Article 199Aggregation of Profits and Losses for Loss from Fluctuating Income, etc.
第百九十九条（変動所得の損失等の損益通算）
In the case referred to in the preceding Article, if the amount of loss arising in the calculation of the amount of real property income, the amount of business income or the amount of timber income includes two or more of the amount of loss arising in the calculation of the amount of Fluctuating Income set out in Article 70, paragraph (2), item (i) (Deduction for Carryover of Net Loss) of the Act (hereinafter in this Article referred to as the "amount of loss from Fluctuating Income"), the amount of loss on disaster-damaged business assets set out in item (ii) of that paragraph (hereinafter in this Article referred to as the "amount of loss on disaster-damaged business assets"), and any other amount of loss, the order of deduction of those amounts of loss is as provided in the following.
前条の場合において、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生じた損失の金額のうちに法第七十条第二項第一号（純損失の繰越控除）の変動所得の金額の計算上生じた損失の金額（以下この条において「変動所得の損失の金額」という。）、同項第二号の被災事業用資産の損失の金額（以下この条において「被災事業用資産の損失の金額」という。）又はその他の損失の金額の二以上があるときは、これらの損失の金額の控除の順序については、次に定めるところによる。
if the amount of loss arising in the calculation of the amount of real property income or the amount of business income includes two or more of the amount of loss from Fluctuating Income, the amount of loss on disaster-damaged business assets, and any other amount of loss, the other amount of loss is deducted first, and then the amount of loss on disaster-damaged business assets and the amount of loss from Fluctuating Income are deducted in that order;
不動産所得の金額又は事業所得の金額の計算上生じた損失の金額のうちに変動所得の損失の金額、被災事業用資産の損失の金額又はその他の損失の金額の二以上があるときは、まずその他の損失の金額を控除し、次に被災事業用資産の損失の金額及び変動所得の損失の金額を順次控除する。
if the amount of loss arising in the calculation of the amount of timber income includes both the amount of loss on disaster-damaged business assets and any other amount of loss, the other amount of loss is deducted first, and then the amount of loss on disaster-damaged business assets is deducted.
山林所得の金額の計算上生じた損失の金額のうちに被災事業用資産の損失の金額とその他の損失の金額とがあるときは、まずその他の損失の金額を控除し、次に被災事業用資産の損失の金額を控除する。
Read this with the articles around it
amount of loss from Fluctuating Incomemachine translation
「変動所得の損失の金額」
In Article 199, the part of a loss in calculating real property income, business income or timber income that arose in calculating Fluctuating Income (変動所得) under Article 70, paragraph (2), item (i) of the Income Tax Act; where it is mixed with other kinds of loss, it is deducted last.
Short name set inArticle 199, paragraph (1)· applies only in this article
amount of loss on disaster-damaged business assetsmachine translation
「被災事業用資産の損失の金額」
The amount of loss that a disaster (災害) — an earthquake, storm or flood, fire or other disaster a Cabinet Order (政令) specifies — caused to inventory (たな卸資産), to fixed assets and similar assets used in a business producing real estate, business or timber income, or to timber, including unavoidable disaster-related spending a Cabinet Order specifies and leaving out any part made good by insurance, damages and the like, that is not a loss arising in computing fluctuating income (変動所得).
Short name set inArticle 199, paragraph (1)· applies only in this article