Supplementary Provisions, Article 5Transitional Measures Concerning the Calculation, etc. of the Amount of Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster
第五条（生活に通常必要でない資産の災害による損失額の計算等に関する経過措置）
The provisions of Article 178, paragraph (1) (limited to the portion pertaining to item (ii)) (Calculation, etc. of the Amount of Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) of the New Order apply to the amount of losses prescribed in Article 62, paragraph (1) (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) of the Income Tax Act after the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; hereinafter referred to as the "Amending Act") (the Income Tax Act as so amended being hereinafter referred to as the "New Act") that arises from a Disaster or theft or embezzlement on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and to the amount of losses prescribed in Article 69, paragraph (2) (Aggregation of Profits and Losses) of the New Act that arises from a transfer, lease or other act on or after the Effective Date, and the provisions then in force continue to govern the amount of losses prescribed in Article 62, paragraph (1) (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) of the Income Tax Act before the amendment under the provisions of Article 1 of the Amending Act (the Income Tax Act before that amendment being hereinafter referred to as the "Former Act") that arose from a Disaster or theft or embezzlement before the Effective Date, and the amount of losses prescribed in Article 69, paragraph (2) (Aggregation of Profits and Losses) of the Former Act that arose from a transfer, lease or other act before the Effective Date.
新令第百七十八条第一項（第二号に係る部分に限る。）（生活に通常必要でない資産の災害による損失額の計算等）の規定は、この政令の施行の日（以下「施行日」という。）以後の災害又は盗難若しくは横領により生ずる所得税法等の一部を改正する法律（平成二十六年法律第十号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第六十二条第一項（生活に通常必要でない資産の災害による損失）に規定する損失の金額及び施行日以後の譲渡、貸付けその他の行為により生ずる新法第六十九条第二項（損益通算）に規定する損失の金額について適用し、施行日前の災害又は盗難若しくは横領により生じた改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第六十二条第一項（生活に通常必要でない資産の災害による損失）に規定する損失の金額及び施行日前の譲渡、貸付けその他の行為により生じた旧法第六十九条第二項（損益通算）に規定する損失の金額については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 137 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 137 of 2014, short name for the 2014 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2014).
Short name set inSupplementary Provisions, Article 5, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 137 of 2014, the Income Tax Act as amended by Article 1 of the 2014 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2014).
Short name set inSupplementary Provisions, Article 5, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 137 of 2014, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 137 of 2014, the Income Tax Act as it stood before Article 1 of the 2014 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2014) amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)