第十条个人取得的应纳税所得，包括现金、实物和有价证券。
Article 10. Taxable income derived by individuals shall include cash, physical objects and negotiable securities.
第五条纳税人转让房地产所取得的收入，包括货币收入、实物收入和其他收入。
Article 5 proceeds received by the taxpayer on the transfer of real estate shall include monetary proceeds, proceeds in kind and other proceeds.
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