# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百一条 (Article 201)

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- 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: 第二百一条 (Article 201)（純損失の繰越控除） — address `art-201`
- 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-201
- 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.

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### 第二百一条（純損失の繰越控除） — Deduction for Carryover of Net Loss
<sup>caption: machine translation, not official</sup>
<sup>art-201 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-201</sup>

    **第一項**  法第七十条第一項又は第二項（純損失の繰越控除）の規定による純損失の金額の控除については、次に定めるところによる。
    <sup>art-201/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-1</sup>
    The deduction of the amount of Net Loss under Article 70, paragraph (1) or (2) (Deduction for Carryover of Net Loss) of the Act is as provided in the following.
    <sup>machine translation, not official</sup>

      **一**  控除する純損失の金額が前年以前三年内（法第七十条の二第一項から第三項まで（特定非常災害に係る純損失の繰越控除の特例）の規定の適用がある場合には、前年以前五年内。次号において同じ。）の二以上の年に生じたものである場合には、これらの年のうち最も古い年に生じた純損失の金額から順次控除する。
      <sup>art-201/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-1/item-1</sup>
      if the amount of Net Loss to be deducted arose in two or more years within the three years up to and including the previous year (within the five years up to and including the previous year where Article 70-2, paragraphs (1) through (3) (Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster) of the Act apply; the same applies in the following item), it is deducted in order starting from the amount of Net Loss that arose in the oldest of those years.
      <sup>machine translation, not official</sup>

      **二**  前年以前三年内の一の年において生じた純損失の金額の控除については、次に定めるところによる。
      <sup>art-201/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-1/item-2</sup>
      the deduction of the amount of Net Loss that arose in one year within the three years up to and including the previous year is as provided in the following.
      <sup>machine translation, not official</sup>

        **イ**  純損失の金額のうちに総所得金額の計算上生じた損失の部分の金額（第百九十八条第一号から第五号まで（損益通算の順序）の規定による控除をしてもなお控除しきれない損失の金額をいう。ハにおいて同じ。）があるときは、これをまずその年分の総所得金額から控除する。
        <sup>art-201/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-1/item-2/sub-1</sup>
        if the amount of Net Loss includes the amount of the portion of loss arising in the calculation of gross income (meaning the amount of loss that still cannot be fully deducted even after the deduction under Article 198, items (i) through (v) (Order of Aggregation of Profits and Losses); the same applies in (c)), it is first deducted from the amount of gross income for that year.
        <sup>machine translation, not official</sup>

        **ロ**  純損失の金額のうちに山林所得金額の計算上生じた損失の部分の金額（第百九十八条第六号の規定による控除をしてもなお控除しきれない損失の金額をいう。ニにおいて同じ。）があるときは、これをまずその年分の山林所得金額から控除する。
        <sup>art-201/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-1/item-2/sub-2</sup>
        if the amount of Net Loss includes the amount of the portion of loss arising in the calculation of the amount of timber income (meaning the amount of loss that still cannot be fully deducted even after the deduction under Article 198, item (vi); the same applies in (d)), it is first deducted from the amount of timber income for that year.
        <sup>machine translation, not official</sup>

        **ハ**  イの規定による控除をしてもなお控除しきれない総所得金額の計算上生じた損失の部分の金額は、その年分の山林所得金額（ロの規定による控除が行われる場合には、当該控除後の金額）から控除し、次に退職所得金額から控除する。
        <sup>art-201/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-1/item-2/sub-3</sup>
        the amount of the portion of loss arising in the calculation of gross income that still cannot be fully deducted even after the deduction under the provisions of (a) is deducted from the amount of timber income for that year (where the deduction under the provisions of (b) is made, the amount after that deduction), and then from the amount of retirement income.
        <sup>machine translation, not official</sup>

        **ニ**  ロの規定による控除をしてもなお控除しきれない山林所得金額の計算上生じた損失の部分の金額は、その年分の総所得金額（イの規定による控除が行われる場合には、当該控除後の金額）から控除し、次に退職所得金額（ハの規定による控除が行われる場合には、当該控除後の金額）から控除する。
        <sup>art-201/par-1/item-2/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-1/item-2/sub-4</sup>
        the amount of the portion of loss arising in the calculation of the amount of timber income that still cannot be fully deducted even after the deduction under the provisions of (b) is deducted from the amount of gross income for that year (where the deduction under the provisions of (a) is made, the amount after that deduction), and then from the amount of retirement income (where the deduction under the provisions of (c) is made, the amount after that deduction).
        <sup>machine translation, not official</sup>

      **三**  その年分の各種所得の金額の計算上生じた損失の金額があるときは、まず法第六十九条（損益通算）の規定による控除を行つた後に法第七十条第一項又は第二項の規定による控除を行う。
      <sup>art-201/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-1/item-3</sup>
      if there is an amount of loss arising in the calculation of the amount of Income in Each Class for that year, the deduction under the provisions of Article 70, paragraph (1) or (2) of the Act is made after first making the deduction under the provisions of Article 69 (Aggregation of Profits and Losses) of the Act.
      <sup>machine translation, not official</sup>

    **第二項**  前項の規定の適用がある場合において、その者の有する他の純損失金額（法第七十条の二第一項から第三項までに規定する特定非常災害発生年純損失金額、被災純損失金額及び特定非常災害発生年特定純損失金額（以下この項及び第二百四条第三項（雑損失の繰越控除）において「特例対象純損失金額」という。）以外の純損失の金額をいう。以下この項及び第二百四条第三項において同じ。）の生じた年がその者の有する特例対象純損失金額の生じた年又はその翌年であるときは、当該他の純損失金額は当該特例対象純損失金額よりも古い年に生じたものとして前項の規定による控除を行う。
    <sup>art-201/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-2</sup>
    In the case where the provisions of the preceding paragraph apply, if the year in which the amount of other Net Loss of that person (meaning the amount of Net Loss other than the Net Loss in the year of a specified extraordinary Disaster, the Net Loss from Disaster damage to business assets and the specified Net Loss in the year of a specified extraordinary Disaster prescribed in Article 70-2, paragraphs (1) through (3) of the Act (hereinafter in this paragraph and Article 204, paragraph (3) (Deduction for Carryover of Casualty Loss) referred to as "Net Loss subject to the special provisions"); the same applies hereinafter in this paragraph and Article 204, paragraph (3)) arose is the year in which the Net Loss subject to the special provisions of that person arose or the following year, the deduction under the provisions of the preceding paragraph is made by treating that amount of other Net Loss as having arisen in an earlier year than that Net Loss subject to the special provisions.
    <sup>machine translation, not official</sup>

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## Cites
- art-201/par-1: 法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/income-tax-act/art-70/par-1 (e-Gov law ID 340AC0000000033)
- art-201/par-1: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/income-tax-act/art-70/par-2 (e-Gov law ID 340AC0000000033)
- art-201/par-1/item-1: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-1 (e-Gov law ID 340AC0000000033)
- art-201/par-1/item-1: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第二項 (Article 70-2, paragraph (2)), art-70-2/par-2 — https://japanlaw.org/en/income-tax-act/art-70-2/par-2 (e-Gov law ID 340AC0000000033)
- art-201/par-1/item-1: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第三項 (Article 70-2, paragraph (3)), art-70-2/par-3 — https://japanlaw.org/en/income-tax-act/art-70-2/par-3 (e-Gov law ID 340AC0000000033)
- art-201/par-1/item-1: 次号 → 所得税法施行令 第二百一条第一項第二号 (Article 201, paragraph (1), item (ii)), art-201/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-1/item-2
- art-201/par-1/item-2/sub-1: 第百九十八条第一号から第五号まで → 所得税法施行令 第百九十八条第一項第一号 (Article 198, paragraph (1), item (i)), art-198/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-198/par-1/item-1
- art-201/par-1/item-2/sub-1: 第百九十八条第一号から第五号まで → 所得税法施行令 第百九十八条第一項第二号 (Article 198, paragraph (1), item (ii)), art-198/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-198/par-1/item-2
- art-201/par-1/item-2/sub-1: 第百九十八条第一号から第五号まで → 所得税法施行令 第百九十八条第一項第三号 (Article 198, paragraph (1), item (iii)), art-198/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-198/par-1/item-3
- art-201/par-1/item-2/sub-1: 第百九十八条第一号から第五号まで → 所得税法施行令 第百九十八条第一項第四号 (Article 198, paragraph (1), item (iv)), art-198/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-198/par-1/item-4
- art-201/par-1/item-2/sub-1: 第百九十八条第一号から第五号まで → 所得税法施行令 第百九十八条第一項第五号 (Article 198, paragraph (1), item (v)), art-198/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-198/par-1/item-5
- art-201/par-1/item-2/sub-2: 第百九十八条第六号 → 所得税法施行令 第百九十八条第一項第六号 (Article 198, paragraph (1), item (vi)), art-198/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-198/par-1/item-6
- art-201/par-1/item-3: 法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/income-tax-act/art-69 (e-Gov law ID 340AC0000000033)
- art-201/par-1/item-3: 法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/income-tax-act/art-70/par-1 (e-Gov law ID 340AC0000000033)
- art-201/par-1/item-3: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/income-tax-act/art-70/par-2 (e-Gov law ID 340AC0000000033)
- art-201/par-2: 前項 → 所得税法施行令 第二百一条第一項 (Article 201, paragraph (1)), art-201/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-1
- art-201/par-2: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-1 (e-Gov law ID 340AC0000000033)
- art-201/par-2: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第二項 (Article 70-2, paragraph (2)), art-70-2/par-2 — https://japanlaw.org/en/income-tax-act/art-70-2/par-2 (e-Gov law ID 340AC0000000033)
- art-201/par-2: 法第七十条の二第一項から第三項まで → 所得税法 第七十条の二第三項 (Article 70-2, paragraph (3)), art-70-2/par-3 — https://japanlaw.org/en/income-tax-act/art-70-2/par-3 (e-Gov law ID 340AC0000000033)
- art-201/par-2: この項 → 所得税法施行令 第二百一条第二項 (Article 201, paragraph (2)), art-201/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-2
- art-201/par-2: 第二百四条第三項 → 所得税法施行令 第二百四条第三項 (Article 204, paragraph (3)), art-204/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-204/par-3

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第二百一条第一項第一号（純損失の繰越控除） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-1/item-1
- 所得税法施行令 第二百一条第二項（純損失の繰越控除） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-201/par-2
- 所得税法施行令 第二百七十一条第一項第一号（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-1
- 所得税法施行令 第二百七十一条第一項第二号（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-2

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## 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