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。
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