Order for Enforcement of the Income Tax Act
Article 168, paragraph (1)
第百六十八条第一項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
For the calculation of the amount of the depreciation allowance prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act that a Resident to whom the provisions of Article 58, paragraph (1) (Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets) of the Act have applied is to make with regard to the acquired asset prescribed in that paragraph (hereinafter in this Article referred to as the "acquired asset"), and for the calculation of the amount of capital gains in the case where that person transfers the acquired asset, that person is deemed to have acquired the acquired asset for the amount listed in each of the following items according to the category of cases set out in those items. In this case, for the determination of which of the income listed in the items of Article 33, paragraph (3) (Amount of Capital Gains) of the Act the income from that transfer falls under, that person is deemed to have owned the acquired asset continuously since the time of acquiring the transferred asset prescribed in Article 58, paragraph (1) of the Act (hereinafter in this Article referred to as the "transferred asset").
法第五十八条第一項（固定資産の交換の場合の譲渡所得の特例）の規定の適用を受けた居住者が同項に規定する取得資産（以下この条において「取得資産」という。）について行なうべき法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）に規定する償却費の額の計算及びその者が取得資産を譲渡した場合における譲渡所得の金額の計算については、その者がその取得資産を次の各号に掲げる場合の区分に応じ当該各号に掲げる金額をもつて取得したものとみなす。この場合において、その譲渡による所得が法第三十三条第三項各号（譲渡所得の金額）に掲げる所得のいずれに該当するかの判定については、その者がその取得資産を法第五十八条第一項に規定する譲渡資産（以下この条において「譲渡資産」という。）を取得した時から引き続き所有していたものとみなす。
For the calculation of the amount of the depreciation allowance prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act that a Resident to whom the provisions of Article 58, paragraph (1) (Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets) of the Act have applied is to make with regard to the acquired asset prescribed in that paragraph (hereinafter in this Article referred to as the "acquired asset"), and for the calculation of the amount of capital gains in the case where that person transfers the acquired asset, that person is deemed to have acquired the acquired asset for the amount listed in each of the following items according to the category of cases set out in those items. In this case, for the determination of which of the income listed in
the items ofArticle 33, paragraph (3)(Amount of, item (i) or (ii) (Capital Gains) of the Act the income from that transfer falls under, that person is deemed to have owned the acquired asset continuously since the time of acquiring the transferred asset prescribed in Article 58, paragraph (1) of the Act (hereinafter in this Article referred to as the "transferred asset").法第五十八条第一項（固定資産の交換の場合の譲渡所得の特例）の規定の適用を受けた居住者が同項に規定する取得資産（以下この条において「取得資産」という。）について行なうべき法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）に規定する償却費の額の計算及びその者が取得資産を譲渡した場合における譲渡所得の金額の計算については、その者がその取得資産を次の各号に掲げる場合の区分に応じ当該各号に掲げる金額をもつて取得したものとみなす。この場合において、その譲渡による所得が法第三十三条第三項
各号第一号又は第二号（譲渡所得の金額）に掲げる所得のいずれに該当するかの判定については、その者がその取得資産を法第五十八条第一項に規定する譲渡資産（以下この条において「譲渡資産」という。）を取得した時から引き続き所有していたものとみなす。