# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百四条 (Article 204) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-204. 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: 第二百四条 (Article 204)（雑損失の繰越控除） — address `art-204` - 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-204 - 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. --- ### 第二百四条（雑損失の繰越控除） — Deduction for Carryover of Casualty Loss caption: machine translation, not official art-204 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-204 **第一項** 法第七十一条第一項（雑損失の繰越控除）の規定による雑損失の金額の控除については、次に定めるところによる。 art-204/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-204/par-1 The deduction of the amount of Casualty Loss under Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) of the Act is as follows: machine translation, not official **一** 控除する雑損失の金額が前年以前三年内（法第七十一条の二第一項（特定非常災害に係る雑損失の繰越控除の特例）の規定の適用がある場合には、前年以前五年内。次号において同じ。）の二以上の年に生じたものである場合には、これらの年のうち最も古い年に生じた雑損失の金額から順次控除する。 art-204/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-204/par-1/item-1 where the amounts of Casualty Loss to be deducted arose in two or more years within the three years up to and including the preceding year (where Article 71-2, paragraph (1) (Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster) of the Act applies, within the five years up to and including the preceding year; the same applies in the following item), they are deducted in order, starting from the amount of Casualty Loss that arose in the oldest of those years; machine translation, not official **二** 前年以前三年内の一の年において生じた雑損失の金額で前年以前において控除されなかつた部分に相当する金額があるときは、これをその年分の総所得金額、山林所得金額又は退職所得金額から順次控除する。 art-204/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-204/par-1/item-2 where there is an amount equivalent to the portion of an amount of Casualty Loss that arose in one of the three years up to and including the preceding year that was not deducted in or before the preceding year, it is deducted in order from the amount of gross income, the amount of timber income or the amount of retirement income for that year. machine translation, not official **第二項** その年の各種所得の金額の計算上生じた損失の金額がある場合又は法第七十条（純損失の繰越控除）の規定による控除が行われる場合には、まず、法第六十九条（損益通算）及び第七十条の規定による控除を行つた後、法第七十一条第一項の規定による控除を行う。この場合において、控除する純損失の金額及び雑損失の金額が前年以前三年内（法第七十条の二第一項から第三項まで（特定非常災害に係る純損失の繰越控除の特例）又は第七十一条の二第一項の規定の適用がある場合には、前年以前五年内）の二以上の年に生じたものであるときは、これらの年のうち最も古い年に生じた純損失の金額又は雑損失の金額から順次控除する。 art-204/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-204/par-2 Where there is an amount of loss arising in the calculation of the amounts of Income in Each Class for that year, or where a deduction is made under Article 70 (Deduction for Carryover of Net Loss) of the Act, the deduction under Article 69 (Aggregation of Profits and Losses) and Article 70 of the Act is made first, and then the deduction under Article 71, paragraph (1) of the Act is made. In this case, where the amounts of Net Loss and Casualty Loss to be deducted arose in two or more years within the three years up to and including the preceding year (where Article 70-2, paragraphs (1) through (3) (Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster) or Article 71-2, paragraph (1) of the Act applies, within the five years up to and including the preceding year), they are deducted in order, starting from the amount of Net Loss or Casualty Loss that arose in the oldest of those years. machine translation, not official **第三項** 前二項の規定の適用がある場合において、その者の有する他の雑損失金額（法第七十一条の二第一項に規定する特定雑損失金額（以下この項及び第二百六条第五項（雑損控除の対象となる雑損失の範囲等）において「特定雑損失金額」という。）以外の雑損失の金額をいう。以下この項及び第二百六条第五項において同じ。）又は他の純損失金額の生じた年がその者の有する特例対象純損失金額若しくは特定雑損失金額の生じた年又はその翌年であるときは、当該他の雑損失金額又は当該他の純損失金額は当該特例対象純損失金額又は当該特定雑損失金額よりも古い年に生じたものとして前二項の規定による控除を行う。 art-204/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-204/par-3 Where the preceding two paragraphs apply, if the year in which another amount of Casualty Loss held by the person (meaning an amount of Casualty Loss other than the specified Casualty Loss prescribed in Article 71-2, paragraph (1) of the Act (hereinafter in this paragraph and Article 206, paragraph (5) (Scope of Casualty Losses Subject to Casualty Loss Deduction, etc.) referred to as "specified Casualty Loss"); the same applies hereinafter in this paragraph and Article 206, paragraph (5)) or amount of other net loss arose is the year in which the Net Loss subject to the special provisions or specified Casualty Loss held by the person arose or the following year, the deduction under the preceding two paragraphs is made by treating that other amount of Casualty Loss or that amount of other net loss as having arisen in a year earlier than that Net Loss subject to the special provisions or that specified Casualty Loss. machine translation, not official --- ## Cites - art-204/par-1: 法第七十一条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/income-tax-act/art-71/par-1 (e-Gov law ID 340AC0000000033) - art-204/par-1/item-1: 法第七十一条の二第一項 → 所得税法 第七十一条の二第一項 (Article 71-2, paragraph (1)), art-71-2/par-1 — https://japanlaw.org/en/income-tax-act/art-71-2/par-1 (e-Gov law ID 340AC0000000033) - art-204/par-1/item-1: 次号 → 所得税法施行令 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-204/par-1/item-2 - art-204/par-2: 法第七十条 → 所得税法 第七十条 (Article 70), art-70 — https://japanlaw.org/en/income-tax-act/art-70 (e-Gov law ID 340AC0000000033) - art-204/par-2: 法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/income-tax-act/art-69 (e-Gov law ID 340AC0000000033) - art-204/par-2: 法第七十一条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/income-tax-act/art-71/par-1 (e-Gov law ID 340AC0000000033) - art-204/par-2: 法第七十条の二第一項から第三項まで → 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-204/par-2: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第二項 (Article 70-2, paragraph (2)), art-70-2/par-2 — https://japanlaw.org/en/income-tax-act/art-70-2/par-2 (e-Gov law ID 340AC0000000033) - art-204/par-2: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第三項 (Article 70-2, paragraph (3)), art-70-2/par-3 — https://japanlaw.org/en/income-tax-act/art-70-2/par-3 (e-Gov law ID 340AC0000000033) - art-204/par-2: 第七十一条の二第一項 → 所得税法 第七十一条の二第一項 (Article 71-2, paragraph (1)), art-71-2/par-1 — https://japanlaw.org/en/income-tax-act/art-71-2/par-1 (e-Gov law ID 340AC0000000033) - art-204/par-3: 前二項 → 所得税法施行令 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-204/par-1 - art-204/par-3: 前二項 → 所得税法施行令 第二百四条第二項 (Article 204, paragraph (2)), art-204/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-204/par-2 - art-204/par-3: 法第七十一条の二第一項 → 所得税法 第七十一条の二第一項 (Article 71-2, paragraph (1)), art-71-2/par-1 — https://japanlaw.org/en/income-tax-act/art-71-2/par-1 (e-Gov law ID 340AC0000000033) - art-204/par-3: この項 → 所得税法施行令 第二百四条第三項 (Article 204, paragraph (3)), art-204/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-204/par-3 - art-204/par-3: 第二百六条第五項 → 所得税法施行令 第二百六条第五項 (Article 206, paragraph (5)), art-206/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-206/par-5 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百一条第二項（純損失の繰越控除） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-2 - 所得税法施行令 第二百四条第一項第一号（雑損失の繰越控除） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-204/par-1/item-1 - 所得税法施行令 第二百四条第三項（雑損失の繰越控除） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-204/par-3 --- ## 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