# 所得税法 / Income Tax Act — 第七十一条の二 (Article 71-2)

- 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: 第七十一条の二 (Article 71-2)（特定非常災害に係る雑損失の繰越控除の特例） — address `art-71-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-71-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-71-2
- 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.

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### 第七十一条の二（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
<sup>caption: machine translation, not official</sup>
<sup>art-71-2 · https://japanlaw.org/en/income-tax-act/art-71-2 · https://japanlaw.org/l/340AC0000000033/art-71-2</sup>

    **第一項**  確定申告書を提出する居住者が特定雑損失金額を有する場合には、当該特定雑損失金額の生じた年の翌年以後五年内の各年分における前条の規定の適用については、同条第一項中「雑損失の金額（」とあるのは「雑損失の金額で特定雑損失金額（次条第一項に規定する特定雑損失金額をいう。以下この項において同じ。）以外のもの（」と、「除く。）は」とあるのは「除く。）及び当該居住者のその年の前年以前五年内において生じた特定雑損失金額（この項又は同条第一項の規定により前年以前において控除されたものを除く。）は」とする。
    <sup>art-71-2/par-1 · https://japanlaw.org/en/income-tax-act/art-71-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-71-2/par-1</sup>
    If a Resident filing a Tax Return has a specified Casualty Loss, then, for the purpose of applying the provisions of the preceding Article for each year within the five years following the year in which the specified Casualty Loss arose, the phrase "Casualty Loss (" in paragraph (1) of that Article is deemed to be replaced with "Casualty Loss other than a specified Casualty Loss (meaning a specified Casualty Loss prescribed in paragraph (1) of the following Article; hereinafter the same applies in this paragraph) (", and the phrase "(Casualty Loss Deduction)) is" in that paragraph with "(Casualty Loss Deduction)) and a specified Casualty Loss that arose for the Resident in the five years prior to the relevant year (other than an amount deducted in or before the previous year pursuant to the provisions of this paragraph or paragraph (1) of that Article) is".
    <sup>machine translation, not official</sup>

    **第二項**  前項に規定する特定雑損失金額とは、雑損失の金額のうち、居住者又はその者と生計を一にする配偶者その他の親族で政令で定めるものの有する次条第一項に規定する資産について特定非常災害により生じた損失の金額（当該特定非常災害に関連するその居住者によるやむを得ない支出で政令で定めるものの金額を含むものとし、保険金、損害賠償金その他これらに類するものにより補塡される部分の金額を除く。）に係るものをいう。
    <sup>art-71-2/par-2 · https://japanlaw.org/en/income-tax-act/art-71-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-71-2/par-2</sup>
    The specified Casualty Loss prescribed in the preceding paragraph means the portion of the Casualty Loss relating to the amount of loss arising from a specified extraordinary Disaster on the assets prescribed in paragraph (1) of the following Article that are held by the Resident or by the Resident's spouse or any other relative whose living expenses are paid from the same resources as the Resident and who is prescribed by Cabinet Order (including the amount of any unavoidable expense paid by the Resident in connection with the specified extraordinary Disaster that is prescribed by Cabinet Order, and excluding any part covered by insurance benefits, compensation for damage, or anything similar to these).
    <sup>machine translation, not official</sup>

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## Cites
- art-71-2/par-1: 前条 → 所得税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/en/income-tax-act/art-71 · https://japanlaw.org/l/340AC0000000033/art-71
- art-71-2/par-1: 同条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/income-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000033/art-71/par-1
- art-71-2/par-1: 次条第一項 → 所得税法 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/art-71-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-71-2/par-1
- art-71-2/par-2: 前項 → 所得税法 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/art-71-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-71-2/par-1
- art-71-2/par-2: 次条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-72/par-1

## Cited by

6 provisions cite this one. No official source publishes this direction.

- 所得税法 第七十条の二第一項（特定非常災害に係る純損失の繰越控除の特例） — https://japanlaw.org/en/income-tax-act/art-70-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-1
- 所得税法 第七十一条の二第一項（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/art-71-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-71-2/par-1
- 所得税法 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） — https://japanlaw.org/en/income-tax-act/art-71-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-71-2/par-2
- 所得税法 第百二十三条第一項第三号（確定損失申告） — https://japanlaw.org/en/income-tax-act/art-123/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-1/item-3
- 所得税法 第百二十七条第三項（年の中途で出国をする場合の確定申告） — https://japanlaw.org/en/income-tax-act/art-127/par-3 · https://japanlaw.org/l/340AC0000000033/art-127/par-3
- 所得税法 附則第三条第一項（特定非常災害に係る純損失の繰越控除の特例等に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5051-3/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5051-3/art-3/par-1

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## 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
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-011, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-004, translated 2026-09-18
- This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05