# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百四十三条 (Article 143)
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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第百四十三条 (Article 143)（昭和二十七年十二月三十一日以前に取得した資産の損失の金額の特例） — address `art-143`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-143
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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Only the Japanese as published by the government has legal effect; the text
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They are never merged and never substituted for one another.
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### 第百四十三条（昭和二十七年十二月三十一日以前に取得した資産の損失の金額の特例） — Special Provisions on the Amount of Losses on Assets Acquired on or Before December 31, 1952
caption: machine translation, not official
art-143 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-143
**第一項** 次の各号に掲げる資産について生じた法第五十一条第一項、第三項又は第四項（資産損失の必要経費算入）に規定する損失の金額の計算の基礎となるその資産の価額は、前条第一号及び第二号の規定にかかわらず、当該各号に掲げる金額とする。
art-143/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-143/par-1
The value of an asset set out in each of the following items, which serves as the basis for calculating the amount of losses prescribed in Article 51, paragraph (1), (3), or (4) (Inclusion of Losses on Assets in Necessary Expenses) of the Act that have arisen with respect to that asset, is, notwithstanding the provisions of items (i) and (ii) of the preceding Article, the amount set out in that item.
machine translation, not official
**一** 昭和二十七年十二月三十一日以前から引き続き所有していた固定資産 当該損失の生じた日にその資産の譲渡があつたものとみなして法第六十一条第二項又は第三項（昭和二十七年十二月三十一日以前に取得した資産の取得費）の規定を適用した場合にその資産の取得費とされる金額に相当する金額
art-143/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-143/par-1/item-1
Fixed Assets that have been owned continuously since on or before December 31, 1952: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of Article 61, paragraph (2) or (3) (Acquisition Cost of Assets Acquired on or Before December 31, 1952) of the Act were applied;
machine translation, not official
**二** 昭和二十七年十二月三十一日以前から引き続き所有していた山林 第百七十一条（昭和二十七年十二月三十一日以前に取得した山林の取得費）の規定により計算したその山林の昭和二十八年一月一日における価額に相当する金額と同日から当該損失の生じた日までの間に支出した管理費その他その山林の育成に要した費用の額との合計額
art-143/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-143/par-1/item-2
Timberland that has been owned continuously since on or before December 31, 1952: the sum of the amount equivalent to the value of that timberland on January 1, 1953, calculated pursuant to Article 171 (Acquisition Cost of Timberland Acquired on or Before December 31, 1952), and the amount of management costs and other expenses required for the cultivation of that timberland that were paid between that date and the date on which the loss arose.
machine translation, not official
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## Cites
- art-143/par-1: 法第五十一条第一項 → 所得税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/income-tax-act/art-51/par-1 (e-Gov law ID 340AC0000000033)
- art-143/par-1: 第三項 → 所得税法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/ja/income-tax-act/art-51/par-3 (e-Gov law ID 340AC0000000033)
- art-143/par-1: 第四項 → 所得税法 第五十一条第四項 (Article 51, paragraph (4)), art-51/par-4 — https://japanlaw.org/ja/income-tax-act/art-51/par-4 (e-Gov law ID 340AC0000000033)
- art-143/par-1: 前条第一号 → 所得税法施行令 第百四十二条第一項第一号 (Article 142, paragraph (1), item (i)), art-142/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-142/par-1/item-1
- art-143/par-1: 第二号 → 所得税法施行令 第百四十二条第一項第二号 (Article 142, paragraph (1), item (ii)), art-142/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-142/par-1/item-2
- art-143/par-1/item-1: 法第六十一条第二項 → 所得税法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/ja/income-tax-act/art-61/par-2 (e-Gov law ID 340AC0000000033)
- art-143/par-1/item-1: 第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-143/par-1/item-2: 第百七十一条 → 所得税法施行令 第百七十一条 (Article 171), art-171 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-171
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-050, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-050, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06