capital gain

Japanese: capital gain（英語表記）capitalgain

...Income gains are income obtained by holding assets, specifically, dividends and interest income from securities (stocks, bonds). In contrast, income (loss) obtained from the rise (fall) in value of assets is called capital gains (capital loss).
[Income Gain]
Representative examples of income gains include dividends from stocks, interest and redemption gains from bonds, and distributions from securities investment trusts.

From [Capital Gains Tax]

…Profits arising from an increase in the value of assets are called capital gains, as opposed to income gains, which are dividends and interest income from securities. The term capital gains is generally used in Japanese income tax law. …

*Some explanations of terms that mention "capital gain" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

Japanese:

…〈インカム･ゲイン〉とは，資産を保有することによって得られる収入，具体的には，有価証券(株式，債券)の配当および利子収入等をいう。これに対し，資産の値上がり(値下がり)によって得られる収入(損失)を〈キャピタル･ゲイン〉(〈キャピタル･ロスcapital loss〉)という。
［インカム･ゲイン］
　インカム･ゲインの代表例としては，株式からの配当，債券からの利子や償還差益，証券投資信託からの収益分配金などがあげられる。…