Carry-over and carryback of net losses

純損失の繰越しと繰戻し

When there is a loss (deficit) in business income, etc., and if there is an amount that cannot be fully deducted even if provision for aggregation of profits and losses is applied (i.e., net loss amount), such loss may be carried over for the next three years from the following year and deducted from the income amount for each respective year.

事業所得などに損失（赤字）の金額がある場合で、損益通算の規定を適用してもなお控除しきれない部分の金額（純損失の金額）が生じたときには、その損失額を翌年以後3年間にわたって繰り越して、各年分の所得金額から控除します。

In addition, if the taxpayer had filed the blue return in the preceding year, instead of carrying over the net loss, he/she can carry back such loss to the year preceding the year in which it occurred, and receive income tax refund for the previous year.

また、前年も青色申告をしている場合は、純損失の繰越しに代えて、その損失額を生じた年の前年に繰り戻して、前年分の所得税の還付を受けることもできます。