The deduction of the amount of Net Loss under Article 70, paragraph (1) or (2) (Deduction for Carryover of Net Loss) of the Act is as provided in the following.
if the amount of Net Loss to be deducted arose in two or more years within the three years up to and including the previous year (within the five years up to and including the previous year where Article 70-2, paragraphs (1) through (3) (Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster) of the Act apply; the same applies in the following item), it is deducted in order starting from the amount of Net Loss that arose in the oldest of those years.
控除する純損失の金額が前年以前三年内（法第七十条の二第一項から第三項まで（特定非常災害に係る純損失の繰越控除の特例）の規定の適用がある場合には、前年以前五年内。次号において同じ。）の二以上の年に生じたものである場合には、これらの年のうち最も古い年に生じた純損失の金額から順次控除する。
the deduction of the amount of Net Loss that arose in one year within the three years up to and including the previous year is as provided in the following.
前年以前三年内の一の年において生じた純損失の金額の控除については、次に定めるところによる。
if the amount of Net Loss includes the amount of the portion of loss arising in the calculation of gross income (meaning the amount of loss that still cannot be fully deducted even after the deduction under Article 198, items (i) through (v) (Order of Aggregation of Profits and Losses); the same applies in (c)), it is first deducted from the amount of gross income for that year.
純損失の金額のうちに総所得金額の計算上生じた損失の部分の金額（第百九十八条第一号から第五号まで（損益通算の順序）の規定による控除をしてもなお控除しきれない損失の金額をいう。ハにおいて同じ。）があるときは、これをまずその年分の総所得金額から控除する。
if the amount of Net Loss includes the amount of the portion of loss arising in the calculation of the amount of timber income (meaning the amount of loss that still cannot be fully deducted even after the deduction under Article 198, item (vi); the same applies in (d)), it is first deducted from the amount of timber income for that year.
純損失の金額のうちに山林所得金額の計算上生じた損失の部分の金額（第百九十八条第六号の規定による控除をしてもなお控除しきれない損失の金額をいう。ニにおいて同じ。）があるときは、これをまずその年分の山林所得金額から控除する。
the amount of the portion of loss arising in the calculation of gross income that still cannot be fully deducted even after the deduction under the provisions of (a) is deducted from the amount of timber income for that year (where the deduction under the provisions of (b) is made, the amount after that deduction), and then from the amount of retirement income.
イの規定による控除をしてもなお控除しきれない総所得金額の計算上生じた損失の部分の金額は、その年分の山林所得金額（ロの規定による控除が行われる場合には、当該控除後の金額）から控除し、次に退職所得金額から控除する。
the amount of the portion of loss arising in the calculation of the amount of timber income that still cannot be fully deducted even after the deduction under the provisions of (b) is deducted from the amount of gross income for that year (where the deduction under the provisions of (a) is made, the amount after that deduction), and then from the amount of retirement income (where the deduction under the provisions of (c) is made, the amount after that deduction).
ロの規定による控除をしてもなお控除しきれない山林所得金額の計算上生じた損失の部分の金額は、その年分の総所得金額（イの規定による控除が行われる場合には、当該控除後の金額）から控除し、次に退職所得金額（ハの規定による控除が行われる場合には、当該控除後の金額）から控除する。
if there is an amount of loss arising in the calculation of the amount of Income in Each Class for that year, the deduction under the provisions of Article 70, paragraph (1) or (2) of the Act is made after first making the deduction under the provisions of Article 69 (Aggregation of Profits and Losses) of the Act.
In the case where the provisions of the preceding paragraph apply, if the year in which the amount of other Net Loss of that person (meaning the amount of Net Loss other than the Net Loss in the year of a specified extraordinary Disaster, the Net Loss from Disaster damage to business assets and the specified Net Loss in the year of a specified extraordinary Disaster prescribed in Article 70-2, paragraphs (1) through (3) of the Act (hereinafter in this paragraph and Article 204, paragraph (3) (Deduction for Carryover of Casualty Loss) referred to as "Net Loss subject to the special provisions"); the same applies hereinafter in this paragraph and Article 204, paragraph (3)) arose is the year in which the Net Loss subject to the special provisions of that person arose or the following year, the deduction under the provisions of the preceding paragraph is made by treating that amount of other Net Loss as having arisen in an earlier year than that Net Loss subject to the special provisions.
前項の規定の適用がある場合において、その者の有する他の純損失金額（法第七十条の二第一項から第三項までに規定する特定非常災害発生年純損失金額、被災純損失金額及び特定非常災害発生年特定純損失金額（以下この項及び第二百四条第三項（雑損失の繰越控除）において「特例対象純損失金額」という。）以外の純損失の金額をいう。以下この項及び第二百四条第三項において同じ。）の生じた年がその者の有する特例対象純損失金額の生じた年又はその翌年であるときは、当該他の純損失金額は当該特例対象純損失金額よりも古い年に生じたものとして前項の規定による控除を行う。
Read this with the articles around it
amount of other net lossmachine translation
「他の純損失金額」
A net loss other than those that Article 70-2, paragraphs (1) to (3) of the Income Tax Act lets disaster victims carry forward on special terms (net losses of a year of a specified extraordinary disaster and net losses from a disaster, 特例対象純損失金額).
Defined inArticle 201, paragraph (2)· applies only in this paragraph and in Article 204, paragraph (3)
Net Loss subject to the special provisionsmachine translation
「特例対象純損失金額」
The Net Loss in the year of a specified extraordinary Disaster, the Net Loss from Disaster damage to business assets and the specified Net Loss in the year of a specified extraordinary Disaster, as Article 70-2, paragraphs (1) to (3) of the Income Tax Act define them.
Short name set inArticle 201, paragraph (2)· applies only in this paragraph and in Article 204, paragraph (3)