# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（被災事業用資産の損失等に係る純損失の金額の繰越控除に関する経過規定） — address `suppl-3402-96/art-9` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-9 - 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. --- ### 第九条（被災事業用資産の損失等に係る純損失の金額の繰越控除に関する経過規定） — Transitional Provisions Concerning Deduction for Carryover of Net Loss Amounts Pertaining to Losses on Business Assets Affected by Disaster, etc. caption: machine translation, not official suppl-3402-96/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-9 **第一項** 新令第二百二条（被災事業用資産の損失等に係る純損失の金額）の規定を適用する場合において、同条に規定する純損失の金額のうちに旧法第九条の四第三項（被災事業用資産の損失等の繰越控除）の規定により各年分の総所得金額、退職所得の金額又は山林所得の金額の計算上控除された金額があるときは、当該金額を新令第二百二条に規定する損失の金額に達するまでの金額から控除した金額をもつて当該損失の金額に達するまでの金額とする。 suppl-3402-96/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-9/par-1 In applying the provisions of Article 202 (Net Loss Amounts Pertaining to Losses on Business Assets Affected by Disaster, etc.) of the New Order, if part of the Net Loss prescribed in that Article is an amount deducted in the calculation of gross income, the amount of retirement income, or the amount of timber income for each year pursuant to Article 9-4, paragraph (3) (Deduction for Carryover of Losses on Business Assets Affected by Disaster, etc.) of the Former Act, the amount obtained by deducting that amount from the amount up to reaching the amount of losses prescribed in Article 202 of the New Order is the amount up to reaching that amount of losses. machine translation, not official --- ## Cites - suppl-3402-96/art-9/par-1: 新令第二百二条 → 所得税法施行令 第二百二条 (Article 202), art-202 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-202 --- ## 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-20261106T173921-093, 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