# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（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） — address `suppl-4189-18/art-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-6 - 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. --- ### 第六条（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） — Special Provision on the Matters to Be Stated in a Claim for a Refund by Carryback of Net Loss for 2007 caption: machine translation, not official suppl-4189-18/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-6 **第一項** 改正法附則第十四条第一項（平成十九年分の純損失の繰戻しによる還付に係る特例）の規定又は所得税法施行令の一部を改正する政令（平成十八年政令第百二十四号）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）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）に規定する還付請求書には、同項に規定する事項（新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）に掲げる事項を除く。）のほか、平成十八年分の同号に規定する総所得金額、退職所得金額又は山林所得金額に係る所得税の額（改正法第十四条（経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律の廃止）の規定による廃止前の経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号。以下「旧所得税等負担軽減措置法」という。）第四条（居住者の最高税率の特例）の規定により読み替えられた旧法第二編第三章第一節（税率）の規定及び旧所得税等負担軽減措置法第五条（非居住者の最高税率の特例）の規定により読み替えられた旧法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）の規定を適用して計算した所得税の額をいう。）及び当該所得税の額から当該所得税の額の百分の十に相当する金額（当該金額が十二万五千円を超える場合には、十二万五千円）を控除した金額を記載しなければならない。 suppl-4189-18/art-6/par-1 · 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 In the case where the provisions of Article 14, paragraph (1) of the Supplementary Provisions (Special Provisions on Refunds by Carryback of Net Loss for 2007) of the Amending Act or the provisions of Article 16, paragraph (1) of the Supplementary Provisions (Special Provisions on Refunds by Carryback of Net Loss for 2007) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 124 of 2006) apply, the claim for a refund prescribed in Article 142, paragraph (1) (Procedures, etc. for Refund by Carryback of Net Loss) of the New Act must state, in addition to the matters prescribed in that paragraph (excluding the matters listed in Article 54, paragraph (1), item (ii) (Matters to Be Stated in a Claim for a Refund by Carryback of Net Loss) of the New Regulation), the amount of income tax on the gross income, retirement income or amount of timber income prescribed in that item for 2006 (meaning the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) of the Former Act as deemed to be replaced pursuant to the provisions of Article 4 (Special Provisions on the Highest Tax Rate for Residents) of the Act on Income Tax and Corporation Tax Burden Reduction Measures to Be Taken Urgently in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999; hereinafter referred to as the "Former Law on Income Tax Burden Reduction Measures") prior to its repeal by the provisions of Article 14 (Repeal of the Act on Income Tax and Corporation Tax Burden Reduction Measures to Be Taken Urgently in Response to Changes in the Economy and Society, etc.) of the Amending Act, and the provisions of Article 165 (Calculation of the Tax Base, Tax Amount, etc. of Income Tax on Aggregate Taxation) of the Former Act as deemed to be replaced pursuant to the provisions of Article 5 (Special Provisions on the Highest Tax Rate for Nonresidents) of the Former Law on Income Tax Burden Reduction Measures), and the amount obtained by deducting from that amount of income tax an amount equivalent to ten percent of that amount of income tax (or 125,000 yen if that amount exceeds 125,000 yen). machine translation, not official --- ## Cites - suppl-4189-18/art-6/par-1: 新規則第五十四条第一項第二号 → 所得税法施行規則 第五十四条第一項第二号 (Article 54, paragraph (1), item (ii)), 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1/item-2 --- ## 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-20261027T143811-094, 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