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日本法令外国語訳データベースシステム - [法令本文表示] - 所得税法 | 平成二十一年法律第十三号 改正
(雑損控除) 第七十二条 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。Casualty Loss Deduction Article 72 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:- 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
- (i) 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;
- 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
- (ii) 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;
- 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
- (iii) 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.
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。Cabinet Order provides for the necessary particulars concerning the calculation of the amount of losses prescribed in the preceding paragraph.- 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
- (i) 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;
- 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
- (ii) 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;
- 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
- (iii) 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.
第一項の規定による控除は、雑損控除という。A deduction under paragraph (1) is referred to as a casualty loss deduction.- 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
- (i) 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;
- 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
- (ii) 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;
- 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
- (iii) 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.
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