# 法人税法 / Corporation Tax Act — 第百四十四条の十三 (Article 144-13)

- Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号
- English title "Corporation Tax Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百四十四条の十三 (Article 144-13)（欠損金の繰戻しによる還付） — address `art-144-13`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-144-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-144-13
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第百四十四条の十三（欠損金の繰戻しによる還付） — Refund by Carryback of Loss
<sup>caption: machine translation, not official</sup>
<sup>art-144-13 · https://japanlaw.org/en/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13</sup>

      **第一項**  恒久的施設を有する外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次の各号に掲げる欠損金額がある場合（第九項又は第十項の規定に該当する場合を除く。）には、その外国法人は、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、当該各号に定める金額に相当する法人税の還付を請求することができる。
      <sup>art-144-13/par-1 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1</sup>
      In the case where there is a net operating loss listed in any of the following items that arose in a business year for which a foreign corporation having a permanent establishment files a Final Return that is a Blue Return (excluding the case falling under the provisions of paragraph (9) or paragraph (10)), the foreign corporation may claim, at the same time as filing the Final Return, from the competent district director with jurisdiction over the place for tax payment, a refund of the corporation tax equivalent to the amount specified in the relevant item:
      <sup>machine translation, not official</sup>

        **一**  当該事業年度において生じた第百四十一条第一号イ（課税標準）に掲げる国内源泉所得に係る欠損金額　当該欠損金額に係る事業年度（以下この号において「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同条第一号イに掲げる国内源泉所得に係る所得に対する法人税の額（附帯税の額を除くものとし、第百四十四条（外国法人に係る所得税額の控除）において準用する第六十八条（所得税額の控除）の規定又は第百四十四条の二（外国法人に係る外国税額の控除）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（以下この号において「還付所得事業年度」という。）の第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額のうちに占める欠損事業年度の当該欠損金額（第十一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同号イに掲げる国内源泉所得に係る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同号イに掲げる国内源泉所得に係る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。）に相当する金額の割合を乗じて計算した金額
        <sup>art-144-13/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-1</sup>
        a net operating loss pertaining to domestic source income listed in Article 141, item (i), (a) (Tax Base) that arose in the business year: the amount calculated by multiplying the amount of corporation tax (excluding the amount of penalty tax, and, in the case where there is any amount credited pursuant to the provisions of Article 68 (Income Tax Credit) as applied mutatis mutandis pursuant to Article 144 (Income Tax Credit for Foreign Corporations) or the provisions of Article 144-2 (Foreign Tax Credit for Foreign Corporations), the amount obtained by adding that amount; hereinafter the same applies in this Article) on income pertaining to domestic source income listed in item (i), (a) of that Article for any business year that started within one year before the first day of the business year in which the net operating loss arose (hereinafter referred to as the "business year showing a loss" in this item) by the ratio, to the amount of income pertaining to domestic source income listed in Article 141, item (i), (a) for that business year (hereinafter referred to as the "business year with refunds" in this item), of the amount equivalent to the net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (a) of that Article for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (a) of that Article for another business year with refunds pursuant to the provisions of this Article);
        <sup>machine translation, not official</sup>

        **二**  当該事業年度において生じた第百四十一条第一号ロに掲げる国内源泉所得に係る欠損金額　当該欠損金額に係る事業年度（以下この号において「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同条第一号ロに掲げる国内源泉所得に係る所得に対する法人税の額（附帯税の額を除くものとし、第百四十四条において準用する第六十八条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（以下この号において「還付所得事業年度」という。）の第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額のうちに占める欠損事業年度の当該欠損金額（第十一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同号ロに掲げる国内源泉所得に係る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同号ロに掲げる国内源泉所得に係る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。）に相当する金額の割合を乗じて計算した金額
        <sup>art-144-13/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-2</sup>
        a net operating loss pertaining to domestic source income listed in Article 141, item (i), (b) that arose in the business year: the amount calculated by multiplying the amount of corporation tax (excluding the amount of penalty tax, and, in the case where there is any amount credited pursuant to the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144, the amount obtained by adding that amount; hereinafter the same applies in this Article) on income pertaining to domestic source income listed in item (i), (b) of that Article for any business year that started within one year before the first day of the business year in which the net operating loss arose (hereinafter referred to as the "business year showing a loss" in this item) by the ratio, to the amount of income pertaining to domestic source income listed in Article 141, item (i), (b) for that business year (hereinafter referred to as the "business year with refunds" in this item), of the amount equivalent to the net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (b) of that Article for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (b) of that Article for another business year with refunds pursuant to the provisions of this Article).
        <sup>machine translation, not official</sup>

      **第二項**  恒久的施設を有しない外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第百四十一条第二号に定める国内源泉所得に係る欠損金額がある場合（第十項の規定に該当する場合を除く。）には、その外国法人は、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同号に定める国内源泉所得に係る所得に対する法人税の額（附帯税の額を除くものとし、第百四十四条において準用する第六十八条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（以下この項において「還付所得事業年度」という。）の同号に定める国内源泉所得に係る所得の金額のうちに占める欠損事業年度の当該欠損金額（第十一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同号に定める国内源泉所得に係る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同号に定める国内源泉所得に係る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。）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。
      <sup>art-144-13/par-2 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-2</sup>
      In the case where there is a net operating loss pertaining to domestic source income specified in Article 141, item (ii) that arose in a business year for which a foreign corporation not having a permanent establishment files a Final Return that is a Blue Return (excluding the case falling under the provisions of paragraph (10)), the foreign corporation may claim, at the same time as filing the Final Return, from the competent district director with jurisdiction over the place for tax payment, a refund of the corporation tax equivalent to the amount calculated by multiplying the amount of corporation tax (excluding the amount of penalty tax, and, in the case where there is any amount credited pursuant to the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144, the amount obtained by adding that amount; hereinafter the same applies in this Article) on income pertaining to domestic source income specified in that item for any business year that started within one year before the first day of the business year in which the net operating loss arose (hereinafter referred to as the "business year showing a loss" in this paragraph) by the ratio, to the amount of income pertaining to domestic source income specified in that item for that business year (hereinafter referred to as the "business year with refunds" in this paragraph), of the amount equivalent to the net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income specified in that item for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income specified in that item for another business year with refunds pursuant to the provisions of this Article).
      <sup>machine translation, not official</sup>

      **第三項**  第一項第一号の場合において、既に同号に規定する還付所得事業年度の第百四十一条第一号イに掲げる国内源泉所得に係る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、当該還付所得事業年度の同号イに掲げる国内源泉所得に係る所得の金額に相当する金額からその適用に係る欠損金額を控除した金額をもつて当該還付所得事業年度の同号イに掲げる国内源泉所得に係る所得の金額とみなして、同項（第一号に係る部分に限る。）の規定を適用する。
      <sup>art-144-13/par-3 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-3</sup>
      In the case referred to in paragraph (1), item (i), when the provisions of this Article have already been applied to the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (a) for the business year with refunds prescribed in that item, 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 amount of income pertaining to domestic source income listed in item (i), (a) of that Article for the business year with refunds is deemed to be the amount of income pertaining to domestic source income listed in item (i), (a) of that Article for the business year with refunds, and thereby the provisions of that paragraph (limited to the part pertaining to item (i)) apply.
      <sup>machine translation, not official</sup>

      **第四項**  第一項第二号の場合において、既に同号に規定する還付所得事業年度の第百四十一条第一号ロに掲げる国内源泉所得に係る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、当該還付所得事業年度の同号ロに掲げる国内源泉所得に係る所得の金額に相当する金額からその適用に係る欠損金額を控除した金額をもつて当該還付所得事業年度の同号ロに掲げる国内源泉所得に係る所得の金額とみなして、同項（第二号に係る部分に限る。）の規定を適用する。
      <sup>art-144-13/par-4 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-4 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-4</sup>
      In the case referred to in paragraph (1), item (ii), when the provisions of this Article have already been applied to the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (b) for the business year with refunds prescribed in that item, 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 amount of income pertaining to domestic source income listed in item (i), (b) of that Article for the business year with refunds is deemed to be the amount of income pertaining to domestic source income listed in item (i), (b) of that Article for the business year with refunds, and thereby the provisions of that paragraph (limited to the part pertaining to item (ii)) apply.
      <sup>machine translation, not official</sup>

      **第五項**  第二項の場合において、既に同項に規定する還付所得事業年度の第百四十一条第二号に定める国内源泉所得に係る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、当該還付所得事業年度の同号に定める国内源泉所得に係る所得の金額に相当する金額からその適用に係る欠損金額を控除した金額をもつて当該還付所得事業年度の同号に定める国内源泉所得に係る所得の金額とみなして、同項の規定を適用する。
      <sup>art-144-13/par-5 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-5 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-5</sup>
      In the case referred to in paragraph (2), when the provisions of this Article have already been applied to the amount of corporation tax on income pertaining to domestic source income specified in Article 141, item (ii) for the business year with refunds prescribed in that paragraph, 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 amount of income pertaining to domestic source income specified in that item for the business year with refunds is deemed to be the amount of income pertaining to domestic source income specified in that item for the business year with refunds, and thereby the provisions of that paragraph apply.
      <sup>machine translation, not official</sup>

      **第六項**  第一項（第一号に係る部分に限る。）の規定は、同項の外国法人が同号に規定する還付所得事業年度から同号に規定する欠損事業年度の前事業年度までの各事業年度（第百四十四条の六第一項ただし書（確定申告）の規定により確定申告書の提出を要しないこととされる事業年度を除く。）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、当該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、当該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。）に限り、適用する。
      <sup>art-144-13/par-6 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-6 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-6</sup>
      The provisions of paragraph (1) (limited to the part pertaining to item (i)) apply only in the case where the foreign corporation set forth in that paragraph has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that item to the previous business year of the business year showing a loss prescribed in that item (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (1) (Final Returns)), and has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date).
      <sup>machine translation, not official</sup>

      **第七項**  第一項（第二号に係る部分に限る。）の規定は、同項の外国法人が同号に規定する還付所得事業年度から同号に規定する欠損事業年度の前事業年度までの各事業年度（第百四十四条の六第一項ただし書の規定により確定申告書の提出を要しないこととされる事業年度を除く。）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、当該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、当該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。）に限り、適用する。
      <sup>art-144-13/par-7 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-7 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-7</sup>
      The provisions of paragraph (1) (limited to the part pertaining to item (ii)) apply only in the case where the foreign corporation set forth in that paragraph has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that item to the previous business year of the business year showing a loss prescribed in that item (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (1)), and has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date).
      <sup>machine translation, not official</sup>

      **第八項**  第二項の規定は、同項の外国法人が同項に規定する還付所得事業年度から同項に規定する欠損事業年度の前事業年度までの各事業年度（第百四十四条の六第二項ただし書の規定により確定申告書の提出を要しないこととされる事業年度を除く。）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、当該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、当該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。）に限り、適用する。
      <sup>art-144-13/par-8 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-8 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-8</sup>
      The provisions of paragraph (2) apply only in the case where the foreign corporation set forth in that paragraph has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that paragraph to the previous business year of the business year showing a loss prescribed in that paragraph (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (2)), and has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date).
      <sup>machine translation, not official</sup>

      **第九項**  第一項（第一号に係る部分に限る。）及び第三項の規定は、第一項の外国法人につき解散（適格合併による解散を除く。）、事業の全部の譲渡、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同号に規定する欠損金額（第百四十二条第二項（恒久的施設帰属所得に係る所得の金額の計算）の規定により第五十七条第一項（欠損金の繰越し）の規定に準じて計算する場合に各事業年度の第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算上損金の額に算入されたものその他政令で定めるものを除く。）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「当該確定申告書の提出と同時に」とあるのは「第九項に規定する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、第一号に掲げる金額については同号に規定する還付所得事業年度から同号に規定する欠損事業年度までの各事業年度（第百四十四条の六第一項ただし書（確定申告）の規定により確定申告書の提出を要しないこととされる事業年度を除く。）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。
      <sup>art-144-13/par-9 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-9 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-9</sup>
      The provisions of paragraph (1) (limited to the part pertaining to item (i)) and paragraph (3) apply mutatis mutandis in the case where, with regard to the foreign corporation set forth in paragraph (1), a dissolution (excluding a dissolution due to a qualified merger), transfer of the whole of its business, commencement of reorganization proceedings or any other fact equivalent thereto that is specified by Cabinet Order has occurred, when there is a net operating loss prescribed in that item (excluding that which was included in deductible expenses in the calculation of the amount of income pertaining to domestic source income listed in Article 141, item (i), (a) for each business year in the case of calculating in accordance with the provisions of Article 57, paragraph (1) (Carryover of Losses) pursuant to the provisions of Article 142, paragraph (2) (Calculation of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment), and that which is specified by Cabinet Order) that arose in any business year that ended within one year before the day on which the fact occurred or in the business year containing that day. In this case, the phrase "at the same time as filing the Final Return" in paragraph (1) is deemed to be replaced with "within one year on or after the day on which the fact prescribed in paragraph (9) occurred", and the phrase "may claim" with "may claim; provided, however, that with regard to the amount listed in item (i), this is limited to the case where it has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that item to the business year showing a loss prescribed in that item (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (1) (Final Returns))".
      <sup>machine translation, not official</sup>

      **第十項**  第一項（第二号に係る部分に限る。）及び第四項又は第二項及び第五項の規定は、外国法人につき解散（適格合併による解散を除く。）、事業の全部の譲渡、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同号又は第二項に規定する欠損金額（第百四十二条の十（その他の国内源泉所得に係る所得の金額の計算）の規定により準じて計算する第百四十二条第二項の規定により第五十七条第一項の規定に準じて計算する場合に各事業年度の第百四十一条第一号ロ又は第二号に定める国内源泉所得に係る所得の金額の計算上損金の額に算入されたものその他政令で定めるものを除く。）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「当該確定申告書の提出と同時に」とあるのは「同項に規定する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、第二号に掲げる金額については同号に規定する還付所得事業年度から同号に規定する欠損事業年度までの各事業年度（第百四十四条の六第一項ただし書（確定申告）の規定により確定申告書の提出を要しないこととされる事業年度を除く。）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、第二項中「当該確定申告書の提出と同時に」とあるのは「同項に規定する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、当該還付所得事業年度から当該欠損事業年度までの各事業年度（第百四十四条の六第二項ただし書の規定により確定申告書の提出を要しないこととされる事業年度を除く。）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。
      <sup>art-144-13/par-10 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-10 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-10</sup>
      The provisions of paragraph (1) (limited to the part pertaining to item (ii)) and paragraph (4), or paragraph (2) and paragraph (5), apply mutatis mutandis in the case where, with regard to a foreign corporation, a dissolution (excluding a dissolution due to a qualified merger), transfer of the whole of its business, commencement of reorganization proceedings or any other fact equivalent thereto that is specified by Cabinet Order has occurred, when there is a net operating loss prescribed in that item or paragraph (2) (excluding that which was included in deductible expenses in the calculation of the amount of income pertaining to domestic source income listed in Article 141, item (i), (b) or specified in item (ii) of that Article for each business year in the case of calculating in accordance with the provisions of Article 57, paragraph (1) pursuant to the provisions of Article 142, paragraph (2) as applied in accordance with the provisions of Article 142-10 (Calculation of the Amount of Income Pertaining to Other Domestic Source Income), and that which is specified by Cabinet Order) that arose in any business year that ended within one year before the day on which the fact occurred or in the business year containing that day. In this case, the phrase "at the same time as filing the Final Return" in paragraph (1) is deemed to be replaced with "within one year on or after the day on which the fact prescribed in that paragraph occurred", and the phrase "may claim" with "may claim; provided, however, that with regard to the amount listed in item (ii), this is limited to the case where it has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that item to the business year showing a loss prescribed in that item (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (1) (Final Returns))"; and the phrase "at the same time as filing the Final Return" in paragraph (2) is deemed to be replaced with "within one year on or after the day on which the fact prescribed in that paragraph occurred", and the phrase "may claim" with "may claim; provided, however, that this is limited to the case where it has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds to the business year showing a loss (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (2))".
      <sup>machine translation, not official</sup>

      **第十一項**  第一項から第八項までの規定は、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、外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（第百四十四条の四第一項（仮決算をした場合の中間申告書の記載事項等）に規定する期間に係る同項各号に掲げる事項又は同条第二項に規定する期間に係る同項各号に掲げる事項を記載した中間申告書（以下この項において「仮決算の中間申告書」という。）を提出する場合におけるこれらの期間をいう。以下この項において同じ。）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百四十四条の六第一項第一号若しくは第二号若しくは第二項第一号（確定申告）に掲げる欠損金額又は第百四十四条の四第一項第一号若しくは第二号若しくは第二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。）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（第十一項に規定する中間期間をいう。以下第八項までにおいて同じ。）に係る仮決算の中間申告書（第十一項に規定する仮決算の中間申告書をいう。以下第八項までにおいて同じ。）」と、同項第一号中「欠損金額に係る事業年度」とあるのは「災害損失欠損金額（第十一項に規定する災害損失欠損金額をいう。以下第八項までにおいて同じ。）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（第十一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同号イに掲げる国内源泉所得に係る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、同項第二号中「欠損金額に係る事業年度」とあるのは「災害損失欠損金額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（第十一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同号ロに掲げる国内源泉所得に係る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、第二項中「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に係る仮決算の中間申告書」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（第十一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同号に定める国内源泉所得に係る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、第六項及び第七項中「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、当該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第一項（同号に係る部分に限る。）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、第八項中「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、当該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第二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。
      <sup>art-144-13/par-11 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11</sup>
      The provisions of paragraphs (1) through (8) apply mutatis mutandis in the case where there is a net operating loss caused by a disaster (meaning, out of the net operating loss listed in Article 144-6, paragraph (1), item (i) or item (ii) or paragraph (2), item (i) (Final Returns) or the net operating loss listed in Article 144-4, paragraph (1), item (i) or item (ii) or paragraph (2), item (i) that arose in a business year or interim period, the amount up to the amount of loss incurred with regard to inventory, Fixed Assets or deferred assets specified by Cabinet Order due to a disaster, which is specified by Cabinet Order (in the case where there is any amount that has already served as the basis of the calculation of the amount to be refunded through the filing of an interim return based on provisional accounts, the amount after deducting that amount)) that arose, 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 foreign corporation that ends during the period from the day on which the disaster occurred to the day on which one year will have elapsed on or after that day, or in an interim period (meaning the period prescribed in Article 144-4, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) or the period prescribed in paragraph (2) of that Article, in the case where an interim return containing the matters listed in the items of paragraph (1) of that Article for the period prescribed in that paragraph or the matters listed in the items of paragraph (2) of that Article for the period prescribed in that paragraph (hereinafter referred to as an "interim return based on provisional accounts" in this paragraph) is filed; hereinafter the same applies in this paragraph) of the foreign corporation that ends during the period from the day on which the disaster occurred to the day on which six months will have elapsed on or after that day. In this case, the phrase "the Final Return" in paragraph (1) is deemed to be replaced with "the Final Return for the relevant business year, or, for the interim period concerned (meaning an interim period prescribed in paragraph (11); hereinafter the same applies through paragraph (8)), the interim return based on provisional accounts (meaning an interim return based on provisional accounts prescribed in paragraph (11); hereinafter the same applies through paragraph (8))"; the phrase "the business year in which the net operating loss arose" in item (i) of that paragraph is deemed to be replaced with "the business year or interim period in which the net operating loss caused by a disaster (meaning a net operating loss caused by a disaster prescribed in paragraph (11); hereinafter the same applies through paragraph (8)) arose", the phrase "within one year before" 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) before", and the phrase "net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (a) of that Article for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which" with "net operating loss caused by a disaster for the business year showing a loss (excluding that which"; the phrase "the business year in which the net operating loss arose" in item (ii) of that paragraph is deemed to be replaced with "the business year or interim period in which the net operating loss caused by a disaster arose", the phrase "within one year before" 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) before", and the phrase "net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (b) of that Article for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which" with "net operating loss caused by a disaster for the business year showing a loss (excluding that which"; the phrase "the Final Return" in paragraph (2) is deemed to be replaced with "the Final Return for the relevant business year, or, for the interim period concerned, the interim return based on provisional accounts", the phrase "the business year in which the net operating loss arose" with "the business year or interim period in which the net operating loss caused by a disaster arose", the phrase "within one year before" 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) before", and the phrase "net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income specified in that item for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which" with "net operating loss caused by a disaster for the business year showing a loss (excluding that which"; in paragraph (6) and paragraph (7), the phrase "consecutively filed Final Returns that are Blue Returns" is deemed to be replaced with "consecutively filed Final Returns", and the phrase "has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date)" with "has filed a Final Return for the business year showing a loss (where it receives the application of the provisions of paragraph (1) (limited to the part pertaining to that item) with regard to a net operating loss caused by a disaster that arose in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)"; and in paragraph (8), the phrase "consecutively filed Final Returns that are Blue Returns" is deemed to be replaced with "consecutively filed Final Returns", and the phrase "has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date)" with "has filed a Final Return for the business year showing a loss (where it receives the application of the provisions of paragraph (2) with regard to a net operating loss caused by a disaster that arose in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)".
      <sup>machine translation, not official</sup>

      **第十二項**  第一項（前三項において準用する場合を含む。）又は第二項（前二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外国法人は、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。
      <sup>art-144-13/par-12 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-12 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-12</sup>
      A foreign corporation that intends to make a claim for a refund under the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding three paragraphs) or paragraph (2) (including as applied mutatis mutandis pursuant to the preceding two paragraphs) must submit a refund claim form stating the amount of corporation tax for which it seeks the refund, the basis of the calculation thereof and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment.
      <sup>machine translation, not official</sup>

      **第十三項**  第八十条第十項（欠損金の繰戻しによる還付）の規定は前項の還付請求書の提出があつた場合について、同条第十一項の規定はこの項において準用する同条第十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ついて、それぞれ準用する。
      <sup>art-144-13/par-13 · https://japanlaw.org/en/corporation-tax-act/art-144-13/par-13 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-13</sup>
      The provisions of Article 80, paragraph (10) (Refund by Carryback of Loss) apply mutatis mutandis in the case where a refund claim form set forth in the preceding paragraph has been submitted, and the provisions of paragraph (11) of that Article apply mutatis mutandis in the case of calculating interest on a refund with regard to a refund under the provisions of paragraph (10) of that Article as applied mutatis mutandis pursuant to this paragraph.
      <sup>machine translation, not official</sup>

---

## Cites
- art-144-13/par-1: 第九項 → 法人税法 第百四十四条の十三第九項 (Article 144-13, paragraph (9)), art-144-13/par-9 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-9 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-9
- art-144-13/par-1: 第十項 → 法人税法 第百四十四条の十三第十項 (Article 144-13, paragraph (10)), art-144-13/par-10 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-10 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-10
- art-144-13/par-1/item-1: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-144-13/par-1/item-1: この号 → 法人税法 第百四十四条の十三第一項第一号 (Article 144-13, paragraph (1), item (i)), art-144-13/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-1
- art-144-13/par-1/item-1: 第十一項 → 法人税法 第百四十四条の十三第十一項 (Article 144-13, paragraph (11)), art-144-13/par-11 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11
- art-144-13/par-1/item-1: この条 → 法人税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/en/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-144-13/par-1/item-1: 第六十八条 → 法人税法 第六十八条 (Article 68), art-68 — https://japanlaw.org/en/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68
- art-144-13/par-1/item-1: 第百四十四条の二 → 法人税法 第百四十四条の二 (Article 144-2), art-144-2 — https://japanlaw.org/en/corporation-tax-act/art-144-2 · https://japanlaw.org/l/340AC0000000034/art-144-2
- art-144-13/par-1/item-1: この項 → 法人税法 第百四十四条の十三第一項 (Article 144-13, paragraph (1)), art-144-13/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1
- art-144-13/par-1/item-1: 第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-144-13/par-1/item-2: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-144-13/par-1/item-2: 第十一項 → 法人税法 第百四十四条の十三第十一項 (Article 144-13, paragraph (11)), art-144-13/par-11 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11
- art-144-13/par-1/item-2: この条 → 法人税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/en/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-144-13/par-1/item-2: 第六十八条 → 法人税法 第六十八条 (Article 68), art-68 — https://japanlaw.org/en/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68
- art-144-13/par-1/item-2: この号 → 法人税法 第百四十四条の十三第一項第二号 (Article 144-13, paragraph (1), item (ii)), art-144-13/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-2
- art-144-13/par-1/item-2: この項 → 法人税法 第百四十四条の十三第一項 (Article 144-13, paragraph (1)), art-144-13/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1
- art-144-13/par-1/item-2: 第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-144-13/par-2: 第十一項 → 法人税法 第百四十四条の十三第十一項 (Article 144-13, paragraph (11)), art-144-13/par-11 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11
- art-144-13/par-2: この条 → 法人税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/en/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-144-13/par-2: 第六十八条 → 法人税法 第六十八条 (Article 68), art-68 — https://japanlaw.org/en/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68
- art-144-13/par-2: 第十項 → 法人税法 第百四十四条の十三第十項 (Article 144-13, paragraph (10)), art-144-13/par-10 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-10 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-10
- art-144-13/par-2: この項 → 法人税法 第百四十四条の十三第二項 (Article 144-13, paragraph (2)), art-144-13/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-2
- art-144-13/par-2: 第百四十一条第二号 → 法人税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-2
- art-144-13/par-2: 第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-144-13/par-3: 第一項第一号 → 法人税法 第百四十四条の十三第一項第一号 (Article 144-13, paragraph (1), item (i)), art-144-13/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-1
- art-144-13/par-3: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-144-13/par-3: この条 → 法人税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/en/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-144-13/par-3: 同項 → 法人税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1
- art-144-13/par-4: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-144-13/par-4: この条 → 法人税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/en/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-144-13/par-4: 同項 → 法人税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1
- art-144-13/par-4: 第一項第二号 → 法人税法 第百四十四条の十三第一項第二号 (Article 144-13, paragraph (1), item (ii)), art-144-13/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-2
- art-144-13/par-4: 第二号 → 法人税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-2
- art-144-13/par-5: この条 → 法人税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/en/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-144-13/par-5: 同項 → 法人税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1
- art-144-13/par-5: 第二項 → 法人税法 第百四十四条の十三第二項 (Article 144-13, paragraph (2)), art-144-13/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-2
- art-144-13/par-5: 第百四十一条第二号 → 法人税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-2
- art-144-13/par-6: 第一号 → 法人税法 第百四十四条の十三第一項第一号 (Article 144-13, paragraph (1), item (i)), art-144-13/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-1
- art-144-13/par-6: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-144-13/par-6: 第一項 → 法人税法 第百四十四条の十三第一項 (Article 144-13, paragraph (1)), art-144-13/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1
- art-144-13/par-7: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-144-13/par-7: 第二号 → 法人税法 第百四十四条の十三第一項第二号 (Article 144-13, paragraph (1), item (ii)), art-144-13/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-2
- art-144-13/par-7: 第一項 → 法人税法 第百四十四条の十三第一項 (Article 144-13, paragraph (1)), art-144-13/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1
- art-144-13/par-8: 第百四十四条の六第二項 → 法人税法 第百四十四条の六第二項 (Article 144-6, paragraph (2)), art-144-6/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2
- art-144-13/par-8: 第二項 → 法人税法 第百四十四条の十三第二項 (Article 144-13, paragraph (2)), art-144-13/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-2
- art-144-13/par-9: 第百四十二条第二項 → 法人税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/en/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2
- art-144-13/par-9: 第一号 → 法人税法 第百四十四条の十三第一項第一号 (Article 144-13, paragraph (1), item (i)), art-144-13/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-1
- art-144-13/par-9: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-144-13/par-9: 第三項 → 法人税法 第百四十四条の十三第三項 (Article 144-13, paragraph (3)), art-144-13/par-3 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-3
- art-144-13/par-9: 第九項 → 法人税法 第百四十四条の十三第九項 (Article 144-13, paragraph (9)), art-144-13/par-9 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-9 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-9
- art-144-13/par-9: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-144-13/par-9: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-144-13/par-9: 第一項 → 法人税法 第百四十四条の十三第一項 (Article 144-13, paragraph (1)), art-144-13/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1
- art-144-13/par-10: 第百四十二条の十 → 法人税法 第百四十二条の十 (Article 142-10), art-142-10 — https://japanlaw.org/en/corporation-tax-act/art-142-10 · https://japanlaw.org/l/340AC0000000034/art-142-10
- art-144-13/par-10: 第百四十二条第二項 → 法人税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/en/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2
- art-144-13/par-10: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-144-13/par-10: 第百四十四条の六第二項 → 法人税法 第百四十四条の六第二項 (Article 144-6, paragraph (2)), art-144-6/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2
- art-144-13/par-10: 第二項 → 法人税法 第百四十四条の十三第二項 (Article 144-13, paragraph (2)), art-144-13/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-2
- art-144-13/par-10: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-144-13/par-10: 第二号 → 法人税法 第百四十四条の十三第一項第二号 (Article 144-13, paragraph (1), item (ii)), art-144-13/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-2
- art-144-13/par-10: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-144-13/par-10: 第一項 → 法人税法 第百四十四条の十三第一項 (Article 144-13, paragraph (1)), art-144-13/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1
- art-144-13/par-10: 第四項 → 法人税法 第百四十四条の十三第四項 (Article 144-13, paragraph (4)), art-144-13/par-4 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-4 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-4
- art-144-13/par-10: 第二号 → 法人税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-2
- art-144-13/par-10: 第五項 → 法人税法 第百四十四条の十三第五項 (Article 144-13, paragraph (5)), art-144-13/par-5 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-5 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-5
- art-144-13/par-11: この項 → 法人税法 第百四十四条の十三第十一項 (Article 144-13, paragraph (11)), art-144-13/par-11 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11
- art-144-13/par-11: 同項第一号 → 法人税法 第百四十四条の十三第一項第一号 (Article 144-13, paragraph (1), item (i)), art-144-13/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-1
- art-144-13/par-11: 第一項から第八項まで → 法人税法 第百四十四条の十三第三項 (Article 144-13, paragraph (3)), art-144-13/par-3 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-3
- art-144-13/par-11: 第二号 → 法人税法 第百四十四条の四第一項第二号 (Article 144-4, paragraph (1), item (ii)), art-144-4/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1/item-2
- art-144-13/par-11: 第百四十四条の四第一項第一号 → 法人税法 第百四十四条の四第一項第一号 (Article 144-4, paragraph (1), item (i)), art-144-4/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1/item-1
- art-144-13/par-11: 第一項から第八項まで → 法人税法 第百四十四条の十三第六項 (Article 144-13, paragraph (6)), art-144-13/par-6 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-6 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-6
- art-144-13/par-11: 第二号 → 法人税法 第百四十四条の六第一項第二号 (Article 144-6, paragraph (1), item (ii)), art-144-6/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-2
- art-144-13/par-11: 第二項第一号 → 法人税法 第百四十四条の六第二項第一号 (Article 144-6, paragraph (2), item (i)), art-144-6/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-1
- art-144-13/par-11: 第二項第一号 → 法人税法 第百四十四条の四第二項第一号 (Article 144-4, paragraph (2), item (i)), art-144-4/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2/item-1
- art-144-13/par-11: 同条第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2
- art-144-13/par-11: 第一項から第八項まで → 法人税法 第百四十四条の十三第二項 (Article 144-13, paragraph (2)), art-144-13/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-2
- art-144-13/par-11: 第一項から第八項まで → 法人税法 第百四十四条の十三第八項 (Article 144-13, paragraph (8)), art-144-13/par-8 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-8 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-8
- art-144-13/par-11: 第一項から第八項まで → 法人税法 第百四十四条の十三第七項 (Article 144-13, paragraph (7)), art-144-13/par-7 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-7 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-7
- art-144-13/par-11: 同項第二号 → 法人税法 第百四十四条の十三第一項第二号 (Article 144-13, paragraph (1), item (ii)), art-144-13/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-2
- art-144-13/par-11: 第一項から第八項まで → 法人税法 第百四十四条の十三第一項 (Article 144-13, paragraph (1)), art-144-13/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1
- art-144-13/par-11: 第一項から第八項まで → 法人税法 第百四十四条の十三第四項 (Article 144-13, paragraph (4)), art-144-13/par-4 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-4 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-4
- art-144-13/par-11: 第一項から第八項まで → 法人税法 第百四十四条の十三第五項 (Article 144-13, paragraph (5)), art-144-13/par-5 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-5 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-5
- art-144-13/par-11: 第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-144-13/par-11: 第百四十四条の六第一項第一号 → 法人税法 第百四十四条の六第一項第一号 (Article 144-6, paragraph (1), item (i)), art-144-6/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-1
- art-144-13/par-12: 前三項 → 法人税法 第百四十四条の十三第十一項 (Article 144-13, paragraph (11)), art-144-13/par-11 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11
- art-144-13/par-12: 前三項 → 法人税法 第百四十四条の十三第九項 (Article 144-13, paragraph (9)), art-144-13/par-9 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-9 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-9
- art-144-13/par-12: 前三項 → 法人税法 第百四十四条の十三第十項 (Article 144-13, paragraph (10)), art-144-13/par-10 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-10 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-10
- art-144-13/par-12: 第二項 → 法人税法 第百四十四条の十三第二項 (Article 144-13, paragraph (2)), art-144-13/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-2
- art-144-13/par-12: 第一項 → 法人税法 第百四十四条の十三第一項 (Article 144-13, paragraph (1)), art-144-13/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1
- art-144-13/par-13: 前項 → 法人税法 第百四十四条の十三第十二項 (Article 144-13, paragraph (12)), art-144-13/par-12 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-12 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-12
- art-144-13/par-13: この項 → 法人税法 第百四十四条の十三第十三項 (Article 144-13, paragraph (13)), art-144-13/par-13 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-13 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-13
- art-144-13/par-13: 第八十条第十項 → 法人税法 第八十条第十項 (Article 80, paragraph (10)), art-80/par-10 — https://japanlaw.org/en/corporation-tax-act/art-80/par-10 · https://japanlaw.org/l/340AC0000000034/art-80/par-10
- art-144-13/par-13: 同条第十一項 → 法人税法 第八十条第十一項 (Article 80, paragraph (11)), art-80/par-11 — https://japanlaw.org/en/corporation-tax-act/art-80/par-11 · https://japanlaw.org/l/340AC0000000034/art-80/par-11

## Cited by

26 provisions cite this one. No official source publishes this direction.

- 国税通則法 第十九条第四項第二号ハ（修正申告） — https://japanlaw.org/en/national-tax-general-rules-act/art-19/par-4/item-2/sub-3 · https://japanlaw.org/l/337AC0000000066/art-19/par-4/item-2/sub-3
- 法人税法 第十条第三項 — https://japanlaw.org/en/corporation-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/art-10/par-3
- 法人税法 第十条第四項第五号 — https://japanlaw.org/en/corporation-tax-act/art-10/par-4/item-5 · https://japanlaw.org/l/340AC0000000034/art-10/par-4/item-5
- 法人税法 第百四十二条の二第一項第四号（還付金等の益金不算入） — https://japanlaw.org/en/corporation-tax-act/art-142-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-1/item-4
- 法人税法 第百四十二条の二の二第一項（中間申告における繰戻しによる還付に係る災害損失欠損金額の益金算入） — https://japanlaw.org/en/corporation-tax-act/art-142-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-2-2/par-1
- 法人税法 第百四十四条の十三第一項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1
- 法人税法 第百四十四条の十三第一項第一号（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-1
- 法人税法 第百四十四条の十三第一項第二号（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-2
- 法人税法 第百四十四条の十三第二項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-2
- 法人税法 第百四十四条の十三第三項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-3
- 法人税法 第百四十四条の十三第四項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-4 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-4
- 法人税法 第百四十四条の十三第五項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-5 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-5
- 法人税法 第百四十四条の十三第六項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-6 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-6
- 法人税法 第百四十四条の十三第七項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-7 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-7
- 法人税法 第百四十四条の十三第八項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-8 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-8
- 法人税法 第百四十四条の十三第九項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-9 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-9
- 法人税法 第百四十四条の十三第十項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-10 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-10
- 法人税法 第百四十四条の十三第十一項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11
- 法人税法 第百四十四条の十三第十二項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-12 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-12
- 法人税法 第百四十四条の十三第十三項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-13 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-13
- 法人税法 第百五十九条第一項 — https://japanlaw.org/en/corporation-tax-act/art-159/par-1 · https://japanlaw.org/l/340AC0000000034/art-159/par-1
- 法人税法 附則第二十九条第一項（外国法人の欠損金の繰戻しによる還付に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-29/par-1
- 租税特別措置法 第六十六条の十二第一項（中小企業者の欠損金等以外の欠損金の繰戻しによる還付の不適用） — https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1
- 租税特別措置法 附則第九十一条第二項（中小企業者の欠損金等以外の欠損金の繰戻しによる還付の不適用に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-91/par-2
- 租税特別措置法 附則第九十一条第三項（中小企業者の欠損金等以外の欠損金の繰戻しによる還付の不適用に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-91/par-3
- 租税特別措置法 附則第九十一条第五項（中小企業者の欠損金等以外の欠損金の繰戻しによる還付の不適用に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-91/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-91/par-5

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-059, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-060, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-004, translated 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08