[Summary]
When you lose money in stocks, it may be a waste to just let it be depressed. In some cases, losses in taxable accounts can be offset against dividends or other gains on sales.
Under certain conditions, losses on transfer of listed stocks, etc. can be aggregated with dividend income, etc. of listed stocks, etc., and losses that cannot be deducted may be carried forward to the following year. However, losses on NISA accounts are not covered.
In this article, we will organize the points that beginners should check first in the order in which they are most likely to stumble in practice. Since taxes vary depending on individual circumstances, please confirm the final decision with an official or specialized contact such as the National Tax Agency, local government, tax office, or tax accountant.
First, the conclusion
Under certain conditions, losses on transfer of listed stocks, etc. can be aggregated with dividend income, etc. of listed stocks, etc., and losses that cannot be deducted may be carried forward to the following year. However, losses on NISA accounts are not covered.
| Check points | way of seeing |
|---|---|
| Total profit and loss | A mechanism for offsetting profits and losses. |
| Carryover deduction | A system in which losses that cannot be deducted are carried over to the following year. |
| Necessary procedures | A final tax return will be required. |
| Not applicable | Losses on NISA accounts cannot be aggregated. |
The important thing when reading tax articles is not just memorizing the system name. It's about looking at your income, accounts, deductions, and reporting methods separately.
common misconceptions
- I think NISA losses can also be used for tax savings.
- I think you can use carryover deductions without filing a tax return.
- Do not keep records of the year in which the loss was determined.
This is an area where it is easy to get confused just by reading the search article. In particular, "sales" and "income," "income tax" and "resident tax," and "NISA" and "taxable account" need to be treated as different things.
Order of actual checking
If you are confused, it will be easier to organize if you check them in the following order.
- Did the loss come from a taxable account?
- Are there any dividends or profits that you want to total?
- Are you ready to file a tax return?
- Did you understand the need to continue filing tax returns from next year onwards?
If it is still difficult to make a decision after looking at the above, it is safer not to leave it to your own judgment. Please check through official channels such as consultation with the tax office, the National Tax Agency's tax return preparation corner, and consultation with a tax accountant.
Summary
Loss is not pleasant, but knowing how to treat it in tax terms can make a difference in your take-home pay. Losses in taxable accounts are something you should check once before filing your tax return.
While it's hard to get away with not knowing about taxes, there's no need to fear them too much if you sort them out early. When your income increases, when you start investing, or when you want to use deductions, it is most practical to prepare your records early rather than at the end of the year.
Source/reference materials
- National Tax Agency, No.1463 Taxation when transferring stocks, etc.
- National Tax Agency, No.1330 When dividends are received
- National Tax Agency, No.1535 NISA system
- Financial Services Agency, Learn about NISA
- Confirmation date: 2026-05-30