# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八十一条 (Article 81)

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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: 第八十一条 (Article 81)（譲渡所得の基因とされない棚卸資産に準ずる資産） — address `art-81`
- 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-81
- 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.

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### 第八十一条（譲渡所得の基因とされない棚卸資産に準ずる資産） — Assets Equivalent to Inventory Not Treated as the Basis of Capital Gains
<sup>caption: machine translation, not official</sup>
<sup>art-81 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-81</sup>

      **第一項**  法第三十三条第二項第一号（譲渡所得）に規定する政令で定めるものは、次に掲げる資産とする。
      <sup>art-81/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-81/par-1</sup>
      The assets specified by Cabinet Order prescribed in Article 33, paragraph (2), item (i) (Capital Gains) of the Act are the following assets:
      <sup>machine translation, not official</sup>

        **一**  不動産所得、山林所得又は雑所得を生ずべき業務に係る第三条各号（棚卸資産の範囲）に掲げる資産に準ずる資産
        <sup>art-81/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-81/par-1/item-1</sup>
        assets equivalent to the assets set out in the items of Article 3 (Scope of Inventory) relating to business that is to generate real property income, timber income, or miscellaneous income;
        <sup>machine translation, not official</sup>

        **二**  減価償却資産で第百三十八条第一項（少額の減価償却資産の取得価額の必要経費算入）の規定に該当するもの（同項に規定する取得価額が十万円未満であるもののうち、その者の業務の性質上基本的に重要なものを除く。）
        <sup>art-81/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-81/par-1/item-2</sup>
        Depreciable Assets that fall under Article 138, paragraph (1) (Inclusion of the Acquisition Price of Small-Value Depreciable Assets in Necessary Expenses) (excluding, among those for which the acquisition price prescribed in that paragraph is less than 100,000 yen, those that are fundamentally important in light of the nature of the person's business);
        <sup>machine translation, not official</sup>

        **三**  減価償却資産で第百三十九条第一項（一括償却資産の必要経費算入）の規定の適用を受けたもの（その者の業務の性質上基本的に重要なものを除く。）
        <sup>art-81/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-81/par-1/item-3</sup>
        Depreciable Assets to which Article 139, paragraph (1) (Inclusion of Lump-sum Depreciable Assets in Necessary Expenses) applies (excluding those that are fundamentally important in light of the nature of the person's business).
        <sup>machine translation, not official</sup>

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## Cites
- art-81/par-1: 法第三十三条第二項第一号 → 所得税法 第三十三条第二項第一号 (Article 33, paragraph (2), item (i)), art-33/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-81/par-1/item-1: 第三条 → 所得税法施行令 第三条 (Article 3), art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3
- art-81/par-1/item-2: 第百三十八条第一項 → 所得税法施行令 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-138/par-1
- art-81/par-1/item-3: 第百三十九条第一項 → 所得税法施行令 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-1

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第八十六条第一項（自家消費の場合のたな卸資産に準ずる資産の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-86/par-1
- 所得税法施行令 第九十四条第一項第一号（事業所得の収入金額とされる保険金等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-94/par-1/item-1
- 所得税法施行令 附則第四条第一項（譲渡所得の基因とされない棚卸資産に準ずる資産に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-4/par-1
- 所得税法施行令 附則第五条第一項（譲渡所得の基因とされない棚卸資産に準ずる資産に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-104/art-5/par-1

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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-20261106T163957-030, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-024, 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