Supplementary Provisions, Article 43Special Provisions on Carry-Forward Deduction of Casualty Losses in Relation to the Great East Japan Earthquake
第四十三条（東日本大震災に係る雑損失の繰越控除の特例）
Where a person liable for the income levy has a specified casualty loss (meaning, among the casualty loss prescribed in Article 32, paragraph (9), that pertaining to the special loss amount), with regard to the application of Article 32 to individual prefectural inhabitant tax for each fiscal year within five fiscal years from the second fiscal year following the fiscal year that includes the last day of the year in which that specified casualty loss arose, in paragraph (9) of that Article, "the amount in excess of the amount provided respectively in (a), (b) or (c) of that item, and" is deemed to be replaced with "the amount in excess of the amount provided respectively in (a), (b) or (c) of that item,) other than the specified casualty loss (meaning the specified casualty loss prescribed in Article 43, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (", "or paragraph (1) of that Article" is deemed to be replaced with "or Article 34, paragraph (1)", and "excluding those deducted before the previous year pursuant to this paragraph or paragraph (1) of that Article)" is deemed to be replaced with "excluding those deducted before the previous year pursuant to this paragraph or paragraph (1) of that Article) and the specified casualty loss arising within the five years preceding the previous year of that person liable for tax (excluding that deducted in a year before the previous year pursuant to this paragraph or Article 34, paragraph (1))".
所得割の納税義務者が特定雑損失金額（第三十二条第九項に規定する雑損失の金額のうち、特例損失金額に係るものをいう。）を有する場合には、当該特定雑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第三十二条の規定の適用については、同条第九項中「金額をいい、」とあるのは「金額をいう。）で特定雑損失金額（附則第四十三条第一項に規定する特定雑損失金額をいう。以下この項において同じ。）以外のもの（」と、「又は同条第一項」とあるのは「又は第三十四条第一項」と、「除く。）は」とあるのは「除く。）及び当該納税義務者の前年前五年内において生じた特定雑損失金額（この項又は第三十四条第一項の規定により前年前において控除されたものを除く。）は」とする。
Where a person liable for the income levy has a specified casualty loss (meaning, among the casualty loss prescribed in Article 313, paragraph (9), that pertaining to the special loss amount), with regard to the application of Article 313 to individual municipal inhabitant tax for each fiscal year within five fiscal years from the second fiscal year following the fiscal year that includes the last day of the year in which that specified casualty loss arose, in paragraph (9) of that Article, "the amount in excess of the amount specified respectively in (a), (b) or (c) of that item, and" is deemed to be replaced with "the amount in excess of the amount specified respectively in (a), (b) or (c) of that item,) other than the specified casualty loss (meaning the specified casualty loss prescribed in Article 43, paragraph (2) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (", "or paragraph (1) of that Article" is deemed to be replaced with "or Article 314-2, paragraph (1)", and "excluding amounts deducted before the previous year under the provisions of this paragraph or paragraph (1) of that Article)" is deemed to be replaced with "excluding amounts deducted before the previous year under the provisions of this paragraph or paragraph (1) of that Article) and the specified casualty loss arising within the five years preceding the previous year of that person liable for tax (excluding that deducted in a year before the previous year pursuant to this paragraph or Article 314-2, paragraph (1))".
所得割の納税義務者が特定雑損失金額（第三百十三条第九項に規定する雑損失の金額のうち、特例損失金額に係るものをいう。）を有する場合には、当該特定雑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第三百十三条の規定の適用については、同条第九項中「金額をいい、」とあるのは「金額をいう。）で特定雑損失金額（附則第四十三条第二項に規定する特定雑損失金額をいう。以下この項において同じ。）以外のもの（」と、「又は同条第一項」とあるのは「又は第三百十四条の二第一項」と、「除く。）は」とあるのは「除く。）及び当該納税義務者の前年前五年内において生じた特定雑損失金額（この項又は第三百十四条の二第一項の規定により前年前において控除されたものを除く。）は」とする。
special loss amountmachine translation
「特例損失金額」
The loss an income levy (所得割) taxpayer suffered, through the Great East Japan Earthquake (東日本大震災 — the earthquake of 11 March 2011 and the nuclear power plant accident that followed it), on assets of the kinds Article 34, paragraph 1, item 1 covers, including disaster-related expenditure (災害関連支出) and less what insurance money, damages or similar payments made good, which the taxpayer may choose to treat as a loss arising in 2010.
Short name set inSupplementary Provisions, Article 42, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 43, paragraph (1)
special loss amountmachine translation
「特例損失金額」
The loss an income levy (所得割) taxpayer suffered, through the Great East Japan Earthquake (東日本大震災 — the earthquake of 11 March 2011 and the nuclear power plant accident that followed it), on assets of the kinds Article 314-2, paragraph 1, item 1 covers, including disaster-related expenditure (災害関連支出) and less what insurance money, damages or similar payments made good, which the taxpayer may choose to treat as a loss arising in 2010.
Short name set inSupplementary Provisions, Article 42, paragraph (4)· applies only in this paragraph and in Supplementary Provisions, Article 43, paragraph (2)
specified casualty lossmachine translation
「特定雑損失金額」
For the prefectural inhabitant tax (道府県民税), the part of a casualty loss (雑損失の金額) under Article 32, paragraph 9 that comes from the special loss amount (特例損失金額) — losses the Great East Japan Earthquake (東日本大震災) caused to assets of the kind Article 34, paragraph 1, item 1 covers, including unavoidable related spending a Cabinet Order (政令) sets, less what insurance, damages or the like made good — which can be deducted in each of the five fiscal years from the fiscal year after next.
Defined inSupplementary Provisions, Article 43, paragraph (1)· applies only in this paragraph
specified casualty lossmachine translation
「特定雑損失金額」
For the municipal inhabitant tax (市町村民税), the part of a casualty loss (雑損失の金額) under Article 313, paragraph 9 that comes from the special loss amount (特例損失金額) — losses the Great East Japan Earthquake (東日本大震災) caused to assets of the kind Article 314-2, paragraph 1, item 1 covers, including unavoidable related spending a Cabinet Order (政令) sets, less what insurance, damages or the like made good — which can be deducted in each of the five fiscal years from the fiscal year after next.
Defined inSupplementary Provisions, Article 43, paragraph (2)· applies only in this paragraph