Article 70-2Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster
第七十条の二（特定非常災害に係る純損失の繰越控除の特例）
If a Resident filing a Tax Return who satisfies either of the following requirements (limited to a person who files a Blue Return with regard to income tax for the year that includes the date of occurrence of a specified extraordinary Disaster referred to in 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) for an extraordinary Disaster designated as a specified extraordinary Disaster pursuant to the provisions of Article 2, paragraph (1) (Designation of Specified Extraordinary Disasters and Measures to Be Applied to Them) of that Act (referred to as a "specified extraordinary Disaster" in paragraph (4) and Article 71-2, paragraph (2) (Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster)) (that year is hereinafter referred to as the "year of the specified extraordinary Disaster" in this paragraph, the following paragraph, and paragraph (4))) has a Net Loss in the year of a specified extraordinary Disaster (meaning a Net Loss that arose for that person in the year of the specified extraordinary Disaster) or a Net Loss from Disaster damage to business assets (excluding one that arose in the year of the specified extraordinary Disaster; hereinafter the same applies in this paragraph), then, for the purpose of applying the provisions of the preceding Article for each year within the five years following the year in which the Net Loss in the year of a specified extraordinary Disaster or the Net Loss from Disaster damage to business assets arose, the phrase "Net Loss (" in paragraph (1) of that Article is deemed to be replaced with "Net Loss other than a Net Loss in the year of a specified extraordinary Disaster (meaning a Net Loss in the year of a specified extraordinary Disaster prescribed in paragraph (1) of the following Article; hereinafter the same applies in this paragraph) and a Net Loss from Disaster damage to business assets (meaning a Net Loss from Disaster damage to business assets prescribed in paragraph (1) of that Article; the same applies in the following paragraph) ("; the phrase "there is" in that paragraph with "there is, and there is a Net Loss in the year of a specified extraordinary Disaster that arose for the Resident in the five years prior to the relevant year (excluding any amount deducted in or before the previous year pursuant to the provisions of this paragraph and any amount used as the basis for calculating the amount to be refunded pursuant to the provisions of paragraph (2) of that Article)"; the phrase "the Net Loss" in that paragraph with "the Net Loss and the Net Loss in the year of a specified extraordinary Disaster"; the phrase "Net Loss (" in paragraph (2) of that Article with "Net Loss other than a Net Loss from Disaster damage to business assets ("; the phrase "among which," in that paragraph with "among which"; the phrase "prescribed by Cabinet Order" in that paragraph with "prescribed by Cabinet Order and a Net Loss from Disaster damage to business assets that arose for the Resident in the five years prior to the relevant year (excluding any amount deducted in or before the previous year pursuant to the provisions of this paragraph and any amount used as the basis for calculating the amount to be refunded pursuant to the provisions of paragraph (2) of that Article)"; and the phrase "equivalent to the Net Loss" in that paragraph with "equivalent to the Net Loss and the Net Loss from Disaster damage to business assets".
確定申告書を提出する居住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（平成八年法律第八十五号）第二条第一項（特定非常災害及びこれに対し適用すべき措置の指定）の規定により特定非常災害として指定された非常災害（第四項及び第七十一条の二第二項（特定非常災害に係る雑損失の繰越控除の特例）において「特定非常災害」という。）に係る同法第二条第一項の特定非常災害発生日の属する年（以下この項、次項及び第四項において「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純損失の金額をいう。）又は被災純損失金額（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翌年以後五年内の各年分における前条の規定の適用については、同条第一項中「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（同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、「がある」とあるのは「並びに当該居住者のその年の前年以前五年内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以前において控除されたもの及び同条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）がある」と、「当該純損失の金額」とあるのは「当該純損失の金額及び当該特定非常災害発生年純損失金額」と、同条第二項中「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、「のうち、」とあるのは「のうち」と、「政令で定めるもの」とあるのは「政令で定めるもの及び当該居住者のその年の前年以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以前において控除されたもの及び同条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）」と、「純損失の金額に」とあるのは「純損失の金額及び当該被災純損失金額に」とする。
the ratio of the specified-disaster loss on business assets to the total of the amounts equivalent to the amounts prescribed by Cabinet Order as the value of the fixed business assets held by the Resident that are used for the business generating business income that the Resident conducts is 10% or more;
事業資産特定災害損失額の当該居住者の有する事業用固定資産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 on real property and timber business assets to the total of the amounts equivalent to the amounts prescribed by Cabinet Order as the value of the fixed business assets held by the Resident that are used for the business generating real property income or timber income that the Resident conducts is 10% or more.
不動産等特定災害損失額の当該居住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。
If a Resident filing a Tax Return who satisfies either of the requirements set forth in the items of the preceding paragraph (excluding a person to whom the provisions of that paragraph apply) has a specified Net Loss in the year of a specified extraordinary Disaster or a Net Loss from Disaster damage to business assets (excluding one that arose in the year of the specified extraordinary Disaster; hereinafter the same applies in this paragraph), then, for the purpose of applying the provisions of the preceding Article for each year within the five years following the year in which the specified Net Loss in the year of a specified extraordinary Disaster or the Net Loss from Disaster damage to business assets arose, the phrase "Net Loss (" in paragraph (1) of that Article is deemed to be replaced with "Net Loss other than a Net Loss from Disaster damage to business assets (meaning a Net Loss from Disaster damage to business assets prescribed in paragraph (2) of the following Article; the same applies in the following paragraph) ("; the phrase "Net Loss (" in paragraph (2) of that Article with "Net Loss other than a specified Net Loss in the year of a specified extraordinary Disaster (meaning a specified Net Loss in the year of a specified extraordinary Disaster prescribed in paragraph (2) of the following Article; hereinafter the same applies in this paragraph) and a Net Loss from Disaster damage to business assets ("; the phrase "among which," in that paragraph with "among which"; the phrase "prescribed by Cabinet Order" in that paragraph with "prescribed by Cabinet Order, and a specified Net Loss in the year of a specified extraordinary Disaster (excluding any amount deducted in or before the previous year pursuant to the provisions of this paragraph) and a Net Loss from Disaster damage to business assets (excluding any amount deducted in or before the previous year pursuant to the provisions of this paragraph and any amount used as the basis for calculating the amount to be refunded pursuant to the provisions of paragraph (2) of that Article) that arose for the Resident in the five years prior to the relevant year"; and the phrase "equivalent to the Net Loss" in that paragraph with "equivalent to the Net Loss, the specified Net Loss in the year of a specified extraordinary Disaster, and the Net Loss from Disaster damage to business assets".
確定申告書を提出する居住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又は被災純損失金額（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翌年以後五年内の各年分における前条の規定の適用については、同条第一項中「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、同条第二項中「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（」と、「のうち、」とあるのは「のうち」と、「政令で定めるもの」とあるのは「政令で定めるもの並びに当該居住者のその年の前年以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以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以前において控除されたもの及び同条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）」と、「純損失の金額に」とあるのは「純損失の金額並びに当該特定非常災害発生年特定純損失金額及び当該被災純損失金額に」とする。
If a Resident filing a Tax Return (excluding a person to whom the provisions of the preceding two paragraphs apply) has a Net Loss from Disaster damage to business assets, then, for the purpose of applying the provisions of the preceding Article for each year within the five years following the year in which the Net Loss from Disaster damage to business assets arose, the phrase "Net Loss (" in paragraph (1) of that Article is deemed to be replaced with "Net Loss other than a Net Loss from Disaster damage to business assets (meaning a Net Loss from Disaster damage to business assets prescribed in paragraph (3) of the following Article; the same applies in the following paragraph) ("; the phrase "Net Loss (" in paragraph (2) of that Article with "Net Loss other than a Net Loss from Disaster damage to business assets ("; the phrase "among which," in that paragraph with "among which"; the phrase "prescribed by Cabinet Order" in that paragraph with "prescribed by Cabinet Order and a Net Loss from Disaster damage to business assets that arose for the Resident in the five years prior to the relevant year (excluding any amount deducted in or before the previous year pursuant to the provisions of this paragraph and any amount used as the basis for calculating the amount to be refunded pursuant to the provisions of paragraph (2) of that Article)"; and the phrase "equivalent to the Net Loss" in that paragraph with "equivalent to the Net Loss and the Net Loss from Disaster damage to business assets".
確定申告書を提出する居住者（前二項の規定の適用を受ける者を除く。）が被災純損失金額を有する場合には、当該被災純損失金額の生じた年の翌年以後五年内の各年分における前条の規定の適用については、同条第一項中「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、同条第二項中「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、「のうち、」とあるのは「のうち」と、「政令で定めるもの」とあるのは「政令で定めるもの及び当該居住者のその年の前年以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以前において控除されたもの及び同条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）」と、「純損失の金額に」とあるのは「純損失の金額及び当該被災純損失金額に」とする。
In this Article, the meanings of the terms set forth in the following items are as prescribed 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。
Net Loss from Disaster damage to business assets: the portion of the Net Loss that arose for the person in the year which Cabinet Order prescribes as relating to the total specified-disaster loss on damaged business assets (meaning the total of the specified-disaster loss on Inventory, the specified-disaster loss on Fixed Assets, and the specified-disaster loss on timber, which does not fall under the amount of loss set forth in paragraph (2), item (i) of the preceding Article);
被災純損失金額 その者のその年において生じた純損失の金額のうち、被災事業用資産特定災害損失合計額（棚卸資産特定災害損失額、固定資産特定災害損失額及び山林特定災害損失額の合計額で、前条第二項第一号に掲げる損失の金額に該当しないものをいう。）に係るものとして政令で定めるものをいう。
Specified-disaster loss on business assets: the total of the person's specified-disaster loss on Inventory and the amount of loss due to the specified extraordinary Disaster on the fixed business assets used for the business generating the person's business income (including the amount of any unavoidable expenses related to the specified extraordinary Disaster that are prescribed by Cabinet Order, and excluding any part covered by insurance benefits, compensation for damage, or anything similar to these; hereinafter the same applies in this paragraph);
事業資産特定災害損失額 その者の棚卸資産特定災害損失額及びその者の事業所得を生ずべき事業の用に供される事業用固定資産の特定非常災害による損失の金額（特定非常災害に関連するやむを得ない支出で政令で定めるものの金額を含むものとし、保険金、損害賠償金その他これらに類するものにより補塡される部分の金額を除く。以下この項において同じ。）の合計額をいう。
Fixed business asset: Fixed Assets and similar assets (meaning Fixed Assets and other equivalent assets prescribed by Cabinet Order; the same applies in item (vii)) other than land and rights existing on land;
Specified-disaster loss on real property and timber business assets: the total amount of loss due to the specified extraordinary Disaster on the fixed business assets used for the business generating the person's real property income or timber income;
Specified Net Loss in the year of a specified extraordinary Disaster: the portion of the Net Loss that arose for the person in the year of the specified extraordinary Disaster which Cabinet Order prescribes as relating to the amounts of loss set forth in the items of paragraph (2) of the preceding Article;
Specified-disaster loss on Inventory: the amount of loss arising from the specified extraordinary Disaster on Inventory the person holds;
Specified-disaster loss on Fixed Assets: the amount of loss arising from the specified extraordinary Disaster on Fixed Assets and similar assets used for the business generating real property income, business income, or timber income that the person conducts;
Specified-disaster loss on timber: the amount of loss arising from the specified extraordinary Disaster on forested land the person holds.
山林特定災害損失額 その者の有する山林について特定非常災害により生じた損失の金額をいう。
Read this with the articles around it
(Deduction for Carryover of Net Loss)
If a Resident filing a Tax Return has had a Net Loss in any of the three years prior to the relevant year (but only one in which the Resident filed a Blue Return for the year's income taxes)…
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（その年分の所得税につき青色申告書を提出している年に限る。）において生じた純損失の金額（この項の規定により前年以前において控除されたもの及び第百四十二条第二項（純損失の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）がある場合…
Open this provisionSpecial Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster
If a Resident filing a Tax Return who satisfies either of the following requirements (limited to a person who files a Blue Return with regard to income tax for the year that includes the date of…
確定申告書を提出する居住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（平成八年法律第八十五号）第二条第一項（特定非常災害及びこれに対し適用すべき措置の指定）の規定により特定非常災害として指定された非常災害（第四項及び第七十一条の二第二項（特定非常災…
Open this provisionSpecial Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster
If a Resident filing a Tax Return who satisfies either of the following requirements (limited to a person who files a Blue Return with regard to income tax for the year that includes the date of…
確定申告書を提出する居住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（平成八年法律第八十五号）第二条第一項（特定非常災害及びこれに対し適用すべき措置の指定）の規定により特定非常災害として指定された非常災害（第四項及び第七十一条の二第二項（特定非常災…
Open this provisionSpecial Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster
If a Resident filing a Tax Return who satisfies either of the requirements set forth in the items of the preceding paragraph (excluding a person to whom the provisions of that paragraph apply) has a…
確定申告書を提出する居住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又は被災純損失金額（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…
Open this provisionSpecial Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster
If a Resident filing a Tax Return (excluding a person to whom the provisions of the preceding two paragraphs apply) has a Net Loss from Disaster damage to business assets, then…
確定申告書を提出する居住者（前二項の規定の適用を受ける者を除く。）が被災純損失金額を有する場合には、当該被災純損失金額の生じた年の翌年以後五年内の各年分における前条の規定の適用については…
Open this provisionSpecial Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster
In this Article, the meanings of the terms set forth in the following items are as prescribed 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。
Open this provisionSpecial Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster
Specified-disaster loss on Fixed Assets: the amount of loss arising from the specified extraordinary Disaster on Fixed Assets and similar assets used for the business generating real property income…
固定資産特定災害損失額 その者の営む不動産所得、事業所得又は山林所得を生ずべき事業の用に供される固定資産等について特定非常災害により生じた損失の金額をいう。
Open this provision(Deduction for Carryover of Net Loss)
If a Resident filing a Tax Return has had a Net Loss in any of the three years prior to the relevant year (but only one in which the Resident filed a Blue Return for the year's income taxes)…
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（その年分の所得税につき青色申告書を提出している年に限る。）において生じた純損失の金額（この項の規定により前年以前において控除されたもの及び第百四十二条第二項（純損失の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）がある場合…
Open this provision(Deduction for Carryover of Net Loss)
If part of the Net Loss of a Resident filing a Tax Return in any of the three years prior to the relevant year (such a Net Loss excludes any amount that is subject to the provisions of the preceding…
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純損失の金額（前項の規定の適用を受けるもの及び第百四十二条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）のうち、当該各年において生じた次に掲げる損失の金額に係るもので政令で定めるものがあるときは…
Open this provision(Deduction for Carryover of Net Loss)
the amount of any loss resulting when the amount of Fluctuating Income is calculated;
変動所得の金額の計算上生じた損失の金額
Open this provisionSpecial Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster
The specified Casualty Loss prescribed in the preceding paragraph means the portion of the Casualty Loss relating to the amount of loss arising from a specified extraordinary Disaster on the assets…
前項に規定する特定雑損失金額とは、雑損失の金額のうち、居住者又はその者と生計を一にする配偶者その他の親族で政令で定めるものの有する次条第一項に規定する資産について特定非常災害により生じた損失の金額（当該特定非常災害に関連するその居住者によるやむを得ない支出で政令で定めるものの金額を含むものとし、保険金、損害賠償金その…
Open this provisionResident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Inventorymachine translation
「棚卸資産」
Goods, products, semi-finished products, work in progress, raw materials and other assets of a business that must be counted in stocktaking, as a Cabinet Order (政令) specifies, other than securities, cryptoassets and standing timber.
Defined inArticle 2, paragraph (1), item (xvi)· applies throughout the law
Fixed Asset
「固定資産」
Land (including rights over land), depreciable assets, telephone subscription rights and other assets specified by Cabinet Order (政令), other than standing timber (山林).
Defined inArticle 2, paragraph (1), item (xviii)· applies throughout the law
Net Loss
「純損失の金額」
The part of a loss under Article 69, paragraph (1) that is left over after it has been offset against other income under that Article.
Defined inArticle 2, paragraph (1), item (xxv)· applies throughout the law
Tax Return
「確定申告書」
A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.
Defined inArticle 2, paragraph (1), item (xxxvii)· applies throughout the law
Blue Return
「青色申告書」
A final tax return, or an amended return to it, filed on the blue form by a person approved under Article 143 to do so.
Defined inArticle 2, paragraph (1), item (xl)· applies throughout the law
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 70-2, paragraph (1)· applies only in this provision and in Article 70-2, paragraph (4); and Article 71-2, paragraph (2)
year of the specified extraordinary Disastermachine translation
「特定非常災害発生年」
In Article 70-2, paragraphs (1), (2) and (4), the year that contains the day a disaster designated as a specified extraordinary disaster (特定非常災害) under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster occurred.
Short name set inArticle 70-2, paragraph (1)· applies only in this paragraph and in Article 70-2, paragraphs (2) and (4)
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 70-2, paragraph (1)· applies only in this paragraph
Net Loss from Disaster damage to business assetsmachine translation
「被災純損失金額」
The part of a net loss arising in a year other than the year of the specified extraordinary disaster (特定非常災害) that relates, as a Cabinet Order (政令) specifies, to the losses that disaster caused to inventory, business fixed assets and timber, other than losses already covered by Article 70, paragraph (2), item (i).
Defined inArticle 70-2, paragraph (1)· applies only in this provision and in Article 70, paragraph (2)
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」
In the rule letting a resident who files a final tax return (確定申告書) and whose business fixed assets lost at least a tenth of their value in a specified extraordinary disaster (特定非常災害), but who is not covered by paragraph (1)'s rule for blue-return (青色申告) filers, carry such losses forward for five years: the part of the net loss of the disaster year that relates to the kinds of loss listed in Article 70, paragraph (2), as a Cabinet Order (政令) specifies.
Defined inArticle 70-2, paragraph (2)· applies only in this paragraph
Net Loss from Disaster damage to business assetsmachine translation
「被災純損失金額」
The part of a net loss arising in a year other than the year of the specified extraordinary disaster (特定非常災害) that relates, as a Cabinet Order (政令) specifies, to the losses that disaster caused to inventory, business fixed assets and timber, other than losses already covered by Article 70, paragraph (2), item (i).
Defined inArticle 70-2, paragraph (2)· applies only in this provision and in Article 70, paragraph (2)
Net Loss from Disaster damage to business assetsmachine translation
「被災純損失金額」
The part of a year's net loss that relates, as a Cabinet Order (政令) specifies, to the losses a specified extraordinary disaster (特定非常災害) caused to inventory, business fixed assets and timber, other than losses already covered by Article 70, paragraph (2), item (i).
Defined inArticle 70-2, paragraph (3)· applies only in this provision and in Article 70, paragraph (2)
Net Loss from Disaster damage to business assetsmachine translation
「被災純損失金額」
The part of a year's net loss that relates, as a Cabinet Order (政令) specifies, to the losses a specified extraordinary disaster (特定非常災害) caused to inventory, business fixed assets and timber, other than losses already covered by Article 70, paragraph (2), item (i).
Defined inArticle 70-2, paragraph (4), item (i)· applies only in this article
specified-disaster loss on business assetsmachine translation
「事業資産特定災害損失額」
The total of a person's loss on inventory from a specified extraordinary disaster (特定非常災害) and the loss that disaster caused to fixed assets (other than land) used in their business producing business income, including certain unavoidable related costs and excluding what insurance or damages make good.
Defined inArticle 70-2, paragraph (4), item (ii)· applies only in this article
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 70-2, paragraph (4), item (iii)· applies only in this article
Fixed Assets and similar assetsmachine translation
「固定資産等」
Fixed assets, and assets of a similar kind that a Cabinet Order (政令) specifies, used in Article 70-2 to define business fixed assets (事業用固定資産) and losses a specified extraordinary disaster (特定非常災害) causes to fixed assets.
Defined inArticle 70-2, paragraph (4), item (iii)· applies only in this provision and in Article 70-2, paragraph (4), item (vii)
specified-disaster loss on real property and timber business assetsmachine translation
「不動産等特定災害損失額」
The total loss that a specified extraordinary disaster (特定非常災害) caused to business fixed assets (buildings, equipment and the like, not land) used in a person's business producing real property income or timber income.
Defined inArticle 70-2, paragraph (4), item (iv)· applies only in this article
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」
The part of a person's net loss in the year a specified extraordinary disaster (特定非常災害) occurred that relates to the kinds of loss listed in Article 70, paragraph (2), as a Cabinet Order (政令) specifies.
Defined inArticle 70-2, paragraph (4), item (v)· applies only in this article
specified-disaster loss on inventorymachine translation
「棚卸資産特定災害損失額」
The loss a specified extraordinary disaster (特定非常災害) caused to a person's inventory.
Defined inArticle 70-2, paragraph (4), item (vi)· applies only in this article
specified-disaster loss on Fixed Assetsmachine translation
「固定資産特定災害損失額」
The loss a specified extraordinary disaster (特定非常災害) caused to fixed assets and similar assets used in a person's business producing real property, business or timber income.
Defined inArticle 70-2, paragraph (4), item (vii)· applies only in this article
specified-disaster loss on timbermachine translation
「山林特定災害損失額」
The loss a specified extraordinary disaster (特定非常災害) caused to standing timber (山林) a person owns.
Defined inArticle 70-2, paragraph (4), item (viii)· applies only in this article
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.