# 所得税法 / Income Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（純損失又は雑損失の繰越控除に関する経過規定） — address `suppl-3401-33/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-13 - 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. --- ### 第十三条（純損失又は雑損失の繰越控除に関する経過規定） — Transitional Provisions Concerning Deduction for Carryover of Net Loss or Casualty Loss caption: machine translation, not official suppl-3401-33/art-13 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-13 **第一項** 新法第七十条第一項若しくは第二項（純損失の繰越控除）又は第七十一条第一項（雑損失の繰越控除）の規定を適用する場合において、これらの規定に規定するその年の前年以前三年内の各年において生じた純損失の金額又は雑損失の金額のうちに旧法第九条の四第一項若しくは第三項（純損失又は雑損失の繰越控除）の規定により各年分の総所得金額、退職所得金額若しくは山林所得金額の計算上控除された金額又は旧法第三十六条（純損失の繰戻しによる還付）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金額があるときは、これらの金額を当該純損失の金額又は雑損失の金額に相当する金額から控除した金額をもつて当該純損失の金額又は雑損失の金額とみなす。 suppl-3401-33/art-13/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-13/par-1 Where Article 70, paragraph (1) or (2) (Deduction for Carryover of Net Loss) or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) of the New Act is applied, if the Net Loss or Casualty Loss incurred in any year within the three years before the relevant year as prescribed in those provisions includes an amount deducted in calculating gross income, retirement income, or timber income for any year pursuant to Article 9-4, paragraph (1) or (3) (Deduction for Carryover of Net Loss or Casualty Loss) of the Former Act, or an amount that served as the basis for calculating the amount to be refunded pursuant to Article 36 (Refund Based on Carryback of Net Loss) of the Former Act, the amount obtained by deducting those amounts from the amount equivalent to that Net Loss or Casualty Loss is deemed to be that Net Loss or Casualty Loss. machine translation, not official --- ## Cites - suppl-3401-33/art-13/par-1: 新法第七十条第一項 → 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 - suppl-3401-33/art-13/par-1: 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 - suppl-3401-33/art-13/par-1: 第七十一条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/income-tax-act/art-71/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第三十三条第一項（政令への委任） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-33/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-20260918T180319-044, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05