capital gain

(economics) An increase in the value of a capital asset / (business, finance) An amount by which the value or the proceeds of the sale of a capital asset by its owner exceed its cost to the owner.

Japanese Meaning

資本利得：資本資産の価値が上昇した状態、または所有者が保有する資本資産の売却によって得られる収益が、その資本資産の取得原価を上回る場合に生じる利益。