Supplementary Provisions (Act No. 114 of 2011), Article 14 — Corporation Tax Act — japanlaw

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Supplementary Provisions, Article 14Transitional Measures Concerning Carryover of Losses Incurred in Business Years for Which a Blue Return Was Filed, etc.

第十四条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置）

The provisions of Article 57 (excluding the proviso to paragraph (1), paragraph (5) and paragraph (11)) and Article 58 (excluding the proviso to paragraph (1), paragraph (3) and paragraph (6)) of the New Corporation Tax Act apply to a net operating loss incurred in a business year of a corporation that ended on or after April 1, 2008, and the provisions then in force continue to govern a net operating loss incurred in a business year of a corporation that ended before that date.

新法人税法第五十七条（第一項ただし書、第五項及び第十一項を除く。）及び第五十八条（第一項ただし書、第三項及び第六項を除く。）の規定は、法人の平成二十年四月一日以後に終了した事業年度において生じた欠損金額について適用し、法人の同日前に終了した事業年度において生じた欠損金額については、なお従前の例による。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (iii), (a)
Effective Date
“14”

Defined terms3

business year
事業年度（じぎょうねんど）
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.
法人の財産及び損益の計算の単位となる期間（以下この章において「会計期間」という。）で、法令で定めるもの又は法人の定款、寄附行為、規則、規約その他これらに準ずるもの（以下この章において「定款等」という。）に定めるもの
Article 13, paragraph (1)See it in the glossary
the New Corporation Tax Act
新法人税法（しんほうじんぜいほう）
This Act as amended by Article 2 of Act No. 114 of 2011.
Supplementary Provisions, Article 10, paragraph (1)See it in the glossary
net operating loss
欠損金額（けっそんきんがく）
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.
各事業年度の所得の金額の計算上当該事業年度の損金の額が当該事業年度の益金の額を超える場合におけるその超える部分の金額
Article 2, paragraph (1), item (xix)See it in the glossary

This version

as amended by Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)所得税法等の一部を改正する法律

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