Article 94Insurance Proceeds or Similar Benefits Treated as Revenue from Business Income
第九十四条（事業所得の収入金額とされる保険金等）
The following amounts received by a Resident who carries on operations that give rise to real property income, business income, timber income, or miscellaneous income, which are in the nature of a substitute for the revenue pertaining to such income that would arise from the performance of those operations, are to be treated as revenue pertaining to such income.
不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう居住者が受ける次に掲げるもので、その業務の遂行により生ずべきこれらの所得に係る収入金額に代わる性質を有するものは、これらの所得に係る収入金額とする。
Insurance proceeds, monetary damages, condolence payments, or other similar payments acquired by reason of having sustained a loss in respect of inventory assets pertaining to those operations (including assets set out in the items of Article 81 (Assets Equivalent to Inventory Assets That Are Not a Source of Capital Gains)), timberland, industrial property rights or other rights relating to technology, production methods using special technology or things equivalent thereto, or copyrights (including publication rights, neighboring rights, and other things equivalent thereto) (for those acquired by reason of having sustained a loss in timberland that falls under Article 51, paragraph (3) (Inclusion of Timber Losses in Necessary Expenses) of the Act, limited to the portion equivalent to the amount by which it exceeds the amount of losses, where it does exceed it);
Compensation or other similar payments acquired as compensation for the profits of those operations by reason of suspension, conversion, or discontinuance of all or part of those operations, or for other reasons.
当該業務の全部又は一部の休止、転換又は廃止その他の事由により当該業務の収益の補償として取得する補償金その他これに類するもの
Consideration for an act prescribed in Article 79, paragraph (1) (Acts Deemed Transfers of Assets) that falls under the provisions of that paragraph, which is not included in revenue from capital gains pursuant to Article 33, paragraph (2), item (i) (Capital Gains) of the Act, is to be treated as revenue pertaining to business income or miscellaneous income, and the amount calculated for that consideration in accordance with the provisions of Articles 174 through 177 (Acquisition Cost, etc. in Capital Gains Where a Land Leasehold Right Is Established) is to be included in necessary expenses pertaining to that business income or miscellaneous income.
第七十九条第一項（資産の譲渡とみなされる行為）の規定に該当する同項の行為に係る対価で法第三十三条第二項第一号（譲渡所得）の規定により譲渡所得の収入金額に含まれないものは、事業所得又は雑所得に係る収入金額とし、当該対価につき第百七十四条から第百七十七条まで（借地権の設定をした場合の譲渡所得に係る取得費等）の規定に準じて計算した金額は、当該事業所得又は雑所得に係る必要経費に算入する。
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damages
損害賠償
Compensation for loss one person has caused another. A debtor who does not perform an obligation as it should be performed, or cannot perform it, must compensate the creditor for the loss that results, unless the failure comes from a cause the debtor is not responsible for, judged by the contract or other source of the obligation and by accepted views in dealings (Civil Code, Article 415, paragraph (1)); and a person who, intentionally or negligently, infringes another's rights or legally protected interests must compensate for the loss that results (Article 709). It is paid in money unless otherwise agreed (Articles 417 and 722, paragraph (1)), and the parties to a contract may agree in advance the amount due if it is not performed; a sum fixed for breach (違約金) is presumed to be such an agreement (Article 420, paragraphs (1) and (3)). The Consumer Contract Act makes void the part of such an amount in a consumer contract, for its cancellation, with any penalty added, above the average loss the business would suffer from the cancellation of consumer contracts of that kind, measured separately for each category the clause sets, such as the reason for and time of cancellation (Consumer Contract Act, Article 9, paragraph (1), item (i)).
Written by AI using Civil Code, Arts. 415, 417, 420, 709, 722 and Consumer Contract Act, Art. 9 as a reference.