# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（純損失の繰戻しによる還付に関する経過規定） — address `suppl-3402-96/art-14` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-14 - 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. --- ### 第十四条（純損失の繰戻しによる還付に関する経過規定） — Transitional Provisions Concerning Refunds Based on Carryback of Net Loss caption: machine translation, not official suppl-3402-96/art-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-14 **第一項** 新令第二百七十二条第二項（純損失の繰戻しによる還付）の規定を適用する場合において、既に同項後段に規定する前前年分の所得税につき旧法第三十六条（純損失の繰戻しによる還付）の規定の適用があつたときは、同項後段に規定する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、同項後段に規定する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。 suppl-3402-96/art-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-14/par-1 In applying the provisions of Article 272, paragraph (2) (Refund by Carryback of Net Loss) of the New Order, where the provisions of Article 36 (Refund by Carryback of Net Loss) of the Former Act have already been applied to the income tax for the year before the preceding year prescribed in the latter part of that paragraph, the amount obtained by deducting the Net Loss pertaining to that application from the amounts equivalent to the taxable gross income, taxable retirement income and taxable timber income for the year before the preceding year prescribed in the latter part of that paragraph 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 the year before the preceding year prescribed in the latter part of that paragraph is deemed to be that amount of income tax. machine translation, not official --- ## Cites - suppl-3402-96/art-14/par-1: 新令第二百七十二条第二項 → 所得税法施行令 第二百七十二条第二項 (Article 272, paragraph (2)), art-272/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-272/par-2 --- ## 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-20261106T173921-094, 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