# 所得税法 / Income Tax Act — 第六十三条 (Article 63) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-63. 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 (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: 第六十三条 (Article 63)（事業を廃止した場合の必要経費の特例） — address `art-63` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-63 - 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. --- ### 第六十三条（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) caption: Ministry of Justice translation — Japanese Law Translation Database System art-63 · https://japanlaw.org/ja/income-tax-act/art-63 **第一項** 居住者が不動産所得、事業所得又は山林所得を生ずべき事業を廃止した後において、当該事業に係る費用又は損失で当該事業を廃止しなかつたとしたならばその者のその年分以後の各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されるべき金額が生じた場合には、当該金額は、政令で定めるところにより、その者のその廃止した日の属する年分（同日の属する年においてこれらの所得に係る総収入金額がなかつた場合には、当該総収入金額があつた最近の年分）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。 art-63/par-1 · https://japanlaw.org/ja/income-tax-act/art-63/par-1 If a Resident closes a business that is meant to generate real property income, business income, or timber income and there proves to be an amount of expenses or losses in connection with the business which it would have been necessary to include in the necessary expenses that would have been used to calculate the Resident's real property income, business income, or timber income in or after the current year if the Resident had not closed the business, that amount is included in the necessary expenses that are used to calculate the Resident's real property income, business income, or timber income for the year in which the day that the person closes the business falls (or for the most recent year in which there were gross revenues constituting one of these types of income, if there was none for the year in which that day falls) or for the prior year. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法 第百五十二条第一項（各種所得の金額に異動を生じた場合の更正の請求の特例） — https://japanlaw.org/ja/income-tax-act/art-152/par-1 - 所得税法 附則第十二条第一項（事業を廃止した場合等の所得計算の特例に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-12/par-1 - 所得税法施行令 第百七十九条第一項（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 (e-Gov law ID 340CO0000000096) - 所得税法施行規則 第四十七条第三項第十四号（確定所得申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-14 (e-Gov law ID 340M50000040011) --- ## 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 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05