# 法人税法 / Corporation Tax Act — 第百四十二条の二の二 (Article 142-2-2)
- Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号
- English title "Corporation Tax Act": Ministry of Justice translation
- Kind: Act — 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: 第百四十二条の二の二 (Article 142-2-2)（中間申告における繰戻しによる還付に係る災害損失欠損金額の益金算入） — address `art-142-2-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-142-2-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-142-2-2
- 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
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says which kind: the Ministry of Justice's translation, or this
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They are never merged and never substituted for one another.
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### 第百四十二条の二の二（中間申告における繰戻しによる還付に係る災害損失欠損金額の益金算入） — Inclusion in Gross Profit of Net Operating Loss Caused by a Disaster Pertaining to Refund by Carryback in Interim Return
caption: machine translation, not official
art-142-2-2 · https://japanlaw.org/ja/corporation-tax-act/art-142-2-2 · https://japanlaw.org/l/340AC0000000034/art-142-2-2
**第一項** 恒久的施設を有する外国法人が第百四十四条の十三第十一項（欠損金の繰戻しによる還付）に規定する中間期間において生じた同項に規定する災害損失欠損金額（以下この条において「災害損失欠損金額」という。）について第百四十四条の十三の規定の適用を受けた場合には、同項に規定する仮決算の中間申告書の提出により還付を受けるべき金額の計算の基礎となつた災害損失欠損金額に相当する金額は、当該中間期間の属する事業年度の恒久的施設帰属所得に係る所得の金額の計算上、益金の額に算入する。
art-142-2-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-142-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-2-2/par-1
In the case where a foreign corporation having a permanent establishment has received the application of the provisions of Article 144-13 with regard to the net operating loss caused by a disaster prescribed in Article 144-13, paragraph (11) (Refund Based on Carryback of Losses) that arose during the interim period prescribed in that paragraph (hereinafter referred to as the "net operating loss caused by a disaster" in this Article), the amount equivalent to the net operating loss caused by a disaster that formed the basis for the calculation of the amount to be refunded through the filing of an interim return based on provisional settlement of accounts prescribed in that paragraph is included in gross profit, when calculating the amount of income pertaining to income attributable to a permanent establishment for the business year containing the interim period.
machine translation, not official
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## Cites
- art-142-2-2/par-1: 第百四十四条の十三第十一項 → 法人税法 第百四十四条の十三第十一項 (Article 144-13, paragraph (11)), art-144-13/par-11 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11
- art-142-2-2/par-1: 第百四十四条の十三 → 法人税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/ja/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-142-2-2/par-1: この条 → 法人税法 第百四十二条の二の二 (Article 142-2-2), art-142-2-2 — https://japanlaw.org/ja/corporation-tax-act/art-142-2-2 · https://japanlaw.org/l/340AC0000000034/art-142-2-2
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 法人税法 第百四十二条の二の二第一項（中間申告における繰戻しによる還付に係る災害損失欠損金額の益金算入） — https://japanlaw.org/ja/corporation-tax-act/art-142-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-2-2/par-1
- 法人税法 第百四十二条の十第一項 — https://japanlaw.org/ja/corporation-tax-act/art-142-10/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-10/par-1
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-053, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-054, translated 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08