TOKYO, Jan 27 - Japanese stocks lost early gains to close lower for a second session on Tuesday as investors locked in profits before seeing whether blue-chip firms' earnings due later this week and next would meet their expectations. The key Nikkei average <.N225> finished the day down 0.41 percent at 10,928.03 after an early rebound from a 0.87 percent fall in the previous session halted at 11,075.30. The broader TOPIX index <.TOPX> lost 0.51 percent to 1,063.36. The market is particularly looking forward to an earnings report from consumer electronics giant Sony Corp <6758.T>, due after the close of trade on Wednesday. Sony fell for a second session to close 0.69 percent lower at 4,330 yen. On Friday, Sony hit a 10-month closing high of 4,450.//