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Order for Enforcement of the Income Tax Act

所得税法施行令（しょとくぜいほうしこうれい）

Amended by

Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act

所得税法施行令の一部を改正する政令

The whole text as amended, on e-Gov

On the day Act No. 64 of 2026 (金融商品取引法及び資金決済に関する法律の一部を改正する法律) . The exact day is not fixed yet.

The same amending law also changes

1 provision changed

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

Article 5 · Scope of Fixed Assets第五条（固定資産の範囲）

Read it in the amended law
  • ChangedArticle 5, paragraph (1)

    Assets specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xviii) (Definitions) of the Act are, among assets other than Inventory, Securities, cryptoassets prescribed in Article 2, paragraph (14)(49) (Definitions) of the Payment ServicesFinancial Instruments and Exchange Act, and Deferred Assets, the following:

    法第二条第一項第十八号（定義）に規定する政令で定める資産は、棚卸資産、有価証券、資金決済に関する法律第二条第十四項金融商品取引法第二条第四十九項（定義）に規定する暗号資産及び繰延資産以外の資産のうち次に掲げるものとする。