragraph (5); hereinafter the same applies in this paragraph) (including the amount that is to be used as the basis of the calculation of the amount to be refunded; hereinafter the same applies in this paragraph) is to be the sum of the following amounts:
通算法人の各事業年度若しくは中間期間において生じた災害損失欠損金額（以下この項において「発生災害損失欠損金額」という。）又は他の通算法人の当該各事業年度若しくは中間期間終了の日に終了する事業年度若しくは中間期間において生じた災害損失欠損金額について第八項の規定を適用して第五項において準用する第一項の規定により還付の請求をした場合には、第五十七条第一項及び第八項、第六十四条の七第一項並びにこの条（第七項各号列記以外の部分、第八項各号列記以外の部分及びこの項を除く。）の規定の適用については、発生災害損失欠損金額のうち、この条（第五項に係る部分に限る。以下この項において同じ。）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金額（還付を受ける金額の計算の基礎とするものを含む。以下この項において同じ。）は、次に掲げる金額の合計額とする。
the amount, out of the amount that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of this Article (in the case where that amount exceeds the net operating loss caused by a disaster incurred, the amount that remains after deducting the excess), up to the amount of the deficit excluded from group tax sharing; and
この条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金額（当該金額が発生災害損失欠損金額を超える場合には、その超える部分の金額を控除した金額）のうち通算対象外欠損金額に達するまでの金額
the amount calculated by multiplying the amount of the excess in the case where the net operating loss caused by a disaster incurred exceeds the deficit excluded from group tax sharing by the ratio of the amount listed in (a) to the amount listed in (b).
発生災害損失欠損金額が通算対象外欠損金額を超える場合のその超える部分の金額にイに掲げる金額がロに掲げる金額のうちに占める割合を乗じて計算した金額
the sum of the amounts obtained by deducting, from the amount that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of this Article out of the amount deemed, pursuant to the provisions of paragraph (8), to be the net operating loss caused by a disaster arising in the business year or interim period ending on the last day of each of those business years or interim periods of the group tax sharing corporation and of each other group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of that day, the amount of the net operating loss caused by a disaster arising in that business year or interim period, up to the amount of the deficit excluded from group tax sharing;
the amount listed in paragraph (8), item (ii).
第八項第二号に掲げる金額