第二十五条(譲渡所得について非課税とされる生活用動産の範囲)
The assets specified by Cabinet Order prescribed in Article 9, paragraph (1), item (ix) (Nontaxable Income) of the Act are movables ordinarily necessary for daily living, other than the following (limited to those whose value per item or per set exceeds 300,000 yen):
法第九条第一項第九号(非課税所得)に規定する政令で定める資産は、生活に通常必要な動産のうち、次に掲げるもの(一個又は一組の価額が三十万円を超えるものに限る。)以外のものとする。
precious stones, semi-precious stones, precious metals, pearls, and articles made from them, and articles made of tortoise shell, coral, amber, ivory, and cloisonné;
貴石、半貴石、貴金属、真珠及びこれらの製品、べつこう製品、さんご製品、こはく製品、ぞうげ製品並びに七宝製品
calligraphy and paintings, antiques, and works of art and craft.
書画、こつとう及び美術工芸品
Article 26Capital Gains Resulting from Loss of Financial Means Treated as Nontaxable
第二十六条(非課税とされる資力喪失による譲渡所得)
The income specified by Cabinet Order prescribed in Article 9, paragraph (1), item (x) (Nontaxable Income) of the Act is income from a transfer of assets in a case where, having lost financial means, it is extremely difficult for a person to repay debts and it is found that execution of a compulsory liquidation procedure prescribed in Article 2, item (x) (Definitions) of the Act on General Rules for National Taxes (Act No. 66 of 1962) is unavoidable, and the consideration for that transfer has been applied to the repayment of those debts.
法第九条第一項第十号(非課税所得)に規定する政令で定める所得は、資力を喪失して債務を弁済することが著しく困難であり、かつ、国税通則法(昭和三十七年法律第六十六号)第二条第十号(定義)に規定する強制換価手続の執行が避けられないと認められる場合における資産の譲渡による所得で、その譲渡に係る対価が当該債務の弁済に充てられたものとする。
Article 27Distributions of Proceeds of Open-Ended Securities Investment Trusts Treated as Nontaxable
第二十七条(オープン型の証券投資信託の収益の分配のうち非課税とされるもの)
The items specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act are special distributions made, under the contract of an Open-Ended Securities Investment Trust, as proceeds pertaining solely to the proceeds adjustment amount.
法第九条第一項第十一号(非課税所得)に規定する政令で定めるものは、オープン型の証券投資信託の契約に基づき収益調整金のみに係る収益として分配される特別分配金とする。
Article 28Organizations That Deliver Money or Goods Treated as Nontaxable
第二十八条(非課税とされる金品の交付を行う団体)
The organizations specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xiv) (Nontaxable Income) of the Act are those, among general incorporated associations, general incorporated foundations, or specified non-profit corporations (meaning specified non-profit corporations prescribed in Article 2, paragraph (2) (Definitions) of the Act on Promotion of Specified Non-profit Activities (Act No. 7 of 1998); the same applies in the following paragraph) that conduct operations related to competitions held at the Olympic Games or Paralympic Games, that the Minister of Education, Culture, Sports, Science and Technology, in consultation with the Minister of Finance, designates as being found to have a proper operating organization and to be able to properly deliver the money and goods under Article 9, paragraph (1), item (xiv) of the Act.
法第九条第一項第十四号(非課税所得)に規定する政令で定める団体は、オリンピック競技大会又はパラリンピック競技大会において実施される競技に関する業務を行う一般社団法人若しくは一般財団法人又は特定非営利活動法人(特定非営利活動促進法(平成十年法律第七号)第二条第二項(定義)に規定する特定非営利活動法人をいう。次項において同じ。)のうち、その運営組織が適正であり、かつ、法第九条第一項第十四号の金品の交付を適正に行うことができると認められるものとして文部科学大臣が財務大臣と協議して指定するものとする。
When the Minister of Education, Culture, Sports, Science and Technology has designated a general incorporated association, general incorporated foundation, or specified non-profit corporation pursuant to the provisions of the preceding paragraph, the Minister is to give public notice of it.
第二十九条(学資に充てるため給付される金品が非課税とされない特別の関係がある者の範囲)
The persons having a special relationship specified by Cabinet Order with the employee prescribed in Article 9, paragraph (1), item (xv), (b) (Nontaxable Income) of the Act are the following persons:
法第九条第一項第十五号ロ(非課税所得)に規定する当該使用人と政令で定める特別の関係がある者は、次に掲げる者とする。
relatives of the employee (meaning the employee prescribed in Article 9, paragraph (1), item (xv), (b) of the Act; the same applies in this paragraph);
当該使用人(法第九条第一項第十五号ロに規定する使用人をいう。以下この項において同じ。)の親族
a person who has not filed a notification of marriage with the employee but is in circumstances equivalent to a de facto marital relationship, and the lineal blood relatives of that person;
当該使用人と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者及びその者の直系血族
a person who has not filed a notification of marriage with a lineal blood relative of the employee but is in circumstances equivalent to a de facto marital relationship;
当該使用人の直系血族と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者
a person other than the persons listed in the preceding three items who maintains a livelihood by means of money or other property received from the employee, and the lineal blood relatives of that person;
a person other than the persons listed in the preceding items who maintains a livelihood by means of money or other property received from a lineal blood relative of the employee.
The provisions of the preceding paragraph apply mutatis mutandis to a person having a special relationship specified by Cabinet Order with the employee prescribed in Article 9, paragraph (1), item (xv), (d) of the Act.
前項の規定は、法第九条第一項第十五号ニに規定する当該使用人と政令で定める特別の関係がある者について準用する。
Article 30Insurance Proceeds, Monetary Damages, etc. Treated as Nontaxable
第三十条(非課税とされる保険金、損害賠償金等)
The insurance proceeds and monetary damages (including those similar thereto) specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xviii) (Nontaxable Income) of the Act are the following and other items similar to them (where the amounts of these items include an amount to compensate for an amount that is included in necessary expenses in calculating Income in Each Class of the person who sustained the damage referred to in that item, the portion equivalent to the amount after deducting that amount):
法第九条第一項第十八号(非課税所得)に規定する政令で定める保険金及び損害賠償金(これらに類するものを含む。)は、次に掲げるものその他これらに類するもの(これらのものの額のうちに同号の損害を受けた者の各種所得の金額の計算上必要経費に算入される金額を補塡するための金額が含まれている場合には、当該金額を控除した金額に相当する部分)とする。
insurance proceeds under a casualty insurance policy (meaning an insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) (Definitions) of the Insurance Business Act (Act No. 105 of 1995) or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, or a similar insurance policy concluded by a small amount and short term insurer prescribed in paragraph (18) of that Article (hereinafter referred to as a "small amount and short term insurer" in this item); the same applies hereinafter in this Article), benefits under a life insurance contract (meaning an insurance policy concluded by a life insurance company prescribed in paragraph (3) of that Article or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, or a similar insurance policy concluded by a small amount and short term insurer; the same applies hereinafter in this item) or a former postal life insurance policy (meaning a postal life insurance policy prescribed in Article 3 (Government Guarantee) of the Postal Life Insurance Act (Act No. 68 of 1949) prior to its abolition under the provisions of Article 2 (Abolition of Acts) of the Act on the Arrangement, etc. of Related Acts Accompanying the Enforcement of the Postal Service Privatization Act, etc. (Act No. 102 of 2005)), and mutual aid benefits under a contract pertaining to mutual aid similar to a casualty insurance policy or life insurance contract, that are paid on account of bodily injury, and consolation money and other monetary damages paid for harm inflicted on the mind or body (including those received as compensation for salary or revenue lost because of being unable to engage in work or business on account of that harm);
損害保険契約(保険業法(平成七年法律第百五号)第二条第四項(定義)に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者(以下この号において「少額短期保険業者」という。)の締結したこれに類する保険契約をいう。以下この条において同じ。)に基づく保険金、生命保険契約(同法第二条第三項に規定する生命保険会社若しくは同条第八項に規定する外国生命保険会社等の締結した保険契約又は少額短期保険業者の締結したこれに類する保険契約をいう。以下この号において同じ。)又は旧簡易生命保険契約(郵政民営化法等の施行に伴う関係法律の整備等に関する法律(平成十七年法律第百二号)第二条(法律の廃止)の規定による廃止前の簡易生命保険法(昭和二十四年法律第六十八号)第三条(政府保証)に規定する簡易生命保険契約をいう。)に基づく給付金及び損害保険契約又は生命保険契約に類する共済に係る契約に基づく共済金で、身体の傷害に基因して支払を受けるもの並びに心身に加えられた損害につき支払を受ける慰謝料その他の損害賠償金(その損害に基因して勤務又は業務に従事することができなかつたことによる給与又は収益の補償として受けるものを含む。)
insurance proceeds under a casualty insurance policy and mutual aid benefits under a contract pertaining to mutual aid similar to a casualty insurance policy (excluding those falling under the preceding item and maturity refunds, etc. prescribed in Article 184, paragraph (4) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Non-Life Insurance Pensions, etc.) and other similar items) that are paid on account of damage to assets, and monetary damages paid for damage inflicted on assets by a tort or other sudden accident (excluding, among these, those falling under the provisions of Article 94 (Insurance Proceeds or Similar Benefits Treated as Revenue from Business Income));
reasonable sympathy payments paid for harm inflicted on the mind or body or damage inflicted on assets (excluding those falling under the provisions of Article 94 and others having the nature of consideration for services).
心身又は資産に加えられた損害につき支払を受ける相当の見舞金(第九十四条の規定に該当するものその他役務の対価たる性質を有するものを除く。)
Section 3 Nontaxation of Interest Income, etc. from Small-Amount Deposits of Persons with a Disability or Other Eligible Persons
第三節 障害者等の少額預金の利子所得等の非課税
Article 31Meanings of the Terms
第三十一条(用語の意義)
In this Section, the meanings of the terms set out in the following items are as provided respectively in those items.
この節において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
Person with a Disability or other eligible person, the business office of a financial institution or other such place, specific form of Bond-Based Investment Trust Under Public Offering, Securities, placement, application to exempt savings from taxation, jointly managed or similar type of trust, dividend of surplus, face value or equivalent amount, statement of tax-exempt savings, or declaration of change to the tax-exempt savings limit: mean the Person with a Disability or other eligible person, the business office of a financial institution or other such place, specific form of Bond-Based Investment Trust Under Public Offering, Securities, placement, application to exempt savings from taxation, jointly managed or similar type of trust, dividend of surplus, face value or equivalent amount, statement of tax-exempt savings, or declaration of change to the tax-exempt savings limit prescribed respectively in Article 10, paragraph (1), (3), or (4) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act;
deposits and similar savings: means Deposits and Savings, a Jointly Managed Trust, a specific form of Bond-Based Investment Trust Under Public Offering, or Securities prescribed in Article 10, paragraph (1) of the Act;
預貯金等 法第十条第一項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券をいう。
transfer account book of a financial institution: means a transfer account book kept by a person listed in Article 32, items (i), (iv), and (v) (Scope of Financial Institutions, etc.) pursuant to the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares.
specified non-profit corporationmachine translation
「特定非営利活動法人」
A specified non-profit corporation as defined in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities.
Defined inArticle 28, paragraph (1)· applies only in this provision and in Article 28, paragraph (2)
employeemachine translation
「当該使用人」
In Article 29, paragraph (1), an employee (including an officer) of a corporate employer, as Article 9, paragraph (1), item (xv), (b) of the Income Tax Act refers to one, whose relatives the paragraph lists as persons specially related to them for tax-free education grants.
Defined inArticle 29, paragraph (1), item (i)· applies only in this paragraph
small amount and short term insurermachine translation
「少額短期保険業者」
A small amount and short term insurer as defined in Article 2, paragraph (18) of the Insurance Business Act.
Short name set inArticle 30, paragraph (1), item (i)· applies only in this item
casualty insurance policymachine translation
「損害保険契約」
In Article 30, an insurance contract concluded with a non-life insurance company as defined in Article 2, paragraph (4) of the Insurance Business Act or with a foreign non-life insurance company as defined in paragraph (9) of that Article, or a similar contract concluded with a small-amount, short-term insurance provider (少額短期保険業者) as defined in paragraph (18) of that Article.
Defined inArticle 30, paragraph (1), item (i)· applies only in this article
life insurance contractmachine translation
「生命保険契約」
An insurance contract concluded by a life insurance company as defined in Article 2, paragraph (3) of the Insurance Business Act or by a foreign life insurance company, etc. under paragraph (8) of that Article, or a similar insurance contract concluded by a small-amount and short-term insurer (少額短期保険業者).
Defined inArticle 30, paragraph (1), item (i)· applies only in this item
deposits and similar savingsmachine translation
「預貯金等」
The deposits and savings, jointly managed trusts (合同運用信託), specified publicly offered bond investment trusts (特定公募公社債等運用投資信託) and securities that Article 10, paragraph (1) of the Income Tax Act describes.
Defined inArticle 31, paragraph (1), item (ii)· applies only in this section
transfer account book of a financial institutionmachine translation
「金融機関の振替口座簿」
The transfer account book (振替口座簿) that a bank, trust company or other body listed in Article 32, item (i), (iv) or (v) keeps under the Act on Book-Entry Transfer of Corporate Bonds and Shares.
Defined inArticle 31, paragraph (1), item (iii)· applies only in this section
damages
損害賠償
Compensation for loss one person has caused another. A debtor who does not perform an obligation as it should be performed, or cannot perform it, must compensate the creditor for the loss that results, unless the failure comes from a cause the debtor is not responsible for, judged by the contract or other source of the obligation and by accepted views in dealings (Civil Code, Article 415, paragraph (1)); and a person who, intentionally or negligently, infringes another's rights or legally protected interests must compensate for the loss that results (Article 709). It is paid in money unless otherwise agreed (Articles 417 and 722, paragraph (1)), and the parties to a contract may agree in advance the amount due if it is not performed; a sum fixed for breach (違約金) is presumed to be such an agreement (Article 420, paragraphs (1) and (3)). The Consumer Contract Act makes void the part of such an amount in a consumer contract, for its cancellation, with any penalty added, above the average loss the business would suffer from the cancellation of consumer contracts of that kind, measured separately for each category the clause sets, such as the reason for and time of cancellation (Consumer Contract Act, Article 9, paragraph (1), item (i)).
Written by AI using Civil Code, Arts. 415, 417, 420, 709, 722 and Consumer Contract Act, Art. 9 as a reference.