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Article 321Value of a Prize Paid through Property Other than Money

第三百二十一条(金銭以外のもので支払われる賞金の価額)

The amount calculated as specified by Cabinet Order prescribed in Article 205, item (ii) (Tax Amount Collected for Remuneration or Fees, etc.) of the Act is to be the amount equivalent to the value that would normally be received as consideration if the person who receives payment of the property other than money prescribed in that item were to transfer that property on the day on which that person came to receive it (where that person may choose between that property and money, the amount of that money).

法第二百五条第二号(報酬又は料金等に係る徴収税額)に規定する政令で定めるところにより計算した金額は、同号に規定する金銭以外のものの支払を受ける者がその受けることとなつた日において当該金銭以外のものを譲渡するものとした場合にその対価として通常受けるべき価額に相当する金額(当該金銭以外のものと金銭とのいずれかを選択することができる場合には、当該金銭の額)とする。

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