Supplementary Provisions, Article 50Special Provisions on Carryover Deduction of Losses of Individual Enterprise Tax Relating to the Great East Japan Earthquake
第五十条（東日本大震災に係る個人の事業税の損失の繰越控除の特例）
Where an individual carrying on a business who satisfies any of the requirements listed in the items of Article 7, paragraph (1) of the Earthquake Special Provisions Act (limited to one who has filed a blue return for income tax for 2011) has a 2011 loss amount (meaning the amount of the loss arising in the calculation of the income from that individual's business in 2011; the same applies hereinafter in this paragraph) or a disaster loss amount (excluding one arising in that year; the same applies hereinafter in this paragraph), with regard to the application of Article 72-49-12 to individual enterprise tax for each fiscal year within five fiscal years on or after the fiscal year after next following the fiscal year that includes the last day of the year in which that 2011 loss amount or that disaster loss amount arose, in paragraph (6) of that Article, "the amount of a loss" is deemed to be replaced with "the amount of a loss (excluding the 2011 loss amount prescribed in Article 50, paragraph (1) of the Supplementary Provisions (hereinafter in this paragraph referred to as the "2011 loss amount") and the disaster loss amount prescribed in paragraph (1) of that Article (referred to as the "disaster loss amount" in Article 72-49-12, paragraph (7))) that was not deducted before the previous year, and the 2011 loss amount arising in the five years before the previous year of that individual"; and in paragraph (7) of that Article, "among the losses" is deemed to be replaced with "among the amount of losses (excluding the disaster loss amount)", and "the amount of the portion" with "the amount of the portion, and the amount of the portion of the disaster loss amount arising in the five years before the previous year of that individual that was not deducted before the previous year".
事業を行う個人のうち震災特例法第七条第一項各号に掲げる要件のいずれかを満たす者（平成二十三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。）が平成二十三年損失金額（その者の平成二十三年における個人の事業の所得の計算上生じた損失の金額をいう。以下この項において同じ。）又は被災損失金額（同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、当該平成二十三年損失金額又は当該被災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事業税に係る第七十二条の四十九の十二の規定の適用については、同条第六項中「損失の金額」とあるのは「損失の金額（附則第五十条第一項に規定する平成二十三年損失金額（以下この項において「平成二十三年損失金額」という。）及び同条第一項に規定する被災損失金額（次項において「被災損失金額」という。）を除く。）で前年前に控除されなかつた部分の金額及び当該個人の前年前五年間において生じた平成二十三年損失金額」と、同条第七項中「損失のうち」とあるのは「損失の金額（被災損失金額を除く。）のうち」と、「部分の金額」とあるのは「部分の金額及び当該個人の前年前五年間において生じた被災損失金額で前年前に控除されなかつた部分の金額」とする。
Where an individual carrying on a business who satisfies any of the requirements listed in the items of Article 7, paragraph (1) of the Earthquake Special Provisions Act (excluding one subject to the provisions of the preceding paragraph) has a 2011 specified loss amount or a disaster loss amount (excluding one arising in 2011; the same applies hereinafter in this paragraph), with regard to the application of Article 72-49-12 to individual enterprise tax for each fiscal year within five fiscal years on or after the fiscal year after next following the fiscal year that includes the last day of the year in which that 2011 specified loss amount or that disaster loss amount arose, in paragraph (6) of that Article, "the amount of a loss" is deemed to be replaced with "the amount of a loss (excluding the disaster loss amount prescribed in Article 50, paragraph (2) of the Supplementary Provisions (referred to as the "disaster loss amount" in Article 72-49-12, paragraph (7)))"; and in paragraph (7) of that Article, "among the losses" is deemed to be replaced with "among the amount of losses (excluding the 2011 specified loss amount prescribed in Article 50, paragraph (2) of the Supplementary Provisions (hereinafter in this paragraph referred to as the "2011 specified loss amount") and the disaster loss amount)", and "the amount of the portion" with "the amount of the portion, and the amount of the portion of the 2011 specified loss amount and the disaster loss amount arising in the five years before the previous year of that individual that was not deducted before the previous year".
事業を行う個人のうち震災特例法第七条第一項各号に掲げる要件のいずれかを満たす者（前項の規定の適用を受ける者を除く。）が平成二十三年特定損失金額又は被災損失金額（平成二十三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、当該平成二十三年特定損失金額又は当該被災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事業税に係る第七十二条の四十九の十二の規定の適用については、同条第六項中「損失の金額」とあるのは「損失の金額（附則第五十条第二項に規定する被災損失金額（次項において「被災損失金額」という。）を除く。）」と、同条第七項中「損失のうち」とあるのは「損失の金額（附則第五十条第二項に規定する平成二十三年特定損失金額（以下この項において「平成二十三年特定損失金額」という。）及び被災損失金額を除く。）のうち」と、「部分の金額」とあるのは「部分の金額並びに当該個人の前年前五年間において生じた平成二十三年特定損失金額及び被災損失金額で前年前に控除されなかつた部分の金額」とする。
Where an individual carrying on a business (excluding one subject to the provisions of the preceding two paragraphs) has a disaster loss amount, with regard to the application of Article 72-49-12 to individual enterprise tax for each fiscal year within five fiscal years on or after the fiscal year after next following the fiscal year that includes the last day of the year in which that disaster loss amount arose, in paragraph (6) of that Article, "the amount of a loss" is deemed to be replaced with "the amount of a loss (excluding the disaster loss amount prescribed in Article 50, paragraph (3) of the Supplementary Provisions (referred to as the "disaster loss amount" in the following paragraph))"; and in paragraph (7) of that Article, "among the losses" is deemed to be replaced with "among the amount of losses (excluding the disaster loss amount)", and "the amount of the portion" with "the amount of the portion, and the amount of the portion of the disaster loss amount arising in the five years before the previous year of that individual that was not deducted before the previous year".
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
blue return: means a blue return prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act;
青色申告書 所得税法第二条第一項第四十号に規定する青色申告書をいう。
disaster loss amount: means, of the amount of the loss arising in the calculation of the income from that person's individual business in that year, the amount specified by Cabinet Order as pertaining to the total earthquake loss on disaster-damaged business assets (meaning the total of the inventory earthquake loss amount prescribed in Article 6, paragraph (1) of the Earthquake Special Provisions Act, the fixed asset earthquake loss amount prescribed in paragraph (2) of that Article and the forest earthquake loss amount prescribed in paragraph (3) of that Article, which corresponds to the amount of loss on disaster-damaged business assets prescribed in Article 72-49-12, paragraph (7));
被災損失金額 その者のその年における個人の事業の所得の計算上生じた損失の金額のうち、被災事業用資産震災損失合計額（震災特例法第六条第一項に規定する棚卸資産震災損失額、同条第二項に規定する固定資産震災損失額及び同条第三項に規定する山林震災損失額の合計額で、第七十二条の四十九の十二第七項に規定する被災事業用資産の損失の金額に該当するものをいう。）に係るものとして政令で定めるものをいう。
2011 specified loss amount: means, of the amount of the loss arising in the calculation of the income from that person's individual business in 2011, the amount specified by Cabinet Order as pertaining to the amount of loss on disaster-damaged business assets prescribed in Article 72-49-12, paragraph (7).
平成二十三年特定損失金額 その者の平成二十三年における個人の事業の所得の計算上生じた損失の金額のうち、第七十二条の四十九の十二第七項に規定する被災事業用資産の損失の金額に係るものとして政令で定めるものをいう。
With regard to the application of Article 72-55 where the provisions of paragraphs (1) through (3) apply, in paragraph (2) of that Article, "Article 72-49-12, paragraph (6), (7) or (14)" is deemed to be replaced with "Article 72-49-12, paragraph (6) or paragraph (7) as read with replacements pursuant to the provisions of Article 50 of the Supplementary Provisions, or Article 72-49-12, paragraph (14)".
第一項から第三項までの規定の適用がある場合における第七十二条の五十五の規定の適用については、同条第二項中「第七十二条の四十九の十二第六項、第七項又は第十四項」とあるのは、「附則第五十条の規定により読み替えられた第七十二条の四十九の十二第六項若しくは第七項又は第七十二条の四十九の十二第十四項」とする。
Technical replacements of terms necessary for the application of the provisions of the preceding paragraphs and other necessary matters are specified by Cabinet Order.
前各項の規定の適用に関し必要な技術的読替えその他必要な事項は、政令で定める。
amount of loss on disaster-damaged business assetsmachine translation
「被災事業用資産の損失の金額」
The amount of loss that a disaster (災害) — an earthquake, storm or flood, fire or other disaster a Cabinet Order (政令) specifies — caused to inventory (たな卸資産), to fixed assets and similar assets used in a business producing real estate, business or timber income, or to timber, including unavoidable disaster-related spending a Cabinet Order specifies and leaving out any part made good by insurance, damages and the like, that is not a loss arising in computing fluctuating income (変動所得).
Defined inArticle 313, paragraph (10)
Earthquake Special Provisions Actmachine translation
「震災特例法」
Short name for the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011).
Short name set inSupplementary Provisions, Article 44, paragraph (1)
2011 loss amountmachine translation
「平成二十三年損失金額」
For an individual running a business who meets one of the requirements of Article 7, paragraph 1 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and filed a blue return (青色申告書) for 2011 income tax, the loss that arose in computing their 2011 business income, which Article 50, paragraph 1 of the supplementary provisions (附則) treats separately when losses are carried forward under Article 72-49-12 for the individual enterprise tax (事業税).
Short name set inSupplementary Provisions, Article 50, paragraph (1)· applies only in this paragraph
disaster loss amountmachine translation
「被災損失金額」
For the enterprise tax (事業税) on an individual's business, the part of a year's business loss that relates, as a Cabinet Order (政令) specifies, to the total of the losses the Great East Japan Earthquake caused to inventory (棚卸資産震災損失額), to fixed assets (固定資産震災損失額) and to timber (山林震災損失額) under Article 6, paragraphs 1 to 3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake that are losses on disaster-damaged business assets (被災事業用資産の損失の金額) under Article 72-49-12, paragraph 7, leaving out any that arose in 2011.
Short name set inSupplementary Provisions, Article 50, paragraph (1)· applies only in this provision and in Article 72-49-12, paragraph (7)
2011 specified loss amountmachine translation
「平成二十三年特定損失金額」
The part, specified by a Cabinet Order (政令), of the loss an individual incurred in computing their 2011 business income that relates to the loss on business assets damaged by disaster (被災事業用資産の損失の金額) of Article 72-49-12, paragraph 7.
Short name set inSupplementary Provisions, Article 50, paragraph (2)· applies only in this paragraph
disaster loss amountmachine translation
「被災損失金額」
For the enterprise tax (事業税) on an individual's business, the part of a year's business loss that relates, as a Cabinet Order (政令) specifies, to the total of the losses the Great East Japan Earthquake caused to inventory (棚卸資産震災損失額), to fixed assets (固定資産震災損失額) and to timber (山林震災損失額) under Article 6, paragraphs 1 to 3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake that are losses on disaster-damaged business assets (被災事業用資産の損失の金額) under Article 72-49-12, paragraph 7, leaving out any that arose in 2011.
Short name set inSupplementary Provisions, Article 50, paragraph (2)· applies only in this provision and in Article 72-49-12, paragraph (7)
disaster loss amountmachine translation
「被災損失金額」
For the enterprise tax (事業税) on an individual's business, the part of a year's business loss that relates, as a Cabinet Order (政令) specifies, to the total of the losses the Great East Japan Earthquake caused to inventory (棚卸資産震災損失額), to fixed assets (固定資産震災損失額) and to timber (山林震災損失額) under Article 6, paragraphs 1 to 3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake that are losses on disaster-damaged business assets (被災事業用資産の損失の金額) under Article 72-49-12, paragraph 7.
Short name set inSupplementary Provisions, Article 50, paragraph (3)· applies only in this provision and in Article 72-49-12, paragraph (7)
blue returnmachine translation
「青色申告書」
A blue return as defined in Article 2, paragraph 1, item 40 of the Income Tax Act: a final return (確定申告書), or an amended return (修正申告書) to it, filed on the blue form under Article 143 of that Act (including as its Article 166 applies that Article).
Defined inSupplementary Provisions, Article 50, paragraph (4), item (i)· applies only in this article
disaster loss amountmachine translation
「被災損失金額」
For the enterprise tax (事業税) on an individual's business, the part of a year's business loss that relates, as a Cabinet Order (政令) specifies, to the total of the losses the Great East Japan Earthquake caused to inventory (棚卸資産震災損失額), to fixed assets (固定資産震災損失額) and to timber (山林震災損失額) under Article 6, paragraphs 1 to 3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake that are losses on disaster-damaged business assets (被災事業用資産の損失の金額) under Article 72-49-12, paragraph 7.
Defined inSupplementary Provisions, Article 50, paragraph (4), item (ii)· applies only in this article
2011 specified loss amountmachine translation
「平成二十三年特定損失金額」
The part, specified by a Cabinet Order (政令), of the loss an individual incurred in computing their 2011 business income that relates to the loss on business assets damaged by disaster (被災事業用資産の損失の金額) of Article 72-49-12, paragraph 7.
Defined inSupplementary Provisions, Article 50, paragraph (4), item (iii)· applies only in this article