Article 40-2Tax Exemption for Capital Gains in the Case of Transfer of Important Cultural Properties to the State, etc.
第四十条の二（国等に対して重要文化財を譲渡した場合の譲渡所得の非課税）
Where an individual has transferred an asset held by the individual (excluding land) that has been designated as an Important Cultural Property pursuant to the provisions of Article 27, paragraph (1) of the Act on Protection of Cultural Properties to the State, the Independent Administrative Institution National Institutes for Cultural Heritage, the Independent Administrative Institution National Museum of Art, the Independent Administrative Institution National Museum of Nature and Science, a local government, a local independent administrative agency (limited to one specified by Cabinet Order among those whose principal purpose is the operations listed in Article 21, item (vi) of the Local Independent Administrative Agency Act), or a cultural property preservation and utilization support organization prescribed in Article 192-2, paragraph (1) of the Act on Protection of Cultural Properties (limited to one specified by Cabinet Order; the same applies hereinafter in this Article) (in the case of a transfer to that cultural property preservation and utilization support organization, limited to the case specified by Cabinet Order), income tax is not imposed on the capital gains pertaining to that transfer.
個人が、その有する資産（土地を除く。）で、文化財保護法第二十七条第一項の規定により重要文化財として指定されたものを国、独立行政法人国立文化財機構、独立行政法人国立美術館、独立行政法人国立科学博物館、地方公共団体、地方独立行政法人（地方独立行政法人法第二十一条第六号に掲げる業務を主たる目的とするもののうち政令で定めるものに限る。）又は文化財保護法第百九十二条の二第一項に規定する文化財保存活用支援団体（政令で定めるものに限る。以下この条において同じ。）に譲渡した場合（当該文化財保存活用支援団体に譲渡した場合には、政令で定める場合に限る。）の当該譲渡に係る譲渡所得については、所得税を課さない。