第百二十八条（昭和二十七年十二月三十一日以前に取得した非事業用資産で業務の用に供されたものの取得価額）
Article 128Acquisition Price of Non-Business Assets Acquired on or before December 31, 1952 That Have Been Put to Business Use
Where a house or other asset that depreciates through use or the passage of time, that has been continuously owned since on or before December 31, 1952, and that has not been used for business that is to generate real property income, business income, timber income or miscellaneous income, is put to use for that business, the acquisition price of that asset prescribed in Article 126, paragraph (1) (Acquisition Price of Depreciable Assets) is the sum of the amount calculated as provided by Cabinet Order prescribed in Article 61, paragraph (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act with respect to that asset and the amount of equipment expenses and improvement expenses paid for that asset during the period from January 1, 1953 to the day on which it was put to use for that business.
The provisions of paragraphs (1), (2), (5) and (6) of the preceding Article apply mutatis mutandis to the case where, among the amounts paid for an asset prescribed in the preceding paragraph after it has been put to use for the business set forth in that paragraph, there is an amount that has not been included in the necessary expenses prescribed in paragraph (1) of that Article.