Article 202Amount of Net Loss Pertaining to Losses on Disaster-Damaged Business Assets, etc.
第二百二条（被災事業用資産の損失等に係る純損失の金額）
The amount of Net Loss specified by Cabinet Order as prescribed in Article 70, paragraph (2) (Deduction for Carryover of Net Loss Pertaining to Losses on Disaster-Damaged Business Assets, etc.) of the Act is, out of the amount of Net Loss arising in each of the three years up to and including the year preceding that year as prescribed in that paragraph, the amount up to the amount of the losses listed in the items of that paragraph (excluding any amount already deducted in or before the year preceding that year pursuant to that paragraph).
Article 203Expenditures Included in Losses on Disaster-Damaged Business Assets
第二百三条（被災事業用資産の損失に含まれる支出）
The expenditures specified by Cabinet Order as prescribed in Article 70, paragraph (3) (Amount of Loss on Disaster-Damaged Business Assets) of the Act are expenditures for the following expenses:
法第七十条第三項（被災事業用資産の損失の金額）に規定する政令で定める支出は、次に掲げる費用の支出とする。
expenses for demolishing or removing the assets prescribed in Article 70, paragraph (3) of the Act (hereinafter in this Article referred to as "business assets") because they have been lost or damaged, or have declined in value, due to a Disaster, and other incidental expenses;
災害により法第七十条第三項に規定する資産（以下この条において「事業用資産」という。）が滅失し、損壊し又はその価値が減少したことによる当該事業用資産の取壊し又は除去のための費用その他の付随費用
the following expenses, and other expenses similar to these, that are paid, in the case where business assets have been damaged or have declined in value due to a Disaster, or in any other case where it has become difficult to put those business assets to use for business due to a Disaster, by the day preceding the day on which one year has elapsed from the day following the day on which the Disaster ended (or, in the case of a large-scale Disaster or where there are other unavoidable circumstances, the day on which three years have elapsed):
災害により事業用資産が損壊し又はその価値が減少した場合その他災害により当該事業用資産を業務の用に供することが困難となつた場合において、その災害のやんだ日の翌日から一年を経過した日（大規模な災害の場合その他やむを得ない事情がある場合には、三年を経過した日）の前日までに支出する次に掲げる費用その他これらに類する費用
expenses for removing earth and sand and other obstacles caused by the Disaster;
災害により生じた土砂その他の障害物を除去するための費用
repair expenses for restoring those business assets to their original condition;
当該事業用資産の原状回復のための修繕費
expenses for preventing damage to those business assets or a decline in their value;
当該事業用資産の損壊又はその価値の減少を防止するための費用
expenses for taking urgently necessary measures to prevent the spread or occurrence of damage to those business assets, in the case where damage has actually been caused to business assets by a Disaster, or where it is expected that damage is imminently likely to be caused to them by a Disaster.
災害により事業用資産につき現に被害が生じ、又はまさに被害が生ずるおそれがあると見込まれる場合において、当該事業用資産に係る被害の拡大又は発生を防止するため緊急に必要な措置を講ずるための費用
第二百三条の二（特定非常災害に係る純損失の繰越控除の特例）
The amounts specified by Cabinet Order as prescribed in the items of Article 70-2, paragraph (1) (Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster) of the Act are the amounts specified in the following items in accordance with the categories of assets listed in those items.
法第七十条の二第一項各号（特定非常災害に係る純損失の繰越控除の特例）に規定する政令で定める金額は、次の各号に掲げる資産の区分に応じ当該各号に定める金額とする。
Fixed Assets: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if Article 38, paragraph (1) or (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act were applied by deeming there to have been a transfer of assets with respect to the asset on the day on which the loss due to the specified extraordinary Disaster prescribed in Article 70-2, paragraph (1) of the Act (referred to as the "specified extraordinary Disaster" in the following item) occurred;
固定資産 法第七十条の二第一項に規定する特定非常災害（次号において「特定非常災害」という。）による損失が生じた日にその資産の譲渡があつたものとみなして法第三十八条第一項又は第二項（譲渡所得の金額の計算上控除する取得費）の規定を適用した場合にその資産の取得費とされる金額に相当する金額
Deferred Assets: the amount obtained by deducting from the amount of the Deferred Asset the cumulative amount of the amounts included in necessary expenses, as the depreciation allowance for it under Article 50 (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Act, in calculating the amount of real property income, the amount of business income or the amount of timber income for each year up to the year preceding the year that includes the day on which the loss due to the specified extraordinary Disaster occurred.
The amount of Net Loss specified by Cabinet Order as prescribed in Article 70-2, paragraph (4), item (i) of the Act is, out of the amount of Net Loss arising to the person in that year, the amount up to the total amount of specified Disaster losses on disaster-damaged business assets prescribed in that item that arose in that year.
法第七十条の二第四項第一号に規定する政令で定める純損失の金額は、その者のその年において生じた純損失の金額のうち、その年において生じた同号に規定する被災事業用資産特定災害損失合計額に達するまでの金額とする。
The unavoidable expenditures specified by Cabinet Order as prescribed in Article 70-2, paragraph (4), item (ii) of the Act are expenditures for the expenses listed in the items of the preceding Article.
法第七十条の二第四項第二号に規定するやむを得ない支出で政令で定めるものは、前条各号に掲げる費用の支出とする。
The assets specified by Cabinet Order as prescribed in Article 70-2, paragraph (4), item (iii) of the Act are the portion not yet included in necessary expenses of Deferred Assets pertaining to a business that generates real property income, business income or timber income.
法第七十条の二第四項第三号に規定する政令で定める資産は、不動産所得、事業所得又は山林所得を生ずべき事業に係る繰延資産のうちまだ必要経費に算入されていない部分とする。
The amount of Net Loss specified by Cabinet Order as prescribed in Article 70-2, paragraph (4), item (v) of the Act is, out of the amount of Net Loss arising to the person in the year of the specified extraordinary Disaster prescribed in paragraph (1) of that Article, the amount up to the amount of the losses listed in the items of Article 70, paragraph (2) (Deduction for Carryover of Net Loss) of the Act that arose in that year of the specified extraordinary Disaster.
法第七十条の二第四項第五号に規定する政令で定める純損失の金額は、その者の同条第一項に規定する特定非常災害発生年において生じた純損失の金額のうち、当該特定非常災害発生年において生じた法第七十条第二項各号（純損失の繰越控除）に掲げる損失の金額に達するまでの金額とする。
Article 204Deduction for Carryover of Casualty Loss
第二百四条（雑損失の繰越控除）
The deduction of the amount of Casualty Loss under Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) of the Act is as follows:
法第七十一条第一項（雑損失の繰越控除）の規定による雑損失の金額の控除については、次に定めるところによる。
where the amounts of Casualty Loss to be deducted arose in two or more years within the three years up to and including the preceding year (where Article 71-2, paragraph (1) (Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster) of the Act applies, within the five years up to and including the preceding year; the same applies in the following item), they are deducted in order, starting from the amount of Casualty Loss that arose in the oldest of those years;
控除する雑損失の金額が前年以前三年内（法第七十一条の二第一項（特定非常災害に係る雑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雑損失の金額から順次控除する。
where there is an amount equivalent to the portion of an amount of Casualty Loss that arose in one of the three years up to and including the preceding year that was not deducted in or before the preceding year, it is deducted in order from the amount of gross income, the amount of timber income or the amount of retirement income for that year.
前年以前三年内の一の年において生じた雑損失の金額で前年以前において控除されなかつた部分に相当する金額があるときは、これをその年分の総所得金額、山林所得金額又は退職所得金額から順次控除する。
Where there is an amount of loss arising in the calculation of the amounts of Income in Each Class for that year, or where a deduction is made under Article 70 (Deduction for Carryover of Net Loss) of the Act, the deduction under Article 69 (Aggregation of Profits and Losses) and Article 70 of the Act is made first, and then the deduction under Article 71, paragraph (1) of the Act is made. In this case, where the amounts of Net Loss and Casualty Loss to be deducted arose in two or more years within the three years up to and including the preceding year (where Article 70-2, paragraphs (1) through (3) (Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster) or Article 71-2, paragraph (1) of the Act applies, within the five years up to and including the preceding year), they are deducted in order, starting from the amount of Net Loss or Casualty Loss that arose in the oldest of those years.
その年の各種所得の金額の計算上生じた損失の金額がある場合又は法第七十条（純損失の繰越控除）の規定による控除が行われる場合には、まず、法第六十九条（損益通算）及び第七十条の規定による控除を行つた後、法第七十一条第一項の規定による控除を行う。この場合において、控除する純損失の金額及び雑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）又は第七十一条の二第一項の規定の適用がある場合には、前年以前五年内）の二以上の年に生じたものであるときは、これらの年のうち最も古い年に生じた純損失の金額又は雑損失の金額から順次控除する。
Where the preceding two paragraphs apply, if the year in which another amount of Casualty Loss held by the person (meaning an amount of Casualty Loss other than the specified Casualty Loss prescribed in Article 71-2, paragraph (1) of the Act (hereinafter in this paragraph and Article 206, paragraph (5) (Scope of Casualty Losses Subject to Casualty Loss Deduction, etc.) referred to as "specified Casualty Loss"); the same applies hereinafter in this paragraph and Article 206, paragraph (5)) or amount of other net loss arose is the year in which the Net Loss subject to the special provisions or specified Casualty Loss held by the person arose or the following year, the deduction under the preceding two paragraphs is made by treating that other amount of Casualty Loss or that amount of other net loss as having arisen in a year earlier than that Net Loss subject to the special provisions or that specified Casualty Loss.
第二百四条の二（特定非常災害に係る雑損失の繰越控除の特例）
The provisions of the following Article apply mutatis mutandis to the relatives specified by Cabinet Order as prescribed in Article 71-2, paragraph (2) (Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster) of the Act. In this case, the phrase "of a Resident" in paragraph (1) of the following Article is deemed to be replaced with "who shares the same livelihood with a Resident", the phrase "is 580,000 yen or less." in that paragraph is deemed to be replaced with "is 580,000 yen or less; in this case, whether a person falls under a spouse or other relative who shares the same livelihood with a Resident is determined according to the circumstances on the day on which the specified extraordinary Disaster under Article 71-2, paragraph (2) (Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster) of the Act occurred.", and the phrase "Article 72, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 71-2, paragraph (1)".
次条の規定は、法第七十一条の二第二項（特定非常災害に係る雑損失の繰越控除の特例）に規定する政令で定める親族について準用する。この場合において、次条第一項中「居住者の」とあるのは「居住者と生計を一にする」と、「する。」とあるのは「する。この場合において、居住者と生計を一にする配偶者その他の親族に該当するかどうかの判定は、法第七十一条の二第二項（特定非常災害に係る雑損失の繰越控除の特例）の特定非常災害が発生した日の現況による。」と、同条第二項中「第七十二条第一項」とあるのは「第七十一条の二第一項」と読み替えるものとする。
The unavoidable expenditures specified by Cabinet Order as prescribed in Article 71-2, paragraph (2) of the Act are the expenditures listed in Article 206, paragraph (1), items (i) through (iii) (Scope of Casualty Losses Subject to Casualty Loss Deduction, etc.).
法第七十一条の二第二項に規定するやむを得ない支出で政令で定めるものは、第二百六条第一項第一号から第三号まで（雑損控除の対象となる雑損失の範囲等）に掲げる支出とする。
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)
business assetsmachine translation
「事業用資産」
Inventory, fixed assets and similar assets used in a business yielding real property, business or timber income, and forests — the assets Article 70, paragraph (3) of the Income Tax Act names — whose destruction, damage or loss of value in a disaster this article deals with.
Short name set inArticle 203, paragraph (1), item (i)· applies only in this article
specified extraordinary Disastermachine translation
「特定非常災害」
An extraordinary disaster designated as a specified extraordinary disaster under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996).
Short name set inArticle 203-2, paragraph (1), item (i)· applies only in this provision and in Article 203-2, paragraph (1), item (ii)
specified casualty lossmachine translation
「特定雑損失金額」
The specified casualty loss as Article 71-2, paragraph (1) of the Income Tax Act defines it: a casualty loss arising from a specified extraordinary Disaster (特定非常災害), which can be carried forward and deducted for five years.
Short name set inArticle 204, paragraph (3)· applies only in this paragraph and in Article 206, paragraph (5)
amount of Casualty Lossmachine translation
「雑損失金額」
An amount of Casualty Loss (雑損失の金額) other than a specified Casualty Loss (特定雑損失金額) under Article 71-2, paragraph (1) of the Income Tax Act.
Defined inArticle 204, paragraph (3)· applies only in this paragraph and in Article 206, paragraph (5)