Supplementary Provisions, Article 42Special Provisions on Casualty Loss Deduction Amounts, etc. Relating to the Great East Japan Earthquake
第四十二条（東日本大震災に係る雑損控除額等の特例）
A prefecture may, at the election of a person liable for the income levy, in the case where there is an amount of loss suffered due to the Great East Japan Earthquake (meaning the disaster caused by the Tohoku Region Pacific Coast Earthquake that occurred on March 11, 2011 and the accompanying nuclear power plant accident; the same applies hereinafter) with respect to the assets prescribed in Article 34, paragraph (1), item (i) (including the amount of unavoidable expenditure related to the Great East Japan Earthquake that is specified by Cabinet Order (hereinafter in this paragraph referred to as "disaster-related expenditure") and excluding the amount of the portion covered by insurance benefits, compensation for damage or other similar payments; hereinafter in this paragraph and paragraph (1) of the following Article referred to as the "special loss amount"), apply the provisions of Article 32, paragraph (9) and Article 34, paragraph (1) to the special loss amount (in the case where there is disaster-related expenditure, limited to what was spent by the day before the day of submission of the return prescribed in the following paragraph; hereinafter in this paragraph referred to as the "loss amount eligible for the special rule") as the amount of the loss prescribed in that item that arose in 2010. In this case, the loss amount eligible for the special rule pertaining to the amount deducted under those provisions is deemed not to have arisen in the year in which it arose, for the purposes of the application of the provisions concerning individual prefectural inhabitant tax for fiscal year 2012 and thereafter, being the fiscal year following the fiscal year that includes the last day of the year in which that loss amount eligible for the special rule arose.
道府県は、所得割の納税義務者の選択により、東日本大震災（平成二十三年三月十一日に発生した東北地方太平洋沖地震及びこれに伴う原子力発電所の事故による災害をいう。以下同じ。）により第三十四条第一項第一号に規定する資産について受けた損失の金額（東日本大震災に関連するやむを得ない支出で政令で定めるもの（以下この項において「災害関連支出」という。）の金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。以下この項及び次条第一項において「特例損失金額」という。）がある場合には、特例損失金額（災害関連支出がある場合には、次項に規定する申告書の提出の日の前日までに支出したものに限る。以下この項において「損失対象金額」という。）について、平成二十二年において生じた同号に規定する損失の金額として、第三十二条第九項及び第三十四条第一項の規定を適用することができる。この場合において、これらの規定により控除された金額に係る当該損失対象金額は、その者の平成二十四年度以後の年度分で当該損失対象金額が生じた年の末日の属する年度の翌年度分の個人の道府県民税に関する規定の適用については、当該損失対象金額が生じた年において生じなかつたものとみなす。
The provisions of the preceding paragraph apply only in the case where the return under Article 45-2, paragraph (1) or (3) for fiscal year 2011 (including a return submitted after the deadline for filing but by the time the tax notice for prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) contains a statement to the effect that the person seeks the application of the provisions of the preceding paragraph (including where the mayor of the municipality finds that there are unavoidable reasons for the absence of that statement in these returns).
前項の規定は、平成二十三年度分の第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載がある場合（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認める場合を含む。）に限り、適用する。
Where an asset prescribed in Article 34, paragraph (1), item (i) that is held by a person liable for the income levy of prefectural inhabitant tax or by a relative prescribed in that item has been damaged or has declined in value due to the Great East Japan Earthquake, or where it has otherwise become difficult to use that asset due to the Great East Japan Earthquake, and a person liable for the income levy of prefectural inhabitant tax who, due to the state of projects for reconstruction from the Great East Japan Earthquake or other unavoidable circumstances, has been unable to make the following expenditure related to the Great East Japan Earthquake or other similar expenditure (hereinafter in this paragraph referred to as "earthquake-related restoration expenditure") by the day before the day on which three years have elapsed from the day following the day the disaster ended, makes earthquake-related restoration expenditure by the day before the day on which three years have elapsed from the day following the day those circumstances ceased, the provisions of Article 34, paragraph (1) (limited to the portion pertaining to item (i)) apply, deeming the making of that earthquake-related restoration expenditure to be the making of the unavoidable expenditure specified by Cabinet Order prescribed in that item, the amount of that earthquake-related restoration expenditure to be the amount of the expenditure prescribed in that item, and the amount of that earthquake-related restoration expenditure (excluding the amount of the portion covered by insurance benefits, compensation for damage or other similar payments) to be the amount of disaster-related expenses prescribed in (a) of that item, respectively:
道府県民税の所得割の納税義務者又は第三十四条第一項第一号に規定する親族の有する同号に規定する資産が東日本大震災により損壊し、又はその価値が減少した場合その他東日本大震災により当該資産を使用することが困難となつた場合において、東日本大震災に関連する次に掲げる支出その他これらに類する支出（以下この項において「震災関連原状回復支出」という。）について東日本大震災からの復興のための事業の状況その他のやむを得ない事情によりその災害のやんだ日の翌日から三年を経過した日の前日までにすることができなかつた道府県民税の所得割の納税義務者が、当該事情がやんだ日の翌日から三年を経過した日の前日までに震災関連原状回復支出をしたときは、当該震災関連原状回復支出をした場合は同号に規定する政令で定めるやむを得ない支出をした場合と、当該震災関連原状回復支出をした金額は同号に規定する支出をした金額と、当該震災関連原状回復支出をした金額（保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）は同号イに規定する災害関連支出の金額とそれぞれみなして、同条第一項（第一号に係る部分に限る。）の規定を適用する。
expenditure for removing earth, sand and other obstacles caused by a disaster;
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 restoring that asset to its original condition (excluding the portion of the expenditure that corresponds to the amount calculated, as provided by Cabinet Order, as the amount of loss pertaining to that asset caused by that disaster);
当該資産の原状回復のための支出（当該災害により生じた当該資産に係る損失の金額として政令で定めるところにより計算される金額に相当する部分の支出を除く。）
expenditure for preventing damage to that asset or a decline in its value.
当該資産の損壊又はその価値の減少を防止するための支出
A municipality may, at the election of a person liable for the income levy, in the case where there is an amount of loss suffered due to the Great East Japan Earthquake with respect to the assets prescribed in Article 314-2, paragraph (1), item (i) (including the amount of unavoidable expenditure related to the Great East Japan Earthquake that is specified by Cabinet Order (hereinafter in this paragraph referred to as "disaster-related expenditure") and excluding the amount of the portion covered by insurance benefits, compensation for damage or other similar payments; hereinafter in this paragraph and paragraph (2) of the following Article referred to as the "special loss amount"), apply the provisions of Article 313, paragraph (9) and Article 314-2, paragraph (1) to the special loss amount (in the case where there is disaster-related expenditure, limited to what was spent by the day before the day of submission of the return prescribed in the following paragraph; hereinafter in this paragraph referred to as the "loss amount eligible for the special rule") as the amount of the loss prescribed in that item that arose in 2010. In this case, the loss amount eligible for the special rule pertaining to the amount deducted under those provisions is deemed not to have arisen in the year in which it arose, for the purposes of the application of the provisions concerning individual municipal inhabitant tax for fiscal year 2012 and thereafter, being the fiscal year following the fiscal year that includes the last day of the year in which that loss amount eligible for the special rule arose.
市町村は、所得割の納税義務者の選択により、東日本大震災により第三百十四条の二第一項第一号に規定する資産について受けた損失の金額（東日本大震災に関連するやむを得ない支出で政令で定めるもの（以下この項において「災害関連支出」という。）の金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。以下この項及び次条第二項において「特例損失金額」という。）がある場合には、特例損失金額（災害関連支出がある場合には、次項に規定する申告書の提出の日の前日までに支出したものに限る。以下この項において「損失対象金額」という。）について、平成二十二年において生じた同号に規定する損失の金額として、第三百十三条第九項及び第三百十四条の二第一項の規定を適用することができる。この場合において、これらの規定により控除された金額に係る当該損失対象金額は、その者の平成二十四年度以後の年度分で当該損失対象金額が生じた年の末日の属する年度の翌年度分の個人の市町村民税に関する規定の適用については、当該損失対象金額が生じた年において生じなかつたものとみなす。
The provisions of the preceding paragraph apply only in the case where the return under Article 317-2, paragraph (1) or (3) for fiscal year 2011 (including a return submitted after the deadline for filing but by the time the tax notice for municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) contains a statement to the effect that the person seeks the application of the provisions of the preceding paragraph (including where the mayor of the municipality finds that there are unavoidable reasons for the absence of that statement in these returns).
前項の規定は、平成二十三年度分の第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載がある場合（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認める場合を含む。）に限り、適用する。
Where an asset prescribed in Article 314-2, paragraph (1), item (i) that is held by a person liable for the income levy of municipal inhabitant tax or by a relative prescribed in that item has been damaged or has declined in value due to the Great East Japan Earthquake, or where it has otherwise become difficult to use that asset due to the Great East Japan Earthquake, and a person liable for the income levy of municipal inhabitant tax who, due to the state of projects for reconstruction from the Great East Japan Earthquake or other unavoidable circumstances, has been unable to make the following expenditure related to the Great East Japan Earthquake or other similar expenditure (hereinafter in this paragraph referred to as "earthquake-related restoration expenditure") by the day before the day on which three years have elapsed from the day following the day the disaster ended, makes earthquake-related restoration expenditure by the day before the day on which three years have elapsed from the day following the day those circumstances ceased, the provisions of Article 314-2, paragraph (1) (limited to the portion pertaining to item (i)) apply, deeming the making of that earthquake-related restoration expenditure to be the making of the unavoidable expenditure specified by Cabinet Order prescribed in that item, the amount of that earthquake-related restoration expenditure to be the amount of the expenditure prescribed in that item, and the amount of that earthquake-related restoration expenditure (excluding the amount of the portion covered by insurance benefits, compensation for damage or other similar payments) to be the amount of disaster-related expenses prescribed in (a) of that item, respectively:
市町村民税の所得割の納税義務者又は第三百十四条の二第一項第一号に規定する親族の有する同号に規定する資産が東日本大震災により損壊し、又はその価値が減少した場合その他東日本大震災により当該資産を使用することが困難となつた場合において、東日本大震災に関連する次に掲げる支出その他これらに類する支出（以下この項において「震災関連原状回復支出」という。）について東日本大震災からの復興のための事業の状況その他のやむを得ない事情によりその災害のやんだ日の翌日から三年を経過した日の前日までにすることができなかつた市町村民税の所得割の納税義務者が、当該事情がやんだ日の翌日から三年を経過した日の前日までに震災関連原状回復支出をしたときは、当該震災関連原状回復支出をした場合は同号に規定する政令で定めるやむを得ない支出をした場合と、当該震災関連原状回復支出をした金額は同号に規定する支出をした金額と、当該震災関連原状回復支出をした金額（保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）は同号イに規定する災害関連支出の金額とそれぞれみなして、同条第一項（第一号に係る部分に限る。）の規定を適用する。
expenditure for removing earth, sand and other obstacles caused by a disaster;
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 restoring that asset to its original condition (excluding the portion of the expenditure that corresponds to the amount calculated, as provided by Cabinet Order, as the amount of loss pertaining to that asset caused by that disaster);
当該資産の原状回復のための支出（当該災害により生じた当該資産に係る損失の金額として政令で定めるところにより計算される金額に相当する部分の支出を除く。）
expenditure for preventing damage to that asset or a decline in its value.
当該資産の損壊又はその価値の減少を防止するための支出
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
amount of lossmachine translation
「損失の金額」
In Article 34, paragraph 1, item 1, the loss a taxpayer of the income levy (所得割) of prefectural inhabitant tax (道府県民税) suffered in the previous year from a disaster, theft or embezzlement to assets of the taxpayer or of a spouse or other relative sharing the household budget whom a Cabinet Order (政令) names (other than the assets of Article 32, paragraph 10 and assets not usually needed for living), including unavoidable related spending a Cabinet Order sets and excluding what insurance, damages or the like make good.
Short name set inArticle 34, paragraph (1), item (i)· applies only in this item
amount of lossmachine translation
「損失の金額」
In Article 314-2, paragraph 1, item 1, the loss a taxpayer of the income levy (所得割) of municipal inhabitant tax (市町村民税) suffered in the previous year from a disaster, theft or embezzlement to assets of the taxpayer or of a spouse or other relative sharing the household budget whom a Cabinet Order (政令) names (other than the assets of Article 313, paragraph 10 and assets not usually needed for living), including unavoidable related spending a Cabinet Order sets and excluding what insurance, damages or the like make good.
Short name set inArticle 314-2, paragraph (1), item (i)· applies only in this item
loss amount eligible for the special rulemachine translation
「損失対象金額」
In Article 42, paragraph 1 of the supplementary provisions (附則), a taxpayer's loss from the Great East Japan Earthquake (東日本大震災) to assets referred to in Article 34, paragraph 1, item 1, after insurance and similar compensation, with related unavoidable spending counted only if made before the day the return of paragraph 2 is filed, which the taxpayer may choose to treat as a loss arising in 2010 for prefectural inhabitant tax (道府県民税).
Short name set inSupplementary Provisions, Article 42, paragraph (1)· applies only in this paragraph
Great East Japan Earthquakemachine translation
「東日本大震災」
The disaster caused by the earthquake off the Pacific coast of the Tohoku region (東北地方太平洋沖地震) on 11 March 2011 and by the nuclear power plant accident that followed it.
Defined inSupplementary Provisions, Article 42, paragraph (1)
disaster-related expendituremachine translation
「災害関連支出」
Unavoidable expenditure of a kind a Cabinet Order (政令) sets in connection with the Great East Japan Earthquake (東日本大震災 — the earthquake of 11 March 2011 and the nuclear power plant accident that followed it), counted in the loss on assets that an income levy (所得割) taxpayer may choose to treat as a loss arising in 2010.
Short name set inSupplementary Provisions, Article 42, paragraph (1)· applies only in this paragraph
special loss amountmachine translation
「特例損失金額」
The loss an income levy (所得割) taxpayer suffered, through the Great East Japan Earthquake (東日本大震災 — the earthquake of 11 March 2011 and the nuclear power plant accident that followed it), on assets of the kinds Article 34, paragraph 1, item 1 covers, including disaster-related expenditure (災害関連支出) and less what insurance money, damages or similar payments made good, which the taxpayer may choose to treat as a loss arising in 2010.
Short name set inSupplementary Provisions, Article 42, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 43, paragraph (1)
earthquake-related restoration expendituremachine translation
「震災関連原状回復支出」
An expenditure connected with the Great East Japan Earthquake (東日本大震災) — to remove earth, sand or other obstacles the disaster left, to restore an asset to its former state (other than the part matching the asset's loss as a Cabinet Order (政令) calculates it), or to prevent the asset's damage or loss of value, or a similar expenditure — on an asset of a taxpayer of the income levy (所得割) of the prefectural inhabitant tax (道府県民税), or of a relative referred to in Article 34, paragraph 1, item 1, that the earthquake damaged, reduced in value or made hard to use.
Short name set inSupplementary Provisions, Article 42, paragraph (3)· applies only in this paragraph
loss amount eligible for the special rulemachine translation
「損失対象金額」
In Article 42, paragraph 4 of the supplementary provisions (附則), a taxpayer's loss from the Great East Japan Earthquake (東日本大震災) to assets referred to in Article 314-2, paragraph 1, item 1, after insurance and similar compensation, with related unavoidable spending counted only if made before the day the return of paragraph 5 is filed, which the taxpayer may choose to treat as a loss arising in 2010 for municipal inhabitant tax (市町村民税).
Short name set inSupplementary Provisions, Article 42, paragraph (4)· applies only in this paragraph
disaster-related expendituremachine translation
「災害関連支出」
Unavoidable expenditure of a kind a Cabinet Order (政令) sets in connection with the Great East Japan Earthquake (東日本大震災 — the earthquake of 11 March 2011 and the nuclear power plant accident that followed it), counted in the loss on assets that an income levy (所得割) taxpayer may choose to treat as a loss arising in 2010.
Short name set inSupplementary Provisions, Article 42, paragraph (4)· applies only in this paragraph
special loss amountmachine translation
「特例損失金額」
The loss an income levy (所得割) taxpayer suffered, through the Great East Japan Earthquake (東日本大震災 — the earthquake of 11 March 2011 and the nuclear power plant accident that followed it), on assets of the kinds Article 314-2, paragraph 1, item 1 covers, including disaster-related expenditure (災害関連支出) and less what insurance money, damages or similar payments made good, which the taxpayer may choose to treat as a loss arising in 2010.
Short name set inSupplementary Provisions, Article 42, paragraph (4)· applies only in this paragraph and in Supplementary Provisions, Article 43, paragraph (2)
earthquake-related restoration expendituremachine translation
「震災関連原状回復支出」
An expenditure connected with the Great East Japan Earthquake (東日本大震災) — to remove earth, sand or other obstacles the disaster left, to restore an asset to its former state (other than the part matching the asset's loss as a Cabinet Order (政令) calculates it), or to prevent the asset's damage or loss of value, or a similar expenditure — on an asset of a taxpayer of the income levy (所得割) of the municipal inhabitant tax (市町村民税), or of a relative referred to in Article 314-2, paragraph 1, item 1, that the earthquake damaged, reduced in value or made hard to use.
Short name set inSupplementary Provisions, Article 42, paragraph (6)· 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.
service
送達
The delivery of a document in a court proceeding, such as a lawsuit, to the person it is for, by a procedure the law lays down: unless a provision says otherwise, the court carries it out of its own motion, the court clerk handles the work (Code of Civil Procedure, Article 98), and the person who effects it reports on it to the court in writing (Article 100, paragraph (1)); the complaint must be served on the defendant (Article 138, paragraph (1)), and the judgment on the parties (Article 255, paragraph (1)). A document is served by post or by a court enforcement officer (執行官) (Article 101, paragraph (1)), as a rule by handing it to the person (Article 102-2), at their address, residence, place of business or office, or at their workplace where those are unknown or service there meets an obstacle (Article 103); each party, legal representative and litigation representative (訴訟代理人) must tell the court a place in Japan where they are to be served (Article 104, paragraph (1)), and service abroad is made at the presiding judge's request to that country's authorities or to a Japanese ambassador, minister or consul there (Article 108). If the person is not found at a place other than their workplace, the document may be handed to an employee or a person living with them who can be trusted to receive it, and if it is refused without a legitimate reason it may be left there (Article 106, paragraphs (1) and (3)); where it cannot be served in those ways, the court clerk may send it by registered mail, and it counts as served when it is sent (Article 107, paragraphs (1) and (3)). An electronic record can also be served through the courts' electronic system on a person who has registered for it, by making it available to them and sending them a notice, and that service takes effect when they view it or save it to their computer, or one week after the notice was sent, whichever comes first (Articles 109-2, paragraph (1), and 109-3, paragraph (1)); a person who must make filings online, such as a litigation representative (訴訟代理人) entrusted with the case, can be served this way even without registering, and without a notice, the week then running from when the record was made available (Articles 109-4 and 132-11, paragraph (1)). Where a party's address or other place for service is unknown, among other cases, the court clerk may serve by publication (公示送達), on petition or where the court orders it, and serves the same party by publication again of the clerk's own motion, as a rule (Article 110, paragraphs (1) to (3)): that the clerk holds the document and will hand it over at any time is made available for anyone to view, by a method the Supreme Court's rules (最高裁判所規則) set, and posted on the court's notice board or shown on a screen at the court (Article 111), and service takes effect two weeks after that begins, or six weeks for service to be made abroad, though one made again of the clerk's own motion takes effect the day after it begins (Article 112, paragraphs (1) and (2)). Some time limits run from service: an appeal to the court of second instance (控訴), for one, must be filed within two weeks of the day the judgment is served (Article 285).
Written by AI using Code of Civil Procedure, Arts. 98, 100 to 104, 106 to 112, 132-11, 138, 255, 285 as a reference.