# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6)

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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: 第六条 (Supplementary Provisions, Article 6)（資産所得の合算課税の場合の純損失の繰戻しによる還付の請求に関する経過規定） — address `suppl-3422-105/art-6`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3422-105/art-6
- 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.
- 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
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They are never merged and never substituted for one another.

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### 第六条（資産所得の合算課税の場合の純損失の繰戻しによる還付の請求に関する経過規定） — Transitional Provisions Concerning Claims for a Refund by Carryback of Net Loss in the Case of Aggregate Taxation of Asset Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-3422-105/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3422-105/art-6</sup>

**第一項**  昭和四十二年において純損失の金額がある場合における新令第二百五十三条（純損失の繰戻しによる還付の請求）の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
新令第二百五十三条第一項第一号	法第九十八条	所得税法の一部を改正する法律（昭和四十二年法律第二十号）による改正前の所得税法（以下「旧法」という。）第九十八条
第二百三十一条	所得税法施行令の一部を改正する政令（昭和四十二年政令第百五号）による改正前の所得税法施行令（以下「旧令」という。）第二百三十一条
法及びこの政令	旧法及び旧令
新令第二百五十三条第一項第二号	法第九十八条、第二百三十一条その他法及びこの政令	旧法第九十八条、旧令第二百三十一条その他旧法及び旧令
新令第二百五十三条第一項第四号	法第九十八条	旧法第九十八条
新令第二百五十三条第一項第五号	法第九十八条第二項第一号	旧法第九十八条第一項第一号又は第二項第一号
前号の規定	、それぞれ前号の規定
<sup>suppl-3422-105/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3422-105/art-6/par-1</sup>
In applying the provisions of Article 253 (Claim for a Refund by Carryback of Net Loss) of the New Order in the case where there is a Net Loss in 1967, the words listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are to be read as the words listed in the right-hand column of the table, respectively.
Article 253, paragraph (1), item (i) of the New Order	Article 98 of the Act	Article 98 of the Income Tax Act prior to amendment by the Act Partially Amending the Income Tax Act (Act No. 20 of 1967) (hereinafter referred to as the "Former Act")
Article 231	Article 231 of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 105 of 1967) (hereinafter referred to as the "Former Order")
the Act and this Cabinet Order	the Former Act and the Former Order
Article 253, paragraph (1), item (ii) of the New Order	Article 98 of the Act, Article 231 and others in the Act and this Cabinet Order	Article 98 of the Former Act, Article 231 of the Former Order and others in the Former Act and the Former Order
Article 253, paragraph (1), item (iv) of the New Order	Article 98 of the Act	Article 98 of the Former Act
Article 253, paragraph (1), item (v) of the New Order	Article 98, paragraph (2), item (i) of the Act	Article 98, paragraph (1), item (i) or paragraph (2), item (i) of the Former Act
the provisions of the preceding item	, respectively, the provisions of the preceding item
<sup>machine translation, not official</sup>

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## Cites
- suppl-3422-105/art-6/par-1: 第二百三十一条 → 所得税法 第二百三十一条 (Article 231), art-231 — https://japanlaw.org/ja/income-tax-act/art-231 (e-Gov law ID 340AC0000000033)

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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-20261106T173921-095, 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