# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百八十条 (Article 180) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-180. 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: 第百八十条 (Article 180)（資産の譲渡代金が回収不能となつた場合等の所得計算の特例） — address `art-180` - 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-180 - 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. --- ### 第百八十条（資産の譲渡代金が回収不能となつた場合等の所得計算の特例） — Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible caption: machine translation, not official art-180 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-180 **第一項** 法第六十四条第一項（資産の譲渡代金が回収不能となつた場合等の所得計算の特例）に規定する政令で定める事由は、国家公務員退職手当法（昭和二十八年法律第百八十二号）第二条の三第二項（退職手当の支払）に規定する一般の退職手当の支払を受けた者が同法第十五条第一項（退職をした者の退職手当の返納）の規定による処分を受けたことその他これに類する事由とする。 art-180/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-180/par-1 The grounds specified by Cabinet Order prescribed in Article 64, paragraph (1) (Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible) of the Act are that a person who has received payment of the general retirement allowance prescribed in Article 2-3, paragraph (2) (Payment of Retirement Allowance) of the Act on National Public Officers' Retirement Allowance (Act No. 182 of 1953) has been subject to a disposition under Article 15, paragraph (1) (Return of Retirement Allowance by a Person Who Has Retired) of that Act, and other grounds similar to this. machine translation, not official **第二項** 法第六十四条第一項に規定する収入金額又は総収入金額で、回収することができないこととなつたもの（同条第二項の規定により回収することができないこととなつたものとみなされるものを含む。）又は返還すべきこととなつたもの（以下この項において「回収不能額等」という。）のうち、次に掲げる金額のうちいずれか低い金額に達するまでの金額は、同条第一項に規定する各種所得の金額の計算上、なかつたものとみなす。 art-180/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-180/par-2 Of the amount of revenue or gross revenue prescribed in Article 64, paragraph (1) of the Act that has become uncollectible (including that deemed to have become uncollectible pursuant to the provisions of paragraph (2) of that Article) or that is to be returned (hereinafter in this paragraph referred to as "uncollectible amount, etc."), the amount up to the lower of the following amounts is deemed not to have existed in calculating Income in Each Class prescribed in paragraph (1) of that Article. machine translation, not official **一** 回収不能額等が生じた時の直前において確定している法第六十四条第一項に規定する年分の総所得金額、退職所得金額及び山林所得金額の合計額 art-180/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-180/par-2/item-1 the sum of the gross income, amount of retirement income, and amount of timber income for the year prescribed in Article 64, paragraph (1) of the Act that were finalized immediately before the time when the uncollectible amount, etc. arose; machine translation, not official **二** 前号に掲げる金額の計算の基礎とされる各種所得の金額のうち当該回収不能額等に係るものから、当該回収不能額等に相当する収入金額又は総収入金額がなかつたものとした場合に計算される当該各種所得の金額を控除した残額 art-180/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-180/par-2/item-2 the remainder obtained by deducting, from the amount of Income in Each Class that serves as the basis for calculating the amount set out in the preceding item and that pertains to that uncollectible amount, etc., the amount of that Income in Each Class that would be calculated if there had been no revenue or gross revenue equivalent to that uncollectible amount, etc. machine translation, not official --- ## Cites - art-180/par-1: 法第六十四条第一項 → 所得税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/income-tax-act/art-64/par-1 (e-Gov law ID 340AC0000000033) - art-180/par-1: 国家公務員退職手当法（昭和二十八年法律第百八十二号）第二条の三第二項 → e-Gov law 328AC1000000182, 第二条の三第二項 (Article 2-3, paragraph (2)), art-2-3/par-2 — not held in this collection - art-180/par-1: 同法第十五条第一項 → e-Gov law 328AC1000000182, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection - art-180/par-2: 法第六十四条第一項 → 所得税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/income-tax-act/art-64/par-1 (e-Gov law ID 340AC0000000033) - art-180/par-2: 同条第二項 → 所得税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/en/income-tax-act/art-64/par-2 (e-Gov law ID 340AC0000000033) - art-180/par-2: この項 → 所得税法施行令 第百八十条第二項 (Article 180, paragraph (2)), art-180/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-180/par-2 - art-180/par-2/item-1: 法第六十四条第一項 → 所得税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/income-tax-act/art-64/par-1 (e-Gov law ID 340AC0000000033) - art-180/par-2/item-2: 前号 → 所得税法施行令 第百八十条第二項第一号 (Article 180, paragraph (2), item (i)), art-180/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-180/par-2/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百八十条第二項（資産の譲渡代金が回収不能となつた場合等の所得計算の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-180/par-2 - 所得税法施行令 第百八十条第二項第二号（資産の譲渡代金が回収不能となつた場合等の所得計算の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-180/par-2/item-2 --- ## 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-20261106T163957-060, 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-20261106T163957-060, 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