# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百条 (Article 200) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-200. 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: 第二百条 (Article 200)（損益通算の対象とならない損失の控除） — address `art-200` - 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-200 - 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. --- ### 第二百条（損益通算の対象とならない損失の控除） — Deduction of Losses Not Subject to Aggregation of Profits and Losses caption: machine translation, not official art-200 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-200 **第一項** 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。 art-200/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-200/par-1 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). machine translation, not official **第二項** 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。 art-200/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-200/par-2 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. machine translation, not official --- ## Cites - art-200/par-1: 法第六十九条第二項 → 所得税法 第六十九条第二項 (Article 69, paragraph (2)), art-69/par-2 — https://japanlaw.org/en/income-tax-act/art-69/par-2 (e-Gov law ID 340AC0000000033) - art-200/par-1: 第百七十八条第一項第一号 → 所得税法施行令 第百七十八条第一項第一号 (Article 178, paragraph (1), item (i)), art-178/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-178/par-1/item-1 - art-200/par-2: 前項 → 所得税法施行令 第二百条第一項 (Article 200, paragraph (1)), art-200/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-200/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第二百条第二項（損益通算の対象とならない損失の控除） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-200/par-2 --- ## 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