Supplementary Provisions, Article 4-2Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property
第四条の二（特定居住用財産の譲渡損失の損益通算及び繰越控除）
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。
Amount of capital loss on specified residential property: means, in the case where a person liable for the income levy of prefectural inhabitant tax or municipal inhabitant tax has made, during the period from January 1, 2004 to December 31, 2027 (referred to as the "application period" in this Article), a transfer of a transferred asset prescribed in Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation (referred to as a "transferred asset" in this Article) that is a specified transfer prescribed in that item (referred to as a "specified transfer" in this Article) (limited to the case where, on the day before the day on which that person concluded the contract for that specified transfer, that person had an amount of housing loans, etc. relating to that transferred asset, and excluding the case where that person has received the application of Article 31-3, paragraph (1), Article 35, paragraph (1) (excluding the case of application pursuant to paragraph (3) of that Article), Article 36-2 or Article 36-5 of that Act with respect to a transfer of assets in the year before that year or the year before that, or the case where that person has received, or is receiving, the application of paragraph (2) or (8) of the preceding Article with respect to a transfer of assets in that year or within the three years up to and including the year before that year), the amount calculated as provided by Cabinet Order as the portion, out of the amount of loss arising in calculating the amount of capital gains from the specified transfer of that transferred asset (if there are two or more such specified transfers in that year, limited to one specified transfer selected by that person as provided by Cabinet Order), that cannot be deducted even after deduction in calculating the amount of long-term capital gains prescribed in Article 34, paragraph (1) or (4) of the Supplementary Provisions or the amount of short-term capital gains prescribed in Article 35, paragraph (1) or (5) of the Supplementary Provisions for prefectural inhabitant tax or municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year that includes the day of that specified transfer (not exceeding the balance obtained by deducting the amount of consideration for the transfer of that transferred asset from the total amount of housing loans, etc. relating to that transferred asset on the day before the day on which the contract for that specified transfer was concluded).
特定居住用財産の譲渡損失の金額 道府県民税又は市町村民税の所得割の納税義務者が、平成十六年一月一日から令和九年十二月三十一日までの期間（以下この条において「適用期間」という。）内に、租税特別措置法第四十一条の五の二第七項第一号に規定する譲渡資産（以下この条において「譲渡資産」という。）の同号に規定する特定譲渡（以下この条において「特定譲渡」という。）をした場合（当該納税義務者が当該特定譲渡に係る契約を締結した日の前日において当該譲渡資産に係る住宅借入金等の金額を有する場合に限るものとし、当該納税義務者がその年の前年若しくは前々年における資産の譲渡につき同法第三十一条の三第一項、第三十五条第一項（同条第三項の規定により適用する場合を除く。）、第三十六条の二若しくは第三十六条の五の規定の適用を受けている場合又は当該納税義務者がその年若しくはその年の前年以前三年内における資産の譲渡につき前条第二項若しくは第八項の規定の適用を受け、若しくは受けている場合を除く。）において、当該譲渡資産の特定譲渡（その年において当該特定譲渡が二以上ある場合には、当該納税義務者が政令で定めるところにより選定した一の特定譲渡に限る。）による譲渡所得の金額の計算上生じた損失の金額のうち、当該特定譲渡をした日の属する年の末日の属する年度の翌年度分の道府県民税又は市町村民税に係る附則第三十四条第一項若しくは第四項に規定する長期譲渡所得の金額又は附則第三十五条第一項若しくは第五項に規定する短期譲渡所得の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額（当該特定譲渡に係る契約を締結した日の前日における当該譲渡資産に係る住宅借入金等の金額の合計額から当該譲渡資産の譲渡の対価の額を控除した残額を限度とする。）をいう。
Amount of loss on transfer after aggregation: means, out of the amount of net loss prescribed in Article 32, paragraph (8) or Article 313, paragraph (8) that arose in that year for the person liable for the income levy of that prefectural inhabitant tax or municipal inhabitant tax (referred to as the "amount of net loss" in this Article), the amount calculated as provided by Cabinet Order as pertaining to the amount of capital loss on specified residential property.
通算後譲渡損失の金額 当該道府県民税又は市町村民税の所得割の納税義務者のその年において生じた第三十二条第八項又は第三百十三条第八項に規定する純損失の金額（以下この条において「純損失の金額」という。）のうち、特定居住用財産の譲渡損失の金額に係るものとして政令で定めるところにより計算した金額をいう。
Housing loans, etc.: means housing loans, etc. prescribed in Article 41-5-2, paragraph (7), item (iv) of the Act on Special Measures Concerning Taxation.
住宅借入金等 租税特別措置法第四十一条の五の二第七項第四号に規定する住宅借入金等をいう。
If a person liable for the income levy of prefectural inhabitant tax has an amount of capital loss on specified residential property arising in calculating the amount of capital gains for prefectural inhabitant tax for each fiscal year on or after fiscal year 2005, the provisions of the latter part of paragraph (1) and paragraph (3), item (ii) of Article 34 of the Supplementary Provisions do not apply to that amount of capital loss on specified residential property; provided, however, that this does not apply if that person has received the application of this paragraph with respect to an amount of capital loss on specified residential property other than that amount of capital loss on specified residential property that arose in a year within the three years prior to the previous year.
道府県民税の所得割の納税義務者の平成十七年度以後の各年度分の道府県民税に係る譲渡所得の金額の計算上生じた特定居住用財産の譲渡損失の金額がある場合には、当該特定居住用財産の譲渡損失の金額については、附則第三十四条第一項後段及び第三項第二号の規定は、適用しない。ただし、当該納税義務者が前年前三年内の年において生じた当該特定居住用財産の譲渡損失の金額以外の特定居住用財産の譲渡損失の金額につきこの項の規定の適用を受けているときは、この限りでない。
The preceding paragraph applies only where the return under Article 45-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which that amount of capital loss on specified residential property arose (including a return submitted by the time the tax notice for prefectural inhabitant tax is served after the deadline for filing, and the final return under Article 45-3, paragraph (1) submitted by that time) states that the person wishes to receive the application of the preceding paragraph (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns).
前項の規定は、当該特定居住用財産の譲渡損失の金額が生じた年の末日の属する年度の翌年度分の第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
An amount of loss on transfer after aggregation that arose in a year within the three years prior to the previous year for a person liable for the income levy of prefectural inhabitant tax (excluding an amount deducted before the previous year pursuant to this paragraph) is, only in the case where the person has submitted the return referred to in the preceding paragraph for prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which the amount of capital loss on specified residential property arose, and has thereafter continuously submitted, for prefectural inhabitant tax for the subsequent fiscal years, returns under Article 45-2, paragraph (1) or (3) stating matters concerning the deduction of the amount of loss on transfer after aggregation (including those submitted by the time the tax notice for prefectural inhabitant tax is served after the deadline for filing, and returns under Article 45-2, paragraph (4) as applied with terms replaced pursuant to paragraph (7), item (ii) that were submitted by that time; the same applies hereinafter in this paragraph), to be deducted, notwithstanding the latter part of Article 34, paragraph (1) of the Supplementary Provisions and as provided by Cabinet Order, in calculating the amount of long-term capital gains prescribed in that paragraph, the amount of short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions, the gross income, the amount of retirement income or the amount of timber income for prefectural inhabitant tax for each fiscal year relating to those continuously submitted returns of that person liable for tax; provided, however, that this does not apply to the income levy of prefectural inhabitant tax for a fiscal year for which the total income of that person liable for tax for the previous year exceeds 30,000,000 yen.
道府県民税の所得割の納税義務者の前年前三年内の年に生じた通算後譲渡損失の金額（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。）は、特定居住用財産の譲渡損失の金額の生じた年の末日の属する年度の翌年度の道府県民税について前項の申告書を提出した場合であつて、その後の年度分の道府県民税について連続して通算後譲渡損失の金額の控除に関する事項を記載した第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第七項第二号の規定により読み替えて適用される同条第四項の規定による申告書を含む。以下この項において同じ。）を提出しているときに限り、附則第三十四条第一項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の当該連続して提出された申告書に係る各年度分の道府県民税に係る同項に規定する長期譲渡所得の金額、附則第三十五条第一項に規定する短期譲渡所得の金額、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。ただし、当該納税義務者の前年の合計所得金額が三千万円を超える年度分の道府県民税の所得割については、この限りでない。
With regard to the application of Article 32, paragraph (8) where, among the amount of net loss that arose in the three years prior to the previous year for a person liable for the income levy of prefectural inhabitant tax, there is an amount of specified net loss (meaning the amount calculated as provided by Cabinet Order as the amount of net loss pertaining to the amount of loss arising in calculating the amount of capital gains from a specified transfer of a transferred asset made during the application period), "those deducted" in that paragraph is deemed to be replaced with "those deducted and the amount of specified net loss prescribed in Article 4-2, paragraph (5) of the Supplementary Provisions".
Matters necessary for the application of the provisions of paragraph (2) and the preceding two paragraphs are specified by Cabinet Order.
Where the provisions of paragraph (4) apply, the following applies:
第四項の規定の適用がある場合には、次に定めるところによる。
with regard to the application of Article 23, paragraph (1) (limited to the parts relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 24-5, paragraph (1) (limited to the part relating to item (ii)), Article 34, paragraph (1) (limited to the parts relating to item (x)-2 and item (xii)) and paragraph (9), and Article 37, in Article 23, paragraph (1), item (xiii), "paragraphs (8) and (9) of that Article" is deemed to be replaced with "paragraphs (8) and (9) of Article 32 and Article 4-2, paragraph (4) of the Supplementary Provisions";
第二十三条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項並びに第三十七条の規定の適用については、第二十三条第一項第十三号中「の規定」とあるのは「並びに附則第四条の二第四項の規定」と、「同条第一項」とあるのは「第三十二条第一項」とする。
with regard to the application of Article 45-2, paragraph (4), "an amount of net loss or casualty loss" in that paragraph is deemed to be replaced with "an amount of net loss or casualty loss or an amount of loss on transfer after aggregation prescribed in Article 4-2, paragraph (4) of the Supplementary Provisions", "by March 15, the return concerning prefectural inhabitant tax referred to in that paragraph" is deemed to be replaced with "by March 15, the return concerning prefectural inhabitant tax referred to in paragraph (1) or a return concerning prefectural inhabitant tax stating, as provided by an Order of the Ministry of Internal Affairs and Communications, matters concerning the deduction of the amount of loss on transfer after aggregation prescribed in Article 4-2, paragraph (4) of the Supplementary Provisions and other matters specified by Cabinet Order", and "Article 317-2, paragraph (4)" is deemed to be replaced with "Article 317-2, paragraph (4) as applied with terms replaced pursuant to Article 4-2, paragraph (13), item (ii) of the Supplementary Provisions";
第四十五条の二第四項の規定の適用については、同項中「純損失又は雑損失の金額」とあるのは「純損失若しくは雑損失の金額又は附則第四条の二第四項に規定する通算後譲渡損失の金額」と、「三月十五日までに同項の道府県民税に関する申告書」とあるのは「三月十五日までに、第一項の道府県民税に関する申告書又は総務省令で定めるところにより同条第四項に規定する通算後譲渡損失の金額の控除に関する事項その他の政令で定める事項を記載した道府県民税に関する申告書」と、「第三百十七条の二第四項」とあるのは「同条第十三項第二号の規定により読み替えて適用される第三百十七条の二第四項」とする。
with regard to the application of Article 45-3, in paragraph (1) of that Article, "Income Tax Act (" is deemed to be replaced with "Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied with terms replaced pursuant to Article 41-5-2, paragraph (12), item (iii) of the Act on Special Measures Concerning Taxation. " and "paragraphs (1) through (4) of the preceding Article" is deemed to be replaced with "paragraphs (1) through (3) of the preceding Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to Article 4-2, paragraph (7), item (ii) of the Supplementary Provisions", and in paragraph (2) of that Article, "paragraphs (1) through (4) of that Article" is deemed to be replaced with "paragraphs (1) through (3) of that Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to Article 4-2, paragraph (7), item (ii) of the Supplementary Provisions";
第四十五条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第四十一条の五の二第十二項第三号の規定により読み替えて適用される所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第三項まで又は附則第四条の二第七項第二号の規定により読み替えて適用される前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第三項まで又は附則第四条の二第七項第二号の規定により読み替えて適用される前条第四項」とする。
In addition to what is provided for in the preceding three items, matters necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax in the case where the provisions of paragraph (4) apply are specified by Cabinet Order.
If a person liable for the income levy of municipal inhabitant tax has an amount of capital loss on specified residential property arising in calculating the amount of capital gains for municipal inhabitant tax for each fiscal year on or after fiscal year 2005, the provisions of the latter part of paragraph (4) and paragraph (6), item (ii) of Article 34 of the Supplementary Provisions do not apply to that amount of capital loss on specified residential property; provided, however, that this does not apply if that person has received the application of this paragraph with respect to an amount of capital loss on specified residential property other than that amount of capital loss on specified residential property that arose in a year within the three years prior to the previous year.
市町村民税の所得割の納税義務者の平成十七年度以後の各年度分の市町村民税に係る譲渡所得の金額の計算上生じた特定居住用財産の譲渡損失の金額がある場合には、当該特定居住用財産の譲渡損失の金額については、附則第三十四条第四項後段及び第六項第二号の規定は、適用しない。ただし、当該納税義務者が前年前三年内の年において生じた当該特定居住用財産の譲渡損失の金額以外の特定居住用財産の譲渡損失の金額につきこの項の規定の適用を受けているときは、この限りでない。
The preceding paragraph applies only where the return under Article 317-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which that amount of capital loss on specified residential property arose (including a return submitted by the time the tax notice for municipal inhabitant tax is served after the deadline for filing, and the final return under Article 317-3, paragraph (1) submitted by that time) states that the person wishes to receive the application of the preceding paragraph (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns).
前項の規定は、当該特定居住用財産の譲渡損失の金額が生じた年の末日の属する年度の翌年度分の第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
An amount of loss on transfer after aggregation that arose in a year within the three years prior to the previous year for a person liable for the income levy of municipal inhabitant tax (excluding an amount deducted before the previous year pursuant to this paragraph) is, only in the case where the person has submitted the return referred to in the preceding paragraph for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which the amount of capital loss on specified residential property arose, and has thereafter continuously submitted, for municipal inhabitant tax for the subsequent fiscal years, returns under Article 317-2, paragraph (1) or (3) stating matters concerning the deduction of the amount of loss on transfer after aggregation (including those submitted by the time the tax notice for municipal inhabitant tax is served after the deadline for filing, and returns under Article 317-2, paragraph (4) as applied with terms replaced pursuant to paragraph (13), item (ii) that were submitted by that time; the same applies hereinafter in this paragraph), to be deducted, notwithstanding the latter part of Article 34, paragraph (4) of the Supplementary Provisions and as provided by Cabinet Order, in calculating the amount of long-term capital gains prescribed in that paragraph, the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions, the gross income, the amount of retirement income or the amount of timber income for municipal inhabitant tax for each fiscal year relating to those continuously submitted returns of that person liable for tax; provided, however, that this does not apply to the income levy of municipal inhabitant tax for a fiscal year for which the total income of that person liable for tax for the previous year exceeds 30,000,000 yen.
市町村民税の所得割の納税義務者の前年前三年内の年に生じた通算後譲渡損失の金額（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。）は、特定居住用財産の譲渡損失の金額の生じた年の末日の属する年度の翌年度の市町村民税について前項の申告書を提出した場合であつて、その後の年度分の市町村民税について連続して通算後譲渡損失の金額の控除に関する事項を記載した第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第十三項第二号の規定により読み替えて適用される同条第四項の規定による申告書を含む。以下この項において同じ。）を提出しているときに限り、附則第三十四条第四項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の当該連続して提出された申告書に係る各年度分の市町村民税に係る同項に規定する長期譲渡所得の金額、附則第三十五条第五項に規定する短期譲渡所得の金額、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。ただし、当該納税義務者の前年の合計所得金額が三千万円を超える年度分の市町村民税の所得割については、この限りでない。
With regard to the application of Article 313, paragraph (8) where, among the amount of net loss that arose in the three years prior to the previous year for a person liable for the income levy of municipal inhabitant tax, there is an amount of specified net loss (meaning the amount calculated as provided by Cabinet Order as the amount of net loss pertaining to the amount of loss arising in calculating the amount of capital gains from a specified transfer of a transferred asset made during the application period), "amounts deducted" in that paragraph is deemed to be replaced with "amounts deducted and the amount of specified net loss prescribed in Article 4-2, paragraph (11) of the Supplementary Provisions".
Matters necessary for the application of the provisions of paragraph (8) and the preceding two paragraphs are specified by Cabinet Order.
Where the provisions of paragraph (10) apply, the following applies:
第十項の規定の適用がある場合には、次に定めるところによる。
with regard to the application of Article 292, paragraph (1) (limited to the parts relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 295, paragraph (1) (limited to the part relating to item (ii)) and paragraph (3), Article 314-2, paragraph (1) (limited to the parts relating to item (x)-2 and item (xii)) and paragraph (9), and Article 314-6, in Article 292, paragraph (1), item (xiii), "Article 313, paragraphs (8) and (9)" is deemed to be replaced with "Article 313, paragraphs (8) and (9) and Article 4-2, paragraph (10) of the Supplementary Provisions", and "paragraph (1) of that Article" is deemed to be replaced with "Article 313, paragraph (1)";
第二百九十二条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）及び第三項、第三百十四条の二第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項並びに第三百十四条の六の規定の適用については、第二百九十二条第一項第十三号中「の規定」とあるのは「並びに附則第四条の二第十項の規定」と、「同条第一項」とあるのは「第三百十三条第一項」とする。
with regard to the application of Article 317-2, paragraph (4), "an amount of net loss or casualty loss" in that paragraph is deemed to be replaced with "an amount of net loss or casualty loss or an amount of loss on transfer after aggregation prescribed in Article 4-2, paragraph (10) of the Supplementary Provisions", and "the return referred to in that paragraph by March 15" is deemed to be replaced with "the return referred to in paragraph (1) or a return stating, as provided by an Order of the Ministry of Internal Affairs and Communications, matters concerning the deduction of the amount of loss on transfer after aggregation prescribed in Article 4-2, paragraph (10) of the Supplementary Provisions and other matters specified by Cabinet Order, by March 15";
第三百十七条の二第四項の規定の適用については、同項中「純損失又は雑損失の金額」とあるのは「純損失若しくは雑損失の金額又は附則第四条の二第十項に規定する通算後譲渡損失の金額」と、「三月十五日までに同項の申告書」とあるのは「三月十五日までに、第一項の申告書又は総務省令で定めるところにより同条第十項に規定する通算後譲渡損失の金額の控除に関する事項その他の政令で定める事項を記載した申告書」とする。
with regard to the application of Article 317-3, in paragraph (1) of that Article, "Income Tax Act (" is deemed to be replaced with "Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied with terms replaced pursuant to Article 41-5-2, paragraph (12), item (iii) of the Act on Special Measures Concerning Taxation. " and "paragraphs (1) through (4) of the preceding Article" is deemed to be replaced with "paragraphs (1) through (3) of the preceding Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to Article 4-2, paragraph (13), item (ii) of the Supplementary Provisions", and in paragraph (2) of that Article, "paragraphs (1) through (4) of that Article" is deemed to be replaced with "paragraphs (1) through (3) of that Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to Article 4-2, paragraph (13), item (ii) of the Supplementary Provisions";
第三百十七条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第四十一条の五の二第十二項第三号の規定により読み替えて適用される所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第三項まで又は附則第四条の二第十三項第二号の規定により読み替えて適用される前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第三項まで又は附則第四条の二第十三項第二号の規定により読み替えて適用される前条第四項」とする。
In addition to what is provided for in the preceding three items, matters necessary for the application of the provisions concerning the income levy of municipal inhabitant tax in the case where the provisions of paragraph (10) apply are specified by Cabinet Order.
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
amount of capital loss on specified residential propertymachine translation
「特定居住用財産の譲渡損失の金額」
For a prefectural or municipal inhabitant tax income levy (所得割) taxpayer who, from 1 January 2004 to 31 December 2027, makes a specified transfer (特定譲渡) of transferred assets (譲渡資産) as defined in Article 41-5-2, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation while still owing a housing loan on them the day before the contract, the part of the loss on that transfer that cannot be set off against the long-term or short-term capital gains of Articles 34 and 35 of the supplementary provisions (附則) for the following fiscal year's tax, computed as a Cabinet Order (政令) provides and capped at the housing loan balance less the sale price; years in which certain other reliefs on transfers of assets were used are excluded.
Defined inSupplementary Provisions, Article 4-2, paragraph (1), item (i)· applies only in this article
specified transfermachine translation
「特定譲渡」
A specified transfer as defined in Article 41-5-2, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: an individual's transfer (譲渡) of a home in Japan the individual lives in or recently lived in, or its land or land rights, held for more than five years as of 1 January of the year, including a lease of real property that gives rise to capital gains, other than a transfer to the spouse or another person in a special relationship a Cabinet Order (政令) sets and others a Cabinet Order sets.
Short name set inSupplementary Provisions, Article 4-2, paragraph (1), item (i)· applies only in this article
transferred assetmachine translation
「譲渡資産」
A transferred asset as defined in Article 41-5-2, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation, owned for more than five years as of 1 January of the year of transfer: a home in Japan that the taxpayer lives in, or one they no longer live in sold within the time that item allows, either with or without its land or land rights, or the land or land rights of such a home destroyed by a disaster, sold within the time allowed.
Short name set inSupplementary Provisions, Article 4-2, paragraph (1), item (i)· applies only in this article
application periodmachine translation
「適用期間」
The period from 1 January 2004 to 31 December 2027, within which a taxpayer's specified transfer (特定譲渡) of a transferred asset (譲渡資産) must be made for the loss on it to count as a loss on the transfer of specified residential property (特定居住用財産の譲渡損失の金額).
Short name set inSupplementary Provisions, Article 4-2, paragraph (1), item (i)· applies only in this article
amount of net lossmachine translation
「純損失の金額」
A net loss (純損失の金額) referred to in Article 32, paragraph 8 or Article 313, paragraph 8 — a net loss as defined in Article 2, paragraph 1, item 25 of the Income Tax Act — that arose in the year for a taxpayer of the income levy (所得割) of prefectural or municipal inhabitant tax.
Short name set inSupplementary Provisions, Article 4-2, paragraph (1), item (ii)· applies only in this article
amount of loss on transfer after aggregationmachine translation
「通算後譲渡損失の金額」
The part of the taxpayer's net loss (純損失の金額) for the year, as defined in Article 32, paragraph 8 or Article 313, paragraph 8, that arises from a loss on the transfer of specified residential property (特定居住用財産の譲渡損失の金額), worked out as a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 4-2, paragraph (1), item (ii)· applies only in this article
housing loans, etc.machine translation
「住宅借入金等」
A loan from a financial institution defined in Article 8, paragraph 1 of the Act on Special Measures Concerning Taxation or from the Japan Housing Finance Agency (独立行政法人住宅金融支援機構), to be repaid in instalments over ten years or more, taken to build or buy a home or acquire its site, or another borrowing or debt for that purpose (other than interest) of a kind a Cabinet Order (政令) sets, as Articles 41-5 and 41-5-2 of that Act define it.
Defined inSupplementary Provisions, Article 4-2, paragraph (1), item (iii)· applies only in this article
service
送達
The delivery of a document in a court proceeding, such as a lawsuit, to the person it is for, by a procedure the law lays down: unless a provision says otherwise, the court carries it out of its own motion, the court clerk handles the work (Code of Civil Procedure, Article 98), and the person who effects it reports on it to the court in writing (Article 100, paragraph (1)); the complaint must be served on the defendant (Article 138, paragraph (1)), and the judgment on the parties (Article 255, paragraph (1)). A document is served by post or by a court enforcement officer (執行官) (Article 101, paragraph (1)), as a rule by handing it to the person (Article 102-2), at their address, residence, place of business or office, or at their workplace where those are unknown or service there meets an obstacle (Article 103); each party, legal representative and litigation representative (訴訟代理人) must tell the court a place in Japan where they are to be served (Article 104, paragraph (1)), and service abroad is made at the presiding judge's request to that country's authorities or to a Japanese ambassador, minister or consul there (Article 108). If the person is not found at a place other than their workplace, the document may be handed to an employee or a person living with them who can be trusted to receive it, and if it is refused without a legitimate reason it may be left there (Article 106, paragraphs (1) and (3)); where it cannot be served in those ways, the court clerk may send it by registered mail, and it counts as served when it is sent (Article 107, paragraphs (1) and (3)). An electronic record can also be served through the courts' electronic system on a person who has registered for it, by making it available to them and sending them a notice, and that service takes effect when they view it or save it to their computer, or one week after the notice was sent, whichever comes first (Articles 109-2, paragraph (1), and 109-3, paragraph (1)); a person who must make filings online, such as a litigation representative (訴訟代理人) entrusted with the case, can be served this way even without registering, and without a notice, the week then running from when the record was made available (Articles 109-4 and 132-11, paragraph (1)). Where a party's address or other place for service is unknown, among other cases, the court clerk may serve by publication (公示送達), on petition or where the court orders it, and serves the same party by publication again of the clerk's own motion, as a rule (Article 110, paragraphs (1) to (3)): that the clerk holds the document and will hand it over at any time is made available for anyone to view, by a method the Supreme Court's rules (最高裁判所規則) set, and posted on the court's notice board or shown on a screen at the court (Article 111), and service takes effect two weeks after that begins, or six weeks for service to be made abroad, though one made again of the clerk's own motion takes effect the day after it begins (Article 112, paragraphs (1) and (2)). Some time limits run from service: an appeal to the court of second instance (控訴), for one, must be filed within two weeks of the day the judgment is served (Article 285).
Written by AI using Code of Civil Procedure, Arts. 98, 100 to 104, 106 to 112, 132-11, 138, 255, 285 as a reference.