Income Tax Act
Article 2, paragraph (1), item (xxv)
第二条第一項第二十五号
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
Net Loss:any part of the loss prescribed in Article 69, paragraph (1) (Aggregation of Profits and Losses) that is not fully offset when the provisions of that Article are applied;
純損失の金額 第六十九条第一項（損益通算）に規定する損失の金額のうち同条の規定を適用してもなお控除しきれない部分の金額をいう。
Net Loss:any part of the loss prescribed in Article 69, paragraph (1)
(Aggregation of Profits and Losses)that is not fully offset when the provisions of that Article are applied;純損失の金額 第六十九条第一項
（損益通算）に規定する損失の金額のうち同条の規定を適用してもなお控除しきれない部分の金額をいう。