Where a person liable for the income levy who satisfies any of the following requirements (limited to a person who has filed a blue return for income tax for the year that includes the date of occurrence, prescribed in Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, of an extraordinary disaster designated as a specified extraordinary disaster under that paragraph (referred to as a "specified extraordinary disaster" in paragraph (5)) (hereinafter referred to as the "year of the specified extraordinary disaster" in this paragraph and the following paragraph)) has a net loss in the year of a specified extraordinary disaster (meaning the amount of net loss under paragraph (8) of the preceding Article that arose for that person in that year of the specified extraordinary disaster) or a net loss from disaster damage to business assets (meaning a net loss from disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) of the Income Tax Act, excluding one that arose in that year of the specified extraordinary disaster; the same applies hereinafter in this paragraph), in applying the provisions of the preceding Article to individual municipal inhabitant tax for each fiscal year within five fiscal years on or after the second fiscal year following the fiscal year that includes the last day of the year in which that net loss in the year of a specified extraordinary disaster or that net loss from disaster damage to business assets arose, the phrase "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" in paragraph (8) of that Article is replaced with "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act other than the net loss in the year of a specified extraordinary disaster (meaning the net loss in the year of a specified extraordinary disaster prescribed in Article 314-2, paragraph (1); the same applies hereinafter in this paragraph) and the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 314-2, paragraph (1); the same applies in the following paragraph) (", the phrase "under the provisions of this paragraph)" in that paragraph is replaced with "under the provisions of this paragraph) and the net loss in the year of a specified extraordinary disaster that arose for that person liable for tax in the five years before the previous year (excluding amounts deducted before the previous year under the provisions of this paragraph)", the phrase "the amount of net loss" in paragraph (9) of that Article is replaced with "the amount of net loss other than the net loss from disaster damage to business assets", and the phrase "specified by Cabinet Order" in that paragraph is replaced with "specified by Cabinet Order and the net loss from disaster damage to business assets that arose for that person liable for tax in the five years before the previous year (excluding amounts deducted before the previous year under the provisions of this paragraph)".
所得割の納税義務者のうち次に掲げる要件のいずれかを満たす者（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害（第五項において「特定非常災害」という。）に係る同条第一項の特定非常災害発生日の属する年（以下この項及び次項において「特定非常災害発生年」という。）の年分の所得税につき青色申告書を提出している者に限る。）が特定非常災害発生年純損失金額（その者の当該特定非常災害発生年において生じた前条第八項の純損失の金額をいう。）又は被災純損失金額（所得税法第七十条の二第四項第一号に規定する被災純損失金額をいい、当該特定非常災害発生年において生じたものを除く。以下この項において同じ。）を有する場合には、当該特定非常災害発生年純損失金額又は当該被災純損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の市町村民税に係る前条の規定の適用については、同条第八項中「純損失の金額（」とあるのは「純損失の金額で特定非常災害発生年純損失金額（次条第一項に規定する特定非常災害発生年純損失金額をいう。以下この項において同じ。）及び被災純損失金額（次条第一項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、「を除く。）」とあるのは「を除く。）並びに当該納税義務者の前年前五年間において生じた特定非常災害発生年純損失金額（この項の規定により前年前において控除されたものを除く。）」と、同条第九項中「純損失の金額」とあるのは「純損失の金額で被災純損失金額以外のもの」と、「で政令で定めるもの」とあるのは「で政令で定めるもの及び当該納税義務者の前年前五年内において生じた被災純損失金額（この項の規定により前年前において控除されたものを除く。）」とする。