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Article 86Scope of Assets Equivalent to Inventory in the Case of Own Consumption
第八十六条（自家消費の場合のたな卸資産に準ずる資産の範囲）
The assets specified by Cabinet Order prescribed in Article 39 (Inclusion of Inventory Used to Benefit One's Own Household in Gross Revenue) of the Act are the assets listed in the items of Article 81 (Assets Equivalent to Inventory That Are Not Treated as Giving Rise to Capital Gains) (excluding forests).
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