# 法人税法 / Corporation Tax Act — 第三十三条 (Supplementary Provisions, Article 33)
- 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: 第三十三条 (Supplementary Provisions, Article 33)（欠損金の繰戻しによる還付に関する経過措置） — address `suppl-4261-10/art-33`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-33
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-33
- 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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### 第三十三条（欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures Concerning Refund by Carryback of Loss
caption: machine translation, not official
suppl-4261-10/art-33 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-33 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-33
**第一項** 新法人税法第百四十四条の十三の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度において生ずる欠損金額について適用し、外国法人の同日前に開始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-4261-10/art-33/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-33/par-1
The provisions of Article 144-13 of the New Corporation Tax Act apply to a net operating loss incurred in a business year of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern a net operating loss incurred in a business year of a foreign corporation that began before that date.
machine translation, not official
**第二項** 外国法人の新法人税法第百四十四条の十三第一項第一号若しくは第二号又は第二項に規定する還付所得事業年度のうちに平成二十八年四月一日前に開始した事業年度に該当するものがある場合の同条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項第一号 同じ。） 同じ。）又は所得税法等の一部を改正する法律（平成二十六年法律第十号）第三条の規定による改正前の法人税法（以下この条において「旧法人税法」という。）第百四十一条各号（外国法人に係る各事業年度の所得に対する法人税の課税標準）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、旧法人税法第百四十四条（所得税額の控除）において準用する旧法人税法第六十八条（所得税額の控除）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。）
の第百四十一条第一号イ の第百四十一条第一号イ又は旧法人税法第百四十一条各号
同号イ 第百四十一条第一号イ又は旧法人税法第百四十一条各号
第一項第二号 同じ。） 同じ。）又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額
の第百四十一条第一号ロ の第百四十一条第一号ロ又は旧法人税法第百四十一条各号
同号ロ 第百四十一条第一号ロ又は旧法人税法第百四十一条各号
第二項 同じ。） 同じ。）又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額
）の同号に定める ）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の金額又は旧法人税法第百四十一条各号に掲げる
還付所得事業年度の同号に定める 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又は旧法人税法第百四十一条各号に掲げる
第三項 につきこの条 又は旧法人税法第百四十一条各号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又は旧法人税法第百四十五条第一項（申告、納付及び還付等）において準用する旧法人税法第八十条（欠損金の繰戻しによる還付）
当該法人税の額 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又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額
同号イ 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又は旧法人税法第百四十一条各号
同項 第一項
第四項 につきこの条 若しくは旧法人税法第百四十一条各号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若しくは旧法人税法第百四十五条第一項において準用する旧法人税法第八十条
ときは とき又は第一項第二号に規定する欠損事業年度において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又は旧法人税法第百四十一条各号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同項第一号の規定の適用を受けるときは
当該法人税の額 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又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額
同号ロ 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又は旧法人税法第百四十一条各号
同項 第一項
第五項 につきこの条 又は旧法人税法第百四十一条各号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又は旧法人税法第百四十五条第一項において準用する旧法人税法第八十条
当該法人税の額 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又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額
同号に定める 第百四十一条第二号に定める国内源泉所得に係る所得の金額又は旧法人税法第百四十一条各号に掲げる
、同項 、第二項
suppl-4261-10/art-33/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-33/par-2
With regard to the application of the provisions of Article 144-13 of the New Corporation Tax Act in the case where any of the business years with refunds of a foreign corporation prescribed in paragraph (1), item (i) or (ii) or paragraph (2) of that Article falls under a business year that began before April 1, 2016, the phrases in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the phrases in the right-hand column of the table.
paragraph (1), item (i) the same applies hereinafter in this Article) the same applies hereinafter in this Article) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 (Tax Base for a foreign corporation's Corporation Tax on Income for Each Business Year) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "Former Corporation Tax Act" in this Article) (excluding the amount of penalty tax, and if there is any amount deducted pursuant to the provisions of Article 68 (Income Tax Credit) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144 (Income Tax Credit) of the Former Corporation Tax Act, the amount is to be the amount after adding that amount; the same applies hereinafter in this Article)
Article 141, item (i), (a) Article 141, item (i), (a) or the items of Article 141 of the Former Corporation Tax Act
(a) of that item Article 141, item (i), (a) or the items of Article 141 of the Former Corporation Tax Act
paragraph (1), item (ii) the same applies hereinafter in this Article) the same applies hereinafter in this Article) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
Article 141, item (i), (b) Article 141, item (i), (b) or the items of Article 141 of the Former Corporation Tax Act
(b) of that item Article 141, item (i), (b) or the items of Article 141 of the Former Corporation Tax Act
paragraph (2) the same applies hereinafter in this Article) the same applies hereinafter in this Article) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
), the amount of income pertaining to domestic source income specified in that item ), the amount of income pertaining to domestic source income specified in Article 141, item (ii) or the amount of income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
for the business year with refunds, the amount of corporation tax on income pertaining to domestic source income specified in that item for the business year with refunds, the amount of corporation tax on income pertaining to domestic source income specified in Article 141, item (ii) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
paragraph (3) with regard to which this Article or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act, with regard to which this Article or Article 80 (Refund by Carryback of Loss) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Filing of Returns, Payment and Refunds) of the Former Corporation Tax Act
that amount of corporation tax the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (a) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
the amount of income pertaining to domestic source income listed in (a) of that item the amount of income pertaining to domestic source income listed in Article 141, item (i), (a) or the amount of income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
that paragraph paragraph (1)
paragraph (4) with regard to which this Article or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act, with regard to which this Article or Article 80 of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act
have already been applied, have already been applied, or when, in the business year with a loss prescribed in paragraph (1), item (ii), the provisions of item (i) of that paragraph are applied with regard to the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (b) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act,
that amount of corporation tax the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (b) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
the amount of income pertaining to domestic source income listed in (b) of that item the amount of income pertaining to domestic source income listed in Article 141, item (i), (b) or the amount of income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
that paragraph paragraph (1)
paragraph (5) with regard to which this Article or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act, with regard to which this Article or Article 80 of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act
that amount of corporation tax the amount of corporation tax on income pertaining to domestic source income specified in Article 141, item (ii) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
the amount of income pertaining to domestic source income specified in that item the amount of income pertaining to domestic source income specified in Article 141, item (ii) or the amount of income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
, that paragraph , paragraph (2)
machine translation, not official
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## Cites
- suppl-4261-10/art-33/par-2: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第三条 → e-Gov law 426AC0000000010, 第三条 (Article 3), art-3 — not held in this collection
## Cited by
1 provision cites this one. No official source publishes this direction.
- 法人税法 附則第一条第一項第六号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-6/sub-2
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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-20261008T111236-122, 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