# 所得税法 / Income Tax Act — 第四十条 (Article 40) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-40. 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: 第四十条 (Article 40)（たな卸資産の贈与等の場合の総収入金額算入） — address `art-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-40 - 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. --- ### 第四十条（たな卸資産の贈与等の場合の総収入金額算入） — (Inclusion of Gifts of Inventory in Gross Revenue) caption: Ministry of Justice translation — Japanese Law Translation Database System art-40 · https://japanlaw.org/ja/income-tax-act/art-40 **第一項** 次の各号に掲げる事由により居住者の有するたな卸資産（事業所得の基因となる山林その他たな卸資産に準ずる資産として政令で定めるものを含む。以下この条において同じ。）の移転があつた場合には、当該各号に掲げる金額に相当する金額は、その者のその事由が生じた日の属する年分の事業所得の金額又は雑所得の金額の計算上、総収入金額に算入する。 art-40/par-1 · https://japanlaw.org/ja/income-tax-act/art-40/par-1 If Inventory owned by a Resident (including forested land generating business income or anything that Cabinet Order prescribes as an asset equivalent to Inventory; hereinafter the same applies in this Article) has devolved due to circumstances as set forth in one of the following items, an amount equal to what is set forth in the applicable item is included in the gross revenue that is used to calculate the Resident's business income or miscellaneous income for the year in which the day that the circumstances occur falls: Ministry of Justice translation — Japanese Law Translation Database System **一** 贈与（相続人に対する贈与で被相続人である贈与者の死亡により効力を生ずるものを除く。）又は遺贈（包括遺贈及び相続人に対する特定遺贈を除く。）　当該贈与又は遺贈の時におけるそのたな卸資産の価額 art-40/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-40/par-1/item-1 an inter vivos gift (other than a gift to an heir that becomes effective on the death of a donor leaving an estate) or legacy (other than a universal legacy and other than a particular legacy left to an heir):the value of the Inventory at the time of the inter vivos gift or legacy; Ministry of Justice translation — Japanese Law Translation Database System **二** 著しく低い価額の対価による譲渡　当該対価の額と当該譲渡の時におけるそのたな卸資産の価額との差額のうち実質的に贈与をしたと認められる金額 art-40/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-40/par-1/item-2 a transfer for consideration at a conspicuously low value:the part of the difference between the amount of consideration and the value of the Inventory at the time of the transfer which is found, in essence, to have been given as a gift. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 居住者が前項各号に掲げる贈与若しくは遺贈又は譲渡により取得したたな卸資産を譲渡した場合における事業所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額の計算については、次に定めるところによる。 art-40/par-2 · https://japanlaw.org/ja/income-tax-act/art-40/par-2 Calculation of business income, timber income, capital gains, or miscellaneous income if a Resident transfers Inventory acquired through an inter vivos gift, legacy, or transfer as set forth in the items of the preceding paragraph is as follows: Ministry of Justice translation — Japanese Law Translation Database System **一** 前項第一号に掲げる贈与又は遺贈により取得したたな卸資産については、同号に掲げる金額をもつて取得したものとみなす。 art-40/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/art-40/par-2/item-1 Inventory acquired through an inter vivos gift or legacy as set forth in item (i) of the preceding paragraph is deemed to have been acquired for the amount set forth in that item; Ministry of Justice translation — Japanese Law Translation Database System **二** 前項第二号に掲げる譲渡により取得したたな卸資産については、当該譲渡の対価の額と同号に掲げる金額との合計額をもつて取得したものとみなす。 art-40/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/art-40/par-2/item-2 Inventory acquired through a transfer as set forth in item (ii) of the preceding paragraph is deemed to have been acquired for the sum total of the consideration for the transfer and the amount set forth in that item. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-40/par-1: この条 → 所得税法 第四十条 (Article 40), art-40 — https://japanlaw.org/ja/income-tax-act/art-40 - art-40/par-2: 前項 → 所得税法 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/ja/income-tax-act/art-40/par-1 - art-40/par-2/item-1: 前項第一号 → 所得税法 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-40/par-1/item-1 - art-40/par-2/item-2: 前項第二号 → 所得税法 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-40/par-1/item-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 所得税法 第四十条第一項（たな卸資産の贈与等の場合の総収入金額算入） — https://japanlaw.org/ja/income-tax-act/art-40/par-1 - 所得税法 第四十条第二項（たな卸資産の贈与等の場合の総収入金額算入） — https://japanlaw.org/ja/income-tax-act/art-40/par-2 - 所得税法 第四十条第二項第一号（たな卸資産の贈与等の場合の総収入金額算入） — https://japanlaw.org/ja/income-tax-act/art-40/par-2/item-1 - 所得税法 第四十条第二項第二号（たな卸資産の贈与等の場合の総収入金額算入） — https://japanlaw.org/ja/income-tax-act/art-40/par-2/item-2 - 租税特別措置法 第三十三条の三第三項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-3 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第三十三条の三第五項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-5 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第三十三条の三第七項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-7 (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