# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百九十九条 (Article 199) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-199. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百九十九条 (Article 199)（変動所得の損失等の損益通算） — address `art-199` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-199 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百九十九条（変動所得の損失等の損益通算） — Aggregation of Profits and Losses for Loss from Fluctuating Income, etc. caption: machine translation, not official art-199 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-199 **第一項** 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。 art-199/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-199/par-1 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. machine translation, not official **一** 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。 art-199/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-199/par-1/item-1 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; machine translation, not official **二** 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。 art-199/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-199/par-1/item-2 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. machine translation, not official --- ## Cites - art-199/par-1: 前条 → 所得税法施行令 第百九十八条 (Article 198), art-198 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-198 - art-199/par-1: 法第七十条第二項第一号 → 所得税法 第七十条第二項第一号 (Article 70, paragraph (2), item (i)), art-70/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-70/par-2/item-1 (e-Gov law ID 340AC0000000033) - art-199/par-1: この条 → 所得税法施行令 第百九十九条 (Article 199), art-199 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-199 - art-199/par-1: 同項第二号 → 所得税法 第七十条第二項第二号 (Article 70, paragraph (2), item (ii)), art-70/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-70/par-2/item-2 (e-Gov law ID 340AC0000000033) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百九十九条第一項（変動所得の損失等の損益通算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-199/par-1 - 所得税法施行令 第二百七十一条第一項第五号（純損失の繰戻しをする場合の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-271/par-1/item-5 - 所得税法施行令 第二百七十一条第一項第六号（純損失の繰戻しをする場合の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-271/par-1/item-6 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-070, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06