Article 169-2Acquisition Costs of Assets Acquired as Gifts
The amount calculated as prescribed by Cabinet Order as the portion corresponding to the amount equivalent to the value of the spouse's right of residence at that time prescribed in Article 60, paragraph (3), item (i) (Acquisition Costs of Assets Acquired as Gifts) of the Act is the amount calculated by multiplying the amount calculated as the acquisition cost of the building that is the subject of the spouse's right of residence prescribed in that item by the proportion that the value listed in item (i) accounts for in the sum of the following values:
法第六十条第三項第一号（贈与等により取得した資産の取得費等）に規定するその時における配偶者居住権の価額に相当する金額に対応する部分の金額として政令で定めるところにより計算した金額は、同号に規定する配偶者居住権の目的となつている建物の取得費の額として計算される金額に、第一号に掲げる価額が次に掲げる価額の合計額のうちに占める割合を乗じて計算した金額とする。
the value of the spouse's right of residence that would be calculated under Article 23-2, paragraph (1) (Valuation of the Spouse's Right of Residence, etc.) of the Inheritance Tax Act (Act No. 73 of 1950) if the provisions of that paragraph were applied to the spouse's right of residence at the time of the commencement of the inheritance;
その相続開始の時において配偶者居住権につき相続税法（昭和二十五年法律第七十三号）第二十三条の二第一項（配偶者居住権等の評価）の規定を適用したならば同項の規定により計算される当該配偶者居住権の価額
the value of the building that would be calculated under Article 23-2, paragraph (2) of the Inheritance Tax Act if the provisions of that paragraph were applied to the building at the time of the commencement of the inheritance.
その相続開始の時において当該建物につき相続税法第二十三条の二第二項の規定を適用したならば同項の規定により計算される当該建物の価額
The amount calculated, as prescribed by Cabinet Order, on the basis of the period during which the spouse's right of residence prescribed in Article 60, paragraph (3), item (i) of the Act continues is the amount calculated by multiplying the amount calculated under the preceding paragraph by the proportion that the number of years in the period from the time of acquiring the spouse's right of residence until the time when that spouse's right of residence is extinguished (a fraction of six months or more is treated as one year, and a fraction of less than six months is discarded) accounts for in the number of years of continuation of the spouse's right of residence prescribed in Article 23-2, paragraph (1), item (ii), (a) of the Inheritance Tax Act (if that proportion exceeds one, one).
法第六十条第三項第一号に規定する配偶者居住権の存続する期間を基礎として政令で定めるところにより計算した金額は、前項の規定により計算した金額に、配偶者居住権を取得した時から当該配偶者居住権が消滅した時までの期間の年数（六月以上の端数は一年とし、六月に満たない端数は切り捨てる。）が相続税法第二十三条の二第一項第二号イに規定する配偶者居住権の存続年数のうちに占める割合（当該割合が一を超える場合には、一とする。）を乗じて計算した金額とする。
The amount calculated as prescribed by Cabinet Order as the portion corresponding to the amount equivalent to the value of the right to use, based on that spouse's right of residence, the land (including rights existing on land; the same applies hereinafter in this Article) to be used as the site of the building that is the subject of the spouse's right of residence, at that time, prescribed in Article 60, paragraph (3), item (ii) of the Act is the amount calculated by multiplying the amount calculated as the acquisition cost of the land to be used as the site of the building that is the subject of the spouse's right of residence prescribed in that item by the proportion that the value listed in item (i) accounts for in the sum of the following values:
法第六十条第三項第二号に規定するその時における配偶者居住権の目的となつている建物の敷地の用に供される土地（土地の上に存する権利を含む。以下この条において同じ。）を当該配偶者居住権に基づき使用する権利の価額に相当する金額に対応する部分の金額として政令で定めるところにより計算した金額は、同号に規定する配偶者居住権の目的となつている建物の敷地の用に供される土地の取得費の額として計算される金額に、第一号に掲げる価額が次に掲げる価額の合計額のうちに占める割合を乗じて計算した金額とする。
the value of that right that would be calculated under Article 23-2, paragraph (3) of the Inheritance Tax Act if the provisions of that paragraph were applied to that right at the time of the commencement of the inheritance;
その相続開始の時において当該権利につき相続税法第二十三条の二第三項の規定を適用したならば同項の規定により計算される当該権利の価額
the value of that land that would be calculated under Article 23-2, paragraph (4) of the Inheritance Tax Act if the provisions of that paragraph were applied to that land at the time of the commencement of the inheritance.
その相続開始の時において当該土地につき相続税法第二十三条の二第四項の規定を適用したならば同項の規定により計算される当該土地の価額
The amount calculated, as prescribed by Cabinet Order, on the basis of the period during which the spouse's right of residence prescribed in Article 60, paragraph (3), item (ii) of the Act continues is the amount calculated by multiplying the amount calculated under the preceding paragraph by the proportion that the number of years in the period from the time of acquiring the right to use, based on the spouse's right of residence, the land to be used as the site of the building that is the subject of the spouse's right of residence until the time when that right is extinguished (a fraction of six months or more is treated as one year, and a fraction of less than six months is discarded) accounts for in the number of years of continuation of the spouse's right of residence prescribed in Article 23-2, paragraph (1), item (ii), (a) of the Inheritance Tax Act (if that proportion exceeds one, one).
法第六十条第三項第二号に規定する配偶者居住権の存続する期間を基礎として政令で定めるところにより計算した金額は、前項の規定により計算した金額に、配偶者居住権の目的となつている建物の敷地の用に供される土地を当該配偶者居住権に基づき使用する権利を取得した時から当該権利が消滅した時までの期間の年数（六月以上の端数は一年とし、六月に満たない端数は切り捨てる。）が相続税法第二十三条の二第一項第二号イに規定する配偶者居住権の存続年数のうちに占める割合（当該割合が一を超える場合には、一とする。）を乗じて計算した金額とする。
Where a Resident who has acquired a building that is the subject of the spouse's right of residence by the inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act transfers that building after that spouse's right of residence has been extinguished, the acquisition cost of that building is as prescribed below:
法第六十条第一項第一号に掲げる相続又は遺贈により配偶者居住権の目的となつている建物を取得した居住者が、当該配偶者居住権が消滅した後に当該建物を譲渡した場合における当該建物の取得費については、次に定めるところによる。
if there is an amount treated as the acquisition cost under Article 60, paragraph (3) of the Act for the extinguishment of that spouse's right of residence, that amount treated as the acquisition cost is to be deducted from the sum of the amount required for the acquisition of the assets prescribed in Article 38, paragraph (1) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act and the amounts of equipment expenses and improvement expenses;
if that Resident has paid consideration for the extinguishment of that spouse's right of residence, the amount of that consideration is to be included in the sum of the amount required for the acquisition of the assets prescribed in Article 38, paragraph (1) of the Act and the amounts of equipment expenses and improvement expenses.
当該居住者が当該配偶者居住権の消滅につき対価を支払つた場合における当該対価の額は、法第三十八条第一項に規定する資産の取得に要した金額並びに設備費及び改良費の額の合計額に含まれるものとする。
Where a Resident who has acquired, by the inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act, land to be used as the site of a building that is the subject of the spouse's right of residence transfers that land after the right to use that land based on that spouse's right of residence has been extinguished, the acquisition cost of that land is as prescribed below:
法第六十条第一項第一号に掲げる相続又は遺贈により配偶者居住権の目的となつている建物の敷地の用に供される土地を取得した居住者が、当該土地を当該配偶者居住権に基づき使用する権利が消滅した後に当該土地を譲渡した場合における当該土地の取得費については、次に定めるところによる。
If there is an amount treated as the acquisition cost under Article 60, paragraph (3) of the Act for the extinguishment of that right, that amount treated as the acquisition cost is to be deducted from the sum of the amount required for the acquisition of the assets prescribed in Article 38, paragraph (1) of the Act and the amounts of equipment expenses and improvement expenses;
If that Resident has paid consideration for the extinguishment of that right, the amount of that consideration is to be included in the sum of the amount required for the acquisition of the assets prescribed in Article 38, paragraph (1) of the Act and the amounts of equipment expenses and improvement expenses.
当該居住者が当該権利の消滅につき対価を支払つた場合における当該対価の額は、法第三十八条第一項に規定する資産の取得に要した金額並びに設備費及び改良費の額の合計額に含まれるものとする。
Where a Resident who holds a spouse's right of residence acquired by the inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act subsequently acquires the assets listed in the following items and transfers those assets, the amount of capital gains is calculated as if that person had acquired those assets for the amount specified in each of those items according to the category of assets listed in those items.
法第六十条第一項第一号に掲げる相続又は遺贈により取得した配偶者居住権を有する居住者が、その後において次の各号に掲げる資産を取得し、当該資産を譲渡した場合には、その者が当該資産を当該各号に掲げる資産の区分に応じ当該各号に定める金額をもつて取得したものとして、譲渡所得の金額を計算する。
The building that is the subject of that spouse's right of residence: the amount obtained by adding, to the acquisition cost of that building, the amount that would be treated as the acquisition cost of that spouse's right of residence if the provisions of Article 60, paragraph (3) of the Act were applied on the assumption that that spouse's right of residence was extinguished at the time of acquiring that building;
当該配偶者居住権の目的となつている建物 当該建物の取得費に、当該建物の取得の時に当該配偶者居住権が消滅したものとして法第六十条第三項の規定を適用したならば当該配偶者居住権の取得費とされる金額を加算した金額
Land to be used as the site of the building that is the subject of that spouse's right of residence: the amount obtained by adding, to the acquisition cost of that land, the amount that would be treated as the acquisition cost of the right to use that land based on that spouse's right of residence if the provisions of Article 60, paragraph (3) of the Act were applied on the assumption that that right was extinguished at the time of acquiring that land.
当該配偶者居住権の目的となつている建物の敷地の用に供される土地 当該土地の取得費に、当該土地の取得の時に当該土地を当該配偶者居住権に基づき使用する権利が消滅したものとして法第六十条第三項の規定を適用したならば当該権利の取得費とされる金額を加算した金額