Supplementary Provisions, Article 35Transitional Measures for Refund through Carryback of Losses
第三十五条（欠損金の繰戻しによる還付に関する経過措置）
With regard to the application of the provisions of Article 80, paragraph (4) of the New Corporation Tax Act in the case where the provisions of Article 20, paragraph (4) of the Supplementary Provisions apply, the phrase "or paragraph (5)" in that paragraph is deemed to be replaced with "or paragraph (5), or Article 20, paragraph (4) (Transitional Measures for Carryover of Losses) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)".
附則第二十条第四項の規定の適用がある場合における新法人税法第八十条第四項の規定の適用については、同項中「又は第五項」とあるのは、「若しくは第五項又は所得税法等の一部を改正する法律（令和二年法律第八号）附則第二十条第四項（欠損金の繰越しに関する経過措置）」とする。
With regard to the application of the provisions of Article 80 of the New Corporation Tax Act in the case where each business year that began within two years before the first day of the business year showing a loss prescribed in Article 80, paragraph (1) of the New Corporation Tax Act (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) (referred to as the "business year showing a loss" in item (iii)) of a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions (referred to as a "business year within preceding two years" in this paragraph) is a consolidated business year, the amounts listed in the following items are deemed to be the amounts specified in the respective items, a consolidated tax return is deemed to be a Final Return that is a Blue Return, and that business year within preceding two years is deemed to be a business year that does not fall under a business year that ended before the day on which the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act became effective, respectively:
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の新法人税法第八十条第一項（同条第五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（第三号において「欠損事業年度」という。）開始の日前二年以内に開始した各事業年度（以下この項において「前二年内事業年度」という。）が連結事業年度である場合における同条の規定の適用については、次の各号に掲げる金額を当該各号に定める金額と、連結確定申告書を青色申告書である確定申告書と、当該前二年内事業年度を新法人税法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に該当しない事業年度と、それぞれみなす。
the amount calculated by multiplying the amount listed in (a) by the ratio of the amount listed in (b) to the sum of the amounts listed in (b) and (c) (or zero, if that sum is zero): the amount of corporation tax prescribed in Article 80, paragraph (1) of the New Corporation Tax Act on income for that business year within preceding two years;
イに掲げる金額に、ロ及びハに掲げる金額の合計額のうちにロに掲げる金額の占める割合を乗じて計算した金額（当該合計額が零である場合には、零） 当該前二年内事業年度の所得に対する新法人税法第八十条第一項に規定する法人税の額
the amount of corporation tax prescribed in Article 81-31, paragraph (1) of the Former Corporation Tax Act on consolidated income for that business year within preceding two years (or, if the provisions of that Article have already been applied to the amount of corporation tax on consolidated income for that business year within preceding two years, the amount obtained by deducting from that amount the amount refunded through that application);
the amount calculated pursuant to the provisions of Article 81-18, paragraph (1) of the Former Corporation Tax Act as the amount attributed to the domestic corporation as its share of the corporation tax burden pertaining to the amount of corporation tax listed in (a);
イに掲げる法人税の額に係る法人税の負担額として当該内国法人に帰せられる金額として旧法人税法第八十一条の十八第一項の規定により計算される金額
the sum of the amounts calculated pursuant to the provisions of Article 81-18, paragraph (1) of the Former Corporation Tax Act as the amounts attributed to other consolidated corporations that have a consolidated full controlling interest with the domestic corporation as of the last day of that business year within preceding two years, as their share of the corporation tax burden pertaining to the amount of corporation tax listed in (a).
the amount calculated by multiplying the amount listed in (a) by the ratio of the amount listed in (b) to the sum of the amounts listed in (b) and (c) (or zero, if that sum is zero): the amount of income for that business year within preceding two years;
イに掲げる金額に、ロ及びハに掲げる金額の合計額のうちにロに掲げる金額の占める割合を乗じて計算した金額（当該合計額が零である場合には、零） 当該前二年内事業年度の所得の金額
the amount of consolidated income for that business year within preceding two years (or, if the provisions of Article 81-31 of the Former Corporation Tax Act have already been applied to the amount of corporation tax on consolidated income for that business year within preceding two years, the amount obtained by deducting the consolidated deficit pertaining to that application from the amount equivalent to that amount of consolidated income);
the domestic corporation's individual income amount for the business years within the previous two years (meaning the individual income amount prescribed in Article 81-18, paragraph (1) of the Former Corporation Tax Act; the same applies in (c));
当該内国法人の当該前二年内事業年度の個別所得金額（旧法人税法第八十一条の十八第一項に規定する個別所得金額をいう。ハにおいて同じ。）
the sum of the individual income amounts for the consolidated business years ending on the last day of that business year within preceding two years of other consolidated corporations that have a consolidated full controlling interest with the domestic corporation as of that day.
an amount equivalent to the amount listed in the preceding item pertaining to a business year that began within two years before the first day of the business year ending on the last day of that business year showing a loss of another group tax sharing corporation that has a group tax sharing full controlling interest with the domestic corporation as of that day: the amount of income for that business year.