# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百九十八条 (Article 198)

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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: 第百九十八条 (Article 198)（損益通算の順序） — address `art-198`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198
- 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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### 第百九十八条（損益通算の順序） — Order of Aggregation of Profits and Losses
<sup>caption: machine translation, not official</sup>
<sup>art-198 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198</sup>

    **第一項**  法第六十九条第一項（損益通算）の政令で定める順序による控除は、次に定めるところによる。
    <sup>art-198/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198/par-1</sup>
    The deduction in the order specified by Cabinet Order under Article 69, paragraph (1) (Aggregation of Profits and Losses) of the Act is as provided in the following.
    <sup>machine translation, not official</sup>

      **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があるときは、これをまず他の利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額及び雑所得の金額（以下この条において「経常所得の金額」という。）から控除する。
      <sup>art-198/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198/par-1/item-1</sup>
      if there is an amount of loss arising in the calculation of the amount of real property income or the amount of business income, it is first deducted from the other amount of interest income, amount of dividend income, amount of real property income, amount of business income, amount of salary income and amount of miscellaneous income (hereinafter in this Article referred to as the "amount of ordinary income").
      <sup>machine translation, not official</sup>

      **二**  譲渡所得の金額の計算上生じた損失の金額があるときは、これをまず一時所得の金額から控除する。
      <sup>art-198/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198/par-1/item-2</sup>
      if there is an amount of loss arising in the calculation of the amount of capital gains, it is first deducted from the amount of occasional income.
      <sup>machine translation, not official</sup>

      **三**  第一号の場合において、同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があるときは、これを譲渡所得の金額又は一時所得の金額（前号の規定による控除が行なわれる場合には、同号の規定による控除後の金額）から順次控除する。この場合において、当該譲渡所得の金額のうちに、法第三十三条第三項第一号（譲渡所得の金額）に掲げる所得に係る部分と同項第二号に掲げる所得に係る部分とがあるときは、同項第一号に掲げる所得に係る部分の譲渡所得の金額からまず控除する。
      <sup>art-198/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198/par-1/item-3</sup>
      in the case referred to in item (i), if there is an amount of loss that still cannot be fully deducted even after the deduction under the provisions of that item, it is deducted in order from the amount of capital gains or the amount of occasional income (where the deduction under the provisions of the preceding item is made, the amount after the deduction under the provisions of that item). In this case, if the amount of capital gains includes a portion pertaining to the income set out in Article 33, paragraph (3), item (i) (Amount of Capital Gains) of the Act and a portion pertaining to the income set out in item (ii) of that paragraph, it is first deducted from the amount of capital gains of the portion pertaining to the income set out in item (i) of that paragraph.
      <sup>machine translation, not official</sup>

      **四**  第二号の場合において、同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があるときは、これを経常所得の金額（第一号の規定による控除が行なわれる場合には、同号の規定による控除後の金額）から控除する。
      <sup>art-198/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198/par-1/item-4</sup>
      in the case referred to in item (ii), if there is an amount of loss that still cannot be fully deducted even after the deduction under the provisions of that item, it is deducted from the amount of ordinary income (where the deduction under the provisions of item (i) is made, the amount after the deduction under the provisions of that item).
      <sup>machine translation, not official</sup>

      **五**  第一号又は第二号の場合において、前各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があるときは、これをまず山林所得の金額から控除し、なお控除しきれない損失の金額があるときは、退職所得の金額から控除する。
      <sup>art-198/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198/par-1/item-5</sup>
      in the case referred to in item (i) or (ii), if there is an amount of loss that still cannot be fully deducted even after the deduction under the provisions of the preceding items, it is first deducted from the amount of timber income, and if there is still an amount of loss that cannot be fully deducted, it is deducted from the amount of retirement income.
      <sup>machine translation, not official</sup>

      **六**  山林所得の金額の計算上生じた損失の金額があるときは、これをまず経常所得の金額（第一号又は第四号の規定による控除が行なわれる場合には、これらの規定による控除後の金額）から控除し、なお控除しきれない損失の金額があるときは、譲渡所得の金額又は一時所得の金額（第二号又は第三号の規定による控除が行なわれる場合には、これらの規定による控除後の金額）から順次控除し、なお控除しきれない損失の金額があるときは、退職所得の金額（前号の規定による控除が行なわれる場合には、同号の規定による控除後の金額）から控除する。この場合においては、第三号後段の規定を準用する。
      <sup>art-198/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198/par-1/item-6</sup>
      if there is an amount of loss arising in the calculation of the amount of timber income, it is first deducted from the amount of ordinary income (where the deduction under the provisions of item (i) or (iv) is made, the amount after the deduction under those provisions), if there is still an amount of loss that cannot be fully deducted, it is deducted in order from the amount of capital gains or the amount of occasional income (where the deduction under the provisions of item (ii) or (iii) is made, the amount after the deduction under those provisions), and if there is still an amount of loss that cannot be fully deducted, it is deducted from the amount of retirement income (where the deduction under the provisions of the preceding item is made, the amount after the deduction under the provisions of that item). In this case, the provisions of the second sentence of item (iii) apply mutatis mutandis.
      <sup>machine translation, not official</sup>

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## Cites
- art-198/par-1: 法第六十九条第一項 → 所得税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/ja/income-tax-act/art-69/par-1 (e-Gov law ID 340AC0000000033)
- art-198/par-1/item-1: この条 → 所得税法施行令 第百九十八条 (Article 198), art-198 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198
- art-198/par-1/item-3: 第一号 → 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/ja/income-tax-act-enforcement-order/art-198/par-1/item-1
- art-198/par-1/item-3: 前号 → 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/ja/income-tax-act-enforcement-order/art-198/par-1/item-2
- art-198/par-1/item-3: 法第三十三条第三項第一号 → 所得税法 第三十三条第三項第一号 (Article 33, paragraph (3), item (i)), art-33/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-198/par-1/item-3: 同項第二号 → 所得税法 第三十三条第三項第二号 (Article 33, paragraph (3), item (ii)), art-33/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-198/par-1/item-4: 第二号 → 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/ja/income-tax-act-enforcement-order/art-198/par-1/item-2
- art-198/par-1/item-4: 第一号 → 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/ja/income-tax-act-enforcement-order/art-198/par-1/item-1
- art-198/par-1/item-5: 第一号 → 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/ja/income-tax-act-enforcement-order/art-198/par-1/item-1
- art-198/par-1/item-5: 第二号 → 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/ja/income-tax-act-enforcement-order/art-198/par-1/item-2
- art-198/par-1/item-5: 前各号 → 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/ja/income-tax-act-enforcement-order/art-198/par-1/item-3
- art-198/par-1/item-5: 前各号 → 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/ja/income-tax-act-enforcement-order/art-198/par-1/item-4
- art-198/par-1/item-6: 第一号 → 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/ja/income-tax-act-enforcement-order/art-198/par-1/item-1
- art-198/par-1/item-6: 第四号 → 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/ja/income-tax-act-enforcement-order/art-198/par-1/item-4
- art-198/par-1/item-6: 第二号 → 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/ja/income-tax-act-enforcement-order/art-198/par-1/item-2
- art-198/par-1/item-6: 第三号 → 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/ja/income-tax-act-enforcement-order/art-198/par-1/item-3
- art-198/par-1/item-6: 前号 → 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/ja/income-tax-act-enforcement-order/art-198/par-1/item-5

## Cited by

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

- 所得税法施行令 第百九十八条第一項第一号（損益通算の順序） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198/par-1/item-1
- 所得税法施行令 第百九十八条第一項第三号（損益通算の順序） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198/par-1/item-3
- 所得税法施行令 第百九十八条第一項第四号（損益通算の順序） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198/par-1/item-4
- 所得税法施行令 第百九十八条第一項第五号（損益通算の順序） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198/par-1/item-5
- 所得税法施行令 第百九十八条第一項第六号（損益通算の順序） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-198/par-1/item-6
- 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/ja/income-tax-act-enforcement-order/art-199/par-1
- 所得税法施行令 第二百一条第一項第二号イ（純損失の繰越控除） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-201/par-1/item-2/sub-1
- 所得税法施行令 第二百一条第一項第二号ロ（純損失の繰越控除） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-201/par-1/item-2/sub-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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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