# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百四条の二 (Article 204-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-204-2. 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: 第二百四条の二 (Article 204-2)（特定非常災害に係る雑損失の繰越控除の特例） — address `art-204-2` - 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-204-2 - 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. --- ### 第二百四条の二（特定非常災害に係る雑損失の繰越控除の特例） — Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster caption: machine translation, not official art-204-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-204-2 **第一項** 次条の規定は、法第七十一条の二第二項（特定非常災害に係る雑損失の繰越控除の特例）に規定する政令で定める親族について準用する。この場合において、次条第一項中「居住者の」とあるのは「居住者と生計を一にする」と、「する。」とあるのは「する。この場合において、居住者と生計を一にする配偶者その他の親族に該当するかどうかの判定は、法第七十一条の二第二項（特定非常災害に係る雑損失の繰越控除の特例）の特定非常災害が発生した日の現況による。」と、同条第二項中「第七十二条第一項」とあるのは「第七十一条の二第一項」と読み替えるものとする。 art-204-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-204-2/par-1 The provisions of the following Article apply mutatis mutandis to the relatives specified by Cabinet Order as prescribed in Article 71-2, paragraph (2) (Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster) of the Act. In this case, the phrase "of a Resident" in paragraph (1) of the following Article is deemed to be replaced with "who shares the same livelihood with a Resident", the phrase "is 580,000 yen or less." in that paragraph is deemed to be replaced with "is 580,000 yen or less; in this case, whether a person falls under a spouse or other relative who shares the same livelihood with a Resident is determined according to the circumstances on the day on which the specified extraordinary Disaster under Article 71-2, paragraph (2) (Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster) of the Act occurred.", and the phrase "Article 72, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 71-2, paragraph (1)". machine translation, not official **第二項** 法第七十一条の二第二項に規定するやむを得ない支出で政令で定めるものは、第二百六条第一項第一号から第三号まで（雑損控除の対象となる雑損失の範囲等）に掲げる支出とする。 art-204-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-204-2/par-2 The unavoidable expenditures specified by Cabinet Order as prescribed in Article 71-2, paragraph (2) of the Act are the expenditures listed in Article 206, paragraph (1), items (i) through (iii) (Scope of Casualty Losses Subject to Casualty Loss Deduction, etc.). machine translation, not official --- ## Cites - art-204-2/par-1: 次条 → 所得税法施行令 第二百五条 (Article 205), art-205 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-205 - art-204-2/par-1: 法第七十一条の二第二項 → 所得税法 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — https://japanlaw.org/en/income-tax-act/art-71-2/par-2 (e-Gov law ID 340AC0000000033) - art-204-2/par-1: 次条第一項 → 所得税法施行令 第二百五条第一項 (Article 205, paragraph (1)), art-205/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-205/par-1 - art-204-2/par-1: 同条第二項 → 所得税法施行令 第二百五条第二項 (Article 205, paragraph (2)), art-205/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-205/par-2 - art-204-2/par-1: 第七十二条第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/income-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000033) - art-204-2/par-1: 第七十一条の二第一項 → 所得税法施行令 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-enforcement-order/art-71-2/par-1 - art-204-2/par-2: 法第七十一条の二第二項 → 所得税法 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — https://japanlaw.org/en/income-tax-act/art-71-2/par-2 (e-Gov law ID 340AC0000000033) - art-204-2/par-2: 第二百六条第一項第一号から第三号まで → 所得税法施行令 第二百六条第一項第一号 (Article 206, paragraph (1), item (i)), art-206/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-206/par-1/item-1 - art-204-2/par-2: 第二百六条第一項第一号から第三号まで → 所得税法施行令 第二百六条第一項第二号 (Article 206, paragraph (1), item (ii)), art-206/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-206/par-1/item-2 - art-204-2/par-2: 第二百六条第一項第一号から第三号まで → 所得税法施行令 第二百六条第一項第三号 (Article 206, paragraph (1), item (iii)), art-206/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-206/par-1/item-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第十条第一項（雑損控除の適用を認められる親族の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-10/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 - 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