# 地方税法 / Local Tax Act — 第四十三条 (Supplementary Provisions, Article 43) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-43. 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: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - 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: 第四十三条 (Supplementary Provisions, Article 43)（東日本大震災に係る雑損失の繰越控除の特例） — address `suppl-3251-226/art-43` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-43 - 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. --- ### 第四十三条（東日本大震災に係る雑損失の繰越控除の特例） — Special Provisions on Carry-Forward Deduction of Casualty Losses in Relation to the Great East Japan Earthquake caption: machine translation, not official suppl-3251-226/art-43 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-43 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-43 **第一項** 所得割の納税義務者が特定雑損失金額（第三十二条第九項に規定する雑損失の金額のうち、特例損失金額に係るものをいう。）を有する場合には、当該特定雑損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の道府県民税に係る第三十二条の規定の適用については、同条第九項中「金額をいい、」とあるのは「金額をいう。）で特定雑損失金額（附則第四十三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、「又は同条第一項」とあるのは「又は第三十四条第一項」と、「除く。）は」とあるのは「除く。）及び当該納税義務者の前年前五年内において生じた特定雑損失金額（この項又は第三十四条第一項の規定により前年前において控除されたものを除く。）は」とする。 suppl-3251-226/art-43/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-43/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-43/par-1 Where a person liable for the income levy has a specified casualty loss (meaning, among the casualty loss prescribed in Article 32, paragraph (9), that pertaining to the special loss amount), with regard to the application of Article 32 to individual prefectural inhabitant tax for each fiscal year within five fiscal years from the second fiscal year following the fiscal year that includes the last day of the year in which that specified casualty loss arose, in paragraph (9) of that Article, "the amount in excess of the amount provided respectively in (a), (b) or (c) of that item, and" is deemed to be replaced with "the amount in excess of the amount provided respectively in (a), (b) or (c) of that item,) other than the specified casualty loss (meaning the specified casualty loss prescribed in Article 43, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (", "or paragraph (1) of that Article" is deemed to be replaced with "or Article 34, paragraph (1)", and "excluding those deducted before the previous year pursuant to this paragraph or paragraph (1) of that Article)" is deemed to be replaced with "excluding those deducted before the previous year pursuant to this paragraph or paragraph (1) of that Article) and the specified casualty loss arising within the five years preceding the previous year of that person liable for tax (excluding that deducted in a year before the previous year pursuant to this paragraph or Article 34, paragraph (1))". machine translation, not official **第二項** 所得割の納税義務者が特定雑損失金額（第三百十三条第九項に規定する雑損失の金額のうち、特例損失金額に係るものをいう。）を有する場合には、当該特定雑損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の市町村民税に係る第三百十三条の規定の適用については、同条第九項中「金額をいい、」とあるのは「金額をいう。）で特定雑損失金額（附則第四十三条第二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、「又は同条第一項」とあるのは「又は第三百十四条の二第一項」と、「除く。）は」とあるのは「除く。）及び当該納税義務者の前年前五年内において生じた特定雑損失金額（この項又は第三百十四条の二第一項の規定により前年前において控除されたものを除く。）は」とする。 suppl-3251-226/art-43/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-43/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-43/par-2 Where a person liable for the income levy has a specified casualty loss (meaning, among the casualty loss prescribed in Article 313, paragraph (9), that pertaining to the special loss amount), with regard to the application of Article 313 to individual municipal inhabitant tax for each fiscal year within five fiscal years from the second fiscal year following the fiscal year that includes the last day of the year in which that specified casualty loss arose, in paragraph (9) of that Article, "the amount in excess of the amount specified respectively in (a), (b) or (c) of that item, and" is deemed to be replaced with "the amount in excess of the amount specified respectively in (a), (b) or (c) of that item,) other than the specified casualty loss (meaning the specified casualty loss prescribed in Article 43, paragraph (2) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (", "or paragraph (1) of that Article" is deemed to be replaced with "or Article 314-2, paragraph (1)", and "excluding amounts deducted before the previous year under the provisions of this paragraph or paragraph (1) of that Article)" is deemed to be replaced with "excluding amounts deducted before the previous year under the provisions of this paragraph or paragraph (1) of that Article) and the specified casualty loss arising within the five years preceding the previous year of that person liable for tax (excluding that deducted in a year before the previous year pursuant to this paragraph or Article 314-2, paragraph (1))". machine translation, not official --- ## Cites - suppl-3251-226/art-43/par-1: 第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/en/local-tax-act/art-32/par-9 · https://japanlaw.org/l/325AC0000000226/art-32/par-9 - suppl-3251-226/art-43/par-1: 第三十二条 → 地方税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/local-tax-act/art-32 · https://japanlaw.org/l/325AC0000000226/art-32 - suppl-3251-226/art-43/par-1: 附則第四十三条第一項 → 地方税法 附則第四十三条第一項 (Supplementary Provisions, Article 43, paragraph (1)), suppl-3251-226/art-43/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-43/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-43/par-1 - suppl-3251-226/art-43/par-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/local-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-34/par-1 - suppl-3251-226/art-43/par-2: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9 - suppl-3251-226/art-43/par-2: 第三百十三条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/en/local-tax-act/art-313 · https://japanlaw.org/l/325AC0000000226/art-313 - suppl-3251-226/art-43/par-2: 附則第四十三条第二項 → 地方税法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-3251-226/art-43/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-43/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-43/par-2 - suppl-3251-226/art-43/par-2: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第四十二条第一項（東日本大震災に係る雑損控除額等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-1 - 地方税法 附則第四十二条第四項（東日本大震災に係る雑損控除額等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-4 - 地方税法 附則第四十三条第一項（東日本大震災に係る雑損失の繰越控除の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-43/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-43/par-1 - 地方税法 附則第四十三条第二項（東日本大震災に係る雑損失の繰越控除の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-43/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-43/par-2 - 地方税法 附則第四十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-47/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-266, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-266, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27