Article 203-2Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster
第二百三条の二（特定非常災害に係る純損失の繰越控除の特例）
The amounts specified by Cabinet Order as prescribed in the items of Article 70-2, paragraph (1) (Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster) of the Act are the amounts specified in the following items in accordance with the categories of assets listed in those items.
法第七十条の二第一項各号（特定非常災害に係る純損失の繰越控除の特例）に規定する政令で定める金額は、次の各号に掲げる資産の区分に応じ当該各号に定める金額とする。
Fixed Assets: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if Article 38, paragraph (1) or (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act were applied by deeming there to have been a transfer of assets with respect to the asset on the day on which the loss due to the specified extraordinary Disaster prescribed in Article 70-2, paragraph (1) of the Act (referred to as the "specified extraordinary Disaster" in the following item) occurred;
固定資産 法第七十条の二第一項に規定する特定非常災害（次号において「特定非常災害」という。）による損失が生じた日にその資産の譲渡があつたものとみなして法第三十八条第一項又は第二項（譲渡所得の金額の計算上控除する取得費）の規定を適用した場合にその資産の取得費とされる金額に相当する金額
Deferred Assets: the amount obtained by deducting from the amount of the Deferred Asset the cumulative amount of the amounts included in necessary expenses, as the depreciation allowance for it under Article 50 (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Act, in calculating the amount of real property income, the amount of business income or the amount of timber income for each year up to the year preceding the year that includes the day on which the loss due to the specified extraordinary Disaster occurred.
The amount of Net Loss specified by Cabinet Order as prescribed in Article 70-2, paragraph (4), item (i) of the Act is, out of the amount of Net Loss arising to the person in that year, the amount up to the total amount of specified Disaster losses on disaster-damaged business assets prescribed in that item that arose in that year.
法第七十条の二第四項第一号に規定する政令で定める純損失の金額は、その者のその年において生じた純損失の金額のうち、その年において生じた同号に規定する被災事業用資産特定災害損失合計額に達するまでの金額とする。
The unavoidable expenditures specified by Cabinet Order as prescribed in Article 70-2, paragraph (4), item (ii) of the Act are expenditures for the expenses listed in the items of the preceding Article.
法第七十条の二第四項第二号に規定するやむを得ない支出で政令で定めるものは、前条各号に掲げる費用の支出とする。
The assets specified by Cabinet Order as prescribed in Article 70-2, paragraph (4), item (iii) of the Act are the portion not yet included in necessary expenses of Deferred Assets pertaining to a business that generates real property income, business income or timber income.
法第七十条の二第四項第三号に規定する政令で定める資産は、不動産所得、事業所得又は山林所得を生ずべき事業に係る繰延資産のうちまだ必要経費に算入されていない部分とする。
The amount of Net Loss specified by Cabinet Order as prescribed in Article 70-2, paragraph (4), item (v) of the Act is, out of the amount of Net Loss arising to the person in the year of the specified extraordinary Disaster prescribed in paragraph (1) of that Article, the amount up to the amount of the losses listed in the items of Article 70, paragraph (2) (Deduction for Carryover of Net Loss) of the Act that arose in that year of the specified extraordinary Disaster.
法第七十条の二第四項第五号に規定する政令で定める純損失の金額は、その者の同条第一項に規定する特定非常災害発生年において生じた純損失の金額のうち、当該特定非常災害発生年において生じた法第七十条第二項各号（純損失の繰越控除）に掲げる損失の金額に達するまでの金額とする。
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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 203-2, paragraph (1), item (i)· applies only in this provision and in Article 203-2, paragraph (1), item (ii)