# 所得税法 / Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-8. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income 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: 第八条 (Supplementary Provisions, Article 8)（昭和六十四年分の純損失の繰戻しによる還付に係る特例） — address `suppl-3631-109/art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-8 - e-Gov law ID: 340AC0000000033 — 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 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. --- ### 第八条（昭和六十四年分の純損失の繰戻しによる還付に係る特例） — Special Provisions on Refunds Based on Carryback of Net Loss for Tax Year 1989 caption: machine translation, not official suppl-3631-109/art-8 · https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-8 **第一項** 昭和六十四年において純損失の金額がある場合における新所得税法第百四十条第一項又は第百四十一条第一項（これらの規定を新所得税法第百六十六条において準用する場合を含む。）の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、昭和六十三年分の所得税の臨時特例に関する法律（昭和六十三年法律第八十五号）第三条又は第四条の規定により読み替えられた旧所得税法第二編第三章第一節又は第百六十五条の規定を適用して計算した所得税の額による。 suppl-3631-109/art-8/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-8/par-1 With regard to the application of the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the New Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) if there is a Net Loss for 1989, the amount of income tax that forms the basis for calculating the refund under those provisions is the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 or Article 165 of the Former Income Tax Act as read with the replacement of terms pursuant to the provisions of Article 3 or Article 4 of the Act on Temporary Special Provisions for Income Tax for Tax Year 1988 (Act No. 85 of 1988). machine translation, not official --- ## Cites - suppl-3631-109/art-8/par-1: 新所得税法第百四十条第一項 → 所得税法 第百四十条第一項 (Article 140, paragraph (1)), art-140/par-1 — https://japanlaw.org/ja/income-tax-act/art-140/par-1 - suppl-3631-109/art-8/par-1: 第百四十一条第一項 → 所得税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/ja/income-tax-act/art-141/par-1 - suppl-3631-109/art-8/par-1: 新所得税法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-1/par-1/item-1/sub-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-076, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-021, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05