Where calculating the amount listed in Article 140, paragraph (1), item (ii) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (1), item (ii) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the Act, if all or part of the amount of a Net Loss is to be deducted from the taxable gross income, taxable retirement income, and taxable timber income for the year preceding the relevant year, the following apply.
法第百四十条第一項第二号（純損失の繰戻しによる還付の請求）又は第百四十一条第一項第二号（相続人等の純損失の繰戻しによる還付の請求）に掲げる金額を計算する場合において、純損失の金額の全部又は一部を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控除するときは、次に定めるところによる。
if, within the amount of the Net Loss to be deducted, there is an amount of the portion of loss arising in the calculation of the gross income prescribed in Article 201, paragraph (1), item (ii), (a) (Deduction for Carryover of Net Loss), that amount is first to be deducted from the taxable gross income for the year preceding the relevant year;
控除しようとする純損失の金額のうちに第二百一条第一項第二号イ（純損失の繰越控除）に規定する総所得金額の計算上生じた損失の部分の金額がある場合には、これをまず前年分の課税総所得金額から控除する。
if, within the amount of the Net Loss to be deducted, there is an amount of the portion of loss arising in the calculation of the amount of timber income prescribed in Article 201, paragraph (1), item (ii), (b), that amount is first to be deducted from the taxable timber income for the year preceding the relevant year;
控除しようとする純損失の金額のうちに第二百一条第一項第二号ロに規定する山林所得金額の計算上生じた損失の部分の金額がある場合には、これをまず前年分の課税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 cannot be fully deducted even after the deduction under item (i) is to be deducted from the taxable timber income for the year preceding the relevant year (where the deduction under the preceding item is made, the amount after that deduction), and then from the taxable retirement income;
the amount of the portion of loss arising in the calculation of the amount of timber income that cannot be fully deducted even after the deduction under item (ii) is to be deducted from the taxable gross income for the year preceding the relevant year (where the deduction under item (i) is made, the amount after that deduction), and then from the taxable retirement income (where the deduction under the preceding item is made, the amount after that deduction);
in the case of item (i) or (iii), if the amount of the portion of loss arising in the calculation of gross income includes both the amount of loss from Fluctuating Income prescribed in Article 199 (Aggregation of Profits and Losses for Loss from Fluctuating Income, etc.) and the amount of other losses, the amount of other losses is deducted first, and then the amount of loss from Fluctuating Income is deducted;
in the case of item (i) or (iv), if Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Act applied in the year preceding the relevant year, then, of the amount of the Net Loss to be deducted from the taxable gross income for that year, the amount of loss from Fluctuating Income prescribed in Article 199 is first to be deducted from the amount subject to averaging taxation prescribed in Article 90, paragraph (3) of the Act for that year, and the amount of the portion of loss arising in the calculation of the amount of Income in Each Class other than that Fluctuating Income is first to be deducted from the portion of the taxable gross income for that year other than that amount subject to averaging taxation.
Where the preceding paragraph applies, if the Net Loss arising in that year includes both the Net Loss from Disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) (Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster) of the Act and the amount of Net Loss other than that Net Loss from Disaster damage to business assets (excluding that falling under the Net Loss in the year of a specified extraordinary Disaster prescribed in paragraph (1) of that Article), the deduction under the preceding paragraph is made on the basis that the amount of Net Loss forming the basis for calculating the amount to be refunded under Article 142, paragraph (2) (Procedures for Issuing Refunds Based on Carryback of Net Loss) of the Act consists of amounts of Net Loss taken in sequence, starting from the amount of Net Loss other than that Net Loss from Disaster damage to business assets.
前項の規定の適用がある場合において、その年において生じた純損失の金額のうちに、法第七十条の二第四項第一号（特定非常災害に係る純損失の繰越控除の特例）に規定する被災純損失金額と当該被災純損失金額以外の純損失の金額（同条第一項に規定する特定非常災害発生年純損失金額に該当するものを除く。）とがある場合における法第百四十二条第二項（純損失の繰戻しによる還付の手続等）の規定により還付を受けるべき金額の計算の基礎となる純損失の金額は、当該被災純損失金額以外の純損失の金額から順次成る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
heirmachine translation
「相続人」
An heir, including, wherever this Cabinet Order uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
Defined inArticle 1, paragraph (3)· applies throughout the law
amount of loss from Fluctuating Incomemachine translation
「変動所得の損失の金額」
In Article 199, the part of a loss in calculating real property income, business income or timber income that arose in calculating Fluctuating Income (変動所得) under Article 70, paragraph (2), item (i) of the Income Tax Act; where it is mixed with other kinds of loss, it is deducted last.
Short name set inArticle 199, paragraph (1)· applies only in this article