# 法人税法 / Corporation Tax Act — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（欠損金の繰戻しによる還付に関する経過規定） — address `suppl-3401-34/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-12 - 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. --- ### 第十二条（欠損金の繰戻しによる還付に関する経過規定） — Transitional Provisions Concerning Refunds by Carryback of Losses caption: machine translation, not official suppl-3401-34/art-12 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-12 **第一項** 新法第八十一条第一項（欠損金の繰戻しによる還付）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。以下この条において同じ。）の規定は、法人の施行日以後に終了する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。 suppl-3401-34/art-12/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-12/par-1 The provisions of Article 81, paragraph (1) of the New Act (Refund by Carryback of Losses) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations); the same applies hereinafter in this Article) apply to a net operating loss incurred in a business year of a corporation ending on or after the Effective Date, and with regard to a net operating loss incurred in a business year of a corporation that ended before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第八十一条第四項（新法第百四十五条第一項において準用する場合を含む。以下この条において同じ。）の規定は、施行日以後に新法第八十一条第四項に規定する事由が生じた場合について適用し、同日前に当該事由が生じた場合については、なお従前の例による。 suppl-3401-34/art-12/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-12/par-2 The provisions of Article 81, paragraph (4) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act; the same applies hereinafter in this Article) apply to cases where the grounds prescribed in Article 81, paragraph (4) of the New Act have arisen on or after the Effective Date, and with regard to cases where those grounds arose before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第八十一条第一項の規定を適用する場合において、同項に規定する還付所得事業年度の所得に対する法人税の額につき既に旧法第二十六条の四（欠損金の繰戻しによる還付）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所得の金額とみなす。 suppl-3401-34/art-12/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-12/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-12/par-3 In applying the provisions of Article 81, paragraph (1) of the New Act, when the provisions of Article 26-4 of the Former Act (Refund by Carryback of Losses) have already been applied to the amount of corporation tax on income for the business year with refunds prescribed in that paragraph, the amount obtained by deducting the amount refunded through that application from that amount is deemed to be the amount of corporation tax, and the amount obtained by deducting the net operating loss pertaining to that application from the amount equivalent to the amount of income for the business year with refunds is deemed to be the amount of income for the business year with refunds. machine translation, not official **第四項** 新法第八十一条第四項の規定を適用する場合において、同項に規定する欠損金額のうちに旧法第九条第五項若しくは第六項（繰越欠損金の損金算入）の規定により各事業年度の所得の計算上損金に算入された金額又は旧法第二十六条の四の規定による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ときは、これらの金額を当該欠損金額に相当する金額から控除した金額をもつて当該欠損金額とみなす。 suppl-3401-34/art-12/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-12/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-12/par-4 In applying the provisions of Article 81, paragraph (4) of the New Act, when the net operating loss prescribed in that paragraph includes any amount that was included in deductible expenses in the calculation of income for each business year under Article 9, paragraph (5) or paragraph (6) of the Former Act (Inclusion in Deductible Expenses of Losses Carried Forward) or any amount that served as the basis of the calculation of the amount to be refunded under Article 26-4 of the Former Act, the amount obtained by deducting those amounts from the amount equivalent to the net operating loss is deemed to be the net operating loss. machine translation, not official --- ## Cites - suppl-3401-34/art-12/par-1: この条 → 法人税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3401-34/art-12 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-12 - suppl-3401-34/art-12/par-2: この条 → 法人税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3401-34/art-12 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-12 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 附則第十二条第一項（欠損金の繰戻しによる還付に関する経過規定） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-12/par-1 - 法人税法 附則第十二条第二項（欠損金の繰戻しによる還付に関する経過規定） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-12/par-2 - 法人税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-17/par-1 --- ## 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-20261008T111236-066, 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