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Sentence analysis
13Spans
Sentence
Span Details
資本損失
capital lossnoun
は
topic markergrammar
税務
taxation business; tax affairsnoun
上、
from the standpoint of; in terms of; with respect to; on; above; aboard; top grade; first class; the best; first volume; first book; with my complimentssuffix, noun, no-adjective, expression
他
another place; somewhere else; outside; other; another; the rest; beyond; outside (expectations); except; other than; besides; in addition tonoun, no-adjective, adverb
の
possession, attribution, nominalizer, or nominal linkergrammar
所得
income; earningsnoun
と
quotation, conditional, companion, or and markergrammar
相殺
offset; cancel out; counterbalance; set-off; setoff; killing each othernoun, suru verb
できる
can; be able to; be possible; be good at; do well; be proficient; come into existence; form; appear; be born; get (a friend, free time, etc.); be made; be built; be completed; be ready; grow (crops); be produced; be mature; be well-balanced; be of fine character; be by nature; be born ...; become involved (sexually); become intimate; take up with; get pregnant-> 出来るichidan verb
場合
case; occasion; situation; circumstancesnoun
が
subject markergrammar
ある。
be; exist; have; possess; there is available; be located; be situated; be equipped with; have as a facility or feature; happen; take place; come about; be in a completed state; be left as done-> 有るgodan verb, auxiliary