# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百七十二条 (Article 272) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-272. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第二百七十二条 (Article 272)（事業の廃止等に準ずる事実等） — address `art-272` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-272 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第二百七十二条（事業の廃止等に準ずる事実等） — Events Equivalent to Discontinuation of Business, etc. caption: machine translation, not official art-272 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-272 **第一項** 法第百四十条第五項（事業の全部譲渡等の場合の純損失の繰戻しによる還付の請求）に規定する政令で定める事実は、事業の全部の相当期間の休止又は重要部分の譲渡で、これらの事実が生じたことにより同項に規定する純損失の金額につき法第七十条第一項（純損失の繰越控除）の規定の適用を受けることが困難となると認められるものとする。 art-272/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-272/par-1 The events specified by Cabinet Order prescribed in Article 140, paragraph (5) (Claim for a Refund Based on Carryback of Net Loss upon Transfer of the Whole of a Business, etc.) of the Act are the suspension of the whole of the business for a considerable period or the transfer of an important part of it, which are found to make it difficult, by reason of the occurrence of those events, to receive, with respect to the amount of Net Loss prescribed in that paragraph, the application of Article 70, paragraph (1) (Deduction for Carryover of Net Loss) of the Act. machine translation, not official **第二項** 法第百四十条第五項又は第百四十一条第四項（相続人等による純損失の繰戻しによる還付の請求）の規定により還付を請求することができる金額は、これらの規定に規定する事実が生じた日の属する年の前前年分の課税総所得金額、課税退職所得金額及び課税山林所得金額並びにこれらにつき法第二編第三章第一節（税率）の規定を適用して計算した所得税の額並びに同日の属する年の前年において生じたこれらの条に規定する純損失の金額を基礎とし、法第百四十条第一項から第三項まで及び第百四十一条第一項から第三項まで並びに前条の規定に準じて計算した金額とする。この場合において、既に当該前前年分の所得税につき法第百四十条第一項又は第百四十一条第一項の規定の適用があつたときは、当該前前年分の課税総所得金額、課税退職所得金額及び課税山林所得金額に相当する金額からその適用に係る純損失の金額を控除した金額をもつて当該課税総所得金額、課税退職所得金額及び課税山林所得金額とみなし、かつ、当該前前年分の所得税の額に相当する金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所得税の額とみなす。 art-272/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-272/par-2 The amount for which a refund may be claimed under the provisions of Article 140, paragraph (5) or Article 141, paragraph (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the Act is the amount calculated, on the basis of the taxable gross income, taxable retirement income and taxable timber income for the year two years before the year that includes the date on which the event prescribed in those provisions occurred, the amount of income tax calculated for those by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) of the Act, and the amount of Net Loss prescribed in those Articles that arose in the year preceding the year that includes that date, in accordance with the provisions of Article 140, paragraphs (1) through (3) and Article 141, paragraphs (1) through (3) of the Act and the preceding Article. In this case, if the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the Act have already been applied to the income tax for that year two years before, the amount obtained by deducting the amount of Net Loss pertaining to that application from the amount equivalent to the taxable gross income, taxable retirement income and taxable timber income for that year two years before is deemed to be that taxable gross income, taxable retirement income and taxable timber income, and the amount obtained by deducting the amount refunded through that application from the amount equivalent to the amount of income tax for that year two years before is deemed to be that amount of income tax. machine translation, not official --- ## Cites - art-272/par-1: 法第百四十条第五項 → 所得税法 第百四十条第五項 (Article 140, paragraph (5)), art-140/par-5 — https://japanlaw.org/en/income-tax-act/art-140/par-5 (e-Gov law ID 340AC0000000033) - art-272/par-1: 法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/income-tax-act/art-70/par-1 (e-Gov law ID 340AC0000000033) - art-272/par-2: 法第百四十条第五項 → 所得税法 第百四十条第五項 (Article 140, paragraph (5)), art-140/par-5 — https://japanlaw.org/en/income-tax-act/art-140/par-5 (e-Gov law ID 340AC0000000033) - art-272/par-2: 第百四十一条第四項 → 所得税法 第百四十一条第四項 (Article 141, paragraph (4)), art-141/par-4 — https://japanlaw.org/en/income-tax-act/art-141/par-4 (e-Gov law ID 340AC0000000033) - art-272/par-2: 法第百四十条第一項から第三項まで → 所得税法 第百四十条第一項 (Article 140, paragraph (1)), art-140/par-1 — https://japanlaw.org/en/income-tax-act/art-140/par-1 (e-Gov law ID 340AC0000000033) - art-272/par-2: 法第百四十条第一項から第三項まで → 所得税法 第百四十条第二項 (Article 140, paragraph (2)), art-140/par-2 — https://japanlaw.org/en/income-tax-act/art-140/par-2 (e-Gov law ID 340AC0000000033) - art-272/par-2: 法第百四十条第一項から第三項まで → 所得税法 第百四十条第三項 (Article 140, paragraph (3)), art-140/par-3 — https://japanlaw.org/en/income-tax-act/art-140/par-3 (e-Gov law ID 340AC0000000033) - art-272/par-2: 第百四十一条第一項から第三項まで → 所得税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/en/income-tax-act/art-141/par-1 (e-Gov law ID 340AC0000000033) - art-272/par-2: 第百四十一条第一項から第三項まで → 所得税法 第百四十一条第二項 (Article 141, paragraph (2)), art-141/par-2 — https://japanlaw.org/en/income-tax-act/art-141/par-2 (e-Gov law ID 340AC0000000033) - art-272/par-2: 第百四十一条第一項から第三項まで → 所得税法 第百四十一条第三項 (Article 141, paragraph (3)), art-141/par-3 — https://japanlaw.org/en/income-tax-act/art-141/par-3 (e-Gov law ID 340AC0000000033) - art-272/par-2: 前条 → 所得税法施行令 第二百七十一条 (Article 271), art-271 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-271 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第十四条第一項（純損失の繰戻しによる還付に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-14/par-1 - 所得税法施行令 附則第十六条第一項（平成十九年分の純損失の繰戻しによる還付に係る特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-16/par-1 - 所得税法施行令 附則第五条第一項（平成二十七年分の純損失の繰戻しによる還付に係る特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-5/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-090, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06