Article 180Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible
第百八十条（資産の譲渡代金が回収不能となつた場合等の所得計算の特例）
The grounds specified by Cabinet Order prescribed in Article 64, paragraph (1) (Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible) of the Act are that a person who has received payment of the general retirement allowance prescribed in Article 2-3, paragraph (2) (Payment of Retirement Allowance) of the Act on National Public Officers' Retirement Allowance (Act No. 182 of 1953) has been subject to a disposition under Article 15, paragraph (1) (Return of Retirement Allowance by a Person Who Has Retired) of that Act, and other grounds similar to this.
法第六十四条第一項（資産の譲渡代金が回収不能となつた場合等の所得計算の特例）に規定する政令で定める事由は、国家公務員退職手当法（昭和二十八年法律第百八十二号）第二条の三第二項（退職手当の支払）に規定する一般の退職手当の支払を受けた者が同法第十五条第一項（退職をした者の退職手当の返納）の規定による処分を受けたことその他これに類する事由とする。
Of the amount of revenue or gross revenue prescribed in Article 64, paragraph (1) of the Act that has become uncollectible (including that deemed to have become uncollectible pursuant to the provisions of paragraph (2) of that Article) or that is to be returned (hereinafter in this paragraph referred to as "uncollectible amount, etc."), the amount up to the lower of the following amounts is deemed not to have existed in calculating Income in Each Class prescribed in paragraph (1) of that Article.
the sum of the gross income, amount of retirement income, and amount of timber income for the year prescribed in Article 64, paragraph (1) of the Act that were finalized immediately before the time when the uncollectible amount, etc. arose;
the remainder obtained by deducting, from the amount of Income in Each Class that serves as the basis for calculating the amount set out in the preceding item and that pertains to that uncollectible amount, etc., the amount of that Income in Each Class that would be calculated if there had been no revenue or gross revenue equivalent to that uncollectible amount, etc.
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uncollectible amount, etc.machine translation
「回収不能額等」
In Article 180, paragraph (2), revenue or gross revenue under Article 64, paragraph (1) of the Income Tax Act that has become uncollectible (including what paragraph (2) of that Article treats as such) or that must be paid back; it is treated as never having arisen, up to the lower of the two amounts the paragraph lists.
Short name set inArticle 180, paragraph (2)· applies only in this paragraph