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
Read this with the articles around it
(Interest on Refund)
Where the regional commissioner of a Regional Taxation Bureau, the district director of a tax office or the director-general of a customs house pays or appropriates a refund, etc.…
国税局長、税務署長又は税関長は、還付金等を還付し、又は充当する場合には、次の各号に掲げる還付金等の区分に従い当該各号に定める日の翌日からその還付のための支払決定の日又はその充当の日（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（他の国税に関する法律に別段の定めがある場…
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
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 provisionCarryover of Losses
In the case where a domestic corporation set forth in paragraph (1) is subject to the application of the provisions of Article 59, paragraph (1), (2) or (4)…
第一項の内国法人が第五十九条第一項、第二項又は第四項の規定の適用を受ける場合には、当該内国法人のこれらの規定に規定する適用年度（以下この項において「適用年度」という。）以後の各事業年度（同条第四項の規定の適用を受ける場合にあつては、適用年度後の各事業年度）における第一項の規定の適用については…
Open this provisionCarryover of Losses
In the case where a group tax sharing corporation that falls under a corporation excluded from fair valuation does not fall under the case specified by Cabinet Order as a case where a controlling…
通算法人で時価評価除外法人に該当するものが通算承認の効力が生じた日の五年前の日又は当該通算法人の設立の日のうちいずれか遅い日から当該通算承認の効力が生じた日まで継続して当該通算法人に係る通算親法人（当該通算法人が通算親法人である場合には、他の通算法人のいずれか）との間に支配関係がある場合として政令で定める場合に該当し…
Open this provisionSpecial Provisions on Net Operating Losses Subject to Aggregation of Profits and Losses
In the case where a group tax sharing corporation (limited to a corporation listed in any of the items of Article 64-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying…
通算法人（第六十四条の十一第一項各号（通算制度の開始に伴う資産の時価評価損益）又は第六十四条の十二第一項各号（通算制度への加入に伴う資産の時価評価損益）に掲げる法人に限る。以下この項において同じ。）が…
Open this provisionAggregation of Losses
With regard to the application of the provisions of Article 57, paragraph (1) (Carryover of Losses) to a group tax sharing corporation and a domestic corporation that was a group tax sharing…
通算法人及び通算法人であつた内国法人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、次の各号（通算法人であつた内国法人にあつては、第四号）に定めるところによる。
Open this provisionInclusion in Deductible Expenses of Losses in the Case of a Merger, etc. of a Group Tax Sharing Corporation
In the case where a merger has been effected in which a group tax sharing corporation is the acquiring corporation and another domestic corporation that has a group tax sharing full controlling…
通算法人を合併法人とする合併で当該通算法人との間に通算完全支配関係（これに準ずる関係として政令で定める関係を含む。以下この条において同じ。）がある他の内国法人を被合併法人とするものが行われた場合（当該合併の日が当該通算法人に係る通算親法人の事業年度開始の日又は当該他の内国法人が当該通算法人に係る通算親法人との間に通算…
Open this provisionGroup Tax Sharing Approval
In the case where a domestic corporation wishes to receive the application of the provisions of the preceding Division, the domestic corporation and all of the other domestic corporations that have a…
内国法人が前目の規定の適用を受けようとする場合には、当該内国法人及び当該内国法人との間に完全支配関係がある他の内国法人の全て（親法人（内国法人である普通法人又は協同組合等のうち、第一号から第七号までに掲げる法人及び第六号又は第七号に掲げる法人に類する法人として政令で定める法人のいずれにも該当しない法人をいう。以下この…
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(Foreign Tax Credit)
In the case where a domestic corporation is to pay any foreign country's corporate tax (meaning a tax imposed under foreign laws or regulations that is equivalent to corporation tax and is specified…
内国法人が各事業年度において外国法人税（外国の法令により課される法人税に相当する税で政令で定めるものをいう。以下この項及び第十二項において同じ。）を納付することとなる場合には、当該事業年度の所得の金額につき第六十六条第一項から第三項まで（各事業年度の所得に対する法人税の税率）の規定を適用して計算した金額のうち当該事業…
Open this provision(Foreign Tax Credit)
With regard to a group tax sharing corporation (including a domestic corporation that was a group tax sharing corporation (excluding a domestic corporation that has come to fall under the category of…
通算法人（通算法人であつた内国法人（公益法人等に該当することとなつた内国法人を除く。）を含む。以下第二十一項までにおいて同じ。）の各事業年度（以下第二十二項までにおいて「対象事業年度」という。）において…
Open this provision(Foreign Tax Credit)
With regard to a group tax sharing corporation, in a covered business year, in the case where the originally reported past tax credit amount exceeds the adjusted past tax credit amount…
通算法人の対象事業年度において過去当初申告税額控除額が調整後過去税額控除額を超える場合には、当該対象事業年度の所得に対する法人税の額は、第六十六条第一項から第三項まで及び第六項の規定にかかわらず、これらの規定により計算した法人税の額に…
Open this provision(Foreign Tax Credit)
In the case where the creditable amount of the foreign country's corporate tax that a domestic corporation is to pay in each business year exceeds the sum of the limitation on the creditable amount…
内国法人が各事業年度において納付することとなる控除対象外国法人税の額が当該事業年度の控除限度額、地方法人税法第十二条第一項（外国税額の控除）に規定する地方法人税控除限度額及び地方税控除限度額として政令で定める金額の合計額を超える場合において…
Open this provision(Foreign Tax Credit)
In the case where the creditable amount of the foreign country's corporate tax that a domestic corporation is to pay in each business year is less than the limitation on the creditable amount for the…
内国法人が各事業年度において納付することとなる控除対象外国法人税の額が当該事業年度の控除限度額に満たない場合において、その前三年内事業年度において納付することとなつた控除対象外国法人税の額のうち当該事業年度に繰り越される部分として政令で定める金額（以下この項及び第二十六項において「繰越控除対象外国法人税額」という。）…
Open this provision(Corporation Tax Credit Due to a Reassessment after Fictitious Accounting)
In the case where the district director has made a reassessment with regard to corporation tax on income for a business year that commenced before the first day of each business year of a domestic…
内国法人の各事業年度開始の日前に開始した事業年度（当該各事業年度終了の日以前に行われた当該内国法人を合併法人とする適格合併に係る被合併法人の当該適格合併の日前に開始した事業年度（以下この条において「被合併法人事業年度」という。）を含む。）の所得に対する法人税につき税務署長が更正をした場合において…
Open this provision(Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)
In the case where an ordinary corporation which is a domestic corporation deems the period of six months from the first day of the business year as one business year and has calculated the amount of…
内国法人である普通法人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、第七十一条第一項各号（中間申告）に掲げる事項に代えて、次に掲げる事項を記載した中間申告書を提出することができる。
Open this provision(Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)
the amount of income or loss;
当該所得の金額又は欠損金額
Open this provision(Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)
in the case where the ordinary corporation is a group tax sharing subsidiary corporation, the period prescribed in paragraph (1) is to be the period from the first day of the business year referred…
当該普通法人が通算子法人である場合には、第一項に規定する期間は、同項の事業年度開始の日から第七十一条第一項に規定する六月経過日（次号において「六月経過日」という。）の前日までの期間とする。
Open this provision(Final Returns)
A domestic corporation must file a return containing the following matters, based on the final settlement of the accounts, to the district director, within two months after the day following the last…
内国法人は、各事業年度終了の日の翌日から二月以内に、税務署長に対し、確定した決算に基づき次に掲げる事項を記載した申告書を提出しなければならない。
Open this provision(Final Returns)
the amount of income or loss 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所得の金額又は欠損金額
Open this provision(Final Returns)
in the case where a domestic corporation is a corporation that has filed an interim return for the business year, the amount that remains after crediting the amount of interim payment related to the…
その内国法人が当該事業年度につき中間申告書を提出した法人である場合には、第二号に掲げる法人税の額から当該申告書に係る中間納付額を控除した金額
Open this provision(Refund by Carryback of Loss)
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…
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…
Open this provision(Refund by Carryback of Loss)
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…
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…
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 provision(Refund by Carryback of Loss)
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…
通算法人の各事業年度において生じた欠損金額（以下この項において「発生欠損金額」という。）又は他の通算法人の当該各事業年度終了の日に終了する事業年度において生じた欠損金額について第七項の規定を適用して第一項（第四項において準用する場合を含む。）の規定により還付の請求をした場合には…
Open this provision(Refund by Carryback of Loss)
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…
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…
Open this provision(Refund by Carryback of Loss)
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…
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
Open this provision(Refund by Carryback of Loss)
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…
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
Open this provision(Refund by Carryback of Loss)
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…
前項の場合において、既に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 provision(Refund by Carryback of Loss)
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…
第一項の規定は、同項の内国法人が還付所得事業年度から欠損事業年度の前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であつて、欠損事業年度の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…
Open this provision(Refund by Carryback of Loss)
The provisions of paragraph (1) and paragraph (2) apply mutatis mutandis to the case where a domestic corporation has been dissolved…
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。）…
Open this provision(Refund by Carryback of Loss)
The provisions of paragraphs (1) through (3) apply mutatis mutandis to the case where there is a net operating loss caused by a disaster…
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…
Open this provision(Refund by Carryback of Loss)
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…
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…
Open this provision(Refund by Carryback of Loss)
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…
当該通算法人の欠損事業年度において生じた欠損金額のうち第六十四条の六（損益通算の対象となる欠損金額の特例）の規定によりないものとされる金額（以下この条において「通算対象外欠損金額」という。）から当該通算対象外欠損金額のうち第五項において準用する第一項の規定により還付を受ける金額の計算の基礎とするものを控除した金額
Open this provision(Refund by Carryback of Loss)
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…
当該通算法人の欠損事業年度及び当該欠損事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人（同日の属する当該通算法人の事業年度の第七十四条第一項の規定による申告書の提出期限までに当該申告書を提出したものに限る。第四号において同じ。）の同日に終了する事業年度において生じた欠損金額が通算対象外欠…
Open this provision(Refund by Carryback of Loss)
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…
当該通算法人の欠損事業年度開始の日前一年以内に開始した各事業年度（第六十四条の九第一項（通算承認）の規定による承認の効力が生じた日前に終了した事業年度を除く。以下この号及び次号において同じ。）の所得の金額（既に当該各事業年度の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、当該所得の金額に相当する金額か…
Open this provision(Refund by Carryback of Loss)
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…
当該通算法人の欠損事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人の前一年内所得合計額（同日に終了する事業年度（以下この号において「他の事業年度」という。）開始の日前一年以内に開始した各事業年度の所得の金額（既に当該各事業年度の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…
Open this provision(Refund by Carryback of Loss)
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…
通算法人の第五項において準用する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又は中間期間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。）に係る第五項において準用する第一項の規定の適用については…
Open this provision(Refund by Carryback of Loss)
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…
当該通算法人の欠損事業年度において生じた災害損失欠損金額のうち通算対象外欠損金額に達するまでの金額
Open this provision(Refund by Carryback of Loss)
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…
当該通算法人の欠損事業年度及び当該欠損事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人（同日の属する当該通算法人の事業年度又は中間期間の第七十四条第一項の規定による申告書又は仮決算の中間申告書の提出期限までにこれらの申告書を提出したものに限る。第四号において同じ。）の同日に終了する事業年…
Open this provision(Refund by Carryback of Loss)
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…
当該通算法人の欠損事業年度開始の日前二年以内に開始した各事業年度（第六十四条の九第一項の規定による承認の効力が生じた日前に終了した事業年度を除く。以下この号及び次号において同じ。）の所得の金額（既に当該各事業年度の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、当該所得の金額に相当する金額からその適用に…
Open this provision(Refund by Carryback of Loss)
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…
当該通算法人の欠損事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人の前二年内所得合計額（同日に終了する事業年度（以下この号において「他の事業年度」という。）開始の日前二年以内に開始した各事業年度の所得の金額（既に当該各事業年度の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…
Open this provision(Refund by Carryback of Loss)
A domestic corporation that intends to file a claim for a refund of corporation tax pursuant to the provisions of paragraph (1)…
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をしようとする内国法人は、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 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
group tax sharing parent corporationmachine translation
「通算親法人」
A parent corporation (親法人) as described in Article 64-9(1) that has received the approval under that paragraph to use the group tax sharing system.
Defined inArticle 2, paragraph (1), item (xii-6-7)· applies throughout the law
group tax sharing subsidiary corporationmachine translation
「通算子法人」
A domestic corporation under the full controlling interest (完全支配関係) of a parent corporation (親法人), as described in Article 64-9(2), that has received the approval under Article 64-9(1) to use the group tax sharing system.
Defined inArticle 2, paragraph (1), item (xii-7)· applies throughout the law
group tax sharing corporationmachine translation
「通算法人」
A group tax sharing parent corporation (通算親法人) or group tax sharing subsidiary corporation (通算子法人): a corporation that has, with the others in its group, the approval under Article 64-9(1) to use the group tax sharing system.
Defined inArticle 2, paragraph (1), item (xii-7-2)· applies throughout the law
group tax sharing full controlling interestmachine translation
「通算完全支配関係」
The full controlling interest (完全支配関係) between a group tax sharing parent corporation (通算親法人) and a group tax sharing subsidiary corporation (通算子法人), limited to the relationship a Cabinet Order (政令) sets under Article 64-9(1), or the relationship between group tax sharing subsidiary corporations that each have such an interest with the parent.
Defined inArticle 2, paragraph (1), item (xii-7-7)· 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
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
reassessment
「更正」
A reassessment under Article 24 or Article 26 (re-reassessment) of the Act on General Rules for National Taxes: the district tax office director (税務署長), after an examination, correcting the tax basis or tax amount stated in a tax return, or in an earlier reassessment or determination (決定).
Defined inArticle 2, paragraph (1), item (xxxix)· 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
appropriation
「充当」
Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
Defined inArticle 2, paragraph (1), item (xlii)· 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
business year showing a lossmachine translation
「欠損事業年度」
In Article 80, paragraphs (1) and (3), the business year in which a domestic corporation's net operating loss (欠損金額) arose, 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 80, paragraph (1)· applies only in this paragraph and in Article 80, paragraph (3)
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 80, paragraph (1)· applies only in this article
interim periodmachine translation
「中間期間」
In Article 80, the period covered by an interim return based on provisional accounts (仮決算の中間申告書) that a domestic corporation files: the six months from the first day of its business year under Article 72, paragraph (1), or, for a group tax sharing subsidiary corporation (通算子法人), the period from that first day to the day before the six-month day (六月経過日).
Defined inArticle 80, paragraph (5)· applies only in this article
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 80, paragraph (5)· applies only in this article
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 80, paragraph (5)· applies only in this paragraph and in Article 80, paragraph (3)
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 80, paragraph (5)· applies only in this paragraph
net operating loss caused by a disastermachine translation
「災害損失欠損金額」
In Article 80, the part of a domestic corporation's net operating loss (欠損金額) 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 80, paragraph (5)· applies only in this provision and in Article 80, paragraphs (8) and (13)
business year showing a lossmachine translation
「欠損事業年度」
In Article 80, paragraph (7), a business year showing a loss under paragraph (1), including as paragraph (4) applies it, of a group tax sharing corporation (通算法人) that ends on the last day of its group tax sharing parent corporation's (通算親法人) business year.
Short name set inArticle 80, paragraph (7)· applies only in this paragraph
deficit excluded from group tax sharingmachine translation
「通算対象外欠損金額」
In Article 80, the part of the loss (欠損金額) arising in a group tax sharing corporation's loss business year (欠損事業年度) that Article 64-6 treats as not existing for the aggregation of profits and losses (損益通算).
Short name set inArticle 80, paragraph (7), item (i)· applies only in this article
other business yearmachine translation
「他の事業年度」
The business year of another group tax sharing corporation (通算法人) of the same group that ends on the same day as the business year being considered — in Article 64-7, the corporation's applicable business year (適用事業年度), and in Article 80, paragraphs (7) and (8), its loss business year (欠損事業年度).
Short name set inArticle 80, paragraph (7), item (iv)· applies only in this item
business year showing a lossmachine translation
「欠損事業年度」
In Article 80, paragraph (8), a business year showing a loss under paragraph (1) as paragraph (5) applies it, of a group tax sharing corporation (通算法人) that ends on the last day of its group tax sharing parent corporation's (通算親法人) business year or interim period.
Short name set inArticle 80, paragraph (8)· applies only in this paragraph
other business yearmachine translation
「他の事業年度」
The business year of another group tax sharing corporation (通算法人) of the same group that ends on the same day as the business year being considered — in Article 64-7, the corporation's applicable business year (適用事業年度), and in Article 80, paragraphs (7) and (8), its loss business year (欠損事業年度).
Short name set inArticle 80, paragraph (8), item (iv)· applies only in this item
net operating loss incurredmachine translation
「発生欠損金額」
In Article 80, paragraph (12), a net operating loss (欠損金額) arising in a business year of a group tax sharing corporation (通算法人).
Short name set inArticle 80, paragraph (12)· applies only in this paragraph
net operating loss caused by a disaster incurredmachine translation
「発生災害損失欠損金額」
In Article 80, paragraph (13), a net operating loss caused by a disaster (災害損失欠損金額) arising in a business year or interim period (中間期間) of a group tax sharing corporation (通算法人).
Short name set inArticle 80, paragraph (13)· applies only in this paragraph
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.