第二百五条（雑損控除の適用を認められる親族の範囲）
Article 205Scope of Relatives Recognized as Eligible for Casualty Loss Deduction
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 sum of the amount of gross income, the amount of retirement income and the amount of timber income for that year is 580,000 yen or less.
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五十八万円以下であるものとする。
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:
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 does not fall under a spouse in the same household or a dependent, as follows:
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 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 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.
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。