法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(事業を廃止した場合の必要経費の特例)
第六十三条  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。

Special Provisions on Necessary Expenses In the Event of a Business Closure
Article 63  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.