確定申告書を提出する居住者のその年の前年以前三年内の各年において生じた雑損失の金額（この項又は第七十二条第一項（雑損控除）の規定により前年以前において控除されたものを除く。）は、政令で定めるところにより、当該申告書に係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。
The Casualty Loss that a Resident filing a Tax Return has incurred in any of the three years prior to the relevant year (other than an amount deducted in or before the previous year pursuant to the provisions of this paragraph or Article 72, paragraph (1) (Casualty Loss Deduction)) is applied as a deduction pursuant to Cabinet Order when the amount of gross income, retirement income, or timber income for the year of the return is calculated.
The provisions of the preceding paragraph apply only if the Resident referred to in that paragraph files a Tax Return for income taxes in the year in which the Casualty Loss arises and if the Resident continues to file a Tax Return thereafter.
第一項の規定による控除は、雑損失の繰越控除という。
A deduction under paragraph (1) is referred to as a deduction for carryover of casualty loss.