Income Tax Act
Article 33, paragraph (3)
第三十三条第三項
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
Capital gains is the amount arrived at by first treating each of the following items separately as regards the income set forth therein and calculating the sum total of the acquisition costs of assets generating the income set forth in the item plus the cost to transfer those assets, subtracting this sum from gross revenues constituting the income set forth in that item in the year, adding together the net balances from those calculations (or, if gross revenues constituting the income set forth in either one of the following items alone is less than the sum total of the acquisition costs of the assets generating that income and the cost to transfer those assets, offsetting the net balance calculated for the income set forth in the other item by an amount equivalent to the negative balance; hereinafter such an amount is referred to as "net gain" in this Article), then applying the special capital gains deduction against the net gain:
譲渡所得の金額は、次の各号に掲げる所得につき、それぞれその年中の当該所得に係る総収入金額から当該所得の基因となつた資産の取得費及びその資産の譲渡に要した費用の額の合計額を控除し、その残額の合計額（当該各号のうちいずれかの号に掲げる所得に係る総収入金額が当該所得の基因となつた資産の取得費及びその資産の譲渡に要した費用の額の合計額に満たない場合には、その不足額に相当する金額を他の号に掲げる所得に係る残額から控除した金額。以下この条において「譲渡益」という。）から譲渡所得の特別控除額を控除した金額とする。
Capital gains is the amount arrived at by first treating each of the following items separately as regards the income set forth therein and calculating the sum total of the acquisition costs of assets generating the income set forth in the item plus the cost to transfer those assets, subtracting this sum from gross revenues constituting the income set forth in that item in the year, adding together the net balances from those calculations (or, if gross revenues constituting the income set forth in either one of the following items alone is less than the sum total of the acquisition costs of the assets generating that income and the cost to transfer those assets, the sum total of the amounts for the income set forth in the other items after successively offsetting the net
balancebalances calculated for the income set forth inthethose otheritemitems by an amount equivalent to the negative balance, in the order prescribed by Cabinet Order; hereinafter such an amount is referred to as "net gain" in this Article), then applying the special capital gains deduction against the net gain:譲渡所得の金額は、次の各号に掲げる所得につき、それぞれその年中の当該所得に係る総収入金額から当該所得の基因となつた資産の取得費及びその資産の譲渡に要した費用の額の合計額を控除し、その残額の合計額（当該各号のうちいずれかの号に掲げる所得に係る総収入金額が当該所得の基因となつた資産の取得費及びその資産の譲渡に要した費用の額の合計額に満たない場合には、政令で定める順序によりその不足額に相当する金額を他の号に掲げる所得に係る残額から順次控除した
金後の当該他の号に掲げる所得に係る金額の合計額。以下この条において「譲渡益」という。）から譲渡所得の特別控除額を控除した金額とする。