# 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)（青色申告書を提出しなかった事業年度の災害による損失金の繰越しに関する経過措置） — address `suppl-5021-8/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-5021-8/art-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/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.

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### 第二十二条（青色申告書を提出しなかった事業年度の災害による損失金の繰越しに関する経過措置） — Transitional Measures for Carryover of Losses Due to a Disaster in Business Years When a Blue Return Has Not Been Filed
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-22 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22</sup>

**第一項**  法人の令和四年四月一日前に開始した事業年度において生じた欠損金額がある場合には、同日以後に開始する事業年度については、当該欠損金額が生じた事業年度の確定申告書、修正申告書又は更正請求書に添付された旧法人税法第五十八条第五項に規定する書類は、新法人税法第五十八条第三項に規定する書類とみなして、新法人税法第五十七条及び第五十八条の規定を適用する。
<sup>suppl-5021-8/art-22/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-1</sup>
In the case where there is a net operating loss that arose in a business year of a corporation that began before April 1, 2022, for business years beginning on or after that date, the provisions of Articles 57 and 58 of the New Corporation Tax Act apply by deeming the documents prescribed in Article 58, paragraph (5) of the Former Corporation Tax Act that were attached to the Final Return, amended return or written request for Reassessment for the business year in which that net operating loss arose to be the documents prescribed in Article 58, paragraph (3) of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する欠損金額について新法人税法第五十七条の規定を適用する場合には、次の各号に掲げる金額は、当該各号に定める金額とみなす。
<sup>suppl-5021-8/art-22/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-2</sup>
In applying the provisions of Article 57 of the New Corporation Tax Act to the net operating loss prescribed in the preceding paragraph, the amounts listed in the following items are deemed to be the amounts specified in the respective items:
<sup>machine translation, not official</sup>

  **一**  旧法人税法第五十八条第一項の規定により損金の額に算入された金額　新法人税法第五十七条第一項の規定により損金の額に算入された金額
  <sup>suppl-5021-8/art-22/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-2/item-1</sup>
  the amount included in the amount of deductible expenses pursuant to the provisions of Article 58, paragraph (1) of the Former Corporation Tax Act: the amount included in the amount of deductible expenses pursuant to the provisions of Article 57, paragraph (1) of the New Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **二**  旧法人税法第五十八条第二項の規定により同項の内国法人の災害損失欠損金額（同条第一項に規定する災害損失欠損金額をいう。以下この条において同じ。）とみなされた金額　新法人税法第五十七条第二項の規定により同項の内国法人の欠損金額とみなされた金額
  <sup>suppl-5021-8/art-22/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-2/item-2</sup>
  the amount deemed to be a net operating loss caused by a disaster (meaning a net operating loss caused by a disaster prescribed in Article 58, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) of the domestic corporation set forth in Article 58, paragraph (2) of the Former Corporation Tax Act pursuant to the provisions of that paragraph: the amount deemed to be a net operating loss of the domestic corporation set forth in Article 57, paragraph (2) of the New Corporation Tax Act pursuant to the provisions of that paragraph;
  <sup>machine translation, not official</sup>

  **三**  旧法人税法第五十八条第三項の規定によりないものとされた災害損失欠損金額　新法人税法第五十七条第五項の規定によりないものとされた欠損金額
  <sup>suppl-5021-8/art-22/par-2/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-2/item-3</sup>
  the net operating loss caused by a disaster deemed not to exist pursuant to the provisions of Article 58, paragraph (3) of the Former Corporation Tax Act: the net operating loss deemed not to exist pursuant to the provisions of Article 57, paragraph (5) of the New Corporation Tax Act.
  <sup>machine translation, not official</sup>

**第三項**  法人の平成三十年四月一日前に開始した事業年度（青色申告書を提出する事業年度を除く。）において生じた災害損失欠損金額（当該災害損失欠損金額が生じた事業年度の確定申告書、修正申告書又は更正請求書に平成二十七年旧法人税法第五十八条第五項に規定する書類の添付がある場合における当該災害損失欠損金額に限る。）がある場合には、令和四年四月一日以後に開始する事業年度については、当該災害損失欠損金額が生じた事業年度は青色申告書を提出する事業年度と、当該災害損失欠損金額に相当する金額は当該事業年度において生じた欠損金額と、それぞれみなして、平成二十七年旧法人税法第五十七条（第三項及び第四項を除く。）の規定を適用する。
<sup>suppl-5021-8/art-22/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-3</sup>
In the case where there is a net operating loss caused by a disaster that arose in a business year of a corporation that began before April 1, 2018 (excluding a business year for which a Blue Return is filed) (limited to a net operating loss caused by a disaster in the case where the Final Return, amended return or written request for Reassessment for the business year in which that net operating loss caused by a disaster arose has the attachment of the documents prescribed in Article 58, paragraph (5) of the 2015 Former Corporation Tax Act), for business years beginning on or after April 1, 2022, the provisions of Article 57 of the 2015 Former Corporation Tax Act (excluding paragraphs (3) and (4) of that Article) apply by deeming the business year in which that net operating loss caused by a disaster arose to be a business year for which a Blue Return is filed, and the amount equivalent to that net operating loss caused by a disaster to be a net operating loss that arose in that business year, respectively.
<sup>machine translation, not official</sup>

**第四項**  前項の規定により青色申告書を提出する事業年度において生じた欠損金額とみなされた金額について平成二十七年旧法人税法第五十七条の規定を適用する場合には、次の各号に掲げる金額は、当該各号に定める金額とみなす。
<sup>suppl-5021-8/art-22/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-4</sup>
In applying the provisions of Article 57 of the 2015 Former Corporation Tax Act to an amount deemed to be a net operating loss that arose in a business year for which a Blue Return is filed pursuant to the provisions of the preceding paragraph, the amounts listed in the following items are deemed to be the amounts specified in the respective items:
<sup>machine translation, not official</sup>

  **一**  平成二十七年旧法人税法第五十八条第一項の規定により損金の額に算入された金額　平成二十七年旧法人税法第五十七条第一項の規定により損金の額に算入された金額
  <sup>suppl-5021-8/art-22/par-4/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-4/item-1</sup>
  the amount included in the amount of deductible expenses pursuant to the provisions of Article 58, paragraph (1) of the 2015 Former Corporation Tax Act: the amount included in the amount of deductible expenses pursuant to the provisions of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **二**  平成二十七年旧法人税法第五十八条第二項の規定により同項の内国法人の災害損失欠損金額とみなされた金額　平成二十七年旧法人税法第五十七条第二項の規定により同項の内国法人の欠損金額とみなされた金額
  <sup>suppl-5021-8/art-22/par-4/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-4/item-2</sup>
  the amount deemed to be a net operating loss caused by a disaster of the domestic corporation set forth in Article 58, paragraph (2) of the 2015 Former Corporation Tax Act pursuant to the provisions of that paragraph: the amount deemed to be a net operating loss of the domestic corporation set forth in Article 57, paragraph (2) of the 2015 Former Corporation Tax Act pursuant to the provisions of that paragraph;
  <sup>machine translation, not official</sup>

  **三**  平成二十七年旧法人税法第五十八条第三項の規定によりないものとされた災害損失欠損金額　平成二十七年旧法人税法第五十七条第五項の規定によりないものとされた欠損金額
  <sup>suppl-5021-8/art-22/par-4/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-4/item-3</sup>
  the net operating loss caused by a disaster deemed not to exist pursuant to the provisions of Article 58, paragraph (3) of the 2015 Former Corporation Tax Act: the net operating loss deemed not to exist pursuant to the provisions of Article 57, paragraph (5) of the 2015 Former Corporation Tax Act.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-5021-8/art-22/par-1: 新法人税法第五十七条 → 法人税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/corporation-tax-act/art-57 · https://japanlaw.org/l/340AC0000000034/art-57
- suppl-5021-8/art-22/par-1: 新法人税法第五十八条第三項 → 法人税法 第五十八条第三項 (Article 58, paragraph (3)), art-58/par-3 — https://japanlaw.org/en/corporation-tax-act/art-58/par-3 · https://japanlaw.org/l/340AC0000000034/art-58/par-3
- suppl-5021-8/art-22/par-1: 第五十八条 → 法人税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/corporation-tax-act/art-58 · https://japanlaw.org/l/340AC0000000034/art-58
- suppl-5021-8/art-22/par-2: 新法人税法第五十七条 → 法人税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/corporation-tax-act/art-57 · https://japanlaw.org/l/340AC0000000034/art-57
- suppl-5021-8/art-22/par-2: 前項 → 法人税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-5021-8/art-22/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-1
- suppl-5021-8/art-22/par-2/item-1: 新法人税法第五十七条第一項 → 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
- suppl-5021-8/art-22/par-2/item-2: 新法人税法第五十七条第二項 → 法人税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/corporation-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-2
- suppl-5021-8/art-22/par-2/item-2: この条 → 法人税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-5021-8/art-22 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22
- suppl-5021-8/art-22/par-2/item-3: 新法人税法第五十七条第五項 → 法人税法 第五十七条第五項 (Article 57, paragraph (5)), art-57/par-5 — https://japanlaw.org/en/corporation-tax-act/art-57/par-5 · https://japanlaw.org/l/340AC0000000034/art-57/par-5
- suppl-5021-8/art-22/par-4: 前項 → 法人税法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-5021-8/art-22/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-3

## Cited by

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

- 法人税法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-1/par-1/item-5/sub-2
- 法人税法 附則第十四条第一項（連結納税制度の改正に伴う経過措置の原則） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-14/par-1
- 法人税法 附則第二十条第七項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-20/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-7
- 法人税法 附則第二十二条第二項（青色申告書を提出しなかった事業年度の災害による損失金の繰越しに関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-2
- 法人税法 附則第二十二条第二項第二号（青色申告書を提出しなかった事業年度の災害による損失金の繰越しに関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-2/item-2
- 法人税法 附則第二十二条第四項（青色申告書を提出しなかった事業年度の災害による損失金の繰越しに関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-4

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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-20261008T111236-137, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, 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