Write out the Roman numerals that you wish to subtract. For instance, consider:
LX
- XIIII
Convert the Roman numerals to the format of the lowest number in the equation:
XXXXX V IIIII
- X IIII
Subtract each group of letters as you would normally:
IIIII - IIII = I
V - 0 = V
XXXXX - X = XXXX
Resume the subtraction rule to properly format the answer:
XXXXVI = XLVI