# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百四十一条 (Article 141)

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- 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: 第百四十一条 (Article 141)（必要経費に算入される損失の生ずる事由） — address `art-141`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-141
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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.

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### 第百四十一条（必要経費に算入される損失の生ずる事由） — Grounds for Losses to Be Included in Necessary Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-141 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-141</sup>

      **第一項**  法第五十一条第二項（資産損失の必要経費算入）に規定する政令で定める事由は、次に掲げる事由で不動産所得、事業所得又は山林所得を生ずべき事業の遂行上生じたものとする。
      <sup>art-141/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-141/par-1</sup>
      The grounds specified by Cabinet Order prescribed in Article 51, paragraph (2) (Inclusion of Losses on Assets in Necessary Expenses) of the Act are the following grounds that have arisen in the course of conducting a business that gives rise to real property income, business income, or timber income.
      <sup>machine translation, not official</sup>

        **一**  販売した商品の返戻又は値引き（これらに類する行為を含む。）により収入金額が減少することとなつたこと。
        <sup>art-141/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-141/par-1/item-1</sup>
        Revenue has been reduced due to the return of, or a discount on, products sold (including acts similar to these);
        <sup>machine translation, not official</sup>

        **二**  保証債務の履行に伴う求償権の全部又は一部を行使することができないこととなつたこと。
        <sup>art-141/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-141/par-1/item-2</sup>
        It has become impossible to exercise all or part of a right of reimbursement accompanying the performance of a guarantee obligation;
        <sup>machine translation, not official</sup>

        **三**  不動産所得の金額、事業所得の金額若しくは山林所得の金額の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われ、又はその事実のうちに含まれていた取り消すことのできる行為が取り消されたこと。
        <sup>art-141/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-141/par-1/item-3</sup>
        An economic result arising from a void act included among the events that formed the basis for calculating the amount of real property income, amount of business income, or amount of timber income has been lost on the basis of the voidness of that act, or an act that may be rescinded and that was included among those events has been rescinded.
        <sup>machine translation, not official</sup>

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## Cites
- art-141/par-1: 法第五十一条第二項 → 所得税法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/en/income-tax-act/art-51/par-2 (e-Gov law ID 340AC0000000033)

## Cited by

1 provision cites this one. No official source publishes this direction.

- 所得税法施行令 第二百八条第一項第四号（社会保険料の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1/item-4

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_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-20261106T163957-050, 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-20261106T163957-050, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-039, 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