Income Tax Act
Article 48-2, paragraph (1)
第四十八条の二第一項
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
In the calculation of the amount that, pursuant to the provisions of Article 37, paragraph (1) (Necessary Expenses), is included, in association with the cryptoassets (meaning cryptoassets as prescribed in Article 2, paragraph (14) (Definitions) of the Payment Services Act (Act No. 59 of 2009); hereinafter the same applies in this Article) of a Resident, in the necessary expenses that are used to calculate the Resident's business income or miscellaneous income, the value of cryptoassets held by the Resident on December 31 of the relevant year which is used as the basis for that calculation is the amount of money assessed based on the valuation method that the Resident has selected for cryptoassets (or based on the valuation method prescribed by Cabinet Order, if the Resident does not select a valuation method or if the value is not assessed based on the selected valuation method).
居住者の暗号資産（資金決済に関する法律（平成二十一年法律第五十九号）第二条第十四項（定義）に規定する暗号資産をいう。以下この条において同じ。）につき第三十七条第一項（必要経費）の規定によりその者の事業所得の金額又は雑所得の金額の計算上必要経費に算入する金額を算定する場合におけるその算定の基礎となるその年十二月三十一日において有する暗号資産の価額は、その者が暗号資産について選定した評価の方法により評価した金額（評価の方法を選定しなかつた場合又は選定した評価の方法により評価しなかつた場合には、評価の方法のうち政令で定める方法により評価した金額）とする。
In the calculation of the amount that, pursuant to the provisions of Article 37, paragraph (1) (Necessary Expenses), is included, in association with the cryptoassets
(meaning cryptoassets as prescribed in Article 2, paragraph (14) (Definitions) of the Payment Services Act (Act No. 59 of 2009); hereinafter the same applies in this Article)of a Resident, in the necessary expenses that are used to calculate the Resident's business income or miscellaneous income, the value of cryptoassets held by the Resident on December 31 of the relevant year which is used as the basis for that calculation is the amount of money assessed based on the valuation method that the Resident has selected for cryptoassets (or based on the valuation method prescribed by Cabinet Order, if the Resident does not select a valuation method or if the value is not assessed based on the selected valuation method).居住者の暗号資産
（資金決済に関する法律（平成二十一年法律第五十九号）第二条第十四項（定義）に規定する暗号資産をいう。以下この条において同じ。）につき第三十七条第一項（必要経費）の規定によりその者の事業所得の金額又は雑所得の金額の計算上必要経費に算入する金額を算定する場合におけるその算定の基礎となるその年十二月三十一日において有する暗号資産の価額は、その者が暗号資産について選定した評価の方法により評価した金額（評価の方法を選定しなかつた場合又は選定した評価の方法により評価しなかつた場合には、評価の方法のうち政令で定める方法により評価した金額）とする。In the calculation of the amount that, pursuant to the provisions of Article 37, paragraph (1) (Necessary Expenses), is included, in association with the cryptoassets of a Resident, in the necessary expenses that are used to calculate the Resident's business income or miscellaneous income, or the amount that, pursuant to the provisions of Article 38, paragraph (1) (Acquisition Costs Deducted to Calculate Capital Gains), is included, in association with the cryptoassets of a Resident, in the acquisition costs that are used to calculate the Resident's capital gains, the value of cryptoassets held by the Resident on December 31 of the relevant year which is used as the basis for that calculation is the amount of money assessed based on the valuation method that the Resident has selected for cryptoassets (or based on the valuation method prescribed by Cabinet Order, if the Resident does not select a valuation method or if the value is not assessed based on the selected valuation method).
居住者の暗号資産につき第三十七条第一項（必要経費）の規定によりその者の事業所得の金額
又若しくは雑所得の金額の計算上必要経費に算入する金額又は第三十八条第一項（譲渡所得の金額の計算上控除する取得費）の規定によりその者の譲渡所得の金額の計算上取得費に算入する金額を算定する場合におけるその算定の基礎となるその年十二月三十一日において有する暗号資産の価額は、その者が暗号資産について選定した評価の方法により評価した金額（評価の方法を選定しなかつた場合又は選定した評価の方法により評価しなかつた場合には、評価の方法のうち政令で定める方法により評価した金額）とする。