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Article 12

第十二条

Where there is a person who has suffered damage, due to an earthquake, windstorm or flood, fire or other similar disaster, in which the amount of damage (excluding amounts made up by insurance money, compensation for damages, etc.) to a residence, household goods or other property specified by Cabinet Order owned by that person, or by the spouse in the same household or a dependent of that person prescribed in the Income Tax Act, is approximately one-half or more of its value (hereinafter referred to as a "disaster victim"), the provisions of Article 9 through the preceding Article do not apply, with respect to the allowance for the period from the month in which the damage was suffered to October of the following year, to the income of that disaster victim in the year preceding the year in which the damage was suffered or in the year before that.

震災、風水害、火災その他これらに類する災害により、自己又は所得税法に規定する同一生計配偶者若しくは扶養親族の所有に係る住宅、家財又は政令で定めるその他の財産につき被害金額(保険金、損害賠償金等により補充された金額を除く。)がその価格のおおむね二分の一以上である損害を受けた者(以下「被災者」という。)がある場合においては、その損害を受けた月から翌年の十月までの手当については、その損害を受けた年の前年又は前々年における当該被災者の所得に関しては、第九条から前条までの規定を適用しない。

Where the allowance for the period prescribed in the preceding paragraph has been paid through the application of that paragraph, and any of the following items applies, the person who received that payment must, as provided by Cabinet Order, return to a prefecture, a city (including a special ward) or a town or village that has established a welfare office (hereinafter referred to as a "prefecture, etc.") all or part of an amount equivalent to the allowance prescribed in the respective item for the period prescribed in that paragraph.

前項の規定の適用により同項に規定する期間に係る手当が支給された場合において、次の各号に該当するときは、その支給を受けた者は、政令の定めるところにより、それぞれ当該各号に規定する手当で同項に規定する期間に係るものに相当する金額の全部又は一部を都道府県、市(特別区を含む。)又は福祉事務所を設置する町村(以下「都道府県等」という。)に返還しなければならない。

When the income of that disaster victim (excluding a person raising the child prescribed in Article 9, paragraph (1); the same applies hereinafter in this item) in the year in which the damage was suffered is the amount specified by Cabinet Order prescribed in Article 9, paragraph (1) or more, according to the presence and number of dependents and similar persons of that disaster victim and of children who are not dependents and similar persons of that disaster victim but whom that disaster victim supported as of December 31 of that year: the allowance paid to that disaster victim;

当該被災者(第九条第一項に規定する養育者を除く。以下この号において同じ。)の当該損害を受けた年の所得が、当該被災者の扶養親族等及び当該被災者の扶養親族等でない児童で当該被災者がその年の十二月三十一日において生計を維持したものの有無及び数に応じて、第九条第一項に規定する政令で定める額以上であること。 当該被災者に支給された手当

When the income of that disaster victim (limited to a person raising the child prescribed in Article 9, paragraph (1); the same applies hereinafter in this item) in the year in which the damage was suffered is the amount specified by Cabinet Order prescribed in Article 9-2 or more, according to the presence and number of dependents and similar persons of that disaster victim and of children who are not dependents and similar persons of that disaster victim but whom that disaster victim supported as of December 31 of that year: the allowance paid to that disaster victim;

当該被災者(第九条第一項に規定する養育者に限る。以下この号において同じ。)の当該損害を受けた年の所得が、当該被災者の扶養親族等及び当該被災者の扶養親族等でない児童で当該被災者がその年の十二月三十一日において生計を維持したものの有無及び数に応じて、第九条の二に規定する政令で定める額以上であること。 当該被災者に支給された手当

When the income of that disaster victim in the year in which the damage was suffered is the amount specified by Cabinet Order prescribed in Article 10 or more, according to the presence and number of dependents and similar persons of that disaster victim: the allowance paid to a person whose spouse or person under a duty of support is that disaster victim.

当該被災者の当該損害を受けた年の所得が、当該被災者の扶養親族等の有無及び数に応じて、第十条に規定する政令で定める額以上であること。 当該被災者を配偶者又は扶養義務者とする者に支給された手当

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