# Article 2, paragraph (1), item (xxv), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-2/par-1/item-25. 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.

How the wording of Article 2, paragraph (1), item (xxv) (第二条第一項第二十五号) changed with each amendment, and how it will change.

- Law: Income Tax Act (所得税法) — https://japanlaw.org/en/income-tax-act
- Provision: Article 2, paragraph (1), item (xxv) (第二条第一項第二十五号) — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-25 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-2/par-1/item-25)
- The law's amendments: https://japanlaw.org/en/income-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 12 of 2026

- State: In force

Japanese:

> 純損失の金額　第六十九条第一項（損益通算）に規定する損失の金額のうち同条の規定を適用してもなお控除しきれない部分の金額をいう。

English (Japanese Law Translation, Ministry of Justice):

> Net Loss:any part of the loss prescribed in Article 69, paragraph (1) (Aggregation of Profits and Losses) that is not fully offset when the provisions of that Article are applied;

## 2. Date not yet set — Act No. 12 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Act No. 12 of 2026) — https://japanlaw.org/en/income-tax-act/amendments/20280101_508AC0000000012

Japanese:

> 純損失の金額　第六十九条第一項に規定する損失の金額のうち同条の規定を適用してもなお控除しきれない部分の金額をいう。

English (Machine translation, not official):

> Net Loss:any part of the loss prescribed in Article 69, paragraph (1) that is not fully offset when the provisions of that Article are applied;

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270722_508AC0000000064)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20280101_508AC0000000012)