# 所得税法 / Income Tax Act — 第六十二条 (Article 62) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第六十二条 (Article 62)（生活に通常必要でない資産の災害による損失） — address `art-62` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-62 - Every provision below carries its address and both URLs 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. --- ### 第六十二条（生活に通常必要でない資産の災害による損失） — (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) caption: Ministry of Justice translation — Japanese Law Translation Database System art-62 · https://japanlaw.org/en/income-tax-act/art-62 · https://japanlaw.org/l/340AC0000000033/art-62 **第一項** 居住者が、災害又は盗難若しくは横領により、生活に通常必要でない資産として政令で定めるものについて受けた損失の金額（保険金、損害賠償金その他これらに類するものにより補てんされる部分の金額を除く。）は、政令で定めるところにより、その者のその損失を受けた日の属する年分又はその翌年分の譲渡所得の金額の計算上控除すべき金額とみなす。 art-62/par-1 · https://japanlaw.org/en/income-tax-act/art-62/par-1 · https://japanlaw.org/l/340AC0000000033/art-62/par-1 The amount of a loss that a Resident incurs in respect of anything prescribed by Cabinet Order as an asset that is not ordinarily necessary in everyday life, due to Disaster, robbery, or misappropriation (other than any part of the loss covered by insurance benefits, compensation for damage, or anything similar to these) is deemed to be the amount that, pursuant to Cabinet Order, is to be deducted to calculate capital gains in the year in which the day that the person incurs the loss falls or in the following year. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項に規定する損失の金額の計算に関し必要な事項は、政令で定める。 art-62/par-2 · https://japanlaw.org/en/income-tax-act/art-62/par-2 · https://japanlaw.org/l/340AC0000000033/art-62/par-2 Cabinet Order provides for the necessary particulars concerning the calculation of the amount of a loss as prescribed in the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-62/par-2: 前項 → 所得税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/income-tax-act/art-62/par-1 · https://japanlaw.org/l/340AC0000000033/art-62/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法 第五十一条第四項（資産損失の必要経費算入） — https://japanlaw.org/en/income-tax-act/art-51/par-4 · https://japanlaw.org/l/340AC0000000033/art-51/par-4 - 所得税法 第六十二条第二項（生活に通常必要でない資産の災害による損失） — https://japanlaw.org/en/income-tax-act/art-62/par-2 · https://japanlaw.org/l/340AC0000000033/art-62/par-2 - 所得税法 第六十九条第二項（損益通算） — https://japanlaw.org/en/income-tax-act/art-69/par-2 · https://japanlaw.org/l/340AC0000000033/art-69/par-2 - 所得税法 第七十二条第一項（雑損控除） — https://japanlaw.org/en/income-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000033/art-72/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05