# 法人税法 / Corporation Tax Act — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（内国法人の欠損金の繰戻しによる還付に関する経過措置） — address `suppl-4291-4/art-22` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-22 - 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. --- ### 第二十二条（内国法人の欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures Concerning Refunds Based on Carryback of Losses of Domestic Corporations caption: machine translation, not official suppl-4291-4/art-22 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-22 **第一項** 施行日前一年以内に終了した事業年度の所得に対する法人税につき確定申告書を施行日前に提出した内国法人の当該事業年度については、新法人税法第八十条第五項中「当該確定申告書」とあるのは「当該確定申告書の提出と同時」と、「当該各事業年度に係る確定申告書又は当該中間期間（第五項に規定する中間期間をいう。以下この項及び第三項において同じ。）に係る仮決算の中間申告書（第五項に規定する仮決算の中間申告書をいう。以下この項及び第三項において同じ。）」とあるのは「平成二十九年四月三十日まで」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」とあるのは「当該欠損金額」とあるのは「当該災害損失欠損金額」と、「及び第三項において同じ。）に係る事業年度又は中間期間」とあるのは「において同じ。）」と、「確定申告書又は仮決算の中間申告書」とあるのは「確定申告書」と、「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同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）」とあるのは「場合」として、同条（同項に係る部分に限る。）の規定を適用する。 suppl-4291-4/art-22/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-22/par-1 With regard to the business year of a domestic corporation that, before the Effective Date, filed a Final Return concerning corporation tax on income for a business year that ended within one year before the Effective Date, the provisions of Article 80 of the New Corporation Tax Act (limited to the part concerning paragraph (5) of that Article) apply by deeming, in paragraph (5) of that Article, the phrase "'the Final Return'" to be replaced with "'simultaneously with the filing of the Final Return'", the phrase "'the Final Return for each business year or the interim return based on provisional accounts (meaning the interim return based on provisional accounts prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3)) for the interim period concerned (meaning the interim period prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))'" to be replaced with "'by April 30, 2017'", the phrase "the business year pertaining to the net operating loss' with 'the business year or interim period pertaining to the disaster net operating loss" to be replaced with "the net operating loss' with 'the disaster net operating loss", the phrase "in this paragraph and paragraph (3))', the phrase 'one year prior'" to be replaced with "in this paragraph)', the phrase 'one year prior'", the phrase "the Final Return or interim return based on provisional accounts" to be replaced with "the Final Return", and the phrase "where it has filed a Final Return (or, where the provisions of that paragraph are applied with regard to a disaster net operating loss incurred in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)'" to be replaced with "where it has filed a Final Return'". machine translation, not official --- ## Cites - suppl-4291-4/art-22/par-1: 同条 → 法人税法 第八十条 (Article 80), art-80 — https://japanlaw.org/en/corporation-tax-act/art-80 · https://japanlaw.org/l/340AC0000000034/art-80 - suppl-4291-4/art-22/par-1: 第三項 → 法人税法 第八十条第三項 (Article 80, paragraph (3)), art-80/par-3 — https://japanlaw.org/en/corporation-tax-act/art-80/par-3 · https://japanlaw.org/l/340AC0000000034/art-80/par-3 - suppl-4291-4/art-22/par-1: 新法人税法第八十条第五項 → 法人税法 第八十条第五項 (Article 80, paragraph (5)), art-80/par-5 — https://japanlaw.org/en/corporation-tax-act/art-80/par-5 · https://japanlaw.org/l/340AC0000000034/art-80/par-5 --- ## 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-20261008T111236-129, 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