# 所得税法 / Income Tax Act — 第六十七条の四 (Article 67-4)

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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: 第六十七条の四 (Article 67-4) — address `art-67-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-67-4
- 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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### 第六十七条の四
<sup>art-67-4 · https://japanlaw.org/en/income-tax-act/art-67-4</sup>

      **第一項**  居住者が第六十条第一項各号（贈与等により取得した資産の取得費等）に掲げる事由により利子所得、配当所得、一時所得又は雑所得の基因となる資産を取得した場合における当該資産に係る利子所得の金額、配当所得の金額、一時所得の金額又は雑所得の金額の計算については、別段の定めがあるものを除き、その者が引き続き当該資産を所有していたものとみなして、この法律の規定を適用する。
      <sup>art-67-4/par-1 · https://japanlaw.org/en/income-tax-act/art-67-4/par-1</sup>
      If a Resident acquires assets that generate interest income, dividend income, occasional income, or miscellaneous income due to a circumstance set forth in any of the items of Article 60, paragraph (1) (Acquisition Costs of Assets Acquired as Gifts), for the calculation of the interest income, dividend income, occasional income, or miscellaneous income from those assets, unless otherwise provided, the provisions of this Act apply on the assumption that the Resident has continued to own the assets.
      <sup>machine translation, not official</sup>

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## Cites
- art-67-4/par-1: 第六十条第一項 → 所得税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/income-tax-act/art-60/par-1

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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
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-004, translated 2026-09-18
- This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05