# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百四十二条 (Article 142)
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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: 第百四十二条 (Article 142)（必要経費に算入される資産損失の金額） — address `art-142`
- 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-142
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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Only the Japanese as published by the government has legal effect; the text
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They are never merged and never substituted for one another.
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### 第百四十二条（必要経費に算入される資産損失の金額） — Amount of Losses on Assets Included in Necessary Expenses
caption: machine translation, not official
art-142 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-142
**第一項** 次の各号に掲げる資産について生じた法第五十一条第一項、第三項又は第四項（資産損失の必要経費算入）に規定する損失の金額の計算の基礎となるその資産の価額は、当該各号に掲げる金額とする。
art-142/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-142/par-1
The value of an asset set out in each of the following items, which serves as the basis for calculating the amount of losses prescribed in Article 51, paragraph (1), (3), or (4) (Inclusion of Losses on Assets in Necessary Expenses) of the Act that have arisen with respect to that asset, is the amount set out in that item.
machine translation, not official
**一** 固定資産 当該損失の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-142/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-142/par-1/item-1
Fixed Assets: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of Article 38, paragraph (1) or (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act were applied;
machine translation, not official
**二** 山林 当該損失の生じた日までに支出したその山林の植林費、取得に要した費用、管理費その他その山林の育成に要した費用の額
art-142/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-142/par-1/item-2
Timberland: the amount of planting costs, expenses required for acquisition, management costs, and other expenses required for the cultivation of that timberland that were paid by the date on which the loss arose;
machine translation, not official
**三** 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）の規定により当該損失の生じた日の属する年分以前の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑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-142/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-142/par-1/item-3
Deferred Assets: the amount obtained by deducting, from the amount of the Deferred Asset, the cumulative amount of the amounts that are included in necessary expenses, as the depreciation allowance for it pursuant to Article 50 (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Act, in calculating the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for each year on or before the year that includes the date on which the loss arose.
machine translation, not official
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## Cites
- art-142/par-1: 法第五十一条第一項 → 所得税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/income-tax-act/art-51/par-1 (e-Gov law ID 340AC0000000033)
- art-142/par-1: 第三項 → 所得税法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/en/income-tax-act/art-51/par-3 (e-Gov law ID 340AC0000000033)
- art-142/par-1: 第四項 → 所得税法 第五十一条第四項 (Article 51, paragraph (4)), art-51/par-4 — https://japanlaw.org/en/income-tax-act/art-51/par-4 (e-Gov law ID 340AC0000000033)
- art-142/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-142/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-142/par-1/item-3: 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)
## Cited by
1 provision cites this one. No official source publishes this direction.
- 所得税法施行令 第百四十三条第一項（昭和二十七年十二月三十一日以前に取得した資産の損失の金額の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-143/par-1
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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-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