Income Tax Act
Article 33, paragraph (4)
第三十三条第四項
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
The special capital gain deduction provided for in the preceding paragraph is 500,000 yen (or the net gain, if this is less than 500,000 yen).
前項に規定する譲渡所得の特別控除額は、五十万円（譲渡益が五十万円に満たない場合には、当該譲渡益）とする。
The special capital gain deduction provided for in the preceding paragraph is
500,000 yen (or the net gain, if this is less than 500,000 yen).the amount that each of the following items prescribes for the category of case set forth in the item:前項に規定する譲渡所得の特別控除額は、
五十万円（譲渡益が五十万円に満たない場合には、当該譲渡益）次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。