# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八節 (Part 2, Chapter 1, Section 8) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第八節 (Part 2, Chapter 1, Section 8) — address `pt-2/ch-1/sec-8` - Text: the text as amended with effect from 2026-12-01, standing until 2026-12-31 — NOT yet in force (revision 20261201_508CO0000000093) - URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#pt-2/ch-1/sec-8 - The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act-enforcement-order/pt-2/ch-1/sec-8 - Every provision below carries its address and its place on this text's page on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 第八節　損益通算及び損失の繰越控除 — Section 8 Aggregation of Profits and Losses and Deduction for Carryover of Losses heading: machine translation, not official pt-2/ch-1/sec-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#pt-2/ch-1/sec-8 ### 第百九十八条（損益通算の順序） — Order of Aggregation of Profits and Losses caption: machine translation, not official art-198 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198 **第一項** 法第六十九条第一項（損益通算）の政令で定める順序による控除は、次に定めるところによる。 art-198/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1 The deduction in the order specified by Cabinet Order under Article 69, paragraph (1) (Aggregation of Profits and Losses) of the Act is as provided in the following. machine translation, not official **一** 不動産所得の金額又は事業所得の金額の計算上生じた損失の金額があるときは、これをまず他の利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額及び雑所得の金額（以下この条において「経常所得の金額」という。）から控除する。 art-198/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-1 if there is an amount of loss arising in the calculation of the amount of real property income or the amount of business income, it is first deducted from the other amount of interest income, amount of dividend income, amount of real property income, amount of business income, amount of salary income and amount of miscellaneous income (hereinafter in this Article referred to as the "amount of ordinary income"). machine translation, not official **二** 譲渡所得の金額の計算上生じた損失の金額があるときは、これをまず一時所得の金額から控除する。 art-198/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-2 if there is an amount of loss arising in the calculation of the amount of capital gains, it is first deducted from the amount of occasional income. machine translation, not official **三** 第一号の場合において、同号の規定による控除をしてもなお控除しきれない損失の金額があるときは、これを譲渡所得の金額又は一時所得の金額（前号の規定による控除が行なわれる場合には、同号の規定による控除後の金額）から順次控除する。この場合において、当該譲渡所得の金額のうちに、法第三十三条第三項第一号（譲渡所得の金額）に掲げる所得に係る部分と同項第二号に掲げる所得に係る部分とがあるときは、同項第一号に掲げる所得に係る部分の譲渡所得の金額からまず控除する。 art-198/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-3 in the case referred to in item (i), if there is an amount of loss that still cannot be fully deducted even after the deduction under the provisions of that item, it is deducted in order from the amount of capital gains or the amount of occasional income (where the deduction under the provisions of the preceding item is made, the amount after the deduction under the provisions of that item). In this case, if the amount of capital gains includes a portion pertaining to the income set out in Article 33, paragraph (3), item (i) (Amount of Capital Gains) of the Act and a portion pertaining to the income set out in item (ii) of that paragraph, it is first deducted from the amount of capital gains of the portion pertaining to the income set out in item (i) of that paragraph. machine translation, not official **四** 第二号の場合において、同号の規定による控除をしてもなお控除しきれない損失の金額があるときは、これを経常所得の金額（第一号の規定による控除が行なわれる場合には、同号の規定による控除後の金額）から控除する。 art-198/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-4 in the case referred to in item (ii), if there is an amount of loss that still cannot be fully deducted even after the deduction under the provisions of that item, it is deducted from the amount of ordinary income (where the deduction under the provisions of item (i) is made, the amount after the deduction under the provisions of that item). machine translation, not official **五** 第一号又は第二号の場合において、前各号の規定による控除をしてもなお控除しきれない損失の金額があるときは、これをまず山林所得の金額から控除し、なお控除しきれない損失の金額があるときは、退職所得の金額から控除する。 art-198/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-5 in the case referred to in item (i) or (ii), if there is an amount of loss that still cannot be fully deducted even after the deduction under the provisions of the preceding items, it is first deducted from the amount of timber income, and if there is still an amount of loss that cannot be fully deducted, it is deducted from the amount of retirement income. machine translation, not official **六** 山林所得の金額の計算上生じた損失の金額があるときは、これをまず経常所得の金額（第一号又は第四号の規定による控除が行なわれる場合には、これらの規定による控除後の金額）から控除し、なお控除しきれない損失の金額があるときは、譲渡所得の金額又は一時所得の金額（第二号又は第三号の規定による控除が行なわれる場合には、これらの規定による控除後の金額）から順次控除し、なお控除しきれない損失の金額があるときは、退職所得の金額（前号の規定による控除が行なわれる場合には、同号の規定による控除後の金額）から控除する。この場合においては、第三号後段の規定を準用する。 art-198/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-6 if there is an amount of loss arising in the calculation of the amount of timber income, it is first deducted from the amount of ordinary income (where the deduction under the provisions of item (i) or (iv) is made, the amount after the deduction under those provisions), if there is still an amount of loss that cannot be fully deducted, it is deducted in order from the amount of capital gains or the amount of occasional income (where the deduction under the provisions of item (ii) or (iii) is made, the amount after the deduction under those provisions), and if there is still an amount of loss that cannot be fully deducted, it is deducted from the amount of retirement income (where the deduction under the provisions of the preceding item is made, the amount after the deduction under the provisions of that item). In this case, the provisions of the second sentence of item (iii) apply mutatis mutandis. machine translation, not official ### 第百九十九条（変動所得の損失等の損益通算） — Aggregation of Profits and Losses for Loss from Fluctuating Income, etc. caption: machine translation, not official art-199 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-199 **第一項** 前条の場合において、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生じた損失の金額のうちに法第七十条第二項第一号（純損失の繰越控除）の変動所得の金額の計算上生じた損失の金額（以下この条において「変動所得の損失の金額」という。）、同項第二号の被災事業用資産の損失の金額（以下この条において「被災事業用資産の損失の金額」という。）又はその他の損失の金額の二以上があるときは、これらの損失の金額の控除の順序については、次に定めるところによる。 art-199/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-199/par-1 In the case referred to in the preceding Article, if the amount of loss arising in the calculation of the amount of real property income, the amount of business income or the amount of timber income includes two or more of the amount of loss arising in the calculation of the amount of Fluctuating Income set out in Article 70, paragraph (2), item (i) (Deduction for Carryover of Net Loss) of the Act (hereinafter in this Article referred to as the "amount of loss from Fluctuating Income"), the amount of loss on disaster-damaged business assets set out in item (ii) of that paragraph (hereinafter in this Article referred to as the "amount of loss on disaster-damaged business assets"), and any other amount of loss, the order of deduction of those amounts of loss is as provided in the following. machine translation, not official **一** 不動産所得の金額又は事業所得の金額の計算上生じた損失の金額のうちに変動所得の損失の金額、被災事業用資産の損失の金額又はその他の損失の金額の二以上があるときは、まずその他の損失の金額を控除し、次に被災事業用資産の損失の金額及び変動所得の損失の金額を順次控除する。 art-199/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-199/par-1/item-1 if the amount of loss arising in the calculation of the amount of real property income or the amount of business income includes two or more of the amount of loss from Fluctuating Income, the amount of loss on disaster-damaged business assets, and any other amount of loss, the other amount of loss is deducted first, and then the amount of loss on disaster-damaged business assets and the amount of loss from Fluctuating Income are deducted in that order; machine translation, not official **二** 山林所得の金額の計算上生じた損失の金額のうちに被災事業用資産の損失の金額とその他の損失の金額とがあるときは、まずその他の損失の金額を控除し、次に被災事業用資産の損失の金額を控除する。 art-199/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-199/par-1/item-2 if the amount of loss arising in the calculation of the amount of timber income includes both the amount of loss on disaster-damaged business assets and any other amount of loss, the other amount of loss is deducted first, and then the amount of loss on disaster-damaged business assets is deducted. machine translation, not official ### 第二百条（損益通算の対象とならない損失の控除） — Deduction of Losses Not Subject to Aggregation of Profits and Losses caption: machine translation, not official art-200 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-200 **第一項** 法第六十九条第二項（損益通算の対象とならない損失）に規定する政令で定める損失の金額は、第百七十八条第一項第一号（生活に通常必要でない資産の災害による損失額の計算等）に規定する競走馬の譲渡に係る譲渡所得の金額の計算上生じた損失の金額とする。 art-200/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-200/par-1 The amount of loss specified by Cabinet Order prescribed in Article 69, paragraph (2) (Losses Not Subject to Aggregation of Profits and Losses) of the Act is the amount of loss arising in the calculation of the amount of capital gains pertaining to the transfer of a racehorse prescribed in Article 178, paragraph (1), item (i) (Calculation, etc. of the Amount of Loss Caused by a Disaster to Assets Not Ordinarily Necessary for Daily Life). machine translation, not official **第二項** 譲渡所得の金額の計算上生じた損失の金額のうちに前項に規定する競走馬の譲渡に係る損失の金額がある場合には、当該損失の金額は、当該競走馬の保有に係る雑所得の金額から控除する。 art-200/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-200/par-2 If the amount of loss arising in the calculation of the amount of capital gains includes an amount of loss pertaining to the transfer of a racehorse prescribed in the preceding paragraph, that amount of loss is deducted from the amount of miscellaneous income pertaining to the holding of that racehorse. machine translation, not official ### 第二百一条（純損失の繰越控除） — Deduction for Carryover of Net Loss caption: machine translation, not official art-201 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201 **第一項** 法第七十条第一項又は第二項（純損失の繰越控除）の規定による純損失の金額の控除については、次に定めるところによる。 art-201/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201/par-1 The deduction of the amount of Net Loss under Article 70, paragraph (1) or (2) (Deduction for Carryover of Net Loss) of the Act is as provided in the following. machine translation, not official **一** 控除する純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）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純損失の金額から順次控除する。 art-201/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201/par-1/item-1 if the amount of Net Loss to be deducted arose in two or more years within the three years up to and including the previous year (within the five years up to and including the previous year where Article 70-2, paragraphs (1) through (3) (Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster) of the Act apply; the same applies in the following item), it is deducted in order starting from the amount of Net Loss that arose in the oldest of those years. machine translation, not official **二** 前年以前三年内の一の年において生じた純損失の金額の控除については、次に定めるところによる。 art-201/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201/par-1/item-2 the deduction of the amount of Net Loss that arose in one year within the three years up to and including the previous year is as provided in the following. machine translation, not official **イ** 純損失の金額のうちに総所得金額の計算上生じた損失の部分の金額（第百九十八条第一号から第五号まで（損益通算の順序）の規定による控除をしてもなお控除しきれない損失の金額をいう。ハにおいて同じ。）があるときは、これをまずその年分の総所得金額から控除する。 art-201/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201/par-1/item-2/sub-1 if the amount of Net Loss includes the amount of the portion of loss arising in the calculation of gross income (meaning the amount of loss that still cannot be fully deducted even after the deduction under Article 198, items (i) through (v) (Order of Aggregation of Profits and Losses); the same applies in (c)), it is first deducted from the amount of gross income for that year. machine translation, not official **ロ** 純損失の金額のうちに山林所得金額の計算上生じた損失の部分の金額（第百九十八条第六号の規定による控除をしてもなお控除しきれない損失の金額をいう。ニにおいて同じ。）があるときは、これをまずその年分の山林所得金額から控除する。 art-201/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201/par-1/item-2/sub-2 if the amount of Net Loss includes the amount of the portion of loss arising in the calculation of the amount of timber income (meaning the amount of loss that still cannot be fully deducted even after the deduction under Article 198, item (vi); the same applies in (d)), it is first deducted from the amount of timber income for that year. machine translation, not official **ハ** イの規定による控除をしてもなお控除しきれない総所得金額の計算上生じた損失の部分の金額は、その年分の山林所得金額（ロの規定による控除が行われる場合には、当該控除後の金額）から控除し、次に退職所得金額から控除する。 art-201/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201/par-1/item-2/sub-3 the amount of the portion of loss arising in the calculation of gross income that still cannot be fully deducted even after the deduction under the provisions of (a) is deducted from the amount of timber income for that year (where the deduction under the provisions of (b) is made, the amount after that deduction), and then from the amount of retirement income. machine translation, not official **ニ** ロの規定による控除をしてもなお控除しきれない山林所得金額の計算上生じた損失の部分の金額は、その年分の総所得金額（イの規定による控除が行われる場合には、当該控除後の金額）から控除し、次に退職所得金額（ハの規定による控除が行われる場合には、当該控除後の金額）から控除する。 art-201/par-1/item-2/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201/par-1/item-2/sub-4 the amount of the portion of loss arising in the calculation of the amount of timber income that still cannot be fully deducted even after the deduction under the provisions of (b) is deducted from the amount of gross income for that year (where the deduction under the provisions of (a) is made, the amount after that deduction), and then from the amount of retirement income (where the deduction under the provisions of (c) is made, the amount after that deduction). machine translation, not official **三** その年分の各種所得の金額の計算上生じた損失の金額があるときは、まず法第六十九条（損益通算）の規定による控除を行つた後に法第七十条第一項又は第二項の規定による控除を行う。 art-201/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201/par-1/item-3 if there is an amount of loss arising in the calculation of the amount of Income in Each Class for that year, the deduction under the provisions of Article 70, paragraph (1) or (2) of the Act is made after first making the deduction under the provisions of Article 69 (Aggregation of Profits and Losses) of the Act. machine translation, not official **第二項** 前項の規定の適用がある場合において、その者の有する他の純損失金額（法第七十条の二第一項から第三項までに規定する特定非常災害発生年純損失金額、被災純損失金額及び特定非常災害発生年特定純損失金額（以下この項及び第二百四条第三項（雑損失の繰越控除）において「特例対象純損失金額」という。）以外の純損失の金額をいう。以下この項及び第二百四条第三項において同じ。）の生じた年がその者の有する特例対象純損失金額の生じた年又はその翌年であるときは、当該他の純損失金額は当該特例対象純損失金額よりも古い年に生じたものとして前項の規定による控除を行う。 art-201/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201/par-2 In the case where the provisions of the preceding paragraph apply, if the year in which the amount of other Net Loss of that person (meaning the amount of Net Loss other than 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 prescribed in Article 70-2, paragraphs (1) through (3) of the Act (hereinafter in this paragraph and Article 204, paragraph (3) (Deduction for Carryover of Casualty Loss) referred to as "Net Loss subject to the special provisions"); the same applies hereinafter in this paragraph and Article 204, paragraph (3)) arose is the year in which the Net Loss subject to the special provisions of that person arose or the following year, the deduction under the provisions of the preceding paragraph is made by treating that amount of other Net Loss as having arisen in an earlier year than that Net Loss subject to the special provisions. machine translation, not official ### 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） — Amount of Net Loss Pertaining to Losses on Disaster-Damaged Business Assets, etc. caption: machine translation, not official art-202 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-202 **第一項** 法第七十条第二項（被災事業用資産の損失等に係る純損失の繰越控除）に規定する政令で定める純損失の金額は、同項に規定する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のうち、同項各号に掲げる損失の金額に達するまでの金額（既に同項の規定によりその年の前年以前において控除されたものを除く。）とする。 art-202/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-202/par-1 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). machine translation, not official ### 第二百三条（被災事業用資産の損失に含まれる支出） — Expenditures Included in Losses on Disaster-Damaged Business Assets caption: machine translation, not official art-203 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203 **第一項** 法第七十条第三項（被災事業用資産の損失の金額）に規定する政令で定める支出は、次に掲げる費用の支出とする。 art-203/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203/par-1 The expenditures specified by Cabinet Order as prescribed in Article 70, paragraph (3) (Amount of Loss on Disaster-Damaged Business Assets) of the Act are expenditures for the following expenses: machine translation, not official **一** 災害により法第七十条第三項に規定する資産（以下この条において「事業用資産」という。）が滅失し、損壊し又はその価値が減少したことによる当該事業用資産の取壊し又は除去のための費用その他の付随費用 art-203/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203/par-1/item-1 expenses for demolishing or removing the assets prescribed in Article 70, paragraph (3) of the Act (hereinafter in this Article referred to as "business assets") because they have been lost or damaged, or have declined in value, due to a Disaster, and other incidental expenses; machine translation, not official **二** 災害により事業用資産が損壊し又はその価値が減少した場合その他災害により当該事業用資産を業務の用に供することが困難となつた場合において、その災害のやんだ日の翌日から一年を経過した日（大規模な災害の場合その他やむを得ない事情がある場合には、三年を経過した日）の前日までに支出する次に掲げる費用その他これらに類する費用 art-203/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203/par-1/item-2 the following expenses, and other expenses similar to these, that are paid, in the case where business assets have been damaged or have declined in value due to a Disaster, or in any other case where it has become difficult to put those business assets to use for business due to a Disaster, by the day preceding the day on which one year has elapsed from the day following the day on which the Disaster ended (or, in the case of a large-scale Disaster or where there are other unavoidable circumstances, the day on which three years have elapsed): machine translation, not official **イ** 災害により生じた土砂その他の障害物を除去するための費用 art-203/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203/par-1/item-2/sub-1 expenses for removing earth and sand and other obstacles caused by the Disaster; machine translation, not official **ロ** 当該事業用資産の原状回復のための修繕費 art-203/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203/par-1/item-2/sub-2 repair expenses for restoring those business assets to their original condition; machine translation, not official **ハ** 当該事業用資産の損壊又はその価値の減少を防止するための費用 art-203/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203/par-1/item-2/sub-3 expenses for preventing damage to those business assets or a decline in their value; machine translation, not official **三** 災害により事業用資産につき現に被害が生じ、又はまさに被害が生ずるおそれがあると見込まれる場合において、当該事業用資産に係る被害の拡大又は発生を防止するため緊急に必要な措置を講ずるための費用 art-203/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203/par-1/item-3 expenses for taking urgently necessary measures to prevent the spread or occurrence of damage to those business assets, in the case where damage has actually been caused to business assets by a Disaster, or where it is expected that damage is imminently likely to be caused to them by a Disaster. machine translation, not official ### 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） — Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster caption: machine translation, not official art-203-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203-2 **第一項** 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。 art-203-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203-2/par-1 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. machine translation, not official **一** 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 art-203-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203-2/par-1/item-1 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; machine translation, not official **二** 繰延資産　その繰延資産の額からその償却費として法第五十条（繰延資産の償却費の計算及びその償却の方法）の規定により特定非常災害による損失が生じた日の属する年の前年以前の各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される金額の累積額を控除した金額 art-203-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203-2/par-1/item-2 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. machine translation, not official **第二項** 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。 art-203-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203-2/par-2 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. machine translation, not official **第三項** 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。 art-203-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203-2/par-3 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. machine translation, not official **第四項** 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。 art-203-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203-2/par-4 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. machine translation, not official **第五項** 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。 art-203-2/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203-2/par-5 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. machine translation, not official ### 第二百四条（雑損失の繰越控除） — Deduction for Carryover of Casualty Loss caption: machine translation, not official art-204 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204 **第一項** 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。 art-204/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204/par-1 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: machine translation, not official **一** 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。 art-204/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204/par-1/item-1 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; machine translation, not official **二** 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。 art-204/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204/par-1/item-2 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. machine translation, not official **第二項** 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。 art-204/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204/par-2 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. machine translation, not official **第三項** 前二項の規定の適用がある場合において、その者の有する他の雑損失金額（法第七十一条の二第一項に規定する特定雑損失金額（以下この項及び第二百六条第五項（雑損控除の対象となる雑損失の範囲等）において「特定雑損失金額」という。）以外の雑損失の金額をいう。以下この項及び第二百六条第五項において同じ。）又は他の純損失金額の生じた年がその者の有する特例対象純損失金額若しくは特定雑損失金額の生じた年又はその翌年であるときは、当該他の雑損失金額又は当該他の純損失金額は当該特例対象純損失金額又は当該特定雑損失金額よりも古い年に生じたものとして前二項の規定による控除を行う。 art-204/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204/par-3 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. machine translation, not official ### 第二百四条の二（特定非常災害に係る雑損失の繰越控除の特例） — Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster caption: machine translation, not official art-204-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204-2 **第一項** 次条の規定は、法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）に規定する政令で定める親族について準用する。この場合において、次条第一項中「居住者の」とあるのは「居住者と生計を一にする」と、「する。」とあるのは「する。この場合において、居住者と生計を一にする配偶者その他の親族に該当するかどうかの判定は、法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）の特定非常災害が発生した日の現況による。」と、同条第二項中「第七十二条第一項」とあるのは「第七十一条の二第一項」と読み替えるものとする。 art-204-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204-2/par-1 The provisions of the following Article apply mutatis mutandis to the relatives specified by Cabinet Order as prescribed in Article 71-2, paragraph (2) (Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster) of the Act. In this case, the phrase "of a Resident" in paragraph (1) of the following Article is deemed to be replaced with "who shares the same livelihood with a Resident", the phrase "is 580,000 yen or less." in that paragraph is deemed to be replaced with "is 580,000 yen or less; in this case, whether a person falls under a spouse or other relative who shares the same livelihood with a Resident is determined according to the circumstances on the day on which the specified extraordinary Disaster under Article 71-2, paragraph (2) (Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster) of the Act occurred.", and the phrase "Article 72, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 71-2, paragraph (1)". machine translation, not official **第二項** 法第七十一条の二第二項に規定するやむを得ない支出で政令で定めるものは、第二百六条第一項第一号から第三号まで（雑損控除の対象となる雑損失の範囲等）に掲げる支出とする。 art-204-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204-2/par-2 The unavoidable expenditures specified by Cabinet Order as prescribed in Article 71-2, paragraph (2) of the Act are the expenditures listed in Article 206, paragraph (1), items (i) through (iii) (Scope of Casualty Losses Subject to Casualty Loss Deduction, etc.). machine translation, not official --- ## Cites - art-198/par-1: 法第六十九条第一項 → 所得税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act/art-69/par-1 (e-Gov law ID 340AC0000000033) - art-198/par-1/item-1: この条 → 所得税法施行令 第百九十八条 (Article 198), art-198 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198 - art-198/par-1/item-3: 第一号 → 所得税法施行令 第百九十八条第一項第一号 (Article 198, paragraph (1), item (i)), art-198/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-1 - art-198/par-1/item-3: 前号 → 所得税法施行令 第百九十八条第一項第二号 (Article 198, paragraph (1), item (ii)), art-198/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-2 - art-198/par-1/item-3: 法第三十三条第三項第一号 → 所得税法 第三十三条第三項第一号 (Article 33, paragraph (3), item (i)), art-33/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-33/par-3/item-1 (e-Gov law ID 340AC0000000033) - art-198/par-1/item-3: 同項第二号 → 所得税法 第三十三条第三項第二号 (Article 33, paragraph (3), item (ii)), art-33/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-33/par-3/item-2 (e-Gov law ID 340AC0000000033) - art-198/par-1/item-4: 第二号 → 所得税法施行令 第百九十八条第一項第二号 (Article 198, paragraph (1), item (ii)), art-198/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-2 - art-198/par-1/item-4: 第一号 → 所得税法施行令 第百九十八条第一項第一号 (Article 198, paragraph (1), item (i)), art-198/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-1 - art-198/par-1/item-5: 第一号 → 所得税法施行令 第百九十八条第一項第一号 (Article 198, paragraph (1), item (i)), art-198/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-1 - art-198/par-1/item-5: 第二号 → 所得税法施行令 第百九十八条第一項第二号 (Article 198, paragraph (1), item (ii)), art-198/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-2 - art-198/par-1/item-5: 前各号 → 所得税法施行令 第百九十八条第一項第三号 (Article 198, paragraph (1), item (iii)), art-198/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-3 - art-198/par-1/item-5: 前各号 → 所得税法施行令 第百九十八条第一項第四号 (Article 198, paragraph (1), item (iv)), art-198/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-4 - art-198/par-1/item-6: 第一号 → 所得税法施行令 第百九十八条第一項第一号 (Article 198, paragraph (1), item (i)), art-198/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-1 - art-198/par-1/item-6: 第四号 → 所得税法施行令 第百九十八条第一項第四号 (Article 198, paragraph (1), item (iv)), art-198/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-4 - art-198/par-1/item-6: 第二号 → 所得税法施行令 第百九十八条第一項第二号 (Article 198, paragraph (1), item (ii)), art-198/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-2 - art-198/par-1/item-6: 第三号 → 所得税法施行令 第百九十八条第一項第三号 (Article 198, paragraph (1), item (iii)), art-198/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-3 - art-198/par-1/item-6: 前号 → 所得税法施行令 第百九十八条第一項第五号 (Article 198, paragraph (1), item (v)), art-198/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-5 - art-199/par-1: 前条 → 所得税法施行令 第百九十八条 (Article 198), art-198 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198 - art-199/par-1: 法第七十条第二項第一号 → 所得税法 第七十条第二項第一号 (Article 70, paragraph (2), item (i)), art-70/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-70/par-2/item-1 (e-Gov law ID 340AC0000000033) - art-199/par-1: この条 → 所得税法施行令 第百九十九条 (Article 199), art-199 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-199 - art-199/par-1: 同項第二号 → 所得税法 第七十条第二項第二号 (Article 70, paragraph (2), item (ii)), art-70/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-70/par-2/item-2 (e-Gov law ID 340AC0000000033) - art-200/par-1: 法第六十九条第二項 → 所得税法 第六十九条第二項 (Article 69, paragraph (2)), art-69/par-2 — https://japanlaw.org/en/income-tax-act/art-69/par-2 (e-Gov law ID 340AC0000000033) - art-200/par-1: 第百七十八条第一項第一号 → 所得税法施行令 第百七十八条第一項第一号 (Article 178, paragraph (1), item (i)), art-178/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-1/item-1 - art-200/par-2: 前項 → 所得税法施行令 第二百条第一項 (Article 200, paragraph (1)), art-200/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-200/par-1 - art-201/par-1: 法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/income-tax-act/art-70/par-1 (e-Gov law ID 340AC0000000033) - art-201/par-1: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/income-tax-act/art-70/par-2 (e-Gov law ID 340AC0000000033) - art-201/par-1/item-1: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-1 (e-Gov law ID 340AC0000000033) - art-201/par-1/item-1: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第二項 (Article 70-2, paragraph (2)), art-70-2/par-2 — https://japanlaw.org/en/income-tax-act/art-70-2/par-2 (e-Gov law ID 340AC0000000033) - art-201/par-1/item-1: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第三項 (Article 70-2, paragraph (3)), art-70-2/par-3 — https://japanlaw.org/en/income-tax-act/art-70-2/par-3 (e-Gov law ID 340AC0000000033) - art-201/par-1/item-1: 次号 → 所得税法施行令 第二百一条第一項第二号 (Article 201, paragraph (1), item (ii)), art-201/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201/par-1/item-2 - art-201/par-1/item-2/sub-1: 第百九十八条第一号から第五号まで → 所得税法施行令 第百九十八条第一項第一号 (Article 198, paragraph (1), item (i)), art-198/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-1 - art-201/par-1/item-2/sub-1: 第百九十八条第一号から第五号まで → 所得税法施行令 第百九十八条第一項第二号 (Article 198, paragraph (1), item (ii)), art-198/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-2 - art-201/par-1/item-2/sub-1: 第百九十八条第一号から第五号まで → 所得税法施行令 第百九十八条第一項第三号 (Article 198, paragraph (1), item (iii)), art-198/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-3 - art-201/par-1/item-2/sub-1: 第百九十八条第一号から第五号まで → 所得税法施行令 第百九十八条第一項第四号 (Article 198, paragraph (1), item (iv)), art-198/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-4 - art-201/par-1/item-2/sub-1: 第百九十八条第一号から第五号まで → 所得税法施行令 第百九十八条第一項第五号 (Article 198, paragraph (1), item (v)), art-198/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-5 - art-201/par-1/item-2/sub-2: 第百九十八条第六号 → 所得税法施行令 第百九十八条第一項第六号 (Article 198, paragraph (1), item (vi)), art-198/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-198/par-1/item-6 - art-201/par-1/item-3: 法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/income-tax-act/art-69 (e-Gov law ID 340AC0000000033) - art-201/par-1/item-3: 法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/income-tax-act/art-70/par-1 (e-Gov law ID 340AC0000000033) - art-201/par-1/item-3: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/income-tax-act/art-70/par-2 (e-Gov law ID 340AC0000000033) - art-201/par-2: 前項 → 所得税法施行令 第二百一条第一項 (Article 201, paragraph (1)), art-201/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201/par-1 - art-201/par-2: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-1 (e-Gov law ID 340AC0000000033) - art-201/par-2: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第二項 (Article 70-2, paragraph (2)), art-70-2/par-2 — https://japanlaw.org/en/income-tax-act/art-70-2/par-2 (e-Gov law ID 340AC0000000033) - art-201/par-2: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第三項 (Article 70-2, paragraph (3)), art-70-2/par-3 — https://japanlaw.org/en/income-tax-act/art-70-2/par-3 (e-Gov law ID 340AC0000000033) - art-201/par-2: この項 → 所得税法施行令 第二百一条第二項 (Article 201, paragraph (2)), art-201/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201/par-2 - art-201/par-2: 第二百四条第三項 → 所得税法施行令 第二百四条第三項 (Article 204, paragraph (3)), art-204/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204/par-3 - art-202/par-1: 法第七十条第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/income-tax-act/art-70/par-2 (e-Gov law ID 340AC0000000033) - art-203/par-1: 法第七十条第三項 → 所得税法 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/en/income-tax-act/art-70/par-3 (e-Gov law ID 340AC0000000033) - art-203/par-1/item-1: 法第七十条第三項 → 所得税法 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/en/income-tax-act/art-70/par-3 (e-Gov law ID 340AC0000000033) - art-203/par-1/item-1: この条 → 所得税法施行令 第二百三条 (Article 203), art-203 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203 - art-203-2/par-1: 法第七十条の二第一項 → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-1 (e-Gov law ID 340AC0000000033) - art-203-2/par-1/item-1: 法第七十条の二第一項 → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-1 (e-Gov law ID 340AC0000000033) - art-203-2/par-1/item-1: 次号 → 所得税法施行令 第二百三条の二第一項第二号 (Article 203-2, paragraph (1), item (ii)), art-203-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203-2/par-1/item-2 - art-203-2/par-1/item-1: 法第三十八条第一項 → 所得税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/income-tax-act/art-38/par-1 (e-Gov law ID 340AC0000000033) - art-203-2/par-1/item-1: 第二項 → 所得税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/income-tax-act/art-38/par-2 (e-Gov law ID 340AC0000000033) - art-203-2/par-1/item-2: 法第五十条 → 所得税法 第五十条 (Article 50), art-50 — https://japanlaw.org/en/income-tax-act/art-50 (e-Gov law ID 340AC0000000033) - art-203-2/par-2: 法第七十条の二第四項第一号 → 所得税法 第七十条の二第四項第一号 (Article 70-2, paragraph (4), item (i)), art-70-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-1 (e-Gov law ID 340AC0000000033) - art-203-2/par-3: 法第七十条の二第四項第二号 → 所得税法 第七十条の二第四項第二号 (Article 70-2, paragraph (4), item (ii)), art-70-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-2 (e-Gov law ID 340AC0000000033) - art-203-2/par-3: 前条 → 所得税法施行令 第二百三条 (Article 203), art-203 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-203 - art-203-2/par-4: 法第七十条の二第四項第三号 → 所得税法 第七十条の二第四項第三号 (Article 70-2, paragraph (4), item (iii)), art-70-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-3 (e-Gov law ID 340AC0000000033) - art-203-2/par-5: 法第七十条の二第四項第五号 → 所得税法 第七十条の二第四項第五号 (Article 70-2, paragraph (4), item (v)), art-70-2/par-4/item-5 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-5 (e-Gov law ID 340AC0000000033) - art-203-2/par-5: 同条第一項 → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-1 (e-Gov law ID 340AC0000000033) - art-203-2/par-5: 法第七十条第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/income-tax-act/art-70/par-2 (e-Gov law ID 340AC0000000033) - art-204/par-1: 法第七十一条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/income-tax-act/art-71/par-1 (e-Gov law ID 340AC0000000033) - art-204/par-1/item-1: 法第七十一条の二第一項 → 所得税法 第七十一条の二第一項 (Article 71-2, paragraph (1)), art-71-2/par-1 — https://japanlaw.org/en/income-tax-act/art-71-2/par-1 (e-Gov law ID 340AC0000000033) - art-204/par-1/item-1: 次号 → 所得税法施行令 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204/par-1/item-2 - art-204/par-2: 法第七十条 → 所得税法 第七十条 (Article 70), art-70 — https://japanlaw.org/en/income-tax-act/art-70 (e-Gov law ID 340AC0000000033) - art-204/par-2: 法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/income-tax-act/art-69 (e-Gov law ID 340AC0000000033) - art-204/par-2: 法第七十一条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/income-tax-act/art-71/par-1 (e-Gov law ID 340AC0000000033) - art-204/par-2: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-1 (e-Gov law ID 340AC0000000033) - art-204/par-2: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第二項 (Article 70-2, paragraph (2)), art-70-2/par-2 — https://japanlaw.org/en/income-tax-act/art-70-2/par-2 (e-Gov law ID 340AC0000000033) - art-204/par-2: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第三項 (Article 70-2, paragraph (3)), art-70-2/par-3 — https://japanlaw.org/en/income-tax-act/art-70-2/par-3 (e-Gov law ID 340AC0000000033) - art-204/par-2: 第七十一条の二第一項 → 所得税法 第七十一条の二第一項 (Article 71-2, paragraph (1)), art-71-2/par-1 — https://japanlaw.org/en/income-tax-act/art-71-2/par-1 (e-Gov law ID 340AC0000000033) - art-204/par-3: 前二項 → 所得税法施行令 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204/par-1 - art-204/par-3: 前二項 → 所得税法施行令 第二百四条第二項 (Article 204, paragraph (2)), art-204/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204/par-2 - art-204/par-3: 法第七十一条の二第一項 → 所得税法 第七十一条の二第一項 (Article 71-2, paragraph (1)), art-71-2/par-1 — https://japanlaw.org/en/income-tax-act/art-71-2/par-1 (e-Gov law ID 340AC0000000033) - art-204/par-3: この項 → 所得税法施行令 第二百四条第三項 (Article 204, paragraph (3)), art-204/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204/par-3 - art-204/par-3: 第二百六条第五項 → 所得税法施行令 第二百六条第五項 (Article 206, paragraph (5)), art-206/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-5 - art-204-2/par-1: 次条 → 所得税法施行令 第二百五条 (Article 205), art-205 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-205 - art-204-2/par-1: 法第七十一条の二第二項 → 所得税法 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — https://japanlaw.org/en/income-tax-act/art-71-2/par-2 (e-Gov law ID 340AC0000000033) - art-204-2/par-1: 次条第一項 → 所得税法施行令 第二百五条第一項 (Article 205, paragraph (1)), art-205/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-205/par-1 - art-204-2/par-1: 同条第二項 → 所得税法施行令 第二百五条第二項 (Article 205, paragraph (2)), art-205/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-205/par-2 - art-204-2/par-1: 第七十二条第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/income-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000033) - art-204-2/par-1: 第七十一条の二第一項 → 所得税法施行令 第七十一条の二第一項 (Article 71-2, paragraph (1)), art-71-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-1 - art-204-2/par-2: 法第七十一条の二第二項 → 所得税法 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — https://japanlaw.org/en/income-tax-act/art-71-2/par-2 (e-Gov law ID 340AC0000000033) - art-204-2/par-2: 第二百六条第一項第一号から第三号まで → 所得税法施行令 第二百六条第一項第一号 (Article 206, paragraph (1), item (i)), art-206/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1/item-1 - art-204-2/par-2: 第二百六条第一項第一号から第三号まで → 所得税法施行令 第二百六条第一項第二号 (Article 206, paragraph (1), item (ii)), art-206/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1/item-2 - art-204-2/par-2: 第二百六条第一項第一号から第三号まで → 所得税法施行令 第二百六条第一項第三号 (Article 206, paragraph (1), item (iii)), art-206/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1/item-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from 2026-12-01 (https://laws.e-gov.go.jp/law/340CO0000000096/20261201_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-070, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-070, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-056, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-056, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-001, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06