# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十八条の二の二 (Article 28-2-2) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第二十八条の二の二 (Article 28-2-2)（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） — address `art-28-2-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-28-2-2 - 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. --- ### 第二十八条の二の二（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） — Special Provisions on Inclusion in Necessary Expenses of Losses on Depreciable Assets, etc. Based on Debt Workout Plans caption: machine translation, not official art-28-2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2 · https://japanlaw.org/l/332AC0000000026/art-28-2-2 **第一項** 青色申告書を提出する個人が、当該個人について策定された債務処理に関する計画で一般に公表された債務処理を行うための手続に関する準則に基づき策定されていることその他の政令で定める要件を満たすもの（次項において「債務処理計画」という。）に基づきその有する債務の免除を受けた場合（当該免除により受ける経済的な利益の価額について所得税法第四十四条の二第一項の規定の適用を受ける場合を除く。）において、当該個人の不動産所得、事業所得又は山林所得を生ずべき事業の用に供される減価償却資産その他これに準ずる資産で政令で定めるもの（以下この条において「対象資産」という。）の価額について当該準則に定められた方法により評定が行われているときは、その対象資産の損失の額として政令で定める金額は、その免除を受けた日の属する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。ただし、当該必要経費に算入する金額は、この項の規定を適用しないで計算した当該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を限度とする。 art-28-2-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-1 Where an individual who files blue returns has received a release from debts owed by the individual based on a plan concerning debt workout formulated for that individual that meets the requirements specified by Cabinet Order, such as having been formulated based on generally published rules concerning procedures for debt workout (referred to in the following paragraph as a "debt workout plan") (excluding the case where the provisions of Article 44-2, paragraph (1) of the Income Tax Act are applied to the value of the economic benefit received through that release), if the value of depreciable assets used for the individual's business that generates real estate income, business income, or timber income and any other assets equivalent thereto specified by Cabinet Order (referred to in this Article as "covered assets") has been assessed by the method specified in those rules, the amount specified by Cabinet Order as the amount of loss on those covered assets is included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income for the year that includes the day on which the release was received; provided, however, that the amount to be included in necessary expenses is limited to the amount of real estate income, the amount of business income, or the amount of timber income for that year calculated without applying the provisions of this paragraph. machine translation, not official **第二項** 前項の規定は、確定申告書に、同項の規定の適用を受ける旨の記載があり、かつ、同項の規定による不動産所得の金額、事業所得の金額又は山林所得の金額の計算、対象資産の種類その他財務省令で定める事項を記載した明細書及び債務処理計画に関する書類として財務省令で定める書類の添付がある場合に限り、適用する。 art-28-2-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-2 The provisions of the preceding paragraph apply only if the final return contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a written statement stating the calculation of the amount of real estate income, the amount of business income, or the amount of timber income under the provisions of that paragraph, the type of the covered assets, and any other matters specified by Order of the Ministry of Finance, and the documents specified by Order of the Ministry of Finance as documents concerning the debt workout plan. machine translation, not official **第三項** 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若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付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、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。 art-28-2-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-3 Even where no final return has been filed or a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there was an unavoidable reason for the failure to file it or for the absence of the statement or attachment, apply the provisions of paragraph (1), only if a document containing that statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, are submitted. machine translation, not official **第四項** 第一項の規定の適用を受けた個人が対象資産について行うべき所得税法第四十九条第一項に規定する償却費の計算、その者が対象資産を譲渡した場合における譲渡所得の金額の計算その他対象資産に係る同法の規定の適用に関し必要な事項は、政令で定める。 art-28-2-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-4 The calculation of the depreciation allowance prescribed in Article 49, paragraph (1) of the Income Tax Act to be made by an individual who has received the application of the provisions of paragraph (1) for the covered assets, the calculation of the amount of capital gains where that individual has transferred the covered assets, and other necessary matters concerning the application of the provisions of that Act pertaining to the covered assets are specified by Cabinet Order. machine translation, not official --- ## Cites - art-28-2-2/par-1: 所得税法第四十四条の二第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-44-2/par-1 - art-28-2-2/par-1: 次項 → 租税特別措置法 第二十八条の二の二第二項 (Article 28-2-2, paragraph (2)), art-28-2-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-2 - art-28-2-2/par-1: この項 → 租税特別措置法 第二十八条の二の二第一項 (Article 28-2-2, paragraph (1)), art-28-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-1 - art-28-2-2/par-1: この条 → 租税特別措置法 第二十八条の二の二 (Article 28-2-2), art-28-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2 · https://japanlaw.org/l/332AC0000000026/art-28-2-2 - art-28-2-2/par-2: 前項 → 租税特別措置法 第二十八条の二の二第一項 (Article 28-2-2, paragraph (1)), art-28-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-1 - art-28-2-2/par-3: 前項 → 租税特別措置法 第二十八条の二の二第二項 (Article 28-2-2, paragraph (2)), art-28-2-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-2 - art-28-2-2/par-3: 第一項 → 租税特別措置法 第二十八条の二の二第一項 (Article 28-2-2, paragraph (1)), art-28-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-1 - art-28-2-2/par-4: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1 - art-28-2-2/par-4: 第一項 → 租税特別措置法 第二十八条の二の二第一項 (Article 28-2-2, paragraph (1)), art-28-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 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 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-1 - 租税特別措置法 第二十八条の二の二第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-2 - 租税特別措置法 第二十八条の二の二第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-3 - 租税特別措置法 第二十八条の二の二第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-029, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07