# 所得税法 / Income Tax Act — 第七十条の二 (Article 70-2) - 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: 第七十条の二 (Article 70-2)（特定非常災害に係る純損失の繰越控除の特例） — address `art-70-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-70-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-70-2 - Every provision below carries its address and both URLs 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. --- ### 第七十条の二（特定非常災害に係る純損失の繰越控除の特例） — Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster caption: machine translation, not official art-70-2 · https://japanlaw.org/ja/income-tax-act/art-70-2 · https://japanlaw.org/l/340AC0000000033/art-70-2 **第一項** 確定申告書を提出する居住者のうち次に掲げる要件のいずれかを満たす者（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律（平成八年法律第八十五号）第二条第一項（特定非常災害及びこれに対し適用すべき措置の指定）の規定により特定非常災害として指定された非常災害（第四項及び第七十一条の二第二項（特定非常災害に係る雑損失の繰越控除の特例）において「特定非常災害」という。）に係る同法第二条第一項の特定非常災害発生日の属する年（以下この項、次項及び第四項において「特定非常災害発生年」という。）の年分の所得税につき青色申告書を提出している者に限る。）が特定非常災害発生年純損失金額（その者の当該特定非常災害発生年において生じた純損失の金額をいう。）又は被災純損失金額（当該特定非常災害発生年において生じたものを除く。以下この項において同じ。）を有する場合には、当該特定非常災害発生年純損失金額又は当該被災純損失金額の生じた年の翌年以後五年内の各年分における前条の規定の適用については、同条第一項中「純損失の金額（」とあるのは「純損失の金額で特定非常災害発生年純損失金額（次条第一項に規定する特定非常災害発生年純損失金額をいう。以下この項において同じ。）及び被災純損失金額（同条第一項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、「がある」とあるのは「並びに当該居住者のその年の前年以前五年内において生じた特定非常災害発生年純損失金額（この項の規定により前年以前において控除されたもの及び同条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）がある」と、「当該純損失の金額」とあるのは「当該純損失の金額及び当該特定非常災害発生年純損失金額」と、同条第二項中「純損失の金額（」とあるのは「純損失の金額で被災純損失金額以外のもの（」と、「のうち、」とあるのは「のうち」と、「政令で定めるもの」とあるのは「政令で定めるもの及び当該居住者のその年の前年以前五年内において生じた被災純損失金額（この項の規定により前年以前において控除されたもの及び同条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）」と、「純損失の金額に」とあるのは「純損失の金額及び当該被災純損失金額に」とする。 art-70-2/par-1 · https://japanlaw.org/ja/income-tax-act/art-70-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-1 If a Resident filing a Tax Return who satisfies either of the following requirements (limited to a person who files a Blue Return with regard to income tax for the year that includes the date of occurrence of a specified extraordinary Disaster referred to in Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996) for an extraordinary Disaster designated as a specified extraordinary Disaster pursuant to the provisions of Article 2, paragraph (1) (Designation of Specified Extraordinary Disasters and Measures to Be Applied to Them) of that Act (referred to as a "specified extraordinary Disaster" in paragraph (4) and Article 71-2, paragraph (2) (Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster)) (that year is hereinafter referred to as the "year of the specified extraordinary Disaster" in this paragraph, the following paragraph, and paragraph (4))) has a Net Loss in the year of a specified extraordinary Disaster (meaning a Net Loss that arose for that person in the year of the specified extraordinary Disaster) or a Net Loss from Disaster damage to business assets (excluding one that arose in the year of the specified extraordinary Disaster; hereinafter the same applies in this paragraph), then, for the purpose of applying the provisions of the preceding Article for each year within the five years following the year in which the Net Loss in the year of a specified extraordinary Disaster or the Net Loss from Disaster damage to business assets arose, the phrase "Net Loss (" in paragraph (1) of that Article is deemed to be replaced with "Net Loss other than a Net Loss in the year of a specified extraordinary Disaster (meaning a Net Loss in the year of a specified extraordinary Disaster prescribed in paragraph (1) of the following Article; hereinafter the same applies in this paragraph) and a Net Loss from Disaster damage to business assets (meaning a Net Loss from Disaster damage to business assets prescribed in paragraph (1) of that Article; the same applies in the following paragraph) ("; the phrase "there is" in that paragraph with "there is, and there is a Net Loss in the year of a specified extraordinary Disaster that arose for the Resident in the five years prior to the relevant year (excluding any amount deducted in or before the previous year pursuant to the provisions of this paragraph and any amount used as the basis for calculating the amount to be refunded pursuant to the provisions of paragraph (2) of that Article)"; the phrase "the Net Loss" in that paragraph with "the Net Loss and the Net Loss in the year of a specified extraordinary Disaster"; the phrase "Net Loss (" in paragraph (2) of that Article with "Net Loss other than a Net Loss from Disaster damage to business assets ("; the phrase "among which," in that paragraph with "among which"; the phrase "prescribed by Cabinet Order" in that paragraph with "prescribed by Cabinet Order and a Net Loss from Disaster damage to business assets that arose for the Resident in the five years prior to the relevant year (excluding any amount deducted in or before the previous year pursuant to the provisions of this paragraph and any amount used as the basis for calculating the amount to be refunded pursuant to the provisions of paragraph (2) of that Article)"; and the phrase "equivalent to the Net Loss" in that paragraph with "equivalent to the Net Loss and the Net Loss from Disaster damage to business assets". machine translation, not official **一** 事業資産特定災害損失額の当該居住者の有する事業用固定資産でその者の営む事業所得を生ずべき事業の用に供されるものの価額として政令で定める金額に相当する金額の合計額のうちに占める割合が十分の一以上であること。 art-70-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-70-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-1/item-1 the ratio of the specified-disaster loss on business assets to the total of the amounts equivalent to the amounts prescribed by Cabinet Order as the value of the fixed business assets held by the Resident that are used for the business generating business income that the Resident conducts is 10% or more; machine translation, not official **二** 不動産等特定災害損失額の当該居住者の有する事業用固定資産でその者の営む不動産所得又は山林所得を生ずべき事業の用に供されるものの価額として政令で定める金額に相当する金額の合計額のうちに占める割合が十分の一以上であること。 art-70-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-70-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-1/item-2 the ratio of the specified-disaster loss on real property and timber business assets to the total of the amounts equivalent to the amounts prescribed by Cabinet Order as the value of the fixed business assets held by the Resident that are used for the business generating real property income or timber income that the Resident conducts is 10% or more. machine translation, not official **第二項** 確定申告書を提出する居住者のうち前項各号に掲げる要件のいずれかを満たす者（同項の規定の適用を受ける者を除く。）が特定非常災害発生年特定純損失金額又は被災純損失金額（特定非常災害発生年において生じたものを除く。以下この項において同じ。）を有する場合には、当該特定非常災害発生年特定純損失金額又は当該被災純損失金額の生じた年の翌年以後五年内の各年分における前条の規定の適用については、同条第一項中「純損失の金額（」とあるのは「純損失の金額で被災純損失金額（次条第二項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、同条第二項中「純損失の金額（」とあるのは「純損失の金額で特定非常災害発生年特定純損失金額（次条第二項に規定する特定非常災害発生年特定純損失金額をいう。以下この項において同じ。）及び被災純損失金額以外のもの（」と、「のうち、」とあるのは「のうち」と、「政令で定めるもの」とあるのは「政令で定めるもの並びに当該居住者のその年の前年以前五年内において生じた特定非常災害発生年特定純損失金額（この項の規定により前年以前において控除されたものを除く。）及び被災純損失金額（この項の規定により前年以前において控除されたもの及び同条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）」と、「純損失の金額に」とあるのは「純損失の金額並びに当該特定非常災害発生年特定純損失金額及び当該被災純損失金額に」とする。 art-70-2/par-2 · https://japanlaw.org/ja/income-tax-act/art-70-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-2 If a Resident filing a Tax Return who satisfies either of the requirements set forth in the items of the preceding paragraph (excluding a person to whom the provisions of that paragraph apply) has a specified Net Loss in the year of a specified extraordinary Disaster or a Net Loss from Disaster damage to business assets (excluding one that arose in the year of the specified extraordinary Disaster; hereinafter the same applies in this paragraph), then, for the purpose of applying the provisions of the preceding Article for each year within the five years following the year in which the specified Net Loss in the year of a specified extraordinary Disaster or the Net Loss from Disaster damage to business assets arose, the phrase "Net Loss (" in paragraph (1) of that Article is deemed to be replaced with "Net Loss other than a Net Loss from Disaster damage to business assets (meaning a Net Loss from Disaster damage to business assets prescribed in paragraph (2) of the following Article; the same applies in the following paragraph) ("; the phrase "Net Loss (" in paragraph (2) of that Article with "Net Loss other than a specified Net Loss in the year of a specified extraordinary Disaster (meaning a specified Net Loss in the year of a specified extraordinary Disaster prescribed in paragraph (2) of the following Article; hereinafter the same applies in this paragraph) and a Net Loss from Disaster damage to business assets ("; the phrase "among which," in that paragraph with "among which"; the phrase "prescribed by Cabinet Order" in that paragraph with "prescribed by Cabinet Order, and a specified Net Loss in the year of a specified extraordinary Disaster (excluding any amount deducted in or before the previous year pursuant to the provisions of this paragraph) and a Net Loss from Disaster damage to business assets (excluding any amount deducted in or before the previous year pursuant to the provisions of this paragraph and any amount used as the basis for calculating the amount to be refunded pursuant to the provisions of paragraph (2) of that Article) that arose for the Resident in the five years prior to the relevant year"; and the phrase "equivalent to the Net Loss" in that paragraph with "equivalent to the Net Loss, the specified Net Loss in the year of a specified extraordinary Disaster, and the Net Loss from Disaster damage to business assets". machine translation, not official **第三項** 確定申告書を提出する居住者（前二項の規定の適用を受ける者を除く。）が被災純損失金額を有する場合には、当該被災純損失金額の生じた年の翌年以後五年内の各年分における前条の規定の適用については、同条第一項中「純損失の金額（」とあるのは「純損失の金額で被災純損失金額（次条第三項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、同条第二項中「純損失の金額（」とあるのは「純損失の金額で被災純損失金額以外のもの（」と、「のうち、」とあるのは「のうち」と、「政令で定めるもの」とあるのは「政令で定めるもの及び当該居住者のその年の前年以前五年内において生じた被災純損失金額（この項の規定により前年以前において控除されたもの及び同条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）」と、「純損失の金額に」とあるのは「純損失の金額及び当該被災純損失金額に」とする。 art-70-2/par-3 · https://japanlaw.org/ja/income-tax-act/art-70-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-3 If a Resident filing a Tax Return (excluding a person to whom the provisions of the preceding two paragraphs apply) has a Net Loss from Disaster damage to business assets, then, for the purpose of applying the provisions of the preceding Article for each year within the five years following the year in which the Net Loss from Disaster damage to business assets arose, the phrase "Net Loss (" in paragraph (1) of that Article is deemed to be replaced with "Net Loss other than a Net Loss from Disaster damage to business assets (meaning a Net Loss from Disaster damage to business assets prescribed in paragraph (3) of the following Article; the same applies in the following paragraph) ("; the phrase "Net Loss (" in paragraph (2) of that Article with "Net Loss other than a Net Loss from Disaster damage to business assets ("; the phrase "among which," in that paragraph with "among which"; the phrase "prescribed by Cabinet Order" in that paragraph with "prescribed by Cabinet Order and a Net Loss from Disaster damage to business assets that arose for the Resident in the five years prior to the relevant year (excluding any amount deducted in or before the previous year pursuant to the provisions of this paragraph and any amount used as the basis for calculating the amount to be refunded pursuant to the provisions of paragraph (2) of that Article)"; and the phrase "equivalent to the Net Loss" in that paragraph with "equivalent to the Net Loss and the Net Loss from Disaster damage to business assets". machine translation, not official **第四項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。 art-70-2/par-4 · https://japanlaw.org/ja/income-tax-act/art-70-2/par-4 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4 In this Article, the meanings of the terms set forth in the following items are as prescribed in those items: machine translation, not official **一** 被災純損失金額　その者のその年において生じた純損失の金額のうち、被災事業用資産特定災害損失合計額（棚卸資産特定災害損失額、固定資産特定災害損失額及び山林特定災害損失額の合計額で、前条第二項第一号に掲げる損失の金額に該当しないものをいう。）に係るものとして政令で定めるものをいう。 art-70-2/par-4/item-1 · https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-1 Net Loss from Disaster damage to business assets: the portion of the Net Loss that arose for the person in the year which Cabinet Order prescribes as relating to the total specified-disaster loss on damaged business assets (meaning the total of the specified-disaster loss on Inventory, the specified-disaster loss on Fixed Assets, and the specified-disaster loss on timber, which does not fall under the amount of loss set forth in paragraph (2), item (i) of the preceding Article); machine translation, not official **二** 事業資産特定災害損失額　その者の棚卸資産特定災害損失額及びその者の事業所得を生ずべき事業の用に供される事業用固定資産の特定非常災害による損失の金額（特定非常災害に関連するやむを得ない支出で政令で定めるものの金額を含むものとし、保険金、損害賠償金その他これらに類するものにより補塡される部分の金額を除く。以下この項において同じ。）の合計額をいう。 art-70-2/par-4/item-2 · https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-2 Specified-disaster loss on business assets: the total of the person's specified-disaster loss on Inventory and the amount of loss due to the specified extraordinary Disaster on the fixed business assets used for the business generating the person's business income (including the amount of any unavoidable expenses related to the specified extraordinary Disaster that are prescribed by Cabinet Order, and excluding any part covered by insurance benefits, compensation for damage, or anything similar to these; hereinafter the same applies in this paragraph); machine translation, not official **三** 事業用固定資産　土地及び土地の上に存する権利以外の固定資産等（固定資産その他これに準ずる資産で政令で定めるものをいう。第七号において同じ。）をいう。 art-70-2/par-4/item-3 · https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-3 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-3 Fixed business asset: Fixed Assets and similar assets (meaning Fixed Assets and other equivalent assets prescribed by Cabinet Order; the same applies in item (vii)) other than land and rights existing on land; machine translation, not official **四** 不動産等特定災害損失額　その者の不動産所得又は山林所得を生ずべき事業の用に供される事業用固定資産の特定非常災害による損失の金額の合計額をいう。 art-70-2/par-4/item-4 · https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-4 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-4 Specified-disaster loss on real property and timber business assets: the total amount of loss due to the specified extraordinary Disaster on the fixed business assets used for the business generating the person's real property income or timber income; machine translation, not official **五** 特定非常災害発生年特定純損失金額　その者の特定非常災害発生年において生じた純損失の金額のうち、前条第二項各号に掲げる損失の金額に係るものとして政令で定めるものをいう。 art-70-2/par-4/item-5 · https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-5 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-5 Specified Net Loss in the year of a specified extraordinary Disaster: the portion of the Net Loss that arose for the person in the year of the specified extraordinary Disaster which Cabinet Order prescribes as relating to the amounts of loss set forth in the items of paragraph (2) of the preceding Article; machine translation, not official **六** 棚卸資産特定災害損失額　その者の有する棚卸資産について特定非常災害により生じた損失の金額をいう。 art-70-2/par-4/item-6 · https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-6 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-6 Specified-disaster loss on Inventory: the amount of loss arising from the specified extraordinary Disaster on Inventory the person holds; machine translation, not official **七** 固定資産特定災害損失額　その者の営む不動産所得、事業所得又は山林所得を生ずべき事業の用に供される固定資産等について特定非常災害により生じた損失の金額をいう。 art-70-2/par-4/item-7 · https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-7 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-7 Specified-disaster loss on Fixed Assets: the amount of loss arising from the specified extraordinary Disaster on Fixed Assets and similar assets used for the business generating real property income, business income, or timber income that the person conducts; machine translation, not official **八** 山林特定災害損失額　その者の有する山林について特定非常災害により生じた損失の金額をいう。 art-70-2/par-4/item-8 · https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-8 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-8 Specified-disaster loss on timber: the amount of loss arising from the specified extraordinary Disaster on forested land the person holds. machine translation, not official --- ## Cites - art-70-2/par-1: 特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律（平成八年法律第八十五号）第二条第一項 → e-Gov law 408AC0000000085, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-70-2/par-1: 第四項 → 所得税法 第七十条の二第四項 (Article 70-2, paragraph (4)), art-70-2/par-4 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4 - art-70-2/par-1: 第七十一条の二第二項 → 所得税法 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-71-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-71-2/par-2 - art-70-2/par-1: この項 → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-1 - art-70-2/par-1: 次項 → 所得税法 第七十条の二第二項 (Article 70-2, paragraph (2)), art-70-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-2 - art-70-2/par-1: 前条 → 所得税法 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/income-tax-act/art-70 · https://japanlaw.org/l/340AC0000000033/art-70 - art-70-2/par-1: 同条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-70/par-1 - art-70-2/par-1: 次項 → 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 · https://japanlaw.org/l/340AC0000000033/art-70/par-2 - art-70-2/par-2: 前項 → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-1 - art-70-2/par-2: この項 → 所得税法 第七十条の二第二項 (Article 70-2, paragraph (2)), art-70-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-2 - art-70-2/par-2: 前条 → 所得税法 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/income-tax-act/art-70 · https://japanlaw.org/l/340AC0000000033/art-70 - art-70-2/par-2: 同条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-70/par-1 - art-70-2/par-2: 次項 → 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 · https://japanlaw.org/l/340AC0000000033/art-70/par-2 - art-70-2/par-3: 前二項 → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-1 - art-70-2/par-3: 前二項 → 所得税法 第七十条の二第二項 (Article 70-2, paragraph (2)), art-70-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-2 - art-70-2/par-3: 前条 → 所得税法 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/income-tax-act/art-70 · https://japanlaw.org/l/340AC0000000033/art-70 - art-70-2/par-3: 同条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-70/par-1 - art-70-2/par-3: 次条第三項 → 所得税法 第七十条の二第三項 (Article 70-2, paragraph (3)), art-70-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-3 - art-70-2/par-3: 次項 → 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 · https://japanlaw.org/l/340AC0000000033/art-70/par-2 - art-70-2/par-4: この条 → 所得税法 第七十条の二 (Article 70-2), art-70-2 — https://japanlaw.org/ja/income-tax-act/art-70-2 · https://japanlaw.org/l/340AC0000000033/art-70-2 - art-70-2/par-4/item-1: 前条第二項第一号 → 所得税法 第七十条第二項第一号 (Article 70, paragraph (2), item (i)), art-70/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-70/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-70/par-2/item-1 - art-70-2/par-4/item-2: この項 → 所得税法 第七十条の二第四項 (Article 70-2, paragraph (4)), art-70-2/par-4 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4 - art-70-2/par-4/item-3: 第七号 → 所得税法 第七十条の二第四項第七号 (Article 70-2, paragraph (4), item (vii)), art-70-2/par-4/item-7 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-7 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-7 - art-70-2/par-4/item-5: 前条第二項 → 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 · https://japanlaw.org/l/340AC0000000033/art-70/par-2 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 所得税法 第七十条の二第一項（特定非常災害に係る純損失の繰越控除の特例） — https://japanlaw.org/ja/income-tax-act/art-70-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-1 - 所得税法 第七十条の二第二項（特定非常災害に係る純損失の繰越控除の特例） — https://japanlaw.org/ja/income-tax-act/art-70-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-2 - 所得税法 第七十条の二第三項（特定非常災害に係る純損失の繰越控除の特例） — https://japanlaw.org/ja/income-tax-act/art-70-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-3 - 所得税法 第七十条の二第四項（特定非常災害に係る純損失の繰越控除の特例） — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4 - 所得税法 第七十条の二第四項第二号（特定非常災害に係る純損失の繰越控除の特例） — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-2 - 所得税法 第七十条の二第四項第三号（特定非常災害に係る純損失の繰越控除の特例） — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-3 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-3 - 所得税法 第百二十三条第一項第三号（確定損失申告） — https://japanlaw.org/ja/income-tax-act/art-123/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-1/item-3 - 所得税法 第百二十七条第三項（年の中途で出国をする場合の確定申告） — https://japanlaw.org/ja/income-tax-act/art-127/par-3 · https://japanlaw.org/l/340AC0000000033/art-127/par-3 - 所得税法 附則第三条第一項（特定非常災害に係る純損失の繰越控除の特例等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5051-3/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5051-3/art-3/par-1 --- ## 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-20260918T180319-010, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-011, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-004, translated 2026-09-18 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05