Order for Enforcement of the Income Tax Act
Article 119-2, paragraph (1), item (i)
第百十九条の二第一項第一号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
The total average method (meaning a method that distinguishes cryptoassets (meaning cryptoassets prescribed in Article 48-2, paragraph (1) of the Act; the same applies hereinafter in this Subsection) by each different type and, for those of the same type, takes as the acquisition price per unit the price calculated by dividing the sum of the total acquisition price of the cryptoassets of the same type held on January 1 of that year and the total acquisition price of the cryptoassets of the same type acquired during that year by the total quantity of those cryptoassets);
総平均法（暗号資産（法第四十八条の二第一項に規定する暗号資産をいう。以下この款において同じ。）をその種類の異なるごとに区別し、その種類の同じものについて、その年一月一日において有していた種類を同じくする暗号資産の取得価額の総額とその年中に取得をした種類を同じくする暗号資産の取得価額の総額との合計額をこれらの暗号資産の総数量で除して計算した価額をその一単位当たりの取得価額とする方法をいう。）
The total average method (meaning a method that distinguishes cryptoassets (meaning cryptoassets prescribed in Article
48-22, paragraph (1), item (xvi) of the Act; the same applies hereinafter in this Subsection) by each different type and, for those of the same type, takes as the acquisition price per unit the price calculated by dividing the sum of the total acquisition price of the cryptoassets of the same type held on January 1 of that year and the total acquisition price of the cryptoassets of the same type acquired during that year by the total quantity of those cryptoassets);総平均法（暗号資産（法
第四十八条の二第一項第二条第一項第十六号に規定する暗号資産をいう。以下この款において同じ。）をその種類の異なるごとに区別し、その種類の同じものについて、その年一月一日において有していた種類を同じくする暗号資産の取得価額の総額とその年中に取得をした種類を同じくする暗号資産の取得価額の総額との合計額をこれらの暗号資産の総数量で除して計算した価額をその一単位当たりの取得価額とする方法をいう。）