Order for Enforcement of the Income Tax Act
Article 178, paragraph (2), item (i)
第百七十八条第二項第一号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
First, the amount of those losses is to be an amount to be deducted in calculating the amount of the income set out in Article 33, paragraph (3), item (i) (Capital Gains) of the Act for the year that includes the date on which they arose, and where there is an amount of losses that cannot be fully deducted in calculating the amount of that income, it is to be an amount to be deducted in calculating the amount of the income set out in item (ii) of that paragraph for that year;
まず、当該損失の金額をその生じた日の属する年分の法第三十三条第三項第一号（譲渡所得）に掲げる所得の金額の計算上控除すべき金額とし、当該所得の金額の計算上控除しきれない損失の金額があるときは、これを当該年分の同項第二号に掲げる所得の金額の計算上控除すべき金額とする。
First, theThe amount of those losses is to be an amount to be deducted incalculating thesequence in calculating, for the year that includes the date on which they arose, the amount of the income set out in Article 33, paragraph (3), item(i)(iii) (Capital Gains) of the Actfor the year that includes the date on which they arose, and where there is an amount of losses that cannot be fully deducted in calculating the amount of that income, it is to be an amount to be deducted in calculating, the amount of the income set out in item (i) of that paragraph, or the amount of the income set out in item (ii) of that paragraphfor that year;まず、当該損失の金額をその生じた日の属する年分の法第三十三条第三項第一号第三号（譲渡所得）に掲げる所得の金額の計算上控除すべき金額とし、当該所得の金額の計算上控除しきれない損失の金額があるときは、これを当該年分の、同項第一号に掲げる所得の金額又は同項第二号に掲げる所得の金額の計算上順次控除すべき金額とする。