法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(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)
第六十一条  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。

Acquisition Costs of Assets Acquired Prior to December 31, 1952
Article 61  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.

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。

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.

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。

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.

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。

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.