# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の四 (Article 41-4) - 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 (Article 41-4)（不動産所得に係る損益通算の特例） — address `art-41-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-4 - 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（不動産所得に係る損益通算の特例） — Special Provisions on Aggregation of Profits and Losses Pertaining to Real Estate Income caption: machine translation, not official art-41-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-4 · https://japanlaw.org/l/332AC0000000026/art-41-4 **第一項** 個人の平成四年分以後の各年分の不動産所得の金額の計算上生じた損失の金額がある場合において、当該年分の不動産所得の金額の計算上必要経費に算入した金額のうちに不動産所得を生ずべき業務の用に供する土地又は土地の上に存する権利（次項において「土地等」という。）を取得するために要した負債の利子の額があるときは、当該損失の金額のうち当該負債の利子の額に相当する部分の金額として政令で定めるところにより計算した金額は、所得税法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/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4/par-1 Where there is an amount of losses that has arisen in the calculation of the amount of real estate income of an individual for 1992 or any subsequent year, if the amounts included in necessary expenses in the calculation of the amount of real estate income for that year include an amount of interest on liabilities incurred to acquire land or a right existing on land (referred to as "land, etc." in the following paragraph) used for the business that generates real estate income, the amount calculated pursuant to the provisions of Cabinet Order as the portion of that amount of losses corresponding to that amount of interest on liabilities is deemed not to have arisen with regard to the application of the provisions of Article 69, paragraph (1) of the Income Tax Act and other provisions of laws and regulations concerning income tax. machine translation, not official **第二項** 建物とともにその敷地の用に供されている土地等を取得した場合における土地等を取得するために要した負債の額の計算その他前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/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-4/par-2 The calculation of the amount of liabilities incurred to acquire land, etc. in the case where land, etc. used as the site of a building is acquired together with the building, and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - art-41-4/par-1: 所得税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 · https://japanlaw.org/l/340AC0000000033/art-69/par-1 - art-41-4/par-1: 次項 → 租税特別措置法 第四十一条の四第二項 (Article 41-4, paragraph (2)), art-41-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-4/par-2 - art-41-4/par-2: 前項 → 租税特別措置法 第四十一条の四第一項 (Article 41-4, paragraph (1)), art-41-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 第四十一条の四第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-41-4/par-2 --- ## 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