Order for Enforcement of the Income Tax Act
Article 5, paragraph (1)
第五条第一項
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
Assets specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xviii) (Definitions) of the Act are, among assets other than Inventory, Securities, cryptoassets prescribed in Article 2, paragraph (14) (Definitions) of the Payment Services Act, and Deferred Assets, the following:
法第二条第一項第十八号（定義）に規定する政令で定める資産は、棚卸資産、有価証券、資金決済に関する法律第二条第十四項（定義）に規定する暗号資産及び繰延資産以外の資産のうち次に掲げるものとする。
Assets specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xviii) (Definitions) of the Act are, among assets other than Inventory, Securities, cryptoassets prescribed in Article 2, paragraph
(14)(49) (Definitions) of thePayment ServicesFinancial Instruments and Exchange Act, and Deferred Assets, the following:法第二条第一項第十八号（定義）に規定する政令で定める資産は、棚卸資産、有価証券、
資金決済に関する法律第二条第十四項金融商品取引法第二条第四十九項（定義）に規定する暗号資産及び繰延資産以外の資産のうち次に掲げるものとする。