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.
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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