# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九条 (Article 9)

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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: 第九条 (Article 9)（災害の範囲） — address `art-9`
- 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-9
- 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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### 第九条（災害の範囲） — Scope of Disasters
<sup>caption: machine translation, not official</sup>
<sup>art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-9</sup>

  **第一項**  法第二条第一項第二十七号（災害の意義）に規定する政令で定める災害は、冷害、雪害、干害、落雷、噴火その他の自然現象の異変による災害及び鉱害、火薬類の爆発その他の人為による異常な災害並びに害虫、害獣その他の生物による異常な災害とする。
  <sup>art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-9/par-1</sup>
  The Disasters specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xxvii) (Meaning of Disaster) of the Act are Disasters caused by abnormal changes in natural phenomena such as cold damage, snow damage, drought damage, lightning strikes, and volcanic eruptions, abnormal Disasters caused by human action such as mining damage and explosions of explosives, and abnormal Disasters caused by insects, noxious animals, and other living creatures.
  <sup>machine translation, not official</sup>

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## Cites
- art-9/par-1: 法第二条第一項第二十七号 → 所得税法 第二条第一項第二十七号 (Article 2, paragraph (1), item (xxvii)), art-2/par-1/item-27 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-27 (e-Gov law ID 340AC0000000033)

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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-20261106T163957-005, 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-20261106T163957-005, 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