Article 143Special Provisions on the Amount of Losses on Assets Acquired on or Before December 31, 1952
第百四十三条（昭和二十七年十二月三十一日以前に取得した資産の損失の金額の特例）
The value of an asset set out in each of the following items, which serves as the basis for calculating the amount of losses prescribed in Article 51, paragraph (1), (3), or (4) (Inclusion of Losses on Assets in Necessary Expenses) of the Act that have arisen with respect to that asset, is, notwithstanding the provisions of items (i) and (ii) of the preceding Article, the amount set out in that item.
Fixed Assets that have been owned continuously since on or before December 31, 1952: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of Article 61, paragraph (2) or (3) (Acquisition Cost of Assets Acquired on or Before December 31, 1952) of the Act were applied;
Timberland that has been owned continuously since on or before December 31, 1952: the sum of the amount equivalent to the value of that timberland on January 1, 1953, calculated pursuant to Article 171 (Acquisition Cost of Timberland Acquired on or Before December 31, 1952), and the amount of management costs and other expenses required for the cultivation of that timberland that were paid between that date and the date on which the loss arose.
昭和二十七年十二月三十一日以前から引き続き所有していた山林 第百七十一条（昭和二十七年十二月三十一日以前に取得した山林の取得費）の規定により計算したその山林の昭和二十八年一月一日における価額に相当する金額と同日から当該損失の生じた日までの間に支出した管理費その他その山林の育成に要した費用の額との合計額
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