Supplementary Provisions, Article 44Special Provisions on Carry-Forward Deduction of Net Losses in Relation to the Great East Japan Earthquake
第四十四条（東日本大震災に係る純損失の繰越控除の特例）
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 (meaning the blue return prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act; the same applies in paragraph (5)) for income tax for 2011) has a 2011 net loss amount (meaning the amount of net loss referred to in Article 32, paragraph (8) that arose for that person in 2011; the same applies hereinafter in this paragraph) or a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 7, paragraph (4), item (iii) of 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; hereinafter referred to as the "Earthquake Special Provisions Act"), excluding that arising in 2011; the same applies hereinafter in this paragraph), then, 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 2011 net loss amount or that net loss from disaster damage to business assets arose, in paragraph (8) of that Article, "the amount of net loss (" is deemed to be replaced with "the amount of net loss other than the 2011 net loss amount (meaning the 2011 net loss amount prescribed in Article 44, paragraph (1) of the Supplementary Provisions; 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 44, paragraph (1) of the Supplementary Provisions; the same applies in paragraph (9) of that Article) (", and "excluding those deducted before the previous year pursuant to this paragraph)" is deemed to be replaced with "excluding those deducted before the previous year pursuant to this paragraph), and the 2011 net loss amount 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)"; and in paragraph (9) of that Article, "the amount of net loss" is deemed to be replaced with "the amount of net loss other than the net loss from disaster damage to business assets" and "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 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)".
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（平成二十三年分の所得税につき青色申告書（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。第五項において同じ。）を提出している者に限る。）が平成二十三年純損失金額（その者の平成二十三年において生じた第三十二条第八項の純損失の金額をいう。以下この項において同じ。）又は被災純損失金額（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下「震災特例法」という。）第七条第四項第三号に規定する被災純損失金額をいい、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第三十二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「純損失の金額で平成二十三年純損失金額（附則第四十四条第一項に規定する平成二十三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（附則第四十四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平成二十三年純損失金額（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。
the ratio of the business asset earthquake loss amount (meaning the business asset earthquake loss amount prescribed in Article 7, paragraph (4), item (iv) of the Earthquake Special Provisions Act) to the total of the amounts equivalent to the amounts specified by Cabinet Order as the value of the fixed business assets (meaning the fixed assets, etc. prescribed in Article 6, paragraph (2) of the Earthquake Special Provisions Act, other than land and rights on land; the same applies in the following item) held by that person liable for tax that are used for the business carried on by that person liable for tax from which business income is to arise is 1/10 or more;
the ratio of the real property, etc. earthquake loss amount (meaning the real property, etc. earthquake loss amount prescribed in Article 7, paragraph (4), item (v) of the Earthquake Special Provisions Act) to the total of the amounts equivalent to the amounts specified by Cabinet Order as the value of the fixed business assets held by that person liable for tax that are used for the business carried on by that person liable for tax from which real property income or timber income is to arise is 1/10 or more.
不動産等震災損失額（震災特例法第七条第四項第五号に規定する不動産等震災損失額をいう。）の当該納税義務者の有する事業用固定資産でその者の営む不動産所得又は山林所得を生ずべき事業の用に供されるものの価額として政令で定める金額に相当する金額の合計額のうちに占める割合が十分の一以上であること。
Where a person liable for the income levy who satisfies any of the requirements set forth in the items of the preceding paragraph (excluding a person to whom that paragraph applies) has a 2011 specified net loss amount (meaning the 2011 specified net loss amount prescribed in Article 7, paragraph (4), item (vi) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph) or a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in paragraph (4), item (iii) of that Article, excluding that arising in 2011; the same applies hereinafter in this paragraph), then, 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 2011 specified net loss amount or that net loss from disaster damage to business assets arose, in paragraph (8) of that Article, "the amount of net loss (" is deemed to be replaced with "the amount of net loss other than the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 44, paragraph (2) of the Supplementary Provisions; the same applies in the following paragraph) ("; in paragraph (9) of that Article, "the amount of net loss under that paragraph" is deemed to be replaced with "the amount of net loss other than the 2011 specified net loss amount (meaning the 2011 specified net loss amount prescribed in Article 44, paragraph (2) of the Supplementary Provisions; the same applies hereinafter in this paragraph) and the net loss from disaster damage to business assets under the preceding paragraph"; and "and are specified by Cabinet Order" is deemed to be replaced with "and are specified by Cabinet Order, and the 2011 specified net loss amount 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) and the net loss from disaster damage to business assets (excluding that deducted in a year before the previous year pursuant to this paragraph)".
所得割の納税義務者のうち前項各号に掲げる要件のいずれかを満たす者（同項の規定の適用を受ける者を除く。）が平成二十三年特定純損失金額（震災特例法第七条第四項第六号に規定する平成二十三年特定純損失金額をいう。以下この項において同じ。）又は被災純損失金額（同条第四項第三号に規定する被災純損失金額をいい、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第三十二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「純損失の金額で被災純損失金額（附則第四十四条第二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、同条第九項中「純損失の金額（同項」とあるのは「純損失の金額で平成二十三年特定純損失金額（附則第四十四条第二項に規定する平成二十三年特定純損失金額をいう。以下この項において同じ。）及び被災純損失金額以外のもの（前項」と、「で政令で定めるもの」とあるのは「で政令で定めるもの並びに当該納税義務者の前年前五年内において生じた平成二十三年特定純損失金額（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。）及び被災純損失金額（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。
Where a person liable for the income levy (excluding a person to whom the preceding two paragraphs apply) has a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 7, paragraph (4), item (iii) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph), then, 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 net loss from disaster damage to business assets arose, in paragraph (8) of that Article, "the amount of net loss (" is deemed to be replaced with "the amount of net loss other than the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 44, paragraph (3) of the Supplementary Provisions; the same applies in the following paragraph) ("; in paragraph (9) of that Article, "the amount of net loss" is deemed to be replaced with "the amount of net loss other than the net loss from disaster damage to business assets"; and "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 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)".
所得割の納税義務者（前二項の規定の適用を受ける者を除く。）が被災純損失金額（震災特例法第七条第四項第三号に規定する被災純損失金額をいう。以下この項において同じ。）を有する場合には、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第三十二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「純損失の金額で被災純損失金額（附則第四十四条第三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、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。
In a case where the business assets (meaning the business assets prescribed in Article 7, paragraph (7) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph) held by a person liable for the income levy of prefectural inhabitant tax have been damaged or declined in value due to the Great East Japan Earthquake, or where it has otherwise become difficult to use those business assets for business due to the Great East Japan Earthquake, when the person liable for tax, who was unable, due to unavoidable circumstances such as the state of projects for reconstruction from the Great East Japan Earthquake, to make expenditure by the day preceding the day on which three years have elapsed from the day following the day on which the disaster ended for the following expenses related to the Great East Japan Earthquake and other expenses similar thereto (hereinafter in this paragraph referred to as "earthquake-related restoration expenses"), has made expenditure for earthquake-related restoration expenses by the day preceding the day on which three years have elapsed from the day following the day on which those circumstances ceased, the amount so expended is deemed to be the amount of unavoidable expenditure related to a disaster specified by Cabinet Order prescribed in Article 32, paragraph (10), and Article 32, paragraph (9) applies.
その有する事業用資産（震災特例法第七条第七項に規定する事業用資産をいう。以下この項において同じ。）が東日本大震災により損壊し、又はその価値が減少した場合その他東日本大震災により当該事業用資産を業務の用に供することが困難となつた場合において、東日本大震災に関連する次に掲げる費用その他これらに類する費用（以下この項において「震災関連原状回復費用」という。）について東日本大震災からの復興のための事業の状況その他のやむを得ない事情によりその災害のやんだ日の翌日から三年を経過した日の前日までにその支出をすることができなかつた道府県民税の所得割の納税義務者が、当該事情がやんだ日の翌日から三年を経過した日の前日までに震災関連原状回復費用の支出をしたときは、当該支出をした金額は第三十二条第十項に規定する災害に関連するやむを得ない支出で政令で定めるものの金額とみなして、同条第九項の規定を適用する。
expenses for removing earth and sand and other obstacles caused by the disaster;
災害により生じた土砂その他の障害物を除去するための費用
repair expenses for restoring those business assets to their original condition;
当該事業用資産の原状回復のための修繕費
expenses for preventing damage to those business assets or a decline in their value.
当該事業用資産の損壊又はその価値の減少を防止するための費用
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 2011) has a 2011 net loss amount (meaning the amount of net loss referred to in Article 313, paragraph (8) that arose for that person in 2011; the same applies hereinafter in this paragraph) or a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 7, paragraph (4), item (iii) of the Earthquake Special Provisions Act, excluding that arising in 2011; the same applies hereinafter in this paragraph), then, 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 2011 net loss amount or that net loss from disaster damage to business assets arose, in paragraph (8) of that Article, "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" is deemed to be replaced with "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act other than the 2011 net loss amount (meaning the 2011 net loss amount prescribed in Article 44, paragraph (5) of the Supplementary Provisions; 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 44, paragraph (5) of the Supplementary Provisions; the same applies in Article 313, paragraph (9)) (", and "excluding amounts deducted before the previous year under the provisions of this paragraph)" is deemed to be replaced with "excluding amounts deducted before the previous year under the provisions of this paragraph), and the 2011 net loss amount 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)"; and in paragraph (9) of that Article, "the amount of net loss" is deemed to be replaced with "the amount of net loss other than the net loss from disaster damage to business assets" and "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 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)".
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（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。）が平成二十三年純損失金額（その者の平成二十三年において生じた第三百十三条第八項の純損失の金額をいう。以下この項において同じ。）又は被災純損失金額（震災特例法第七条第四項第三号に規定する被災純損失金額をいい、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第三百十三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「純損失の金額で平成二十三年純損失金額（附則第四十四条第五項に規定する平成二十三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（附則第四十四条第五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平成二十三年純損失金額（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。
the ratio of the business asset earthquake loss amount (meaning the business asset earthquake loss amount prescribed in Article 7, paragraph (4), item (iv) of the Earthquake Special Provisions Act) to the total of the amounts equivalent to the amounts specified by Cabinet Order as the value of the fixed business assets (meaning the fixed assets, etc. prescribed in Article 6, paragraph (2) of the Earthquake Special Provisions Act, other than land and rights on land; the same applies in the following item) held by that person liable for tax that are used for the business carried on by that person liable for tax from which business income is to arise is 1/10 or more;
the ratio of the real property, etc. earthquake loss amount (meaning the real property, etc. earthquake loss amount prescribed in Article 7, paragraph (4), item (v) of the Earthquake Special Provisions Act) to the total of the amounts equivalent to the amounts specified by Cabinet Order as the value of the fixed business assets held by that person liable for tax that are used for the business carried on by that person liable for tax from which real property income or timber income is to arise is 1/10 or more.
不動産等震災損失額（震災特例法第七条第四項第五号に規定する不動産等震災損失額をいう。）の当該納税義務者の有する事業用固定資産でその者の営む不動産所得又は山林所得を生ずべき事業の用に供されるものの価額として政令で定める金額に相当する金額の合計額のうちに占める割合が十分の一以上であること。
Where a person liable for the income levy who satisfies any of the requirements set forth in the items of the preceding paragraph (excluding a person to whom that paragraph applies) has a 2011 specified net loss amount (meaning the 2011 specified net loss amount prescribed in Article 7, paragraph (4), item (vi) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph) or a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in paragraph (4), item (iii) of that Article, excluding that arising in 2011; the same applies hereinafter in this paragraph), then, 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 2011 specified net loss amount or that net loss from disaster damage to business assets arose, in paragraph (8) of that Article, "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" is deemed to be replaced with "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act other than the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 44, paragraph (6) of the Supplementary Provisions; the same applies in paragraph (9) of that Article) ("; in paragraph (9) of that Article, "the amount of net loss under that paragraph" is deemed to be replaced with "the amount of net loss other than the 2011 specified net loss amount (meaning the 2011 specified net loss amount prescribed in Article 44, paragraph (6) of the Supplementary Provisions; the same applies hereinafter in this paragraph) and the net loss from disaster damage to business assets under the preceding paragraph"; and "and are specified by Cabinet Order" is deemed to be replaced with "and are specified by Cabinet Order, and the 2011 specified net loss amount 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) and the net loss from disaster damage to business assets (excluding that deducted in a year before the previous year pursuant to this paragraph)".
所得割の納税義務者のうち前項各号に掲げる要件のいずれかを満たす者（同項の規定の適用を受ける者を除く。）が平成二十三年特定純損失金額（震災特例法第七条第四項第六号に規定する平成二十三年特定純損失金額をいう。以下この項において同じ。）又は被災純損失金額（同条第四項第三号に規定する被災純損失金額をいい、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第三百十三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「純損失の金額で被災純損失金額（附則第四十四条第六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、同条第九項中「純損失の金額（同項」とあるのは「純損失の金額で平成二十三年特定純損失金額（附則第四十四条第六項に規定する平成二十三年特定純損失金額をいう。以下この項において同じ。）及び被災純損失金額以外のもの（前項」と、「で政令で定めるもの」とあるのは「で政令で定めるもの並びに当該納税義務者の前年前五年内において生じた平成二十三年特定純損失金額（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。）及び被災純損失金額（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。
Where a person liable for the income levy (excluding a person to whom the preceding two paragraphs apply) has a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 7, paragraph (4), item (iii) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph), then, 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 net loss from disaster damage to business assets arose, in paragraph (8) of that Article, "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" is deemed to be replaced with "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act other than the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 44, paragraph (7) of the Supplementary Provisions; the same applies in the following paragraph) ("; in paragraph (9) of that Article, "the amount of net loss" is deemed to be replaced with "the amount of net loss other than the net loss from disaster damage to business assets"; and "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 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)".
所得割の納税義務者（前二項の規定の適用を受ける者を除く。）が被災純損失金額（震災特例法第七条第四項第三号に規定する被災純損失金額をいう。以下この項において同じ。）を有する場合には、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第三百十三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「純損失の金額で被災純損失金額（附則第四十四条第七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、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。
In a case where the business assets (meaning the business assets prescribed in Article 7, paragraph (7) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph) held by a person liable for the income levy of municipal inhabitant tax have been damaged or declined in value due to the Great East Japan Earthquake, or where it has otherwise become difficult to use those business assets for business due to the Great East Japan Earthquake, when the person liable for tax, who was unable, due to unavoidable circumstances such as the state of projects for reconstruction from the Great East Japan Earthquake, to make expenditure by the day preceding the day on which three years have elapsed from the day following the day on which the disaster ended for the following expenses related to the Great East Japan Earthquake and other expenses similar thereto (hereinafter in this paragraph referred to as "earthquake-related restoration expenses"), has made expenditure for earthquake-related restoration expenses by the day preceding the day on which three years have elapsed from the day following the day on which those circumstances ceased, the amount so expended is deemed to be the amount of unavoidable expenditure related to a disaster specified by Cabinet Order prescribed in Article 313, paragraph (10), and Article 313, paragraph (9) applies.
その有する事業用資産（震災特例法第七条第七項に規定する事業用資産をいう。以下この項において同じ。）が東日本大震災により損壊し、又はその価値が減少した場合その他東日本大震災により当該事業用資産を業務の用に供することが困難となつた場合において、東日本大震災に関連する次に掲げる費用その他これらに類する費用（以下この項において「震災関連原状回復費用」という。）について東日本大震災からの復興のための事業の状況その他のやむを得ない事情によりその災害のやんだ日の翌日から三年を経過した日の前日までにその支出をすることができなかつた市町村民税の所得割の納税義務者が、当該事情がやんだ日の翌日から三年を経過した日の前日までに震災関連原状回復費用の支出をしたときは、当該支出をした金額は第三百十三条第十項に規定する災害に関連するやむを得ない支出で政令で定めるものの金額とみなして、同条第九項の規定を適用する。
expenses for removing earth and sand and other obstacles caused by the disaster;
災害により生じた土砂その他の障害物を除去するための費用
repair expenses for restoring those business assets to their original condition;
当該事業用資産の原状回復のための修繕費
expenses for preventing damage to those business assets or a decline in their value.
当該事業用資産の損壊又はその価値の減少を防止するための費用
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
Great East Japan Earthquakemachine translation
「東日本大震災」
The disaster caused by the earthquake off the Pacific coast of the Tohoku region (東北地方太平洋沖地震) on 11 March 2011 and by the nuclear power plant accident that followed it.
Defined inSupplementary Provisions, Article 42, paragraph (1)
2011 net loss amountmachine translation
「平成二十三年純損失金額」
For an income levy (所得割) taxpayer who meets one of the requirements the paragraph lists and filed a blue return (青色申告書) for 2011 income tax, the net loss (純損失の金額) under Article 32, paragraph 8 that arose in 2011, which the paragraph treats separately when net losses are carried forward under Article 32 for the prefectural inhabitant tax (道府県民税).
Defined inSupplementary Provisions, Article 44, paragraph (1)· applies only in this paragraph
net loss from disaster damage to business assetsmachine translation
「被災純損失金額」
A net loss from disaster damage to business assets as defined in Article 7, paragraph 4, item 3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake — the part of a year's net 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) that are not losses under Article 70, paragraph 2, item 1 of the Income Tax Act — leaving out any that arose in 2011.
Defined inSupplementary Provisions, Article 44, paragraph (1)· applies only in this paragraph
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)
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 44, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 44, paragraph (5)
fixed business assetmachine translation
「事業用固定資産」
Fixed assets, and assets of a similar kind that a Cabinet Order (政令) specifies, other than land and rights over land.
Defined inSupplementary Provisions, Article 44, paragraph (1), item (i)· applies only in this provision and in Supplementary Provisions, Article 44, paragraph (1), item (ii)
2011 specified net loss amountmachine translation
「平成二十三年特定純損失金額」
The 2011 specified net loss as Article 7, paragraph 4, item 6 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake defines it: the part, specified by a Cabinet Order (政令), of a person's net loss (純損失の金額) for 2011 that relates to the losses listed in the items of Article 70, paragraph 2 of the Income Tax Act.
Defined inSupplementary Provisions, Article 44, paragraph (2)· applies only in this paragraph
net loss from disaster damage to business assetsmachine translation
「被災純損失金額」
A net loss from disaster damage to business assets as defined in Article 7, paragraph 4, item 3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake — the part of a year's net 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) that are not losses under Article 70, paragraph 2, item 1 of the Income Tax Act — leaving out any that arose in 2011.
Defined inSupplementary Provisions, Article 44, paragraph (2)· applies only in this paragraph
net loss from disaster damage to business assetsmachine translation
「被災純損失金額」
A net loss from disaster damage to business assets as defined in Article 7, paragraph 4, item 3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake — the part of a year's net 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) that are not losses under Article 70, paragraph 2, item 1 of the Income Tax Act.
Defined inSupplementary Provisions, Article 44, paragraph (3)· applies only in this paragraph
business assetsmachine translation
「事業用資産」
Inventory, fixed assets, etc. (固定資産等 — fixed assets and similar assets a Cabinet Order (政令) sets, used in a business yielding real estate, business or forestry income) or forests, as defined in Article 7, paragraph 7 of the Earthquake Special Provisions Act (震災特例法).
Defined inSupplementary Provisions, Article 44, paragraph (4)· applies only in this paragraph
earthquake-related restoration expensemachine translation
「震災関連原状回復費用」
An expense connected with the Great East Japan Earthquake (東日本大震災) — to remove earth, sand or other obstacles the disaster left, to repair a business asset (事業用資産) to its former state, or to prevent its damage or loss of value, or a similar expense — where a business asset of a taxpayer of the income levy (所得割) of the prefectural inhabitant tax (道府県民税) was damaged, reduced in value or made hard to use in business by that earthquake.
Short name set inSupplementary Provisions, Article 44, paragraph (4)· applies only in this paragraph
2011 net loss amountmachine translation
「平成二十三年純損失金額」
For an income levy (所得割) taxpayer who meets one of the requirements of paragraph 1 and filed a blue return (青色申告書) for 2011 income tax, the net loss (純損失の金額) under Article 313, paragraph 8 that arose in 2011, which the paragraph treats separately when net losses are carried forward under Article 313 for the municipal inhabitant tax (市町村民税).
Defined inSupplementary Provisions, Article 44, paragraph (5)· applies only in this paragraph
net loss from disaster damage to business assetsmachine translation
「被災純損失金額」
A net loss from disaster damage to business assets as defined in Article 7, paragraph 4, item 3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake — the part of a year's net 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) that are not losses under Article 70, paragraph 2, item 1 of the Income Tax Act — leaving out any that arose in 2011.
Defined inSupplementary Provisions, Article 44, paragraph (5)· applies only in this paragraph
fixed business assetmachine translation
「事業用固定資産」
Fixed assets, and assets of a similar kind that a Cabinet Order (政令) specifies, other than land and rights over land.
Defined inSupplementary Provisions, Article 44, paragraph (5), item (i)· applies only in this provision and in Supplementary Provisions, Article 44, paragraph (5), item (ii)
2011 specified net loss amountmachine translation
「平成二十三年特定純損失金額」
The 2011 specified net loss as Article 7, paragraph 4, item 6 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake defines it: the part, specified by a Cabinet Order (政令), of a person's net loss (純損失の金額) for 2011 that relates to the losses listed in the items of Article 70, paragraph 2 of the Income Tax Act.
Defined inSupplementary Provisions, Article 44, paragraph (6)· applies only in this paragraph
net loss from disaster damage to business assetsmachine translation
「被災純損失金額」
A net loss from disaster damage to business assets as defined in Article 7, paragraph 4, item 3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake — the part of a year's net 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) that are not losses under Article 70, paragraph 2, item 1 of the Income Tax Act — leaving out any that arose in 2011.
Defined inSupplementary Provisions, Article 44, paragraph (6)· applies only in this paragraph
net loss from disaster damage to business assetsmachine translation
「被災純損失金額」
A net loss from disaster damage to business assets as defined in Article 7, paragraph 4, item 3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake — the part of a year's net 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) that are not losses under Article 70, paragraph 2, item 1 of the Income Tax Act.
Defined inSupplementary Provisions, Article 44, paragraph (7)· applies only in this paragraph
business assetsmachine translation
「事業用資産」
Inventory, fixed assets, etc. (固定資産等 — fixed assets and similar assets a Cabinet Order (政令) sets, used in a business yielding real estate, business or forestry income) or forests, as defined in Article 7, paragraph 7 of the Earthquake Special Provisions Act (震災特例法).
Defined inSupplementary Provisions, Article 44, paragraph (8)· applies only in this paragraph
earthquake-related restoration expensemachine translation
「震災関連原状回復費用」
An expense connected with the Great East Japan Earthquake (東日本大震災) — to remove earth, sand or other obstacles the disaster left, to repair a business asset (事業用資産) to its former state, or to prevent its damage or loss of value, or a similar expense — where a business asset of a taxpayer of the income levy (所得割) of the municipal inhabitant tax (市町村民税) was damaged, reduced in value or made hard to use in business by that earthquake.
Short name set inSupplementary Provisions, Article 44, paragraph (8)· applies only in this paragraph