Article 179Special Provisions on Necessary Expenses In the Event of a Business Closure
第百七十九条（事業を廃止した場合の必要経費の特例）
Where the amount that is to be included in necessary expenses prescribed in Article 63 (Special Provisions on Necessary Expenses In the Event of a Business Closure) of the Act pursuant to the provisions of that Article is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year that includes the day of closure prescribed in that Article or for the year preceding that year, the following apply to the calculation of that amount of real property income, amount of business income, or amount of timber income.
Where the amount that is to be included in those necessary expenses is the lower of the following amounts or less, the whole of the amount that is to be included in those necessary expenses is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year that includes that day of closure:
当該必要経費に算入されるべき金額が次に掲げる金額のうちいずれか低い金額以下である場合には、当該必要経費に算入されるべき金額の全部を当該廃止した日の属する年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入する。
the sum of the gross income, amount of timber income, and amount of retirement income for the year that includes that day of closure that were finalized immediately before the time when the amount that is to be included in those necessary expenses arose;
当該必要経費に算入されるべき金額が生じた時の直前において確定している当該廃止した日の属する年分の総所得金額、山林所得金額及び退職所得金額の合計額
the amount of real property income, amount of business income, or amount of timber income serving as the basis for calculating the amount set out in (a);
イに掲げる金額の計算の基礎とされる不動産所得の金額、事業所得の金額又は山林所得の金額
Where the amount that is to be included in those necessary expenses exceeds the lower of the amounts set out in the preceding item, the portion of the amount to be included in those necessary expenses that is equivalent to that lower amount is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year that includes that day of closure, and the amount equivalent to the portion exceeding it is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year preceding that year, up to the lower of the following amounts:
当該必要経費に算入されるべき金額が前号に掲げる金額のうちいずれか低い金額をこえる場合には、当該必要経費に算入されるべき金額のうち、当該いずれか低い金額に相当する部分の金額については、当該廃止した日の属する年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入し、そのこえる部分の金額に相当する金額については、次に掲げる金額のうちいずれか低い金額を限度としてその年の前年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入する。
the sum of the gross income, amount of timber income, and amount of retirement income for that preceding year that were finalized immediately before the time when the amount that is to be included in those necessary expenses arose;
当該必要経費に算入されるべき金額が生じた時の直前において確定している当該前年分の総所得金額、山林所得金額及び退職所得金額の合計額
the amount of real property income, amount of business income, or amount of timber income serving as the basis for calculating the amount set out in (a).
イに掲げる金額の計算の基礎とされる不動産所得の金額、事業所得の金額又は山林所得の金額
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