# 所得税法 / Income Tax Act — 第六十一条 (Article 61) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-61. 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: 第六十一条 (Article 61)（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） — address `art-61` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-61 - 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. --- ### 第六十一条（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） — (Acquisition Costs of Assets Acquired Prior to December 31, 1952) caption: Ministry of Justice translation — Japanese Law Translation Database System art-61 · https://japanlaw.org/ja/income-tax-act/art-61 **第一項** 山林所得の基因となる山林が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である場合には、その山林に係る山林所得の金額の計算上控除する必要経費は、その山林の昭和二十八年一月一日における価額として政令で定めるところにより計算した金額とその山林につき同日以後に支出した管理費、伐採費その他その山林の育成又は譲渡に要した費用の額との合計額とする。 art-61/par-1 · https://japanlaw.org/ja/income-tax-act/art-61/par-1 If forested land generating timber income has been under continuous ownership since at least December 31, 1952, the necessary expenses deducted to calculate the timber income from that forested land comprise the sum total of the amount calculated pursuant to Cabinet Order as the value of the forested land as of January 1, 1953, and the monies spent on maintenance expenses, felling expenses, and any other expenses required to cultivate and transfer the forested land on and after January 1, 1953. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 譲渡所得の基因となる資産（次項及び第四項に規定する資産を除く。）が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資産である場合には、その資産に係る譲渡所得の金額の計算上控除する取得費は、その資産の昭和二十八年一月一日における価額として政令で定めるところにより計算した金額（当該金額がその資産の取得に要した金額と同日前に支出した設備費及び改良費の額との合計額に満たないことが証明された場合には、当該合計額）とその資産につき同日以後に支出した設備費及び改良費の額との合計額とする。 art-61/par-2 · https://japanlaw.org/ja/income-tax-act/art-61/par-2 If an asset generating capital gains (other than assets as prescribed in the following paragraph and paragraph (4)) has been under continuous ownership since at least December 31, 1952, the acquisition costs deducted to calculate the amount of capital gains from that asset comprise the sum total of the amount calculated pursuant to Cabinet Order as the value of the asset as of January 1, 1953 (or the sum total of the amount needed to acquire the asset and the amount of monies expended on equipment expenses and improvement expenses prior to January 1, 1953, if there is proof that the value of the asset as of that day is less than this), plus the amount of monies expended on equipment expenses and improvement expenses for the asset on and after January 1, 1953. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 譲渡所得の基因となる資産が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資産で、第三十八条第二項（使用又は期間の経過により減価する資産の取得費）の規定に該当するものである場合には、その資産に係る譲渡所得の金額の計算上控除する取得費は、その資産の昭和二十八年一月一日における価額として政令で定めるところにより計算した金額（当該金額がその資産の取得に要した金額と同日前に支出した設備費及び改良費の額との合計額を基礎として政令で定めるところにより計算した同日におけるその資産の価額に満たないことが証明された場合には、当該価額）とその資産につき同日以後に支出した設備費及び改良費の額との合計額から、その資産を同日において当該計算した金額をもつて取得したものとみなした場合に計算される同項各号に掲げる金額の合計額を控除した金額とする。 art-61/par-3 · https://japanlaw.org/ja/income-tax-act/art-61/par-3 If an asset generating capital gains has been under continuous ownership since at least December 31, 1952, and falls under the provisions of Article 38, paragraph (2) (Acquisition Costs of Assets That Depreciate Due to Use or with the Passage of Time), the acquisition costs deducted to calculate the capital gains from that asset comprise the amount arrived at when the sum total of the amounts set forth in the items of Article 38, paragraph (2), as calculated when the asset is deemed to have been acquired for the amount calculated pursuant to Cabinet Order as the value of the asset as of January 1, 1953, is deducted from the sum total of the amount calculated pursuant to Cabinet Order as the value of the asset as of January 1, 1953 (or the value of the asset as of that day, calculated pursuant to Cabinet Order based on the sum total of the amount needed to acquire the asset and the amount of monies expended on equipment expenses and improvement expenses prior to January 1, 1953, if there is proof that the value of the asset as of that day is less than this) plus the amount of monies expended on equipment expenses and improvement expenses for the asset on and after January 1, 1953. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 有価証券につき譲渡所得の金額を計算する場合において、譲渡所得の金額の計算上控除する有価証券の取得費の計算の基礎となる金額のうちに昭和二十七年十二月三十一日以前に取得した有価証券の取得に要した金額が含まれているときは、その取得した有価証券の昭和二十八年一月一日における価額として政令で定めるところにより計算した金額（当該金額がその有価証券の取得に要した金額に満たないことが証明された場合には、その取得に要した金額）をもつて、その取得した有価証券の取得に要した金額とする。 art-61/par-4 · https://japanlaw.org/ja/income-tax-act/art-61/par-4 If, in the calculation of capital gains from Securities, the amount needed to acquire a Security that was acquired on or before December 31, 1952, is a part of the amount used as the basis for calculating Security acquisition costs which are deducted to calculate capital gains, the amount calculated pursuant to Cabinet Order as the value of a Security so acquired as of January 1, 1953 (or the amount needed to acquire the Security, if there is proof that the value of the Security as of that day is less than this) is used as the amount needed to acquire the Security. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-61/par-2: 次項 → 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 - art-61/par-2: 第四項 → 所得税法 第六十一条第四項 (Article 61, paragraph (4)), art-61/par-4 — https://japanlaw.org/ja/income-tax-act/art-61/par-4 - art-61/par-3: 第三十八条第二項 → 所得税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/income-tax-act/art-38/par-2 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 所得税法 第六十一条第二項（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-2 - 所得税法施行令 第百二十一条第二項第一号（取替資産に係る償却の方法の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-2/item-1 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第百二十八条第一項（昭和二十七年十二月三十一日以前に取得した非事業用資産で業務の用に供されたものの取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-128/par-1 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第百三十六条第一項（昭和二十七年十二月三十一日以前に取得した非事業用資産を業務の用に供した場合の償却費の計算の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-136/par-1 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第百四十三条第一項第一号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-143/par-1/item-1 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第百六十八条第一項第一号（交換による取得資産の取得価額等の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-168/par-1/item-1 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第百七十一条第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-171/par-1 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第百七十二条第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-172/par-1 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第百七十二条第二項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-172/par-2 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第百七十二条第三項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-172/par-3 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第百七十三条第一項（昭和二十七年十二月三十一日以前に取得した有価証券の取得費） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-173/par-1 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第百七十八条第三項第一号（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-3/item-1 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第百七十八条第三項第二号（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-3/item-2 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第二百六条第三項第一号イ（雑損控除の対象となる雑損失の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-206/par-3/item-1/sub-1 (e-Gov law ID 340CO0000000096) - 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) --- ## 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 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05