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法第七十二条第一項（雑損控除）に規定する政令で定める親族は、居住者の配偶者その他の親族でその年分の総所得金額、退職所得金額及び山林所得金額の合計額が六十二万円以下であるものとする。
The relatives specified by Cabinet Order as prescribed in Article 72, paragraph (1) (Casualty Loss Deduction) of the Act are a spouse or other relative of a Resident for whom the total amount of gross income, the amount of retirement income and the amount of timber income for that year is 620,000 yen or less.
前項に規定する親族と生計を一にする居住者が二人以上ある場合における法第七十二条第一項の規定の適用については、当該親族は、これらの居住者のうちいずれか一の居住者の親族にのみ該当するものとし、その親族がいずれの居住者の親族に該当するかについては、次に定めるところによる。
With regard to the application of Article 72, paragraph (1) of the Act in the case where there are two or more Residents who share the same livelihood with the relative prescribed in the preceding paragraph, that relative is deemed to fall under the relative of only one of those Residents, and which Resident's relative that relative is deemed to be is determined as follows:
その親族が同一生計配偶者又は扶養親族に該当する場合には、その者を自己の同一生計配偶者又は扶養親族としている居住者の親族とする。
where that relative falls under a spouse in the same household or a dependent, the relative of the Resident who treats that person as that Resident's own spouse in the same household or dependent;
その親族が同一生計配偶者又は扶養親族に該当しない場合には、次に定めるところによる。
where that relative does not fall under a spouse in the same household or a dependent, as follows:
その親族が配偶者に該当する場合には、その夫又は妻である居住者の親族とする。
where that relative falls under a spouse, the relative of the Resident who is the husband or wife of that relative; and
その親族が配偶者以外の親族に該当する場合には、これらの居住者のうち総所得金額、退職所得金額及び山林所得金額の合計額が最も大きい居住者の親族とする。
where that relative falls under a relative other than a spouse, the relative of the Resident, among those Residents, for whom the sum of the amount of gross income, the amount of retirement income and the amount of timber income is the largest.
法第七十二条第一項（雑損控除）に規定する政令で定めるやむを得ない支出は、次に掲げる支出とする。
The unavoidable expenditures specified by Cabinet Order as prescribed in Article 72, paragraph (1) (Casualty Loss Deduction) of the Act are the following expenditures:
災害により法第七十二条第一項に規定する資産（以下この項において「住宅家財等」という。）が滅失し、損壊し、又はその価値が減少したことによる当該住宅家財等の取壊し又は除去のための支出その他の付随する支出
expenditures for demolishing or removing the assets prescribed in Article 72, paragraph (1) of the Act (hereinafter in this paragraph referred to as "housing, household goods, etc.") because they have been lost or damaged, or have declined in value, due to a Disaster, and other incidental expenditures;
災害により住宅家財等が損壊し、又はその価値が減少した場合その他災害により当該住宅家財等を使用することが困難となつた場合において、その災害のやんだ日の翌日から一年を経過した日（大規模な災害の場合その他やむを得ない事情がある場合には、三年を経過した日）の前日までにした次に掲げる支出その他これらに類する支出
the following expenditures, and other expenditures similar to these, made in the case where housing, household goods, etc. have been damaged or have declined in value due to a Disaster, or in any other case where it has become difficult to use those housing, household goods, etc. due to a Disaster, by the day preceding the day on which one year has elapsed from the day following the day on which the Disaster ended (or, in the case of a large-scale Disaster or where there are other unavoidable circumstances, the day on which three years have elapsed):
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支出
expenditure for removing earth, sand and other obstacles caused by a Disaster;
当該住宅家財等の原状回復のための支出（当該災害により生じた当該住宅家財等の第三項に規定する損失の金額に相当する部分の支出を除く。第四号において同じ。）
expenditure for restoring those housing, household goods, etc. to their original condition (excluding expenditure for the portion corresponding to the amount of losses prescribed in paragraph (3) that arose to those housing, household goods, etc. from that Disaster; the same applies in item (iv)); or
当該住宅家財等の損壊又はその価値の減少を防止するための支出
expenditure for preventing damage to those housing, household goods, etc. or a decline in their value;
災害により住宅家財等につき現に被害が生じ、又はまさに被害が生ずるおそれがあると見込まれる場合において、当該住宅家財等に係る被害の拡大又は発生を防止するため緊急に必要な措置を講ずるための支出
expenditures for taking urgently necessary measures to prevent the spread or occurrence of damage to housing, household goods, etc., in the case where damage has actually been caused to housing, household goods, etc. by a Disaster, or where it is expected that damage is imminently likely to be caused; or
盗難又は横領による損失が生じた住宅家財等の原状回復のための支出その他これに類する支出
expenditure for restoring housing, household goods, etc. that have suffered a loss from theft or embezzlement to their original condition, and other similar expenditure.
法第七十二条第一項第一号に規定する政令で定める金額は、その年においてした前項第一号から第三号までに掲げる支出の金額（保険金、損害賠償金その他これらに類するものにより補塡される部分の金額を除く。）とする。
The amount specified by Cabinet Order as prescribed in Article 72, paragraph (1), item (i) of the Act is the amount of the expenditures listed in items (i) through (iii) of the preceding paragraph that were made in that year (excluding the portion covered by insurance proceeds, damages or anything similar to these).
法第七十二条第一項の規定を適用する場合において、同項に規定する資産について受けた損失の金額は、当該損失を生じた時の直前におけるその資産の価額（その資産が次の各号に掲げる資産である場合には、当該価額又は当該各号に掲げる資産の区分に応じ当該各号に定める金額）を基礎として計算するものとする。
Where Article 72, paragraph (1) of the Act is applied, the amount of losses sustained on the assets prescribed in that paragraph is to be calculated on the basis of the value of the asset immediately before the time the loss arose (or, where the asset is one listed in the following items, that value or the amount specified in the relevant item in accordance with the category of assets listed in those items).
法第三十八条第二項（譲渡所得の金額の計算上控除する取得費）に規定する資産（次号及び第三号に掲げるものを除く。） 当該損失の生じた日にその資産の譲渡があつたものとみなして同項の規定（その資産が次に掲げる資産である場合には、次に掲げる資産の区分に応じそれぞれ次に定める規定）を適用した場合にその資産の取得費とされる金額に相当する金額
assets prescribed in Article 38, paragraph (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act (excluding those listed in the following item and item (iii)): the amount equivalent to the amount that would be treated as the acquisition cost of the asset if that paragraph (or, where the asset is one of the following assets, the provision specified below in accordance with the category of assets) were applied by deeming there to have been a transfer of assets with respect to the asset on the day the loss arose;
昭和二十七年十二月三十一日以前から引き続き所有していた資産 法第六十一条第三項（昭和二十七年十二月三十一日以前に取得した資産の取得費等）の規定
assets continuously owned since on or before December 31, 1952: the provisions of Article 61, paragraph (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act;
法第六十条第一項第一号（贈与等により取得した資産の取得費等）に掲げる相続又は遺贈により取得した配偶者居住権の目的となつている建物 同条第二項の規定
a building that is subject to a spouse's right of residence acquired through inheritance or bequest listed in Article 60, paragraph (1), item (i) (Acquisition Costs of Assets Acquired as Gifts) of the Act: the provisions of paragraph (2) of that Article; or
法第六十条第一項第一号に掲げる相続又は遺贈により取得した配偶者居住権を有する居住者がその後において取得した当該配偶者居住権の目的となつていた建物 第百六十九条の二第七項（贈与等により取得した資産の取得費等）の規定
a building that was subject to a spouse's right of residence acquired through inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act, and that was subsequently acquired by the Resident who holds that spouse's right of residence: the provisions of Article 169-2, paragraph (7) (Acquisition Costs of Assets Acquired as Gifts, etc.);
法第六十条第一項第一号に掲げる相続又は遺贈により取得した配偶者居住権 当該損失の生じた日に当該配偶者居住権の消滅があつたものとみなして同条第三項の規定を適用した場合に当該配偶者居住権の取得費とされる金額に相当する金額
a spouse's right of residence acquired through inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act: the amount equivalent to the amount that would be treated as the acquisition cost of that spouse's right of residence if paragraph (3) of that Article were applied by deeming that spouse's right of residence to have been extinguished on the day the loss arose; or
法第六十条第一項第一号に掲げる相続又は遺贈により取得した配偶者居住権の目的となつている建物の敷地の用に供される土地（土地の上に存する権利を含む。）を当該配偶者居住権に基づき使用する権利 当該損失の生じた日に当該権利の消滅があつたものとみなして同条第三項の規定を適用した場合に当該権利の取得費とされる金額に相当する金額
a right to use, based on a spouse's right of residence acquired through inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act, land (including rights existing on land) used as the site of the building that is subject to that spouse's right of residence: the amount equivalent to the amount that would be treated as the acquisition cost of that right if paragraph (3) of that Article were applied by deeming that right to have been extinguished on the day the loss arose.
その年において生じた法第七十二条第一項に規定する損失の金額のうちに法第七十一条の二第二項（特定非常災害に係る雑損失の繰越控除の特例）に規定する特定非常災害により生じた損失の金額と他の損失金額（当該特定非常災害により生じた損失の金額以外の法第七十二条第一項に規定する損失の金額をいう。）とがある場合におけるその年において生じた雑損失の金額は、当該特定非常災害により生じた損失の金額から順次成るものとする。
Where, out of the amounts of losses prescribed in Article 72, paragraph (1) of the Act that arose in that year, there are amounts of losses arising from the specified extraordinary Disaster prescribed in Article 71-2, paragraph (2) (Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster) of the Act and other amounts of losses (meaning amounts of losses prescribed in Article 72, paragraph (1) of the Act other than the amounts of losses arising from that specified extraordinary Disaster), the Casualty Loss that arose in that year is deemed to be made up in order, starting from the amounts of losses arising from that specified extraordinary Disaster.
前項の場合において、雑損失の金額のうちに特定雑損失金額と他の雑損失金額とがあるときは、法第七十二条第一項の規定による控除については、他の雑損失金額から順次控除する。
In the case referred to in the preceding paragraph, where, out of the amount of Casualty Loss, there are a specified Casualty Loss and another amount of Casualty Loss, the deduction under Article 72, paragraph (1) of the Act is made in order starting from the other amount of Casualty Loss.
法第七十三条第二項（医療費控除）に規定する政令で定める対価は、次に掲げるものの対価のうち、その病状その他財務省令で定める状況に応じて一般的に支出される水準を著しく超えない部分の金額とする。
The consideration specified by Cabinet Order as prescribed in Article 73, paragraph (2) (Medical Expense Deduction) of the Act is the amount of the portion, out of the consideration for the following, that does not significantly exceed the level generally paid in accordance with the person's medical condition or other circumstances specified by Ministry of Finance Order:
医師又は歯科医師による診療又は治療
diagnosis or treatment by a physician or dentist;
治療又は療養に必要な医薬品の購入
the purchase of medicines necessary for treatment or recuperation;
病院、診療所（これに準ずるものとして財務省令で定めるものを含む。）又は助産所へ収容されるための人的役務の提供
the provision of personal services for admission to a hospital, clinic (including those specified by Ministry of Finance Order as equivalent to it) or midwifery clinic; or
あん摩マツサージ指圧師、はり師、きゆう師等に関する法律（昭和二十二年法律第二百十七号）第三条の二（名簿）に規定する施術者（同法第十二条の二第一項（医業類似行為を業とすることができる者）の規定に該当する者を含む。）又は柔道整復師法（昭和四十五年法律第十九号）第二条第一項（定義）に規定する柔道整復師による施術
treatment by a practitioner prescribed in Article 3-2 (Register) of the Act on Amma-Massage Practitioners, Acupuncturists, and Moxa-cauterists, etc. (Act No. 217 of 1947) (including a person who falls under Article 12-2, paragraph (1) (Persons Who May Engage in Medical-Like Practices) of that Act) or by a judo therapist prescribed in Article 2, paragraph (1) (Definitions) of the Judo Therapists Act (Act No. 19 of 1970);
保健師、看護師又は准看護師による療養上の世話
care for recuperation provided by a public health nurse, nurse or assistant nurse;
助産師による分べんの介助
assistance in childbirth provided by a midwife; or
介護福祉士による社会福祉士及び介護福祉士法（昭和六十二年法律第三十号）第二条第二項（定義）に規定する喀痰吸引等又は同法附則第十条第一項（認定特定行為業務従事者に係る特例）に規定する認定特定行為業務従事者による同項に規定する特定行為
sputum suction, etc. prescribed in Article 2, paragraph (2) (Definitions) of the Certified Social Worker and Certified Care Worker Act (Act No. 30 of 1987) performed by a certified care worker, or a specified act prescribed in Article 10, paragraph (1) (Special Provisions for Certified Specified Act Business Workers) of the Supplementary Provisions of that Act performed by a certified specified act business worker prescribed in that paragraph.
法第七十四条第二項（社会保険料の意義）に規定する政令で定めるものは、次に掲げるものとする。
Those specified by Cabinet Order as prescribed in Article 74, paragraph (2) (Meaning of Social Insurance Premiums) of the Act are the following:
労働者災害補償保険法第四章の二（特別加入）の規定により労働者災害補償保険の保険給付を受けることができることとされた者に係る労働保険の保険料の徴収等に関する法律（昭和四十四年法律第八十四号）の規定による保険料
insurance premiums under the provisions of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 84 of 1969) pertaining to a person who is to be eligible to receive insurance benefits of industrial accident compensation insurance pursuant to the provisions of Chapter IV-2 (Special Enrollment) of the Industrial Accident Compensation Insurance Act;
地方公共団体の職員が条例の規定により組織する団体（以下この号において「互助会」という。）の行う職員の相互扶助に関する制度で次に掲げる要件を備えているものとして財務省令で定めるところにより税務署長の承認を受けているものに基づき、その職員が負担する掛金
contributions borne by employees of a local government under a system of mutual aid among employees that is operated by an organization formed by the employees of the local government pursuant to the provisions of a Prefectural or Municipal Ordinance (hereinafter in this item referred to as a "mutual aid association"), being a system that has been approved by the district director, as provided by Ministry of Finance Order, as satisfying the following requirements:
当該互助会の事業が、地方公務員等共済組合法第五十三条第一項第二号から第十三号まで（短期給付の種類等）に掲げる給付（当該給付に係る同法第六十一条（療養に関する退職又は死亡後の給付）の規定による給付を含む。）に類する給付のみを行うものであること。
that the business of the mutual aid association provides only benefits similar to the benefits listed in Article 53, paragraph (1), items (ii) through (xiii) (Types of Short-Term Benefits, etc.) of the Local Public Officers, etc. Mutual Aid Association Act (including benefits under Article 61 (Benefits after Retirement or Death Pertaining to Medical Treatment) of that Act that pertain to those benefits);
イに規定する給付に要する費用は、主として当該職員が負担する掛金及び当該地方公共団体の補助金によつて充てられるものであること。
that the expenses required for the benefits prescribed in (a) are principally covered by the contributions borne by those employees and the subsidies of that local government; and
当該互助会への加入資格のある者の全員が加入しているものであること。
that all persons eligible to join the mutual aid association have joined it;
国家公務員共済組合法等の一部を改正する法律（昭和三十六年法律第百五十二号）附則第九条から第十一条まで（公庫等の復帰希望職員に関する経過措置）の規定による掛金
contributions under the provisions of Articles 9 through 11 (Transitional Measures for Employees Who Wish to Return to Public Corporations, etc.) of the Supplementary Provisions of the Act Partially Amending the National Public Officers Mutual Aid Association Act, etc. (Act No. 152 of 1961); or
平成二十五年厚生年金等改正法附則第五条第一項（存続厚生年金基金に係る改正前厚生年金保険法等の効力等）の規定によりなおその効力を有するものとされる旧厚生年金保険法（以下この号において「旧効力厚生年金保険法」という。）第百三十八条から第百四十一条まで（費用の負担）の規定により平成二十五年厚生年金等改正法附則第三条第十一号（定義）に規定する存続厚生年金基金の加入員として負担する掛金（旧効力厚生年金保険法第百四十条第四項（徴収金）の規定により負担する徴収金を含む。）
contributions borne as a fund member of a surviving employees' pension fund prescribed in Article 3, item (xi) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, under Articles 138 through 141 (Burden of Expenses) of the former Employees' Pension Insurance Act that remains in force pursuant to Article 5, paragraph (1) (Effect, etc. of the Employees' Pension Insurance Act Before Amendment, etc. Pertaining to Surviving Employees' Pension Funds) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (hereinafter in this item referred to as the "Employees' Pension Insurance Act kept in force") (including collected money borne under Article 140, paragraph (4) (Collected Money) of the Employees' Pension Insurance Act kept in force).
法第七十五条第二項第一号（小規模企業共済等掛金控除）に規定する政令で定める共済契約は、小規模企業共済法及び中小企業事業団法の一部を改正する法律（平成七年法律第四十四号）附則第五条第一項（旧第二種共済契約に係る小規模企業共済法の規定の適用についての読替規定）の規定により読み替えられた小規模企業共済法第九条第一項各号（共済金）に掲げる事由により共済金が支給されることとなる契約とする。
The mutual aid contracts specified by Cabinet Order as prescribed in Article 75, paragraph (2), item (i) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act are contracts under which mutual aid benefits are to be paid on the grounds listed in the items of Article 9, paragraph (1) (Mutual Aid Benefits) of the Small Enterprise Mutual Relief Projects Act as that paragraph is read as replaced pursuant to Article 5, paragraph (1) (Provisions on Reading Replacement for Application of the Small Enterprise Mutual Relief Projects Act to Old Type 2 Mutual Aid Contracts) of the Supplementary Provisions of the Act Partially Amending the Small Enterprise Mutual Relief Projects Act and the Small and Medium Enterprise Corporation Act (Act No. 44 of 1995).