# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4259-35/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（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） — address `suppl-4259-35/art-3` - 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-4259-35/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3 - 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. --- ### 第三条（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） — Special Provisions on Matters to Be Stated in a Claim for a Refund by Carryback of Net Loss for 2015 caption: machine translation, not official suppl-4259-35/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4259-35/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3 **第一項** 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。）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）の規定又は所得税法施行令の一部を改正する政令（平成二十五年政令第百六十五号。次条において「改正令」という。）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）の規定の適用がある場合における改正法第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）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、平成二十六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改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第二編第三章第一節（税率）の規定及び旧法第百六十五条（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記載しなければならない。 suppl-4259-35/art-3/par-1 · 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 In the case where the provisions of Article 6 (Special Provisions on Refund by Carryback of Net Loss for 2015) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013; hereinafter referred to as the "Amending Act") or Article 5, paragraph (1) (Special Provisions on Refund by Carryback of Net Loss for 2015) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 165 of 2013; hereinafter referred to as the "Amending Order" in the following Article) apply, the claim for a refund prescribed in Article 142, paragraph (1) (Procedures, etc. for Refund by Carryback of Net Loss) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as 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 calculated by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") and the provisions of Article 165 (Calculation of the Tax Base, Amount of Tax, etc. of Income Tax on Comprehensive Taxation) of the Former Act to the gross income, the amount of retirement income or the amount of timber income for 2014 prescribed in that item. machine translation, not official --- ## Cites - suppl-4259-35/art-3/par-1: 次条 → 所得税法施行規則 附則第三条の二 (Supplementary Provisions, Article 3-2), suppl-4259-35/art-3-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2 - suppl-4259-35/art-3/par-1: 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 - suppl-4259-35/art-3/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-4259-35/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/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-20261027T143811-103, 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