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The fundamental relationship between the domain structure and the eddy current loss of a cube-on-edge Si-Fe single crystal whose angle of inclination of the  axis to a specimen surface is small is clarified. A model domain structure shows that the perpendicular component of magnetization which appears from this inclination affects the domain width, the permeability, and the eddy current loss. The dependence of iron losses on angle of inclination observed in specimens having some inclination from the ideal cube-on-edge orientation is elucidated by a newly proposed idea. This idea suggests the existence of the in-plane eddy current component due to a change of magnetization in the direction perpendicular to the specimen surface.