# 法人税法 / Corporation Tax Act — 第二十七条 (Article 27) - 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: 第二十七条 (Article 27)（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-27` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-27 - 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. --- ### 第二十七条（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-27 · https://japanlaw.org/ja/corporation-tax-act/art-27 · https://japanlaw.org/l/340AC0000000034/art-27 **第一項** 内国法人の第八十条第五項（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。）について当該内国法人（当該内国法人が通算法人である場合には、他の通算法人を含む。）が第八十条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（当該内国法人が通算法人である場合には、同条第十三項の規定により還付を受けるべき金額の計算の基礎となつた金額とされた金額）に相当する金額は、当該中間期間の属する事業年度の所得の金額の計算上、益金の額に算入する。 art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/art-27/par-1 In the case where, with regard to the net operating loss caused by a disaster prescribed in Article 80, paragraph (5) (Refund by Carryback of Loss) that has arisen in the interim period prescribed in that paragraph of a domestic corporation (hereinafter referred to as the "net operating loss caused by a disaster" in this Article), the domestic corporation (including another group tax sharing corporation, if the domestic corporation is a group tax sharing corporation) was subject to the provisions of Article 80, the amount equivalent to the net operating loss caused by a disaster that was used as the basis of the calculation of the amount to be refunded by filing the interim return based on provisional closing of accounts prescribed in that paragraph (if the domestic corporation is a group tax sharing corporation, the amount that was treated as the amount used as the basis of the calculation of the amount to be refunded pursuant to the provisions of paragraph (13) of that Article) is included in gross profits, when calculating the amount of income for the business year containing the interim period. machine translation, not official --- ## Cites - art-27/par-1: 第八十条 → 法人税法 第八十条 (Article 80), art-80 — https://japanlaw.org/ja/corporation-tax-act/art-80 · https://japanlaw.org/l/340AC0000000034/art-80 - art-27/par-1: この条 → 法人税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/corporation-tax-act/art-27 · https://japanlaw.org/l/340AC0000000034/art-27 - art-27/par-1: 第八十条第五項 → 法人税法 第八十条第五項 (Article 80, paragraph (5)), art-80/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-80/par-5 · https://japanlaw.org/l/340AC0000000034/art-80/par-5 - art-27/par-1: 同条第十三項 → 法人税法 第八十条第十三項 (Article 80, paragraph (13)), art-80/par-13 — https://japanlaw.org/ja/corporation-tax-act/art-80/par-13 · https://japanlaw.org/l/340AC0000000034/art-80/par-13 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 第二十七条第一項（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-27/par-1 · https://japanlaw.org/l/340AC0000000034/art-27/par-1 - 法人税法 第六十七条第三項第七号（特定同族会社の特別税率） — https://japanlaw.org/ja/corporation-tax-act/art-67/par-3/item-7 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-7 - 法人税法 第百四十二条第二項（恒久的施設帰属所得に係る所得の金額の計算） — https://japanlaw.org/ja/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2 --- ## 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-20261008T111236-010, 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