Income Tax Act
Article 33, paragraph (3), item (i)
第三十三条第三項第一号
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
income arising from a transfer of assets (other than a transfer falling under the provisions of the preceding paragraph; the same applies in the following item) that was made within five years after the date of the acquisition thereof (other than income prescribed by Cabinet Order);
資産の譲渡（前項の規定に該当するものを除く。次号において同じ。）でその資産の取得の日以後五年以内にされたものによる所得（政令で定めるものを除く。）
income arising from a transfer of assets (other than cryptoassets; the same applies in the following item) (other than a transfer falling under the provisions of the preceding paragraph; the same applies in
the following itemthat item and item (iii)) that was made within five years after the date of the acquisition thereof (other than income prescribed by Cabinet Order);資産（暗号資産を除く。次号において同じ。）の譲渡（前項の規定に該当するものを除く。
次号同号及び第三号において同じ。）でその資産の取得の日以後五年以内にされたものによる所得（政令で定めるものを除く。）