# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百三条の二 (Article 203-2)

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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: 第二百三条の二 (Article 203-2)（特定非常災害に係る純損失の繰越控除の特例） — address `art-203-2`
- 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-203-2
- 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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### 第二百三条の二（特定非常災害に係る純損失の繰越控除の特例） — Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster
<sup>caption: machine translation, not official</sup>
<sup>art-203-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-203-2</sup>

    **第一項**  法第七十条の二第一項各号（特定非常災害に係る純損失の繰越控除の特例）に規定する政令で定める金額は、次の各号に掲げる資産の区分に応じ当該各号に定める金額とする。
    <sup>art-203-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-203-2/par-1</sup>
    The amounts specified by Cabinet Order as prescribed in the items of Article 70-2, paragraph (1) (Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster) of the Act are the amounts specified in the following items in accordance with the categories of assets listed in those items.
    <sup>machine translation, not official</sup>

      **一**  固定資産　法第七十条の二第一項に規定する特定非常災害（次号において「特定非常災害」という。）による損失が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
      <sup>art-203-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-203-2/par-1/item-1</sup>
      Fixed Assets: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if Article 38, paragraph (1) or (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act were applied by deeming there to have been a transfer of assets with respect to the asset on the day on which the loss due to the specified extraordinary Disaster prescribed in Article 70-2, paragraph (1) of the Act (referred to as the "specified extraordinary Disaster" in the following item) occurred;
      <sup>machine translation, not official</sup>

      **二**  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）の規定により特定非常災害による損失が生じた日の属する年の前年以前の各年分の不動産所得の金額、事業所得の金額又は山林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
      <sup>art-203-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-203-2/par-1/item-2</sup>
      Deferred Assets: the amount obtained by deducting from the amount of the Deferred Asset the cumulative amount of the amounts included in necessary expenses, as the depreciation allowance for it under Article 50 (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Act, in calculating the amount of real property income, the amount of business income or the amount of timber income for each year up to the year preceding the year that includes the day on which the loss due to the specified extraordinary Disaster occurred.
      <sup>machine translation, not official</sup>

    **第二項**  法第七十条の二第四項第一号に規定する政令で定める純損失の金額は、その者のその年において生じた純損失の金額のうち、その年において生じた同号に規定する被災事業用資産特定災害損失合計額に達するまでの金額とする。
    <sup>art-203-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-203-2/par-2</sup>
    The amount of Net Loss specified by Cabinet Order as prescribed in Article 70-2, paragraph (4), item (i) of the Act is, out of the amount of Net Loss arising to the person in that year, the amount up to the total amount of specified Disaster losses on disaster-damaged business assets prescribed in that item that arose in that year.
    <sup>machine translation, not official</sup>

    **第三項**  法第七十条の二第四項第二号に規定するやむを得ない支出で政令で定めるものは、前条各号に掲げる費用の支出とする。
    <sup>art-203-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-203-2/par-3</sup>
    The unavoidable expenditures specified by Cabinet Order as prescribed in Article 70-2, paragraph (4), item (ii) of the Act are expenditures for the expenses listed in the items of the preceding Article.
    <sup>machine translation, not official</sup>

    **第四項**  法第七十条の二第四項第三号に規定する政令で定める資産は、不動産所得、事業所得又は山林所得を生ずべき事業に係る繰延資産のうちまだ必要経費に算入されていない部分とする。
    <sup>art-203-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-203-2/par-4</sup>
    The assets specified by Cabinet Order as prescribed in Article 70-2, paragraph (4), item (iii) of the Act are the portion not yet included in necessary expenses of Deferred Assets pertaining to a business that generates real property income, business income or timber income.
    <sup>machine translation, not official</sup>

    **第五項**  法第七十条の二第四項第五号に規定する政令で定める純損失の金額は、その者の同条第一項に規定する特定非常災害発生年において生じた純損失の金額のうち、当該特定非常災害発生年において生じた法第七十条第二項各号（純損失の繰越控除）に掲げる損失の金額に達するまでの金額とする。
    <sup>art-203-2/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-203-2/par-5</sup>
    The amount of Net Loss specified by Cabinet Order as prescribed in Article 70-2, paragraph (4), item (v) of the Act is, out of the amount of Net Loss arising to the person in the year of the specified extraordinary Disaster prescribed in paragraph (1) of that Article, the amount up to the amount of the losses listed in the items of Article 70, paragraph (2) (Deduction for Carryover of Net Loss) of the Act that arose in that year of the specified extraordinary Disaster.
    <sup>machine translation, not official</sup>

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## Cites
- art-203-2/par-1: 法第七十条の二第一項 → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-1 (e-Gov law ID 340AC0000000033)
- art-203-2/par-1/item-1: 法第七十条の二第一項 → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-1 (e-Gov law ID 340AC0000000033)
- art-203-2/par-1/item-1: 次号 → 所得税法施行令 第二百三条の二第一項第二号 (Article 203-2, paragraph (1), item (ii)), art-203-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-203-2/par-1/item-2
- art-203-2/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-203-2/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-203-2/par-1/item-2: 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)
- art-203-2/par-2: 法第七十条の二第四項第一号 → 所得税法 第七十条の二第四項第一号 (Article 70-2, paragraph (4), item (i)), art-70-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-203-2/par-3: 法第七十条の二第四項第二号 → 所得税法 第七十条の二第四項第二号 (Article 70-2, paragraph (4), item (ii)), art-70-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-2 (e-Gov law ID 340AC0000000033)
- art-203-2/par-3: 前条 → 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
- art-203-2/par-4: 法第七十条の二第四項第三号 → 所得税法 第七十条の二第四項第三号 (Article 70-2, paragraph (4), item (iii)), art-70-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-3 (e-Gov law ID 340AC0000000033)
- art-203-2/par-5: 法第七十条の二第四項第五号 → 所得税法 第七十条の二第四項第五号 (Article 70-2, paragraph (4), item (v)), art-70-2/par-4/item-5 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-5 (e-Gov law ID 340AC0000000033)
- art-203-2/par-5: 同条第一項 → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-1 (e-Gov law ID 340AC0000000033)
- art-203-2/par-5: 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 第二百三条の二第一項第一号（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-1/item-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-20261106T173921-056, 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