# 法人税法 / Corporation Tax Act — 第三十五条 (Supplementary Provisions, Article 35) - 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: 第三十五条 (Supplementary Provisions, Article 35)（欠損金の繰戻しによる還付に関する経過措置） — address `suppl-5021-8/art-35` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35 - 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. --- ### 第三十五条（欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures for Refund through Carryback of Losses caption: machine translation, not official suppl-5021-8/art-35 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35 **第一項** 附則第二十条第四項の規定の適用がある場合における新法人税法第八十条第四項の規定の適用については、同項中「又は第五項」とあるのは、「若しくは第五項又は所得税法等の一部を改正する法律（令和二年法律第八号）附則第二十条第四項（欠損金の繰越しに関する経過措置）」とする。 suppl-5021-8/art-35/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-1 With regard to the application of the provisions of Article 80, paragraph (4) of the New Corporation Tax Act in the case where the provisions of Article 20, paragraph (4) of the Supplementary Provisions apply, the phrase "or paragraph (5)" in that paragraph is deemed to be replaced with "or paragraph (5), or Article 20, paragraph (4) (Transitional Measures for Carryover of Losses) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)". machine translation, not official **第二項** 附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の新法人税法第八十条第一項（同条第五項において準用する場合を含む。）に規定する欠損事業年度（第三号において「欠損事業年度」という。）開始の日前二年以内に開始した各事業年度（以下この項において「前二年内事業年度」という。）が連結事業年度である場合における同条の規定の適用については、次の各号に掲げる金額を当該各号に定める金額と、連結確定申告書を青色申告書である確定申告書と、当該前二年内事業年度を新法人税法第六十四条の九第一項の規定による承認の効力が生じた日前に終了した事業年度に該当しない事業年度と、それぞれみなす。 suppl-5021-8/art-35/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2 With regard to the application of the provisions of Article 80 of the New Corporation Tax Act in the case where each business year that began within two years before the first day of the business year showing a loss prescribed in Article 80, paragraph (1) of the New Corporation Tax Act (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) (referred to as the "business year showing a loss" in item (iii)) of a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions (referred to as a "business year within preceding two years" in this paragraph) is a consolidated business year, the amounts listed in the following items are deemed to be the amounts specified in the respective items, a consolidated tax return is deemed to be a Final Return that is a Blue Return, and that business year within preceding two years is deemed to be a business year that does not fall under a business year that ended before the day on which the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act became effective, respectively: machine translation, not official **一** イに掲げる金額に、ロ及びハに掲げる金額の合計額のうちにロに掲げる金額の占める割合を乗じて計算した金額（当該合計額が零である場合には、零）　当該前二年内事業年度の所得に対する新法人税法第八十条第一項に規定する法人税の額 suppl-5021-8/art-35/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2/item-1 the amount calculated by multiplying the amount listed in (a) by the ratio of the amount listed in (b) to the sum of the amounts listed in (b) and (c) (or zero, if that sum is zero): the amount of corporation tax prescribed in Article 80, paragraph (1) of the New Corporation Tax Act on income for that business year within preceding two years; machine translation, not official **イ** 当該前二年内事業年度の連結所得に対する旧法人税法第八十一条の三十一第一項に規定する法人税の額（既に当該前二年内事業年度の連結所得に対する法人税の額につき同条の規定の適用があったときは、その額からその適用により還付された金額を控除した金額） suppl-5021-8/art-35/par-2/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2/item-1/sub-1 the amount of corporation tax prescribed in Article 81-31, paragraph (1) of the Former Corporation Tax Act on consolidated income for that business year within preceding two years (or, if the provisions of that Article have already been applied to the amount of corporation tax on consolidated income for that business year within preceding two years, the amount obtained by deducting from that amount the amount refunded through that application); machine translation, not official **ロ** イに掲げる法人税の額に係る法人税の負担額として当該内国法人に帰せられる金額として旧法人税法第八十一条の十八第一項の規定により計算される金額 suppl-5021-8/art-35/par-2/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2/item-1/sub-2 the amount calculated pursuant to the provisions of Article 81-18, paragraph (1) of the Former Corporation Tax Act as the amount attributed to the domestic corporation as its share of the corporation tax burden pertaining to the amount of corporation tax listed in (a); machine translation, not official **ハ** イに掲げる法人税の額に係る法人税の負担額として当該前二年内事業年度終了の日において当該内国法人との間に連結完全支配関係がある他の連結法人に帰せられる金額として旧法人税法第八十一条の十八第一項の規定により計算される金額の合計額 suppl-5021-8/art-35/par-2/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2/item-1/sub-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2/item-1/sub-3 the sum of the amounts calculated pursuant to the provisions of Article 81-18, paragraph (1) of the Former Corporation Tax Act as the amounts attributed to other consolidated corporations that have a consolidated full controlling interest with the domestic corporation as of the last day of that business year within preceding two years, as their share of the corporation tax burden pertaining to the amount of corporation tax listed in (a). machine translation, not official **二** イに掲げる金額に、ロ及びハに掲げる金額の合計額のうちにロに掲げる金額の占める割合を乗じて計算した金額（当該合計額が零である場合には、零）　当該前二年内事業年度の所得の金額 suppl-5021-8/art-35/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2/item-2 the amount calculated by multiplying the amount listed in (a) by the ratio of the amount listed in (b) to the sum of the amounts listed in (b) and (c) (or zero, if that sum is zero): the amount of income for that business year within preceding two years; machine translation, not official **イ** 当該前二年内事業年度の連結所得の金額（既に当該前二年内事業年度の連結所得に対する法人税の額につき旧法人税法第八十一条の三十一の規定の適用があったときは、当該連結所得の金額に相当する金額からその適用に係る連結欠損金額を控除した金額） suppl-5021-8/art-35/par-2/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2/item-2/sub-1 the amount of consolidated income for that business year within preceding two years (or, if the provisions of Article 81-31 of the Former Corporation Tax Act have already been applied to the amount of corporation tax on consolidated income for that business year within preceding two years, the amount obtained by deducting the consolidated deficit pertaining to that application from the amount equivalent to that amount of consolidated income); machine translation, not official **ロ** 当該内国法人の当該前二年内事業年度の個別所得金額（旧法人税法第八十一条の十八第一項に規定する個別所得金額をいう。ハにおいて同じ。） suppl-5021-8/art-35/par-2/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2/item-2/sub-2 the domestic corporation's individual income amount for the business years within the previous two years (meaning the individual income amount prescribed in Article 81-18, paragraph (1) of the Former Corporation Tax Act; the same applies in (c)); machine translation, not official **ハ** 当該前二年内事業年度終了の日において当該内国法人との間に連結完全支配関係がある他の連結法人の同日に終了する連結事業年度の個別所得金額の合計額 suppl-5021-8/art-35/par-2/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2/item-2/sub-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2/item-2/sub-3 the sum of the individual income amounts for the consolidated business years ending on the last day of that business year within preceding two years of other consolidated corporations that have a consolidated full controlling interest with the domestic corporation as of that day. machine translation, not official **三** 当該欠損事業年度終了の日において当該内国法人との間に通算完全支配関係がある他の通算法人の同日に終了する事業年度開始の日前二年以内に開始した事業年度に係る前号に掲げる金額に準ずる金額　当該事業年度の所得の金額 suppl-5021-8/art-35/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2/item-3 an amount equivalent to the amount listed in the preceding item pertaining to a business year that began within two years before the first day of the business year ending on the last day of that business year showing a loss of another group tax sharing corporation that has a group tax sharing full controlling interest with the domestic corporation as of that day: the amount of income for that business year. machine translation, not official --- ## Cites - suppl-5021-8/art-35/par-1: 附則第二十条第四項 → 法人税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-5021-8/art-20/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-4 - suppl-5021-8/art-35/par-1: 新法人税法第八十条第四項 → 法人税法 第八十条第四項 (Article 80, paragraph (4)), art-80/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-80/par-4 · https://japanlaw.org/l/340AC0000000034/art-80/par-4 - suppl-5021-8/art-35/par-1: 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 - suppl-5021-8/art-35/par-2: 同条 → 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 - suppl-5021-8/art-35/par-2: 新法人税法第八十条第一項 → 法人税法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-80/par-1 · https://japanlaw.org/l/340AC0000000034/art-80/par-1 - suppl-5021-8/art-35/par-2: 第三号 → 法人税法 附則第三十五条第二項第三号 (Supplementary Provisions, Article 35, paragraph (2), item (iii)), suppl-5021-8/art-35/par-2/item-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2/item-3 - suppl-5021-8/art-35/par-2: 新法人税法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1 - suppl-5021-8/art-35/par-2: 同条第五項 → 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 - suppl-5021-8/art-35/par-2: 附則第二十九条第一項 → 法人税法 附則第二十九条第一項 (Supplementary Provisions, Article 29, paragraph (1)), suppl-5021-8/art-29/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-1 - suppl-5021-8/art-35/par-2: この項 → 法人税法 附則第三十五条第二項 (Supplementary Provisions, Article 35, paragraph (2)), suppl-5021-8/art-35/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2 - suppl-5021-8/art-35/par-2/item-1: 新法人税法第八十条第一項 → 法人税法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-80/par-1 · https://japanlaw.org/l/340AC0000000034/art-80/par-1 - suppl-5021-8/art-35/par-2/item-3: 前号 → 法人税法 附則第三十五条第二項第二号 (Supplementary Provisions, Article 35, paragraph (2), item (ii)), suppl-5021-8/art-35/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2/item-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-1/par-1/item-5/sub-2 - 法人税法 附則第十四条第二項（連結納税制度の改正に伴う経過措置の原則） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-14/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-14/par-2 - 法人税法 附則第十六条第二項第五号（連結納税の承認の取消し等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-16/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-5 - 法人税法 附則第二十条第二項（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-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-2 - 法人税法 附則第二十三条第一項（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-23/par-1 - 法人税法 附則第三十五条第二項（欠損金の繰戻しによる還付に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2 - 法人税法 附則第三十五条第二項第三号（欠損金の繰戻しによる還付に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2/item-3 --- ## 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-20261008T111236-140, 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