Article 198Order of Aggregation of Profits and Losses
第百九十八条（損益通算の順序）
The deduction in the order specified by Cabinet Order under Article 69, paragraph (1) (Aggregation of Profits and Losses) of the Act is as provided in the following.
法第六十九条第一項（損益通算）の政令で定める順序による控除は、次に定めるところによる。
if there is an amount of loss arising in the calculation of the amount of real property income or the amount of business income, it is first deducted from the other amount of interest income, amount of dividend income, amount of real property income, amount of business income, amount of salary income and amount of miscellaneous income (hereinafter in this Article referred to as the "amount of ordinary income").
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があるときは、これをまず他の利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額及び雑所得の金額（以下この条において「経常所得の金額」という。）から控除する。
if there is an amount of loss arising in the calculation of the amount of capital gains, it is first deducted from the amount of occasional income.
譲渡所得の金額の計算上生じた損失の金額があるときは、これをまず一時所得の金額から控除する。
Changes on a date not yet set (Cabinet Order No. 93 of 2026)
in the case referred to in item (i), if there is an amount of loss that still cannot be fully deducted even after the deduction under the provisions of that item, it is deducted in order from the amount of capital gains or the amount of occasional income (where the deduction under the provisions of the preceding item is made, the amount after the deduction under the provisions of that item). In this case, if the amount of capital gains includes a portion pertaining to the income set out in Article 33, paragraph (3), item (i) (Amount of Capital Gains) of the Act and a portion pertaining to the income set out in item (ii) of that paragraph, it is first deducted from the amount of capital gains of the portion pertaining to the income set out in item (i) of that paragraph.
in the case referred to in item (ii), if there is an amount of loss that still cannot be fully deducted even after the deduction under the provisions of that item, it is deducted from the amount of ordinary income (where the deduction under the provisions of item (i) is made, the amount after the deduction under the provisions of that item).
in the case referred to in item (i) or (ii), if there is an amount of loss that still cannot be fully deducted even after the deduction under the provisions of the preceding items, it is first deducted from the amount of timber income, and if there is still an amount of loss that cannot be fully deducted, it is deducted from the amount of retirement income.
if there is an amount of loss arising in the calculation of the amount of timber income, it is first deducted from the amount of ordinary income (where the deduction under the provisions of item (i) or (iv) is made, the amount after the deduction under those provisions), if there is still an amount of loss that cannot be fully deducted, it is deducted in order from the amount of capital gains or the amount of occasional income (where the deduction under the provisions of item (ii) or (iii) is made, the amount after the deduction under those provisions), and if there is still an amount of loss that cannot be fully deducted, it is deducted from the amount of retirement income (where the deduction under the provisions of the preceding item is made, the amount after the deduction under the provisions of that item). In this case, the provisions of the second sentence of item (iii) apply mutatis mutandis.
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。
Article 200Deduction of Losses Not Subject to Aggregation of Profits and Losses
第二百条（損益通算の対象とならない損失の控除）
The amount of loss specified by Cabinet Order prescribed in Article 69, paragraph (2) (Losses Not Subject to Aggregation of Profits and Losses) of the Act is the amount of loss arising in the calculation of the amount of capital gains pertaining to the transfer of a racehorse prescribed in Article 178, paragraph (1), item (i) (Calculation, etc. of the Amount of Loss Caused by a Disaster to Assets Not Ordinarily Necessary for Daily Life).
法第六十九条第二項（損益通算の対象とならない損失）に規定する政令で定める損失の金額は、第百七十八条第一項第一号（生活に通常必要でない資産の災害による損失額の計算等）に規定する競走馬の譲渡に係る譲渡所得の金額の計算上生じた損失の金額とする。
If the amount of loss arising in the calculation of the amount of capital gains includes an amount of loss pertaining to the transfer of a racehorse prescribed in the preceding paragraph, that amount of loss is deducted from the amount of miscellaneous income pertaining to the holding of that racehorse.
譲渡所得の金額の計算上生じた損失の金額のうちに前項に規定する競走馬の譲渡に係る損失の金額がある場合には、当該損失の金額は、当該競走馬の保有に係る雑所得の金額から控除する。
Article 201Deduction for Carryover of Net Loss
第二百一条（純損失の繰越控除）
The deduction of the amount of Net Loss under Article 70, paragraph (1) or (2) (Deduction for Carryover of Net Loss) of the Act is as provided in the following.
if the amount of Net Loss to be deducted arose in two or more years within the three years up to and including the previous year (within the five years up to and including the previous year where Article 70-2, paragraphs (1) through (3) (Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster) of the Act apply; the same applies in the following item), it is deducted in order starting from the amount of Net Loss that arose in the oldest of those years.
控除する純損失の金額が前年以前三年内（法第七十条の二第一項から第三項まで（特定非常災害に係る純損失の繰越控除の特例）の規定の適用がある場合には、前年以前五年内。次号において同じ。）の二以上の年に生じたものである場合には、これらの年のうち最も古い年に生じた純損失の金額から順次控除する。
the deduction of the amount of Net Loss that arose in one year within the three years up to and including the previous year is as provided in the following.
前年以前三年内の一の年において生じた純損失の金額の控除については、次に定めるところによる。
if the amount of Net Loss includes the amount of the portion of loss arising in the calculation of gross income (meaning the amount of loss that still cannot be fully deducted even after the deduction under Article 198, items (i) through (v) (Order of Aggregation of Profits and Losses); the same applies in (c)), it is first deducted from the amount of gross income for that year.
純損失の金額のうちに総所得金額の計算上生じた損失の部分の金額（第百九十八条第一号から第五号まで（損益通算の順序）の規定による控除をしてもなお控除しきれない損失の金額をいう。ハにおいて同じ。）があるときは、これをまずその年分の総所得金額から控除する。
if the amount of Net Loss includes the amount of the portion of loss arising in the calculation of the amount of timber income (meaning the amount of loss that still cannot be fully deducted even after the deduction under Article 198, item (vi); the same applies in (d)), it is first deducted from the amount of timber income for that year.
純損失の金額のうちに山林所得金額の計算上生じた損失の部分の金額（第百九十八条第六号の規定による控除をしてもなお控除しきれない損失の金額をいう。ニにおいて同じ。）があるときは、これをまずその年分の山林所得金額から控除する。
the amount of the portion of loss arising in the calculation of gross income that still cannot be fully deducted even after the deduction under the provisions of (a) is deducted from the amount of timber income for that year (where the deduction under the provisions of (b) is made, the amount after that deduction), and then from the amount of retirement income.
イの規定による控除をしてもなお控除しきれない総所得金額の計算上生じた損失の部分の金額は、その年分の山林所得金額（ロの規定による控除が行われる場合には、当該控除後の金額）から控除し、次に退職所得金額から控除する。
the amount of the portion of loss arising in the calculation of the amount of timber income that still cannot be fully deducted even after the deduction under the provisions of (b) is deducted from the amount of gross income for that year (where the deduction under the provisions of (a) is made, the amount after that deduction), and then from the amount of retirement income (where the deduction under the provisions of (c) is made, the amount after that deduction).
ロの規定による控除をしてもなお控除しきれない山林所得金額の計算上生じた損失の部分の金額は、その年分の総所得金額（イの規定による控除が行われる場合には、当該控除後の金額）から控除し、次に退職所得金額（ハの規定による控除が行われる場合には、当該控除後の金額）から控除する。
if there is an amount of loss arising in the calculation of the amount of Income in Each Class for that year, the deduction under the provisions of Article 70, paragraph (1) or (2) of the Act is made after first making the deduction under the provisions of Article 69 (Aggregation of Profits and Losses) of the Act.
In the case where the provisions of the preceding paragraph apply, if the year in which the amount of other Net Loss of that person (meaning the amount of Net Loss other than the Net Loss in the year of a specified extraordinary Disaster, the Net Loss from Disaster damage to business assets and the specified Net Loss in the year of a specified extraordinary Disaster prescribed in Article 70-2, paragraphs (1) through (3) of the Act (hereinafter in this paragraph and Article 204, paragraph (3) (Deduction for Carryover of Casualty Loss) referred to as "Net Loss subject to the special provisions"); the same applies hereinafter in this paragraph and Article 204, paragraph (3)) arose is the year in which the Net Loss subject to the special provisions of that person arose or the following year, the deduction under the provisions of the preceding paragraph is made by treating that amount of other Net Loss as having arisen in an earlier year than that Net Loss subject to the special provisions.
前項の規定の適用がある場合において、その者の有する他の純損失金額（法第七十条の二第一項から第三項までに規定する特定非常災害発生年純損失金額、被災純損失金額及び特定非常災害発生年特定純損失金額（以下この項及び第二百四条第三項（雑損失の繰越控除）において「特例対象純損失金額」という。）以外の純損失の金額をいう。以下この項及び第二百四条第三項において同じ。）の生じた年がその者の有する特例対象純損失金額の生じた年又はその翌年であるときは、当該他の純損失金額は当該特例対象純損失金額よりも古い年に生じたものとして前項の規定による控除を行う。
amount of ordinary incomemachine translation
「経常所得の金額」
The amounts of interest income, dividend income, real property income, business income, salary income and miscellaneous income, from which a loss in real property income or business income is deducted first.
Short name set inArticle 198, paragraph (1), item (i)· applies only in this article
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
amount of other net lossmachine translation
「他の純損失金額」
A net loss other than those that Article 70-2, paragraphs (1) to (3) of the Income Tax Act lets disaster victims carry forward on special terms (net losses of a year of a specified extraordinary disaster and net losses from a disaster, 特例対象純損失金額).
Defined inArticle 201, paragraph (2)· applies only in this paragraph and in Article 204, paragraph (3)
Net Loss subject to the special provisionsmachine translation
「特例対象純損失金額」
The Net Loss in the year of a specified extraordinary Disaster, the Net Loss from Disaster damage to business assets and the specified Net Loss in the year of a specified extraordinary Disaster, as Article 70-2, paragraphs (1) to (3) of the Income Tax Act define them.
Short name set inArticle 201, paragraph (2)· applies only in this paragraph and in Article 204, paragraph (3)