# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二条 (Article 202) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-202. 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: 第二百二条 (Article 202)（被災事業用資産の損失等に係る純損失の金額） — address `art-202` - 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-202 - 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/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/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 --- ## Cites - 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) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第九条第一項（被災事業用資産の損失等に係る純損失の金額の繰越控除に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-9/par-1 --- ## 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-20261106T173921-056, 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