Profit and loss total | A tax
* There is the thing which is not made that I can do it by a kind
of the income
* I offset loss and gain between different income
* Aggregate taxation, both of the separate taxation are objects
Profit and loss total possible income： The income which cannot sum
up income from real estate, business income, forest income, capital
gain profit and loss： The income which miscellaneous incomes, occasional
income, an amount of dividend income loss do not produce (in principle)：
Income from interests, earned income, resignation income
"A flow of the profit and loss total"
The first total
* Ordinary income： Object - income from real estate, business income
Non-object - income from interests, an amount of dividend income,
earned income, miscellaneous incomes
↓
The second total
* Transfer occasional income： An object - capital gain
Non-income - occasional income
↓
The third income
* Other income： Object - forest income
Non-object - resignation income
The thing which does not become the object with note) profit and
loss total possible income
* Land, the transfer loss of the building（The carrying forward subtraction
is impossible, too）
* The transfer losses such as stocks（The transfer gain such as stocks
is in total possible）
* A loss by the transfer of the assets which are not usually necessary
for life（A villa or a noble metal of more than 300,000）
* The amount of money of the part corresponding to the interest
of the borrowed money which I needed to acquire land among income
from real estate losses
* The transfer loss of the straight practical use movable property |
