# 所得税法 / Income Tax Act — 第七十二条 (Article 72) - 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: 第七十二条 (Article 72)（雑損控除） — address `art-72` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-72 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-72 - 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. --- ### 第七十二条（雑損控除） — (Casualty Loss Deduction) caption: Ministry of Justice translation — Japanese Law Translation Database System art-72 · https://japanlaw.org/ja/income-tax-act/art-72 · https://japanlaw.org/l/340AC0000000033/art-72 **第一項** 居住者又はその者と生計を一にする配偶者その他の親族で政令で定めるものの有する資産（第六十二条第一項（生活に通常必要でない資産の災害による損失）及び第七十条第三項（被災事業用資産の損失の金額）に規定する資産を除く。）について災害又は盗難若しくは横領による損失が生じた場合（その災害又は盗難若しくは横領に関連してその居住者が政令で定めるやむを得ない支出をした場合を含む。）において、その年における当該損失の金額（当該支出をした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てんされる部分の金額を除く。以下この項において「損失の金額」という。）の合計額が次の各号に掲げる場合の区分に応じ当該各号に掲げる金額を超えるときは、その超える部分の金額を、その居住者のその年分の総所得金額、退職所得金額又は山林所得金額から控除する。 art-72/par-1 · https://japanlaw.org/ja/income-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000033/art-72/par-1 If there is any loss on assets owned by a Resident or that Resident's spouse or any other relative whose living expenses are paid from the same resources as the Resident (other than assets prescribed in Article 62, paragraph (1) (Loss of Assets Not Necessary in Everyday Life, Due to Disaster) or Article 70, paragraph (3) (Amount of Disaster-Related Loss on Business Assets)) due to Disaster, robbery, or misappropriation (this includes if the Resident pays any unavoidable expense prescribed by Cabinet Order in connection with a Disaster, robbery, or misappropriation), and the total amount of such losses for the year (including any amount spent on the aforementioned unavoidable expenses but excluding any part of the loss covered by insurance benefits, compensation for damage, or anything similar to these; hereinafter referred to as the "amount of losses" in this paragraph) exceeds the amount that is set forth in any of the following items for the category of case set forth in the item, the part of the total amount of losses that exceeds the amount set forth in the relevant item is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year: Ministry of Justice translation — Japanese Law Translation Database System **一** その年における損失の金額に含まれる災害関連支出の金額（損失の金額のうち災害に直接関連して支出をした金額として政令で定める金額をいう。以下この項において同じ。）が五万円以下である場合（その年における災害関連支出の金額がない場合を含む。）　その居住者のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の十分の一に相当する金額 art-72/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-72/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-72/par-1/item-1 if the amount of disaster-related expenses (meaning the part of the amount of losses that Cabinet Order prescribes as the amount spent in direct connection with Disasters; hereinafter the same applies in this paragraph) that forms a part of the amount of losses for the year is 50,000 yen or less (or if there were no disaster-related expenses for the year):10% of the sum total of the Resident's gross income, retirement income, and timber income for the year; Ministry of Justice translation — Japanese Law Translation Database System **二** その年における損失の金額に含まれる災害関連支出の金額が五万円を超える場合　その年における損失の金額の合計額から災害関連支出の金額のうち五万円を超える部分の金額を控除した金額と前号に掲げる金額とのいずれか低い金額 art-72/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-72/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-72/par-1/item-2 if the amount of disaster-related expenses that forms a part of the amount of losses for the year exceeds 50,000 yen:either the amount arrived at when disaster-related expenses in excess of 50,000 yen are deducted from the total amount of losses for the year, or the amount set forth in the preceding item, whichever is lower; Ministry of Justice translation — Japanese Law Translation Database System **三** その年における損失の金額がすべて災害関連支出の金額である場合　五万円と第一号に掲げる金額とのいずれか低い金額 art-72/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-72/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-72/par-1/item-3 if all amounts of losses for the year constitute disaster-related expenses:either 50,000 yen or the amount set forth in item (i), whichever is lower. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項に規定する損失の金額の計算に関し必要な事項は、政令で定める。 art-72/par-2 · https://japanlaw.org/ja/income-tax-act/art-72/par-2 · https://japanlaw.org/l/340AC0000000033/art-72/par-2 Cabinet Order provides for the necessary particulars concerning the calculation of the amount of losses prescribed in the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項の規定による控除は、雑損控除という。 art-72/par-3 · https://japanlaw.org/ja/income-tax-act/art-72/par-3 · https://japanlaw.org/l/340AC0000000033/art-72/par-3 A deduction under paragraph (1) is referred to as a casualty loss deduction. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-72/par-1: 第六十二条第一項 → 所得税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/income-tax-act/art-62/par-1 · https://japanlaw.org/l/340AC0000000033/art-62/par-1 - art-72/par-1: 第七十条第三項 → 所得税法 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/ja/income-tax-act/art-70/par-3 · https://japanlaw.org/l/340AC0000000033/art-70/par-3 - art-72/par-1: この項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000033/art-72/par-1 - art-72/par-1/item-1: この項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000033/art-72/par-1 - art-72/par-1/item-2: 前号 → 所得税法 第七十二条第一項第一号 (Article 72, paragraph (1), item (i)), art-72/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-72/par-1/item-1 - art-72/par-1/item-3: 第一号 → 所得税法 第七十二条第一項第一号 (Article 72, paragraph (1), item (i)), art-72/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-72/par-1/item-1 - art-72/par-2: 前項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000033/art-72/par-1 - art-72/par-3: 第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000033/art-72/par-1 ## Cited by 26 provisions cite this one. No official source publishes this direction. - 所得税法 第二条第一項第二十六号（定義） — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-26 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-26 - 所得税法 第五十一条第四項（資産損失の必要経費算入） — https://japanlaw.org/ja/income-tax-act/art-51/par-4 · https://japanlaw.org/l/340AC0000000033/art-51/par-4 - 所得税法 第七十一条第一項（雑損失の繰越控除） — https://japanlaw.org/ja/income-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000033/art-71/par-1 - 所得税法 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） — https://japanlaw.org/ja/income-tax-act/art-71-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-71-2/par-2 - 所得税法 第七十二条第一項（雑損控除） — https://japanlaw.org/ja/income-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000033/art-72/par-1 - 所得税法 第七十二条第一項第一号（雑損控除） — https://japanlaw.org/ja/income-tax-act/art-72/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-72/par-1/item-1 - 所得税法 第七十二条第一項第二号（雑損控除） — https://japanlaw.org/ja/income-tax-act/art-72/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-72/par-1/item-2 - 所得税法 第七十二条第一項第三号（雑損控除） — https://japanlaw.org/ja/income-tax-act/art-72/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-72/par-1/item-3 - 所得税法 第七十二条第二項（雑損控除） — https://japanlaw.org/ja/income-tax-act/art-72/par-2 · https://japanlaw.org/l/340AC0000000033/art-72/par-2 - 所得税法 第七十二条第三項（雑損控除） — https://japanlaw.org/ja/income-tax-act/art-72/par-3 · https://japanlaw.org/l/340AC0000000033/art-72/par-3 - 租税特別措置法 第八条の四第一項（上場株式等に係る配当所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1 - 租税特別措置法 第八条の四第三項第三号（上場株式等に係る配当所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-3 - 租税特別措置法 第二十八条の四第一項第一号（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-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1/item-1 - 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 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-2 - 租税特別措置法 第三十一条第一項（長期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1 - 租税特別措置法 第三十一条第三項第三号（長期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-3 - 租税特別措置法 第三十二条第一項（短期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1 - 租税特別措置法 第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1 - 租税特別措置法 第三十七条の十第六項第五号（一般株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6/item-5 - 租税特別措置法 第三十七条の十一第一項（上場株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-1 - 租税特別措置法 第三十七条の十二第一項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-1 - 租税特別措置法 第三十七条の十二第三項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-3 - 租税特別措置法 第三十七条の十二第七項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-7 - 租税特別措置法 第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1 - 租税特別措置法 第四十一条の十四第二項第四号（先物取引に係る雑所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-4 - 租税特別措置法 附則第四十三条第二項（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-2 --- ## 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 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05