The deduction of the amount of Casualty Loss under Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) of the Act is as follows:
法第七十一条第一項（雑損失の繰越控除）の規定による雑損失の金額の控除については、次に定めるところによる。
where the amounts of Casualty Loss to be deducted arose in two or more years within the three years up to and including the preceding year (where Article 71-2, paragraph (1) (Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster) of the Act applies, within the five years up to and including the preceding year; the same applies in the following item), they are deducted in order, starting from the amount of Casualty Loss that arose in the oldest of those years;
控除する雑損失の金額が前年以前三年内（法第七十一条の二第一項（特定非常災害に係る雑損失の繰越控除の特例）の規定の適用がある場合には、前年以前五年内。次号において同じ。）の二以上の年に生じたものである場合には、これらの年のうち最も古い年に生じた雑損失の金額から順次控除する。
where there is an amount equivalent to the portion of an amount of Casualty Loss that arose in one of the three years up to and including the preceding year that was not deducted in or before the preceding year, it is deducted in order from the amount of gross income, the amount of timber income or the amount of retirement income for that year.
前年以前三年内の一の年において生じた雑損失の金額で前年以前において控除されなかつた部分に相当する金額があるときは、これをその年分の総所得金額、山林所得金額又は退職所得金額から順次控除する。
Where there is an amount of loss arising in the calculation of the amounts of Income in Each Class for that year, or where a deduction is made under Article 70 (Deduction for Carryover of Net Loss) of the Act, the deduction under Article 69 (Aggregation of Profits and Losses) and Article 70 of the Act is made first, and then the deduction under Article 71, paragraph (1) of the Act is made. In this case, where the amounts of Net Loss and Casualty Loss to be deducted arose in two or more years within the three years up to and including the preceding year (where Article 70-2, paragraphs (1) through (3) (Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster) or Article 71-2, paragraph (1) of the Act applies, within the five years up to and including the preceding year), they are deducted in order, starting from the amount of Net Loss or Casualty Loss that arose in the oldest of those years.
その年の各種所得の金額の計算上生じた損失の金額がある場合又は法第七十条（純損失の繰越控除）の規定による控除が行われる場合には、まず、法第六十九条（損益通算）及び第七十条の規定による控除を行つた後、法第七十一条第一項の規定による控除を行う。この場合において、控除する純損失の金額及び雑損失の金額が前年以前三年内（法第七十条の二第一項から第三項まで（特定非常災害に係る純損失の繰越控除の特例）又は第七十一条の二第一項の規定の適用がある場合には、前年以前五年内）の二以上の年に生じたものであるときは、これらの年のうち最も古い年に生じた純損失の金額又は雑損失の金額から順次控除する。
Where the preceding two paragraphs apply, if the year in which another amount of Casualty Loss held by the person (meaning an amount of Casualty Loss other than the specified Casualty Loss prescribed in Article 71-2, paragraph (1) of the Act (hereinafter in this paragraph and Article 206, paragraph (5) (Scope of Casualty Losses Subject to Casualty Loss Deduction, etc.) referred to as "specified Casualty Loss"); the same applies hereinafter in this paragraph and Article 206, paragraph (5)) or amount of other net loss arose is the year in which the Net Loss subject to the special provisions or specified Casualty Loss held by the person arose or the following year, the deduction under the preceding two paragraphs is made by treating that other amount of Casualty Loss or that amount of other net loss as having arisen in a year earlier than that Net Loss subject to the special provisions or that specified Casualty Loss.
Read this with the articles around it
amount of other net lossmachine translation
「他の純損失金額」
A net loss other than those that Article 70-2, paragraphs (1) to (3) of the Income Tax Act lets disaster victims carry forward on special terms (net losses of a year of a specified extraordinary disaster and net losses from a disaster, 特例対象純損失金額).
Defined inArticle 201, paragraph (2)· applies only in this paragraph and in Article 204, paragraph (3)
Net Loss subject to the special provisionsmachine translation
「特例対象純損失金額」
The Net Loss in the year of a specified extraordinary Disaster, the Net Loss from Disaster damage to business assets and the specified Net Loss in the year of a specified extraordinary Disaster, as Article 70-2, paragraphs (1) to (3) of the Income Tax Act define them.
Short name set inArticle 201, paragraph (2)· applies only in this paragraph and in Article 204, paragraph (3)
specified casualty lossmachine translation
「特定雑損失金額」
The specified casualty loss as Article 71-2, paragraph (1) of the Income Tax Act defines it: a casualty loss arising from a specified extraordinary Disaster (特定非常災害), which can be carried forward and deducted for five years.
Short name set inArticle 204, paragraph (3)· applies only in this paragraph and in Article 206, paragraph (5)
amount of Casualty Lossmachine translation
「雑損失金額」
An amount of Casualty Loss (雑損失の金額) other than a specified Casualty Loss (特定雑損失金額) under Article 71-2, paragraph (1) of the Income Tax Act.
Defined inArticle 204, paragraph (3)· applies only in this paragraph and in Article 206, paragraph (5)