法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(純損失の繰戻しによる還付の請求)
第百四十条  青色申告書を提出する居住者は、その年において生じた純損失の金額がある場合には、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、第一号に掲げる金額から第二号に掲げる金額を控除した金額に相当する所得税の還付を請求することができる。

Claim to Be Issued a Refund Based on Carryback of Net Loss
Article 140  If a Resident filing a Blue Return incurs a Net Loss in the year, the Resident may file a claim with the competent district tax office director for the locality in which the Resident pays taxes, seeking to be issued an income tax refund in an amount equivalent to what is arrived at when the amount set forth in item (ii) is deducted from the amount set forth in item (i), at the time of filing the return:一  その年の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につき第三章第一節（税率）の規定を適用して計算した所得税の額(i)  the amount of income taxes calculated when Chapter III, Section 1 (Tax Rates) is applied for the previous year's taxable gross income, taxable retirement income, and taxable timber income;二  その年の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当該純損失の金額の全部又は一部を控除した金額につき第三章第一節の規定に準じて計算した所得税の額(ii)  the amount of income taxes calculated when Chapter III, Section 1 is applied to the amount arrived at when all or part of the Net Loss is deducted from the previous year's taxable gross income, taxable retirement income, and taxable timber income.

前項の場合において、同項に規定する控除した金額に相当する所得税の額がその年の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に係る所得税の額（附帯税の額を除く。）をこえるときは、同項の還付の請求をすることができる金額は、当該所得税の額に相当する金額を限度とする。

In a case as referred to in the preceding paragraph, if the amount of income taxes equivalent to what is arrived at when the deduction prescribed in that paragraph is made exceeds the amount of income taxes (less any Punitive Tax) on the previous year's taxable gross income, taxable retirement income, and taxable timber income, the limit of the amount for which the Resident may file a claim to be issued a refund as referred to in that paragraph is the latter amount of income taxes.一  その年の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につき第三章第一節（税率）の規定を適用して計算した所得税の額(i)  the amount of income taxes calculated when Chapter III, Section 1 (Tax Rates) is applied for the previous year's taxable gross income, taxable retirement income, and taxable timber income;二  その年の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当該純損失の金額の全部又は一部を控除した金額につき第三章第一節の規定に準じて計算した所得税の額(ii)  the amount of income taxes calculated when Chapter III, Section 1 is applied to the amount arrived at when all or part of the Net Loss is deducted from the previous year's taxable gross income, taxable retirement income, and taxable timber income.

第一項第二号に掲げる金額を計算する場合において、同号の課税総所得金額、課税退職所得金額又は課税山林所得金額のうちいずれから先に純損失の金額を控除するか、及び前年において第九十条（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場合において同条第三項に規定する平均課税対象金額と課税総所得金額から当該平均課税対象金額を控除した金額とのうちいずれから先に純損失の金額を控除するかについては、政令で定める。

Cabinet Order makes provisions for when the amount set forth in paragraph (1), item (ii) is calculated, specifying which, among the taxable gross income, taxable retirement income, and taxable timber income referred to in the item, is the first amount from which the Net Loss is deducted; and specifying which, out of either the average taxable amount prescribed in Article 90, paragraph (3) or the amount arrived at when the average taxable amount is deducted from taxable gross income, is the first amount from which the Net Loss is deducted in the event that Article 90 (Averaging Taxation on Fluctuating Income and Ad Hoc Income) was applied in the previous year.一  その年の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につき第三章第一節（税率）の規定を適用して計算した所得税の額(i)  the amount of income taxes calculated when Chapter III, Section 1 (Tax Rates) is applied for the previous year's taxable gross income, taxable retirement income, and taxable timber income;二  その年の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当該純損失の金額の全部又は一部を控除した金額につき第三章第一節の規定に準じて計算した所得税の額(ii)  the amount of income taxes calculated when Chapter III, Section 1 is applied to the amount arrived at when all or part of the Net Loss is deducted from the previous year's taxable gross income, taxable retirement income, and taxable timber income.

第一項の規定は、同項の居住者がその年の前年分の所得税につき青色申告書を提出している場合であつて、その年分の青色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 if the Resident referred to in that paragraph filed a Blue Return for income taxes in the previous year and files a Blue Return for the relevant year by the deadline for filing it (or after the deadline for filing the return, if the district tax office director finds there to be compelling circumstances for allowing this).一  その年の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につき第三章第一節（税率）の規定を適用して計算した所得税の額(i)  the amount of income taxes calculated when Chapter III, Section 1 (Tax Rates) is applied for the previous year's taxable gross income, taxable retirement income, and taxable timber income;二  その年の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当該純損失の金額の全部又は一部を控除した金額につき第三章第一節の規定に準じて計算した所得税の額(ii)  the amount of income taxes calculated when Chapter III, Section 1 is applied to the amount arrived at when all or part of the Net Loss is deducted from the previous year's taxable gross income, taxable retirement income, and taxable timber income.

居住者につき事業の全部の譲渡又は廃止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において、当該事実が生じた日の属する年の前年において生じた純損失の金額（第七十条第一項（純損失の繰越控除）の規定により同日の属する年において控除されたもの及び第百四十二条第二項（純損失の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）があるときは、その者は、同日の属する年の前年分及び前前年分の所得税につき青色申告書を提出している場合に限り、同日の属する年分の所得税に係る確定申告期限までに、納税地の所轄税務署長に対し、当該純損失の金額につき第一項から第三項までの規定に準じて政令で定めるところにより計算した金額に相当する所得税の還付を請求することができる。

If a Resident undergoes a full business transfer or closure or is affected by any other facts equivalent to this which are specified by Cabinet Order after having incurred a Net Loss in the year before that in which the day of occurrence of the relevant facts falls (this Net Loss excludes any amount deducted in the year in which that day falls pursuant to the provisions of Article 70, paragraph (1) (Deduction for Carryover of Net Loss), and excludes any amount used as the basis for calculating the amount to be refunded pursuant to Article 142, paragraph (2) (Issuance of Refunds Based on Carryback of Net Loss)), the Resident may file a claim with the competent district tax office director for the locality in which the Resident pays taxes, seeking to be issued an income tax refund in an amount equivalent to what is calculated for the Net Loss pursuant to Cabinet Order and in accordance with the provisions of paragraphs (1) through (3), by the income tax Filing Deadline for the year in which that day falls, but only if the person has filed a Blue Return for income taxes for the year before that in which that day falls and for the year before that.一  その年の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につき第三章第一節（税率）の規定を適用して計算した所得税の額(i)  the amount of income taxes calculated when Chapter III, Section 1 (Tax Rates) is applied for the previous year's taxable gross income, taxable retirement income, and taxable timber income;二  その年の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当該純損失の金額の全部又は一部を控除した金額につき第三章第一節の規定に準じて計算した所得税の額(ii)  the amount of income taxes calculated when Chapter III, Section 1 is applied to the amount arrived at when all or part of the Net Loss is deducted from the previous year's taxable gross income, taxable retirement income, and taxable timber income.