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Article 25Scope of Movable Property for Daily Living Treated as Nontaxable with Respect to Capital Gains
第二十五条（譲渡所得について非課税とされる生活用動産の範囲）
The assets specified by Cabinet Order prescribed in Article 9, paragraph (1), item (ix) (Nontaxable Income) of the Act are movables ordinarily necessary for daily living, other than the following (limited to those whose value per item or per set exceeds 300,000 yen):
法第九条第一項第九号（非課税所得）に規定する政令で定める資産は、生活に通常必要な動産のうち、次に掲げるもの（一個又は一組の価額が三十万円を超えるものに限る。）以外のものとする。
precious stones, semi-precious stones, precious metals, pearls, and articles made from them, and articles made of tortoise shell, coral, amber, ivory, and cloisonné;
貴石、半貴石、貴金属、真珠及びこれらの製品、べつこう製品、さんご製品、こはく製品、ぞうげ製品並びに七宝製品
calligraphy and paintings, antiques, and works of art and craft.
書画、こつとう及び美術工芸品
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