When gross income, retirement income, or timber income is calculated, if real property income, business income, timber income, or capital gains are calculated to be a loss, that loss is offset against other Income in Each Class, in the order prescribed by Cabinet Order.
総所得金額、退職所得金額又は山林所得金額を計算する場合において、不動産所得の金額、事業所得の金額、山林所得の金額又は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、政令で定める順序により、これを他の各種所得の金額から控除する。
In the case referred to in the preceding paragraph, if part of the loss prescribed in that paragraph is a loss that arises when the amount of income from assets as prescribed in Article 62, paragraph (1) (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) is calculated (hereinafter such an amount of income is referred to as "income from assets not ordinarily necessary in everyday life" in this paragraph), the part of that loss that Cabinet Order prescribes is to be offset against other income from assets not ordinarily necessary in everyday life pursuant to Cabinet Order, and any part of that loss other than what Cabinet Order prescribes as well as any amount that is not fully offset is deemed to have never existed.
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(Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster)
The amount of a loss that a Resident incurs in respect of anything prescribed by Cabinet Order as an asset that is not ordinarily necessary in everyday life, due to Disaster, robbery…
居住者が、災害又は盗難若しくは横領により、生活に通常必要でない資産として政令で定めるものについて受けた損失の金額（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。）は、政令で定めるところにより…
Open this provision(Aggregation of Profits and Losses)
When gross income, retirement income, or timber income is calculated, if real property income, business income, timber income, or capital gains are calculated to be a loss…
総所得金額、退職所得金額又は山林所得金額を計算する場合において、不動産所得の金額、事業所得の金額、山林所得の金額又は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、政令で定める順序により、これを他の各種所得の金額から控除する。
Open this provision(Aggregation of Profits and Losses)
In the case referred to in the preceding paragraph, if part of the loss prescribed in that paragraph is a loss that arises when the amount of income from assets as prescribed in Article 62…
前項の場合において、同項に規定する損失の金額のうちに第六十二条第一項（生活に通常必要でない資産の災害による損失）に規定する資産に係る所得の金額（以下この項において「生活に通常必要でない資産に係る所得の金額」という。）の計算上生じた損失の金額があるときは…
Open this provisionIncome in Each Class
「各種所得の金額」
The amount of income in each of the ten classes of income this Act distinguishes (interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous), worked out under the rules for each.
Defined inArticle 2, paragraph (1), item (xxii)· applies throughout the law
Disaster
「災害」
An earthquake, storm, flood, fire or other disaster a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxvii)· applies throughout the law
income from assets not ordinarily necessary in everyday life
「生活に通常必要でない資産に係る所得の金額」
Income from the assets Article 62, paragraph (1) describes (assets not ordinarily needed for daily life, of the kinds a Cabinet Order (政令) sets) and, from the day the change Act No. 12 of 2026 makes to Article 69 comes into effect, from crypto assets (暗号資産) whose transfer gives capital gains income (譲渡所得): a loss on it may be set only against other such income, as far as a Cabinet Order allows, and is otherwise treated as never having arisen.
Short name set inArticle 69, paragraph (2)· applies only in this paragraph