# 法人税法 / Corporation Tax Act — 第五十八条 (Article 58) - 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: 第五十八条 (Article 58)（青色申告書を提出しなかつた事業年度の欠損金の特例） — address `art-58` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-58 - 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. --- ### 第五十八条（青色申告書を提出しなかつた事業年度の欠損金の特例） — Special Provisions for Losses in the Business Year When a Blue Return Has Not Been Filed caption: machine translation, not official art-58 · https://japanlaw.org/ja/corporation-tax-act/art-58 · https://japanlaw.org/l/340AC0000000034/art-58 **第一項** 内国法人の各事業年度開始の日前十年以内に開始した事業年度のうち青色申告書を提出する事業年度でない事業年度において生じた欠損金額に係る第五十七条第一項（欠損金の繰越し）の規定の適用については、当該欠損金額のうち、棚卸資産、固定資産又は政令で定める繰延資産について震災、風水害、火災その他政令で定める災害により生じた損失の額で政令で定めるもの（次項及び第三項において「災害損失金額」という。）を超える部分の金額は、ないものとする。 art-58/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000034/art-58/par-1 With regard to the application of the provisions of Article 57, paragraph (1) (Carryover of Losses) to the net operating loss that arose in a business year that is not a business year for which a Blue Return is filed, out of the business years starting within ten years prior to the first day of each business year of a domestic corporation, the portion of the net operating loss exceeding the amount of loss specified by Cabinet Order that arose with regard to inventory, Fixed Assets or deferred assets specified by Cabinet Order due to an earthquake, storm, flood, fire or any other disaster specified by Cabinet Order (referred to as the "amount of loss caused by a disaster" in the following paragraph and paragraph (3)) is deemed not to exist. machine translation, not official **第二項** 内国法人の各事業年度開始の日前十年以内に開始した事業年度のうち青色申告書を提出する事業年度でない事業年度において生じた欠損金額に係る第五十七条第一項の規定の適用については、当該欠損金額のうち、災害損失金額に達するまでの金額については、同条第三項及び第四項並びに前条の規定は、適用しない。 art-58/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-58/par-2 · https://japanlaw.org/l/340AC0000000034/art-58/par-2 With regard to the application of the provisions of Article 57, paragraph (1) to the net operating loss that arose in a business year that is not a business year for which a Blue Return is filed, out of the business years starting within ten years prior to the first day of each business year of a domestic corporation, the provisions of paragraphs (3) and (4) of that Article and the preceding Article do not apply to the portion of the net operating loss up to the amount of loss caused by a disaster. machine translation, not official **第三項** 欠損金額の生じた事業年度の確定申告書、修正申告書又は更正請求書に災害損失金額の計算に関する明細を記載した書類の添付がない場合には、当該事業年度の災害損失金額はないものとして、前二項の規定を適用する。 art-58/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-58/par-3 · https://japanlaw.org/l/340AC0000000034/art-58/par-3 In the case where there is no attachment of a document stating the details of the calculation of the amount of loss caused by a disaster to the Final Return, amended return or written request for Reassessment for the business year in which the net operating loss arose, the provisions of the preceding two paragraphs apply by deeming that there is no amount of loss caused by a disaster for that business year. machine translation, not official **第四項** 前三項の規定の適用に関し必要な事項は、政令で定める。 art-58/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-58/par-4 · https://japanlaw.org/l/340AC0000000034/art-58/par-4 Necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-58/par-1: 次項 → 法人税法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-58/par-2 · https://japanlaw.org/l/340AC0000000034/art-58/par-2 - art-58/par-1: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1 - art-58/par-1: 第三項 → 法人税法 第五十八条第三項 (Article 58, paragraph (3)), art-58/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-58/par-3 · https://japanlaw.org/l/340AC0000000034/art-58/par-3 - art-58/par-2: 第四項 → 法人税法 第五十七条第四項 (Article 57, paragraph (4)), art-57/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-4 · https://japanlaw.org/l/340AC0000000034/art-57/par-4 - art-58/par-2: 前条 → 法人税法 第五十七条の二 (Article 57-2), art-57-2 — https://japanlaw.org/ja/corporation-tax-act/art-57-2 · https://japanlaw.org/l/340AC0000000034/art-57-2 - art-58/par-2: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1 - art-58/par-2: 同条第三項 → 法人税法 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-3 · https://japanlaw.org/l/340AC0000000034/art-57/par-3 - art-58/par-3: 前二項 → 法人税法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-58/par-2 · https://japanlaw.org/l/340AC0000000034/art-58/par-2 - art-58/par-3: 前二項 → 法人税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000034/art-58/par-1 - art-58/par-4: 前三項 → 法人税法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-58/par-2 · https://japanlaw.org/l/340AC0000000034/art-58/par-2 - art-58/par-4: 前三項 → 法人税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000034/art-58/par-1 - art-58/par-4: 前三項 → 法人税法 第五十八条第三項 (Article 58, paragraph (3)), art-58/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-58/par-3 · https://japanlaw.org/l/340AC0000000034/art-58/par-3 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 法人税法 第五十七条第二項（欠損金の繰越し） — https://japanlaw.org/ja/corporation-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-2 - 法人税法 第五十七条第四項（欠損金の繰越し） — https://japanlaw.org/ja/corporation-tax-act/art-57/par-4 · https://japanlaw.org/l/340AC0000000034/art-57/par-4 - 法人税法 第五十七条第八項第一号（欠損金の繰越し） — https://japanlaw.org/ja/corporation-tax-act/art-57/par-8/item-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-8/item-1 - 法人税法 第五十八条第一項（青色申告書を提出しなかつた事業年度の欠損金の特例） — https://japanlaw.org/ja/corporation-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000034/art-58/par-1 - 法人税法 第五十八条第三項（青色申告書を提出しなかつた事業年度の欠損金の特例） — https://japanlaw.org/ja/corporation-tax-act/art-58/par-3 · https://japanlaw.org/l/340AC0000000034/art-58/par-3 - 法人税法 第五十八条第四項（青色申告書を提出しなかつた事業年度の欠損金の特例） — https://japanlaw.org/ja/corporation-tax-act/art-58/par-4 · https://japanlaw.org/l/340AC0000000034/art-58/par-4 - 法人税法 第六十四条の七第一項第二号イ（２）（欠損金の通算） — https://japanlaw.org/ja/corporation-tax-act/art-64-7/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-1/sub2-2 - 法人税法 第七十二条第三項（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/ja/corporation-tax-act/art-72/par-3 · https://japanlaw.org/l/340AC0000000034/art-72/par-3 - 法人税法 第百四十四条の四第四項第二号（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-4/item-2 - 法人税法 附則第二十条第五項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-5 - 法人税法 附則第二十条第十項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-10 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-10 - 法人税法 附則第二十二条第一項（青色申告書を提出しなかった事業年度の災害による損失金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22/par-1 - 法人税法 附則第二十八条第二項（欠損金の通算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-28/par-2 - 租税特別措置法 附則第百二十七条の二第一項（認定事業適応法人の欠損金の損金算入の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-127-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127-2/par-1 --- ## 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-20261008T111236-017, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-018, 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