Order for Enforcement of the Income Tax Act
Article 178, paragraph (2), item (ii)
第百七十八条第二項第二号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
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。
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 calculatingsequence in calculating, for the year following the year that includes the date on which they arose, the amount of the income set out in Article 33, paragraph (3), item (iii) of the Act, the amount of the income set out in item (i) of that paragraph, or the amount of the income set out in item (ii) of that paragraphfor 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
第一号第三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、同項第一号に掲げる所得の金額又は同項第二号に掲げる所得の金額の計算上順次控除すべき金額とする。