Article 41-5-2Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property
第四十一条の五の二（特定居住用財産の譲渡損失の損益通算及び繰越控除）
Where there is an amount of capital loss on specified residential property that has arisen in the calculation of the amount of capital gains of an individual for 2004 or any subsequent year, notwithstanding the provisions of the second sentence of Article 31, paragraph (1) and paragraph (3), item (ii), the provisions of Article 69, paragraph (1) of the Income Tax Act and other provisions of laws and regulations concerning income tax apply to that amount of capital loss on specified residential property; provided, however, that this does not apply if the individual has received the application of the provisions of this paragraph with respect to an amount of capital loss on specified residential property, other than that amount of capital loss on specified residential property, that arose in any year within the three years preceding that year.
個人の平成十六年分以後の各年分の譲渡所得の金額の計算上生じた特定居住用財産の譲渡損失の金額がある場合には、第三十一条第一項後段及び第三項第二号の規定にかかわらず、当該特定居住用財産の譲渡損失の金額については、所得税法第六十九条第一項の規定その他の所得税に関する法令の規定を適用する。ただし、当該個人がその年の前年以前三年内の年において生じた当該特定居住用財産の譲渡損失の金額以外の特定居住用財産の譲渡損失の金額につきこの項の規定の適用を受けているときは、この限りでない。
The provisions of the preceding paragraph apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount of capital loss on specified residential property and other documents specified by Order of the Ministry of Finance.
前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、特定居住用財産の譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
Even if the final return referred to in the preceding paragraph is not filed, or a final return is filed without the statement or document referred to in that paragraph, the district director may apply paragraph (1) if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or document, but only if a document giving that statement and the document prescribed by Order of the Ministry of Finance referred to in that paragraph are submitted.
Where an individual who files a final return has an amount of loss on transfer after aggregation that arose in any year within the three years preceding that year (excluding any amount deducted in a year before that year by applying the provisions of this paragraph), notwithstanding the provisions of the second sentence of Article 31, paragraph (1), an amount equivalent to that amount of loss on transfer after aggregation is deducted, pursuant to the provisions of Cabinet Order, in the calculation of the amount of long-term capital gains prescribed in that paragraph, the amount of short-term capital gains prescribed in Article 32, paragraph (1), the amount of gross income, the amount of retirement income or the amount of timber income for the year to which the final return pertains; provided, however, that this does not apply to a year in which the individual's total income prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for that year, pertaining to the individual's income tax for that year, exceeds 30,000,000 yen.
確定申告書を提出する個人が、その年の前年以前三年内の年において生じた通算後譲渡損失の金額（この項の規定の適用を受けて前年以前の年において控除されたものを除く。）を有する場合には、第三十一条第一項後段の規定にかかわらず、当該通算後譲渡損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する長期譲渡所得の金額、第三十二条第一項に規定する短期譲渡所得の金額、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。ただし、当該個人のその年分の所得税に係るその年の所得税法第二条第一項第三十号の合計所得金額が三千万円を超える年については、この限りでない。
The provisions of the preceding paragraph apply only if the individual has filed the final return referred to in paragraph (2) by its filing deadline for the income tax for the year in which the amount of capital loss on specified residential property arose and has subsequently filed final returns consecutively, and the final return referred to in the preceding paragraph has attached to it a written statement concerning the calculation of the amount to be deducted under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
前項の規定は、当該個人が特定居住用財産の譲渡損失の金額が生じた年分の所得税につき第二項の確定申告書をその提出期限までに提出した場合であつて、その後において連続して確定申告書を提出しており、かつ、前項の確定申告書に同項の規定による控除を受ける金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
The provisions of paragraph (3) apply mutatis mutandis where, in the case of applying the provisions of paragraph (4), no final return is filed by the filing deadline referred to in the preceding paragraph, or a final return is filed without the documents referred to in that paragraph attached.
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
amount of capital loss on specified residential property: In the case where the individual has made, within the period from January 1, 2004 to December 31, 2027 (referred to as the "application period" in the following paragraph), a transfer (including the lending of real property, etc. that constitutes a source of capital gains prescribed in Article 31, paragraph (1), and excluding a transfer to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order, and any other transfer specified by Cabinet Order; hereinafter referred to in this item and the following paragraph as a "specified transfer") of any of the following, being a house, or land or a right existing on land, held by the individual whose holding period prescribed in paragraph (2) of that Article exceeds five years as of January 1 of that year (hereinafter referred to in this item and the following paragraph as a "transferred asset") (limited to the case where the individual has an amount of housing loans, etc. pertaining to the transferred asset as of the day before the date on which the contract for the specified transfer was concluded, and excluding the case where the individual has received the application of the provisions of Article 31-3, paragraph (1), Article 35, paragraph (1) (excluding where it is applied pursuant to the provisions of paragraph (3) of that Article), Article 36-2 or Article 36-5 with respect to a transfer of assets in the year preceding that year or the year before that, or where the individual receives or has received the application of the provisions of paragraph (1) of the preceding Article with respect to a transfer of assets in that year or within the three years preceding that year), the amount calculated pursuant to the provisions of Cabinet Order as the portion of the amount of losses that arose in the calculation of the amount of capital gains from the specified transfer of the transferred asset (or, where there are two or more such specified transfers in that year, limited to one specified transfer selected by the individual pursuant to the provisions of Cabinet Order) that cannot be fully deducted even after being deducted in the calculation of the amount of long-term capital gains prescribed in Article 31, paragraph (1) and the amount of short-term capital gains prescribed in Article 32, paragraph (1) for the year that includes the date of the specified transfer (limited to the balance remaining after deducting the amount of consideration for the transfer of the transferred asset from the total amount of housing loans, etc. pertaining to the transferred asset as of the day before the date on which the contract for the specified transfer was concluded);
特定居住用財産の譲渡損失の金額 当該個人が、平成十六年一月一日から令和九年十二月三十一日までの期間（次項において「適用期間」という。）内に、その有する家屋又は土地若しくは土地の上に存する権利で、その年一月一日において第三十一条第二項に規定する所有期間が五年を超えるもののうち次に掲げるもの（以下この号及び次項において「譲渡資産」という。）の譲渡（同条第一項に規定する譲渡所得の基因となる不動産等の貸付けを含むものとし、当該個人の配偶者その他の当該個人と政令で定める特別の関係がある者に対してするものその他政令で定めるものを除く。以下この号及び次項において「特定譲渡」という。）をした場合（当該個人が当該特定譲渡に係る契約を締結した日の前日において当該譲渡資産に係る住宅借入金等の金額を有する場合に限るものとし、当該個人がその年の前年若しくは前々年における資産の譲渡につき第三十一条の三第一項、第三十五条第一項（同条第三項の規定により適用する場合を除く。）、第三十六条の二若しくは第三十六条の五の規定の適用を受けている場合又は当該個人がその年若しくはその年の前年以前三年内における資産の譲渡につき前条第一項の規定の適用を受け、若しくは受けている場合を除く。）において、当該譲渡資産の特定譲渡（その年において当該特定譲渡が二以上ある場合には、当該個人が政令で定めるところにより選定した一の特定譲渡に限る。）による譲渡所得の金額の計算上生じた損失の金額のうち、当該特定譲渡をした日の属する年分の第三十一条第一項に規定する長期譲渡所得の金額及び第三十二条第一項に規定する短期譲渡所得の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額（当該特定譲渡に係る契約を締結した日の前日における当該譲渡資産に係る住宅借入金等の金額の合計額から当該譲渡資産の譲渡の対価の額を控除した残額を限度とする。）をいう。
a house used by the individual as the individual's residence that is specified by Cabinet Order and located in Japan;
当該個人がその居住の用に供している家屋で政令で定めるもののうち国内にあるもの
a house listed in (a) that has ceased to be used as the individual's residence (limited to one transferred during the period from the day on which it ceased to be used as the individual's residence to December 31 of the year that includes the day on which three years have elapsed from that day);
イに掲げる家屋で当該個人の居住の用に供されなくなつたもの（当該個人の居住の用に供されなくなつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
a house listed in (a) or (b) and land used as the site of the house or a right existing on that land;
イ又はロに掲げる家屋及び当該家屋の敷地の用に供されている土地又は当該土地の上に存する権利
where the individual's house listed in (a) has been destroyed by a disaster, land, or a right existing on that land, that was used as the site of the house and whose holding period prescribed in Article 31, paragraph (2) would exceed five years as of January 1 of that year if the individual had continued to own the house (limited to land or a right transferred during the period from the day on which the disaster occurred to December 31 of the year that includes the day on which three years have elapsed from that day).
当該個人のイに掲げる家屋が災害により滅失した場合において、当該個人が当該家屋を引き続き所有していたとしたならば、その年一月一日において第三十一条第二項に規定する所有期間が五年を超える当該家屋の敷地の用に供されていた土地又は当該土地の上に存する権利（当該災害があつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
net loss: A net loss prescribed in Article 2, paragraph (1), item (xxv) of the Income Tax Act;
純損失の金額 所得税法第二条第一項第二十五号に規定する純損失の金額をいう。
amount of loss on transfer after aggregation: Of the net loss that arose for the individual in that year, the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the amount of capital loss on specified residential property;
通算後譲渡損失の金額 当該個人のその年において生じた純損失の金額のうち、特定居住用財産の譲渡損失の金額に係るものとして政令で定めるところにより計算した金額をいう。
housing loans, etc.: Loans borrowed from a financial institution prescribed in Article 8, paragraph (1) or from the Japan Housing Finance Agency to fund the new construction or acquisition of a house used as a dwelling or the acquisition of land or a right existing on land used as the site of that house (hereinafter referred to in this item as "housing acquisition, etc."), which are to be repaid under the contract in installments over a repayment period of 10 years or more, and other loans or debts pertaining to housing acquisition, etc. (excluding those corresponding to interest) that are specified by Cabinet Order.
住宅借入金等 住宅の用に供する家屋の新築若しくは取得又は当該家屋の敷地の用に供される土地若しくは当該土地の上に存する権利の取得（以下この号において「住宅の取得等」という。）に要する資金に充てるために第八条第一項に規定する金融機関又は独立行政法人住宅金融支援機構から借り入れた借入金で契約において償還期間が十年以上の割賦償還の方法により返済することとされているものその他の住宅の取得等に係る借入金又は債務（利息に対応するものを除く。）で政令で定めるものをいう。
With regard to the application of the provisions of Article 70, paragraph (1) of the Income Tax Act (including where the calculation is made in accordance therewith pursuant to the provisions of Article 165, paragraph (1) of that Act) in the case where the net loss that arose in each year prescribed in Article 70, paragraph (1) of that Act for an individual who files a final return includes an amount of specified net loss (meaning the amount calculated pursuant to the provisions of Cabinet Order as the net loss pertaining to the amount of losses that arose in the calculation of the amount of capital gains from a specified transfer of a transferred asset made within the application period; the same applies in the following paragraph and paragraph (10)), the phrase "and Article 142, paragraph (2)" in Article 70, paragraph (1) of that Act is deemed to be replaced with ", Article 142, paragraph (2)", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5-2, paragraph (8) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property)".
確定申告書を提出する個人の所得税法第七十条第一項に規定する各年において生じた純損失の金額のうちに特定純損失の金額（適用期間内に行つた譲渡資産の特定譲渡による譲渡所得の金額の計算上生じた損失の金額に係る純損失の金額として政令で定めるところにより計算した金額をいう。次項及び第十項において同じ。）がある場合における同条第一項（同法第百六十五条第一項の規定により準じて計算する場合を含む。）の規定の適用については、同法第七十条第一項中「及び第百四十二条第二項」とあるのは「、第百四十二条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五の二第八項（特定居住用財産の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」とする。
With regard to the application of the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) in the case where the net loss that arose in that year for an individual who files a final return includes an amount of specified net loss, the phrase "net loss that arose" in Article 140, paragraph (1) or Article 141, paragraph (1) of that Act is deemed to be replaced with "net loss that arose (excluding the amount of specified net loss prescribed in Article 41-5-2, paragraph (9) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property))".
確定申告書を提出する個人のその年において生じた純損失の金額のうちに特定純損失の金額がある場合における所得税法第百四十条第一項又は第百四十一条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定の適用については、同法第百四十条第一項又は第百四十一条第一項中「生じた純損失の金額」とあるのは、「生じた純損失の金額（租税特別措置法第四十一条の五の二第九項（特定居住用財産の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額を除く。）」とする。
Where a fact prescribed in Article 140, paragraph (5) of the Income Tax Act has occurred with respect to the individual or the individual has died, if the net loss that arose in the year preceding the year that includes the day on which the fact occurred or the day of death includes an amount of specified net loss, then, with regard to the application of the provisions of that paragraph or Article 141, paragraph (4) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), the phrase "and Article 142, paragraph (2)" in Article 140, paragraph (5) of that Act is deemed to be replaced with ", Article 142, paragraph (2)", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5-2, paragraph (10) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property)", and the phrase "and paragraph (2) of the following Article" in Article 141, paragraph (4) of that Act is deemed to be replaced with ", paragraph (2) of the following Article", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5-2, paragraph (10) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property)".
当該個人につき所得税法第百四十条第五項に規定する事実が生じた場合又は当該個人が死亡した場合において、当該事実が生じた日又は死亡した日の属する年の前年において生じた純損失の金額のうちに特定純損失の金額があるときにおける同項又は同法第百四十一条第四項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定の適用については、同法第百四十条第五項中「及び第百四十二条第二項」とあるのは「、第百四十二条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五の二第十項（特定居住用財産の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」と、同法第百四十一条第四項中「及び次条第二項」とあるのは「、次条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五の二第十項（特定居住用財産の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」とする。
Necessary matters concerning the application of the provisions of paragraph (1), paragraph (4) and the preceding three paragraphs are specified by Cabinet Order.
Where the provisions of paragraph (4) apply, the following applies:
第四項の規定の適用がある場合には、次に定めるところによる。
with regard to the application of the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "Article 70 (Deduction for Carryover of Net Loss) and Article 71 (Deduction for Carryover of Casualty Loss)" in item (xxx) of that paragraph is deemed to be replaced with "Article 70 (Deduction for Carryover of Net Loss) and Article 71 (Deduction for Carryover of Casualty Loss), and Article 41-5-2 of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer of Specified Residential Property)";
所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「の規定」とあるのは、「並びに租税特別措置法第四十一条の五の二（特定居住用財産の譲渡損失の繰越控除）の規定」とする。
with regard to the application of the provisions of Article 22 of the Income Tax Act, the phrase "or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss)" in paragraph (2) of that Article is deemed to be replaced with ", Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) or Article 41-5-2, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer of Specified Residential Property)", and the phrase "or Article 71" in paragraph (3) of that Article is deemed to be replaced with "or Article 71, or Article 41-5-2 of the Act on Special Measures Concerning Taxation";
with regard to the application of the provisions of Article 123 of the Income Tax Act, the phrase "Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss)" in paragraph (1) of that Article is deemed to be replaced with "Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) or Article 41-5-2, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer of Specified Residential Property)", the phrase "or Article 71, paragraph (1)" in that paragraph is deemed to be replaced with "or Article 71, paragraph (1), or Article 41-5-2, paragraph (4) of the Act on Special Measures Concerning Taxation", and the phrase "or Article 71, paragraph (1)" in paragraph (2), item (v) of that Article is deemed to be replaced with "or Article 71, paragraph (1), or Article 41-5-2, paragraph (4) of the Act on Special Measures Concerning Taxation";
所得税法第百二十三条の規定の適用については、同条第一項中「の規定の適用を」とあるのは「若しくは租税特別措置法第四十一条の五の二第四項（特定居住用財産の譲渡損失の繰越控除）の規定の適用を」と、「又は第七十一条第一項」とあるのは「若しくは第七十一条第一項又は租税特別措置法第四十一条の五の二第四項」と、同条第二項第五号中「又は第七十一条第一項」とあるのは「若しくは第七十一条第一項又は租税特別措置法第四十一条の五の二第四項」とする。
with regard to the application of the provisions of the Act on General Rules for National Taxes, the phrase "that Act" in Article 2, item (vi), (c), 1. of that Act is deemed to be replaced with "that Act or the Act on Special Measures Concerning Taxation";
beyond what is specified in the preceding items, necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (4) apply are specified by Cabinet Order.