1 article
Article 202Amount of Net Loss Pertaining to Losses on Disaster-Damaged Business Assets, etc.
第二百二条（被災事業用資産の損失等に係る純損失の金額）
The amount of Net Loss specified by Cabinet Order as prescribed in Article 70, paragraph (2) (Deduction for Carryover of Net Loss Pertaining to Losses on Disaster-Damaged Business Assets, etc.) of the Act is, out of the amount of Net Loss arising in each of the three years up to and including the year preceding that year as prescribed in that paragraph, the amount up to the amount of the losses listed in the items of that paragraph (excluding any amount already deducted in or before the year preceding that year pursuant to that paragraph).
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