Supplementary Provisions, Article 10Transitional Measures Concerning the Scope of Relatives Eligible for Casualty Loss Deduction, etc.
第十条（雑損控除の適用を認められる親族の範囲等に関する経過措置）
The provisions of Article 205, paragraph (1) of the New Order (including where applied mutatis mutandis pursuant to Article 204-2, paragraph (1) of the Order for Enforcement of the Income Tax Act) apply to income tax for tax year 2025 and subsequent years or to the specified Casualty Loss prescribed in Article 71-2, paragraph (2) of the Income Tax Act that arises in each year on or after that year, and the provisions then in force continue to govern income tax for tax year 2024 and earlier years or the specified Casualty Loss prescribed in that paragraph that arose in each year on or before the year 2024.
新令第二百五条第一項（所得税法施行令第二百四条の二第一項において準用する場合を含む。）の規定は、令和七年分以後の所得税又は同年以後の各年において生ずる所得税法第七十一条の二第二項に規定する特定雑損失金額について適用し、令和六年分以前の所得税又は同年以前の各年において生じた同項に規定する特定雑損失金額については、なお従前の例による。
A person who submitted, before December 1, 2025, a Tax Return under the provisions of Article 125 or Article 127 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for tax year 2025 and a person who received a determination before that date for income tax for that year may, where a change comes to arise in the matters stated in that Tax Return or the matters pertaining to that determination (where there was a Reassessment of those matters before that date, the matters after that Reassessment) due to the application of the provisions of Article 205, paragraph (1) of the New Order, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director within five years from that date concerning the matters in which the change came to arise.
令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による確定申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があった場合には、その更正後の事項）につき新令第二百五条第一項の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 120 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.