Article 37Matters to Be Stated for Application of Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets
第三十七条（固定資産の交換の場合の譲渡所得の特例の適用を受けるための記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 58, paragraph (3) (Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets) of the Act are the following matters:
法第五十八条第三項（固定資産の交換の場合の譲渡所得の特例）に規定する財務省令で定める事項は、次に掲げる事項とする。
The types, quantities and uses of the acquired assets and the assets transferred prescribed in Article 58, paragraph (1) of the Act;
法第五十八条第一項に規定する取得資産及び譲渡資産の種類、数量及び用途
The name or title and the domicile or residence, or the location of the head office or principal office, of the counterparty to the exchange prescribed in Article 58, paragraph (1) of the Act;
法第五十八条第一項に規定する交換の相手方の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
The date on which the exchange referred to in the preceding item was made;
前号の交換がされた年月日
The dates of acquisition of the acquired assets and the assets transferred referred to in item (i);
第一号の取得資産及び譲渡資産の取得の年月日
Any other matters for reference.
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