# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百七十九条 (Article 179)

This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-179. 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: 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: 第百七十九条 (Article 179)（事業を廃止した場合の必要経費の特例） — address `art-179`
- 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-179
- 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.

---

### 第百七十九条（事業を廃止した場合の必要経費の特例） — Special Provisions on Necessary Expenses In the Event of a Business Closure
<sup>caption: machine translation, not official</sup>
<sup>art-179 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-179</sup>

      **第一項**  法第六十三条（事業を廃止した場合の必要経費の特例）の規定により同条に規定する必要経費に算入されるべき金額を同条に規定する廃止した日の属する年分又はその前年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入する場合における当該不動産所得の金額、事業所得の金額又は山林所得の金額の計算については、次に定めるところによる。
      <sup>art-179/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-179/par-1</sup>
      Where the amount that is to be included in necessary expenses prescribed in Article 63 (Special Provisions on Necessary Expenses In the Event of a Business Closure) of the Act pursuant to the provisions of that Article is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year that includes the day of closure prescribed in that Article or for the year preceding that year, the following apply to the calculation of that amount of real property income, amount of business income, or amount of timber income.
      <sup>machine translation, not official</sup>

        **一**  当該必要経費に算入されるべき金額が次に掲げる金額のうちいずれか低い金額以下である場合には、当該必要経費に算入されるべき金額の全部を当該廃止した日の属する年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入する。
        <sup>art-179/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-179/par-1/item-1</sup>
        Where the amount that is to be included in those necessary expenses is the lower of the following amounts or less, the whole of the amount that is to be included in those necessary expenses is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year that includes that day of closure:
        <sup>machine translation, not official</sup>

          **イ**  当該必要経費に算入されるべき金額が生じた時の直前において確定している当該廃止した日の属する年分の総所得金額、山林所得金額及び退職所得金額の合計額
          <sup>art-179/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-179/par-1/item-1/sub-1</sup>
          the sum of the gross income, amount of timber income, and amount of retirement income for the year that includes that day of closure that were finalized immediately before the time when the amount that is to be included in those necessary expenses arose;
          <sup>machine translation, not official</sup>

          **ロ**  イに掲げる金額の計算の基礎とされる不動産所得の金額、事業所得の金額又は山林所得の金額
          <sup>art-179/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-179/par-1/item-1/sub-2</sup>
          the amount of real property income, amount of business income, or amount of timber income serving as the basis for calculating the amount set out in (a);
          <sup>machine translation, not official</sup>

        **二**  当該必要経費に算入されるべき金額が前号に掲げる金額のうちいずれか低い金額をこえる場合には、当該必要経費に算入されるべき金額のうち、当該いずれか低い金額に相当する部分の金額については、当該廃止した日の属する年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入し、そのこえる部分の金額に相当する金額については、次に掲げる金額のうちいずれか低い金額を限度としてその年の前年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入する。
        <sup>art-179/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-179/par-1/item-2</sup>
        Where the amount that is to be included in those necessary expenses exceeds the lower of the amounts set out in the preceding item, the portion of the amount to be included in those necessary expenses that is equivalent to that lower amount is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year that includes that day of closure, and the amount equivalent to the portion exceeding it is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year preceding that year, up to the lower of the following amounts:
        <sup>machine translation, not official</sup>

          **イ**  当該必要経費に算入されるべき金額が生じた時の直前において確定している当該前年分の総所得金額、山林所得金額及び退職所得金額の合計額
          <sup>art-179/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-179/par-1/item-2/sub-1</sup>
          the sum of the gross income, amount of timber income, and amount of retirement income for that preceding year that were finalized immediately before the time when the amount that is to be included in those necessary expenses arose;
          <sup>machine translation, not official</sup>

          **ロ**  イに掲げる金額の計算の基礎とされる不動産所得の金額、事業所得の金額又は山林所得の金額
          <sup>art-179/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-179/par-1/item-2/sub-2</sup>
          the amount of real property income, amount of business income, or amount of timber income serving as the basis for calculating the amount set out in (a).
          <sup>machine translation, not official</sup>

---

## Cites
- art-179/par-1: 法第六十三条 → 所得税法 第六十三条 (Article 63), art-63 — https://japanlaw.org/ja/income-tax-act/art-63 (e-Gov law ID 340AC0000000033)
- art-179/par-1/item-2: 前号 → 所得税法施行令 第百七十九条第一項第一号 (Article 179, paragraph (1), item (i)), art-179/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-179/par-1/item-1

## Cited by

1 provision cites this one. No official source publishes this direction.

- 所得税法施行令 第百七十九条第一項第二号（事業を廃止した場合の必要経費の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-179/par-1/item-2

---

## 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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06