第三百十四条
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 the year that includes the date of occurrence, prescribed in Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, of an extraordinary disaster designated as a specified extraordinary disaster under that paragraph (referred to as a "specified extraordinary disaster" in paragraph (5)) (hereinafter referred to as the "year of the specified extraordinary disaster" in this paragraph and the following paragraph)) has a net loss in the year of a specified extraordinary disaster (meaning the amount of net loss under paragraph (8) of the preceding Article that arose for that person in that year of the specified extraordinary disaster) or a net loss from disaster damage to business assets (meaning a net loss from disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) of the Income Tax Act, excluding one that arose in that year of the specified extraordinary disaster; the same applies hereinafter in this paragraph), in applying the provisions of the preceding Article to individual municipal inhabitant tax for each fiscal year within five fiscal years on or after the second fiscal year following the fiscal year that includes the last day of the year in which that net loss in the year of a specified extraordinary disaster or that net loss from disaster damage to business assets arose, the phrase "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" in paragraph (8) of that Article is replaced with "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act other than the net loss in the year of a specified extraordinary disaster (meaning the net loss in the year of a specified extraordinary disaster prescribed in Article 314-2, paragraph (1); 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 314-2, paragraph (1); the same applies in the following paragraph) (", the phrase "under the provisions of this paragraph)" in that paragraph is replaced with "under the provisions of this paragraph) and the net loss in the year of a specified extraordinary disaster that arose for that person liable for tax in the five years before the previous year (excluding amounts deducted before the previous year under the provisions of this paragraph)", the phrase "the amount of net loss" in paragraph (9) of that Article is replaced with "the amount of net loss other than the net loss from disaster damage to business assets", and the phrase "specified by Cabinet Order" in that paragraph is replaced with "specified by Cabinet Order and the net loss from disaster damage to business assets that arose for that person liable for tax in the five years before the previous year (excluding amounts deducted before the previous year under the provisions of 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（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害（第五項において「特定非常災害」という。）に係る同条第一項の特定非常災害発生日の属する年（以下この項及び次項において「特定非常災害発生年」という。）の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。）が特定非常災害発生年純損失金額（その者の当該特定非常災害発生年において生じた前条第八項の純損失の金額をいう。）又は被災純損失金額（所得税法第七十条の二第四項第一号に規定する被災純損失金額をいい、当該特定非常災害発生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、当該特定非常災害発生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前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「純損失の金額で特定非常災害発生年純損失金額（次条第一項に規定する特定非常災害発生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（次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特定非常災害発生年純損失金額（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 specified disaster loss amount for business assets (meaning the specified disaster loss amount for business assets prescribed in Article 70-2, paragraph (4), item (ii) of the Income Tax 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 (meaning the fixed business assets prescribed in Article 70-2, paragraph (4), item (iii) of that Act; the same applies in the following item) that are used for the business generating business income carried on by that person is one-tenth or more.
事業資産特定災害損失額（所得税法第七十条の二第四項第二号に規定する事業資産特定災害損失額をいう。）の当該納税義務者の有する事業用固定資産（同項第三号に規定する事業用固定資産をいう。次号において同じ。）でその者の営む事業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。
the ratio of the specified disaster loss amount for real property, etc. (meaning the specified disaster loss amount for real property, etc. prescribed in Article 70-2, paragraph (4), item (iv) of the Income Tax 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 generating real property income or timber income carried on by that person is one-tenth or more.
不動産等特定災害損失額（所得税法第七十条の二第四項第四号に規定する不動産等特定災害損失額をいう。）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 listed in the items of the preceding paragraph (excluding a person to whom that paragraph applies) has a specified net loss in the year of a specified extraordinary disaster (meaning the specified net loss in the year of a specified extraordinary disaster prescribed in Article 70-2, paragraph (4), item (v) of the Income Tax Act) or a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) of that Act, excluding one that arose in the year of the specified extraordinary disaster; the same applies hereinafter in this paragraph), in applying the provisions of the preceding Article to individual municipal inhabitant tax for each fiscal year within five fiscal years on or after the second fiscal year following the fiscal year that includes the last day of the year in which that specified net loss in the year of a specified extraordinary disaster or that net loss from disaster damage to business assets arose, the phrase "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" in paragraph (8) of that Article is 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 314-2, paragraph (2); the same applies in the following paragraph) (", the phrase "the amount of net loss under that paragraph (excluding amounts deducted before the previous year under the provisions of that paragraph" in paragraph (9) of that Article is replaced with "the amount of net loss other than the specified net loss in the year of a specified extraordinary disaster (meaning the specified net loss in the year of a specified extraordinary disaster prescribed in Article 314-2, paragraph (2); the same applies hereinafter in this paragraph) and the net loss from disaster damage to business assets (excluding amounts deducted before the previous year under the provisions of the preceding paragraph", and the phrase "specified by Cabinet Order" in that paragraph is replaced with "specified by Cabinet Order, and the specified net loss in the year of a specified extraordinary disaster (excluding amounts deducted before the previous year under the provisions of this paragraph) and the net loss from disaster damage to business assets (excluding amounts deducted before the previous year under the provisions of this paragraph) that arose for that person liable for tax within the five years before the previous year".
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。）が特定非常災害発生年特定純損失金額（所得税法第七十条の二第四項第五号に規定する特定非常災害発生年特定純損失金額をいう。）又は被災純損失金額（同条第四項第一号に規定する被災純損失金額をいい、特定非常災害発生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、当該特定非常災害発生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前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（次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「純損失の金額で特定非常災害発生年特定純損失金額（次条第二項に規定する特定非常災害発生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特定非常災害発生年特定純損失金額（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 70-2, paragraph (4), item (i) of the Income Tax Act; the same applies hereinafter in this paragraph), in applying the provisions of the preceding Article to individual municipal inhabitant tax for each fiscal year within five fiscal years on or after 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, the phrase "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" in paragraph (8) of that Article is 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 314-2, paragraph (3); the same applies in the following paragraph) (", the phrase "the amount of net loss" in paragraph (9) of that Article is replaced with "the amount of net loss other than the net loss from disaster damage to business assets", and the phrase "specified by Cabinet Order" in that paragraph is replaced with "specified by Cabinet Order and the net loss from disaster damage to business assets that arose for that person liable for tax within the five years before the previous year (excluding amounts deducted before the previous year under the provisions of 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（所得税法第七十条の二第四項第一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前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（次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。
Where a person liable for the income levy has a specified casualty loss, in applying the provisions of the preceding Article to individual municipal inhabitant tax for each fiscal year within five fiscal years on or after the second fiscal year following the fiscal year that includes the last day of the year in which that specified casualty loss arose, the phrase "the amount specified respectively in (a), (b) or (c) of that item, and" in paragraph (9) of that Article is replaced with "the amount specified respectively in (a), (b) or (c) of that item) other than the specified casualty loss (meaning the specified casualty loss prescribed in Article 314-2, paragraph (4); the same applies hereinafter in this paragraph) (", the phrase "paragraph (1) of that Article" is replaced with "Article 314-2, paragraph (1)", and the phrase "that Article)" is replaced with "that Article) and the specified casualty loss that arose for that person liable for tax within the five years before the previous year (excluding amounts deducted before the previous year under the provisions of this paragraph or Article 314-2, paragraph (1))".
The specified casualty loss prescribed in the preceding paragraph means, among casualty losses, the part pertaining to the amount of loss arising from a specified extraordinary disaster to assets prescribed in Article 314-2, paragraph (1), item (i) held by the person liable for tax or by a spouse or other relative who shares a livelihood with that person and is specified by Cabinet Order (including the amount of unavoidable expenditure related to that specified extraordinary disaster that is specified by Cabinet Order, and excluding the amount of the part covered by insurance benefits, compensation for damage or the like).
previous yearmachine translation
「前年」
The calendar year before the year in which the first day of the fiscal year concerned falls.
Short name set inArticle 292, paragraph (1), item (vii)· applies only in this article and in Articles 295, 313 to 317-3 and 317-6 to 321-7-9
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).
Short name set inArticle 313, paragraph (3)· applies only in this provision and in Article 313, paragraph (8); and Article 314, paragraph (1)
specified extraordinary Disastermachine translation
「特定非常災害」
An extraordinary disaster designated as a specified extraordinary disaster under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996).
Short name set inArticle 314, paragraph (1)· applies only in this provision and in Article 314, paragraph (5)
year of the specified extraordinary disastermachine translation
「特定非常災害発生年」
For the municipal inhabitant tax (市町村民税), the year containing the day a specified extraordinary disaster (特定非常災害) — a disaster designated under Article 2, paragraph 1 of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster — occurred; a taxpayer who filed a blue return (青色申告書) for that year and whose business assets suffered the losses Article 314, paragraph 1 describes can deduct that year's net loss for five fiscal years.
Short name set inArticle 314, paragraph (1)· applies only in this paragraph and in Article 314, paragraph (2)
net loss in the year of a specified extraordinary disastermachine translation
「特定非常災害発生年純損失金額」
The net loss a blue-return filer incurred in the year a specified extraordinary disaster (特定非常災害) occurred, where their business assets lost at least a tenth of their value in it; it can be carried forward for five years.
Defined inArticle 314, 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 70-2, paragraph 4, item 1 of the Income Tax Act — the part of a year's net loss that relates, as a Cabinet Order (政令) specifies, to the total of the losses a specified disaster caused to inventory (棚卸資産特定災害損失額), to fixed assets (固定資産特定災害損失額) and to timber (山林特定災害損失額) that are not losses under Article 70, paragraph 2, item 1 of that Act — leaving out any that arose in the year of the specified extraordinary disaster (特定非常災害発生年).
Defined inArticle 314, paragraph (1)· 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 inArticle 314, paragraph (1), item (i)· applies only in this provision and in Article 314, paragraph (1), item (ii)
specified net loss in the year of a specified extraordinary disastermachine translation
「特定非常災害発生年特定純損失金額」
A specified net loss in the year of a specified extraordinary disaster as defined in Article 70-2, paragraph 4, item 5 of the Income Tax Act; a taxpayer who meets either requirement of Article 314, paragraph 1 but does not use that paragraph can deduct it from the income on which the municipal inhabitant tax (市町村民税) is charged for five fiscal years.
Defined inArticle 314, 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 70-2, paragraph 4, item 1 of the Income Tax Act — the part of a year's net loss that relates, as a Cabinet Order (政令) specifies, to the total of the losses a specified disaster caused to inventory (棚卸資産特定災害損失額), to fixed assets (固定資産特定災害損失額) and to timber (山林特定災害損失額) that are not losses under Article 70, paragraph 2, item 1 of that Act — leaving out any that arose in the year of the specified extraordinary disaster (特定非常災害発生年).
Defined inArticle 314, 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 70-2, paragraph 4, item 1 of the Income Tax Act — the part of a year's net loss that relates, as a Cabinet Order (政令) specifies, to the total of the losses a specified disaster caused to inventory (棚卸資産特定災害損失額), to fixed assets (固定資産特定災害損失額) and to timber (山林特定災害損失額) that are not losses under Article 70, paragraph 2, item 1 of that Act.
Defined inArticle 314, paragraph (3)· applies only in this paragraph
specified casualty lossmachine translation
「特定雑損失金額」
For the municipal inhabitant tax (市町村民税), the part of a casualty loss (雑損失の金額) arising from losses that a specified extraordinary disaster (特定非常災害) caused to assets of the kind Article 314-2, paragraph 1, item 1 covers, owned by the taxpayer or by a spouse or other relative sharing the taxpayer's livelihood of a kind a Cabinet Order (政令) sets — including unavoidable related spending a Cabinet Order sets, less what insurance, damages or the like made good — which can be deducted in each of the five fiscal years from the fiscal year after next.
Defined inArticle 314, paragraph (4)· applies only in this paragraph
damages
損害賠償
Compensation for loss one person has caused another. A debtor who does not perform an obligation as it should be performed, or cannot perform it, must compensate the creditor for the loss that results, unless the failure comes from a cause the debtor is not responsible for, judged by the contract or other source of the obligation and by accepted views in dealings (Civil Code, Article 415, paragraph (1)); and a person who, intentionally or negligently, infringes another's rights or legally protected interests must compensate for the loss that results (Article 709). It is paid in money unless otherwise agreed (Articles 417 and 722, paragraph (1)), and the parties to a contract may agree in advance the amount due if it is not performed; a sum fixed for breach (違約金) is presumed to be such an agreement (Article 420, paragraphs (1) and (3)). The Consumer Contract Act makes void the part of such an amount in a consumer contract, for its cancellation, with any penalty added, above the average loss the business would suffer from the cancellation of consumer contracts of that kind, measured separately for each category the clause sets, such as the reason for and time of cancellation (Consumer Contract Act, Article 9, paragraph (1), item (i)).
Written by AI using Civil Code, Arts. 415, 417, 420, 709, 722 and Consumer Contract Act, Art. 9 as a reference.