# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五十四条 (Article 54)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第五十四条 (Article 54)（純損失の繰戻しによる還付請求書の記載事項） — address `art-54`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-54
- 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.

---

### 第五十四条（純損失の繰戻しによる還付請求書の記載事項） — Matters to Be Stated in a Claim for a Refund Based on Carryback of Net Loss
<sup>caption: machine translation, not official</sup>
<sup>art-54 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54 · https://japanlaw.org/l/340M50000040011/art-54</sup>

      **第一項**  法第百四十条第一項又は第五項（純損失の繰戻しによる還付の請求）の規定による還付の請求をする場合における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）に規定する財務省令で定める事項は、次に掲げる事項とする。
      <sup>art-54/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-1 · https://japanlaw.org/l/340M50000040011/art-54/par-1</sup>
      In the case of a claim for a refund under Article 140, paragraph (1) or (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss) of the Act, the matters specified by Ministry of Finance Order as prescribed in Article 142, paragraph (1) (Procedure for Refund Based on Carryback of Net Loss) of the Act are the following matters:
      <sup>machine translation, not official</sup>

        **一**  法第百四十二条第一項に規定する還付請求書を提出する者の氏名、住所（国内に住所がない場合には、居所）及び個人番号（個人番号を有しない者にあつては、氏名及び住所（国内に住所がない場合には、居所）。次項第一号において同じ。）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
        <sup>art-54/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-1</sup>
        the name, domicile (residence, if the person has no domicile in Japan) and individual number (for a person who has no individual number, the name and domicile (residence, if the person has no domicile in Japan); the same applies in item (i) of the following paragraph) of the person who submits the claim for a refund prescribed in Article 142, paragraph (1) of the Act, and, if the place of domicile (place of residence, if the person has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
        <sup>machine translation, not official</sup>

        **二**  前号の請求書に係る純損失の金額を生じた年の前年分の総所得金額、退職所得金額又は山林所得金額に係る所得税の額
        <sup>art-54/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-2</sup>
        the amount of income tax pertaining to the gross income, the amount of retirement income or the amount of timber income for the year preceding the year in which the Net Loss pertaining to the written claim referred to in the preceding item arose;
        <sup>machine translation, not official</sup>

        **三**  法第百四十条第一項若しくは第五項（純損失の繰戻しによる還付の請求）の規定の適用を受けようとする純損失の金額
        <sup>art-54/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-3</sup>
        the amount of Net Loss for which the person wishes to receive application of Article 140, paragraph (1) or (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss) of the Act;
        <sup>machine translation, not official</sup>

        **四**  第一号の請求書に係る青色申告書がその提出期限後に提出された場合において、当該請求書を提出しようとするときは、当該青色申告書がその提出期限までに提出されなかつた事情の詳細
        <sup>art-54/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-4</sup>
        if the Blue Return pertaining to the written claim referred to in item (i) has been submitted after the deadline for its submission, and the person intends to submit that written claim, the details of the circumstances under which that Blue Return was not submitted by the deadline for its submission;
        <sup>machine translation, not official</sup>

        **五**  その他参考となるべき事項
        <sup>art-54/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-5</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

      **第二項**  法第百四十一条第一項又は第四項（相続人等の純損失の繰戻しによる還付の請求）の規定による還付の請求をする場合における法第百四十二条第一項に規定する財務省令で定める事項は、前項各号に掲げる事項のほか、次に掲げる事項とする。
      <sup>art-54/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-2 · https://japanlaw.org/l/340M50000040011/art-54/par-2</sup>
      In the case of a claim for a refund under Article 141, paragraph (1) or (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the Act, the matters specified by Ministry of Finance Order as prescribed in Article 142, paragraph (1) of the Act are, in addition to the matters listed in the items of the preceding paragraph, the following matters:
      <sup>machine translation, not official</sup>

        **一**  各相続人の氏名、住所（国内に住所がない場合には、居所）及び個人番号並びに被相続人との続柄
        <sup>art-54/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-54/par-2/item-1</sup>
        the name, domicile (residence, if the person has no domicile in Japan) and individual number of each heir, and the relationship to the decedent;
        <sup>machine translation, not official</sup>

        **二**  法第百四十一条第一項又は第四項の規定の適用を受けようとする純損失の金額
        <sup>art-54/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-54/par-2/item-2</sup>
        the amount of Net Loss for which the person wishes to receive application of Article 141, paragraph (1) or (4) of the Act;
        <sup>machine translation, not official</sup>

        **三**  法第百四十一条第一項又は第四項に規定する死亡をした者の氏名及びその死亡の時における住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
        <sup>art-54/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-54/par-2/item-3</sup>
        the name of the person who died as prescribed in Article 141, paragraph (1) or (4) of the Act and that person's domicile at the time of death (residence, if the person had no domicile in Japan), and, if the place of domicile (place of residence, if the person had no domicile in Japan) differs from the place for tax payment, that place for tax payment;
        <sup>machine translation, not official</sup>

        **四**  相続人が二人以上ある場合には、各相続人別の還付を受けようとする所得税の額
        <sup>art-54/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-54/par-2/item-4</sup>
        if there are two or more heirs, the amount of income tax for which each heir wishes to receive a refund;
        <sup>machine translation, not official</sup>

      **第三項**  令第二百七十三条第一項ただし書（相続人等による還付の請求）の方法により同項の請求書を提出する場合には、当該請求書には、前項第一号に掲げる事項のうち同条第一項ただし書の規定により氏名を付記する他の相続人の個人番号は、記載することを要しない。
      <sup>art-54/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-3 · https://japanlaw.org/l/340M50000040011/art-54/par-3</sup>
      In the case where the written claim under Article 273, paragraph (1) of the Order is submitted by the method set forth in the proviso to Article 273, paragraph (1) (Claim for Refund by Heirs, etc.) of the Order, the individual number of another heir whose name is to be added pursuant to the proviso to paragraph (1) of that Article, among the matters listed in item (i) of the preceding paragraph, need not be entered in that written claim.
      <sup>machine translation, not official</sup>

---

## Cites
- art-54/par-1: 法第百四十条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-140/par-1
- art-54/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-140/par-5
- art-54/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-142/par-1
- art-54/par-1/item-1: 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 · https://japanlaw.org/l/340AC0000000033/art-142/par-1
- art-54/par-1/item-1: 次項第一号 → 所得税法施行規則 第五十四条第二項第一号 (Article 54, paragraph (2), item (i)), art-54/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-54/par-2/item-1
- art-54/par-1/item-2: 前号 → 所得税法施行規則 第五十四条第一項第一号 (Article 54, paragraph (1), item (i)), art-54/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-1
- art-54/par-1/item-3: 法第百四十条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-140/par-1
- art-54/par-1/item-3: 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 · https://japanlaw.org/l/340AC0000000033/art-140/par-5
- art-54/par-1/item-4: 第一号 → 所得税法施行規則 第五十四条第一項第一号 (Article 54, paragraph (1), item (i)), art-54/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-1
- art-54/par-2: 法第百四十一条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-141/par-1
- art-54/par-2: 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 · https://japanlaw.org/l/340AC0000000033/art-141/par-4
- art-54/par-2: 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 · https://japanlaw.org/l/340AC0000000033/art-142/par-1
- art-54/par-2: 前項 → 所得税法施行規則 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-1 · https://japanlaw.org/l/340M50000040011/art-54/par-1
- art-54/par-2/item-2: 法第百四十一条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-141/par-1
- art-54/par-2/item-2: 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 · https://japanlaw.org/l/340AC0000000033/art-141/par-4
- art-54/par-2/item-3: 法第百四十一条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-141/par-1
- art-54/par-2/item-3: 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 · https://japanlaw.org/l/340AC0000000033/art-141/par-4
- art-54/par-3: 令第二百七十三条第一項 → e-Gov law 340CO0000000096, 第二百七十三条第一項 (Article 273, paragraph (1)), art-273/par-1 — not held in this collection
- art-54/par-3: 前項第一号 → 所得税法施行規則 第五十四条第二項第一号 (Article 54, paragraph (2), item (i)), art-54/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-54/par-2/item-1

## Cited by

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

- 所得税法施行規則 第五十四条第一項第一号（純損失の繰戻しによる還付請求書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-1
- 所得税法施行規則 第五十四条第一項第二号（純損失の繰戻しによる還付請求書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-2
- 所得税法施行規則 第五十四条第一項第四号（純損失の繰戻しによる還付請求書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-4
- 所得税法施行規則 第五十四条第二項（純損失の繰戻しによる還付請求書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-2 · https://japanlaw.org/l/340M50000040011/art-54/par-2
- 所得税法施行規則 第五十四条第三項（純損失の繰戻しによる還付請求書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-3 · https://japanlaw.org/l/340M50000040011/art-54/par-3
- 所得税法施行規則 附則第六条第一項（平成十九年分の純損失の繰戻しによる還付請求書の記載事項の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-6/par-1
- 所得税法施行規則 附則第三条第一項（平成二十七年分の純損失の繰戻しによる還付請求書の記載事項の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4259-35/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3/par-1
- 所得税法施行規則 附則第三十四条第一項（純損失の繰戻しによる還付請求書の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-34/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-34/par-1

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-039, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27