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The assets specified by Cabinet Order prescribed in Article 51, paragraph (1) (Inclusion of Losses on Assets in Necessary Expenses) of the Act are the portion not yet included in necessary expenses of Deferred Assets pertaining to business that is to generate real property income, business income or timber income.
法第五十一条第一項（資産損失の必要経費算入）に規定する政令で定める資産は、不動産所得、事業所得又は山林所得を生ずべき事業に係る繰延資産のうちまだ必要経費に算入されていない部分とする。
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