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日本法令外国語訳データベースシステム - [法令本文表示] - 法人税法 | 平成二十年法律第二十三号 改正
(欠損金の繰戻しによる還付) 第八十条 内国法人の青色申告書である確定申告書を提出する事業年度において生じた欠損金額がある場合（第四項の規定に該当する場合を除く。）には、その内国法人は、当該申告書の提出と同時に、納税地の所轄税務署長に対し、当該欠損金額に係る事業年度（以下この条において「欠損事業年度」という。）開始の日前一年以内に開始したいずれかの事業年度（当該内国法人の連結事業年度前の各事業年度、連結法人である当該内国法人が連結親法人事業年度（第十五条の二第一項（連結事業年度の意義）に規定する連結親法人事業年度をいう。以下この項において同じ。）において当該内国法人を分割法人とする分割型分割（第五十七条第九項第一号イ及びハ（青色申告書を提出した事業年度の欠損金の繰越し）に掲げるものを除く。）を行つた場合の当該連結親法人事業年度開始の日の属する事業年度（当該内国法人が第四条の三第九項第二号又は第十一項第二号（連結納税の承認の申請）に掲げる法人である場合には、これらの号に規定する事業年度）前の各事業年度及び連結子法人である当該内国法人が第五十七条第九項第二号に規定する最初連結親法人事業年度において当該内国法人を被合併法人とする合併（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が合併法人となるものに限るものとし、第五十七条第九項第二号イに掲げるものを除く。）を行つた場合の当該最初連結親法人事業年度開始の日の属する事業年度前の各事業年度を除く。）の所得に対する法人税の額（附帯税の額を除くものとし、第六十八条から第七十条の二まで（税額控除）の規定により控除された金額がある場合には、当該金額を加算した金額とする。以下この条において同じ。）に、当該いずれかの事業年度（以下この条において「還付所得事業年度」という。）の所得の金額のうちに占める欠損事業年度の欠損金額（この条の規定により他の還付所得事業年度の所得に対する法人税の額につき還付を受ける金額の計算の基礎とするものを除く。第四項において同じ。）に相当する金額の割合を乗じて計算した金額に相当する法人税の還付を請求することができる。Refund by Carryback of Loss Article 80 In the case where a domestic corporation has any net operating loss arising in a business year for which it is to file a final return with a blue return (excluding the case falling under the provisions of paragraph (4)), the domestic corporation may, upon filing the return, simultaneously file, with the competent district director with jurisdiction over the place for tax payment, a claim for a refund of corporation tax equivalent to the amount obtained by multiplying the amount of corporation tax on income for any of the business years starting within one year prior to the first day of the business year pertaining to the loss (hereinafter referred to as the "business year showing a loss" in this Article) (any of such business years excludes each business year prior to the domestic corporation's consolidated business year; in the case where the domestic corporation, which is a consolidated corporation, has effected a company split by split-off (excluding a company split by split-off as listed in Article 57, paragraph (9), item (i), (a) and (c) (Carryover of Losses in a Business Year When a Blue Return Has Been Filed)), with itself as a splitting corporation, in the consolidated parent corporation's business year (meaning the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) (Meaning of Consolidated Business Year); hereinafter the same applies in this paragraph), each business year prior to the business year containing the first day of the consolidated parent corporation's business year (in the case where the domestic corporation is a corporation listed in Article 4-3, paragraph (9), item (ii) or paragraph (11), item (ii) (Application for Approval for Consolidated Taxation), each business year prior to the business year prescribed in these items); and in the case where the domestic corporation, which is a consolidated subsidiary corporation, has effected a merger, with itself as an acquired corporation, in the consolidated parent corporation's first business year prescribed in Article 57, paragraph (9), item (ii) (such merger is limited to a merger, wherein another consolidated corporation, which has a consolidated full controlling interest in the domestic corporation, is an acquiring corporation, and exclude a merger listed in Article 57, paragraph (9), item (ii), (a)), each business year prior to the business year containing the first day of the consolidated parent corporation's first business year) (such corporation tax excludes the amount of penalty tax, and in the case where there is any amount credited under Articles 68 to 70-2 (Tax Credit), the amount is added; hereinafter the same applies in this Article) by the rate accounted for by the amount equivalent to the net operating loss for the business year showing a loss out of the amount of income for the any of the business years (hereinafter referred to as a "business year with refunds" in this Article) (such net operating loss excludes the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for another business year with refunds, pursuant to the provisions of this Article; the same applies in paragraph (4)).前項の場合において、既に当該還付所得事業年度の所得に対する法人税の額につきこの条の規定の適用があつたときは、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をもつて当該法人税の額とみなし、かつ、当該還付所得事業年度の所得の金額に相当する金額からその適用に係る欠損金額を控除した金額をもつて当該還付所得事業年度の所得の金額とみなして、同項の規定を適用する。In the case referred to in the preceding paragraph, when the provisions of this Article have already been applied to the amount of corporation tax on income for the relevant business year with refunds, the amount that remains after crediting the amount already refunded pursuant to these provisions against the amount is deemed to be the amount of corporation tax, and the amount that remains after deducting the net operating loss pertaining to the application of these provisions from the amount equivalent to the income for the business year with refunds to be the amount of income for the business year with refunds, and thereby applying the provisions of the paragraph.第一項の規定は、同項の内国法人が還付所得事業年度から欠損事業年度の前事業年度までの各事業年度について連続して青色申告書である確定申告書を提出している場合であつて、欠損事業年度の青色申告書である確定申告書をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限後に提出した場合を含む。）に限り、適用する。The provisions of paragraph (1) apply only in the case where a domestic corporation set forth in the paragraph has filed a final return in a blue return on a continuous basis for each business year from the business year with refunds to the business year preceding the business year showing a loss, and where it has filed a final return in a blue return for the business year showing a loss by the due date (where the district director of the tax office has found any unavoidable circumstances, including in the case where the domestic corporation has filed the return after the due date).第一項及び第二項の規定は、内国法人につき解散（適格合併による解散及び第五十七条第二項に規定する合併類似適格分割型分割後の解散を除く。）、事業の全部の譲渡、会社更生法又は金融機関等の更生手続の特例等に関する法律の規定による更生手続の開始その他これらに準ずる事実で政令で定めるものが生じた場合（当該事実が当該内国法人の連結事業年度において生じた場合を除く。）において、当該事実が生じた日前一年以内に終了したいずれかの事業年度又は同日の属する事業年度において生じた欠損金額（同条の規定により各事業年度の所得の金額の計算上損金の額に算入されたものを除く。）があるときについて準用する。この場合において、第一項中「当該申告書の提出と同時に」とあるのは「当該事実が生じた日以後一年以内に」と、「請求することができる。」とあるのは「請求することができる。ただし、還付所得事業年度から欠損事業年度までの各事業年度について連続して青色申告書である確定申告書を提出している場合に限る。」と読み替えるものとする。The provisions of paragraph (1) and paragraph (2) apply mutatis mutandis to the case where a domestic corporation has been dissolved (excluding dissolution as a result of a qualified merger and dissolution after a quasi-merger qualified company split by split-off as prescribed in Article 57, paragraph (2)), the whole of its business has been transferred, an order on the commencement of reorganization proceedings has been rendered for it under the Corporate Reorganization Act or the Act on Special Measures of Reorganization Procedure of Financial Institutions, or any other equivalent event as specified by Cabinet Order has occurred (excluding the case where such event has occurred in the domestic corporation's consolidated business year), and when there is any net operating loss arising in any of the business years that ended within one year prior to the day on which the event occurred or in the business year containing the date (excluding the net operating loss that was included in deductible expenses in the calculation of the amount of income for each business year pursuant to the provisions of the Article).In this case, in paragraph (1), the term "upon filing the return, simultaneously" is deemed to be replaced with "within one year after the day on which the event occurred," and the term "in paragraph (4)) " is deemed to be replaced with "in paragraph (4)); provided, however, that this is limited to the case where the domestic corporation has filed a final return in a blue return on a continuous basis for each business year from the business year with refunds to the business year showing a loss."第一項（前項において準用する場合を含む。）の規定による還付の請求をしようとする内国法人は、その還付を受けようとする法人税の額、その計算の基礎その他財務省令で定める事項を記載した還付請求書を納税地の所轄税務署長に提出しなければならない。A domestic corporation that intends to file a claim for a refund of corporation tax pursuant to the provisions of paragraph (1) (including the case where it is applied mutatis mutandis pursuant to the preceding paragraph), it must submit a refund claim form stating the amount of corporation tax for which it wishes to receive a refund, the basis of the calculation thereof, and other matters as specified by an Ordinance of the Ministry of Finance.税務署長は、前項の還付請求書の提出があつた場合には、その請求の基礎となつた欠損金額その他必要な事項について調査し、その調査したところにより、その請求をした内国法人に対し、その請求に係る金額を限度として法人税を還付し、又は請求の理由がない旨を書面により通知する。When a refund claim form set forth in the preceding paragraph has been submitted, the district director of the tax office examines the net operating loss which caused the claim and other necessary matters and refunds corporation tax to the domestic corporation that has filed the application, to the extent of the amount pertaining to the claim, or notify it in writing that there are no grounds for filing a claim, based on the examination.前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項（第四項において準用する場合を含む。）の規定による還付の請求がされた日（第一項の規定による還付の請求がされた日が同項に規定する確定申告書の提出期限前である場合には、その提出期限）の翌日以後三月を経過した日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。In the case of calculating the amount of interest on a refund with regard to a refund pursuant to the provisions of the preceding paragraph, the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is used as the basis of the calculation, is to be the period from the day on which three months have elapsed from the day following the day on which a claim for a refund under paragraph (1) (including the case where it is applied mutatis mutandis pursuant to paragraph (4)) was filed (in the case where the day on which the claim for a refund was filed is prior to the due date for filing a tax return as prescribed in the paragraph, from the due date), up to the day on which the payment of the relevant refund is decided or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the date of appropriation, up to the day on which it becomes possible). |
