Article 118Acquisition Costs, etc. of Securities Giving Rise to Capital Gains
第百十八条（譲渡所得の基因となる有価証券の取得費等）
In the case where a Resident has transferred Securities of the same class that were acquired on two or more occasions as prescribed in Article 48, paragraph (3) (Calculation of Acquisition Costs, etc. of Securities Giving Rise to Capital Gains) of the Act and that give rise to miscellaneous income or capital gains, the amount to be included in necessary expenses in calculating the amount of miscellaneous income of that person for the year in which the date of that transfer falls pursuant to Article 37, paragraph (1) (Necessary Expenses) of the Act, or the amount to be included in acquisition cost in calculating the amount of capital gains of that person for that year pursuant to Article 38, paragraph (1) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act, in respect of that transfer, is to be the amount calculated, based on the period from the time the Securities were first acquired (if those Securities have already been transferred since then, the time of the immediately preceding transfer; the same applies hereinafter in this paragraph) to the time of that transfer, by the amount per unit calculated by a method equivalent to the total average method set forth in Article 105, paragraph (1), item (i) (Total Average Method) for the Securities held at the time of that first acquisition and the Securities acquired during that period.
居住者が法第四十八条第三項（譲渡所得の基因となる有価証券の取得費等の計算）に規定する二回以上にわたつて取得した同一銘柄の有価証券で雑所得又は譲渡所得の基因となるものを譲渡した場合には、その譲渡につき法第三十七条第一項（必要経費）の規定によりその者のその譲渡の日の属する年分の雑所得の金額の計算上必要経費に算入する金額又は法第三十八条第一項（譲渡所得の金額の計算上控除する取得費）の規定によりその者の当該年分の譲渡所得の金額の計算上取得費に算入する金額は、当該有価証券を最初に取得した時（その後既に当該有価証券の譲渡をしている場合には、直前の譲渡の時。以下この項において同じ。）から当該譲渡の時までの期間を基礎として、当該最初に取得した時において有していた当該有価証券及び当該期間内に取得した当該有価証券につき第百五条第一項第一号（総平均法）に掲げる総平均法に準ずる方法によつて算出した一単位当たりの金額により計算した金額とする。
The provisions of Articles 109 through the preceding Article apply mutatis mutandis to Securities that give rise to the income prescribed in the preceding paragraph.
第百九条から前条までの規定は、前項に規定する所得の基因となる有価証券について準用する。
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