# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百七十一条 (Article 271)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第二百七十一条 (Article 271)（純損失の繰戻しをする場合の計算） — address `art-271`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
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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.

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### 第二百七十一条（純損失の繰戻しをする場合の計算） — Calculation Where There Is a Carryback of Net Loss
<sup>caption: machine translation, not official</sup>
<sup>art-271 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271</sup>

      **第一項**  法第百四十条第一項第二号（純損失の繰戻しによる還付の請求）又は第百四十一条第一項第二号（相続人等の純損失の繰戻しによる還付の請求）に掲げる金額を計算する場合において、純損失の金額の全部又は一部を前年分の課税総所得金額、課税退職所得金額及び課税山林所得金額から控除するときは、次に定めるところによる。
      <sup>art-271/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1</sup>
      Where calculating the amount listed in Article 140, paragraph (1), item (ii) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (1), item (ii) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the Act, if all or part of the amount of a Net Loss is to be deducted from the taxable gross income, taxable retirement income, and taxable timber income for the year preceding the relevant year, the following apply.
      <sup>machine translation, not official</sup>

        **一**  控除しようとする純損失の金額のうちに第二百一条第一項第二号イ（純損失の繰越控除）に規定する総所得金額の計算上生じた損失の部分の金額がある場合には、これをまず前年分の課税総所得金額から控除する。
        <sup>art-271/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-1</sup>
        if, within the amount of the Net Loss to be deducted, there is an amount of the portion of loss arising in the calculation of the gross income prescribed in Article 201, paragraph (1), item (ii), (a) (Deduction for Carryover of Net Loss), that amount is first to be deducted from the taxable gross income for the year preceding the relevant year;
        <sup>machine translation, not official</sup>

        **二**  控除しようとする純損失の金額のうちに第二百一条第一項第二号ロに規定する山林所得金額の計算上生じた損失の部分の金額がある場合には、これをまず前年分の課税山林所得金額から控除する。
        <sup>art-271/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-2</sup>
        if, within the amount of the Net Loss to be deducted, there is an amount of the portion of loss arising in the calculation of the amount of timber income prescribed in Article 201, paragraph (1), item (ii), (b), that amount is first to be deducted from the taxable timber income for the year preceding the relevant year;
        <sup>machine translation, not official</sup>

        **三**  第一号の規定による控除をしてもなお控除しきれない総所得金額の計算上生じた損失の部分の金額は、前年分の課税山林所得金額（前号の規定による控除が行われる場合には、当該控除後の金額）から控除し、次に課税退職所得金額から控除する。
        <sup>art-271/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-3</sup>
        the amount of the portion of loss arising in the calculation of gross income that cannot be fully deducted even after the deduction under item (i) is to be deducted from the taxable timber income for the year preceding the relevant year (where the deduction under the preceding item is made, the amount after that deduction), and then from the taxable retirement income;
        <sup>machine translation, not official</sup>

        **四**  第二号の規定による控除をしてもなお控除しきれない山林所得金額の計算上生じた損失の部分の金額は、前年分の課税総所得金額（第一号の規定による控除が行われる場合には、当該控除後の金額）から控除し、次に課税退職所得金額（前号の規定による控除が行われる場合には、当該控除後の金額）から控除する。
        <sup>art-271/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-4</sup>
        the amount of the portion of loss arising in the calculation of the amount of timber income that cannot be fully deducted even after the deduction under item (ii) is to be deducted from the taxable gross income for the year preceding the relevant year (where the deduction under item (i) is made, the amount after that deduction), and then from the taxable retirement income (where the deduction under the preceding item is made, the amount after that deduction);
        <sup>machine translation, not official</sup>

        **五**  第一号又は第三号の場合において、総所得金額の計算上生じた損失の部分の金額のうちに、第百九十九条（変動所得の損失等の損益通算）に規定する変動所得の損失の金額とその他の損失の金額とがあるときは、まずその他の損失の金額を控除し、次に変動所得の損失の金額を控除する。
        <sup>art-271/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-5</sup>
        in the case of item (i) or (iii), if the amount of the portion of loss arising in the calculation of gross income includes both the amount of loss from Fluctuating Income prescribed in Article 199 (Aggregation of Profits and Losses for Loss from Fluctuating Income, etc.) and the amount of other losses, the amount of other losses is deducted first, and then the amount of loss from Fluctuating Income is deducted;
        <sup>machine translation, not official</sup>

        **六**  第一号又は第四号の場合において、前年に法第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用があつたときは、同年分の課税総所得金額から控除しようとする純損失の金額のうち、第百九十九条に規定する変動所得の損失の金額は、まず同年分の法第九十条第三項に規定する平均課税対象金額から控除するものとし、当該変動所得以外の各種所得の金額の計算上生じた損失の部分の金額は、まず同年分の課税総所得金額のうち当該平均課税対象金額以外の部分の金額から控除するものとする。
        <sup>art-271/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-6</sup>
        in the case of item (i) or (iv), if Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Act applied in the year preceding the relevant year, then, of the amount of the Net Loss to be deducted from the taxable gross income for that year, the amount of loss from Fluctuating Income prescribed in Article 199 is first to be deducted from the amount subject to averaging taxation prescribed in Article 90, paragraph (3) of the Act for that year, and the amount of the portion of loss arising in the calculation of the amount of Income in Each Class other than that Fluctuating Income is first to be deducted from the portion of the taxable gross income for that year other than that amount subject to averaging taxation.
        <sup>machine translation, not official</sup>

      **第二項**  前項の規定の適用がある場合において、その年において生じた純損失の金額のうちに、法第七十条の二第四項第一号（特定非常災害に係る純損失の繰越控除の特例）に規定する被災純損失金額と当該被災純損失金額以外の純損失の金額（同条第一項に規定する特定非常災害発生年純損失金額に該当するものを除く。）とがある場合における法第百四十二条第二項（純損失の繰戻しによる還付の手続等）の規定により還付を受けるべき金額の計算の基礎となる純損失の金額は、当該被災純損失金額以外の純損失の金額から順次成るものとして前項の規定による控除を行う。
      <sup>art-271/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-2</sup>
      Where the preceding paragraph applies, if the Net Loss arising in that year includes both the Net Loss from Disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) (Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster) of the Act and the amount of Net Loss other than that Net Loss from Disaster damage to business assets (excluding that falling under the Net Loss in the year of a specified extraordinary Disaster prescribed in paragraph (1) of that Article), the deduction under the preceding paragraph is made on the basis that the amount of Net Loss forming the basis for calculating the amount to be refunded under Article 142, paragraph (2) (Procedures for Issuing Refunds Based on Carryback of Net Loss) of the Act consists of amounts of Net Loss taken in sequence, starting from the amount of Net Loss other than that Net Loss from Disaster damage to business assets.
      <sup>machine translation, not official</sup>

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## Cites
- art-271/par-1: 法第百四十条第一項第二号 → 所得税法 第百四十条第一項第二号 (Article 140, paragraph (1), item (ii)), art-140/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-140/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-271/par-1: 第百四十一条第一項第二号 → 所得税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-141/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-271/par-1/item-1: 第二百一条第一項第二号 → 所得税法施行令 第二百一条第一項第二号 (Article 201, paragraph (1), item (ii)), art-201/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-201/par-1/item-2
- art-271/par-1/item-2: 第二百一条第一項第二号 → 所得税法施行令 第二百一条第一項第二号 (Article 201, paragraph (1), item (ii)), art-201/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-201/par-1/item-2
- art-271/par-1/item-3: 第一号 → 所得税法施行令 第二百七十一条第一項第一号 (Article 271, paragraph (1), item (i)), art-271/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-1
- art-271/par-1/item-3: 前号 → 所得税法施行令 第二百七十一条第一項第二号 (Article 271, paragraph (1), item (ii)), art-271/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-2
- art-271/par-1/item-4: 第二号 → 所得税法施行令 第二百七十一条第一項第二号 (Article 271, paragraph (1), item (ii)), art-271/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-2
- art-271/par-1/item-4: 第一号 → 所得税法施行令 第二百七十一条第一項第一号 (Article 271, paragraph (1), item (i)), art-271/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-1
- art-271/par-1/item-4: 前号 → 所得税法施行令 第二百七十一条第一項第三号 (Article 271, paragraph (1), item (iii)), art-271/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-3
- art-271/par-1/item-5: 第一号 → 所得税法施行令 第二百七十一条第一項第一号 (Article 271, paragraph (1), item (i)), art-271/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-1
- art-271/par-1/item-5: 第三号 → 所得税法施行令 第二百七十一条第一項第三号 (Article 271, paragraph (1), item (iii)), art-271/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-3
- art-271/par-1/item-5: 第百九十九条 → 所得税法施行令 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-199
- art-271/par-1/item-6: 第一号 → 所得税法施行令 第二百七十一条第一項第一号 (Article 271, paragraph (1), item (i)), art-271/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-1
- art-271/par-1/item-6: 第四号 → 所得税法施行令 第二百七十一条第一項第四号 (Article 271, paragraph (1), item (iv)), art-271/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-4
- art-271/par-1/item-6: 法第九十条第一項 → 所得税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1 (e-Gov law ID 340AC0000000033)
- art-271/par-1/item-6: 第百九十九条 → 所得税法施行令 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-199
- art-271/par-1/item-6: 法第九十条第三項 → 所得税法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/ja/income-tax-act/art-90/par-3 (e-Gov law ID 340AC0000000033)
- art-271/par-2: 前項 → 所得税法施行令 第二百七十一条第一項 (Article 271, paragraph (1)), art-271/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1
- art-271/par-2: 法第七十条の二第四項第一号 → 所得税法 第七十条の二第四項第一号 (Article 70-2, paragraph (4), item (i)), art-70-2/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-271/par-2: 同条第一項 → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-1 (e-Gov law ID 340AC0000000033)
- art-271/par-2: 法第百四十二条第二項 → 所得税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/ja/income-tax-act/art-142/par-2 (e-Gov law ID 340AC0000000033)

## Cited by

8 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第二百七十一条第一項第三号（純損失の繰戻しをする場合の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-3
- 所得税法施行令 第二百七十一条第一項第四号（純損失の繰戻しをする場合の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-4
- 所得税法施行令 第二百七十一条第一項第五号（純損失の繰戻しをする場合の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-5
- 所得税法施行令 第二百七十一条第一項第六号（純損失の繰戻しをする場合の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-1/item-6
- 所得税法施行令 第二百七十一条第二項（純損失の繰戻しをする場合の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271/par-2
- 所得税法施行令 第二百七十二条第二項（事業の廃止等に準ずる事実等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-272/par-2
- 所得税法施行令 附則第十六条第一項（平成十九年分の純損失の繰戻しによる還付に係る特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-16/par-1
- 所得税法施行令 附則第五条第一項（平成二十七年分の純損失の繰戻しによる還付に係る特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-5/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-071, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-071, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06