Article 81Assets Equivalent to Inventory Not Treated as the Basis of Capital Gains
第八十一条（譲渡所得の基因とされない棚卸資産に準ずる資産）
The assets specified by Cabinet Order prescribed in Article 33, paragraph (2), item (i) (Capital Gains) of the Act are the following assets:
法第三十三条第二項第一号（譲渡所得）に規定する政令で定めるものは、次に掲げる資産とする。
assets equivalent to the assets set out in the items of Article 3 (Scope of Inventory) relating to business that is to generate real property income, timber income, or miscellaneous income;
不動産所得、山林所得又は雑所得を生ずべき業務に係る第三条各号（棚卸資産の範囲）に掲げる資産に準ずる資産
Depreciable Assets that fall under Article 138, paragraph (1) (Inclusion of the Acquisition Price of Small-Value Depreciable Assets in Necessary Expenses) (excluding, among those for which the acquisition price prescribed in that paragraph is less than 100,000 yen, those that are fundamentally important in light of the nature of the person's business);
Depreciable Assets to which Article 139, paragraph (1) (Inclusion of Lump-sum Depreciable Assets in Necessary Expenses) applies (excluding those that are fundamentally important in light of the nature of the person's business).
減価償却資産で第百三十九条第一項（一括償却資産の必要経費算入）の規定の適用を受けたもの（その者の業務の性質上基本的に重要なものを除く。）
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acquisition pricemachine translation
「取得価額」
The acquisition price of a depreciable asset worked out under the items of Article 126, paragraph (1) or under paragraph (2) of that Article.
Defined inArticle 138, paragraph (1)· applies only in this provision and in Article 139, paragraph (1)