# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十五条 (Article 25) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-25. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第二十五条 (Article 25)（譲渡所得について非課税とされる生活用動産の範囲） — address `art-25` - 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-25 - e-Gov law ID: 340CO0000000096 — 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. --- ### 第二十五条（譲渡所得について非課税とされる生活用動産の範囲） — Scope of Movable Property for Daily Living Treated as Nontaxable with Respect to Capital Gains caption: machine translation, not official art-25 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-25 **第一項** 法第九条第一項第九号（非課税所得）に規定する政令で定める資産は、生活に通常必要な動産のうち、次に掲げるもの（一個又は一組の価額が三十万円を超えるものに限る。）以外のものとする。 art-25/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-25/par-1 The assets specified by Cabinet Order prescribed in Article 9, paragraph (1), item (ix) (Nontaxable Income) of the Act are movables ordinarily necessary for daily living, other than the following (limited to those whose value per item or per set exceeds 300,000 yen): machine translation, not official **一** 貴石、半貴石、貴金属、真珠及びこれらの製品、べつこう製品、さんご製品、こはく製品、ぞうげ製品並びに七宝製品 art-25/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-25/par-1/item-1 precious stones, semi-precious stones, precious metals, pearls, and articles made from them, and articles made of tortoise shell, coral, amber, ivory, and cloisonné; machine translation, not official **二** 書画、こつとう及び美術工芸品 art-25/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-25/par-1/item-2 calligraphy and paintings, antiques, and works of art and craft. machine translation, not official --- ## Cites - art-25/par-1: 法第九条第一項第九号 → 所得税法 第九条第一項第九号 (Article 9, paragraph (1), item (ix)), art-9/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-9 (e-Gov law ID 340AC0000000033) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百七十八条第一項第三号（生活に通常必要でない資産の災害による損失額の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-1/item-3 - 所得税法施行令 第三百十九条の六第二項第一号ハ（公的年金等の金額から控除する金額の調整等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-1/sub-3 --- ## 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-20261106T173921-008, 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