# 所得税法 / Income Tax Act — 第三十九条 (Article 39)

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- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三十九条 (Article 39)（たな卸資産等の自家消費の場合の総収入金額算入） — address `art-39`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-39
- e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第三十九条（たな卸資産等の自家消費の場合の総収入金額算入） — (Inclusion of Inventory Used to Benefit One's Own Household in Gross Revenue)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-39 · https://japanlaw.org/en/income-tax-act/art-39</sup>

      **第一項**  居住者がたな卸資産（これに準ずる資産として政令で定めるものを含む。）を家事のために消費した場合又は山林を伐採して家事のために消費した場合には、その消費した時におけるこれらの資産の価額に相当する金額は、その者のその消費した日の属する年分の事業所得の金額、山林所得の金額又は雑所得の金額の計算上、総収入金額に算入する。
      <sup>art-39/par-1 · https://japanlaw.org/en/income-tax-act/art-39/par-1</sup>
      If a Resident uses Inventory (including anything that Cabinet Order prescribes to be an equivalent asset) to benefit the household, or fells trees in forested land and uses them to benefit the household, an amount equal to the value of those assets at the time of use is included in the gross revenue that is used to calculate the Resident's business income, timber income, or miscellaneous income for the year in which the date of use falls.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05