Except as provided otherwise, the asset acquisition costs that are deducted to calculate capital gains are the sum total of the amount needed to acquire the assets plus the amounts of equipment expenses and improvement expenses.
譲渡所得の金額の計算上控除する資産の取得費は、別段の定めがあるものを除き、その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とする。
If an asset generating capital gains is a house or other asset that depreciates due to use or with the passage of time, the asset acquisition costs provided for in the preceding paragraph are the amount arrived at when the sum total of the amounts set forth in each of the following items for the category of period between the acquisition date and the transfer date which is set forth in the item is deducted from an amount equal to the sum total provided for in the preceding paragraph:
any period during which the assets are used in business operations that are meant to generate real property income, business income, timber income, or miscellaneous income:the cumulative amount of the depreciation allowances for those assets which, pursuant to the provisions of Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods), are included in necessary expenses that are used to calculate the real property income, business income, timber income, or miscellaneous income for each of the years that contain days within that period;
any period other than as set forth in the preceding item:the amount of depreciation in those assets during that period, as calculated pursuant to Cabinet Order and in accordance with the provisions of Article 49, paragraph (1).
定義第二条第一項第十九号・法令全体に適用
不動産所得若しくは雑所得の基因となり、又は不動産所得、事業所得、山林所得若しくは雑所得を生ずべき業務の用に供される建物、構築物、機械及び装置、船舶、車両及び運搬具、工具、器具及び備品、鉱業権その他の資産で償却をすべきものとして政令で定めるもの
わかりやすく言うと
不動産所得や雑所得のもとになり、又は不動産所得、事業所得、山林所得や雑所得を生む業務に使われる建物、機械、車両、器具、鉱業権などの資産のうち、償却をすべきものとして政令で定めるもののことです。