Order for Enforcement of the Income Tax Act
Article 119-4, paragraph (2)
第百十九条の四第二項
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 provisions of Article 101, paragraphs (2) through (5) (Procedures for Changing Inventory Valuation Methods) apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "amount of business income" in paragraph (3) of that Article is deemed to be replaced with "amount of business income or amount of miscellaneous income".
第百一条第二項から第五項まで（棚卸資産の評価の方法の変更手続）の規定は、前項の場合について準用する。この場合において、同条第三項中「事業所得の金額」とあるのは、「事業所得の金額又は雑所得の金額」と読み替えるものとする。
The provisions of Article 101, paragraphs (2) through (5) (Procedures for Changing Inventory Valuation Methods) apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "amount of business income" in paragraph (3) of that Article is deemed to be replaced with "amount of business income, amount of capital gains, or amount of miscellaneous income".
第百一条第二項から第五項まで（棚卸資産の評価の方法の変更手続）の規定は、前項の場合について準用する。この場合において、同条第三項中「事業所得の金額」とあるのは、「事業所得の金額、譲渡所得の金額又は雑所得の金額」と読み替えるものとする。