# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の四の二 (Article 41-4-2) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — 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: 第四十一条の四の二 (Article 41-4-2)（特定組合員等の不動産所得に係る損益通算等の特例） — address `art-41-4-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-4-2 - Every provision below carries its address and both URLs 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. --- ### 第四十一条の四の二（特定組合員等の不動産所得に係る損益通算等の特例） — Special Provisions on Aggregation of Profits and Losses, etc. Pertaining to Real Estate Income of Specified Partners, etc. caption: machine translation, not official art-41-4-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-2 **第一項** 特定組合員（組合契約を締結している組合員（これに類する者で政令で定めるものを含む。以下この項において同じ。）のうち、組合事業に係る重要な財産の処分若しくは譲受け又は組合事業に係る多額の借財に関する業務の執行の決定に関与し、かつ、当該業務のうち契約を締結するための交渉その他の重要な部分を自ら執行する組合員以外のものをいう。）又は特定受益者（信託の所得税法第十三条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）をいう。）に該当する個人が、平成十八年以後の各年において、組合事業又は信託から生ずる不動産所得を有する場合においてその年分の不動産所得の金額の計算上当該組合事業又は信託による不動産所得の損失の金額として政令で定める金額があるときは、当該損失の金額に相当する金額は、同法第二十六条第二項及び第六十九条第一項の規定その他の所得税に関する法令の規定の適用については、生じなかつたものとみなす。 art-41-4-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-1 Where an individual who falls under the category of a specified partner (meaning, among partners who have concluded a partnership contract (including persons similar thereto who are specified by Cabinet Order; the same applies hereinafter in this paragraph), those other than a partner who is involved in decisions on the execution of business concerning the disposal or acquisition of important property pertaining to the partnership business or concerning large borrowings pertaining to the partnership business, and who personally executes the important parts of that business, such as negotiations for concluding contracts) or a specified beneficiary (meaning a beneficiary of a trust prescribed in Article 13, paragraph (1) of the Income Tax Act (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article)) has real estate income arising from a partnership business or a trust in any year from 2006 onward, if, in the calculation of the amount of real estate income for that year, there is an amount specified by Cabinet Order as the amount of losses from real estate income arising from that partnership business or trust, the amount equivalent to that amount of losses is deemed not to have arisen with regard to the application of the provisions of Article 26, paragraph (2) and Article 69, paragraph (1) of that Act and other provisions of laws and regulations concerning income tax. machine translation, not official **第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。 art-41-4-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-2 In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items: machine translation, not official **一** 組合契約　民法第六百六十七条第一項に規定する組合契約及び投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約並びに外国におけるこれらに類する契約（政令で定めるものを含む。）をいう。 art-41-4-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-2/item-1 partnership contract: A partnership contract prescribed in Article 667, paragraph (1) of the Civil Code and an investment limited partnership agreement prescribed in Article 3, paragraph (1) of the Limited Partnership Act for Investment, and contracts similar thereto in a foreign state (including those specified by Cabinet Order); machine translation, not official **二** 組合事業　各組合契約に基づいて営まれる事業をいう。 art-41-4-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-2/item-2 partnership business: A business carried on under each partnership contract. machine translation, not official **第三項** 前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。 art-41-4-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-3 Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1). machine translation, not official --- ## Cites - art-41-4-2/par-1: 所得税法第十三条第一項 → 所得税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/income-tax-act/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/art-13/par-1 - art-41-4-2/par-1: 同条第二項 → 所得税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/en/income-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000033/art-13/par-2 - art-41-4-2/par-1: 同法第二十六条第二項 → 所得税法 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/en/income-tax-act/art-26/par-2 · https://japanlaw.org/l/340AC0000000033/art-26/par-2 - art-41-4-2/par-1: 第六十九条第一項 → 所得税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000033/art-69/par-1 - art-41-4-2/par-1: この項 → 租税特別措置法 第四十一条の四の二第一項 (Article 41-4-2, paragraph (1)), art-41-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-1 - art-41-4-2/par-2: この条 → 租税特別措置法 第四十一条の四の二 (Article 41-4-2), art-41-4-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-2 - art-41-4-2/par-2/item-1: 民法第六百六十七条第一項 → e-Gov law 129AC0000000089, 第六百六十七条第一項 (Article 667, paragraph (1)), art-667/par-1 — not held in this collection - art-41-4-2/par-3: 第一項 → 租税特別措置法 第四十一条の四の二第一項 (Article 41-4-2, paragraph (1)), art-41-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-1 - art-41-4-2/par-3: 前項 → 租税特別措置法 第四十一条の四の二第二項 (Article 41-4-2, paragraph (2)), art-41-4-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十一条の四の二第一項（特定組合員等の不動産所得に係る損益通算等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-1 - 租税特別措置法 第四十一条の四の二第二項（特定組合員等の不動産所得に係る損益通算等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-2 - 租税特別措置法 第四十一条の四の二第三項（特定組合員等の不動産所得に係る損益通算等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-081, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07