Article 178Calculation, etc. of the Amount of Losses Due to Disaster to Assets Not Ordinarily Necessary in Everyday Life
第百七十八条（生活に通常必要でない資産の災害による損失額の計算等）
The assets specified by Cabinet Order prescribed in Article 62, paragraph (1) (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) of the Act are the following assets.
法第六十二条第一項（生活に通常必要でない資産の災害による損失）に規定する政令で定めるものは、次に掲げる資産とする。
racehorses (excluding those used for a business recognized as such in light of its scale, state of profits, and other circumstances) and other movables that serve as a means of speculative acts;
競走馬（その規模、収益の状況その他の事情に照らし事業と認められるものの用に供されるものを除く。）その他射こう的行為の手段となる動産
a house that is not ordinarily used as a residence by oneself or by relatives who share a livelihood with oneself and that is owned mainly for the purpose of use for hobby, recreation, or relaxation, and other assets owned mainly for the purpose of hobby, recreation, relaxation, or appreciation (excluding the movables set out in the preceding item or the following item);
movables used for everyday life that do not fall under the provisions of Article 25 (Scope of Movables for Everyday Use That Are Exempt from Tax on Capital Gains).
生活の用に供する動産で第二十五条（譲渡所得について非課税とされる生活用動産の範囲）の規定に該当しないもの
Where, pursuant to Article 62, paragraph (1) of the Act, the amount of losses prescribed in that paragraph suffered on assets not ordinarily necessary in everyday life prescribed in that paragraph is deemed to be an amount to be deducted in calculating the amount of capital gains for the year that includes the date on which they arose and for the following year, it is as provided in the following items.
Changes on a date not yet set (Cabinet Order No. 93 of 2026)
First, the amount of those losses is to be an amount to be deducted in calculating the amount of the income set out in Article 33, paragraph (3), item (i) (Capital Gains) of the Act for the year that includes the date on which they arose, and where there is an amount of losses that cannot be fully deducted in calculating the amount of that income, it is to be an amount to be deducted in calculating the amount of the income set out in item (ii) of that paragraph for that year;
まず、当該損失の金額をその生じた日の属する年分の法第三十三条第三項第一号（譲渡所得）に掲げる所得の金額の計算上控除すべき金額とし、当該所得の金額の計算上控除しきれない損失の金額があるときは、これを当該年分の同項第二号に掲げる所得の金額の計算上控除すべき金額とする。
Changes on a date not yet set (Cabinet Order No. 93 of 2026)
where there is still an amount of losses that cannot be fully deducted under the provisions of the preceding item, it is to be an amount to be deducted in calculating the amount of the income set out in Article 33, paragraph (3), item (i) of the Act for the year following the year that includes the date on which they arose, and where there is still an amount of losses that cannot be fully deducted, it is to be an amount to be deducted in calculating the amount of the income set out in item (ii) of that paragraph for that following year.
前号の規定によりなお控除しきれない損失の金額があるときは、これをその生じた日の属する年の翌年分の法第三十三条第三項第一号に掲げる所得の金額の計算上控除すべき金額とし、なお控除しきれない損失の金額があるときは、これを当該翌年分の同項第二号に掲げる所得の金額の計算上控除すべき金額とする。
The value of an asset not ordinarily necessary in everyday life prescribed in Article 62, paragraph (1) of the Act, which serves as the basis for calculating the amount of losses suffered on that asset, is the amount set out in each of the following items for the category of assets set out in that item.
法第六十二条第一項に規定する生活に通常必要でない資産について受けた損失の金額の計算の基礎となるその資産の価額は、次の各号に掲げる資産の区分に応じ当該各号に掲げる金額とする。
Assets prescribed in Article 38, paragraph (1) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act (excluding those set out in the following item): the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of that paragraph (where the asset has been owned continuously since on or before December 31, 1952, the provisions of Article 61, paragraph (2) (Acquisition Cost of Assets Acquired on or Before December 31, 1952) of the Act) were applied;
Assets prescribed in Article 38, paragraph (2) of the Act: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of that paragraph (where the asset has been owned continuously since on or before December 31, 1952, the provisions of Article 61, paragraph (3) of the Act) were applied.
Read this with the articles around it