# 所得税法 / Income Tax Act — 第六十九条 (Article 69) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": 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: 第六十九条 (Article 69)（損益通算） — address `art-69` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-69 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-69 - 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. --- ### 第六十九条（損益通算） — (Aggregation of Profits and Losses) caption: Ministry of Justice translation — Japanese Law Translation Database System art-69 · https://japanlaw.org/ja/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69 **第一項** 総所得金額、退職所得金額又は山林所得金額を計算する場合において、不動産所得の金額、事業所得の金額、山林所得の金額又は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、政令で定める順序により、これを他の各種所得の金額から控除する。 art-69/par-1 · https://japanlaw.org/ja/income-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000033/art-69/par-1 When gross income, retirement income, or timber income is calculated, if real property income, business income, timber income, or capital gains are calculated to be a loss, that loss is offset against other Income in Each Class, in the order prescribed by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の場合において、同項に規定する損失の金額のうちに第六十二条第一項（生活に通常必要でない資産の災害による損失）に規定する資産に係る所得の金額（以下この項において「生活に通常必要でない資産に係る所得の金額」という。）の計算上生じた損失の金額があるときは、当該損失の金額のうち政令で定めるものは政令で定めるところにより他の生活に通常必要でない資産に係る所得の金額から控除するものとし、当該政令で定めるもの以外のもの及び当該控除をしてもなお控除しきれないものは生じなかつたものとみなす。 art-69/par-2 · https://japanlaw.org/ja/income-tax-act/art-69/par-2 · https://japanlaw.org/l/340AC0000000033/art-69/par-2 In the case referred to in the preceding paragraph, if part of the loss prescribed in that paragraph is a loss that arises when the amount of income from assets as prescribed in Article 62, paragraph (1) (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) is calculated (hereinafter such an amount of income is referred to as "income from assets not ordinarily necessary in everyday life" in this paragraph), the part of that loss that Cabinet Order prescribes is to be offset against other income from assets not ordinarily necessary in everyday life pursuant to Cabinet Order, and any part of that loss other than what Cabinet Order prescribes as well as any amount that is not fully offset is deemed to have never existed. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-69/par-2: 前項 → 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 · https://japanlaw.org/l/340AC0000000033/art-69/par-1 - art-69/par-2: 第六十二条第一項 → 所得税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/income-tax-act/art-62/par-1 · https://japanlaw.org/l/340AC0000000033/art-62/par-1 - art-69/par-2: この項 → 所得税法 第六十九条第二項 (Article 69, paragraph (2)), art-69/par-2 — https://japanlaw.org/ja/income-tax-act/art-69/par-2 · https://japanlaw.org/l/340AC0000000033/art-69/par-2 ## Cited by 16 provisions cite this one. No official source publishes this direction. - 所得税法 第二条第一項第二十五号（定義） — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-25 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-25 - 所得税法 第二十二条第二項第一号 — https://japanlaw.org/ja/income-tax-act/art-22/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-22/par-2/item-1 - 所得税法 第二十二条第二項第二号 — https://japanlaw.org/ja/income-tax-act/art-22/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-22/par-2/item-2 - 所得税法 第二十二条第三項 — https://japanlaw.org/ja/income-tax-act/art-22/par-3 · https://japanlaw.org/l/340AC0000000033/art-22/par-3 - 所得税法 第六十九条第二項（損益通算） — https://japanlaw.org/ja/income-tax-act/art-69/par-2 · https://japanlaw.org/l/340AC0000000033/art-69/par-2 - 所得税法 第百五十五条第一項第一号（青色申告書に係る更正） — https://japanlaw.org/ja/income-tax-act/art-155/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-155/par-1/item-1 - 租税特別措置法 第八条の四第三項第二号（上場株式等に係る配当所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-2 - 租税特別措置法 第二十八条の四第五項第二号（土地の譲渡等に係る事業所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-2 - 租税特別措置法 第三十一条第三項第二号（長期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-2 - 租税特別措置法 第三十七条の十第六項第四号（一般株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6/item-4 - 租税特別措置法 第四十一条の四第一項（不動産所得に係る損益通算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4/par-1 - 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/ja/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 第四十一条の四の三第一項（国外中古建物の不動産所得に係る損益通算等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-1 - 租税特別措置法 第四十一条の五第一項（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-1 - 租税特別措置法 第四十一条の五の二第一項（特定居住用財産の譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-1 - 租税特別措置法 第四十一条の十四第二項第三号（先物取引に係る雑所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05