# Article 178, paragraph (2), item (ii), its wordings — Order for Enforcement of the Income Tax Act

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How the wording of Article 178, paragraph (2), item (ii) (第百七十八条第二項第二号) changed with each amendment, and how it will change.

- Law: Order for Enforcement of the Income Tax Act (所得税法施行令) — https://japanlaw.org/en/income-tax-act-enforcement-order
- Provision: Article 178, paragraph (2), item (ii) (第百七十八条第二項第二号) — https://japanlaw.org/en/income-tax-act-enforcement-order/art-178/par-2/item-2 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-order/art-178/par-2/item-2)
- The law's amendments: https://japanlaw.org/en/income-tax-act-enforcement-order/amendments
- 2 wordings, oldest first.

## 1. Before Cabinet Order No. 93 of 2026

- State: In force

Japanese:

> 前号の規定によりなお控除しきれない損失の金額があるときは、これをその生じた日の属する年の翌年分の法第三十三条第三項第一号に掲げる所得の金額の計算上控除すべき金額とし、なお控除しきれない損失の金額があるときは、これを当該翌年分の同項第二号に掲げる所得の金額の計算上控除すべき金額とする。

English (Machine translation, not official):

> where there is still an amount of losses that cannot be fully deducted under the provisions of the preceding item, it is to be an amount to be deducted in calculating the amount of the income set out in Article 33, paragraph (3), item (i) of the Act for the year following the year that includes the date on which they arose, and where there is still an amount of losses that cannot be fully deducted, it is to be an amount to be deducted in calculating the amount of the income set out in item (ii) of that paragraph for that following year.

## 2. Date not yet set — Cabinet Order No. 93 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Cabinet Order No. 93 of 2026) — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093

Japanese:

> 前号の規定によりなお控除しきれない損失の金額があるときは、これをその生じた日の属する年の翌年分の法第三十三条第三項第三号に掲げる所得の金額、同項第一号に掲げる所得の金額又は同項第二号に掲げる所得の金額の計算上順次控除すべき金額とする。

English (Machine translation, corrected on review, not official):

> where there is still an amount of losses that cannot be fully deducted under the provisions of the preceding item, it is to be an amount to be deducted in sequence in calculating, for the year following the year that includes the date on which they arose, the amount of the income set out in Article 33, paragraph (3), item (iii) of the Act, the amount of the income set out in item (i) of that paragraph, or the amount of the income set out in item (ii) of that paragraph.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096/20270722_508CO0000000093)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096/20280101_508CO0000000093)