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Article 169Scope of Low-Price Transfers Deemed to Be Transfers at Market Value
第百六十九条（時価による譲渡とみなす低額譲渡の範囲）
The amount specified by Cabinet Order prescribed in Article 59, paragraph (1), item (ii) (Special Provisions on Capital Gains and Gifts) of the Act is an amount less than one-half of the value, at the time of the transfer of the forest land or the transfer of assets that give rise to capital gains prescribed in that paragraph, of that forest land or those assets.
法第五十九条第一項第二号（贈与等の場合の譲渡所得等の特例）に規定する政令で定める額は、同項に規定する山林又は譲渡所得の基因となる資産の譲渡の時における価額の二分の一に満たない金額とする。
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