資本虧損
capital loss
通過購買或其他方法獲得的資產的市場價值或帳面價值與通過銷售或處理固定資產所實現的價值之間的損失差額。自1987年起，對個人資本收益實行２８％的高稅率。
Loss difference between the market value or book value of assets acquired by purchase or other means and through sale or disposal of fixed assets value achieved between. Since 1987, the implementation of high personal capital gains tax rate of 28%.