# 所得税法 / Income Tax Act — 第三十八条 (Article 38) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-38. 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 (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: 第三十八条 (Article 38)（譲渡所得の金額の計算上控除する取得費） — address `art-38` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-38 - 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. --- ### 第三十八条（譲渡所得の金額の計算上控除する取得費） — (Acquisition Costs Deducted to Calculate Capital Gains) caption: Ministry of Justice translation — Japanese Law Translation Database System art-38 · https://japanlaw.org/ja/income-tax-act/art-38 **第一項** 譲渡所得の金額の計算上控除する資産の取得費は、別段の定めがあるものを除き、その資産の取得に要した金額並びに設備費及び改良費の額の合計額とする。 art-38/par-1 · https://japanlaw.org/ja/income-tax-act/art-38/par-1 Except as provided otherwise, the asset acquisition costs that are deducted to calculate capital gains are the sum total of the amount needed to acquire the assets plus the amounts of equipment expenses and improvement expenses. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 譲渡所得の基因となる資産が家屋その他使用又は期間の経過により減価する資産である場合には、前項に規定する資産の取得費は、同項に規定する合計額に相当する金額から、その取得の日から譲渡の日までの期間のうち次の各号に掲げる期間の区分に応じ当該各号に掲げる金額の合計額を控除した金額とする。 art-38/par-2 · https://japanlaw.org/ja/income-tax-act/art-38/par-2 If an asset generating capital gains is a house or other asset that depreciates due to use or with the passage of time, the asset acquisition costs provided for in the preceding paragraph are the amount arrived at when the sum total of the amounts set forth in each of the following items for the category of period between the acquisition date and the transfer date which is set forth in the item is deducted from an amount equal to the sum total provided for in the preceding paragraph: Ministry of Justice translation — Japanese Law Translation Database System **一** その資産が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供されていた期間　第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）の規定により当該期間内の日の属する各年分の不動産所得の金額、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必要経費に算入されるその資産の償却費の額の累積額 art-38/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/art-38/par-2/item-1 any period during which the assets are used in business operations that are meant to generate real property income, business income, timber income, or miscellaneous income:the cumulative amount of the depreciation allowances for those assets which, pursuant to the provisions of Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods), are included in necessary expenses that are used to calculate the real property income, business income, timber income, or miscellaneous income for each of the years that contain days within that period; Ministry of Justice translation — Japanese Law Translation Database System **二** 前号に掲げる期間以外の期間　第四十九条第一項の規定に準じて政令で定めるところにより計算したその資産の当該期間に係る減価の額 art-38/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/art-38/par-2/item-2 any period other than as set forth in the preceding item:the amount of depreciation in those assets during that period, as calculated pursuant to Cabinet Order and in accordance with the provisions of Article 49, paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-38/par-2: 前項 → 所得税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/income-tax-act/art-38/par-1 - art-38/par-2/item-1: 第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 - art-38/par-2/item-2: 前号 → 所得税法 第三十八条第二項第一号 (Article 38, paragraph (2), item (i)), art-38/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-38/par-2/item-1 - art-38/par-2/item-2: 第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 所得税法 第三十八条第二項（譲渡所得の金額の計算上控除する取得費） — https://japanlaw.org/ja/income-tax-act/art-38/par-2 - 所得税法 第三十八条第二項第二号（譲渡所得の金額の計算上控除する取得費） — https://japanlaw.org/ja/income-tax-act/art-38/par-2/item-2 - 所得税法 第四十八条第三項（有価証券の譲渡原価等の計算及びその評価の方法） — https://japanlaw.org/ja/income-tax-act/art-48/par-3 - 所得税法 第六十条第三項（贈与等により取得した資産の取得費等） — https://japanlaw.org/ja/income-tax-act/art-60/par-3 - 所得税法 第六十条第三項第一号（贈与等により取得した資産の取得費等） — https://japanlaw.org/ja/income-tax-act/art-60/par-3/item-1 - 所得税法 第六十条第三項第二号（贈与等により取得した資産の取得費等） — https://japanlaw.org/ja/income-tax-act/art-60/par-3/item-2 - 所得税法 第六十一条第三項（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等） — https://japanlaw.org/ja/income-tax-act/art-61/par-3 - 所得税法施行規則 第四十七条第三項第四号ハ（確定所得申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-4/sub-3 (e-Gov law ID 340M50000040011) - 租税特別措置法 第三十一条の四第一項（長期譲渡所得の概算取得費控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-31-4/par-1 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第三十一条の四第一項第二号（長期譲渡所得の概算取得費控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-31-4/par-1/item-2 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の四の三第三項（国外中古建物の不動産所得に係る損益通算等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-4-3/par-3 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の十九の五第一項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-1 (e-Gov law ID 332AC0000000026) --- ## 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