No.3105 譲渡所得の対象となる資産と課税方法 - 国税庁
24 June 2025 admin
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資産の譲渡による所得であっても、次の所得は譲渡所得ではなく、事業所得や雑所得、山林所得として課税されます。 （1） 事業所得者が商品、製品、半製品、仕掛品、原材料などの棚卸資産を譲渡した場合の所得は、事業所得となり
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