その年分の各種所得の金額の計算上収入金額とすべき金額又は総収入金額に算入すべき金額は、別段の定めがあるものを除き、その年において収入すべき金額（金銭以外の物又は権利その他経済的な利益をもつて収入する場合には、その金銭以外の物又は権利その他経済的な利益の価額）とする。
Except as provided otherwise, an amount is to be treated as part of the revenue that is used to calculate the Income in Each Class for the year or is to be included in the gross revenue that is used to calculate the same, if it is to be ascribed to revenues during the year (and the value of anything other than monies, rights, or any other economic benefit is to be treated as such or included therein, if it is ascribed to revenues during the year).
前項の金銭以外の物又は権利その他経済的な利益の価額は、当該物若しくは権利を取得し、又は当該利益を享受する時における価額とする。
The value of a thing other than monies, rights, or any other economic benefit as referred to in the preceding paragraph is its value at the time the thing or rights are acquired or at the time the benefit is enjoyed.
無記名の公社債の利子、無記名の株式（無記名の公募公社債等運用投資信託以外の公社債等運用投資信託の受益証券及び無記名の社債的受益権に係る受益証券を含む。第百六十九条第二号（分離課税に係る所得税の課税標準）、第二百二十四条第一項及び第二項（利子、配当等の受領者の告知）並びに第二百二十五条第一項及び第二項（支払調書及び支払通知書）において「無記名株式等」という。）の剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。）又は無記名の貸付信託、投資信託若しくは特定受益証券発行信託の受益証券に係る収益の分配については、その年分の利子所得の金額又は配当所得の金額の計算上収入金額とすべき金額は、第一項の規定にかかわらず、その年において支払を受けた金額とする。
Notwithstanding the provisions of paragraph (1), an amount is to be treated as a part of the amount of revenue that is used to calculate the interest income or dividend income for the year from interest on a bearer public and corporate bond; dividend of surplus (meaning a dividend of surplus as prescribed in Article 24, paragraph (1) (Dividend Income)) from a bearer share (including a bearer beneficiary certificate of a Bond-Based Investment Trust other than a Bond-Based Investment Trust Under Public Offering, and a beneficiary certificate linked to a bearer company bond-type beneficial interest; referred to as a "bearer share or similar interest" in Article 169, item (ii) (Income Tax Base for Separate Taxation), Article 224, paragraph (1) and paragraph (2) (Notice by Recipients of Interest, Dividends, and Similar Income), and Article 225, paragraph (1) and paragraph (2) (Payment Reports and Notice of Payment)); or distribution of proceeds linked to a bearer beneficiary certificate from a Loan Trust, Investment Trust, or Specified Trust That Issues Beneficiary Certificates, if the taxpayer is paid that amount during the year.