第四十四条の二（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入）
Article 44-2Exclusion from Gross Revenue of Economic Benefits from Debt Forgiveness Received Due to an Order Granting Discharge or Similar
居住者が、破産法（平成十六年法律第七十五号）第二百五十二条第一項（免責許可の決定の要件等）に規定する免責許可の決定又は再生計画認可の決定があつた場合その他資力を喪失して債務を弁済することが著しく困難である場合にその有する債務の免除を受けたときは、当該免除により受ける経済的な利益の価額については、その者の各種所得の金額の計算上、総収入金額に算入しない。
If a Resident receives forgiveness of a debt that the Resident owes in a case where there has been an order granting discharge as prescribed in Article 252, paragraph (1) (Requirements for an Order Granting Discharge) of the Bankruptcy Act (Act No. 75 of 2004) or an order confirming a rehabilitation plan, or in any other case where the Resident has lost financial resources and has extreme difficulty in paying debts, the value of the economic benefit received through that forgiveness is not included in the gross revenue that is used to calculate that Resident's Income in Each Class.
前項の場合において、同項の債務の免除により受ける経済的な利益の価額のうち同項の居住者の次の各号に掲げる場合の区分に応じ当該各号に定める金額（第一号から第四号までに定める金額にあつては当該経済的な利益の価額がないものとして計算した金額とし、第五号に定める金額にあつては同項の規定の適用がないものとして総所得金額、退職所得金額及び山林所得金額を計算した場合における金額とする。）の合計額に相当する部分については、同項の規定は、適用しない。
In the case referred to in the preceding paragraph, the provisions of that paragraph do not apply to the part of the value of the economic benefit received through the forgiveness of the debt referred to in that paragraph that is equivalent to the sum total of the amounts that the following items prescribe for the categories of case set forth in those items that apply to the Resident referred to in that paragraph (for the amounts prescribed in items (i) through (iv), the amounts calculated as if there were no value of the economic benefit, and for the amount prescribed in item (v), the amount arrived at if gross income, retirement income, and timber income are calculated as if the provisions of that paragraph did not apply):
不動産所得を生ずべき業務に係る債務の免除を受けた場合 当該免除を受けた日の属する年分の不動産所得の金額の計算上生じた損失の金額
if the Resident receives forgiveness of a debt relating to an operation that is meant to generate real property income: the amount of loss arising in the calculation of real property income for the year that includes the date on which the Resident received the forgiveness;
事業所得を生ずべき事業に係る債務の免除を受けた場合 当該免除を受けた日の属する年分の事業所得の金額の計算上生じた損失の金額
if the Resident receives forgiveness of a debt relating to a business undertaking that is meant to generate business income: the amount of loss arising in the calculation of business income for the year that includes the date on which the Resident received the forgiveness;
山林所得を生ずべき業務に係る債務の免除を受けた場合 当該免除を受けた日の属する年分の山林所得の金額の計算上生じた損失の金額
if the Resident receives forgiveness of a debt relating to an operation that is meant to generate timber income: the amount of loss arising in the calculation of timber income for the year that includes the date on which the Resident received the forgiveness;
雑所得を生ずべき業務に係る債務の免除を受けた場合 当該免除を受けた日の属する年分の雑所得の金額の計算上生じた損失の金額
if the Resident receives forgiveness of a debt relating to an operation that is meant to generate miscellaneous income: the amount of loss arising in the calculation of miscellaneous income for the year that includes the date on which the Resident received the forgiveness;
第七十条第一項又は第二項（純損失の繰越控除）の規定により、当該債務の免除を受けた日の属する年分の総所得金額、退職所得金額又は山林所得金額の計算上控除する純損失の金額がある場合 当該控除する純損失の金額
if there is a Net Loss to be deducted, pursuant to the provisions of Article 70, paragraph (1) or paragraph (2) (Deduction for Carryover of Net Loss), in calculating the gross income, retirement income, or timber income for the year that includes the date on which the Resident received the forgiveness of the debt: the amount of the Net Loss so deducted.
The provisions of paragraph (1) apply only if the Tax Return states that the provisions of that paragraph are to be applied, the amount not included in gross revenue pursuant to the provisions of that paragraph, and any other information specified by Ministry of Finance Order.
税務署長は、確定申告書の提出がなかつた場合又は前項の記載がない確定申告書の提出があつた場合においても、その提出がなかつたこと又はその記載がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
Even if no Tax Return is filed or if a Tax Return is filed that is not filled out as referred to in the preceding paragraph, the district director may apply the provisions of paragraph (1) on finding there to be unavoidable circumstances for the Resident's failure to file the Tax Return or fill it out in that manner.