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Article 87Scope of Assets Equivalent to Inventory in the Case of a Gift or Similar Transfer
第八十七条（贈与等の場合の棚卸資産に準ずる資産の範囲）
Changes on a date not yet set (Cabinet Order No. 93 of 2026)
The assets specified by Cabinet Order prescribed in Article 40, paragraph (1) (Inclusion of Inventory Given as a Gift or Similar Transfer in Gross Revenue) of the Act are the assets prescribed in the preceding Article, Securities that give rise to business income, and cryptoassets prescribed in Article 48-2, paragraph (1) (Calculation of Costs of Cryptoassets Transferred and Valuation Methods) of the Act.
法第四十条第一項（棚卸資産の贈与等の場合の総収入金額算入）に規定する政令で定めるものは、前条に規定する資産、有価証券で事業所得の基因となるもの及び法第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法）に規定する暗号資産とする。
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