# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百七十八条 (Article 178)

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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: 第百七十八条 (Article 178)（生活に通常必要でない資産の災害による損失額の計算等） — address `art-178`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178
- 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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### 第百七十八条（生活に通常必要でない資産の災害による損失額の計算等） — Calculation, etc. of the Amount of Losses Due to Disaster to Assets Not Ordinarily Necessary in Everyday Life
<sup>caption: machine translation, not official</sup>
<sup>art-178 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178</sup>

    **第一項**  法第六十二条第一項（生活に通常必要でない資産の災害による損失）に規定する政令で定めるものは、次に掲げる資産とする。
    <sup>art-178/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-1</sup>
    The assets specified by Cabinet Order prescribed in Article 62, paragraph (1) (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) of the Act are the following assets.
    <sup>machine translation, not official</sup>

      **一**  競走馬（その規模、収益の状況その他の事情に照らし事業と認められるものの用に供されるものを除く。）その他射こう的行為の手段となる動産
      <sup>art-178/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-1/item-1</sup>
      racehorses (excluding those used for a business recognized as such in light of its scale, state of profits, and other circumstances) and other movables that serve as a means of speculative acts;
      <sup>machine translation, not official</sup>

      **二**  通常自己及び自己と生計を一にする親族が居住の用に供しない家屋で主として趣味、娯楽又は保養の用に供する目的で所有するものその他主として趣味、娯楽、保養又は鑑賞の目的で所有する資産（前号又は次号に掲げる動産を除く。）
      <sup>art-178/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-1/item-2</sup>
      a house that is not ordinarily used as a residence by oneself or by relatives who share a livelihood with oneself and that is owned mainly for the purpose of use for hobby, recreation, or relaxation, and other assets owned mainly for the purpose of hobby, recreation, relaxation, or appreciation (excluding the movables set out in the preceding item or the following item);
      <sup>machine translation, not official</sup>

      **三**  生活の用に供する動産で第二十五条（譲渡所得について非課税とされる生活用動産の範囲）の規定に該当しないもの
      <sup>art-178/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-1/item-3</sup>
      movables used for everyday life that do not fall under the provisions of Article 25 (Scope of Movables for Everyday Use That Are Exempt from Tax on Capital Gains).
      <sup>machine translation, not official</sup>

    **第二項**  法第六十二条第一項の規定により、同項に規定する生活に通常必要でない資産について受けた同項に規定する損失の金額をその生じた日の属する年分及び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場合には、次に定めるところによる。
    <sup>art-178/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-2</sup>
    Where, pursuant to Article 62, paragraph (1) of the Act, the amount of losses prescribed in that paragraph suffered on assets not ordinarily necessary in everyday life prescribed in that paragraph is deemed to be an amount to be deducted in calculating the amount of capital gains for the year that includes the date on which they arose and for the following year, it is as provided in the following items.
    <sup>machine translation, not official</sup>

      **一**  まず、当該損失の金額をその生じた日の属する年分の法第三十三条第三項第一号（譲渡所得）に掲げる所得の金額の計算上控除すべき金額とし、当該所得の金額の計算上控除しきれない損失の金額があるときは、これを当該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。
      <sup>art-178/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-2/item-1</sup>
      First, the amount of those losses is to be an amount to be deducted in calculating the amount of the income set out in Article 33, paragraph (3), item (i) (Capital Gains) of the Act for the year that includes the date on which they arose, and where there is an amount of losses that cannot be fully deducted in calculating the amount of that income, 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 year;
      <sup>machine translation, not official</sup>

      **二**  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。
      <sup>art-178/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-2/item-2</sup>
      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.
      <sup>machine translation, not official</sup>

    **第三項**  法第六十二条第一項に規定する生活に通常必要でない資産について受けた損失の金額の計算の基礎となるその資産の価額は、次の各号に掲げる資産の区分に応じ当該各号に掲げる金額とする。
    <sup>art-178/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-3</sup>
    The value of an asset not ordinarily necessary in everyday life prescribed in Article 62, paragraph (1) of the Act, which serves as the basis for calculating the amount of losses suffered on that asset, is the amount set out in each of the following items for the category of assets set out in that item.
    <sup>machine translation, not official</sup>

      **一**  法第三十八条第一項（譲渡所得の金額の計算上控除する取得費）に規定する資産（次号に掲げるものを除く。）　当該損失の生じた日にその資産の譲渡があつたものとみなして同項の規定（その資産が昭和二十七年十二月三十一日以前から引き続き所有していたものである場合には、法第六十一条第二項（昭和二十七年十二月三十一日以前に取得した資産の取得費）の規定）を適用した場合にその資産の取得費とされる金額に相当する金額
      <sup>art-178/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-3/item-1</sup>
      Assets prescribed in Article 38, paragraph (1) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act (excluding those set out in the following item): the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of that paragraph (where the asset has been owned continuously since on or before December 31, 1952, the provisions of Article 61, paragraph (2) (Acquisition Cost of Assets Acquired on or Before December 31, 1952) of the Act) were applied;
      <sup>machine translation, not official</sup>

      **二**  法第三十八条第二項に規定する資産　当該損失の生じた日にその資産の譲渡があつたものとみなして同項の規定（その資産が昭和二十七年十二月三十一日以前から引き続き所有していたものである場合には、法第六十一条第三項の規定）を適用した場合にその資産の取得費とされる金額に相当する金額
      <sup>art-178/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-3/item-2</sup>
      Assets prescribed in Article 38, paragraph (2) of the Act: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of that paragraph (where the asset has been owned continuously since on or before December 31, 1952, the provisions of Article 61, paragraph (3) of the Act) were applied.
      <sup>machine translation, not official</sup>

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## Cites
- art-178/par-1: 法第六十二条第一項 → 所得税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/income-tax-act/art-62/par-1 (e-Gov law ID 340AC0000000033)
- art-178/par-1/item-2: 前号 → 所得税法施行令 第百七十八条第一項第一号 (Article 178, paragraph (1), item (i)), art-178/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-1/item-1
- art-178/par-1/item-2: 次号 → 所得税法施行令 第百七十八条第一項第三号 (Article 178, paragraph (1), item (iii)), art-178/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-1/item-3
- art-178/par-1/item-3: 第二十五条 → 所得税法施行令 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-25
- art-178/par-2: 法第六十二条第一項 → 所得税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/income-tax-act/art-62/par-1 (e-Gov law ID 340AC0000000033)
- art-178/par-2/item-1: 法第三十三条第三項第一号 → 所得税法 第三十三条第三項第一号 (Article 33, paragraph (3), item (i)), art-33/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-178/par-2/item-1: 同項第二号 → 所得税法 第三十三条第三項第二号 (Article 33, paragraph (3), item (ii)), art-33/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-178/par-2/item-2: 前号 → 所得税法施行令 第百七十八条第二項第一号 (Article 178, paragraph (2), item (i)), art-178/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-2/item-1
- art-178/par-2/item-2: 法第三十三条第三項第一号 → 所得税法 第三十三条第三項第一号 (Article 33, paragraph (3), item (i)), art-33/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-178/par-2/item-2: 同項第二号 → 所得税法 第三十三条第三項第二号 (Article 33, paragraph (3), item (ii)), art-33/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-178/par-3: 法第六十二条第一項 → 所得税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/income-tax-act/art-62/par-1 (e-Gov law ID 340AC0000000033)
- art-178/par-3/item-1: 法第三十八条第一項 → 所得税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/income-tax-act/art-38/par-1 (e-Gov law ID 340AC0000000033)
- art-178/par-3/item-1: 次号 → 所得税法施行令 第百七十八条第三項第二号 (Article 178, paragraph (3), item (ii)), art-178/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-3/item-2
- art-178/par-3/item-1: 同項 → 所得税法施行令 第百七十八条第三項 (Article 178, paragraph (3)), art-178/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-3
- art-178/par-3/item-1: 法第六十一条第二項 → 所得税法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/ja/income-tax-act/art-61/par-2 (e-Gov law ID 340AC0000000033)
- art-178/par-3/item-2: 法第三十八条第二項 → 所得税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/income-tax-act/art-38/par-2 (e-Gov law ID 340AC0000000033)
- art-178/par-3/item-2: 法第六十一条第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)

## Cited by

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

- 所得税法施行令 第百七十八条第一項第二号（生活に通常必要でない資産の災害による損失額の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-1/item-2
- 所得税法施行令 第百七十八条第二項第二号（生活に通常必要でない資産の災害による損失額の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-2/item-2
- 所得税法施行令 第百七十八条第三項第一号（生活に通常必要でない資産の災害による損失額の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-3/item-1
- 所得税法施行令 第二百条第一項（損益通算の対象とならない損失の控除） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-200/par-1
- 所得税法施行令 附則第五条第一項（生活に通常必要でない資産の災害による損失額の計算等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-5/par-1

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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-20261106T163957-060, 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-20261106T163957-060, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-001, 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