# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百五条 (Article 205) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-205. 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: 第二百五条 (Article 205)（雑損控除の適用を認められる親族の範囲） — address `art-205` - 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-205 - 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. --- ### 第二百五条（雑損控除の適用を認められる親族の範囲） — Scope of Relatives Recognized as Eligible for Casualty Loss Deduction caption: machine translation, not official art-205 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-205 **第一項** 法第七十二条第一項（雑損控除）に規定する政令で定める親族は、居住者の配偶者その他の親族でその年分の総所得金額、退職所得金額及び山林所得金額の合計額が五十八万円以下であるものとする。 art-205/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-205/par-1 The relatives specified by Cabinet Order as prescribed in Article 72, paragraph (1) (Casualty Loss Deduction) of the Act are a spouse or other relative of a Resident for whom the sum of the amount of gross income, the amount of retirement income and the amount of timber income for that year is 580,000 yen or less. machine translation, not official **第二項** 前項に規定する親族と生計を一にする居住者が二人以上ある場合における法第七十二条第一項の規定の適用については、当該親族は、これらの居住者のうちいずれか一の居住者の親族にのみ該当するものとし、その親族がいずれの居住者の親族に該当するかについては、次に定めるところによる。 art-205/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-205/par-2 With regard to the application of Article 72, paragraph (1) of the Act in the case where there are two or more Residents who share the same livelihood with the relative prescribed in the preceding paragraph, that relative is deemed to fall under the relative of only one of those Residents, and which Resident's relative that relative is deemed to be is determined as follows: machine translation, not official **一** その親族が同一生計配偶者又は扶養親族に該当する場合には、その者を自己の同一生計配偶者又は扶養親族としている居住者の親族とする。 art-205/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-205/par-2/item-1 where that relative falls under a spouse in the same household or a dependent, the relative of the Resident who treats that person as that Resident's own spouse in the same household or dependent; machine translation, not official **二** その親族が同一生計配偶者又は扶養親族に該当しない場合には、次に定めるところによる。 art-205/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-205/par-2/item-2 where that relative does not fall under a spouse in the same household or a dependent, as follows: machine translation, not official **イ** その親族が配偶者に該当する場合には、その夫又は妻である居住者の親族とする。 art-205/par-2/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-205/par-2/item-2/sub-1 where that relative falls under a spouse, the relative of the Resident who is the husband or wife of that relative; and machine translation, not official **ロ** その親族が配偶者以外の親族に該当する場合には、これらの居住者のうち総所得金額、退職所得金額及び山林所得金額の合計額が最も大きい居住者の親族とする。 art-205/par-2/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-205/par-2/item-2/sub-2 where that relative falls under a relative other than a spouse, the relative of the Resident, among those Residents, for whom the sum of the amount of gross income, the amount of retirement income and the amount of timber income is the largest. machine translation, not official --- ## Cites - art-205/par-1: 法第七十二条第一項 → 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-205/par-2: 前項 → 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-205/par-2: 法第七十二条第一項 → 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) ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百四条の二第一項（特定非常災害に係る雑損失の繰越控除の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-204-2/par-1 - 所得税法施行令 第二百五条第二項（雑損控除の適用を認められる親族の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-205/par-2 - 所得税法施行令 附則第十三条第一項（雑損控除の適用を認められる親族の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-13/par-1 - 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 - 所得税法施行令 附則第十条第二項（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-2 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-057, 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-20261106T173921-057, 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