The Casualty Loss that a Resident filing a Tax Return has incurred in any of the three years prior to the relevant year (other than an amount deducted in or before the previous year pursuant to the provisions of this paragraph or Article 72, paragraph (1) (Casualty Loss Deduction)) is applied as a deduction pursuant to Cabinet Order when the amount of gross income, retirement income, or timber income for the year of the return is calculated.
The provisions of the preceding paragraph apply only if the Resident referred to in that paragraph files a Tax Return for income taxes in the year in which the Casualty Loss arises and if the Resident continues to file a Tax Return thereafter.
A deduction under paragraph (1) is referred to as a deduction for carryover of casualty loss.
第一項の規定による控除は、雑損失の繰越控除という。
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(Deduction for Carryover of Casualty Loss)
The Casualty Loss that a Resident filing a Tax Return has incurred in any of the three years prior to the relevant year…
確定申告書を提出する居住者のその年の前年以前三年内の各年において生じた雑損失の金額（この項又は第七十二条第一項（雑損控除）の規定により前年以前において控除されたものを除く。）は、政令で定めるところにより、当該申告書に係る年分の総所得金額、退職所得金額又は山林所得金額の計算上控除する。
Open this provision(Casualty Loss Deduction)
If there is any loss on assets owned by a Resident or that Resident's spouse or any other relative whose living expenses are paid from the same resources as the Resident…
居住者又はその者と生計を一にする配偶者その他の親族で政令で定めるものの有する資産（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）及び第七十条第三項（被災事業用資産の損失の金額）に規定する資産を除く。）について災害又は盗難若しくは横領による損失が生じた場合（その災害又は盗難若しくは横領に関連してその居住者…
Open this provisionResident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Casualty Loss
「雑損失の金額」
The part of a year's losses from disaster, theft or embezzlement under Article 72, paragraph (1) that exceeds the threshold set there, which is deducted from income as the casualty loss deduction.
Defined inArticle 2, paragraph (1), item (xxvi)· applies throughout the law
Tax Return
「確定申告書」
A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.
Defined inArticle 2, paragraph (1), item (xxxvii)· applies throughout the law