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 the income tax for the year that includes the specified extraordinary disaster occurrence date under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996) relating to an extraordinary disaster designated as a specified extraordinary disaster under paragraph (1) of that Article (referred to as the "specified extraordinary disaster" in paragraph (5); that year is 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 the net loss from disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) of the Income Tax Act, and excluding one that arose in that year of the specified extraordinary disaster; the same applies hereinafter in this paragraph), with regard to the application of the preceding Article to individual prefectural inhabitant tax for each fiscal year within five fiscal years on or after the fiscal year after the following fiscal year of 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 "amount of net loss (excluding" in paragraph (8) of that Article is deemed to be replaced with "amount of net loss other than a net loss in the year of a specified extraordinary disaster (meaning the net loss in the year of a specified extraordinary disaster prescribed in paragraph (1) of the following Article; the same applies hereinafter in this paragraph) and a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in paragraph (1) of the following Article; the same applies in the following paragraph) (excluding", the phrase "pursuant to this paragraph)" in that paragraph is deemed to be replaced with "pursuant to this paragraph), and the net loss in the year of a specified extraordinary disaster that arose in the five years prior to the previous year of that person liable for tax (excluding those deducted before the previous year pursuant to this paragraph)", and in paragraph (9) of that Article, the phrase "amount of net loss" is deemed to be replaced with "amount of net loss other than a net loss from disaster damage to business assets" and the phrase "and are specified by Cabinet Order" is deemed to be replaced with "and are specified by Cabinet Order, and the net loss from disaster damage to business assets that arose in the five years prior to the previous year of that person liable for tax (excluding those deducted before the previous year pursuant to 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（平成八年法律第八十五号）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道府県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。