Supplementary Provisions, Article 13Transitional Measures Concerning the Scope of Relatives Eligible for Application of Deduction of Casualty Losses
第十三条（雑損控除の適用を認められる親族の範囲に関する経過措置）
The provisions of Article 205, paragraph (1) (Scope of Relatives Eligible for Application of Deduction of Casualty Losses) of the New Order apply to the income tax for 2020 and subsequent years, and the provisions then in force continue to govern the income tax for tax year 2019 and earlier years.
新令第二百五条第一項（雑損控除の適用を認められる親族の範囲）の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
tax year 2019machine translation
「令和元年分」
The tax year running from 1 January 2019 (the 31st year of Heisei) to 31 December 2019 (the first year of Reiwa), which spans the change of era name.
Defined inSupplementary Provisions, Article 3, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 131 of 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)