# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百三条 (Article 203)
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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: 第二百三条 (Article 203)（被災事業用資産の損失に含まれる支出） — address `art-203`
- 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-203
- 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.
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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/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/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/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/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/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/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/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/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
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## Cites
- 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/art-203
## Cited by
4 provisions cite this one. No official source publishes this direction.
- 所得税法施行令 第二百三条第一項第一号（被災事業用資産の損失に含まれる支出） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-203/par-1/item-1
- 所得税法施行令 第二百三条の二第三項（特定非常災害に係る純損失の繰越控除の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-203-2/par-3
- 所得税法施行令 附則第六条第一項（被災事業用資産の損失に含まれる支出に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-6/par-1
- 所得税法施行令 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4232-389/par-2
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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-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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06