# 所得税法 / Income Tax Act — 第四十四条の二 (Article 44-2)

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- 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: 第四十四条の二 (Article 44-2)（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入） — address `art-44-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-44-2
- e-Gov law ID: 340AC0000000033 — 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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### 第四十四条の二（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入） — Exclusion from Gross Revenue of Economic Benefits from Debt Forgiveness Received Due to an Order Granting Discharge or Similar
<sup>caption: machine translation, not official</sup>
<sup>art-44-2 · https://japanlaw.org/ja/income-tax-act/art-44-2</sup>

      **第一項**  居住者が、破産法（平成十六年法律第七十五号）第二百五十二条第一項（免責許可の決定の要件等）に規定する免責許可の決定又は再生計画認可の決定があつた場合その他資力を喪失して債務を弁済することが著しく困難である場合にその有する債務の免除を受けたときは、当該免除により受ける経済的な利益の価額については、その者の各種所得の金額の計算上、総収入金額に算入しない。
      <sup>art-44-2/par-1 · https://japanlaw.org/ja/income-tax-act/art-44-2/par-1</sup>
      If a Resident receives forgiveness of a debt that the Resident owes in a case where there has been an order granting discharge as prescribed in Article 252, paragraph (1) (Requirements for an Order Granting Discharge) of the Bankruptcy Act (Act No. 75 of 2004) or an order confirming a rehabilitation plan, or in any other case where the Resident has lost financial resources and has extreme difficulty in paying debts, the value of the economic benefit received through that forgiveness is not included in the gross revenue that is used to calculate that Resident's Income in Each Class.
      <sup>machine translation, not official</sup>

      **第二項**  前項の場合において、同項の債務の免除により受ける経済的な利益の価額のうち同項の居住者の次の各号に掲げる場合の区分に応じ当該各号に定める金額（第一号から第四号までに定める金額にあつては当該経済的な利益の価額がないものとして計算した金額とし、第五号に定める金額にあつては同項の規定の適用がないものとして総所得金額、退職所得金額及び山林所得金額を計算した場合における金額とする。）の合計額に相当する部分については、同項の規定は、適用しない。
      <sup>art-44-2/par-2 · https://japanlaw.org/ja/income-tax-act/art-44-2/par-2</sup>
      In the case referred to in the preceding paragraph, the provisions of that paragraph do not apply to the part of the value of the economic benefit received through the forgiveness of the debt referred to in that paragraph that is equivalent to the sum total of the amounts that the following items prescribe for the categories of case set forth in those items that apply to the Resident referred to in that paragraph (for the amounts prescribed in items (i) through (iv), the amounts calculated as if there were no value of the economic benefit, and for the amount prescribed in item (v), the amount arrived at if gross income, retirement income, and timber income are calculated as if the provisions of that paragraph did not apply):
      <sup>machine translation, not official</sup>

        **一**  不動産所得を生ずべき業務に係る債務の免除を受けた場合　当該免除を受けた日の属する年分の不動産所得の金額の計算上生じた損失の金額
        <sup>art-44-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/art-44-2/par-2/item-1</sup>
        if the Resident receives forgiveness of a debt relating to an operation that is meant to generate real property income: the amount of loss arising in the calculation of real property income for the year that includes the date on which the Resident received the forgiveness;
        <sup>machine translation, not official</sup>

        **二**  事業所得を生ずべき事業に係る債務の免除を受けた場合　当該免除を受けた日の属する年分の事業所得の金額の計算上生じた損失の金額
        <sup>art-44-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/art-44-2/par-2/item-2</sup>
        if the Resident receives forgiveness of a debt relating to a business undertaking that is meant to generate business income: the amount of loss arising in the calculation of business income for the year that includes the date on which the Resident received the forgiveness;
        <sup>machine translation, not official</sup>

        **三**  山林所得を生ずべき業務に係る債務の免除を受けた場合　当該免除を受けた日の属する年分の山林所得の金額の計算上生じた損失の金額
        <sup>art-44-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act/art-44-2/par-2/item-3</sup>
        if the Resident receives forgiveness of a debt relating to an operation that is meant to generate timber income: the amount of loss arising in the calculation of timber income for the year that includes the date on which the Resident received the forgiveness;
        <sup>machine translation, not official</sup>

        **四**  雑所得を生ずべき業務に係る債務の免除を受けた場合　当該免除を受けた日の属する年分の雑所得の金額の計算上生じた損失の金額
        <sup>art-44-2/par-2/item-4 · https://japanlaw.org/ja/income-tax-act/art-44-2/par-2/item-4</sup>
        if the Resident receives forgiveness of a debt relating to an operation that is meant to generate miscellaneous income: the amount of loss arising in the calculation of miscellaneous income for the year that includes the date on which the Resident received the forgiveness;
        <sup>machine translation, not official</sup>

        **五**  第七十条第一項又は第二項（純損失の繰越控除）の規定により、当該債務の免除を受けた日の属する年分の総所得金額、退職所得金額又は山林所得金額の計算上控除する純損失の金額がある場合　当該控除する純損失の金額
        <sup>art-44-2/par-2/item-5 · https://japanlaw.org/ja/income-tax-act/art-44-2/par-2/item-5</sup>
        if there is a Net Loss to be deducted, pursuant to the provisions of Article 70, paragraph (1) or paragraph (2) (Deduction for Carryover of Net Loss), in calculating the gross income, retirement income, or timber income for the year that includes the date on which the Resident received the forgiveness of the debt: the amount of the Net Loss so deducted.
        <sup>machine translation, not official</sup>

      **第三項**  第一項の規定は、確定申告書に同項の規定の適用を受ける旨、同項の規定により総収入金額に算入されない金額その他財務省令で定める事項の記載がある場合に限り、適用する。
      <sup>art-44-2/par-3 · https://japanlaw.org/ja/income-tax-act/art-44-2/par-3</sup>
      The provisions of paragraph (1) apply only if the Tax Return states that the provisions of that paragraph are to be applied, the amount not included in gross revenue pursuant to the provisions of that paragraph, and any other information specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

      **第四項**  税務署長は、確定申告書の提出がなかつた場合又は前項の記載がない確定申告書の提出があつた場合においても、その提出がなかつたこと又はその記載がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
      <sup>art-44-2/par-4 · https://japanlaw.org/ja/income-tax-act/art-44-2/par-4</sup>
      Even if no Tax Return is filed or if a Tax Return is filed that is not filled out as referred to in the preceding paragraph, the district director may apply the provisions of paragraph (1) on finding there to be unavoidable circumstances for the Resident's failure to file the Tax Return or fill it out in that manner.
      <sup>machine translation, not official</sup>

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## Cites
- art-44-2/par-1: 破産法（平成十六年法律第七十五号）第二百五十二条第一項 → 破産法 第二百五十二条第一項 (Article 252, paragraph (1)), art-252/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-252/par-1 (e-Gov law ID 416AC0000000075)
- art-44-2/par-2: 前項 → 所得税法 第四十四条の二第一項 (Article 44-2, paragraph (1)), art-44-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-44-2/par-1
- art-44-2/par-2: 第一号から第四号まで → 所得税法 第四十四条の二第二項第一号 (Article 44-2, paragraph (2), item (i)), art-44-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-44-2/par-2/item-1
- art-44-2/par-2: 第一号から第四号まで → 所得税法 第四十四条の二第二項第二号 (Article 44-2, paragraph (2), item (ii)), art-44-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-44-2/par-2/item-2
- art-44-2/par-2: 第一号から第四号まで → 所得税法 第四十四条の二第二項第三号 (Article 44-2, paragraph (2), item (iii)), art-44-2/par-2/item-3 — https://japanlaw.org/ja/income-tax-act/art-44-2/par-2/item-3
- art-44-2/par-2: 第一号から第四号まで → 所得税法 第四十四条の二第二項第四号 (Article 44-2, paragraph (2), item (iv)), art-44-2/par-2/item-4 — https://japanlaw.org/ja/income-tax-act/art-44-2/par-2/item-4
- art-44-2/par-2: 第五号 → 所得税法 第四十四条の二第二項第五号 (Article 44-2, paragraph (2), item (v)), art-44-2/par-2/item-5 — https://japanlaw.org/ja/income-tax-act/art-44-2/par-2/item-5
- art-44-2/par-2/item-5: 第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/income-tax-act/art-70/par-1
- art-44-2/par-2/item-5: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/income-tax-act/art-70/par-2
- art-44-2/par-3: 第一項 → 所得税法 第四十四条の二第一項 (Article 44-2, paragraph (1)), art-44-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-44-2/par-1
- art-44-2/par-4: 前項 → 所得税法 第四十四条の二第三項 (Article 44-2, paragraph (3)), art-44-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-44-2/par-3
- art-44-2/par-4: 第一項 → 所得税法 第四十四条の二第一項 (Article 44-2, paragraph (1)), art-44-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-44-2/par-1

## Cited by

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

- 所得税法 第二条第一項第四十四号（定義） — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-44
- 所得税法 第四十四条の二第二項（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入） — https://japanlaw.org/ja/income-tax-act/art-44-2/par-2
- 所得税法 第四十四条の二第三項（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入） — https://japanlaw.org/ja/income-tax-act/art-44-2/par-3
- 所得税法 第四十四条の二第四項（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入） — https://japanlaw.org/ja/income-tax-act/art-44-2/par-4
- 所得税法 附則第四条第一項（減額された外国所得税額の総収入金額不算入等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-4/par-1
- 所得税法 附則第二条第一項（減額された外国所得税額の総収入金額不算入等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4211-13/art-2/par-1
- 所得税法施行規則 第二十一条の二第一項（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入の特例の適用を受けるための記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-21-2/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第二十一条の二第一項第一号（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入の特例の適用を受けるための記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-21-2/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第二十一条の二第一項第二号（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入の特例の適用を受けるための記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-21-2/par-1/item-2 (e-Gov law ID 340M50000040011)
- 租税特別措置法 第二十八条の二の二第一項（債務処理計画に基づく減価償却資産等の損失の必要経費算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2/par-1 (e-Gov law ID 332AC0000000026)
- 租税特別措置法 第二十八条の四第五項第二号（土地の譲渡等に係る事業所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-5/item-2 (e-Gov law ID 332AC0000000026)

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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-20260918T180319-005, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-002, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-20261104T215727-001, translated 2026-11-05
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05