# 法人税法 / Corporation Tax Act — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過規定） — address `suppl-3431-22/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-4 - 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. --- ### 第四条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過規定） — Transitional Provisions Concerning Carryover of Losses Incurred in Business Years for Which a Blue Return Was Filed, etc. caption: machine translation, not official suppl-3431-22/art-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-4 **第一項** 新法第五十七条（青色申告書を提出した事業年度の欠損金の繰越し）、第五十八条（青色申告書を提出しなかつた事業年度の災害による損失金の繰越し）及び第八十一条第四項（欠損金の繰戻しによる還付）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。）の規定は、法人の昭和四十三年四月一日以後に開始する事業年度において生じた欠損金額について適用し、法人の同日前に開始した事業年度において生じた欠損金額については、なお従前の例による。 suppl-3431-22/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-4/par-1 The provisions of Article 57 of the New Act (Carryover of Losses Incurred in Business Years for Which a Blue Return Was Filed), Article 58 (Carryover of Losses Due to Disasters Incurred in Business Years for Which No Blue Return Was Filed) and Article 81, paragraph (4) (Refund by Carryback of Losses) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) apply to a net operating loss incurred in a business year of a corporation beginning on or after April 1, 1968, and with regard to a net operating loss incurred in a business year of a corporation that began before that date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261008T111236-070, translated 2026-10-08 - This site's parser, version 211 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08