# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（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） — address `suppl-4252-165/art-5` - 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-4252-165/art-5 - 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. --- ### 第五条（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） — Special Provisions on Refunds by Carryback of Net Loss for 2015 caption: machine translation, not official suppl-4252-165/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-5 **第一項** 平成二十七年において生じた新法第二条第一項第二十五号（定義）に規定する純損失の金額がある場合における新法第百四十条第五項（純損失の繰戻しによる還付の請求）又は第百四十一条第四項（相続人等の純損失の繰戻しによる還付の請求）（これらの規定を新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定の適用を受けるときの新令第二百七十二条第二項（事業の廃止等に準ずる事実等）の規定の適用については、同項中「法第二編第三章第一節」とあるのは「所得税法等の一部を改正する法律（平成二十五年法律第五号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正前の法第二編第三章第一節」と、「これらの条」とあるのは「法第百四十条第五項又は第百四十一条第四項」と、「前条」とあるのは「改正法附則第六条（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）並びに前条」とする。 suppl-4252-165/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-5/par-1 In the case where there is an amount of Net Loss prescribed in Article 2, paragraph (1), item (xxv) (Definitions) of the New Act that arose in 2015 and Article 140, paragraph (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the New Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) applies, with regard to the application of the provisions of Article 272, paragraph (2) (Events Equivalent to Discontinuation of Business, etc.) of the New Order, the phrase "Part II, Chapter III, Section 1 (Tax Rates) of the Act" in that paragraph is deemed to be replaced with "Part II, Chapter III, Section 1 (Tax Rates) of the Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013; hereinafter referred to as the "Amending Act")", the phrase "those Articles" is deemed to be replaced with "Article 140, paragraph (5) or Article 141, paragraph (4) of the Act", and the phrase "the preceding Article" is deemed to be replaced with "Article 6 (Special Provisions on Refunds by Carryback of a Net Loss for 2015) of the Supplementary Provisions of the Amending Act and the preceding Article". machine translation, not official **第二項** 改正法附則第六条（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）の規定又は前項の規定の適用がある場合における新法第百四十二条第一項（純損失の繰戻しによる還付の手続等）の還付請求書の記載事項については、財務省令で定める。 suppl-4252-165/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-5/par-2 The required particulars of the claim for a refund under Article 142, paragraph (1) (Procedures for Issuing Refunds Based on Carryback of Net Loss) of the New Act in the case where the provisions of Article 6 (Special Provisions on Refunds by Carryback of a Net Loss for 2015) of the Supplementary Provisions of the Amending Act or the provisions of the preceding paragraph apply are specified by Ministry of Finance Order. machine translation, not official --- ## Cites - suppl-4252-165/art-5/par-1: 新法第二条第一項第二十五号 → 所得税法 第二条第一項第二十五号 (Article 2, paragraph (1), item (xxv)), art-2/par-1/item-25 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-25 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-5/par-1: 新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) - suppl-4252-165/art-5/par-1: 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) - suppl-4252-165/art-5/par-1: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-5/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 - suppl-4252-165/art-5/par-1: 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 - suppl-4252-165/art-5/par-2: 前項 → 所得税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4252-165/art-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-5/par-1 - suppl-4252-165/art-5/par-2: 新法第百四十二条第一項 → 所得税法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/en/income-tax-act/art-142/par-1 (e-Gov law ID 340AC0000000033) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-1/par-1/item-2 - 所得税法施行令 附則第五条第二項（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-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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-127, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-004, 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