# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四節 (Part 2, Chapter 1, Section 4)
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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第四節 (Part 2, Chapter 1, Section 4) — address `pt-2/ch-1/sec-4`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-07-21 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270101_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#pt-2/ch-1/sec-4
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act-enforcement-order/pt-2/ch-1/sec-4
- Every provision below carries its address and its place on this text's page on the line under it.
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below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
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They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第四節 必要経費等の計算 — Section 4 Calculation of Necessary Expenses, etc.
heading: machine translation, not official
pt-2/ch-1/sec-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#pt-2/ch-1/sec-4
## 第一款 必要経費に算入されないもの — Subsection 1 Matters Not Included in Necessary Expenses
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#pt-2/ch-1/sec-4/subsec-1
### 第九十六条（家事関連費） — Household-Related Expenses
caption: machine translation, not official
art-96 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-96
**第一項** 法第四十五条第一項第一号（必要経費とされない家事関連費）に規定する政令で定める経費は、次に掲げる経費以外の経費とする。
art-96/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-96/par-1
The expenses specified by Cabinet Order prescribed in Article 45, paragraph (1), item (i) (Household-Related Expenses Not Treated as Necessary Expenses) of the Act are expenses other than the following expenses.
machine translation, not official
**一** 家事上の経費に関連する経費の主たる部分が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の遂行上必要であり、かつ、その必要である部分を明らかに区分することができる場合における当該部分に相当する経費
art-96/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-96/par-1/item-1
expenses equivalent to the relevant portion, where the main part of the expenses related to household expenses is necessary for carrying out business that gives rise to real property income, business income, timber income, or miscellaneous income, and that necessary portion can be clearly distinguished;
machine translation, not official
**二** 前号に掲げるもののほか、青色申告書を提出することにつき税務署長の承認を受けている居住者に係る家事上の経費に関連する経費のうち、取引の記録等に基づいて、不動産所得、事業所得又は山林所得を生ずべき業務の遂行上直接必要であつたことが明らかにされる部分の金額に相当する経費
art-96/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-96/par-1/item-2
beyond what is listed in the preceding item, expenses, among the expenses related to household expenses pertaining to a Resident who has obtained the approval of the district director for filing a Blue Return, equivalent to the amount of the portion that is clarified, on the basis of transaction records, etc., to have been directly necessary for carrying out business that gives rise to real property income, business income, or timber income.
machine translation, not official
### 第九十七条（必要経費に算入される利子税の計算） — Calculation of Interest Tax Included in Necessary Expenses
caption: machine translation, not official
art-97 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97
**第一項** 法第四十五条第一項第二号（必要経費とされない所得税）に規定する政令で定める利子税は、次の各号に掲げる利子税の区分に応じ当該各号に定める金額に相当する利子税とする。
art-97/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97/par-1
The interest tax specified by Cabinet Order prescribed in Article 45, paragraph (1), item (ii) (Income Tax Not Treated as Necessary Expenses) of the Act is the interest tax equivalent to the amount specified in each of the following items for the category of interest tax listed in that item.
machine translation, not official
**一** 法第四十五条第一項第二号に規定する事業を行う居住者が納付した法第百三十一条第三項（確定申告税額の延納に係る利子税）の規定による利子税 その利子税の額に、その利子税の基礎となつた所得税に係る年分の各種所得の金額（給与所得の金額及び退職所得の金額を除く。）の合計額のうちに当該年分の当該事業から生じた不動産所得の金額、事業所得の金額及び山林所得の金額の合計額の占める割合を乗じて計算した金額
art-97/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97/par-1/item-1
interest tax under Article 131, paragraph (3) (Interest Tax on Deferment of Payment of Tax Amount Under a Tax Return) of the Act paid by a Resident carrying on the business prescribed in Article 45, paragraph (1), item (ii) of the Act: the amount calculated by multiplying the amount of that interest tax by the ratio of the sum of the amount of real property income, the amount of business income, and the amount of timber income arising from that business for that year to the sum of the amounts of Income in Each Class (excluding the amount of salary income and the amount of retirement income) for the year of the income tax that was the basis of that interest tax;
machine translation, not official
**二** 山林所得を生ずべき事業を行う居住者が納付した法第百三十六条（延払条件付譲渡に係る所得税額の延納に係る利子税）の規定による利子税で当該事業から生じた山林所得に係るもの その利子税の額
art-97/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97/par-1/item-2
interest tax under Article 136 (Tax Levied as Interest for Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) of the Act paid by a Resident carrying on business that gives rise to timber income, that pertains to timber income arising from that business: the amount of that interest tax;
machine translation, not official
**三** 事業所得を生ずべき事業を行う居住者が納付した法第百三十七条の二第十二項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予に係る利子税）の規定による利子税 その利子税の額に、その利子税の基礎となつた法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出の日の属する年分の当該国外転出をした居住者の所得税に係るイに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額
art-97/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97/par-1/item-3
interest tax under Article 137-2, paragraph (12) (Interest Tax on Tax Payment Grace Period Where the Special Provisions on Capital Gains upon Departure from Japan Apply) of the Act paid by a Resident carrying on business that gives rise to business income: the amount calculated by multiplying the amount of that interest tax by the ratio of the amount listed in (b) to the amount listed in (a) in respect of the income tax that was the basis of that interest tax, being the income tax of the Resident who has departed from Japan for the year that includes the date of departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act:
machine translation, not official
**イ** 法第六十条の二第一項から第三項までの規定により行われたものとみなされた有価証券等（同条第一項に規定する有価証券等をいう。以下この項において同じ。）の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額、未決済信用取引等（同条第二項に規定する未決済信用取引等をいう。以下この項において同じ。）の決済による事業所得の金額及び雑所得の金額並びに未決済デリバティブ取引（同条第三項に規定する未決済デリバティブ取引をいう。以下この項において同じ。）の決済による事業所得の金額及び雑所得の金額の合計額
art-97/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97/par-1/item-3/sub-1
the sum of the amount of business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of Securities and similar interests (meaning Securities and similar interests prescribed in Article 60-2, paragraph (1) of the Act; the same applies hereinafter in this paragraph) deemed to have been made pursuant to Article 60-2, paragraphs (1) through (3) of the Act, the amount of business income and the amount of miscellaneous income from the settlement of unsettled margin transactions or similar transactions (meaning unsettled margin transactions or similar transactions prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph), and the amount of business income and the amount of miscellaneous income from the settlement of unsettled derivatives transactions (meaning unsettled derivatives transactions prescribed in paragraph (3) of that Article; the same applies hereinafter in this paragraph);
machine translation, not official
**ロ** 法第六十条の二第一項から第三項までの規定により行われたものとみなされた有価証券等の譲渡による事業所得の金額、未決済信用取引等の決済による事業所得の金額及び未決済デリバティブ取引の決済による事業所得の金額の合計額
art-97/par-1/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97/par-1/item-3/sub-2
the sum of the amount of business income from the transfer of Securities and similar interests deemed to have been made pursuant to Article 60-2, paragraphs (1) through (3) of the Act, the amount of business income from the settlement of unsettled margin transactions or similar transactions, and the amount of business income from the settlement of unsettled derivatives transactions;
machine translation, not official
**四** 事業所得を生ずべき事業を行う居住者が納付した法第百三十七条の三第十四項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予に係る利子税）の規定による利子税 その利子税の額に、その利子税の基礎となつた法第六十条の三第四項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する贈与等の日の属する年分の同条第七項に規定する適用贈与者又は適用被相続人等の所得税に係るイに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額
art-97/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97/par-1/item-4
interest tax under Article 137-3, paragraph (14) (Interest Tax on Tax Payment Grace Period Where the Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer Apply) of the Act paid by a Resident carrying on business that gives rise to business income: the amount calculated by multiplying the amount of that interest tax by the ratio of the amount listed in (b) to the amount listed in (a) in respect of the income tax that was the basis of that interest tax, being the income tax, for the year that includes the date of the gift or similar transfer prescribed in Article 60-3, paragraph (4) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act, of the donor whose gift is taxed as a sale or the decedent whose estate is taxed as a sale prescribed in paragraph (7) of that Article:
machine translation, not official
**イ** 法第六十条の三第一項から第三項までの規定により行われたものとみなされた有価証券等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額、未決済信用取引等の決済による事業所得の金額及び雑所得の金額並びに未決済デリバティブ取引の決済による事業所得の金額及び雑所得の金額の合計額
art-97/par-1/item-4/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97/par-1/item-4/sub-1
the sum of the amount of business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of Securities and similar interests deemed to have been made pursuant to Article 60-3, paragraphs (1) through (3) of the Act, the amount of business income and the amount of miscellaneous income from the settlement of unsettled margin transactions or similar transactions, and the amount of business income and the amount of miscellaneous income from the settlement of unsettled derivatives transactions;
machine translation, not official
**ロ** 法第六十条の三第一項から第三項までの規定により行われたものとみなされた有価証券等の譲渡による事業所得の金額、未決済信用取引等の決済による事業所得の金額及び未決済デリバティブ取引の決済による事業所得の金額の合計額
art-97/par-1/item-4/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97/par-1/item-4/sub-2
the sum of the amount of business income from the transfer of Securities and similar interests deemed to have been made pursuant to Article 60-3, paragraphs (1) through (3) of the Act, the amount of business income from the settlement of unsettled margin transactions or similar transactions, and the amount of business income from the settlement of unsettled derivatives transactions.
machine translation, not official
**第二項** 前項第一号に規定する各種所得の金額の合計額並びに不動産所得の金額、事業所得の金額及び山林所得の金額の合計額は、同号に規定する年分の確定申告書に記載されたところによる。
art-97/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97/par-2
The sum of the amounts of Income in Each Class prescribed in item (i) of the preceding paragraph and the sum of the amount of real property income, the amount of business income, and the amount of timber income are as stated in the Tax Return for the year prescribed in that item.
machine translation, not official
**第三項** 第一項に規定する割合は、小数点以下二位まで算出し、三位以下を切り上げたところによる。
art-97/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97/par-3
The ratio prescribed in paragraph (1) is to be calculated to two decimal places, with fractions in the third decimal place and below rounded up.
machine translation, not official
### 第九十八条（必要経費に算入されない貨物割に係る延滞税等の範囲） — Scope of Delinquent Tax, etc. Pertaining to the Cargo Levy Not Included in Necessary Expenses
caption: machine translation, not official
art-98 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98
**第一項** 法第四十五条第一項第六号（家事関連費等の必要経費不算入等）に規定する政令で定めるものは、地方税法（昭和二十五年法律第二百二十六号）第七十二条の百第二項（貨物割の賦課徴収等）に規定する貨物割に係る延滞税及び加算税並びに同法附則第九条の四第二項（譲渡割の賦課徴収の特例等）に規定する譲渡割に係る延滞税、利子税及び加算税とする。
art-98/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98/par-1
The matters specified by Cabinet Order prescribed in Article 45, paragraph (1), item (vi) (Exclusion of Household-Related Expenses from Necessary Expenses) of the Act are delinquent tax and additional tax pertaining to the Cargo Levy prescribed in Article 72-100, paragraph (2) (Assessment and Collection, etc. of the Cargo Levy) of the Local Tax Act (Act No. 226 of 1950), and delinquent tax, interest tax, and additional tax pertaining to the Transfer Levy prescribed in Article 9-4, paragraph (2) (Special Provisions on the Assessment and Collection of the Transfer Levy, etc.) of the Supplementary Provisions of that Act.
machine translation, not official
**第二項** 法第四十五条第一項第八号に規定する政令で定める損害賠償金（これに類するものを含む。）は、同項第一号に掲げる経費に該当する損害賠償金（これに類するものを含む。以下この項において同じ。）のほか、不動産所得、事業所得、山林所得又は雑所得を生ずべき業務に関連して、故意又は重大な過失によつて他人の権利を侵害したことにより支払う損害賠償金とする。
art-98/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98/par-2
The damages (including those similar thereto) specified by Cabinet Order prescribed in Article 45, paragraph (1), item (viii) of the Act are, in addition to damages falling under the expenses listed in item (i) of that paragraph (including those similar thereto; the same applies hereinafter in this paragraph), damages paid for having infringed the rights of another person intentionally or through gross negligence in connection with business that gives rise to real property income, business income, timber income, or miscellaneous income.
machine translation, not official
### 第九十八条の二（必要経費に算入される資産の額） — Amount of Assets Included in Necessary Expenses
caption: machine translation, not official
art-98-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98-2
**第一項** 法第四十五条第三項（家事関連費等の必要経費不算入等）に規定する政令で定める額は、同項の資産の販売又は譲渡及び資産の引渡しを要する役務の提供に係る不動産所得、事業所得、山林所得又は雑所得の総収入金額に係る売上原価その他当該総収入金額を得るため直接に要した費用の額のうち、これらの資産（同項各号に掲げる場合に該当する場合における当該各号の取引に係るものを除く。）が次の各号に掲げる資産のいずれに該当するかに応じ当該各号に定める金額とする。
art-98-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98-2/par-1
The amount specified by Cabinet Order prescribed in Article 45, paragraph (3) (Exclusion of Household-Related Expenses from Necessary Expenses) of the Act is, out of the cost of sales and other amounts of expenses directly required to obtain the gross revenue pertaining to real property income, business income, timber income, or miscellaneous income arising from the sale or transfer of the assets referred to in that paragraph and the provision of services requiring the delivery of assets, the amount specified in each of the following items according to which of the assets listed in those items those assets (excluding those pertaining to the transactions under the items of that paragraph in cases falling under the cases listed in those items) fall under.
machine translation, not official
**一** 購入した資産 当該資産の購入の代価（引取運賃、荷役費、運送保険料、購入手数料、関税（関税法（昭和二十九年法律第六十一号）第二条第一項第四号の二（定義）に規定する附帯税を除く。）その他当該資産の購入のために要した費用がある場合には、その費用の額を加算した金額）
art-98-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98-2/par-1/item-1
an asset that was purchased: the price paid for the purchase of that asset (where there are freight for taking delivery, cargo handling charges, transport insurance premiums, purchase commissions, customs duties (excluding the accessory tax prescribed in Article 2, paragraph (1), item (iv)-2 (Definitions) of the Customs Act (Act No. 61 of 1954)), or other expenses required for the purchase of that asset, the amount obtained by adding the amount of those expenses);
machine translation, not official
**二** 自己の製造等（製造、採掘、採取、栽培、養殖その他これらに準ずる行為をいう。以下この号において同じ。）に係る資産 当該資産の製造等のために直接に要した原材料費の額
art-98-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98-2/par-1/item-2
an asset pertaining to one's own manufacture, etc. (meaning manufacture, mining, extraction, cultivation, aquaculture, or other acts equivalent thereto; the same applies hereinafter in this item): the amount of raw material costs directly required for the manufacture, etc. of that asset;
machine translation, not official
**三** 前二号に規定する方法以外の方法により取得をした資産（次号に掲げるものを除く。） その取得の時における当該資産の取得のために通常要する価額
art-98-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98-2/par-1/item-3
an asset acquired by a method other than those prescribed in the preceding two items (excluding those listed in the following item): the price normally required to acquire that asset at the time of that acquisition;
machine translation, not official
**四** 贈与、相続又は遺贈により取得をした資産（第百三条第二項第一号（棚卸資産の取得価額）に掲げる棚卸資産又は法第六十条第一項第一号（贈与等により取得した資産の取得費等）に掲げる事由により取得した法第五十九条第一項（贈与等の場合の譲渡所得等の特例）に規定する資産に限る。以下この号において「受贈等資産」という。） 当該受贈等資産が当該贈与、相続又は遺贈に係る贈与者又は被相続人において第一号からこの号までに掲げる資産のいずれに該当するかに応じこれらの者におけるそれぞれこれらの号に定める金額
art-98-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98-2/par-1/item-4
an asset acquired by gift, inheritance, or bequest (limited to Inventory listed in Article 103, paragraph (2), item (i) (Acquisition Price of Inventory), or an asset prescribed in Article 59, paragraph (1) (Special Provisions on Capital Gains and Gifts) of the Act acquired on the grounds listed in Article 60, paragraph (1), item (i) (Acquisition Costs of Assets Acquired as Gifts) of the Act; hereinafter in this item referred to as an "asset received by gift, etc."): the amount specified in the respective items among items (i) through this item for the donor or decedent pertaining to that gift, inheritance, or bequest, according to which of the assets listed in items (i) through this item that asset received by gift, etc. falls under for those persons.
machine translation, not official
## 第二款 棚卸資産の評価 — Subsection 2 Valuation of Inventory
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#pt-2/ch-1/sec-4/subsec-2
## 第一目 棚卸資産の評価の方法 — Division 1 Methods of Valuing Inventory
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-2/div-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#pt-2/ch-1/sec-4/subsec-2/div-1
### 第九十九条（棚卸資産の評価の方法） — Methods of Valuing Inventory
caption: machine translation, not official
art-99 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99
**第一項** 法第四十七条第一項（棚卸資産の売上原価等の計算及びその評価の方法）の規定によるその年十二月三十一日（同項の居住者が年の中途において死亡し又は出国をした場合には、その死亡又は出国の時。以下この款において同じ。）において有する棚卸資産の評価額の計算上選定をすることができる同項に規定する政令で定める評価の方法は、次に掲げる方法（その年分の所得税について青色申告書を提出することにつき税務署長の承認を受けていない場合には、第一号に掲げる方法）とする。
art-99/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1
The methods of valuation specified by Cabinet Order prescribed in Article 47, paragraph (1) (Calculation of Costs of Inventory Sold and Valuation Methods) of the Act that may be selected for calculating, pursuant to that paragraph, the assessed value of Inventory held on December 31 of that year (where the Resident referred to in that paragraph dies or becomes Absent From Japan during the year, the time of that death or the start of that Absence From Japan; the same applies hereinafter in this Subsection) are the following methods (where approval from the district director for filing a Blue Return for the income tax for that year has not been obtained, the method listed in item (i)).
machine translation, not official
**一** 原価法（その年十二月三十一日において有する棚卸資産（以下この項において「期末棚卸資産」という。）につき次に掲げる方法のうちいずれかの方法によつてその取得価額を算出し、その算出した取得価額をもつて当該期末棚卸資産の評価額とする方法をいう。）
art-99/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1/item-1
the cost method (meaning a method of calculating the acquisition price of Inventory held on December 31 of that year (hereinafter in this paragraph referred to as "closing inventory") by any one of the following methods and taking the acquisition price so calculated as the assessed value of that closing inventory):
machine translation, not official
**イ** 個別法（期末棚卸資産の全部について、その個々の取得価額をその取得価額とする方法をいう。）
art-99/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1/item-1/sub-1
the specific identification method (meaning a method of taking the individual acquisition price of the whole of the closing inventory as its acquisition price);
machine translation, not official
**ロ** 先入先出法（期末棚卸資産をその種類、品質及び型（以下この項において「種類等」という。）の異なるごとに区別し、その種類等の同じものについて、当該期末棚卸資産をその年十二月三十一日から最も近い日において取得した種類等を同じくする棚卸資産から順次成るものとみなし、そのみなされた棚卸資産の取得価額をその取得価額とする方法をいう。）
art-99/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1/item-1/sub-2
the first-in first-out method (meaning a method of distinguishing closing inventory by differences in kind, quality, and model (hereinafter in this paragraph referred to as "types, etc."), and, for items of the same types, etc., regarding that closing inventory as consisting, in sequence, of Inventory of the same types, etc. starting from that acquired on the day nearest to December 31 of that year, and taking the acquisition price of the Inventory so regarded as its acquisition price);
machine translation, not official
**ハ** 総平均法（棚卸資産をその種類等の異なるごとに区別し、その種類等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等を同じくする棚卸資産の取得価額の総額とその年中に取得した種類等を同じくする棚卸資産の取得価額の総額との合計額をこれらの棚卸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。）
art-99/par-1/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1/item-1/sub-3
the total average method (meaning a method of distinguishing Inventory by differences in types, etc., and, for items of the same types, etc., taking as the acquisition price per unit the price calculated by dividing the sum of the total amount of the acquisition price of Inventory of the same types, etc. held on January 1 of that year and the total amount of the acquisition price of Inventory of the same types, etc. acquired during that year by the total quantity of that Inventory);
machine translation, not official
**ニ** 移動平均法（棚卸資産をその種類等の異なるごとに区別し、その種類等の同じものについて、当初の一単位当たりの取得価額が、再び種類等を同じくする棚卸資産を取得した場合にはその取得の時において有する当該棚卸資産とその取得した棚卸資産との数量及び取得価額を基礎として算出した平均単価によつて改定されたものとみなし、以後種類等を同じくする棚卸資産を取得する都度同様の方法により一単位当たりの取得価額が改定されたものとみなし、その年十二月三十一日から最も近い日において改定されたものとみなされた一単位当たりの取得価額をその一単位当たりの取得価額とする方法をいう。）
art-99/par-1/item-1/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1/item-1/sub-4
the moving average method (meaning a method of distinguishing Inventory by differences in types, etc., and, for items of the same types, etc., regarding the initial acquisition price per unit as having been revised, where Inventory of the same types, etc. is acquired again, to the average unit price calculated on the basis of the quantities and acquisition prices of the Inventory held at the time of that acquisition and the Inventory so acquired, regarding the acquisition price per unit as having been revised by the same method each time Inventory of the same types, etc. is acquired thereafter, and taking as the acquisition price per unit the acquisition price per unit regarded as having been revised on the day nearest to December 31 of that year);
machine translation, not official
**ホ** 最終仕入原価法（期末棚卸資産をその種類等の異なるごとに区別し、その種類等の同じものについて、その年十二月三十一日から最も近い日において取得したものの一単位当たりの取得価額をその一単位当たりの取得価額とする方法をいう。）
art-99/par-1/item-1/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1/item-1/sub-5
the last purchase cost method (meaning a method of distinguishing closing inventory by differences in types, etc., and, for items of the same types, etc., taking the acquisition price per unit of those acquired on the day nearest to December 31 of that year as the acquisition price per unit);
machine translation, not official
**ヘ** 売価還元法（期末棚卸資産をその種類等又は通常の差益の率（棚卸資産の通常の販売価額のうちに当該通常の販売価額から当該棚卸資産を取得するために通常要する価額を控除した金額の占める割合をいう。以下この項において同じ。）の異なるごとに区別し、その種類等又は通常の差益の率の同じものについて、その年十二月三十一日における種類等又は通常の差益の率を同じくする棚卸資産の通常の販売価額の総額に原価の率（当該通常の販売価額の総額とその年中に販売した当該棚卸資産の対価の総額との合計額のうちにその年一月一日における当該棚卸資産の取得価額の総額とその年中に取得した当該棚卸資産の取得価額の総額との合計額の占める割合をいう。）を乗じて計算した金額をその取得価額とする方法をいう。）
art-99/par-1/item-1/sub-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1/item-1/sub-6
the retail method (meaning a method of distinguishing closing inventory by differences in types, etc. or the ordinary gross profit rate (meaning the ratio that the amount obtained by deducting the price normally required to acquire the Inventory from the ordinary sales price of the Inventory bears to that ordinary sales price; the same applies hereinafter in this paragraph), and, for items of the same types, etc. or ordinary gross profit rate, taking as the acquisition price the amount calculated by multiplying the total of the ordinary sales prices of Inventory of the same types, etc. or ordinary gross profit rate as of December 31 of that year by the cost ratio (meaning the ratio that the sum of the total amount of the acquisition price of that Inventory as of January 1 of that year and the total amount of the acquisition price of that Inventory acquired during that year bears to the sum of the total of those ordinary sales prices and the total amount of consideration for that Inventory sold during that year));
machine translation, not official
**二** 低価法（期末棚卸資産をその種類等（前号ヘに掲げる売価還元法により算出した取得価額による原価法により計算した価額を基礎とするものにあつては、種類等又は通常の差益の率。以下この号において同じ。）の異なるごとに区別し、その種類等の同じものについて、前号に掲げる方法のうちいずれかの方法により算出した取得価額による原価法により評価した価額とその年十二月三十一日における価額とのうちいずれか低い価額をもつてその評価額とする方法をいう。）
art-99/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1/item-2
the lower of cost or market method (meaning a method of distinguishing closing inventory by differences in types, etc. (for those based on the price calculated by the cost method using the acquisition price calculated by the retail method listed in (f) of the preceding item, types, etc. or ordinary gross profit rate; the same applies hereinafter in this item), and, for items of the same types, etc., taking as the assessed value the lower of the price assessed by the cost method using the acquisition price calculated by any of the methods listed in the preceding item and the price as of December 31 of that year).
machine translation, not official
**第二項** 前項第一号イに掲げる個別法により算出した取得価額による原価法（当該原価法により評価した価額を基礎とする同項第二号に掲げる低価法を含む。）は、棚卸資産のうち通常一の取引によつて大量に取得され、かつ、規格に応じて価格が定められているものについては、同項の規定にかかわらず、選定することができない。
art-99/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-2
The cost method using the acquisition price calculated by the specific identification method listed in item (i), (a) of the preceding paragraph (including the lower of cost or market method listed in item (ii) of that paragraph that is based on the price assessed by that cost method) may not be selected, notwithstanding the provisions of that paragraph, for Inventory that is normally acquired in large quantities through a single transaction and whose price is determined according to specifications.
machine translation, not official
### 第九十九条の二（棚卸資産の特別な評価の方法） — Special Methods of Valuing Inventory
caption: machine translation, not official
art-99-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2
**第一項** 居住者は、その有する棚卸資産の評価額を前条第一項に規定する評価の方法に代え当該評価の方法以外の評価の方法により計算することについて納税地の所轄税務署長の承認を受けた場合には、当該資産のその承認を受けた日の属する年分以後の各年分の評価額の計算については、その承認を受けた評価の方法を選定することができる。
art-99-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-1
A Resident who has obtained the approval of the competent district director with jurisdiction over the place for tax payment to calculate the assessed value of Inventory that the Resident holds by a method of valuation other than the method of valuation prescribed in paragraph (1) of the preceding Article, in place of that method of valuation, may select the approved method of valuation for calculating the assessed value of those assets for the year that includes the day on which the approval was obtained and each subsequent year.
machine translation, not official
**第二項** 前項の承認を受けようとする居住者は、その採用しようとする評価の方法の内容、その方法を採用しようとする理由、その方法により評価額の計算をしようとする次条第一項に規定する事業の種類及び資産の区分その他財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。
art-99-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-2
A Resident who intends to obtain the approval referred to in the preceding paragraph must submit to the competent district director with jurisdiction over the place for tax payment a written application stating the particulars of the method of valuation that the Resident intends to adopt, the reason for intending to adopt that method, the type of business and category of assets prescribed in paragraph (1) of the following Article for which the Resident intends to calculate the assessed value by that method, and other matters specified by Ministry of Finance Order.
machine translation, not official
**第三項** 税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、その申請に係る評価の方法並びに次条第一項に規定する事業の種類及び資産の区分を承認し、又はその申請に係る評価の方法によつてはその居住者の各年分の事業所得の金額の計算が適正に行われ難いと認めるときは、その申請を却下する。
art-99-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-3
When the written application referred to in the preceding paragraph is submitted, the district director is, without delay, to examine it and either approve the method of valuation and the type of business and category of assets prescribed in paragraph (1) of the following Article pertaining to the application or, where the district director finds that calculation of the amount of business income of that Resident for each year would be difficult to carry out properly by the method of valuation pertaining to the application, reject the application.
machine translation, not official
**第四項** 税務署長は、第一項の承認をした後、その承認に係る評価の方法によりその承認に係る棚卸資産の評価額の計算をすることを不適当とする特別の事情が生じたと認める場合には、その承認を取り消すことができる。
art-99-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-4
After granting the approval referred to in paragraph (1), where the district director finds that special circumstances have arisen that make it inappropriate to calculate the assessed value of the Inventory pertaining to the approval by the method of valuation pertaining to the approval, the district director may rescind the approval.
machine translation, not official
**第五項** 税務署長は、前二項の処分をするときは、その処分に係る居住者に対し、書面によりその旨を通知する。
art-99-2/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-5
When taking the disposition referred to in the preceding two paragraphs, the district director is to notify the Resident subject to the disposition to that effect in writing.
machine translation, not official
**第六項** 第四項の処分があつた場合には、その処分のあつた日の属する年分以後の各年分の事業所得の金額を計算する場合のその処分に係る棚卸資産の評価額の計算についてその処分の効果が生ずるものとする。
art-99-2/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-6
Where the disposition referred to in paragraph (4) has been made, the effect of that disposition arises with respect to the calculation of the assessed value of the Inventory pertaining to that disposition when calculating the amount of business income for the year that includes the day on which the disposition was made and each subsequent year.
machine translation, not official
**第七項** 居住者は、第四項の処分を受けた場合には、その処分を受けた日の属する年分の所得税に係る確定申告期限までに、その処分に係る棚卸資産につき、次条第一項に規定する事業の種類及び資産の区分ごとに、前条第一項に規定する評価の方法のうちそのよるべき方法を書面により納税地の所轄税務署長に届け出なければならない。
art-99-2/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-7
A Resident who has received the disposition referred to in paragraph (4) must, by the Filing Deadline for the income tax for the year that includes the day on which the Resident received the disposition, notify the competent district director with jurisdiction over the place for tax payment in writing, for the Inventory pertaining to that disposition, for each type of business and category of assets prescribed in paragraph (1) of the following Article, of the method of valuation to be used among the methods of valuation prescribed in paragraph (1) of the preceding Article.
machine translation, not official
### 第百条（棚卸資産の評価の方法の選定） — Selection of Methods of Valuing Inventory
caption: machine translation, not official
art-100 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-100
**第一項** 第九十九条第一項（棚卸資産の評価の方法）に規定する棚卸資産の評価の方法は、居住者の営む事業の種類ごとに、かつ、商品又は製品（副産物及び作業くずを除く。）、半製品、仕掛品（半成工事を含む。）、主要原材料及び補助原材料その他の棚卸資産の区分ごとに選定しなければならない。
art-100/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-100/par-1
The method of valuing Inventory prescribed in Article 99, paragraph (1) (Methods of Valuing Inventory) must be selected for each type of business carried on by a Resident and for each category of Inventory, namely goods or products (excluding by-products and work scrap), semi-finished products, work in process (including partially completed construction work), principal raw materials and auxiliary raw materials, and other Inventory.
machine translation, not official
**第二項** 居住者は、次の各号に掲げる者の区分に応じ当該各号に掲げる日の属する年分の所得税に係る確定申告期限までに、棚卸資産につき、前項に規定する事業の種類及び資産の区分ごとに、第九十九条第一項に規定する評価の方法のうちそのよるべき方法を書面により納税地の所轄税務署長に届け出なければならない。
art-100/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-100/par-2
A Resident must, by the Filing Deadline for the income tax for the year that includes the day listed in each of the following items according to the category of persons listed in that item, notify the competent district director with jurisdiction over the place for tax payment in writing, for Inventory, for each type of business and category of assets prescribed in the preceding paragraph, of the method of valuation to be used among the methods of valuation prescribed in Article 99, paragraph (1).
machine translation, not official
**一** 新たに事業所得を生ずべき事業を開始した居住者 当該事業を開始した日
art-100/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-100/par-2/item-1
a Resident who has newly commenced a business that gives rise to business income: the day on which that business was commenced;
machine translation, not official
**二** 前号の事業を開始した後新たに他の種類の事業を開始し又は事業の種類を変更した居住者 当該他の種類の事業を開始し又は事業の種類を変更した日
art-100/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-100/par-2/item-2
a Resident who, after commencing the business referred to in the preceding item, has newly commenced another type of business or changed the type of business: the day on which the Resident commenced that other type of business or changed the type of business.
machine translation, not official
### 第百一条（棚卸資産の評価の方法の変更手続） — Procedures for Changing Methods of Valuing Inventory
caption: machine translation, not official
art-101 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101
**第一項** 居住者は、棚卸資産につき選定した評価の方法（その評価の方法を届け出なかつた者がよるべきこととされている次条第一項に規定する評価の方法を含む。）を変更しようとするときは、納税地の所轄税務署長の承認を受けなければならない。
art-101/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-1
A Resident who intends to change the method of valuation selected for Inventory (including the method of valuation prescribed in paragraph (1) of the following Article that a person who has not notified a method of valuation is required to use) must obtain the approval of the competent district director with jurisdiction over the place for tax payment.
machine translation, not official
**第二項** 前項の承認を受けようとする居住者は、その新たな評価の方法を採用しようとする年の三月十五日までに、その旨、変更しようとする理由その他財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。
art-101/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-2
A Resident who intends to obtain the approval referred to in the preceding paragraph must submit to the competent district director with jurisdiction over the place for tax payment, by March 15 of the year in which the Resident intends to adopt the new method of valuation, a written application stating that fact, the reason for the intended change, and other matters specified by Ministry of Finance Order.
machine translation, not official
**第三項** 税務署長は、前項の申請書の提出があつた場合において、その申請書を提出した居住者が現によつている評価の方法を採用してから相当期間を経過していないとき、又は変更しようとする評価の方法によつてはその者の各年分の事業所得の金額の計算が適正に行われ難いと認めるときは、その申請を却下することができる。
art-101/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-3
Where the written application referred to in the preceding paragraph is submitted, the district director may reject the application if a considerable period has not elapsed since the Resident who submitted the written application adopted the method of valuation currently in use, or if the district director finds that calculation of the amount of business income of that Resident for each year would be difficult to carry out properly by the method of valuation to which the Resident intends to change.
machine translation, not official
**第四項** 税務署長は、第二項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした居住者に対し、書面によりその旨を通知する。
art-101/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-4
Where the written application referred to in paragraph (2) is submitted, and the district director makes a disposition of approval or rejection of the application, the district director is to notify the Resident who made the application to that effect in writing.
machine translation, not official
**第五項** 第二項の申請書の提出があつた場合において、その年十二月三十一日までにその申請につき承認又は却下の処分がなかつたときは、同日においてその承認があつたものとみなす。
art-101/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-5
Where the written application referred to in paragraph (2) has been submitted, if no disposition of approval or rejection has been made on the application by December 31 of that year, the approval is deemed to have been granted on that day.
machine translation, not official
### 第百二条（棚卸資産の法定評価方法） — Statutory Methods of Valuing Inventory
caption: machine translation, not official
art-102 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-102
**第一項** 法第四十七条第一項（棚卸資産の売上原価等の計算及びその評価の方法）に規定する評価の方法を選定しなかつた場合又は選定した方法により評価しなかつた場合における政令で定める方法は、第九十九条第一項第一号ホ（棚卸資産の評価の方法）に掲げる最終仕入原価法により算出した取得価額による原価法とする。
art-102/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-102/par-1
The method specified by Cabinet Order in the case where a method of valuation prescribed in Article 47, paragraph (1) (Calculation of Costs of Inventory Sold and Valuation Methods) of the Act has not been selected or Inventory has not been valued by the method selected is the cost method using the acquisition price calculated by the last purchase cost method listed in Article 99, paragraph (1), item (i), (e) (Methods of Valuing Inventory).
machine translation, not official
**第二項** 税務署長は、居住者が棚卸資産につき選定した評価の方法（評価の方法を届け出なかつた居住者がよるべきこととされている前項に規定する評価の方法を含む。）により評価しなかつた場合において、その居住者が行つた評価の方法が第九十九条第一項に規定する評価の方法のうちいずれかの方法に該当し、かつ、その行つた評価の方法によつてもその居住者の各年分の事業所得の金額の計算を適正に行うことができると認めるときは、その行つた評価の方法により計算した各年分の事業所得の金額を基礎として更正又は決定をすることができる。
art-102/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-102/par-2
Where a Resident has not valued Inventory by the method of valuation selected for it (including the method of valuation prescribed in the preceding paragraph that a Resident who has not notified a method of valuation is required to use), if the district director finds that the method of valuation the Resident used falls under one of the methods of valuation prescribed in Article 99, paragraph (1) and that the amount of business income of the Resident for each year can be properly calculated even by the method of valuation used, the district director may make a Reassessment or determination on the basis of the amount of business income for each year calculated by the method of valuation used.
machine translation, not official
## 第二目 棚卸資産の取得価額 — Division 2 Acquisition Price of Inventory
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-2/div-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#pt-2/ch-1/sec-4/subsec-2/div-2
### 第百三条（棚卸資産の取得価額） — Acquisition Price of Inventory
caption: machine translation, not official
art-103 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103
**第一項** 第九十九条第一項（棚卸資産の評価の方法）又は第九十九条の二第一項（棚卸資産の特別な評価の方法）の規定による棚卸資産の評価額の計算の基礎となる棚卸資産の取得価額は、別段の定めがあるものを除き、次の各号に掲げる資産の区分に応じ当該各号に定める金額とする。
art-103/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1
Except where otherwise provided, the acquisition price of Inventory that forms the basis for calculating the assessed value of Inventory pursuant to Article 99, paragraph (1) (Methods of Valuing Inventory) or Article 99-2, paragraph (1) (Special Methods of Valuing Inventory) is the amount specified in each of the following items for the category of assets listed in that item.
machine translation, not official
**一** 購入した棚卸資産 次に掲げる金額の合計額
art-103/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1/item-1
Inventory that was purchased: the sum of the following amounts:
machine translation, not official
**イ** 当該資産の購入の代価（引取運賃、荷役費、運送保険料、購入手数料、関税（関税法第二条第一項第四号の二（定義）に規定する附帯税を除く。）その他当該資産の購入のために要した費用がある場合には、その費用の額を加算した金額）
art-103/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1/item-1/sub-1
the price paid for the purchase of that asset (where there are freight for taking delivery, cargo handling charges, transport insurance premiums, purchase commissions, customs duties (excluding the accessory tax prescribed in Article 2, paragraph (1), item (iv)-2 (Definitions) of the Customs Act), or other expenses required for the purchase of that asset, the amount obtained by adding the amount of those expenses);
machine translation, not official
**ロ** 当該資産を消費し、又は販売の用に供するために直接要した費用の額
art-103/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1/item-1/sub-2
the amount of expenses directly required to put that asset to consumption or make it available for sale;
machine translation, not official
**二** 自己の製造、採掘、採取、栽培、養殖その他これらに準ずる行為（以下この号において「製造等」という。）に係る棚卸資産 次に掲げる金額の合計額
art-103/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1/item-2
Inventory pertaining to one's own manufacture, mining, extraction, cultivation, aquaculture, or other acts equivalent thereto (hereinafter in this item referred to as "manufacture, etc."): the sum of the following amounts:
machine translation, not official
**イ** 当該資産の製造等のために要した原材料費、労務費及び経費の額
art-103/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1/item-2/sub-1
the amount of raw material costs, labor costs, and expenses required for the manufacture, etc. of that asset;
machine translation, not official
**ロ** 当該資産を消費し、又は販売の用に供するために直接要した費用の額
art-103/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1/item-2/sub-2
the amount of expenses directly required to put that asset to consumption or make it available for sale;
machine translation, not official
**三** 前二号に規定する方法以外の方法により取得した棚卸資産 次に掲げる金額の合計額
art-103/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1/item-3
Inventory acquired by a method other than those prescribed in the preceding two items: the sum of the following amounts:
machine translation, not official
**イ** その取得の時における当該資産の取得のために通常要する価額
art-103/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1/item-3/sub-1
the price normally required to acquire that asset at the time of that acquisition;
machine translation, not official
**ロ** 当該資産を消費し、又は販売の用に供するために直接要した費用の額
art-103/par-1/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1/item-3/sub-2
the amount of expenses directly required to put that asset to consumption or make it available for sale.
machine translation, not official
**第二項** 次の各号に掲げる棚卸資産の前項に規定する取得価額は、当該各号に定める金額とする。
art-103/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-2
The acquisition price prescribed in the preceding paragraph of the Inventory listed in each of the following items is the amount specified in that item.
machine translation, not official
**一** 贈与、相続又は遺贈により取得した棚卸資産（法第四十条第一項第一号（棚卸資産の贈与等の場合の総収入金額算入）に掲げる贈与又は遺贈により取得したものを除く。） 被相続人の死亡の時において、当該被相続人が当該資産につきよるべきものとされていた評価の方法により評価した金額
art-103/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-2/item-1
Inventory acquired by gift, inheritance, or bequest (excluding that acquired by a gift or bequest listed in Article 40, paragraph (1), item (i) (Inclusion of Gifts of Inventory in Gross Revenue) of the Act): the amount assessed, at the time of death of the decedent, by the method of valuation that the decedent was required to use for that asset;
machine translation, not official
**二** 法第四十条第一項第二号に掲げる譲渡により取得した棚卸資産 当該譲渡の対価の額と同号に定める金額との合計額に当該資産を消費し、又は販売の用に供するために直接要した費用の額を加算した金額
art-103/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-2/item-2
Inventory acquired by a transfer listed in Article 40, paragraph (1), item (ii) of the Act: the amount obtained by adding the amount of expenses directly required to put that asset to consumption or make it available for sale to the sum of the amount of consideration for that transfer and the amount specified in that item.
machine translation, not official
**第三項** 法第四十一条第二項（農産物の収穫の場合の総収入金額算入）の規定により取得したものとみなされる同項に規定する農産物の第一項に規定する取得価額は、同条第二項に規定する収穫価額に当該農産物を消費し、又は販売の用に供するために直接要した費用の額を加算した金額とする。
art-103/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-3
The acquisition price, prescribed in paragraph (1), of agricultural products deemed to have been acquired pursuant to Article 41, paragraph (2) (Inclusion of Crop Harvests in Gross Revenue) of the Act, being the agricultural products prescribed in that paragraph, is the amount obtained by adding the amount of expenses directly required to put those agricultural products to consumption or make them available for sale to the value of the harvest prescribed in Article 41, paragraph (2) of the Act.
machine translation, not official
### 第百四条（棚卸資産の取得価額の特例） — Special Provisions on Acquisition Price of Inventory
caption: machine translation, not official
art-104 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-104
**第一項** 居住者の有する棚卸資産につき次に掲げる事実が生じた場合には、その事実の生じた日の属する年以後の各年における当該資産の第九十九条第一項（棚卸資産の評価の方法）又は第九十九条の二第一項（棚卸資産の特別な評価の方法）の規定による評価額の計算については、その年十二月三十一日における当該資産の価額をもつて、前条第一項に規定する取得価額とすることができる。
art-104/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-104/par-1
Where any of the following events has occurred with respect to Inventory held by a Resident, for the calculation of the assessed value of that asset pursuant to Article 99, paragraph (1) (Methods of Valuing Inventory) or Article 99-2, paragraph (1) (Special Methods of Valuing Inventory) for the year that includes the day on which the event occurred and each subsequent year, the value of that asset as of December 31 of that year may be treated as the acquisition price prescribed in paragraph (1) of the preceding Article.
machine translation, not official
**一** 当該資産が災害により著しく損傷したこと。
art-104/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-104/par-1/item-1
that the asset has been seriously damaged by a Disaster;
machine translation, not official
**二** 当該資産が著しく陳腐化したこと。
art-104/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-104/par-1/item-2
that the asset has become significantly obsolete;
machine translation, not official
**三** 前二号に準ずる特別の事実
art-104/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-104/par-1/item-3
a special event equivalent to those in the preceding two items.
machine translation, not official
## 第三款 有価証券の評価 — Subsection 3 Valuation of Securities
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#pt-2/ch-1/sec-4/subsec-3
## 第一目 有価証券の評価の方法 — Division 1 Methods of Valuing Securities
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-3/div-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#pt-2/ch-1/sec-4/subsec-3/div-1
### 第百五条（有価証券の評価の方法） — Methods of Valuing Securities
caption: machine translation, not official
art-105 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105
**第一項** 法第四十八条第一項（有価証券の譲渡原価等の計算及びその評価の方法）の規定によるその年十二月三十一日（同項の居住者が年の中途において死亡し又は出国をした場合には、その死亡又は出国の時。以下この条において同じ。）において有する有価証券（以下この項において「期末有価証券」という。）の評価額の計算上選定をすることができる評価の方法は、期末有価証券につき次に掲げる方法のうちいずれかの方法によつてその取得価額を算出し、その算出した取得価額をもつて当該期末有価証券の評価額とする方法とする。
art-105/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
The methods of valuation that may be selected, pursuant to Article 48, paragraph (1) (Calculation of Costs of Transferred Securities and Valuation Methods) of the Act, for calculating the assessed value of Securities held on December 31 of that year (where the Resident referred to in that paragraph dies or begins an Absence From Japan during the year, the time of that death or of the start of that Absence From Japan; the same applies hereinafter in this Article) (hereinafter in this paragraph referred to as "year-end Securities") are methods of calculating the acquisition price of the year-end Securities by any one of the following methods and taking the acquisition price so calculated as the assessed value of those year-end Securities.
machine translation, not official
**一** 総平均法（有価証券をその種類及び銘柄（以下この項において「種類等」という。）の異なるごとに区別し、その種類等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等を同じくする有価証券の取得価額の総額とその年中に取得した種類等を同じくする有価証券の取得価額の総額との合計額をこれらの有価証券の総数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。）
art-105/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1/item-1
the total average method (meaning a method of distinguishing Securities by differences in kind and issue (hereinafter in this paragraph referred to as "types, etc."), and, for items of the same types, etc., taking as the acquisition price per unit the price calculated by dividing the sum of the total amount of the acquisition price of Securities of the same types, etc. held on January 1 of that year and the total amount of the acquisition price of Securities of the same types, etc. acquired during that year by the total number of those Securities);
machine translation, not official
**二** 移動平均法（有価証券をその種類等の異なるごとに区別し、その種類等の同じものについて、当初の一単位当たりの取得価額が、種類等を同じくする有価証券を再び取得した場合にはその取得の時において有する当該有価証券とその取得した有価証券との数及び取得価額を基礎として算出した平均単価によつて改定されたものとみなし、以後種類等を同じくする有価証券を取得する都度同様の方法により一単位当たりの取得価額が改定されたものとみなし、その年十二月三十一日から最も近い日において改定されたものとみなされた一単位当たりの取得価額をその一単位当たりの取得価額とする方法をいう。）
art-105/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1/item-2
the moving average method (meaning a method of distinguishing Securities by differences in types, etc., and, for items of the same types, etc., regarding the initial acquisition price per unit as having been revised, where Securities of the same types, etc. are acquired again, to the average unit price calculated on the basis of the numbers and acquisition prices of the Securities held at the time of that acquisition and the Securities so acquired, regarding the acquisition price per unit as having been revised by the same method each time Securities of the same types, etc. are acquired thereafter, and taking as the acquisition price per unit the acquisition price per unit regarded as having been revised on the day nearest to December 31 of that year).
machine translation, not official
**第二項** 居住者の有する株式（出資及び投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口を含む。）又は投資信託若しくは特定受益証券発行信託の受益権について、その年の中途において第百十条から第百十六条まで（株式の分割等の場合の株式等の取得価額）に規定する事実（以下この項において「事実」という。）があつた場合には、当該事実（その年中に二回以上にわたつて事実があつた場合には、その年十二月三十一日から最も近い日における事実）があつた日をその年一月一日とみなして、その年以後の各年における前項の規定による当該株式又は受益権の評価額の計算をするものとする。
art-105/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-2
In the case where, in the middle of a year, an event prescribed in Articles 110 through 116 (Acquisition Price of Shares, etc. in Cases of Share Splits, etc.) (hereinafter in this paragraph referred to as an "event") occurs with respect to shares held by a Resident (including capital contributions and investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations) or beneficial interests in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, the day on which that event occurred (or, if events occurred two or more times during that year, the event on the day nearest to December 31 of that year) is deemed to be January 1 of that year, and the assessed value of those shares or beneficial interests under the provisions of the preceding paragraph is to be calculated for each year on or after that year.
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### 第百六条（有価証券の評価の方法の選定） — Selection of Valuation Methods for Securities
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art-106 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-106
**第一項** 有価証券の評価の方法は、その種類ごとに選定しなければならない。
art-106/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-106/par-1
The valuation method for Securities must be selected for each type of Securities.
machine translation, not official
**第二項** 居住者は、事業所得の基因となる有価証券を取得した場合（その取得した日の属する年の前年以前においてその有価証券と種類を同じくする有価証券で事業所得の基因となるものにつきこの項の規定による届出をすべき場合を除く。）には、同日の属する年分の所得税に係る確定申告期限までに、その有価証券と種類を同じくする有価証券につき、前条第一項に規定する評価の方法のうちそのよるべき方法を書面により納税地の所轄税務署長に届け出なければならない。
art-106/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-106/par-2
In the case where a Resident has acquired Securities that give rise to business income (excluding the case where a notification under this paragraph is to be made, in a year preceding the year in which the date of acquisition falls or in an earlier year, regarding Securities of the same type as those Securities that give rise to business income), the Resident must notify the competent district director with jurisdiction over the place for tax payment in writing, by the Filing Deadline for the income tax for the year in which that date falls, of the valuation method to be used, from among the valuation methods prescribed in paragraph (1) of the preceding Article, regarding Securities of the same type as those Securities.
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### 第百七条（有価証券の評価の方法の変更手続） — Procedures for Changing Valuation Methods for Securities
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art-107 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-107
**第一項** 居住者は、有価証券につき選定した評価の方法（その評価の方法を届け出なかつた者がよるべきこととされている次条第一項に規定する評価の方法を含む。）を変更しようとするときは、納税地の所轄税務署長の承認を受けなければならない。
art-107/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-107/par-1
A Resident who intends to change the valuation method selected for Securities (including the valuation method prescribed in paragraph (1) of the following Article that a person who has not notified a valuation method is to use) must obtain the approval of the competent district director with jurisdiction over the place for tax payment.
machine translation, not official
**第二項** 第百一条第二項から第五項まで（たな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。
art-107/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-107/par-2
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.
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### 第百八条（有価証券の法定評価方法） — Statutory Valuation Method for Securities
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art-108 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-108
**第一項** 法第四十八条第一項（有価証券の譲渡原価等の計算及びその評価の方法）に規定する政令で定める方法は、第百五条第一項第一号（総平均法）に掲げる総平均法により算出した取得価額による評価の方法とする。
art-108/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-108/par-1
The method specified by Cabinet Order prescribed in Article 48, paragraph (1) (Calculation of Costs of Transferred Securities and Valuation Methods) of the Act is the valuation method using the acquisition price calculated by the total average method set forth in Article 105, paragraph (1), item (i) (Total Average Method).
machine translation, not official
**第二項** 税務署長は、居住者が有価証券につき選定した評価の方法（その評価の方法を届け出なかつた居住者がよるべきこととされている前項に規定する評価の方法を含む。以下この項において同じ。）により評価しなかつた場合において、その居住者が行つた評価の方法がその居住者の選定した評価の方法以外の第百五条第一項に規定する評価の方法に該当し、かつ、その行つた評価の方法によつてもその居住者の各年分の事業所得の金額の計算を適正に行うことができると認めるときは、その行つた評価の方法により計算した各年分の事業所得の金額を基礎として更正又は決定をすることができる。
art-108/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-108/par-2
In the case where a Resident did not make a valuation by the valuation method the Resident selected for Securities (including the valuation method prescribed in the preceding paragraph that a Resident who has not notified a valuation method is to use; the same applies hereinafter in this paragraph), if a district director finds that the valuation method the Resident used falls under a valuation method prescribed in Article 105, paragraph (1) other than the valuation method the Resident selected, and that the Resident's amount of business income for each year can be properly calculated even by the valuation method the Resident used, the district director may make a Reassessment or determination on the basis of the amount of business income for each year calculated by the valuation method the Resident used.
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## 第二目 有価証券の取得価額 — Division 2 Acquisition Price of Securities
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pt-2/ch-1/sec-4/subsec-3/div-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#pt-2/ch-1/sec-4/subsec-3/div-2
### 第百九条（有価証券の取得価額） — Acquisition Price of Securities
caption: machine translation, not official
art-109 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109
**第一項** 第百五条第一項（有価証券の評価の方法）の規定による有価証券の評価額の計算の基礎となる有価証券の取得価額は、別段の定めがあるものを除き、次の各号に掲げる有価証券の区分に応じ当該各号に定める金額とする。
art-109/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1
Except as otherwise provided, the acquisition price of Securities that forms the basis for calculating the assessed value of Securities under Article 105, paragraph (1) (Valuation Methods for Securities) is, according to the category of Securities set forth in each of the following items, the amount specified in that item.
machine translation, not official
**一** 金銭の払込みにより取得した有価証券（第三号に該当するものを除く。） その払込みをした金銭の額（新株予約権（投資信託及び投資法人に関する法律第二条第十七項（定義）に規定する新投資口予約権を含む。以下この号及び第四号において同じ。）の行使により取得した有価証券にあつては当該新株予約権の取得価額を含むものとし、その金銭の払込みによる取得のために要した費用がある場合には、その費用の額を加算した金額）
art-109/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-1
Securities acquired through payment of money (excluding those falling under item (iii)): the amount of the money paid (for Securities acquired through the exercise of a share option (including a subscription right for new investment units prescribed in Article 2, paragraph (17) (Definitions) of the Act on Investment Trusts and Investment Corporations; the same applies hereinafter in this item and item (iv)), the acquisition price of that share option is included, and if there are expenses required for the acquisition through that payment of money, the amount obtained by adding the amount of those expenses);
machine translation, not official
**二** 第八十四条第一項（譲渡制限付株式の価額等）に規定する特定譲渡制限付株式又は承継譲渡制限付株式 その特定譲渡制限付株式又は承継譲渡制限付株式の同項に規定する譲渡についての制限が解除された日（同日前に同項の個人が死亡した場合において、当該個人の死亡の時に同条第二項第二号に規定する事由に該当しないことが確定している当該特定譲渡制限付株式又は承継譲渡制限付株式については、当該個人の死亡の日）における価額
art-109/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-2
Specified restricted shares or succeeding restricted shares prescribed in Article 84, paragraph (1) (Value of Restricted Shares, etc.): the value, on the day on which the restriction on transfer prescribed in that paragraph was lifted on those specified restricted shares or succeeding restricted shares (if the individual referred to in that paragraph died before that day, for those specified restricted shares or succeeding restricted shares regarding which it had been confirmed, at the time of the individual's death, that they do not fall under the grounds prescribed in paragraph (2), item (ii) of that Article, the day of the individual's death);
machine translation, not official
**三** 発行法人から与えられた第八十四条第三項の規定に該当する場合における同項各号に掲げる権利の行使により取得した有価証券 その有価証券のその権利の行使の日（同項第三号に掲げる権利の行使により取得した有価証券にあつては、当該権利に基づく払込み又は給付の期日（払込み又は給付の期間の定めがある場合には、当該払込み又は給付をした日））における価額
art-109/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-3
Securities acquired through the exercise of a right set forth in the items of Article 84, paragraph (3) that was given by the issuing corporation, in the case where it falls under the provisions of that paragraph: the value of those Securities on the day of the exercise of that right (for Securities acquired through the exercise of a right set forth in item (iii) of that paragraph, the due date for payment or delivery based on that right (if a period for payment or delivery is specified, the day on which that payment or delivery was made));
machine translation, not official
**四** 発行法人に対し新たな払込み又は給付を要しないで取得した当該発行法人の株式（出資及び投資口（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口をいう。次条第一項において同じ。）を含む。以下この目において同じ。）又は新株予約権のうち、当該発行法人の株主等として与えられる場合（当該発行法人の他の株主等に損害を及ぼすおそれがないと認められる場合に限る。）の当該株式又は新株予約権 零
art-109/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-4
Shares of an issuing corporation (including capital contributions and investment units (meaning investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; the same applies in paragraph (1) of the following Article); the same applies hereinafter in this Division) or share options acquired without requiring any new payment or delivery to that issuing corporation, which are those shares or share options given in the capacity of Shareholder, Member, or Other Investor of that issuing corporation (limited to the case where it is found that there is no risk of harming other Shareholders, Members, or Other Investors of that issuing corporation): zero;
machine translation, not official
**五** 購入した有価証券（第三号に該当するものを除く。） その購入の代価（購入手数料その他その有価証券の購入のために要した費用がある場合には、その費用の額を加算した金額）
art-109/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-5
Securities that have been purchased (excluding those falling under item (iii)): the purchase price (if there are purchase commissions or other expenses required for the purchase of those Securities, the amount obtained by adding the amount of those expenses);
machine translation, not official
**六** 前各号に掲げる有価証券以外の有価証券 その取得の時におけるその有価証券の取得のために通常要する価額
art-109/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-6
Securities other than the Securities set forth in the preceding items: the amount normally required for acquiring those Securities at the time of their acquisition.
machine translation, not official
**第二項** 次の各号に掲げる有価証券の前項に規定する取得価額は、当該各号に定める金額とする。
art-109/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-2
The acquisition price prescribed in the preceding paragraph of the Securities set forth in each of the following items is the amount specified in that item.
machine translation, not official
**一** 贈与、相続又は遺贈により取得した有価証券（法第四十条第一項第一号（棚卸資産の贈与等の場合の総収入金額算入）に掲げる贈与又は遺贈により取得したものを除く。） 被相続人の死亡の時において、当該被相続人がその有価証券につきよるべきものとされていた評価の方法により評価した金額
art-109/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-2/item-1
Securities acquired by gift, inheritance, or bequest (excluding those acquired through a gift or bequest set forth in Article 40, paragraph (1), item (i) (Inclusion of Gifts of Inventory in Gross Revenue) of the Act): the amount valued, at the time of the death of the decedent, by the valuation method that the decedent was to use for those Securities;
machine translation, not official
**二** 法第四十条第一項第二号に掲げる譲渡により取得した有価証券 当該譲渡の対価の額と同号に定める金額との合計額
art-109/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-2/item-2
Securities acquired through a transfer set forth in Article 40, paragraph (1), item (ii) of the Act: the sum of the amount of the consideration for that transfer and the amount specified in that item.
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### 第百十条（株式の分割又は併合の場合の株式等の取得価額） — Acquisition Price of Shares, etc. in the Case of a Share Split or Consolidation
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art-110 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110
**第一項** 居住者の有する株式について、その株式（以下この項において「旧株」という。）の分割又は併合があつた場合には、その分割又は併合があつた日の属する年以後の各年における第百五条第一項（有価証券の評価の方法）の規定による分割又は併合後の所有株式（旧株を発行した法人の株式で、当該分割又は併合の直後に当該居住者が有するものをいう。以下この項において同じ。）の評価額の計算については、その計算の基礎となる分割又は併合後の所有株式の一株（出資及び投資口については、一口。以下この目において同じ。）当たりの取得価額は、旧株一株の従前の取得価額に旧株の数を乗じてこれを分割又は併合後の所有株式の数で除して計算した金額とし、かつ、その分割又は併合後の所有株式のうちに旧株が含まれているときは、その旧株は、同日において取得されたものとみなす。
art-110/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110/par-1
In the case where, with respect to shares held by a Resident, a split or consolidation of those shares (hereinafter in this paragraph referred to as "old shares") has occurred, for the calculation of the assessed value of the shares held after the split or consolidation (meaning shares of the corporation that issued the old shares that the Resident holds immediately after that split or consolidation; the same applies hereinafter in this paragraph) under Article 105, paragraph (1) (Valuation Methods for Securities) for each year on or after the year in which the day of that split or consolidation falls, the acquisition price per share (per unit for capital contributions and investment units; the same applies hereinafter in this Division) of the shares held after the split or consolidation that forms the basis for that calculation is to be the amount calculated by multiplying the previous acquisition price of one old share by the number of old shares and dividing the result by the number of shares held after the split or consolidation, and, if old shares are included in the shares held after the split or consolidation, those old shares are deemed to have been acquired on that same day.
machine translation, not official
**第二項** 居住者の有する投資信託又は特定受益証券発行信託の受益権について、その受益権（以下この項において「旧受益権」という。）の分割又は併合があつた場合には、その分割又は併合があつた日の属する年以後の各年における第百五条第一項の規定による分割又は併合後の所有受益権（旧受益権に係る投資信託又は特定受益証券発行信託の受益権で、当該分割又は併合の直後に当該居住者が有するものをいう。以下この項において同じ。）の評価額の計算については、その計算の基礎となる分割又は併合後の所有受益権の一口当たりの取得価額は、旧受益権一口の従前の取得価額に旧受益権の口数を乗じてこれを分割又は併合後の所有受益権の口数で除して計算した金額とし、かつ、その分割又は併合後の所有受益権のうちに旧受益権が含まれているときは、その旧受益権は、同日において取得されたものとみなす。
art-110/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110/par-2
In the case where, with respect to beneficial interests in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates held by a Resident, a split or consolidation of those beneficial interests (hereinafter in this paragraph referred to as "old beneficial interests") has occurred, for the calculation of the assessed value of the beneficial interests held after the split or consolidation (meaning beneficial interests in the Investment Trust or the Specified Trust That Issues Beneficiary Certificates pertaining to the old beneficial interests that the Resident holds immediately after that split or consolidation; the same applies hereinafter in this paragraph) under Article 105, paragraph (1) for each year on or after the year in which the day of that split or consolidation falls, the acquisition price per unit of the beneficial interests held after the split or consolidation that forms the basis for that calculation is to be the amount calculated by multiplying the previous acquisition price of one unit of old beneficial interests by the number of units of old beneficial interests and dividing the result by the number of units of beneficial interests held after the split or consolidation, and, if old beneficial interests are included in the beneficial interests held after the split or consolidation, those old beneficial interests are deemed to have been acquired on that same day.
machine translation, not official
### 第百十一条（株主割当てにより取得した株式の取得価額） — Acquisition Price of Shares Acquired through Allotment to Shareholders
caption: machine translation, not official
art-111 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-111
**第一項** 居住者が、その有する株式（以下この項において「旧株」という。）について、その旧株の数に応じて割り当てられた株式を取得した場合（その取得した株式（以下この項において「新株」という。）について、金銭の払込みを要する場合に限る。）には、その払込みの期日（払込みの期間の定めがある場合には、当該払込みをした日）の属する年以後の各年における第百五条第一項（有価証券の評価の方法）の規定によるこれらの株式の評価額の計算については、その計算の基礎となる旧株及び新株の一株当たりの取得価額は、旧株一株の従前の取得価額と新株一株について払い込んだ金銭の額（その金銭の払込みによる取得のために要した費用がある場合には、その費用の額を加算した金額）に旧株一株について取得した新株の数を乗じて計算した金額との合計額を、旧株一株について取得した新株の数に一を加えた数で除して計算した金額とし、かつ、その旧株は、同日において取得されたものとみなす。
art-111/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-111/par-1
In the case where a Resident has acquired, with respect to shares held by the Resident (hereinafter in this paragraph referred to as "old shares"), shares allotted in proportion to the number of those old shares (limited to the case where payment of money is required for the shares so acquired (hereinafter in this paragraph referred to as "new shares")), for the calculation of the assessed value of those shares under Article 105, paragraph (1) (Valuation Methods for Securities) for each year on or after the year in which the due date for that payment (if a period for payment is specified, the day on which that payment was made) falls, the acquisition price per share of the old shares and the new shares that forms the basis for that calculation is to be the amount calculated by dividing the sum of the previous acquisition price of one old share and the amount calculated by multiplying the amount of money paid for one new share (if there are expenses required for the acquisition through that payment of money, the amount obtained by adding the amount of those expenses) by the number of new shares acquired for one old share, by the number obtained by adding one to the number of new shares acquired for one old share, and those old shares are deemed to have been acquired on that same day.
machine translation, not official
**第二項** 居住者が、その有する株式（以下この項において「旧株」という。）について、その旧株の数に応じてその旧株を発行した法人の株式無償割当て（法人がその法人の株主等に対して新たに払込みをさせないで自己の株式の割当てをすることをいう。以下この項において同じ。）により割り当てられた株式を取得した場合（当該旧株と同一の種類の株式を取得した場合に限る。）には、その株式無償割当てがあつた日の属する年以後の各年における第百五条第一項の規定による株式無償割当て後の所有株式（旧株を発行した法人の株式で、当該株式無償割当ての直後に当該居住者が有するものをいう。以下この項において同じ。）の評価額の計算については、その計算の基礎となる株式無償割当て後の所有株式の一株当たりの取得価額は、旧株一株の従前の取得価額に旧株の数を乗じてこれを株式無償割当て後の所有株式の数で除して計算した金額とし、かつ、その株式無償割当て後の所有株式のうちに旧株が含まれているときは、その旧株は、同日において取得されたものとみなす。
art-111/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-111/par-2
In the case where a Resident has acquired, with respect to shares held by the Resident (hereinafter in this paragraph referred to as "old shares"), shares allotted in proportion to the number of those old shares through a gratis allotment of shares by the corporation that issued those old shares (meaning the allotment by a corporation of its own shares to its Shareholders, Members, or Other Investors without requiring any new payment; the same applies hereinafter in this paragraph) (limited to the case where shares of the same class of shares as those old shares have been acquired), for the calculation of the assessed value of the shares held after the gratis allotment (meaning shares of the corporation that issued the old shares that the Resident holds immediately after that gratis allotment of shares; the same applies hereinafter in this paragraph) under Article 105, paragraph (1) for each year on or after the year in which the day of that gratis allotment of shares falls, the acquisition price per share of the shares held after the gratis allotment that forms the basis for that calculation is to be the amount calculated by multiplying the previous acquisition price of one old share by the number of old shares and dividing the result by the number of shares held after the gratis allotment, and, if old shares are included in the shares held after the gratis allotment, those old shares are deemed to have been acquired on that same day.
machine translation, not official
### 第百十二条（合併により取得した株式等の取得価額） — Acquisition Price of Shares, etc. Acquired Through a Merger
caption: machine translation, not official
art-112 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112
**第一項** 居住者が、その有する株式（以下この項において「旧株」という。）について、その旧株を発行した法人の合併（法人課税信託に係る信託の併合を含むものとし、当該合併に係る第六十一条第六項第五号（所有株式に対応する資本金等の額の計算方法等）に規定する被合併法人（次項において「被合併法人」という。）の株主等に当該合併に係る同条第六項第十号に規定する合併法人（以下この項及び次項において「合併法人」という。）又は合併法人との間に当該合併法人の発行済株式若しくは出資（自己が有する自己の株式を除く。次条第一項及び第四項並びに第百十三条の二第三項（株式分配により取得した株式等の取得価額）において「発行済株式等」という。）の全部を直接若しくは間接に保有する関係として財務省令で定める関係がある法人（以下この項において「合併親法人」という。）のうちいずれか一の法人の株式以外の資産（当該株主等に対する株式に係る剰余金の配当、利益の配当又は剰余金の分配として交付がされた金銭その他の資産及び合併に反対する当該株主等に対するその買取請求に基づく対価として交付がされる金銭その他の資産を除く。）が交付されなかつたものに限る。）により合併法人からその合併法人の株式又は合併親法人の株式を取得した場合には、その合併のあつた日の属する年以後の各年における第百五条第一項（有価証券の評価の方法）の規定による合併法人の株式又は合併親法人の株式の評価額の計算については、その計算の基礎となるその取得した合併法人の株式（以下この項において「合併法人株式」という。）又は合併親法人の株式（以下この項において「合併親法人株式」という。）の一株当たりの取得価額は、旧株一株の従前の取得価額（法第二十五条第一項第一号（合併の場合のみなし配当）の規定により剰余金の配当、利益の配当、剰余金の分配若しくは金銭の分配として交付を受けたものとみなされる金額又はその合併法人株式若しくは合併親法人株式の取得のために要した費用の額がある場合には、当該交付を受けたものとみなされる金額及び費用の額のうち旧株一株に対応する部分の金額を加算した金額）を旧株一株について取得した合併法人株式又は合併親法人株式の数で除して計算した金額とする。
art-112/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-1
In the case where a Resident has acquired, with respect to shares held by the Resident (hereinafter in this paragraph referred to as "old shares"), shares of the acquiring corporation or shares of the parent corporation of the acquiring corporation from the acquiring corporation through a merger of the corporation that issued the old shares (including a merger of trusts pertaining to a Trust Subject to Corporate Taxation; limited to a merger in which no assets other than shares of any one of the acquiring corporation (meaning the acquiring corporation prescribed in Article 61, paragraph (6), item (x) pertaining to that merger; hereinafter in this paragraph and the following paragraph referred to as the "acquiring corporation") and a corporation that has, with the acquiring corporation, a relationship specified by Ministry of Finance Order as a relationship in which one directly or indirectly holds all of the issued shares or capital contributions of the acquiring corporation (excluding own shares held by itself; hereinafter in paragraphs (1) and (4) of the following Article and Article 113-2, paragraph (3) (Acquisition Price of Shares, etc. Acquired Through a Share Distribution) referred to as the "issued shares, etc.") (hereinafter in this paragraph referred to as the "parent corporation of the acquiring corporation") have been delivered to the Shareholders, Members, or Other Investors of the merged corporation prescribed in Article 61, paragraph (6), item (v) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held, etc.) pertaining to that merger (hereinafter in the following paragraph referred to as the "merged corporation") (excluding money or other assets delivered to those Shareholders, Members, or Other Investors as a dividend of surplus, dividend of profits, or distribution of surplus in respect of shares, and money or other assets delivered to those Shareholders, Members, or Other Investors who object to the merger as consideration based on their purchase demand)), for the calculation of the assessed value of the shares of the acquiring corporation or the shares of the parent corporation of the acquiring corporation under Article 105, paragraph (1) (Valuation Methods for Securities) for each year on or after the year in which the day of that merger falls, the acquisition price per share of the acquired shares of the acquiring corporation (hereinafter in this paragraph referred to as "acquiring corporation shares") or shares of the parent corporation of the acquiring corporation (hereinafter in this paragraph referred to as "shares of the parent corporation of the acquiring corporation") that forms the basis for that calculation is to be the amount calculated by dividing the previous acquisition price of one old share (if there is an amount deemed to have been received as a dividend of surplus, dividend of profits, distribution of surplus, or distribution of monies pursuant to Article 25, paragraph (1), item (i) (Deemed Dividends in the Case of a Merger) of the Act, or an amount of expenses required for the acquisition of those acquiring corporation shares or shares of the parent corporation of the acquiring corporation, the amount obtained by adding the portion of that amount deemed to have been received and that amount of expenses that corresponds to one old share) by the number of acquiring corporation shares or shares of the parent corporation of the acquiring corporation acquired for one old share.
machine translation, not official
**第二項** 居住者の有する株式（以下この項において「所有株式」という。）について、その所有株式を発行した法人を合併法人とする合併（法人課税信託に係る信託の併合を含むものとし、法人税法施行令第四条の三第二項第一号（適格組織再編成における株式の保有関係等）に規定する無対価合併に該当するもので同項第二号ロに掲げる関係があるものに限る。以下この項において「無対価合併」という。）が行われた場合には、その無対価合併のあつた日の属する年以後の各年における第百五条第一項の規定による所有株式の評価額の計算については、その計算の基礎となる所有株式一株当たりの取得価額は、所有株式一株の従前の取得価額に、旧株（当該無対価合併に係る被合併法人の株式でその居住者が当該無対価合併の直前に有していたものをいう。以下この項において同じ。）一株の従前の取得価額（法第二十五条第一項第一号の規定により剰余金の配当、利益の配当又は剰余金の分配として交付を受けたものとみなされる金額がある場合には、当該交付を受けたものとみなされる金額のうち旧株一株に対応する部分の金額を加算した金額）にその旧株の数を乗じてこれをその所有株式の数で除して計算した金額を加算した金額とし、かつ、その所有株式は、同日において取得されたものとみなす。
art-112/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-2
In the case where, with regard to shares held by a Resident (hereinafter in this paragraph referred to as "shares held"), a merger in which the corporation that issued the shares held is the acquiring corporation (including a merger of trusts pertaining to a Trust Subject to Corporate Taxation, and limited to a merger that falls under a merger without consideration prescribed in Article 4-3, paragraph (2), item (i) (Shareholding Relationships, etc. in Qualified Reorganizations) of the Order for the Enforcement of the Corporation Tax Act and that has the relationship set out in item (ii), (b) of that paragraph; hereinafter in this paragraph referred to as "merger without consideration") has taken place, for the calculation of the assessed value of the shares held under Article 105, paragraph (1) in each year on or after the year that includes the date of that merger without consideration, the acquisition price per share of the shares held that serves as the basis of that calculation is the amount obtained by adding, to the previous acquisition price of one of the shares held, the amount calculated by multiplying the previous acquisition price of one old share (meaning shares of the merged corporation pertaining to that merger without consideration that the Resident held immediately before that merger without consideration; the same applies hereinafter in this paragraph) (where there is an amount deemed to have been received as a dividend of surplus, dividend of profits, or distribution of surplus pursuant to Article 25, paragraph (1), item (i) of the Act, the amount obtained by adding the portion of that amount deemed to have been received that corresponds to one old share) by the number of those old shares and dividing the result by the number of the shares held, and the shares held are deemed to have been acquired on that date.
machine translation, not official
**第三項** 居住者が、その有する投資信託又は特定受益証券発行信託（以下この項において「投資信託等」という。）の受益権（以下この項において「旧受益権」という。）について、その旧受益権に係る投資信託等の信託の併合（当該信託の併合に係る従前の投資信託等の受益者に当該併合に係る新たな信託である投資信託等（以下この項において「併合投資信託等」という。）の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付がされる金銭その他の資産を除く。）が交付されなかつたものに限る。）により併合投資信託等からその併合投資信託等の受益権を取得した場合には、その信託の併合のあつた日の属する年以後の各年における第百五条第一項の規定による併合投資信託等の受益権の評価額の計算については、その計算の基礎となるその取得した併合投資信託等の受益権の一口当たりの取得価額は、旧受益権一口の従前の取得価額（その併合投資信託等の受益権の取得のために要した費用の額がある場合には、当該費用の額のうち旧受益権一口に対応する部分の金額を加算した金額）を旧受益権一口について取得した併合投資信託等の受益権の口数で除して計算した金額とする。
art-112/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-3
In the case where a Resident, with regard to a beneficial interest (hereinafter in this paragraph referred to as "old beneficial interest") in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates (hereinafter in this paragraph referred to as "Investment Trust, etc.") held by the Resident, acquires a beneficial interest in a consolidated Investment Trust, etc. from the consolidated Investment Trust, etc. through a merger of trusts of the Investment Trust, etc. pertaining to that old beneficial interest (limited to a merger of trusts in which no assets other than a beneficial interest in the Investment Trust, etc. that is the new trust pertaining to that merger (hereinafter in this paragraph referred to as "consolidated Investment Trust, etc.") are delivered to the beneficiaries of the former Investment Trust, etc. pertaining to that merger of trusts (excluding money or other assets delivered as consideration based on a purchase request made by such a beneficiary who opposes the merger of trusts)), for the calculation of the assessed value of the beneficial interest in the consolidated Investment Trust, etc. under Article 105, paragraph (1) in each year on or after the year that includes the date of that merger of trusts, the acquisition price per unit of the acquired beneficial interest in the consolidated Investment Trust, etc. that serves as the basis of that calculation is the amount calculated by dividing the previous acquisition price of one unit of the old beneficial interest (where there is an amount of expenses required for the acquisition of that beneficial interest in the consolidated Investment Trust, etc., the amount obtained by adding the portion of that amount of expenses that corresponds to one unit of the old beneficial interest) by the number of units of beneficial interest in the consolidated Investment Trust, etc. acquired for one unit of the old beneficial interest.
machine translation, not official
### 第百十三条（分割型分割により取得した株式等の取得価額） — Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off
caption: machine translation, not official
art-113 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113
**第一項** 居住者が、その有する株式（以下この項において「所有株式」という。）について、その所有株式を発行した法人の法第二十四条第一項（配当所得）に規定する分割型分割（法人税法第二条第十二号の九イ（定義）に規定する分割対価資産として当該分割型分割に係る第六十一条第六項第三号（所有株式に対応する資本金等の額の計算方法等）に規定する分割承継法人（以下第四項までにおいて「分割承継法人」という。）又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を直接若しくは間接に保有する関係として財務省令で定める関係がある法人（以下第四項までにおいて「分割承継親法人」という。）のうちいずれか一の法人の株式以外の資産が交付されなかつたものに限る。以下この項において同じ。）によりその分割承継法人の株式又は分割承継親法人の株式を取得した場合には、その分割型分割のあつた日の属する年以後の各年における第百五条第一項（有価証券の評価の方法）の規定による分割承継法人の株式又は分割承継親法人の株式の評価額の計算については、その計算の基礎となるその取得した分割承継法人の株式（以下この項において「分割承継法人株式」という。）又は分割承継親法人の株式（以下この項において「分割承継親法人株式」という。）の一株当たりの取得価額は、所有株式一株の従前の取得価額に当該分割型分割に係る第六十一条第二項第二号に規定する割合を乗じて計算した金額を所有株式一株について取得した分割承継法人株式又は分割承継親法人株式の数で除して計算した金額（法第二十五条第一項第二号（分割型分割の場合のみなし配当）の規定により剰余金の配当若しくは利益の配当として交付を受けたものとみなされる金額又はその分割承継法人株式若しくは分割承継親法人株式の取得のために要した費用の額がある場合には、当該交付を受けたものとみなされる金額及び費用の額のうち分割承継法人株式又は分割承継親法人株式一株に対応する部分の金額を加算した金額）とする。
art-113/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-1
In the case where a Resident, with regard to shares held by that Resident (hereinafter in this paragraph referred to as "shares held"), acquires shares in the succeeding corporation in a company split or shares in the succeeding parent corporation in a company split through a company split by split-off prescribed in Article 24, paragraph (1) (Dividend Income) of the Act carried out by the corporation that issued the shares held (limited to a company split by split-off in which no assets other than shares of any one of the succeeding corporation in a company split prescribed in Article 61, paragraph (6), item (iii) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held) pertaining to that company split by split-off (hereinafter in this paragraph through paragraph (4) referred to as "succeeding corporation in a company split") or a corporation that has with the succeeding corporation in a company split a relationship specified by Ministry of Finance Order as a relationship of directly or indirectly holding all of the issued shares, etc. of the succeeding corporation in a company split (hereinafter in this paragraph through paragraph (4) referred to as "succeeding parent corporation in a company split") are delivered as assets as a consideration for a split prescribed in Article 2, item (xii)-9, (a) (Definitions) of the Corporation Tax Act; the same applies hereinafter in this paragraph), for the calculation of the assessed value of shares in the succeeding corporation in a company split or shares in the succeeding parent corporation in a company split under Article 105, paragraph (1) (Methods of Valuing Securities) in each year on or after the year that includes the date of that company split by split-off, the acquisition price per share of the acquired shares in the succeeding corporation in a company split (hereinafter in this paragraph referred to as "shares in the succeeding corporation in a company split") or shares in the succeeding parent corporation in a company split (hereinafter in this paragraph referred to as "shares in the succeeding parent corporation in a company split") that serves as the basis of that calculation is the amount calculated by dividing the amount calculated by multiplying the previous acquisition price of one of the shares held by the ratio prescribed in Article 61, paragraph (2), item (ii) pertaining to that company split by split-off by the number of shares in the succeeding corporation in a company split or shares in the succeeding parent corporation in a company split acquired for one of the shares held (where there is an amount deemed to have been received as a dividend of surplus or dividend of profits pursuant to Article 25, paragraph (1), item (ii) (Deemed Dividends in the Case of a Company Split by Split-Off) of the Act, or an amount of expenses required for the acquisition of those shares in the succeeding corporation in a company split or shares in the succeeding parent corporation in a company split, the amount obtained by adding the portion of the amount deemed to have been received and the amount of expenses that corresponds to one share in the succeeding corporation in a company split or one share in the succeeding parent corporation in a company split).
machine translation, not official
**第二項** 居住者の有する株式（以下この項において「所有株式」という。）について、その所有株式を発行した法人を分割承継法人とする法第二十四条第一項に規定する分割型分割（法人税法施行令第四条の三第六項第一号イ（適格組織再編成における株式の保有関係等）に規定する無対価分割に該当するもので同項第二号イ（２）に掲げる関係があるものに限る。以下この項及び次項において「無対価分割型分割」という。）が行われた場合には、その無対価分割型分割のあつた日の属する年以後の各年における第百五条第一項の規定による所有株式の評価額の計算については、その計算の基礎となる所有株式一株当たりの取得価額は、所有株式一株の従前の取得価額に、旧株（当該無対価分割型分割に係る第六十一条第六項第六号に規定する分割法人（次項及び第四項において「分割法人」という。）の株式でその居住者が当該無対価分割型分割の直前に有していたものをいう。以下この項において同じ。）一株の従前の取得価額に当該無対価分割型分割に係る第六十一条第二項第二号に規定する割合を乗じて計算した金額にその旧株の数を乗じてこれをその所有株式の数で除して計算した金額（法第二十五条第一項第二号の規定により剰余金の配当又は利益の配当として交付を受けたものとみなされる金額がある場合には、当該交付を受けたものとみなされる金額のうち所有株式一株に対応する部分の金額を加算した金額）を加算した金額とし、かつ、その所有株式は、同日において取得されたものとみなす。
art-113/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-2
In the case where, with regard to shares held by a Resident (hereinafter in this paragraph referred to as "shares held"), a company split by split-off prescribed in Article 24, paragraph (1) of the Act in which the corporation that issued the shares held is the succeeding corporation in a company split (limited to a company split by split-off that falls under a company split without consideration prescribed in Article 4-3, paragraph (6), item (i), (a) (Shareholding Relationships, etc. in Qualified Reorganizations) of the Order for the Enforcement of the Corporation Tax Act and that has the relationship set out in item (ii), (a), (2) of that paragraph; hereinafter in this paragraph and the following paragraph referred to as "company split by split-off without consideration") has taken place, for the calculation of the assessed value of the shares held under Article 105, paragraph (1) in each year on or after the year that includes the date of that company split by split-off without consideration, the acquisition price per share of the shares held that serves as the basis of that calculation is the amount obtained by adding, to the previous acquisition price of one of the shares held, the amount (where there is an amount deemed to have been received as a dividend of surplus or dividend of profits pursuant to Article 25, paragraph (1), item (ii) of the Act, the amount obtained by adding the portion of that amount deemed to have been received that corresponds to one of the shares held) calculated by multiplying the amount calculated by multiplying the previous acquisition price of one old share (meaning shares of the splitting corporation prescribed in Article 61, paragraph (6), item (vi) pertaining to that company split by split-off without consideration (referred to in the following paragraph and paragraph (4) as the "splitting corporation") that the Resident held immediately before that company split by split-off without consideration; the same applies hereinafter in this paragraph) by the ratio prescribed in Article 61, paragraph (2), item (ii) pertaining to that company split by split-off without consideration by the number of those old shares and dividing the result by the number of the shares held, and the shares held are deemed to have been acquired on that date.
machine translation, not official
**第三項** 居住者の有する株式（以下この項において「所有株式」という。）を発行した法人の法第二十四条第一項に規定する分割型分割によりその居住者が分割承継法人の株式、分割承継親法人の株式その他の資産の交付を受けた場合又は所有株式を発行した法人を分割法人とする無対価分割型分割が行われた場合には、その分割型分割又は無対価分割型分割のあつた日の属する年以後の各年における第百五条第一項の規定による所有株式の評価額の計算については、その計算の基礎となる所有株式一株当たりの取得価額は、所有株式一株の従前の取得価額から所有株式一株の従前の取得価額に当該分割型分割又は無対価分割型分割に係る第六十一条第二項第二号に規定する割合を乗じて計算した金額を控除した金額とし、かつ、その所有株式は、同日において取得されたものとみなす。
art-113/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-3
In the case where a Resident receives shares in the succeeding corporation in a company split, shares in the succeeding parent corporation in a company split, or other assets through a company split by split-off prescribed in Article 24, paragraph (1) of the Act by the corporation that issued shares held by the Resident (hereinafter in this paragraph referred to as "shares held"), or where a company split by split-off without consideration in which the corporation that issued the shares held is the splitting corporation has taken place, for the calculation of the assessed value of the shares held under Article 105, paragraph (1) in each year on or after the year that includes the date of that company split by split-off or company split by split-off without consideration, the acquisition price per share of the shares held that serves as the basis of that calculation is the amount obtained by deducting, from the previous acquisition price of one of the shares held, the amount calculated by multiplying the previous acquisition price of one of the shares held by the ratio prescribed in Article 61, paragraph (2), item (ii) pertaining to that company split by split-off or company split by split-off without consideration, and the shares held are deemed to have been acquired on that date.
machine translation, not official
**第四項** 第一項に規定する分割型分割に係る分割承継法人の株式又は分割承継親法人の株式が当該分割型分割に係る分割法人の発行済株式等の総数又は総額のうちに占める当該分割法人の各株主等の有する当該分割法人の株式の数又は金額の割合に応じて交付されない場合には、当該分割型分割は、同項に規定する分割型分割に該当しないものとする。
art-113/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-4
Where shares in the succeeding corporation in a company split or shares in the succeeding parent corporation in a company split pertaining to a company split by split-off prescribed in paragraph (1) are not delivered in proportion to the ratio of the number or amount of shares in the splitting corporation held by each Shareholder, Member, or Other Investor of the splitting corporation to the total number or total amount of the issued shares, etc. of the splitting corporation pertaining to that company split by split-off, that company split by split-off is not to be regarded as falling under a company split by split-off prescribed in that paragraph.
machine translation, not official
**第五項** 第三項に規定する所有株式を発行した法人は、法第二十四条第一項に規定する分割型分割を行つた場合には、当該所有株式を有していた個人に対し、当該分割型分割に係る第三項に規定する割合を通知しなければならない。
art-113/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-5
A corporation that issued the shares held prescribed in paragraph (3) must, where it has carried out a company split by split-off prescribed in Article 24, paragraph (1) of the Act, notify the individual who held those shares held of the ratio prescribed in paragraph (3) pertaining to that company split by split-off.
machine translation, not official
**第六項** 居住者が、その有する特定受益証券発行信託の受益権（以下この項において「旧受益権」という。）について、その旧受益権に係る特定受益証券発行信託の信託の分割（当該信託の分割に係る分割信託（信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する信託をいう。以下この項及び第八項において同じ。）の受益者に当該信託の分割に係る承継信託（信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける信託をいう。以下第八項までにおいて同じ。）の受益権以外の資産（信託の分割に反対する当該受益者に対する信託法第百三条第六項（受益権取得請求）に規定する受益権取得請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものに限る。以下この項において同じ。）によりその承継信託の受益権を取得した場合には、その信託の分割のあつた日の属する年以後の各年における第百五条第一項の規定による承継信託の受益権の評価額の計算については、その計算の基礎となるその取得した承継信託の受益権（以下この項において「承継信託受益権」という。）の一口当たりの取得価額は、旧受益権一口の従前の取得価額に第一号に掲げる金額のうちに第二号に掲げる金額の占める割合を乗じて計算した金額を旧受益権一口について取得した承継信託受益権の口数で除して計算した金額（その承継信託受益権の取得のために要した費用の額がある場合には、当該費用の額のうち承継信託受益権一口に対応する部分の金額を加算した金額）とする。
art-113/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-6
In the case where a Resident, with regard to a beneficial interest in a Specified Trust That Issues Beneficiary Certificates held by the Resident (hereinafter in this paragraph referred to as "old beneficial interest"), acquires a beneficial interest in a successor trust through a trust split of the Specified Trust That Issues Beneficiary Certificates pertaining to that old beneficial interest (limited to a trust split in which no assets other than a beneficial interest in the successor trust pertaining to that trust split (meaning a trust that receives a transfer of part of the trust property of another trust having the same trustee through a trust split; the same applies hereinafter through paragraph (8)) are delivered to the beneficiaries of the split trust pertaining to that trust split (meaning a trust that transfers part of its trust property through a trust split as the trust property of another trust having the same trustee or of a new trust; the same applies hereinafter in this paragraph and paragraph (8)) (excluding money or other assets delivered as consideration based on a request for acquisition of a beneficial interest prescribed in Article 103, paragraph (6) (Request for Acquisition of Beneficial Interest) of the Trust Act made by such a beneficiary who opposes the trust split); the same applies hereinafter in this paragraph), for the calculation of the assessed value of the beneficial interest in the successor trust under Article 105, paragraph (1) in each year on or after the year that includes the date of that trust split, the acquisition price per unit of the acquired beneficial interest in the successor trust (hereinafter in this paragraph referred to as "successor trust beneficial interest") that serves as the basis of that calculation is the amount calculated by dividing the amount calculated by multiplying the previous acquisition price of one unit of the old beneficial interest by the ratio that the amount set out in item (ii) bears to the amount set out in item (i) by the number of units of successor trust beneficial interest acquired for one unit of the old beneficial interest (where there is an amount of expenses required for the acquisition of that successor trust beneficial interest, the amount obtained by adding the portion of that amount of expenses that corresponds to one unit of successor trust beneficial interest).
machine translation, not official
**一** 当該信託の分割に係る分割信託の当該信託の分割前に終了した計算期間のうち最も新しいものの終了の時の資産の価額として当該分割信託の貸借対照表に記載された金額の合計額からその時の負債の価額として当該貸借対照表に記載された金額の合計額を控除した金額
art-113/par-6/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-6/item-1
the amount obtained by deducting, from the sum of the amounts recorded on the balance sheet of the split trust pertaining to that trust split as the value of assets at the end of the most recent calculation period of that split trust that ended before that trust split, the sum of the amounts recorded on that balance sheet as the value of liabilities at that time;
machine translation, not official
**二** 当該信託の分割に係る承継信託が当該信託の分割により移転を受けた資産の価額として当該承継信託の帳簿に記載された金額の合計額から当該信託の分割により移転を受けた負債の価額として当該帳簿に記載された金額の合計額を控除した金額（当該金額が前号に掲げる金額を超える場合には、同号に掲げる金額）
art-113/par-6/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-6/item-2
the amount obtained by deducting the sum of the amounts recorded in the books of the successor trust pertaining to that trust split as the value of liabilities transferred by that trust split from the sum of the amounts recorded in those books as the value of assets transferred to that successor trust by that trust split (where that amount exceeds the amount set out in the preceding item, the amount set out in that item).
machine translation, not official
**第七項** 居住者が、その有する特定受益証券発行信託の受益権（以下この項において「旧受益権」という。）に係る特定受益証券発行信託の信託の分割により承継信託の受益権その他の資産の交付を受けた場合には、その信託の分割のあつた日の属する年以後の各年における第百五条第一項の規定による旧受益権の評価額の計算については、その計算の基礎となる旧受益権一口当たりの取得価額は、旧受益権一口の従前の取得価額から旧受益権一口の従前の取得価額に当該信託の分割に係る前項に規定する割合を乗じて計算した金額を控除した金額とし、かつ、その旧受益権は、同日において取得されたものとみなす。
art-113/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-7
In the case where a Resident receives a beneficial interest in a successor trust or other assets through a trust split of a Specified Trust That Issues Beneficiary Certificates pertaining to a beneficial interest in such a trust held by the Resident (hereinafter in this paragraph referred to as "old beneficial interest"), for the calculation of the assessed value of the old beneficial interest under Article 105, paragraph (1) in each year on or after the year that includes the date of that trust split, the acquisition price per unit of the old beneficial interest that serves as the basis of that calculation is the amount obtained by deducting, from the previous acquisition price of one unit of the old beneficial interest, the amount calculated by multiplying the previous acquisition price of one unit of the old beneficial interest by the ratio prescribed in the preceding paragraph pertaining to that trust split, and the old beneficial interest is deemed to have been acquired on that date.
machine translation, not official
**第八項** 第六項に規定する信託の分割に係る承継信託の受益権が当該信託の分割に係る分割信託の受益者の有する当該分割信託の受益権の口数又は価額の割合に応じて交付されない場合には、当該信託の分割は、同項に規定する信託の分割に該当しないものとする。
art-113/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-8
Where a beneficial interest in the successor trust pertaining to a trust split prescribed in paragraph (6) is not delivered in proportion to the ratio of the number of units or value of the beneficial interest in the split trust held by the beneficiaries of the split trust pertaining to that trust split, that trust split is not to be regarded as falling under a trust split prescribed in that paragraph.
machine translation, not official
**第九項** 第七項に規定する旧受益権に係る特定受益証券発行信託の受託者は、信託の分割を行つた場合には、当該旧受益権を有していた個人に対し、当該信託の分割に係る同項に規定する割合を通知しなければならない。
art-113/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-9
The trustee of a Specified Trust That Issues Beneficiary Certificates pertaining to the old beneficial interest prescribed in paragraph (7) must, where it has carried out a trust split, notify the individual who held that old beneficial interest of the ratio prescribed in that paragraph pertaining to that trust split.
machine translation, not official
### 第百十三条の二（株式分配により取得した株式等の取得価額） — Acquisition Price of Shares, etc. Acquired Through a Share Distribution
caption: machine translation, not official
art-113-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2
**第一項** 居住者が、その有する株式（以下この項において「所有株式」という。）について、その所有株式を発行した法人の行つた法第二十四条第一項（配当所得）に規定する株式分配（法人税法第二条第十二号の十五の二（定義）に規定する完全子法人（以下第三項までにおいて「完全子法人」という。）の株式以外の資産が交付されなかつたものに限る。以下この項において同じ。）によりその完全子法人の株式を取得した場合には、その株式分配のあつた日の属する年以後の各年における第百五条第一項（有価証券の評価の方法）の規定による完全子法人の株式の評価額の計算については、その計算の基礎となるその取得した完全子法人の株式（以下この項において「完全子法人株式」という。）の一株当たりの取得価額は、所有株式一株の従前の取得価額に当該株式分配に係る第六十一条第二項第三号（所有株式に対応する資本金等の額の計算方法等）に規定する割合を乗じて計算した金額を所有株式一株について取得した完全子法人株式の数で除して計算した金額（法第二十五条第一項第三号（株式分配の場合のみなし配当）の規定により剰余金の配当若しくは利益の配当として交付を受けたものとみなされる金額又はその完全子法人株式の取得のために要した費用の額がある場合には、当該交付を受けたものとみなされる金額及び費用の額のうち完全子法人株式一株に対応する部分の金額を加算した金額）とする。
art-113-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-1
In the case where a Resident, with regard to shares held by that Resident (hereinafter in this paragraph referred to as "shares held"), acquires shares in a wholly owned subsidiary corporation through a share distribution prescribed in Article 24, paragraph (1) (Dividend Income) of the Act carried out by the corporation that issued the shares held (limited to a share distribution in which no assets other than shares in a wholly owned subsidiary corporation prescribed in Article 2, item (xii)-15-2 (Definitions) of the Corporation Tax Act (hereinafter in this paragraph through paragraph (3) referred to as "wholly owned subsidiary corporation") are delivered; the same applies hereinafter in this paragraph), for the calculation of the assessed value of shares in the wholly owned subsidiary corporation under Article 105, paragraph (1) (Methods of Valuing Securities) in each year on or after the year that includes the date of that share distribution, the acquisition price per share of the acquired shares in the wholly owned subsidiary corporation (hereinafter in this paragraph referred to as "wholly owned subsidiary shares") that serves as the basis of that calculation is the amount calculated by dividing the amount calculated by multiplying the previous acquisition price of one of the shares held by the ratio prescribed in Article 61, paragraph (2), item (iii) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held) pertaining to that share distribution by the number of wholly owned subsidiary shares acquired for one of the shares held (where there is an amount deemed to have been received as a dividend of surplus or dividend of profits pursuant to Article 25, paragraph (1), item (iii) (Deemed Dividends in the Case of a Share Distribution) of the Act, or an amount of expenses required for the acquisition of those wholly owned subsidiary shares, the amount obtained by adding the portion of the amount deemed to have been received and the amount of expenses that corresponds to one wholly owned subsidiary share).
machine translation, not official
**第二項** 居住者の有する株式（以下この項において「所有株式」という。）を発行した法人の行つた法第二十四条第一項に規定する株式分配によりその居住者が完全子法人の株式その他の資産の交付を受けた場合には、その株式分配のあつた日の属する年以後の各年における第百五条第一項の規定による所有株式の評価額の計算については、その計算の基礎となる所有株式一株当たりの取得価額は、所有株式一株の従前の取得価額から所有株式一株の従前の取得価額に当該株式分配に係る第六十一条第二項第三号に規定する割合を乗じて計算した金額を控除した金額とし、かつ、その所有株式は、同日において取得されたものとみなす。
art-113-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-2
In the case where a Resident receives shares in a wholly owned subsidiary corporation or other assets through a share distribution prescribed in Article 24, paragraph (1) of the Act carried out by the corporation that issued shares held by the Resident (hereinafter in this paragraph referred to as "shares held"), for the calculation of the assessed value of the shares held under Article 105, paragraph (1) in each year on or after the year that includes the date of that share distribution, the acquisition price per share of the shares held that serves as the basis of that calculation is the amount obtained by deducting, from the previous acquisition price of one of the shares held, the amount calculated by multiplying the previous acquisition price of one of the shares held by the ratio prescribed in Article 61, paragraph (2), item (iii) pertaining to that share distribution, and the shares held are deemed to have been acquired on that date.
machine translation, not official
**第三項** 第一項に規定する株式分配に係る完全子法人の株式が当該株式分配に係る第六十一条第六項第十二号に規定する現物分配法人の発行済株式等の総数又は総額のうちに占める当該現物分配法人の各株主等の有する当該現物分配法人の株式の数又は金額の割合に応じて交付されない場合には、当該株式分配は、第一項に規定する株式分配に該当しないものとする。
art-113-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-3
Where shares in the wholly owned subsidiary corporation pertaining to a share distribution prescribed in paragraph (1) are not delivered in proportion to the ratio of the number or amount of shares in the corporation making a distribution in kind held by each Shareholder, Member, or Other Investor of the corporation making a distribution in kind prescribed in Article 61, paragraph (6), item (xii) pertaining to that share distribution to the total number or total amount of the issued shares, etc. of that corporation making a distribution in kind, that share distribution is not to be regarded as falling under a share distribution prescribed in paragraph (1).
machine translation, not official
**第四項** 第二項に規定する所有株式を発行した法人は、法第二十四条第一項に規定する株式分配を行つた場合には、当該所有株式を有していた個人に対し、当該株式分配に係る第二項に規定する割合を通知しなければならない。
art-113-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-4
A corporation that issued the shares held prescribed in paragraph (2) must, where it has carried out a share distribution prescribed in Article 24, paragraph (1) of the Act, notify the individual who held those shares held of the ratio prescribed in paragraph (2) pertaining to that share distribution.
machine translation, not official
### 第百十四条（資本の払戻し等があつた場合の株式等の取得価額） — Acquisition Price of Shares, etc. in the Case of a Return of Capital, etc.
caption: machine translation, not official
art-114 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114
**第一項** 居住者が、その有する株式（以下この項において「旧株」という。）を発行した法人の資本の払戻し（法第二十五条第一項第四号（配当等とみなす金額）に規定する資本の払戻しをいう。第一号において同じ。）又は解散による残余財産の分配（以下この項において「払戻し等」という。）として金銭その他の資産を取得した場合には、その払戻し等のあつた日の属する年以後の各年における第百五条第一項（有価証券の評価の方法）の規定による旧株の評価額の計算については、その計算の基礎となる旧株一株当たりの取得価額は、旧株一株の従前の取得価額から旧株一株の従前の取得価額に当該払戻し等に係る第六十一条第二項第四号イ（所有株式に対応する資本金等の額の計算方法等）に規定する割合（次の各号に掲げる場合には、当該払戻し等に係る当該各号に定める割合。次項において「払戻等割合」という。）を乗じて計算した金額を控除した金額とし、かつ、その旧株は、同日において取得されたものとみなす。
art-114/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-1
In the case where a Resident acquires money or other assets as a return of capital (meaning a return of capital prescribed in Article 25, paragraph (1), item (iv) (Amounts Deemed to Constitute Dividends) of the Act; the same applies in item (i)) or a distribution of residual assets upon dissolution (hereinafter in this paragraph referred to as "refund, etc.") by the corporation that issued shares held by the Resident (hereinafter in this paragraph referred to as "old shares"), for the calculation of the assessed value of the old shares under Article 105, paragraph (1) (Methods of Valuing Securities) in each year on or after the year that includes the date of that refund, etc., the acquisition price per share of the old shares that serves as the basis of that calculation is the amount obtained by deducting, from the previous acquisition price of one old share, the amount calculated by multiplying the previous acquisition price of one old share by the ratio prescribed in Article 61, paragraph (2), item (iv), (a) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held) pertaining to that refund, etc. (in the cases set out in the following items, the ratio specified in the relevant item pertaining to that refund, etc.; referred to in the following paragraph as the "refund ratio"), and the old shares are deemed to have been acquired on that date.
machine translation, not official
**一** 当該払戻し等が二以上の種類の株式を発行していた法人が行つた資本の払戻しである場合 当該旧株に係る第六十一条第二項第四号ロに規定する種類払戻割合
art-114/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-1/item-1
In the case where that refund, etc. is a return of capital carried out by a corporation that had issued two or more classes of shares: the class refund ratio prescribed in Article 61, paragraph (2), item (iv), (b) pertaining to those old shares;
machine translation, not official
**二** 当該払戻し等が法第二十四条第一項（配当所得）に規定する出資等減少分配である場合 第六十一条第二項第五号に規定する割合
art-114/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-1/item-2
In the case where that refund, etc. is a distribution that reduces contributions prescribed in Article 24, paragraph (1) (Dividend Income) of the Act: the ratio prescribed in Article 61, paragraph (2), item (v).
machine translation, not official
**第二項** 前項に規定する旧株を発行した法人は、同項に規定する払戻し等を行つた場合には、当該払戻し等を受けた個人に対し、当該払戻し等に係る払戻等割合を通知しなければならない。
art-114/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-2
A corporation that issued the old shares prescribed in the preceding paragraph must, where it has made a refund, etc. prescribed in that paragraph, notify the individual who received that refund, etc. of the refund ratio pertaining to that refund, etc.
machine translation, not official
**第三項** 居住者が、その有する法人の出資（口数の定めがないものに限る。以下この項において「所有出資」という。）につき当該法人の出資の払戻し（以下この項において「払戻し」という。）として金銭その他の資産を取得した場合には、その払戻しのあつた日の属する年以後の各年における第百五条第一項の規定による所有出資の評価額の計算については、その計算の基礎となる所有出資一単位当たりの取得価額は、所有出資一単位の従前の取得価額から所有出資一単位の従前の取得価額に当該払戻しの直前の当該所有出資の金額のうちに当該払戻しに係る出資の金額の占める割合を乗じて計算した金額を控除した金額とし、かつ、当該払戻し後の所有出資は、同日において取得されたものとみなす。
art-114/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-3
In the case where a Resident acquires money or other assets as a refund of contributions of a corporation (hereinafter in this paragraph referred to as "refund") in respect of contributions in that corporation held by the Resident (limited to those with no fixed number of units; hereinafter in this paragraph referred to as "contribution held"), for the calculation of the assessed value of the contribution held under Article 105, paragraph (1) in each year on or after the year that includes the date of that refund, the acquisition price per unit of the contribution held that serves as the basis of that calculation is the amount obtained by deducting, from the previous acquisition price of one unit of the contribution held, the amount calculated by multiplying the previous acquisition price of one unit of the contribution held by the ratio that the amount of the contribution pertaining to that refund bears to the amount of that contribution held immediately before that refund, and the contribution held after that refund is deemed to have been acquired on that date.
machine translation, not official
**第四項** 居住者が、その有する特定受益証券発行信託の受益権（以下この項において「旧受益権」という。）に係る特定受益証券発行信託の元本の払戻し（当該特定受益証券発行信託に係る信託の終了若しくは一部の解約又は信託の分割によるものを除く。以下この項において「払戻し」という。）として金銭の交付を受けた場合には、その払戻しのあつた日の属する年以後の各年における第百五条第一項の規定による旧受益権の評価額の計算については、その計算の基礎となる旧受益権一口当たりの取得価額は、旧受益権一口の従前の取得価額から旧受益権一口の従前の取得価額に元本減少割合（当該旧受益権に係る特定受益証券発行信託の当該払戻しの直前の元本の額のうちに当該払戻しにより減少した元本の額の占める割合（当該割合に小数点以下三位未満の端数があるときは、これを切り上げる。）をいう。次項において同じ。）を乗じて計算した金額を控除した金額とし、かつ、その旧受益権は、同日において取得されたものとみなす。
art-114/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-4
In the case where a Resident receives money as a refund of principal (excluding a refund due to termination or partial cancellation of the trust, or a trust split, pertaining to that Specified Trust That Issues Beneficiary Certificates; hereinafter in this paragraph referred to as "refund") of a Specified Trust That Issues Beneficiary Certificates pertaining to a beneficial interest in such a trust held by the Resident (hereinafter in this paragraph referred to as "old beneficial interest"), for the calculation of the assessed value of the old beneficial interest under Article 105, paragraph (1) in each year on or after the year that includes the date of that refund, the acquisition price per unit of the old beneficial interest that serves as the basis of that calculation is the amount obtained by deducting, from the previous acquisition price of one unit of the old beneficial interest, the amount calculated by multiplying the previous acquisition price of one unit of the old beneficial interest by the principal reduction ratio (meaning the ratio that the amount of principal reduced by that refund bears to the amount of principal of the Specified Trust That Issues Beneficiary Certificates pertaining to that old beneficial interest immediately before that refund (where there is a fraction below the third decimal place in that ratio, it is rounded up); the same applies in the following paragraph), and the old beneficial interest is deemed to have been acquired on that date.
machine translation, not official
**第五項** 前項に規定する旧受益権に係る特定受益証券発行信託の受託者は、同項に規定する払戻しを行つた場合には、当該払戻しを受けた個人に対し、元本減少割合を通知しなければならない。
art-114/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-5
The trustee of a Specified Trust That Issues Beneficiary Certificates pertaining to the old beneficial interest prescribed in the preceding paragraph must, where it has made a refund prescribed in that paragraph, notify the individual who received that refund of the principal reduction ratio.
machine translation, not official
**第六項** 居住者が、その有するオープン型の証券投資信託の受益権（以下この項において「旧受益権」という。）につきその収益の分配を受けた場合（当該オープン型の証券投資信託の終了又は当該オープン型の証券投資信託の一部の解約により支払を受ける場合を除くものとし、その収益の分配のうちに第二十七条（オープン型の証券投資信託の収益の分配のうち非課税とされるもの）に規定する特別分配金が含まれている場合に限る。）には、その収益の分配のあつた日の属する年以後の各年における第百五条第一項の規定による旧受益権の評価額の計算については、その計算の基礎となる旧受益権一口当たりの取得価額は、旧受益権一口の従前の取得価額にその収益の分配の直前においてその居住者の有する旧受益権の数を乗じて計算した金額から当該特別分配金として分配される金額を控除した金額を当該旧受益権の数で除して計算した金額とし、かつ、その旧受益権は、同日において取得されたものとみなす。
art-114/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-6
In the case where a Resident receives a distribution of proceeds in respect of a beneficial interest in an Open-Ended Securities Investment Trust held by the Resident (hereinafter in this paragraph referred to as "old beneficial interest") (excluding the case of payment received upon termination of that Open-Ended Securities Investment Trust or partial cancellation of that Open-Ended Securities Investment Trust, and limited to the case where the distribution of proceeds includes a special distribution prescribed in Article 27 (Portion of Distributions of Proceeds of Open-Ended Securities Investment Trusts That Is Not Taxed)), for the calculation of the assessed value of the old beneficial interest under Article 105, paragraph (1) in each year on or after the year that includes the date of that distribution of proceeds, the acquisition price per unit of the old beneficial interest that serves as the basis of that calculation is the amount calculated by dividing the amount obtained by deducting the amount distributed as that special distribution from the amount calculated by multiplying the previous acquisition price of one unit of the old beneficial interest by the number of old beneficial interests held by the Resident immediately before that distribution of proceeds, by the number of those old beneficial interests, and the old beneficial interest is deemed to have been acquired on that date.
machine translation, not official
**第七項** 居住者が、その有する投資信託又は特定受益証券発行信託の受益権（以下この項において「旧受益権」という。）の一部につき当該旧受益権に係る投資信託又は特定受益証券発行信託の一部の解約をした場合には、その一部の解約のあつた日の属する年以後の各年における第百五条第一項の規定による旧受益権の評価額の計算については、その計算の基礎となる旧受益権一口当たりの取得価額は、旧受益権一口の従前の取得価額とし、かつ、その旧受益権は、同日において取得されたものとみなす。
art-114/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-7
In the case where a Resident, with regard to part of a beneficial interest in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates held by the Resident (hereinafter in this paragraph referred to as "old beneficial interest"), cancels part of the Investment Trust or Specified Trust That Issues Beneficiary Certificates pertaining to that old beneficial interest, for the calculation of the assessed value of the old beneficial interest under Article 105, paragraph (1) in each year on or after the year that includes the date of that partial cancellation, the acquisition price per unit of the old beneficial interest that serves as the basis of that calculation is the previous acquisition price of one unit of the old beneficial interest, and the old beneficial interest is deemed to have been acquired on that date.
machine translation, not official
### 第百十五条（組織変更があつた場合の株式等の取得価額） — Acquisition Price of Shares, etc. in the Case of an Entity Conversion
caption: machine translation, not official
art-115 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-115
**第一項** 居住者が、その有する株式（以下この条において「旧株」という。）を発行した法人の組織変更（当該組織変更をした法人（以下この条において「組織変更法人」という。）の株主等に当該組織変更法人の株式のみが交付されたものに限る。）により組織変更法人の株式（以下この条において「新株」という。）を取得した場合には、その組織変更のあつた日の属する年以後の各年における第百五条第一項（有価証券の評価の方法）の規定による新株の評価額の計算については、その計算の基礎となるその取得した新株一単位当たりの取得価額は、旧株一単位の従前の取得価額（その新株の取得のために要した費用の額がある場合には、当該費用の額のうち旧株一単位に対応する部分の金額を加算した金額）に旧株の数を乗じてこれを取得した新株の数で除して計算した金額とする。
art-115/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-115/par-1
In the case where a Resident has acquired, through an entity conversion of the corporation that issued the shares held by the Resident (hereinafter in this Article referred to as "old shares") (limited to an entity conversion in which only shares of the corporation that underwent that entity conversion (hereinafter in this Article referred to as the "corporation changing its organization") have been delivered to the Shareholders, Members, or Other Investors of that corporation changing its organization), shares of the corporation changing its organization (hereinafter in this Article referred to as "new shares"), for the calculation of the assessed value of the new shares under Article 105, paragraph (1) (Valuation Methods for Securities) for each year on or after the year in which the day of that entity conversion falls, the acquisition price per unit of the acquired new shares that forms the basis for that calculation is to be the amount calculated by multiplying the previous acquisition price of one unit of old shares (if there are expenses required for the acquisition of those new shares, the amount obtained by adding the portion of the amount of those expenses that corresponds to one unit of old shares) by the number of old shares and dividing the result by the number of new shares acquired.
machine translation, not official
### 第百十六条（合併等があつた場合の新株予約権等の取得価額） — Acquisition Price of Share Options, etc. in the Case of a Merger, etc.
caption: machine translation, not official
art-116 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-116
**第一項** 居住者が、その有する新株予約権又は新株予約権付社債（以下この条において「旧新株予約権等」という。）を発行した法人を被合併法人（法人税法第二条第十一号（定義）に規定する被合併法人をいう。）、分割法人（同条第十二号の二に規定する分割法人をいう。）、株式交換完全子法人（同条第十二号の六に規定する株式交換完全子法人をいう。）又は株式移転完全子法人（同条第十二号の六の五に規定する株式移転完全子法人をいう。）とする合併、分割、株式交換又は株式移転（以下この条において「合併等」という。）により当該旧新株予約権等に代えて当該合併等に係る合併法人（同法第二条第十二号に規定する合併法人をいう。）、分割承継法人（同条第十二号の三に規定する分割承継法人をいう。）、株式交換完全親法人（同条第十二号の六の三に規定する株式交換完全親法人をいう。）又は株式移転完全親法人（同条第十二号の六の六に規定する株式移転完全親法人をいう。）の新株予約権又は新株予約権付社債（以下この条において「合併法人等新株予約権等」という。）のみの交付を受けた場合には、その合併等のあつた日の属する年以後の各年における第百五条第一項（有価証券の評価の方法）の規定による合併法人等新株予約権等の評価額の計算については、その計算の基礎となるその取得した合併法人等新株予約権等一単位当たりの取得価額は、旧新株予約権等一単位の従前の取得価額（その合併法人等新株予約権等の取得のために要した費用の額がある場合には、当該費用の額のうち旧新株予約権等一単位に対応する部分の金額を加算した金額）を旧新株予約権等一単位について取得した合併法人等新株予約権等の数で除して計算した金額とする。
art-116/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-116/par-1
In the case where a Resident, through a merger, company split, share exchange, or share transfer (hereinafter in this Article referred to as a "merger, etc.") in which the corporation that issued the share options or bonds with share options held by the Resident (hereinafter in this Article referred to as "former share options, etc.") is the merged corporation (meaning the merged corporation prescribed in Article 2, item (xi) (Definitions) of the Corporation Tax Act), the splitting corporation (meaning the splitting corporation prescribed in item (xii)-2 of that Article), the wholly owned subsidiary corporation in a share exchange (meaning the wholly owned subsidiary corporation in a share exchange prescribed in item (xii)-6 of that Article), or the wholly owned subsidiary corporation in a share transfer (meaning the wholly owned subsidiary corporation in a share transfer prescribed in item (xii)-6-5 of that Article), has received, in place of those former share options, etc., only share options or bonds with share options of the acquiring corporation (meaning the acquiring corporation prescribed in Article 2, item (xii) of that Act), the successor corporation in a company split (meaning the successor corporation in a company split prescribed in item (xii)-3 of that Article), the wholly owning parent corporation resulting from a share exchange (meaning the wholly owning parent corporation resulting from a share exchange prescribed in item (xii)-6-3 of that Article), or the wholly owning parent corporation in a share transfer (meaning the wholly owning parent corporation in a share transfer prescribed in item (xii)-6-6 of that Article), in each case pertaining to that merger, etc. (hereinafter in this Article referred to as "acquiring corporation's share options, etc."), for the calculation of the assessed value of the acquiring corporation's share options, etc. under Article 105, paragraph (1) (Valuation Methods for Securities) for each year on or after the year in which the day of that merger, etc. falls, the acquisition price per unit of the acquired acquiring corporation's share options, etc. that forms the basis for that calculation is to be the amount calculated by dividing the previous acquisition price of one unit of former share options, etc. (if there are expenses required for the acquisition of those acquiring corporation's share options, etc., the amount obtained by adding the portion of the amount of those expenses that corresponds to one unit of former share options, etc.) by the number of acquiring corporation's share options, etc. acquired for one unit of former share options, etc.
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### 第百十七条（旧株一株の従前の取得価額等） — Previous Acquisition Price of One Old Share, etc.
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art-117 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-117
**第一項** 居住者の有する株式又は投資信託若しくは特定受益証券発行信託の受益権について、その年の中途において第百十条から前条までに規定する事実（以下この条において「事実」という。）があつた場合には、これらの規定の適用については、その年一月一日（同日から当該事実があつた日までの間に他の事実があつた場合には、当該事実の直前の他の事実があつた日）から当該事実があつた日までの期間を基礎として、当該事実があつた日において有するこれらの規定に規定する旧株、旧受益権、所有株式、所有出資又は旧新株予約権等につきその者の採用している評価の方法により計算した当該旧株、旧受益権、所有株式、所有出資又は旧新株予約権等の評価額に相当する金額をもつて第百十条から前条までに規定する旧株一株、旧受益権一口、所有株式一株、所有出資一単位、旧株一単位又は旧新株予約権等一単位の従前の取得価額とする。
art-117/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-117/par-1
In the case where, in the middle of a year, an event prescribed in Articles 110 through the preceding Article (hereinafter in this Article referred to as an "event") occurs with respect to shares held by a Resident or beneficial interests in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, for the application of those provisions, based on the period from January 1 of that year (if another event has occurred between that day and the day of the event, the day of the other event immediately preceding that event) to the day of the event, the amount equivalent to the assessed value of the old shares, old beneficial interests, shares held, contribution held, or former share options, etc. prescribed in those provisions that the person holds on the day of the event, calculated by the valuation method the person has adopted, is the previous acquisition price of one old share, one unit of old beneficial interest, one share held, one unit of contribution held, one unit of old shares, or one unit of former share options, etc. prescribed in Articles 110 through the preceding Article.
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## 第三目 譲渡所得の基因となる有価証券の取得費等 — Division 3 Acquisition Costs, etc. of Securities Giving Rise to Capital Gains
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pt-2/ch-1/sec-4/subsec-3/div-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#pt-2/ch-1/sec-4/subsec-3/div-3
### 第百十八条（譲渡所得の基因となる有価証券の取得費等） — Acquisition Costs, etc. of Securities Giving Rise to Capital Gains
caption: machine translation, not official
art-118 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-118
**第一項** 居住者が法第四十八条第三項（譲渡所得の基因となる有価証券の取得費等の計算）に規定する二回以上にわたつて取得した同一銘柄の有価証券で雑所得又は譲渡所得の基因となるものを譲渡した場合には、その譲渡につき法第三十七条第一項（必要経費）の規定によりその者のその譲渡の日の属する年分の雑所得の金額の計算上必要経費に算入する金額又は法第三十八条第一項（譲渡所得の金額の計算上控除する取得費）の規定によりその者の当該年分の譲渡所得の金額の計算上取得費に算入する金額は、当該有価証券を最初に取得した時（その後既に当該有価証券の譲渡をしている場合には、直前の譲渡の時。以下この項において同じ。）から当該譲渡の時までの期間を基礎として、当該最初に取得した時において有していた当該有価証券及び当該期間内に取得した当該有価証券につき第百五条第一項第一号（総平均法）に掲げる総平均法に準ずる方法によつて算出した一単位当たりの金額により計算した金額とする。
art-118/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-118/par-1
In the case where a Resident has transferred Securities of the same class that were acquired on two or more occasions as prescribed in Article 48, paragraph (3) (Calculation of Acquisition Costs, etc. of Securities Giving Rise to Capital Gains) of the Act and that give rise to miscellaneous income or capital gains, the amount to be included in necessary expenses in calculating the amount of miscellaneous income of that person for the year in which the date of that transfer falls pursuant to Article 37, paragraph (1) (Necessary Expenses) of the Act, or the amount to be included in acquisition cost in calculating the amount of capital gains of that person for that year pursuant to Article 38, paragraph (1) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act, in respect of that transfer, is to be the amount calculated, based on the period from the time the Securities were first acquired (if those Securities have already been transferred since then, the time of the immediately preceding transfer; the same applies hereinafter in this paragraph) to the time of that transfer, by the amount per unit calculated by a method equivalent to the total average method set forth in Article 105, paragraph (1), item (i) (Total Average Method) for the Securities held at the time of that first acquisition and the Securities acquired during that period.
machine translation, not official
**第二項** 第百九条から前条までの規定は、前項に規定する所得の基因となる有価証券について準用する。
art-118/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-118/par-2
The provisions of Articles 109 through the preceding Article apply mutatis mutandis to Securities that give rise to the income prescribed in the preceding paragraph.
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### 第百十九条（信用取引等による株式又は公社債の取得価額） — Acquisition Price of Shares or Public and Corporate Bonds Through Margin Transactions, etc.
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art-119 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-119
**第一項** 居住者が金融商品取引法第百五十六条の二十四第一項（免許及び免許の申請）に規定する信用取引若しくは発行日取引（有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引をいう。）又は同法第二十八条第八項第三号イ（通則）に掲げる取引の方法による株式又は公社債の売買を行い、かつ、これらの取引による株式又は公社債の売付けと買付けとにより当該取引の決済を行つた場合には、当該売付けに係る株式又は公社債の取得に要した経費としてその者のその年分の事業所得の金額又は雑所得の金額の計算上必要経費に算入する金額は、第百五条から前条までの規定にかかわらず、これらの取引において当該買付けに係る株式又は公社債を取得するために要した金額とする。
art-119/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-119/par-1
In the case where a Resident has traded shares or public and corporate bonds by a margin transaction prescribed in Article 156-24, paragraph (1) (Licenses and License Applications) of the Financial Instruments and Exchange Act or a when-issued transaction (meaning a transaction specified by Ministry of Finance Order in which Securities are bought and sold before those Securities are issued) or by a method of transaction set forth in Article 28, paragraph (8), item (iii), (a) (General Provisions) of that Act, and has settled those transactions by selling and buying shares or public and corporate bonds in those transactions, the amount to be included in necessary expenses in calculating the amount of business income or the amount of miscellaneous income of that person for that year, as expenses required for acquiring the shares or public and corporate bonds pertaining to that sale, is to be, notwithstanding Articles 105 through the preceding Article, the amount required for acquiring the shares or public and corporate bonds pertaining to that purchase in those transactions.
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## 第三款の二 暗号資産の評価 — Subsection 3-2 Valuation of Cryptoassets
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-3-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#pt-2/ch-1/sec-4/subsec-3-2
## 第一目 暗号資産の評価の方法 — Division 1 Valuation Methods for Cryptoassets
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-3-2/div-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#pt-2/ch-1/sec-4/subsec-3-2/div-1
### 第百十九条の二（暗号資産の評価の方法） — Valuation Methods for Cryptoassets
caption: machine translation, not official
art-119-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-2
**第一項** 法第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法）の規定によるその年十二月三十一日（同項の居住者が年の中途において死亡し、又は出国をした場合には、その死亡又は出国の時。第二号において同じ。）において有する同項に規定する暗号資産（以下この項において「期末暗号資産」という。）の評価額の計算上選定をすることができる評価の方法は、期末暗号資産につき次に掲げる方法のうちいずれかの方法によつてその取得価額を算出し、その算出した取得価額をもつて当該期末暗号資産の評価額とする方法とする。
art-119-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-2/par-1
The valuation method that may be selected for calculating, under Article 48-2, paragraph (1) (Calculation of Costs of Cryptoassets Transferred and Valuation Methods) of the Act, the assessed value of the cryptoassets prescribed in that paragraph that are held on December 31 of that year (if the Resident referred to in that paragraph dies or becomes Absent From Japan in the middle of a year, at the time of that death or the start of that Absence From Japan; the same applies in item (ii)) (hereinafter in this paragraph referred to as "year-end cryptoassets") is a method of calculating the acquisition price of the year-end cryptoassets by any of the following methods and taking the acquisition price so calculated as the assessed value of those year-end cryptoassets.
machine translation, not official
**一** 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。）
art-119-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-2/par-1/item-1
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);
machine translation, not official
**二** 移動平均法（暗号資産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、当初の一単位当たりの取得価額が、再び種類を同じくする暗号資産の取得をした場合にはその取得の時において有する当該暗号資産とその取得をした暗号資産との数量及び取得価額を基礎として算出した平均単価によつて改定されたものとみなし、以後種類を同じくする暗号資産の取得をする都度同様の方法により一単位当たりの取得価額が改定されたものとみなし、その年十二月三十一日から最も近い日において改定されたものとみなされた一単位当たりの取得価額をその一単位当たりの取得価額とする方法をいう。）
art-119-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-2/par-1/item-2
The moving average method (meaning a method that distinguishes cryptoassets by each different type and, for those of the same type, deems the initial acquisition price per unit to be revised, where cryptoassets of the same type are acquired again, to the average unit price calculated on the basis of the quantity and acquisition price of the cryptoassets held at the time of that acquisition and the cryptoassets so acquired, deems the acquisition price per unit to be revised by the same method each time cryptoassets of the same type are acquired thereafter, and takes as the acquisition price per unit the acquisition price per unit deemed to have been revised on the day nearest to December 31 of that year).
machine translation, not official
**第二項** 前項各号に規定する取得には、暗号資産を購入し、若しくは売却し、又は種類の異なる暗号資産に交換しようとする際に一時的に必要なこれらの暗号資産以外の暗号資産を取得する場合におけるその取得を含まないものとする。
art-119-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-2/par-2
The acquisition referred to in each item of the preceding paragraph does not include the acquisition in the case of acquiring cryptoassets, other than those cryptoassets, that are temporarily necessary when intending to purchase or sell cryptoassets or to exchange them for cryptoassets of a different type.
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### 第百十九条の三（暗号資産の評価の方法の選定） — Selection of Valuation Methods for Cryptoassets
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art-119-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-3
**第一項** 暗号資産の評価の方法は、その種類ごとに選定しなければならない。
art-119-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-3/par-1
The valuation method for cryptoassets must be selected for each type of cryptoassets.
machine translation, not official
**第二項** 居住者は、暗号資産の取得をした場合（その取得をした日の属する年の前年以前においてその暗号資産と種類を同じくする暗号資産につきこの項の規定による届出をすべき場合を除く。）には、同日の属する年分の所得税に係る確定申告期限までに、その暗号資産と種類を同じくする暗号資産につき、前条第一項に規定する評価の方法のうちそのよるべき方法を書面により納税地の所轄税務署長に届け出なければならない。
art-119-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-3/par-2
In the case where a Resident has acquired cryptoassets (excluding the case where a notification under this paragraph is to be made, in a year preceding the year in which the date of acquisition falls or in an earlier year, regarding cryptoassets of the same type as those cryptoassets), the Resident must notify the competent district director with jurisdiction over the place for tax payment in writing, by the Filing Deadline for the income tax for the year in which that date falls, of the valuation method to be used, from among the valuation methods prescribed in paragraph (1) of the preceding Article, regarding cryptoassets of the same type as those cryptoassets.
machine translation, not official
**第三項** 前条第二項の規定は、前項に規定する取得について準用する。
art-119-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-3/par-3
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the acquisition prescribed in the preceding paragraph.
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### 第百十九条の四（暗号資産の評価の方法の変更手続） — Procedures for Changing Valuation Methods for Cryptoassets
caption: machine translation, not official
art-119-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-4
**第一項** 居住者は、暗号資産につき選定した評価の方法（その評価の方法を届け出なかつた者がよるべきこととされている次条第一項に規定する評価の方法を含む。）を変更しようとする場合には、納税地の所轄税務署長の承認を受けなければならない。
art-119-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-4/par-1
A Resident who intends to change the valuation method selected for cryptoassets (including the valuation method prescribed in paragraph (1) of the following Article that a person who has not notified a valuation method is to use) must obtain the approval of the competent district director with jurisdiction over the place for tax payment.
machine translation, not official
**第二項** 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。
art-119-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-4/par-2
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".
machine translation, not official
### 第百十九条の五（暗号資産の法定評価方法） — Statutory Valuation Method for Cryptoassets
caption: machine translation, not official
art-119-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-5
**第一項** 法第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法）に規定する政令で定める方法は、第百十九条の二第一項第一号（暗号資産の評価の方法）に掲げる総平均法により算出した取得価額による評価の方法とする。
art-119-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-5/par-1
The method specified by Cabinet Order prescribed in Article 48-2, paragraph (1) (Calculation of Costs of Cryptoassets Transferred and Valuation Methods) of the Act is the valuation method using the acquisition price calculated by the total average method set forth in Article 119-2, paragraph (1), item (i) (Valuation Methods for Cryptoassets).
machine translation, not official
**第二項** 税務署長は、居住者が暗号資産につき選定した評価の方法（その評価の方法を届け出なかつた居住者がよるべきこととされている前項に規定する評価の方法を含む。以下この項において同じ。）により評価しなかつた場合において、その居住者が行つた評価の方法がその居住者の選定した評価の方法以外の第百十九条の二第一項に規定する評価の方法に該当し、かつ、その行つた評価の方法によつてもその居住者の各年分の事業所得の金額又は雑所得の金額の計算を適正に行うことができると認めるときは、その行つた評価の方法により計算した各年分の事業所得の金額又は雑所得の金額を基礎として更正又は決定をすることができる。
art-119-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-5/par-2
In the case where a Resident did not make a valuation by the valuation method the Resident selected for cryptoassets (including the valuation method prescribed in the preceding paragraph that a Resident who has not notified a valuation method is to use; the same applies hereinafter in this paragraph), if a district director finds that the valuation method the Resident used falls under a valuation method prescribed in Article 119-2, paragraph (1) other than the valuation method the Resident selected, and that the Resident's amount of business income or amount of miscellaneous income for each year can be properly calculated even by the valuation method the Resident used, the district director may make a Reassessment or determination on the basis of the amount of business income or amount of miscellaneous income for each year calculated by the valuation method the Resident used.
machine translation, not official
## 第二目 暗号資産の取得価額 — Division 2 Acquisition Price of Cryptoassets
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-3-2/div-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#pt-2/ch-1/sec-4/subsec-3-2/div-2
### 第百十九条の六（暗号資産の取得価額） — Acquisition Price of Cryptoassets
caption: machine translation, not official
art-119-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-6
**第一項** 第百十九条の二第一項（暗号資産の評価の方法）の規定による暗号資産の評価額の計算の基礎となる暗号資産の取得価額は、別段の定めがあるものを除き、次の各号に掲げる暗号資産の区分に応じ当該各号に定める金額とする。
art-119-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-6/par-1
Except as otherwise provided, the acquisition price of cryptoassets that forms the basis for calculating the assessed value of cryptoassets under Article 119-2, paragraph (1) (Valuation Methods for Cryptoassets) is, according to the category of cryptoassets set forth in each of the following items, the amount specified in that item.
machine translation, not official
**一** 購入した暗号資産 その購入の代価（購入手数料その他その暗号資産の購入のために要した費用がある場合には、その費用の額を加算した金額）
art-119-6/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-6/par-1/item-1
Cryptoassets that have been purchased: the purchase price (if there are purchase commissions or other expenses required for the purchase of those cryptoassets, the amount obtained by adding the amount of those expenses);
machine translation, not official
**二** 自己が発行することにより取得した暗号資産 その発行のために要した費用の額
art-119-6/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-6/par-1/item-2
Cryptoassets acquired by issuing them oneself: the amount of expenses required for that issuance;
machine translation, not official
**三** 前二号に掲げる暗号資産以外の暗号資産 その取得の時におけるその暗号資産の取得のために通常要する価額
art-119-6/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-6/par-1/item-3
Cryptoassets other than the cryptoassets set forth in the preceding two items: the amount normally required for acquiring those cryptoassets at the time of their acquisition.
machine translation, not official
**第二項** 次の各号に掲げる暗号資産の前項に規定する取得価額は、当該各号に定める金額とする。
art-119-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-6/par-2
The acquisition price prescribed in the preceding paragraph of the cryptoassets set forth in each of the following items is the amount specified in that item.
machine translation, not official
**一** 贈与、相続又は遺贈により取得した暗号資産（法第四十条第一項第一号（棚卸資産の贈与等の場合の総収入金額算入）に掲げる贈与又は遺贈により取得したものを除く。） 被相続人の死亡の時において、当該被相続人がその暗号資産につきよるべきものとされていた評価の方法により評価した金額
art-119-6/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-6/par-2/item-1
Cryptoassets acquired by gift, inheritance, or bequest (excluding those acquired through a gift or bequest set forth in Article 40, paragraph (1), item (i) (Inclusion of Gifts of Inventory in Gross Revenue) of the Act): the amount valued, at the time of the death of the decedent, by the valuation method that the decedent was to use for those cryptoassets;
machine translation, not official
**二** 法第四十条第一項第二号に掲げる譲渡により取得した暗号資産 当該譲渡の対価の額と同号に定める金額との合計額
art-119-6/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-6/par-2/item-2
Cryptoassets acquired through a transfer set forth in Article 40, paragraph (1), item (ii) of the Act: the sum of the amount of the consideration for that transfer and the amount specified in that item.
machine translation, not official
### 第百十九条の七（信用取引による暗号資産の取得価額） — Acquisition Price of Cryptoassets Through Margin Transactions
caption: machine translation, not official
art-119-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-7
**第一項** 居住者が暗号資産信用取引（他の者から信用の供与を受けて行う暗号資産の売買をいう。以下この条において同じ。）の方法による暗号資産の売買を行い、かつ、当該暗号資産信用取引による暗号資産の売付けと買付けとにより当該暗号資産信用取引の決済を行つた場合には、当該売付けに係る暗号資産の取得に要した経費としてその者のその年分の事業所得の金額又は雑所得の金額の計算上必要経費に算入する金額は、第百十九条の二から前条までの規定にかかわらず、当該暗号資産信用取引において当該買付けに係る暗号資産を取得するために要した金額とする。
art-119-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-7/par-1
In the case where a Resident has traded cryptoassets by a cryptoasset margin transaction (meaning the purchase and sale of cryptoassets conducted with credit extended by another person; the same applies hereinafter in this Article) and has settled that cryptoasset margin transaction by selling and buying cryptoassets in that cryptoasset margin transaction, the amount to be included in necessary expenses in calculating the amount of business income or the amount of miscellaneous income of that person for that year, as expenses required for acquiring the cryptoassets pertaining to that sale, is to be, notwithstanding Articles 119-2 through the preceding Article, the amount required for acquiring the cryptoassets pertaining to that purchase in that cryptoasset margin transaction.
machine translation, not official
## 第四款 減価償却資産の償却 — Subsection 4 Depreciation of Depreciable Assets
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#pt-2/ch-1/sec-4/subsec-4
## 第一目 減価償却資産の償却の方法 — Division 1 Depreciation Methods for Depreciable Assets
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-4/div-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#pt-2/ch-1/sec-4/subsec-4/div-1
### 第百二十条（減価償却資産の償却の方法） — Depreciation Methods for Depreciable Assets
caption: machine translation, not official
art-120 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120
**第一項** 平成十九年三月三十一日以前に取得された減価償却資産（第六号に掲げる減価償却資産にあつては、当該減価償却資産についての同号に規定する改正前リース取引に係る契約が平成二十年三月三十一日までに締結されたもの）の償却費（法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）の規定による減価償却資産の償却費をいう。以下この款において同じ。）の額の計算上選定をすることができる同項に規定する政令で定める償却の方法は、次の各号に掲げる資産の区分に応じ当該各号に定める方法とする。
art-120/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1
The depreciation methods specified by Cabinet Order prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act that may be selected in calculating the amount of the depreciation allowance (meaning the depreciation allowance for Depreciable Assets under that paragraph; the same applies hereinafter in this Subsection) for Depreciable Assets acquired on or before March 31, 2007 (for Depreciable Assets set forth in item (vi), those for which the contract pertaining to the pre-amendment lease transaction prescribed in item (vi) has been concluded by March 31, 2008) are the methods specified in the following items for the categories of assets set forth in the respective items.
machine translation, not official
**一** 建物（第三号に掲げるものを除く。） 次に掲げる区分に応じそれぞれ次に定める方法
art-120/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-1
Buildings (excluding those set forth in item (iii)): the methods specified in the following for the respective categories set forth below;
machine translation, not official
**イ** 平成十年三月三十一日以前に取得された建物 次に掲げる方法
art-120/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-1/sub-1
Buildings acquired on or before March 31, 1998: the following methods;
machine translation, not official
**（１）** 旧定額法（当該減価償却資産の取得価額からその残存価額を控除した金額にその償却費が毎年同一となるように当該資産の耐用年数に応じた償却率を乗じて計算した金額を各年分の償却費として償却する方法をいう。以下この目及び第三目（減価償却資産の償却費の計算）において同じ。）
art-120/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-1/sub-1/sub2-1
The former straight-line method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by multiplying the amount obtained by deducting the residual value from the acquisition price of the Depreciable Asset by the depreciation rate corresponding to the useful life of that asset such that the depreciation allowance is the same every year; the same applies hereinafter in this Division and Division 3 (Calculation of Depreciation Allowances));
machine translation, not official
**（２）** 旧定率法（当該減価償却資産の取得価額（第二年目以後の償却の場合にあつては、当該取得価額から既に償却費として各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額を控除した金額）にその償却費が毎年一定の割合で逓減するように当該資産の耐用年数に応じた償却率を乗じて計算した金額を各年分の償却費として償却する方法をいう。以下この目及び第三目において同じ。）
art-120/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-1/sub-1/sub2-2
The former declining-balance method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by multiplying the acquisition price of the Depreciable Asset (in the case of depreciation from the second year on, the amount obtained by deducting from that acquisition price the amount already included as depreciation allowance in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income, or the amount of miscellaneous income for each year) by the depreciation rate corresponding to the useful life of that asset such that the depreciation allowance declines at a constant rate every year; the same applies hereinafter in this Division and Division 3);
machine translation, not official
**ロ** イに掲げる建物以外の建物 旧定額法
art-120/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-1/sub-2
Buildings other than the buildings set forth in (a): the former straight-line method;
machine translation, not official
**二** 第六条第一号（減価償却資産の範囲）に掲げる建物の附属設備及び同条第二号から第七号までに掲げる減価償却資産（次号及び第六号に掲げるものを除く。） 次に掲げる方法
art-120/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-2
Associated facilities of buildings set forth in Article 6, item (i) (Scope of Depreciable Assets) and Depreciable Assets set forth in items (ii) through (vii) of that Article (excluding those set forth in the following item and item (vi)): the following methods;
machine translation, not official
**イ** 旧定額法
art-120/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-2/sub-1
The former straight-line method;
machine translation, not official
**ロ** 旧定率法
art-120/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-2/sub-2
The former declining-balance method;
machine translation, not official
**三** 鉱業用減価償却資産（第五号及び第六号に掲げるものを除く。） 次に掲げる方法
art-120/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-3
Depreciable Assets for mining (excluding those set forth in items (v) and (vi)): the following methods;
machine translation, not official
**イ** 旧定額法
art-120/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-3/sub-1
The former straight-line method;
machine translation, not official
**ロ** 旧定率法
art-120/par-1/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-3/sub-2
The former declining-balance method;
machine translation, not official
**ハ** 旧生産高比例法（当該鉱業用減価償却資産の取得価額からその残存価額を控除した金額を当該資産の耐用年数（当該資産の属する鉱区の採掘予定年数がその耐用年数より短い場合には、当該鉱区の採掘予定年数）の期間内における当該資産の属する鉱区の採掘予定数量で除して計算した一定単位当たりの金額に各年における当該鉱区の採掘数量を乗じて計算した金額をその年分の償却費として償却する方法をいう。以下この目及び第三目において同じ。）
art-120/par-1/item-3/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-3/sub-3
The former units-of-production method (meaning a method of depreciating, as the depreciation allowance for that year, the amount calculated by multiplying the amount per fixed unit, calculated by dividing the amount obtained by deducting the residual value from the acquisition price of the Depreciable Asset for mining by the planned extraction quantity of the mining area to which that asset belongs within the period of the useful life of that asset (if the planned extraction years of the mining area to which that asset belongs are shorter than that useful life, the planned extraction years of that mining area), by the quantity extracted from that mining area in each year; the same applies hereinafter in this Division and Division 3);
machine translation, not official
**四** 第六条第八号に掲げる無形固定資産（次号に掲げる鉱業権を除く。）及び同条第九号に掲げる生物 旧定額法
art-120/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-4
Intangible Fixed Assets set forth in Article 6, item (viii) (excluding the mining rights set forth in the following item) and living organisms set forth in item (ix) of that Article: the former straight-line method;
machine translation, not official
**五** 第六条第八号イに掲げる鉱業権 次に掲げる方法
art-120/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-5
Mining rights set forth in Article 6, item (viii), (a): the following methods;
machine translation, not official
**イ** 旧定額法
art-120/par-1/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-5/sub-1
The former straight-line method;
machine translation, not official
**ロ** 旧生産高比例法
art-120/par-1/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-5/sub-2
The former units-of-production method;
machine translation, not official
**六** 国外リース資産（所得税法施行令の一部を改正する政令（平成十九年政令第八十二号）による改正前の所得税法施行令第百八十四条の二第一項（リース取引に係る各種所得の金額の計算）に規定するリース取引（同項又は同条第二項の規定により資産の賃貸借取引以外の取引とされるものを除く。以下この号において「改正前リース取引」という。）の目的とされている減価償却資産で非居住者又は外国法人に対して賃貸されているもの（これらの者の専ら国内において行う事業の用に供されるものを除く。）をいう。以下この項及び次項において同じ。） 旧国外リース期間定額法（改正前リース取引に係る国外リース資産の取得価額から見積残存価額を控除した残額を、当該改正前リース取引に係る契約において定められている当該国外リース資産の賃貸借の期間の月数で除し、これにその年における当該国外リース資産の賃貸借の期間の月数を乗じて計算した金額を各年分の償却費として償却する方法をいう。第三目において同じ。）
art-120/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
Foreign lease assets (meaning Depreciable Assets that are the subject of a lease transaction prescribed in Article 184-2, paragraph (1) (Calculation of Income in Each Class Pertaining to Lease Transactions) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 82 of 2007) (excluding those treated as transactions other than lease transactions of assets under that paragraph or paragraph (2) of that Article; hereinafter in this item referred to as "pre-amendment lease transactions") and that are leased to a Nonresident or a Foreign Corporation (excluding those used exclusively for business conducted by those persons in Japan); the same applies hereinafter in this paragraph and the following paragraph): the former overseas lease period straight-line method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by dividing the remainder obtained by deducting the estimated residual value from the acquisition price of the foreign lease asset pertaining to the pre-amendment lease transaction by the number of months of the period of the lease of that foreign lease asset specified in the contract pertaining to that pre-amendment lease transaction and multiplying the result by the number of months of the period of the lease of that foreign lease asset in that year; the same applies in Division 3).
machine translation, not official
**第二項** 前項第三号に規定する鉱業用減価償却資産とは、鉱業経営上直接必要な減価償却資産で鉱業の廃止により著しくその価値を減ずるものをいい、同項第六号に規定する見積残存価額とは、国外リース資産をその賃貸借の終了の時において譲渡するとした場合に見込まれるその譲渡対価の額に相当する金額をいう。
art-120/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-2
The Depreciable Assets for mining prescribed in item (iii) of the preceding paragraph are Depreciable Assets directly necessary for the operation of mining whose value would be significantly reduced by the discontinuation of mining, and the estimated residual value prescribed in item (vi) of that paragraph means the amount equivalent to the amount of the consideration for the transfer that is expected if a foreign lease asset is transferred at the time of the end of its lease.
machine translation, not official
**第三項** 第一項第六号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-120/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-3
The number of months in paragraph (1), item (vi) is to be calculated according to the calendar, and if a fraction of less than one month arises, it is counted as one month.
machine translation, not official
### 第百二十条の二
art-120-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2
**第一項** 平成十九年四月一日以後に取得された減価償却資産（第六号に掲げる減価償却資産にあつては、当該減価償却資産についての所有権移転外リース取引に係る契約が平成二十年四月一日以後に締結されたもの）の償却費の額の計算上選定をすることができる法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）に規定する政令で定める償却の方法は、次の各号に掲げる資産の区分に応じ当該各号に定める方法とする。
art-120-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1
The depreciation methods specified by Cabinet Order prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act that may be selected in calculating the amount of the depreciation allowance for Depreciable Assets acquired on or after April 1, 2007 (for Depreciable Assets set forth in item (vi), those for which the contract pertaining to a lease transaction without transfer of ownership concerning those Depreciable Assets has been concluded on or after April 1, 2008) are the methods specified in the following items for the categories of assets set forth in the respective items.
machine translation, not official
**一** 第六条第一号及び第二号（減価償却資産の範囲）に掲げる減価償却資産（第三号及び第六号に掲げるものを除く。） 次に掲げる区分に応じそれぞれ次に定める方法
art-120-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1
Depreciable Assets set forth in Article 6, items (i) and (ii) (Scope of Depreciable Assets) (excluding those set forth in items (iii) and (vi)): the methods specified in the following for the respective categories set forth below;
machine translation, not official
**イ** 平成二十八年三月三十一日以前に取得された減価償却資産（建物を除く。） 次に掲げる方法
art-120-2/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1/sub-1
Depreciable Assets (excluding buildings) acquired on or before March 31, 2016: the following methods;
machine translation, not official
**（１）** 定額法（当該減価償却資産の取得価額にその償却費が毎年同一となるように当該資産の耐用年数に応じた償却率（（２）において「定額法償却率」という。）を乗じて計算した金額を各年分の償却費として償却する方法をいう。以下この目及び第三目（減価償却資産の償却費の計算）において同じ。）
art-120-2/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1/sub-1/sub2-1
The straight-line method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by multiplying the acquisition price of the Depreciable Asset by the depreciation rate corresponding to the useful life of that asset such that the depreciation allowance is the same every year (referred to as the "straight-line depreciation rate" in (2)); the same applies hereinafter in this Division and Division 3 (Calculation of Depreciation Allowances));
machine translation, not official
**（２）** 定率法（当該減価償却資産の取得価額（第二年目以後の償却の場合にあつては、当該取得価額から既に償却費として各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額を控除した金額）にその償却費が毎年一から定額法償却率に二（平成二十四年三月三十一日以前に取得された減価償却資産にあつては、二・五）を乗じて計算した割合を控除した割合で逓減するように当該資産の耐用年数に応じた償却率を乗じて計算した金額（当該計算した金額が償却保証額に満たない場合には、改定取得価額にその償却費がその後毎年同一となるように当該資産の耐用年数に応じた改定償却率を乗じて計算した金額）を各年分の償却費として償却する方法をいう。以下この目から第三目までにおいて同じ。）
art-120-2/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1/sub-1/sub2-2
The Declining-balance Method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by multiplying the acquisition price of the Depreciable Asset (in the case of depreciation from the second year on, the amount obtained by deducting from that acquisition price the amount already included as depreciation allowance in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income, or the amount of miscellaneous income for each year) by the depreciation rate corresponding to the useful life of that asset such that the depreciation allowance declines every year at the rate obtained by deducting from one the rate calculated by multiplying the straight-line depreciation rate by two (2.5 for Depreciable Assets acquired on or before March 31, 2012) (or, if the amount so calculated is less than the guaranteed depreciation amount, the amount calculated by multiplying the revised acquisition cost by the revised depreciation rate corresponding to the useful life of that asset such that the depreciation allowance is the same every year thereafter); the same applies hereinafter in this Division through Division 3);
machine translation, not official
**ロ** イに掲げる減価償却資産以外の減価償却資産 定額法
art-120-2/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1/sub-2
Depreciable Assets other than the Depreciable Assets set forth in (a): the straight-line method;
machine translation, not official
**二** 第六条第三号から第七号までに掲げる減価償却資産（次号及び第六号に掲げるものを除く。） 次に掲げる方法
art-120-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-2
Depreciable Assets set forth in Article 6, items (iii) through (vii) (excluding those set forth in the following item and item (vi)): the following methods;
machine translation, not official
**イ** 定額法
art-120-2/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-2/sub-1
The straight-line method;
machine translation, not official
**ロ** 定率法
art-120-2/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-2/sub-2
The Declining-balance Method;
machine translation, not official
**三** 鉱業用減価償却資産（第五号及び第六号に掲げるものを除く。） 次に掲げる区分に応じそれぞれ次に定める方法
art-120-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3
Depreciable Assets for mining (excluding those set forth in items (v) and (vi)): the methods specified in the following for the respective categories set forth below;
machine translation, not official
**イ** 平成二十八年四月一日以後に取得された第六条第一号及び第二号に掲げる減価償却資産 次に掲げる方法
art-120-2/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3/sub-1
Depreciable Assets set forth in Article 6, items (i) and (ii) acquired on or after April 1, 2016: the following methods;
machine translation, not official
**（１）** 定額法
art-120-2/par-1/item-3/sub-1/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3/sub-1/sub2-1
The straight-line method;
machine translation, not official
**（２）** 生産高比例法（当該鉱業用減価償却資産の取得価額を当該資産の耐用年数（当該資産の属する鉱区の採掘予定年数がその耐用年数より短い場合には、当該鉱区の採掘予定年数）の期間内における当該資産の属する鉱区の採掘予定数量で除して計算した一定単位当たりの金額に各年における当該鉱区の採掘数量を乗じて計算した金額をその年分の償却費として償却する方法をいう。以下この目及び第三目において同じ。）
art-120-2/par-1/item-3/sub-1/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3/sub-1/sub2-2
The Units-of-production Method (meaning a method of depreciating, as the depreciation allowance for that year, the amount calculated by multiplying the amount per fixed unit, calculated by dividing the acquisition price of the Depreciable Asset for mining by the planned extraction quantity of the mining area to which that asset belongs within the period of the useful life of that asset (if the planned extraction years of the mining area to which that asset belongs are shorter than that useful life, the planned extraction years of that mining area), by the quantity extracted from that mining area in each year; the same applies hereinafter in this Division and Division 3);
machine translation, not official
**ロ** イに掲げる減価償却資産以外の減価償却資産 次に掲げる方法
art-120-2/par-1/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3/sub-2
Depreciable Assets other than the Depreciable Assets set forth in (a): the following methods;
machine translation, not official
**（１）** 定額法
art-120-2/par-1/item-3/sub-2/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3/sub-2/sub2-1
The straight-line method;
machine translation, not official
**（２）** 定率法
art-120-2/par-1/item-3/sub-2/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3/sub-2/sub2-2
The Declining-balance Method;
machine translation, not official
**（３）** 生産高比例法
art-120-2/par-1/item-3/sub-2/sub2-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3/sub-2/sub2-3
The Units-of-production Method;
machine translation, not official
**四** 第六条第八号に掲げる無形固定資産（次号及び第六号に掲げるものを除く。）及び同条第九号に掲げる生物 定額法
art-120-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-4
Intangible Fixed Assets set forth in Article 6, item (viii) (excluding those set forth in the following item and item (vi)) and living organisms set forth in item (ix) of that Article: the straight-line method;
machine translation, not official
**五** 第六条第八号イに掲げる鉱業権及び貯留権 次に掲げる方法
art-120-2/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-5
Mining rights and storage rights set forth in Article 6, item (viii), (a): the following methods;
machine translation, not official
**イ** 定額法
art-120-2/par-1/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-5/sub-1
The straight-line method;
machine translation, not official
**ロ** 生産高等比例法（当該鉱業権又は貯留権の取得価額をこれらの資産の耐用年数（これらの資産の属する鉱区又は貯留区域の採掘予定年数又は注入予定年数がその耐用年数より短い場合には、当該鉱区又は貯留区域の採掘予定年数又は注入予定年数）の期間内におけるこれらの資産の属する鉱区又は貯留区域の採掘予定数量又は注入予定数量で除して計算した一定単位当たりの金額に各年における当該鉱区又は貯留区域の採掘数量又は注入数量を乗じて計算した金額をその年分の償却費として償却する方法をいう。以下この目及び第三目において同じ。）
art-120-2/par-1/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-5/sub-2
The units-of-production method, etc. (meaning a method of depreciating, as the depreciation allowance for that year, the amount calculated by multiplying the amount per fixed unit, calculated by dividing the acquisition price of the mining right or storage right by the planned extraction quantity or planned injection quantity of the mining area or storage area to which those assets belong within the period of the useful life of those assets (if the planned extraction years or planned injection years of the mining area or storage area to which those assets belong are shorter than that useful life, the planned extraction years or planned injection years of that mining area or storage area), by the quantity extracted or quantity injected in that mining area or storage area in each year; the same applies hereinafter in this Division and Division 3);
machine translation, not official
**六** リース資産 リース期間定額法（当該リース資産の取得価額（当該リース資産についての所有権移転外リース取引に係る契約が令和九年三月三十一日以前に締結されたものの取得価額に残価保証額に相当する金額が含まれている場合には、当該取得価額から当該残価保証額を控除した金額）を当該リース資産のリース期間（当該リース資産がリース期間の中途において法第六十条第一項各号（贈与等により取得した資産の取得費等）に掲げる事由以外の事由により移転を受けたものである場合には、当該移転の日以後の期間に限る。）の月数で除して計算した金額にその年における当該リース期間の月数を乗じて計算した金額を各年分の償却費として償却する方法をいう。第三目において同じ。）
art-120-2/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
Leased assets: the lease period straight-line method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by multiplying the amount calculated by dividing the acquisition price of that leased asset (if the acquisition price of a leased asset for which the contract pertaining to the lease transaction without transfer of ownership was concluded on or before March 31, 2027 includes an amount equivalent to the guaranteed residual value, the amount obtained by deducting that guaranteed residual value from that acquisition price) by the number of months of the lease term of that leased asset (if the transfer of that leased asset was received in the middle of the lease term for a reason other than the grounds set forth in the items of Article 60, paragraph (1) (Acquisition Costs of Assets Acquired as Gifts) of the Act, limited to the period on or after the date of that transfer) by the number of months of that lease term in that year; the same applies in Division 3).
machine translation, not official
**第二項** 前項及びこの項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-120-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2
In the preceding paragraph and this paragraph, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 償却保証額 減価償却資産の取得価額に当該資産の耐用年数に応じた保証率を乗じて計算した金額をいう。
art-120-2/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-1
Guaranteed depreciation amount: the amount calculated by multiplying the acquisition price of a Depreciable Asset by the guarantee rate corresponding to the useful life of that asset;
machine translation, not official
**二** 改定取得価額 次に掲げる場合の区分に応じそれぞれ次に定める金額をいう。
art-120-2/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-2
Revised acquisition cost: the amount specified in the following for the respective cases set forth below;
machine translation, not official
**イ** 減価償却資産の前項第一号イ（２）に規定する取得価額に同号イ（２）に規定する耐用年数に応じた償却率を乗じて計算した金額（以下この号において「調整前償却額」という。）が償却保証額に満たない場合（その年の前年における調整前償却額が償却保証額以上である場合に限る。） 当該減価償却資産の当該取得価額
art-120-2/par-2/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-2/sub-1
In the case where the amount calculated by multiplying the acquisition price prescribed in item (i), (a), (2) of the preceding paragraph of a Depreciable Asset by the depreciation rate corresponding to the useful life prescribed in (a), (2) of that item (hereinafter in this item referred to as the "pre-adjustment depreciation amount") is less than the guaranteed depreciation amount (limited to the case where the pre-adjustment depreciation amount in the year preceding that year is the guaranteed depreciation amount or more): that acquisition price of that Depreciable Asset;
machine translation, not official
**ロ** 連続する二以上の年において減価償却資産の調整前償却額がいずれも償却保証額に満たない場合 当該連続する二以上の年のうち最も古い年における前項第一号イ（２）に規定する取得価額
art-120-2/par-2/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-2/sub-2
In the case where the pre-adjustment depreciation amount of a Depreciable Asset is less than the guaranteed depreciation amount in each of two or more consecutive years: the acquisition price prescribed in item (i), (a), (2) of the preceding paragraph in the earliest of those two or more consecutive years;
machine translation, not official
**三** 鉱業用減価償却資産 前条第二項に規定する鉱業用減価償却資産をいう。
art-120-2/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-3
Depreciable Assets for mining: the Depreciable Assets for mining prescribed in paragraph (2) of the preceding Article;
machine translation, not official
**四** リース資産 所有権移転外リース取引に係る賃借人が取得したものとされる減価償却資産をいう。
art-120-2/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-4
Leased asset: a Depreciable Asset that is deemed to have been acquired by the lessee pertaining to a lease transaction without transfer of ownership;
machine translation, not official
**五** 所有権移転外リース取引 法第六十七条の二第三項（リース取引に係る所得の金額の計算）に規定するリース取引（以下この号及び第七号において「リース取引」という。）のうち、次のいずれかに該当するもの（これらに準ずるものを含む。）以外のものをいう。
art-120-2/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-5
Lease transaction without transfer of ownership: a lease transaction prescribed in Article 67-2, paragraph (3) (Calculating Amounts of Income from Lease Arrangements) of the Act (hereinafter in this item and item (vii) referred to as a "lease transaction") other than one that falls under any of the following (including those equivalent to these);
machine translation, not official
**イ** リース期間終了の時又はリース期間の中途において、当該リース取引に係る契約において定められている当該リース取引の目的とされている資産（以下この号において「目的資産」という。）が無償又は名目的な対価の額で当該リース取引に係る賃借人に譲渡されるものであること。
art-120-2/par-2/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-5/sub-1
That, at the end of the lease term or in the middle of the lease term, the asset that is the subject of that lease transaction as specified in the contract pertaining to that lease transaction (hereinafter in this item referred to as the "subject asset") is to be transferred to the lessee pertaining to that lease transaction free of charge or for a nominal amount of consideration;
machine translation, not official
**ロ** 当該リース取引に係る賃借人に対しリース期間終了の時又はリース期間の中途において目的資産を買い取る権利が与えられており、かつ、当該権利が目的資産を著しく有利な価額で買い取るものであることその他の事情により当該権利が行使されることが確実であると見込まれるものであること。
art-120-2/par-2/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-5/sub-2
That the lessee pertaining to that lease transaction is given a right to purchase the subject asset at the end of the lease term or in the middle of the lease term, and that right is expected with certainty to be exercised because the right is to purchase the subject asset at a significantly advantageous price or for other circumstances;
machine translation, not official
**ハ** 目的資産の種類、用途、設置の状況等に照らし、当該目的資産がその使用可能期間中当該リース取引に係る賃借人によつてのみ使用されると見込まれるものであること又は当該目的資産の識別が困難であると認められるものであること。
art-120-2/par-2/item-5/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-5/sub-3
That, in light of the type, use, installation status, etc. of the subject asset, the subject asset is expected to be used during its usable period only by the lessee pertaining to that lease transaction, or the subject asset is found to be difficult to identify;
machine translation, not official
**ニ** リース期間が目的資産の第百二十九条（減価償却資産の耐用年数、償却率等）に規定する財務省令で定める耐用年数に比して相当短いもの（当該リース取引に係る賃借人の所得税の負担を著しく軽減することになると認められるものに限る。）であること。
art-120-2/par-2/item-5/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-5/sub-4
That the lease term is considerably shorter than the useful life of the subject asset specified by Ministry of Finance Order prescribed in Article 129 (Useful Life, Depreciation Rates, etc. of Depreciable Assets) (limited to a case found to significantly reduce the income tax burden of the lessee pertaining to that lease transaction);
machine translation, not official
**六** 残価保証額 リース期間終了の時にリース資産の処分価額が所有権移転外リース取引に係る契約において定められている保証額に満たない場合にその満たない部分の金額を当該所有権移転外リース取引に係る賃借人がその賃貸人に支払うこととされている場合における当該保証額をいう。
art-120-2/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-6
Guaranteed residual value: the guaranteed amount specified in the contract pertaining to a lease transaction without transfer of ownership, in the case where, if the disposal value of the leased asset at the end of the lease term is less than that guaranteed amount, the lessee pertaining to that lease transaction without transfer of ownership is to pay the amount of the shortfall to the lessor;
machine translation, not official
**七** リース期間 リース取引に係る契約において定められているリース資産の賃貸借の期間をいう。
art-120-2/par-2/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-7
Lease term: the period of the lease of the leased asset specified in the contract pertaining to a lease transaction.
machine translation, not official
**第三項** 第一項第六号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-120-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-3
The number of months in paragraph (1), item (vi) is to be calculated according to the calendar, and if a fraction of less than one month arises, it is counted as one month.
machine translation, not official
### 第百二十条の三（減価償却資産の特別な償却の方法） — Special Depreciation Methods for Depreciable Assets
caption: machine translation, not official
art-120-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3
**第一項** 居住者は、その有する第六条第一号から第八号まで（減価償却資産の範囲）に掲げる減価償却資産（次条又は第百二十二条（特別な償却率による償却の方法）の規定の適用を受けるもの並びに第百二十条第一項第一号ロ及び第六号（減価償却資産の償却の方法）並びに前条第一項第一号ロ及び第六号に掲げる減価償却資産を除く。）の償却費の額を当該資産の区分に応じて定められている第百二十条第一項第一号から第五号まで又は前条第一項第一号から第五号までに定める償却の方法に代え当該償却の方法以外の償却の方法（同項第三号イに掲げる減価償却資産（第三項において「鉱業用建築物」という。）にあつては、定率法その他これに準ずる方法を除く。以下この項において同じ。）により計算することについて納税地の所轄税務署長の承認を受けた場合には、当該資産のその承認を受けた日の属する年分以後の各年分の償却費の額の計算については、その承認を受けた償却の方法を選定することができる。
art-120-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-1
In the case where a Resident has obtained the approval of the competent district director with jurisdiction over the place for tax payment to calculate the amount of depreciation allowance for the Resident's Depreciable Assets set forth in Article 6, items (i) through (viii) (Scope of Depreciable Assets) (excluding those to which the following Article or Article 122 (Depreciation Methods Using Special Depreciation Rates) applies, and the Depreciable Assets set forth in Article 120, paragraph (1), item (i), (b) and item (vi) (Depreciation Methods for Depreciable Assets) and in paragraph (1), item (i), (b) and item (vi) of the preceding Article) by a depreciation method other than the depreciation methods specified in Article 120, paragraph (1), items (i) through (v) or paragraph (1), items (i) through (v) of the preceding Article that have been established according to the category of the asset, in place of those depreciation methods (for the Depreciable Assets set forth in item (iii), (a) of that paragraph (referred to as "mining buildings" in paragraph (3)), excluding the Declining-balance Method and methods equivalent to it; the same applies hereinafter in this paragraph), the Resident may, for the calculation of the amount of depreciation allowance for each year on or after the year in which the date of that approval falls for that asset, select the depreciation method so approved.
machine translation, not official
**第二項** 前項の承認を受けようとする居住者は、その採用しようとする償却の方法の内容、その方法を採用しようとする理由、その方法により償却費の額の計算をしようとする資産の種類（償却の方法の選定の単位を設備の種類とされているものについては、設備の種類とし、二以上の事業所又は船舶を有する居住者で事業所又は船舶ごとに償却の方法を選定しようとする場合にあつては、事業所又は船舶ごとのこれらの種類とする。次項において同じ。）その他財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。
art-120-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-2
A Resident who intends to obtain the approval under the preceding paragraph must submit to the competent district director with jurisdiction over the place for tax payment a written application stating the particulars of the depreciation method the Resident intends to adopt, the reasons for intending to adopt that method, the types of assets for which the Resident intends to calculate the amount of depreciation allowance by that method (for those for which the unit of selection of the depreciation method is the type of facility, the type of facility, and, in the case of a Resident with two or more offices or vessels who intends to select the depreciation method for each office or vessel, those types for each office or vessel; the same applies in the following paragraph), and other particulars specified by Ministry of Finance Order.
machine translation, not official
**第三項** 税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、その申請に係る償却の方法及び資産の種類を承認し、又はその申請に係る償却の方法によつてはその居住者の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算が適正に行われ難いと認めるとき（その申請に係る資産の種類が鉱業用建築物である場合に当該償却の方法が定率法その他これに準ずる方法であると認めるときを含む。）は、その申請を却下する。
art-120-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-3
Upon the submission of the written application referred to in the preceding paragraph, a district director examines it without delay and approves the depreciation method and type of asset pertaining to the application, or rejects the application when the district director finds that it would be difficult to properly calculate the Resident's amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for each year by the depreciation method pertaining to the application (including the case where, if the type of asset pertaining to the application is a mining building, the district director finds that the depreciation method is the Declining-balance Method or a method equivalent to it).
machine translation, not official
**第四項** 税務署長は、第一項の承認をした後、その承認に係る償却の方法によりその承認に係る減価償却資産の償却費の額の計算をすることを不適当とする特別の事由が生じたと認める場合には、その承認を取り消すことができる。
art-120-3/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-4
If, after granting the approval under paragraph (1), a district director finds that a special circumstance has arisen that makes it inappropriate to calculate the amount of depreciation allowance for the Depreciable Assets pertaining to that approval by the depreciation method pertaining to that approval, the district director may rescind that approval.
machine translation, not official
**第五項** 税務署長は、前二項の処分をするときは、その処分に係る居住者に対し、書面によりその旨を通知する。
art-120-3/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-5
When taking the disposition referred to in the preceding two paragraphs, the district director is to notify the Resident subject to the disposition to that effect in writing.
machine translation, not official
**第六項** 第四項の処分があつた場合には、その処分のあつた日の属する年分以後の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額を計算する場合のその処分に係る減価償却資産の償却費の額の計算についてその処分の効果が生ずるものとする。
art-120-3/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-6
If the disposition under paragraph (4) has been made, the effect of that disposition arises with respect to the calculation of the amount of depreciation allowance for the Depreciable Assets pertaining to that disposition when calculating the amount of real property income, the amount of business income, the amount of timber income, or the amount of miscellaneous income for each year on or after the year in which the day of that disposition falls.
machine translation, not official
**第七項** 居住者は、第四項の処分を受けた場合には、その処分を受けた日の属する年分の所得税に係る確定申告期限までに、その処分に係る減価償却資産につき、第百二十三条第一項（減価償却資産の償却の方法の選定）に規定する区分（二以上の事業所又は船舶を有する居住者で事業所又は船舶ごとに償却の方法を選定しようとする場合にあつては、事業所又は船舶ごとの当該区分）ごとに、第百二十条第一項又は前条第一項に規定する償却の方法のうちそのよるべき方法を書面により納税地の所轄税務署長に届け出なければならない。ただし、第百二十条第一項第四号及び前条第一項第四号に掲げる無形固定資産については、この限りでない。
art-120-3/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-7
A Resident who has received the disposition under paragraph (4) must notify the competent district director with jurisdiction over the place for tax payment in writing, by the Filing Deadline for the income tax for the year in which the day of receiving that disposition falls, of the depreciation method to be used, from among the depreciation methods prescribed in Article 120, paragraph (1) or paragraph (1) of the preceding Article, for each category prescribed in Article 123, paragraph (1) (Choice of Depreciation Methods for Depreciable Assets) (in the case of a Resident with two or more offices or vessels who intends to select the depreciation method for each office or vessel, for each of those categories for each office or vessel), for the Depreciable Assets pertaining to that disposition; provided, however, that this does not apply to the intangible Fixed Assets set forth in Article 120, paragraph (1), item (iv) and paragraph (1), item (iv) of the preceding Article.
machine translation, not official
### 第百二十一条（取替資産に係る償却の方法の特例） — Special Provisions on Depreciation Methods for Replacement Assets
caption: machine translation, not official
art-121 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121
**第一項** 取替資産の償却費の額の計算については、納税地の所轄税務署長の承認を受けた場合には、その採用している第百二十条第一項第二号又は第百二十条の二第一項第一号若しくは第二号（減価償却資産の償却の方法）に定める償却の方法に代えて、取替法を選定することができる。
art-121/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-1
For the calculation of the amount of depreciation allowance for replacement assets, if the approval of the competent district director with jurisdiction over the place for tax payment has been obtained, the replacement method may be selected in place of the depreciation method that has been adopted as specified in Article 120, paragraph (1), item (ii) or Article 120-2, paragraph (1), item (i) or (ii) (Depreciation Methods for Depreciable Assets).
machine translation, not official
**第二項** 前項に規定する取替法とは、次に掲げる金額の合計額を各年分の償却費として償却する方法をいう。
art-121/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-2
The replacement method prescribed in the preceding paragraph is a method of depreciating, as the depreciation allowance for each year, the sum of the following amounts:
machine translation, not official
**一** 当該取替資産につきその取得価額（その年以前の各年に係る次号に掲げる新たな資産の取得価額に相当する金額を除くものとし、当該資産が昭和二十七年十二月三十一日以前に取得された資産である場合には、当該資産に係る法第六十一条第三項（昭和二十七年十二月三十一日以前に取得した資産の取得費等）に規定する昭和二十八年一月一日における価額として政令で定めるところにより計算した金額とする。）の百分の五十に達するまで旧定額法、旧定率法、定額法又は定率法のうちその採用している方法により計算した金額
art-121/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-2/item-1
The amount calculated, for the replacement asset, by the method adopted from among the former straight-line method, the former Declining-balance Method, the straight-line method, and the Declining-balance Method until it reaches 50 percent of its acquisition price (excluding the amount equivalent to the acquisition price of the new asset set forth in the following item for that year and each year preceding it; and where that asset is an asset acquired on or before December 31, 1952, the amount calculated, as provided by Cabinet Order, as the value on January 1, 1953 prescribed in Article 61, paragraph (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act for that asset);
machine translation, not official
**二** 当該取替資産が使用に耐えなくなつたためその年において種類及び品質を同じくするこれに代わる新たな資産と取り替えた場合におけるその新たな資産の取得価額
art-121/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-2/item-2
The acquisition price of the new asset, in the case where, because the replacement asset has become unfit for use, it has been replaced in that year with a new asset of the same type and quality that takes its place.
machine translation, not official
**第三項** 前二項に規定する取替資産とは、事業所得を生ずべき事業の用に供される軌条、枕木その他多量に同一の目的のために使用される減価償却資産で、毎年使用に耐えなくなつたこれらの資産の一部がほぼ同数量ずつ取り替えられるもののうち財務省令で定めるものをいう。
art-121/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-3
The replacement assets prescribed in the preceding two paragraphs are those specified by Ministry of Finance Order from among the Depreciable Assets used in a business that gives rise to business income, such as rails and sleepers, that are used in large quantities for the same purpose and a portion of which becomes unfit for use every year and is replaced in approximately equal quantities.
machine translation, not official
**第四項** 第一項の承認を受けようとする居住者は、第二項に規定する取替法（次項及び第百三十二条第一項（年の中途で業務の用に供した減価償却資産等の償却費の特例）において「取替法」という。）を採用しようとする年の三月十五日までに、第一項の規定の適用を受けようとする減価償却資産の種類及び名称、その所在する場所その他財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。
art-121/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-4
A Resident who intends to obtain the approval under paragraph (1) must submit to the competent district director with jurisdiction over the place for tax payment, by March 15 of the year in which the Resident intends to adopt the replacement method prescribed in paragraph (2) (referred to as the "replacement method" in the following paragraph and Article 132, paragraph (1) (Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put to Business Use in the Middle of the Year)), a written application stating the type and name of the Depreciable Assets to which the Resident intends to have paragraph (1) apply, the place where they are located, and other particulars specified by Ministry of Finance Order.
machine translation, not official
**第五項** 税務署長は、前項の申請書の提出があつた場合において、その申請に係る減価償却資産の償却費の計算を取替法によつて行う場合にはその居住者の各年分の事業所得の金額の計算が適正に行われ難いと認めるときは、その申請を却下することができる。
art-121/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-5
If, upon the submission of the written application referred to in the preceding paragraph, a district director finds that it would be difficult to properly calculate the Resident's amount of business income for each year if the calculation of the depreciation allowance for the Depreciable Assets pertaining to the application were made by the replacement method, the district director may reject the application.
machine translation, not official
**第六項** 税務署長は、第四項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした居住者に対し、書面によりその旨を通知する。
art-121/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-6
If, upon the submission of the written application referred to in paragraph (4), a district director makes a disposition of approval or rejection of the application, the district director notifies the Resident who made the application to that effect in writing.
machine translation, not official
**第七項** 第四項の申請書の提出があつた場合において、同項に規定する年の十二月三十一日（その申請書を提出した居住者がその年の中途において死亡し又は出国をした場合には、その死亡又は出国の時）までにその申請につき承認又は却下の処分がなかつたときは、その日又は時においてその承認があつたものとみなす。
art-121/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-7
If the written application referred to in paragraph (4) has been submitted and no disposition of approval or rejection of the application has been made by December 31 of the year prescribed in that paragraph (if the Resident who submitted the written application dies or becomes Absent From Japan in the middle of that year, by the time of that death or the start of that Absence From Japan), the approval is deemed to have been granted on that day or at that time.
machine translation, not official
### 第百二十一条の二（リース賃貸資産の償却の方法の特例） — Special Provisions on Depreciation Methods for Lease Rental Assets
caption: machine translation, not official
art-121-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2
**第一項** リース賃貸資産（第百二十条第一項第六号（減価償却資産の償却の方法）に規定する改正前リース取引の目的とされている減価償却資産（同号に規定する国外リース資産を除く。）をいう。以下この条において同じ。）については、その採用している同項又は第百二十条の二第一項（減価償却資産の償却の方法）に規定する償却の方法に代えて、旧リース期間定額法（当該リース賃貸資産の改定取得価額を改定リース期間の月数で除して計算した金額にその年における当該改定リース期間の月数を乗じて計算した金額を各年分の償却費として償却する方法をいう。）を選定することができる。
art-121-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2/par-1
For lease rental assets (meaning Depreciable Assets that are the subject of a pre-amendment lease transaction prescribed in Article 120, paragraph (1), item (vi) (Depreciation Methods for Depreciable Assets) (excluding foreign lease assets prescribed in that item); the same applies hereinafter in this Article), the former lease period straight-line method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by multiplying the amount calculated by dividing the revised acquisition cost of that lease rental asset by the number of months of the revised lease term by the number of months of that revised lease term in that year) may be selected in place of the depreciation method that has been adopted as prescribed in that paragraph or Article 120-2, paragraph (1) (Depreciation Methods for Depreciable Assets).
machine translation, not official
**第二項** 前項の規定の適用を受けようとする居住者は、同項に規定する旧リース期間定額法を採用しようとする年分の所得税に係る確定申告期限までに、同項の規定の適用を受けようとするリース賃貸資産の第百二十条の三第二項（減価償却資産の特別な償却の方法）に規定する資産の種類その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-121-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2/par-2
A Resident who intends to have the provisions of the preceding paragraph apply must submit to the competent district director with jurisdiction over the place for tax payment, by the Filing Deadline for the income tax for the year in which the Resident intends to adopt the former lease period straight-line method prescribed in the preceding paragraph, a written notice stating the type of asset of the lease rental assets to which the Resident intends to have the preceding paragraph apply, as prescribed in Article 120-3, paragraph (2) (Special Depreciation Methods for Depreciable Assets), and other particulars specified by Ministry of Finance Order.
machine translation, not official
**第三項** 第一項に規定する改定取得価額とは、同項の規定の適用を受けるリース賃貸資産の当該適用を受ける最初の年の一月一日（当該リース賃貸資産が同日後に賃貸の用に供したものである場合には、当該賃貸の用に供した日）における取得価額（既に償却費としてその年の前年分以前の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額がある場合には、当該金額を控除した金額）から残価保証額（当該リース賃貸資産の同項に規定する改正前リース取引に係る契約において定められている当該リース賃貸資産の賃貸借の期間（以下この項において「リース期間」という。）の終了の時に当該リース賃貸資産の処分価額が当該改正前リース取引に係る契約において定められている保証額に満たない場合にその満たない部分の金額を当該改正前リース取引に係る賃借人その他の者がその賃貸人に支払うこととされている場合における当該保証額をいい、当該保証額の定めがない場合には零とする。）を控除した金額をいい、第一項に規定する改定リース期間とは、同項の規定の適用を受けるリース賃貸資産のリース期間（当該リース賃貸資産が他の者から移転を受けたもの（法第六十条第一項各号（贈与等により取得した資産の取得費等）に掲げる事由により移転を受けた第百二十六条第二項（減価償却資産の取得価額）に規定する減価償却資産を除く。）である場合には、当該移転の日以後の期間に限る。）のうち第一項の規定の適用を受ける最初の年の一月一日以後の期間（当該リース賃貸資産が同日以後に賃貸の用に供したものである場合には、当該リース期間）をいう。
art-121-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2/par-3
The revised acquisition cost prescribed in paragraph (1) means the amount obtained by deducting the guaranteed residual value (meaning the guaranteed amount specified in the contract pertaining to the pre-amendment lease transaction prescribed in that paragraph for that lease rental asset, in the case where, if the disposal value of that lease rental asset at the end of the period of the lease of that lease rental asset specified in that contract (hereinafter in this paragraph referred to as the "lease term") is less than the guaranteed amount specified in the contract pertaining to that pre-amendment lease transaction, the lessee or other person pertaining to that pre-amendment lease transaction is to pay the amount of the shortfall to the lessor, and zero if no such guaranteed amount is specified) from the acquisition price of the lease rental asset to which paragraph (1) applies as of January 1 of the first year to which that paragraph applies (if that lease rental asset was put into lease use after that day, the day on which it was so put into use) (if there is an amount already included as depreciation allowance in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income, or the amount of miscellaneous income for each year up to the year preceding that year, the amount obtained by deducting that amount), and the revised lease term prescribed in paragraph (1) means, of the lease term of the lease rental asset to which that paragraph applies (if that lease rental asset was transferred from another person (excluding a Depreciable Asset prescribed in Article 126, paragraph (2) (Acquisition Price of Depreciable Assets) that was transferred for a reason set forth in the items of Article 60, paragraph (1) (Acquisition Costs of Assets Acquired as Gifts) of the Act), limited to the period on or after the day of that transfer), the period on or after January 1 of the first year to which paragraph (1) applies (if that lease rental asset was put into lease use on or after that day, that lease term).
machine translation, not official
**第四項** 第一項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-121-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2/par-4
The number of months referred to in paragraph (1) is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
### 第百二十二条（特別な償却率による償却の方法） — Depreciation Methods Using Special Depreciation Rates
caption: machine translation, not official
art-122 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122
**第一項** 減価償却資産（第百二十条の二第一項第六号（減価償却資産の償却の方法）に掲げるリース資産を除く。）のうち、漁網、活字に常用されている金属その他財務省令で定めるものの償却費の額の計算については、その採用している第百二十条第一項（減価償却資産の償却の方法）又は第百二十条の二第一項に規定する償却の方法に代えて、当該資産の取得価額に当該資産につき納税地の所轄国税局長の認定を受けた償却率を乗じて計算した金額を各年分の償却費の額として償却する方法を選定することができる。
art-122/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122/par-1
With regard to the calculation of the amount of depreciation allowance for those Depreciable Assets (excluding leased assets set out in Article 120-2, paragraph (1), item (vi) (Depreciation Methods for Depreciable Assets)) that are fishing nets, metals commonly used for type, or other assets specified by Ministry of Finance Order, a Resident may choose, in place of the depreciation method prescribed in Article 120, paragraph (1) (Depreciation Methods for Depreciable Assets) or Article 120-2, paragraph (1) that the Resident has adopted, a method of depreciating by treating the amount calculated by multiplying the acquisition price of the asset by a depreciation rate certified for that asset by the competent regional commissioner with jurisdiction over the place for tax payment as the amount of depreciation allowance for each year.
machine translation, not official
**第二項** 前項の認定を受けようとする居住者は、同項の規定の適用を受けようとする減価償却資産の種類及び名称、その所在する場所その他財務省令で定める事項を記載した申請書に当該認定に係る償却率の算定の基礎となるべき事項を記載した書類を添付し、納税地の所轄税務署長を経由して、これを納税地の所轄国税局長に提出しなければならない。
art-122/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122/par-2
A Resident who intends to obtain the certification referred to in the preceding paragraph must submit to the competent regional commissioner with jurisdiction over the place for tax payment, through the competent district director with jurisdiction over the place for tax payment, a written application stating the type and name of the Depreciable Asset to which the Resident intends the provisions of that paragraph to apply, the place where it is located, and other particulars specified by Ministry of Finance Order, with attached documents stating the matters that are to form the basis for calculating the depreciation rate pertaining to that certification.
machine translation, not official
**第三項** 国税局長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、その申請に係る減価償却資産の償却率を認定するものとする。
art-122/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122/par-3
When a written application referred to in the preceding paragraph is submitted, the regional commissioner is to examine it without delay and certify the depreciation rate of the Depreciable Asset pertaining to the application.
machine translation, not official
**第四項** 国税局長は、第一項の認定をした後、その認定に係る償却率により同項の減価償却資産の償却費の額の計算をすることを不適当とする特別の事由が生じたと認める場合には、その償却率を変更することができる。
art-122/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122/par-4
Where, after giving the certification referred to in paragraph (1), the regional commissioner finds that special grounds have arisen that make it inappropriate to calculate the amount of depreciation allowance for the Depreciable Asset referred to in that paragraph using the depreciation rate pertaining to that certification, the regional commissioner may change that depreciation rate.
machine translation, not official
**第五項** 国税局長は、前二項の処分をするときは、その認定に係る居住者に対し、書面によりその旨を通知する。
art-122/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122/par-5
When making a disposition under the preceding two paragraphs, the regional commissioner is to notify the Resident pertaining to that certification to that effect in writing.
machine translation, not official
**第六項** 第三項又は第四項の処分があつた場合には、その処分のあつた日の属する年分以後の各年分の不動産所得の金額、事業所得の金額又は雑所得の金額を計算する場合のその処分に係る減価償却資産の償却費の額の計算についてその処分の効果が生ずるものとする。
art-122/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122/par-6
Where a disposition under paragraph (3) or (4) has been made, the effect of that disposition is to arise in the calculation of the amount of depreciation allowance for the Depreciable Asset pertaining to that disposition when calculating the amount of real property income, amount of business income, or amount of miscellaneous income for each year on or after the year that includes the date of that disposition.
machine translation, not official
### 第百二十三条（減価償却資産の償却の方法の選定） — Choice of Depreciation Methods for Depreciable Assets
caption: machine translation, not official
art-123 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123
**第一項** 第百二十条第一項又は第百二十条の二第一項（減価償却資産の償却の方法）に規定する減価償却資産の償却の方法は、第百二十条第一項各号又は第百二十条の二第一項各号に掲げる減価償却資産ごとに、かつ、第百二十条第一項第一号イ、第二号、第三号及び第五号並びに第百二十条の二第一項第一号イ、第二号、第三号イ、同号ロ及び第五号に掲げる減価償却資産については設備の種類その他の財務省令で定める区分ごとに選定しなければならない。この場合において、二以上の事業所又は船舶を有する居住者は、事業所又は船舶ごとに償却の方法を選定することができる。
art-123/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-1
The depreciation method for Depreciable Assets prescribed in Article 120, paragraph (1) or Article 120-2, paragraph (1) (Depreciation Methods for Depreciable Assets) must be chosen for each Depreciable Asset set out in the items of Article 120, paragraph (1) or the items of Article 120-2, paragraph (1), and, for the Depreciable Assets set out in Article 120, paragraph (1), item (i), (a), and items (ii), (iii), and (v), and Article 120-2, paragraph (1), item (i), (a), item (ii), item (iii), (a), item (iii), (b), and item (v), for each category such as type of facilities specified by Ministry of Finance Order. In this case, a Resident who has two or more offices or vessels may choose a depreciation method for each office or vessel.
machine translation, not official
**第二項** 居住者は、次の各号に掲げる者の区分に応じ当該各号に定める日の属する年分の所得税に係る確定申告期限までに、その有する減価償却資産と同一の区分（前項に規定する区分をいい、二以上の事業所又は船舶を有する居住者で事業所又は船舶ごとに償却の方法を選定しようとする場合にあつては、事業所又は船舶ごとの当該区分をいう。）に属する減価償却資産につき、当該区分ごとに、第百二十条第一項又は第百二十条の二第一項に規定する償却の方法のうちそのよるべき方法を書面により納税地の所轄税務署長に届け出なければならない。ただし、第百二十条第一項第一号ロ、第四号及び第六号並びに第百二十条の二第一項第一号ロ、第四号及び第六号に掲げる減価償却資産については、この限りでない。
art-123/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-2
A Resident must, by the Filing Deadline for income tax for the year that includes the date specified in each of the following items for the category of persons set out in that item, notify in writing the competent district director with jurisdiction over the place for tax payment, for each category, of the method to be used among the depreciation methods prescribed in Article 120, paragraph (1) or Article 120-2, paragraph (1), with respect to Depreciable Assets belonging to the same category as the Depreciable Assets the Resident holds (meaning the category prescribed in the preceding paragraph; for a Resident who has two or more offices or vessels and intends to choose a depreciation method for each office or vessel, meaning that category for each office or vessel); provided, however, that this does not apply to the Depreciable Assets set out in Article 120, paragraph (1), item (i), (b), and items (iv) and (vi), and Article 120-2, paragraph (1), item (i), (b), and items (iv) and (vi).
machine translation, not official
**一** 新たに不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を開始した居住者 当該業務を開始した日
art-123/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-2/item-1
A Resident who has newly commenced operations that give rise to real property income, business income, timber income, or miscellaneous income: the date on which the Resident commenced those operations;
machine translation, not official
**二** 前号の業務を開始した後既にそのよるべき償却の方法を選定している減価償却資産（その償却の方法を届け出なかつたことにより第百二十五条（減価償却資産の法定償却方法）に規定する償却の方法によるべきこととされているものを含む。）以外の減価償却資産を取得した居住者 当該資産を取得した日
art-123/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-2/item-2
A Resident who has acquired a Depreciable Asset other than a Depreciable Asset for which the Resident has already chosen the depreciation method to be used after commencing the operations referred to in the preceding item (including one for which the method prescribed in Article 125 (Statutory Depreciation Methods for Depreciable Assets) is to be used because the Resident did not notify the depreciation method): the date on which the Resident acquired that asset;
machine translation, not official
**三** 新たに事業所を設けた居住者で、当該事業所に属する減価償却資産につき当該減価償却資産と同一の区分（前項に規定する区分をいう。）に属する資産について既に選定している償却の方法と異なる償却の方法を選定しようとするもの又は既に事業所ごとに異なる償却の方法を選定しているもの 新たに事業所を設けた日
art-123/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-2/item-3
A Resident who has newly established an office and who intends to choose, for a Depreciable Asset belonging to that office, a depreciation method different from the method already chosen for assets belonging to the same category as that Depreciable Asset (meaning the category prescribed in the preceding paragraph), or who has already chosen different depreciation methods for each office: the date on which the Resident newly established the office;
machine translation, not official
**四** 新たに船舶を取得した居住者で、当該船舶につき当該船舶以外の船舶について既に選定している償却の方法と異なる償却の方法を選定しようとするもの又は既に船舶ごとに異なる償却の方法を選定しているもの 新たに船舶を取得した日
art-123/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-2/item-4
A Resident who has newly acquired a vessel and who intends to choose, for that vessel, a depreciation method different from the method already chosen for vessels other than that vessel, or who has already chosen different depreciation methods for each vessel: the date on which the Resident newly acquired the vessel.
machine translation, not official
**第三項** 平成十九年三月三十一日以前に取得された減価償却資産（以下この項において「旧償却方法適用資産」という。）につき既にそのよるべき償却の方法として旧定額法、旧定率法又は旧生産高比例法を選定している場合（その償却の方法を届け出なかつたことにより第百二十五条に規定する償却の方法によるべきこととされている場合を含むものとし、二以上の事業所又は船舶を有する場合で既に事業所又は船舶ごとに異なる償却の方法を選定している場合を除く。）において、同年四月一日以後に取得された減価償却資産（以下この項において「新償却方法適用資産」という。）で、同年三月三十一日以前に取得されるとしたならば当該旧償却方法適用資産と同一の区分（第一項に規定する区分をいう。）に属するものにつき前項の規定による届出をしていないときは、当該新償却方法適用資産については、当該旧償却方法適用資産につき選定した次の各号に掲げる償却の方法の区分に応じ当該各号に定める償却の方法（第百二十条の二第一項第三号イに掲げる減価償却資産に該当する新償却方法適用資産にあつては、当該旧償却方法適用資産につき選定した第一号又は第三号に掲げる償却の方法の区分に応じそれぞれ第一号又は第三号に定める償却の方法）を選定したものとみなす。ただし、当該新償却方法適用資産と同一の区分（第一項に規定する区分をいう。）に属する他の新償却方法適用資産について、次条第一項の承認を受けている場合は、この限りでない。
art-123/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-3
In the case where, for Depreciable Assets acquired on or before March 31, 2007 (hereinafter in this paragraph referred to as "assets subject to the former depreciation methods"), a Resident has already chosen the former straight-line method, the former declining-balance method, or the former units-of-production method as the method to be used (including the case where the method prescribed in Article 125 is to be used because the Resident did not notify the method, and excluding the case where, the Resident having two or more offices or vessels, the Resident has already chosen different methods for each office or vessel), if the Resident has not made the notification under the preceding paragraph for a Depreciable Asset acquired on or after April 1 of that year (hereinafter in this paragraph referred to as "assets subject to the new depreciation methods") that would, if it had been acquired on or before March 31 of that year, belong to the same category (meaning the category prescribed in paragraph (1)) as those assets subject to the former depreciation methods, the Resident is deemed to have chosen, for those assets subject to the new depreciation methods, the depreciation method specified in each of the following items for the category of depreciation method set out in that item that was chosen for those assets subject to the former depreciation methods (for an asset subject to the new depreciation methods that falls under a Depreciable Asset set out in Article 120-2, paragraph (1), item (iii), (a), the method specified in item (i) or item (iii), respectively, according to whether the method chosen for those assets subject to the former depreciation methods is the one set out in item (i) or item (iii)); provided, however, that this does not apply where approval under paragraph (1) of the following Article has been obtained for another asset subject to the new depreciation methods belonging to the same category (meaning the category prescribed in paragraph (1)) as that asset subject to the new depreciation methods.
machine translation, not official
**一** 旧定額法 定額法
art-123/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-3/item-1
The former straight-line method: the straight-line method;
machine translation, not official
**二** 旧定率法 定率法
art-123/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-3/item-2
The former Declining-balance Method: the Declining-balance Method;
machine translation, not official
**三** 旧生産高比例法 生産高比例法（第百二十条の二第一項第五号に掲げる減価償却資産に該当する新償却方法適用資産にあつては、生産高等比例法）
art-123/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-3/item-3
The former Units-of-production Method: the Units-of-production Method (for an asset subject to the new depreciation methods that falls under a Depreciable Asset set out in Article 120-2, paragraph (1), item (v), the Units-of-production Method, etc.).
machine translation, not official
**第四項** 第百二十条の二第一項第三号に掲げる減価償却資産のうち平成二十八年三月三十一日以前に取得されたもの（以下この項において「旧選定対象資産」という。）につき既にそのよるべき償却の方法として定額法を選定している場合（二以上の事業所又は船舶を有する場合で既に事業所又は船舶ごとに異なる償却の方法を選定している場合を除く。）において、同号イに掲げる減価償却資産（以下この項において「新選定対象資産」という。）で、同日以前に取得されるとしたならば当該旧選定対象資産と同一の区分（第一項に規定する区分をいう。以下この項において同じ。）に属するものにつき第二項の規定による届出をしていないときは、当該新選定対象資産については、定額法を選定したものとみなす。ただし、当該新選定対象資産と同一の区分に属する他の新選定対象資産について、次条第一項の承認を受けている場合は、この限りでない。
art-123/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-4
In the case where, for Depreciable Assets set out in Article 120-2, paragraph (1), item (iii) that were acquired on or before March 31, 2016 (hereinafter in this paragraph referred to as "former assets subject to the choice of method"), a Resident has already chosen the straight-line method as the method to be used (excluding the case where, the Resident having two or more offices or vessels, the Resident has already chosen different methods for each office or vessel), if the Resident has not made the notification under paragraph (2) for a Depreciable Asset set out in (a) of that item (hereinafter in this paragraph referred to as "new assets subject to the choice of method") that would, if it had been acquired on or before that date, belong to the same category (meaning the category prescribed in paragraph (1); the same applies hereinafter in this paragraph) as those former assets subject to the choice of method, the Resident is deemed to have chosen the straight-line method for those new assets subject to the choice of method; provided, however, that this does not apply where approval under paragraph (1) of the following Article has been obtained for another new asset subject to the choice of method belonging to the same category as that new asset subject to the choice of method.
machine translation, not official
**第五項** 第二項ただし書に規定する減価償却資産については、居住者が当該資産を取得した日において第百二十条第一項第一号ロ、第四号若しくは第六号又は第百二十条の二第一項第一号ロ、第四号若しくは第六号に定める償却の方法を選定したものとみなす。
art-123/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-5
For a Depreciable Asset prescribed in the proviso to paragraph (2), the Resident is deemed to have chosen, on the date on which the Resident acquired that asset, the method specified in Article 120, paragraph (1), item (i), (b), item (iv), or item (vi), or Article 120-2, paragraph (1), item (i), (b), item (iv), or item (vi).
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### 第百二十四条（減価償却資産の償却の方法の変更手続） — Procedures for Changing Depreciation Methods for Depreciable Assets
caption: machine translation, not official
art-124 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-124
**第一項** 居住者は、減価償却資産につき選定した償却の方法（その償却の方法を届け出なかつた者がよるべきこととされている次条に規定する償却の方法を含む。）を変更しようとするとき（二以上の事業所又は船舶を有する居住者で事業所又は船舶ごとに償却の方法を選定していないものが事業所又は船舶ごとに償却の方法を選定しようとするときを含む。）は、納税地の所轄税務署長の承認を受けなければならない。
art-124/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-124/par-1
When a Resident intends to change the depreciation method chosen for a Depreciable Asset (including the method prescribed in the following Article that a person who did not notify the depreciation method is to use) (including when a Resident who has two or more offices or vessels and has not chosen depreciation methods for each office or vessel intends to choose them for each office or vessel), the Resident must obtain the approval of the competent district director with jurisdiction over the place for tax payment.
machine translation, not official
**第二項** 前項の承認を受けようとする居住者は、その新たな償却の方法を採用しようとする年の三月十五日までに、その旨、変更しようとする理由その他財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。
art-124/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-124/par-2
A Resident who intends to obtain the approval referred to in the preceding paragraph must submit to the competent district director with jurisdiction over the place for tax payment, by March 15 of the year in which the Resident intends to adopt the new depreciation method, a written application stating that fact, the reason for the change, and other particulars specified by Ministry of Finance Order.
machine translation, not official
**第三項** 税務署長は、前項の申請書の提出があつた場合において、その申請書を提出した居住者が現によつている償却の方法を採用してから相当期間を経過していないとき、又は変更しようとする償却の方法によつてはその者の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算が適正に行われ難いと認めるときは、その申請を却下することができる。
art-124/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-124/par-3
Where a written application referred to in the preceding paragraph is submitted, the district director may reject the application if a reasonable period has not elapsed since the Resident who submitted the application adopted the depreciation method currently in use, or if the district director finds that it would be difficult to calculate that Resident's amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for each year properly under the depreciation method that the Resident intends to change to.
machine translation, not official
**第四項** 税務署長は、第二項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした居住者に対し、書面によりその旨を通知する。
art-124/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-124/par-4
Where the written application referred to in paragraph (2) is submitted, and the district director makes a disposition of approval or rejection of the application, the district director is to notify the Resident who made the application to that effect in writing.
machine translation, not official
**第五項** 第二項の申請書の提出があつた場合において、同項に規定する年の十二月三十一日（その申請書を提出した居住者がその年の中途において死亡し又は出国をした場合には、その死亡又は出国の時）までにその申請につき承認又は却下の処分がなかつたときは、その日又は時においてその承認があつたものとみなす。
art-124/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-124/par-5
Where a written application referred to in paragraph (2) is submitted, if no disposition of approval or rejection has been made on the application by December 31 of the year prescribed in that paragraph (where the Resident who submitted the application died or made an Absence From Japan in the course of that year, by the time of that death or Absence From Japan), the approval is deemed to have been given on that date or at that time.
machine translation, not official
### 第百二十五条（減価償却資産の法定償却方法） — Statutory Depreciation Methods for Depreciable Assets
caption: machine translation, not official
art-125 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-125
**第一項** 法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）に規定する償却の方法を選定しなかつた場合における政令で定める方法は、次の各号に掲げる資産の区分に応じ当該各号に定める方法とする。
art-125/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-125/par-1
The method specified by Cabinet Order in the case where the depreciation method prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act has not been chosen is the method specified in each of the following items for the category of assets set out in that item.
machine translation, not official
**一** 平成十九年三月三十一日以前に取得された減価償却資産 次に掲げる資産の区分に応じそれぞれ次に定める方法
art-125/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-125/par-1/item-1
Depreciable Assets acquired on or before March 31, 2007: the method specified in each of the following sub-items for the respective category of assets set out in that sub-item:
machine translation, not official
**イ** 第百二十条第一項第一号イ及び同項第二号（減価償却資産の償却の方法）に掲げる減価償却資産 旧定額法
art-125/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-125/par-1/item-1/sub-1
Depreciable Assets set out in Article 120, paragraph (1), item (i), (a) and item (ii) (Depreciation Methods for Depreciable Assets): the former straight-line method;
machine translation, not official
**ロ** 第百二十条第一項第三号及び第五号に掲げる減価償却資産 旧生産高比例法
art-125/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-125/par-1/item-1/sub-2
Depreciable Assets set out in Article 120, paragraph (1), items (iii) and (v): the former units-of-production method;
machine translation, not official
**二** 平成十九年四月一日以後に取得された減価償却資産 次に掲げる資産の区分に応じそれぞれ次に定める方法
art-125/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-125/par-1/item-2
Depreciable Assets acquired on or after April 1, 2007: the methods specified in the following for the respective categories of assets set forth below:
machine translation, not official
**イ** 第百二十条の二第一項第一号イ及び第二号（減価償却資産の償却の方法）に掲げる減価償却資産 定額法
art-125/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-125/par-1/item-2/sub-1
Depreciable Assets set forth in Article 120-2, paragraph (1), item (i), (a) and item (ii) (Depreciation Methods for Depreciable Assets): the straight-line method;
machine translation, not official
**ロ** 第百二十条の二第一項第三号に掲げる減価償却資産 生産高比例法
art-125/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-125/par-1/item-2/sub-2
Depreciable Assets set forth in Article 120-2, paragraph (1), item (iii): the Units-of-production Method;
machine translation, not official
**ハ** 第百二十条の二第一項第五号に掲げる減価償却資産 生産高等比例法
art-125/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-125/par-1/item-2/sub-3
Depreciable Assets set forth in Article 120-2, paragraph (1), item (v): the units-of-production method, etc.
machine translation, not official
## 第二目 減価償却資産の取得価額等 — Division 2 Acquisition Price, etc. of Depreciable Assets
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-4/div-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#pt-2/ch-1/sec-4/subsec-4/div-2
### 第百二十六条（減価償却資産の取得価額） — Acquisition Price of Depreciable Assets
caption: machine translation, not official
art-126 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126
**第一項** 減価償却資産の第百二十条から第百二十二条まで（減価償却資産の償却の方法）に規定する取得価額は、別段の定めがあるものを除き、次の各号に掲げる資産の区分に応じ当該各号に掲げる金額とする。
art-126/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1
Except as otherwise provided, the acquisition price of Depreciable Assets prescribed in Articles 120 through 122 (Depreciation Methods for Depreciable Assets) is, according to the category of assets set forth in each of the following items, the amount set forth in that item.
machine translation, not official
**一** 購入した減価償却資産 次に掲げる金額の合計額
art-126/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-1
Purchased Depreciable Assets: the sum of the following amounts:
machine translation, not official
**イ** 当該資産の購入の代価（引取運賃、荷役費、運送保険料、購入手数料、関税（関税法第二条第一項第四号の二（定義）に規定する附帯税を除く。）その他当該資産の購入のために要した費用がある場合には、その費用の額を加算した金額）
art-126/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-1/sub-1
The purchase price of that asset (if there are freight charges for taking delivery, cargo handling charges, transport insurance premiums, purchase commissions, customs duties (excluding the accessory taxes prescribed in Article 2, paragraph (1), item (iv)-2 (Definitions) of the Customs Act), or other expenses required for the purchase of that asset, the amount obtained by adding the amount of those expenses);
machine translation, not official
**ロ** 当該資産を業務の用に供するために直接要した費用の額
art-126/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-1/sub-2
The amount of expenses directly required for putting that asset into business use;
machine translation, not official
**二** 自己の建設、製作又は製造（以下この条において「建設等」という。）に係る減価償却資産 次に掲げる金額の合計額
art-126/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-2
Depreciable Assets pertaining to the Resident's own construction, manufacture, or production (hereinafter in this Article referred to as "construction, etc."): the sum of the following amounts:
machine translation, not official
**イ** 当該資産の建設等のために要した原材料費、労務費及び経費の額
art-126/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-2/sub-1
The amount of raw material costs, labor costs, and expenses required for the construction, etc. of that asset;
machine translation, not official
**ロ** 当該資産を業務の用に供するために直接要した費用の額
art-126/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-2/sub-2
The amount of expenses directly required for putting that asset into business use;
machine translation, not official
**三** 自己が成育させた第六条第九号イ（生物）に掲げる生物（以下この号において「牛馬等」という。） 次に掲げる金額の合計額
art-126/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-3
Living organisms set forth in Article 6, item (ix), (a) (Living Organisms) that the Resident has raised (hereinafter in this item referred to as "cattle, horses, etc."): the sum of the following amounts:
machine translation, not official
**イ** 成育させるために取得した牛馬等に係る第一号イ若しくは第五号イに掲げる金額又は種付費及び出産費の額並びに当該取得した牛馬等の成育のために要した飼料費、労務費及び経費の額
art-126/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-3/sub-1
The amount set forth in item (i), (a) or item (v), (a) pertaining to the cattle, horses, etc. acquired for raising, or the amount of breeding fees and birthing costs, and the amount of feed costs, labor costs, and expenses required for the raising of the acquired cattle, horses, etc.;
machine translation, not official
**ロ** 成育させた牛馬等を業務の用に供するために直接要した費用の額
art-126/par-1/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-3/sub-2
The amount of expenses directly required for putting the raised cattle, horses, etc. into business use;
machine translation, not official
**四** 自己が成熟させた第六条第九号ロ及びハに掲げる生物（以下この号において「果樹等」という。） 次に掲げる金額の合計額
art-126/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-4
Living organisms set forth in Article 6, item (ix), (b) and (c) that the Resident has matured (hereinafter in this item referred to as "fruit trees, etc."): the sum of the following amounts:
machine translation, not official
**イ** 成熟させるために取得した果樹等に係る第一号イ若しくは次号イに掲げる金額又は種苗費の額並びに当該取得した果樹等の成熟のために要した肥料費、労務費及び経費の額
art-126/par-1/item-4/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-4/sub-1
The amount set forth in item (i), (a) or (a) of the following item pertaining to the fruit trees, etc. acquired for maturing, or the amount of seed and seedling costs, and the amount of fertilizer costs, labor costs, and expenses required for the maturing of the acquired fruit trees, etc.;
machine translation, not official
**ロ** 成熟させた果樹等を業務の用に供するために直接要した費用の額
art-126/par-1/item-4/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-4/sub-2
The amount of expenses directly required for putting the matured fruit trees, etc. into business use;
machine translation, not official
**五** 前各号に規定する方法以外の方法により取得した減価償却資産 次に掲げる金額の合計額
art-126/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-5
Depreciable Assets acquired by a method other than the methods prescribed in the preceding items: the sum of the following amounts:
machine translation, not official
**イ** その取得の時における当該資産の取得のために通常要する価額
art-126/par-1/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-5/sub-1
The amount normally required for acquiring that asset at the time of its acquisition;
machine translation, not official
**ロ** 当該資産を業務の用に供するために直接要した費用の額
art-126/par-1/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-5/sub-2
The amount of expenses directly required for putting that asset into business use.
machine translation, not official
**第二項** 法第六十条第一項各号（贈与等により取得した資産の取得費等）に掲げる事由により取得した減価償却資産（法第四十条第一項第一号（たな卸資産の贈与等の場合の総収入金額算入）の規定の適用があつたものを除く。）の前項に規定する取得価額は、当該減価償却資産を取得した者が引き続き所有していたものとみなした場合における当該減価償却資産のこの条及び次条第二項の規定による取得価額に相当する金額とする。
art-126/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-2
The acquisition price, prescribed in the preceding paragraph, of a Depreciable Asset acquired for a reason set forth in the items of Article 60, paragraph (1) (Acquisition Costs of Assets Acquired as Gifts) of the Act (excluding those to which Article 40, paragraph (1), item (i) (Inclusion of Gifts of Inventory in Gross Revenue) of the Act has applied) is the amount equivalent to the acquisition price of that Depreciable Asset under this Article and paragraph (2) of the following Article, on the assumption that the person who acquired that Depreciable Asset had continued to own it.
machine translation, not official
### 第百二十七条（資本的支出の取得価額の特例） — Special Provisions on Acquisition Price of Capital Expenditure
caption: machine translation, not official
art-127 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127
**第一項** 居住者が有する減価償却資産（次条の規定に該当するものを除く。以下この条において同じ。）について支出する金額のうちに第百八十一条（資本的支出）の規定によりその支出する日の属する年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入されなかつた金額がある場合には、当該金額を前条第一項の規定による取得価額として、その有する減価償却資産と種類及び耐用年数を同じくする減価償却資産を新たに取得したものとする。
art-127/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-1
If, among the amounts expended with respect to Depreciable Assets held by a Resident (excluding those falling under the following Article; the same applies hereinafter in this Article), there is an amount that was not included in necessary expenses, pursuant to Article 181 (Capital Expenditure), in calculating the amount of real property income, the amount of business income, the amount of timber income, or the amount of miscellaneous income for the year in which the date of expenditure falls, a Depreciable Asset of the same type and useful life as the Depreciable Asset held is deemed to have been newly acquired, with that amount as the acquisition price under paragraph (1) of the preceding Article.
machine translation, not official
**第二項** 前項に規定する場合において、同項に規定する居住者が有する減価償却資産についてそのよるべき償却の方法として第百二十条第一項（減価償却資産の償却の方法）に規定する償却の方法を採用しているときは、前項の規定にかかわらず、同項の支出した金額を当該減価償却資産の前条の規定による取得価額に加算することができる。
art-127/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-2
In the case prescribed in the preceding paragraph, if the Resident prescribed in that paragraph has adopted the depreciation method prescribed in Article 120, paragraph (1) (Depreciation Methods for Depreciable Assets) as the depreciation method to be used for the Depreciable Assets held, the amount expended referred to in the preceding paragraph may, notwithstanding the preceding paragraph, be added to the acquisition price of that Depreciable Asset under the provisions of the preceding Article.
machine translation, not official
**第三項** 第一項に規定する場合において、同項に規定する居住者が有する減価償却資産がリース資産（第百二十条の二第二項第四号（減価償却資産の償却の方法）に規定するリース資産をいう。以下この項において同じ。）であるときは、第一項の規定により新たに取得したものとされる減価償却資産は、リース資産に該当するものとする。この場合においては、当該取得したものとされる減価償却資産の同条第二項第七号に規定するリース期間は、第一項の支出した金額を支出した日から当該居住者が有する減価償却資産に係る同号に規定するリース期間の終了の日までの期間として、同条の規定を適用する。
art-127/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-3
In the case prescribed in paragraph (1), if the Depreciable Asset held by the Resident prescribed in that paragraph is a leased asset (meaning a leased asset prescribed in Article 120-2, paragraph (2), item (iv) (Depreciation Methods for Depreciable Assets); the same applies hereinafter in this paragraph), the Depreciable Asset deemed to have been newly acquired under the provisions of paragraph (1) is deemed to fall under a leased asset. In this case, Article 120-2 is applied by treating the lease term prescribed in paragraph (2), item (vii) of that Article for the Depreciable Asset deemed to have been acquired as the period from the day on which the amount expended referred to in paragraph (1) was expended to the last day of the lease term prescribed in that item for the Depreciable Asset held by that Resident.
machine translation, not official
**第四項** 第一項に規定する場合において、同項に規定する支出する金額が漁港及び漁場の整備等に関する法律（昭和二十五年法律第百三十七号）第五十七条第三項（漁港水面施設運営権の存続期間）の規定による更新に伴い支出するものであるときは、第一項中「種類及び耐用年数」とあるのは、「種類」とする。
art-127/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-4
In the case prescribed in paragraph (1), if the amount expended prescribed in that paragraph is expended in connection with a renewal under Article 57, paragraph (3) (Duration of Fishing Port Water Surface Facility Operation Rights) of the Act on Development, etc. of Fishing Ports and Grounds (Act No. 137 of 1950), the phrase "type and useful life" in paragraph (1) is deemed to be replaced with "type".
machine translation, not official
**第五項** 居住者のその年の前年分の所得税につき第一項に規定する必要経費に算入されなかつた金額がある場合において、同項に規定する居住者が有する減価償却資産（平成二十四年三月三十一日以前に取得された資産を除く。以下この項において「旧減価償却資産」という。）及び第一項の規定により新たに取得したものとされた減価償却資産（以下この条において「追加償却資産」という。）についてそのよるべき償却の方法として定率法を採用しているときは、同項の規定にかかわらず、その年の一月一日において、同日における旧減価償却資産の前条の規定による取得価額（既に償却費としてその年の前年分以前の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額がある場合には、当該金額を控除した金額。以下この条において「取得価額等」という。）と追加償却資産の取得価額等との合計額を前条第一項の規定による取得価額とする一の減価償却資産を、新たに取得したものとすることができる。
art-127/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-5
In the case where there is an amount that was not included in necessary expenses as prescribed in paragraph (1) with respect to the income tax of a Resident for the year preceding that year, if the Resident has adopted the declining-balance method as the depreciation method to be used for the Depreciable Assets held by the Resident prescribed in that paragraph (excluding assets acquired on or before March 31, 2012; hereinafter in this paragraph referred to as "former Depreciable Assets") and the Depreciable Assets deemed to have been newly acquired under the provisions of paragraph (1) (hereinafter in this Article referred to as "additional Depreciable Assets"), then notwithstanding that paragraph, it may be deemed that one Depreciable Asset has been newly acquired, on January 1 of that year, whose acquisition price under paragraph (1) of the preceding Article is the sum of the acquisition price of the former Depreciable Assets on that day under the preceding Article (if there is an amount already included as depreciation allowance in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income, or the amount of miscellaneous income for each year up to the year preceding that year, the amount obtained by deducting that amount; hereinafter in this Article referred to as "acquisition price, etc.") and the acquisition price, etc. of the additional Depreciable Assets.
machine translation, not official
**第六項** 居住者のその年の前年分の所得税につき第一項に規定する必要経費に算入されなかつた金額がある場合において、当該金額に係る追加償却資産について、そのよるべき償却の方法として定率法を採用し、かつ、前項の規定の適用を受けないときは、第一項及び前項の規定にかかわらず、その年の一月一日において、当該適用を受けない追加償却資産のうち種類及び耐用年数を同じくするものの同日における取得価額等の合計額を前条第一項の規定による取得価額とする一の減価償却資産を、新たに取得したものとすることができる。
art-127/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-6
In the case where there is an amount that was not included in necessary expenses as prescribed in paragraph (1) with respect to the income tax of a Resident for the year preceding that year, if the Resident has adopted the declining-balance method as the depreciation method to be used for the additional Depreciable Assets pertaining to that amount and does not receive the application of the preceding paragraph, then notwithstanding paragraph (1) and the preceding paragraph, it may be deemed that one Depreciable Asset has been newly acquired, on January 1 of that year, whose acquisition price under paragraph (1) of the preceding Article is the sum of the acquisition price, etc. on that day of those additional Depreciable Assets not subject to that application that are of the same type and useful life.
machine translation, not official
### 第百二十八条（昭和二十七年十二月三十一日以前に取得した非事業用資産で業務の用に供されたものの取得価額） — Acquisition Price of Non-Business Assets Acquired on or before December 31, 1952 That Have Been Put to Business Use
caption: machine translation, not official
art-128 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-128
**第一項** 昭和二十七年十二月三十一日以前から引き続き所有していた家屋その他使用又は期間の経過により減価する資産で不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供していないものを当該業務の用に供した場合には、当該資産の第百二十六条第一項（減価償却資産の取得価額）に規定する取得価額は、当該資産に係る法第六十一条第三項（昭和二十七年十二月三十一日以前に取得した資産の取得費等）に規定する政令で定めるところにより計算した金額と当該資産につき昭和二十八年一月一日から当該業務の用に供された日までの間に支出された設備費及び改良費の額との合計額とする。
art-128/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-128/par-1
Where a house or other asset that depreciates through use or the passage of time, that has been continuously owned since on or before December 31, 1952, and that has not been used for business that is to generate real property income, business income, timber income or miscellaneous income, is put to use for that business, the acquisition price of that asset prescribed in Article 126, paragraph (1) (Acquisition Price of Depreciable Assets) is the sum of the amount calculated as provided by Cabinet Order prescribed in Article 61, paragraph (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act with respect to that asset and the amount of equipment expenses and improvement expenses paid for that asset during the period from January 1, 1953 to the day on which it was put to use for that business.
machine translation, not official
**第二項** 前条第一項、第二項、第五項及び第六項の規定は、前項に規定する資産を同項の業務の用に供した後において当該資産につき支出する金額のうちに同条第一項に規定する必要経費に算入されなかつた金額がある場合について準用する。
art-128/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-128/par-2
The provisions of paragraphs (1), (2), (5) and (6) of the preceding Article apply mutatis mutandis to the case where, among the amounts paid for an asset prescribed in the preceding paragraph after it has been put to use for the business set forth in that paragraph, there is an amount that has not been included in the necessary expenses prescribed in paragraph (1) of that Article.
machine translation, not official
### 第百二十九条（減価償却資産の耐用年数、償却率等） — Useful Life, Depreciation Rates, etc. of Depreciable Assets
caption: machine translation, not official
art-129 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-129
**第一項** 減価償却資産の第百二十条第一項第一号及び第三号並びに第百二十条の二第一項第一号及び第三号（減価償却資産の償却の方法）に規定する耐用年数、第百二十条第一項第一号及び第百二十条の二第一項第一号に規定する耐用年数に応じた償却率、同号に規定する耐用年数に応じた改定償却率、同条第二項第一号に規定する耐用年数に応じた保証率並びに第百二十条第一項第一号及び第三号に規定する残存価額については、財務省令で定めるところによる。
art-129/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-129/par-1
The useful life of a Depreciable Asset prescribed in Article 120, paragraph (1), items (i) and (iii) and Article 120-2, paragraph (1), items (i) and (iii) (Depreciation Methods for Depreciable Assets), the depreciation rate corresponding to the useful life prescribed in Article 120, paragraph (1), item (i) and Article 120-2, paragraph (1), item (i), the revised depreciation rate corresponding to the useful life prescribed in that item, the guarantee rate corresponding to the useful life prescribed in paragraph (2), item (i) of that Article, and the residual value prescribed in Article 120, paragraph (1), items (i) and (iii) are as provided by Ministry of Finance Order.
machine translation, not official
### 第百三十条（耐用年数の短縮） — Shortening of Useful Life
caption: machine translation, not official
art-130 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130
**第一項** 青色申告書を提出する居住者は、その有する減価償却資産が次に掲げる事由のいずれかに該当する場合において、その該当する減価償却資産の使用可能期間のうちいまだ経過していない期間（以下この項から第四項までにおいて「未経過使用可能期間」という。）を基礎としてその償却費の額を計算することについて納税地の所轄国税局長の承認を受けたときは、当該資産のその承認を受けた日の属する年分以後の各年分の償却費の額の計算については、その承認に係る未経過使用可能期間をもつて前条に規定する財務省令で定める耐用年数（以下この項において「法定耐用年数」という。）とみなす。
art-130/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1
If a Resident who submits a Blue Return, where a Depreciable Asset that the Resident holds falls under any of the following grounds, has obtained approval from the competent regional commissioner with jurisdiction over the place for tax payment to calculate the amount of the depreciation allowance on the basis of the part of the usable period of that asset that has not yet elapsed (hereinafter in this paragraph through paragraph (4) referred to as the "remaining usable period"), the remaining usable period pertaining to that approval is deemed to be the useful life specified by Ministry of Finance Order prescribed in the preceding Article (hereinafter in this paragraph referred to as the "statutory useful life") for the purpose of calculating the amount of the depreciation allowance of that asset for each year on or after the year that includes the day on which that approval was obtained:
machine translation, not official
**一** 当該資産の材質又は製作方法がこれと種類及び構造を同じくする他の減価償却資産の通常の材質又は製作方法と著しく異なることにより、その使用可能期間が法定耐用年数に比して著しく短いこと。
art-130/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1/item-1
the usable period of the asset is significantly shorter than the statutory useful life because the material or manufacturing method of the asset differs significantly from the usual material or manufacturing method of other Depreciable Assets of the same kind and structure;
machine translation, not official
**二** 当該資産の存する地盤が隆起し、又は沈下したことにより、その使用可能期間が法定耐用年数に比して著しく短いこととなつたこと。
art-130/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1/item-2
the usable period of the asset has become significantly shorter than the statutory useful life because the ground on which the asset stands has risen or subsided;
machine translation, not official
**三** 当該資産が陳腐化したことにより、その使用可能期間が法定耐用年数に比して著しく短いこととなつたこと。
art-130/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1/item-3
the usable period of the asset has become significantly shorter than the statutory useful life because the asset has become obsolete;
machine translation, not official
**四** 当該資産がその使用される場所の状況に基因して著しく腐食したことにより、その使用可能期間が法定耐用年数に比して著しく短いこととなつたこと。
art-130/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1/item-4
the usable period of the asset has become significantly shorter than the statutory useful life because the asset has significantly corroded owing to the conditions of the place where it is used;
machine translation, not official
**五** 当該資産が通常の修理又は手入れをしなかつたことに基因して著しく損耗したことにより、その使用可能期間が法定耐用年数に比して著しく短いこととなつたこと。
art-130/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1/item-5
the usable period of the asset has become significantly shorter than the statutory useful life because the asset has significantly deteriorated owing to a failure to carry out ordinary repair or maintenance;
machine translation, not official
**六** 前各号に掲げる事由以外の事由で財務省令で定めるものにより、当該資産の使用可能期間が法定耐用年数に比して著しく短いこと又は短いこととなつたこと。
art-130/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1/item-6
the usable period of the asset is, or has become, significantly shorter than the statutory useful life owing to a ground specified by Ministry of Finance Order other than the grounds set forth in the preceding items.
machine translation, not official
**第二項** 前項の承認を受けようとする居住者は、同項の規定の適用を受けようとする減価償却資産の種類及び名称、その所在する場所、その使用可能期間、その未経過使用可能期間その他財務省令で定める事項を記載した申請書に当該資産が前項各号に掲げる事由のいずれかに該当することを証する書類を添付し、納税地の所轄税務署長を経由して、これを納税地の所轄国税局長に提出しなければならない。
art-130/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-2
A Resident who seeks the approval under the preceding paragraph must submit an application stating the type and name of the Depreciable Asset to which the Resident seeks to have that paragraph applied, the place where it is located, its usable period, its remaining usable period and other particulars specified by Ministry of Finance Order, with documents attached certifying that the asset falls under any of the grounds set forth in the items of the preceding paragraph, to the competent regional commissioner with jurisdiction over the place for tax payment via the competent district director with jurisdiction over the place for tax payment.
machine translation, not official
**第三項** 国税局長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、その申請に係る減価償却資産の使用可能期間及び未経過使用可能期間を認め、若しくはその使用可能期間及び未経過使用可能期間を定めて第一項の承認をし、又はその申請を却下する。
art-130/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-3
Where the application set forth in the preceding paragraph has been submitted, the regional commissioner is to examine it without delay and either grant the approval under paragraph (1) by recognizing the usable period and remaining usable period of the Depreciable Asset pertaining to the application, or by determining that usable period and remaining usable period, or dismiss the application.
machine translation, not official
**第四項** 国税局長は、第一項の承認をした後、その承認に係る未経過使用可能期間により同項の減価償却資産の償却費の額の計算をすることを不適当とする特別の事由が生じたと認める場合には、その承認を取り消し、又はその承認に係る使用可能期間及び未経過使用可能期間を伸長することができる。
art-130/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-4
After granting the approval under paragraph (1), if the regional commissioner finds that a special ground has arisen that makes it inappropriate to calculate the amount of the depreciation allowance of the Depreciable Asset under that paragraph on the basis of the remaining usable period pertaining to that approval, the regional commissioner may rescind that approval or extend the usable period and remaining usable period pertaining to that approval.
machine translation, not official
**第五項** 国税局長は、前二項の処分をするときは、その処分に係る居住者に対し、書面によりその旨を通知する。
art-130/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-5
When taking a disposition under the preceding two paragraphs, the regional commissioner is to notify the Resident subject to that disposition to that effect in writing.
machine translation, not official
**第六項** 第三項の承認の処分又は第四項の処分があつた場合には、その処分のあつた日の属する年分以後の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額を計算する場合のその処分に係る減価償却資産の償却費の額の計算についてその処分の効果が生ずるものとする。
art-130/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-6
Where there has been a disposition of approval under paragraph (3) or a disposition under paragraph (4), the effect of that disposition is to arise with respect to the calculation of the amount of the depreciation allowance of the Depreciable Asset pertaining to that disposition, in calculating the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for each year on or after the year that includes the day of that disposition.
machine translation, not official
**第七項** 青色申告書を提出する居住者が、その有する第一項の承認に係る減価償却資産の一部についてこれに代わる新たな資産（以下この項において「更新資産」という。）と取り替えた場合その他の財務省令で定める場合において、当該更新資産を取得した日の属する年分の所得税に係る確定申告期限までに、当該更新資産の名称、その所在する場所その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長を経由して納税地の所轄国税局長に提出したときは、当該届出書をもつて第二項の申請書とみなし、当該届出書の提出をもつて同日の属する年の十二月三十一日（その者が年の中途において死亡し又は出国をした場合には、その死亡又は出国の時。次項において同じ。）において第一項の承認があつたものとみなす。この場合においては、第五項の規定は、適用しない。
art-130/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-7
Where a Resident who submits a Blue Return has replaced part of a Depreciable Asset pertaining to the approval under paragraph (1) that the Resident holds with a new asset in place of it (hereinafter in this paragraph referred to as a "replacement asset"), or in any other case specified by Ministry of Finance Order, and has submitted a written notice stating the name of the replacement asset, the place where it is located and other particulars specified by Ministry of Finance Order to the competent regional commissioner with jurisdiction over the place for tax payment via the competent district director with jurisdiction over the place for tax payment by the Filing Deadline for income tax for the year that includes the day on which the replacement asset was acquired, that written notice is deemed to be the application under paragraph (2), and the submission of that written notice is deemed to have resulted in the approval under paragraph (1) on December 31 of the year that includes that day (or, if that person died or started an Absence From Japan in the middle of the year, at the time of that death or the start of that Absence From Japan; the same applies in the following paragraph). In this case, the provisions of paragraph (5) do not apply.
machine translation, not official
**第八項** 青色申告書を提出する居住者が、その有する第一項の承認（同項第一号に掲げる事由による承認その他財務省令で定める事由による承認に限る。）に係る減価償却資産と材質又は製作方法を同じくする減価償却資産（当該財務省令で定める事由による承認の場合には、財務省令で定める減価償却資産）を取得した場合において、その取得した日の属する年分の所得税に係る確定申告期限までに、その取得した減価償却資産の名称、その所在する場所その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長を経由して納税地の所轄国税局長に提出したときは、当該届出書をもつて第二項の申請書とみなし、当該届出書の提出をもつて同日の属する年の十二月三十一日において第一項の承認があつたものとみなす。この場合においては、第五項の規定は、適用しない。
art-130/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-8
Where a Resident who submits a Blue Return has acquired a Depreciable Asset that has the same material or manufacturing method as a Depreciable Asset pertaining to the approval under paragraph (1) that the Resident holds (limited to an approval on the ground set forth in item (i) of that paragraph or an approval on another ground specified by Ministry of Finance Order) (or, in the case of an approval on a ground specified by that Ministry of Finance Order, a Depreciable Asset specified by Ministry of Finance Order), and has submitted a written notice stating the name of the Depreciable Asset acquired, the place where it is located and other particulars specified by Ministry of Finance Order to the competent regional commissioner with jurisdiction over the place for tax payment via the competent district director with jurisdiction over the place for tax payment by the Filing Deadline for income tax for the year that includes the day on which it was acquired, that written notice is deemed to be the application under paragraph (2), and the submission of that written notice is deemed to have resulted in the approval under paragraph (1) on December 31 of the year that includes that day. In this case, the provisions of paragraph (5) do not apply.
machine translation, not official
**第九項** 青色申告書を提出する居住者が、その有する減価償却資産につき第一項の承認を受けた場合には、当該資産の第百二十条第一項第一号イ（１）若しくは第三号ハ又は第百二十条の二第一項第一号イ（１）若しくは第三号イ（２）若しくは第二項第一号（減価償却資産の償却の方法）に規定する取得価額には、当該資産の償却費として当該資産につきその承認を受けた日の属する年の前年分以前の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額の累積額を含まないものとする。
art-130/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-9
Where a Resident who submits a Blue Return has obtained the approval under paragraph (1) for a Depreciable Asset that the Resident holds, the cumulative amount of the amounts that were included in necessary expenses as the depreciation allowance of that asset in calculating the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for the year preceding the year that includes the day on which that approval was obtained and for earlier years is not to be included in the acquisition price of that asset prescribed in Article 120, paragraph (1), item (i), (a), (1) or item (iii), (c), or in Article 120-2, paragraph (1), item (i), (a), (1) or item (iii), (a), (2), or paragraph (2), item (i) (Depreciation Methods for Depreciable Assets).
machine translation, not official
**第十項** 第百三十四条第二項（減価償却資産の償却累積額による償却費の特例）の規定は、第一項の承認に係る減価償却資産（そのよるべき償却の方法として定率法を採用しているものに限る。）につきその承認を受けた日の属する年分において同項の規定を適用しないで計算した第百二十条の二第二項第二号イに規定する調整前償却額が前項の規定を適用しないで計算した同条第二項第一号に規定する償却保証額に満たない場合について準用する。この場合において、第百三十四条第二項中「同号イ又はハに定める金額及び」とあるのは「承認前償却累積額（第百三十条第九項の規定により取得価額に含まないものとされる金額をいう。）及び」と、「五で」とあるのは「第百三十条第一項に規定する未経過使用可能期間の年数で」と読み替えるものとする。
art-130/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-10
The provisions of Article 134, paragraph (2) (Special Provisions on Depreciation Allowance Based on Cumulative Amount of Depreciation of Depreciable Assets) apply mutatis mutandis to the case where, for a Depreciable Asset pertaining to the approval under paragraph (1) (limited to one for which the declining-balance method has been adopted as the method of depreciation to be followed), the pre-adjustment depreciation amount prescribed in Article 120-2, paragraph (2), item (ii), (a), calculated for the year that includes the day on which that approval was obtained without applying paragraph (1), is less than the guaranteed depreciation amount prescribed in paragraph (2), item (i) of that Article, calculated without applying the preceding paragraph. In this case, the phrase "the amount provided for in (a) or (c) of that item and" in Article 134, paragraph (2) is deemed to be replaced with "the pre-approval cumulative amount of depreciation (meaning the amount that is not to be included in the acquisition price pursuant to the provisions of Article 130, paragraph (9)) and", and the phrase "by five" is deemed to be replaced with "by the number of years of the remaining usable period prescribed in Article 130, paragraph (1)".
machine translation, not official
**第十一項** 第一項の承認を受けた居住者が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、同項の承認は、その青色申告書の提出の承認の取消しの基因となつた事実のあつた日の属する年又はそのやめた年の一月一日においてその効力を失うものとする。この場合において、同日以後に同項の承認を受けたときは、その承認は、なかつたものとみなす。
art-130/par-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-11
Where a Resident who has obtained the approval under paragraph (1) has had the approval to submit a Blue Return rescinded, or has submitted a written notice to the effect that the Resident will cease filing under a Blue Return, the approval under that paragraph ceases to be effective on January 1 of the year that includes the day of the fact that was the cause of the rescission of the approval to submit a Blue Return, or of the year in which the Resident ceased. In this case, where the approval under that paragraph was obtained on or after that January 1, that approval is deemed not to have been given.
machine translation, not official
## 第三目 減価償却資産の償却費の計算 — Division 3 Calculation of Depreciation Allowance of Depreciable Assets
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-4/div-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#pt-2/ch-1/sec-4/subsec-4/div-3
### 第百三十一条（減価償却資産の償却費の計算） — Calculation of Depreciation Allowance of Depreciable Assets
caption: machine translation, not official
art-131 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131
**第一項** 居住者の有する減価償却資産につきその償却費としてその者の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入する金額は、当該資産につきその者が採用している償却の方法に基づいて計算した金額とする。
art-131/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131/par-1
The amount to be included in necessary expenses as the depreciation allowance of a Depreciable Asset that a Resident holds, in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for each year, is the amount calculated on the basis of the method of depreciation that the Resident has adopted for that asset.
machine translation, not official
### 第百三十二条（年の中途で業務の用に供した減価償却資産等の償却費の特例） — Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put to Business Use in the Middle of the Year
caption: machine translation, not official
art-132 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132
**第一項** 居住者の有する減価償却資産（第百二十条第一項第六号及び第百二十条の二第一項第六号（減価償却資産の償却の方法）に掲げる減価償却資産を除く。）が次の各号に掲げる場合に該当することとなつたときは、当該資産の償却費としてその該当することとなつた日の属する年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入する金額は、前条の規定にかかわらず、当該各号に定める金額とする。
art-132/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1
If a Depreciable Asset that a Resident holds (excluding the Depreciable Assets set forth in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) (Depreciation Methods for Depreciable Assets)) comes to fall under a case set forth in one of the following items, the amount to be included in necessary expenses as the depreciation allowance of that asset in calculating the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for the year that includes the day on which it came to fall under that case is, notwithstanding the provisions of the preceding Article, the amount specified in the relevant item.
machine translation, not official
**一** 当該資産が年の中途において不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供された場合（次号に掲げる場合に該当する場合を除く。） 次に掲げる資産の区分に応じそれぞれ次に定める金額
art-132/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-1
in the case where the asset is put to use in the middle of the year for business that is to generate real property income, business income, timber income or miscellaneous income (excluding a case that falls under the case set forth in the following item): the amount specified in each of the following according to the following categories of assets;
machine translation, not official
**イ** そのよるべき償却の方法として旧定額法、旧定率法、定額法、定率法又は取替法を採用している減価償却資産（取替法を採用しているものについては、第百二十一条第二項第二号（取替資産に係る償却の方法の特例）に規定する新たな資産に該当するものを除く。次号イ及び第三号イにおいて同じ。） 当該資産につきこれらの方法により計算した前条の規定によるその年分の償却費の額に相当する金額を十二で除し、これに当該業務の用に供された日からその年十二月三十一日（その者が年の中途において死亡し又は出国をした場合には、その死亡又は出国の日。以下この項において同じ。）までの期間の月数を乗じて計算した金額
art-132/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-1/sub-1
a Depreciable Asset for which the former straight-line method, former declining-balance method, straight-line method, declining-balance method or replacement method has been adopted as the method of depreciation to be followed (for one for which the replacement method has been adopted, excluding one that falls under a new asset prescribed in Article 121, paragraph (2), item (ii) (Special Provisions on Method of Depreciation for Replacement Assets); the same applies in (a) of the following item and in item (iii), (a)): the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by twelve, and multiplying the result by the number of months in the period from the day on which it was put to use for that business to December 31 of that year (or, if that person died or started an Absence From Japan in the middle of the year, the day of that death or of the start of that Absence From Japan; the same applies hereinafter in this paragraph);
machine translation, not official
**ロ** そのよるべき償却の方法として旧生産高比例法、生産高比例法又は生産高等比例法を採用している減価償却資産 当該資産につきこれらの方法により計算した前条の規定によるその年分の償却費の額に相当する金額をその年における当該資産の属する鉱区又は貯留区域の採掘数量又は注入数量で除し、これに当該業務の用に供された日からその年十二月三十一日までの期間における当該鉱区又は貯留区域の採掘数量又は注入数量を乗じて計算した金額
art-132/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-1/sub-2
a Depreciable Asset for which the former Units-of-production Method, the Units-of-production Method or the Units-of-production Method, etc. has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by the quantity extracted or quantity injected in that year in the mining area or storage area to which the asset belongs, and multiplying the result by the quantity extracted or quantity injected in that mining area or storage area during the period from the day on which it was put to use for that business to December 31 of that year;
machine translation, not official
**ハ** そのよるべき償却の方法として第百二十条の三第一項（減価償却資産の特別な償却の方法）に規定する納税地の所轄税務署長の承認を受けた償却の方法を採用している減価償却資産 当該承認を受けた償却の方法がイ又はロに規定する償却の方法のいずれに類するかに応じイ又はロの規定に準じて計算した金額
art-132/par-1/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-1/sub-3
a Depreciable Asset for which the method of depreciation prescribed in Article 120-3, paragraph (1) (Special Methods of Depreciation of Depreciable Assets) that has been approved by the competent district director with jurisdiction over the place for tax payment has been adopted as the method of depreciation to be followed: the amount calculated in accordance with the provisions of (a) or (b), according to which of the methods of depreciation prescribed in (a) or (b) the approved method of depreciation resembles;
machine translation, not official
**二** 当該資産が年の中途において前号に規定する業務の用以外の用に供された場合 次に掲げる資産の区分に応じそれぞれ次に定める金額
art-132/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-2
in the case where the asset is put to a use other than the business set forth in the preceding item in the middle of the year: the amount specified in each of the following according to the following categories of assets;
machine translation, not official
**イ** そのよるべき償却の方法として旧定額法、旧定率法、定額法、定率法又は取替法を採用している減価償却資産 当該資産につきこれらの方法により計算した前条の規定によるその年分の償却費の額に相当する金額を十二で除し、これにその年一月一日（年の中途において当該資産が当該業務の用に供された場合には、当該業務の用に供された日。以下この項において同じ。）から当該業務の用以外の用に供された日までの期間の月数を乗じて計算した金額
art-132/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-2/sub-1
a Depreciable Asset for which the former straight-line method, former declining-balance method, straight-line method, declining-balance method or replacement method has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by twelve, and multiplying the result by the number of months in the period from January 1 of that year (or, if the asset was put to use for that business in the middle of the year, the day on which it was put to use for that business; the same applies hereinafter in this paragraph) to the day on which it was put to a use other than that business;
machine translation, not official
**ロ** そのよるべき償却の方法として旧生産高比例法、生産高比例法又は生産高等比例法を採用している減価償却資産 当該資産につきこれらの方法により計算した前条の規定によるその年分の償却費の額に相当する金額をその年における当該資産の属する鉱区又は貯留区域の採掘数量又は注入数量で除し、これにその年一月一日から当該業務の用以外の用に供された日までの期間における当該鉱区又は貯留区域の採掘数量又は注入数量を乗じて計算した金額
art-132/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-2/sub-2
a Depreciable Asset for which the former Units-of-production Method, the Units-of-production Method or the Units-of-production Method, etc. has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by the quantity extracted or quantity injected in that year in the mining area or storage area to which the asset belongs, and multiplying the result by the quantity extracted or quantity injected in that mining area or storage area during the period from January 1 of that year to the day on which it was put to a use other than that business;
machine translation, not official
**ハ** そのよるべき償却の方法として第百二十条の三第一項に規定する納税地の所轄税務署長の承認を受けた償却の方法を採用している減価償却資産 当該承認を受けた償却の方法がイ又はロに規定する償却の方法のいずれに類するかに応じイ又はロの規定に準じて計算した金額
art-132/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-2/sub-3
a Depreciable Asset for which the method of depreciation prescribed in Article 120-3, paragraph (1) that has been approved by the competent district director with jurisdiction over the place for tax payment has been adopted as the method of depreciation to be followed: the amount calculated in accordance with the provisions of (a) or (b), according to which of the methods of depreciation prescribed in (a) or (b) the approved method of depreciation resembles;
machine translation, not official
**三** 当該資産を有する居住者が年の中途において死亡し又は出国をする場合（前二号に掲げる場合に該当する場合を除く。） 次に掲げる資産の区分に応じそれぞれ次に定める金額
art-132/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-3
in the case where the Resident who holds the asset dies or makes an Absence From Japan in the middle of the year (excluding a case that falls under a case set forth in the preceding two items): the amount specified in each of the following according to the following categories of assets.
machine translation, not official
**イ** そのよるべき償却の方法として旧定額法、旧定率法、定額法、定率法又は取替法を採用している減価償却資産 当該資産につきこれらの方法により計算した前条の規定によるその年分の償却費の額に相当する金額を十二で除し、これにその年一月一日からその死亡又は出国の日までの期間の月数を乗じて計算した金額
art-132/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-3/sub-1
a Depreciable Asset for which the former straight-line method, former declining-balance method, straight-line method, declining-balance method or replacement method has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by twelve, and multiplying the result by the number of months in the period from January 1 of that year to the day of that death or Absence From Japan;
machine translation, not official
**ロ** そのよるべき償却の方法として旧生産高比例法、生産高比例法又は生産高等比例法を採用している減価償却資産 当該資産につきこれらの方法により計算した前条の規定によるその年分の償却費の額に相当する金額をその年における当該資産の属する鉱区又は貯留区域の採掘数量又は注入数量で除し、これにその年一月一日からその死亡又は出国の日までの期間における当該鉱区又は貯留区域の採掘数量又は注入数量を乗じて計算した金額
art-132/par-1/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-3/sub-2
a Depreciable Asset for which the former Units-of-production Method, the Units-of-production Method or the Units-of-production Method, etc. has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by the quantity extracted or quantity injected in that year in the mining area or storage area to which the asset belongs, and multiplying the result by the quantity extracted or quantity injected in that mining area or storage area during the period from January 1 of that year to the day of that death or Absence From Japan;
machine translation, not official
**ハ** そのよるべき償却の方法として第百二十条の三第一項に規定する納税地の所轄税務署長の承認を受けた償却の方法を採用している減価償却資産 当該承認を受けた償却の方法がイ又はロに規定する償却の方法のいずれに類するかに応じイ又はロの規定に準じて計算した金額
art-132/par-1/item-3/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-3/sub-3
a Depreciable Asset for which the method of depreciation prescribed in Article 120-3, paragraph (1) that has been approved by the competent district director with jurisdiction over the place for tax payment has been adopted as the method of depreciation to be followed: the amount calculated in accordance with the provisions of (a) or (b), according to which of the methods of depreciation prescribed in (a) or (b) the approved method of depreciation resembles.
machine translation, not official
**第二項** 前項各号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-132/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-2
The number of months in each item of the preceding paragraph is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be treated as one month.
machine translation, not official
### 第百三十三条（通常の使用時間を超えて使用される機械及び装置の償却費の特例） — Special Provisions on Depreciation Allowance for Machinery and Equipment Used Beyond Normal Hours of Use
caption: machine translation, not official
art-133 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-133
**第一項** 青色申告書を提出する居住者が、その有する機械及び装置（そのよるべき償却の方法として旧定額法、旧定率法、定額法又は定率法を採用しているものに限る。）の使用時間がその者の行う不動産所得、事業所得又は山林所得を生ずべき業務の通常の経済事情における当該機械及び装置の平均的な使用時間を超える場合において、当該機械及び装置の当該年分の償却費の額と当該償却費の額に当該機械及び装置の当該平均的な使用時間を超えて使用することによる損耗の程度に応ずるものとして財務省令で定めるところにより計算した増加償却割合を乗じて計算した金額との合計額をもつて当該機械及び装置の当該年分の償却費の額としようとする旨その他財務省令で定める事項を記載した書類を、当該年分の所得税に係る確定申告期限までに、納税地の所轄税務署長に提出し、かつ、当該平均的な使用時間を超えて使用したことを証する書類を保存しているときは、当該機械及び装置の償却費として当該年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入する金額は、前二条の規定にかかわらず、当該合計額とする。ただし、当該増加償却割合が百分の十に満たない場合は、この限りでない。
art-133/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-133/par-1
Where the hours of use of machinery and equipment that a Resident who submits a Blue Return holds (limited to those for which the former straight-line method, former declining-balance method, straight-line method or declining-balance method has been adopted as the method of depreciation to be followed) exceed the average hours of use of that machinery and equipment under the normal economic conditions of the Resident's business that is to generate real property income, business income or timber income, and the Resident has submitted to the competent district director with jurisdiction over the place for tax payment, by the Filing Deadline for income tax for that year, a document stating that the Resident intends to treat as the amount of the depreciation allowance of that machinery and equipment for that year the sum of the amount of the depreciation allowance of that machinery and equipment for that year and the amount calculated by multiplying that amount of depreciation allowance by the additional depreciation ratio calculated, as provided by Ministry of Finance Order, as corresponding to the degree of wear and tear from use beyond that average hours of use of that machinery and equipment, and other particulars specified by Ministry of Finance Order, and retains documents certifying that the machinery and equipment was used beyond those average hours of use, the amount to be included in necessary expenses as the depreciation allowance of that machinery and equipment in calculating the amount of real property income, amount of business income or amount of timber income for that year is, notwithstanding the provisions of the preceding two Articles, that sum; provided, however, that this does not apply where that additional depreciation ratio is less than 10 percent.
machine translation, not official
### 第百三十四条（減価償却資産の償却累積額による償却費の特例） — Special Provisions on Depreciation Allowance Based on Cumulative Amount of Depreciation of Depreciable Assets
caption: machine translation, not official
art-134 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134
**第一項** 居住者の有する次の各号に掲げる減価償却資産の償却費としてその者のその年の前年分以前の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額の累積額と当該減価償却資産につき当該各号に規定する償却の方法により計算したその年分の償却費の額に相当する金額との合計額が当該各号に掲げる減価償却資産の区分に応じ当該各号に定める金額を超える場合には、当該減価償却資産については、第百三十一条から前条までの規定にかかわらず、当該償却費の額に相当する金額からその超える部分の金額を控除した金額をもつてその年分の償却費の額とする。
art-134/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1
Where, for a Depreciable Asset set forth in the following items that a Resident holds, the sum of the cumulative amount of the amounts included in necessary expenses as the depreciation allowance of that asset in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for the year preceding that year and earlier years and the amount equivalent to the amount of the depreciation allowance for that year calculated for that Depreciable Asset by the method of depreciation prescribed in the relevant item exceeds the amount specified in the relevant item according to the category of Depreciable Asset set forth in that item, then, for that Depreciable Asset, notwithstanding the provisions of Article 131 through the preceding Article, the amount obtained by deducting the excess portion from the amount equivalent to that amount of depreciation allowance is the amount of depreciation allowance for that year.
machine translation, not official
**一** 平成十九年三月三十一日以前に取得されたもの（ニ及びホに掲げる減価償却資産にあつては、当該減価償却資産についての第百二十条第一項第六号（減価償却資産の償却の方法）に規定する改正前リース取引に係る契約が平成二十年三月三十一日までに締結されたもの）で、そのよるべき償却の方法として旧定額法、旧定率法、旧生産高比例法、旧国外リース期間定額法、第百二十条の三第一項（減価償却資産の特別な償却の方法）に規定する償却の方法又は第百二十一条の二第一項（リース賃貸資産の償却の方法の特例）に規定する旧リース期間定額法を採用しているもの 次に掲げる資産の区分に応じそれぞれ次に定める金額
art-134/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1/item-1
those acquired on or before March 31, 2007 (in the case of the Depreciable Assets set forth in (d) and (e), those for which the contract pertaining to the pre-amendment lease transaction prescribed in Article 120, paragraph (1), item (vi) (Methods of Depreciation of Depreciable Assets) for that Depreciable Asset was concluded by March 31, 2008), for which the former straight-line method, former declining-balance method, former units-of-production method, former overseas lease period straight-line method, the method of depreciation prescribed in Article 120-3, paragraph (1) (Special Methods of Depreciation of Depreciable Assets) or the former lease period straight-line method prescribed in Article 121-2, paragraph (1) (Special Provisions on Method of Depreciation for Lease Rental Assets) has been adopted as the method of depreciation to be followed: the amount specified in each of the following according to the following categories of assets;
machine translation, not official
**イ** 第六条第一号から第七号まで（減価償却資産の範囲）に掲げる減価償却資産（坑道並びにニ及びホに掲げる減価償却資産を除く。） その取得価額（減価償却資産の償却費の額の計算の基礎となる取得価額をいい、第百三十条第九項（耐用年数の短縮）の規定の適用がある場合には同項の規定の適用がないものとした場合に減価償却資産の償却費の計算の基礎となる取得価額となる金額とする。以下この条及び次条第一項において同じ。）の百分の九十五に相当する金額
art-134/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1/item-1/sub-1
Depreciable Assets set forth in Article 6, items (i) through (vii) (Scope of Depreciable Assets) (excluding mine shafts and the Depreciable Assets set forth in (d) and (e)): the amount equivalent to 95 percent of the acquisition price (meaning the acquisition price that serves as the basis for calculating the amount of the depreciation allowance of the Depreciable Asset, and, where the provisions of Article 130, paragraph (9) (Shortening of Useful Life) apply, the amount that would be the acquisition price serving as the basis for calculating the depreciation allowance of the Depreciable Asset if the provisions of that paragraph did not apply; the same applies hereinafter in this Article and in paragraph (1) of the following Article);
machine translation, not official
**ロ** 坑道及び第六条第八号に掲げる無形固定資産（ホに掲げる減価償却資産を除く。） その取得価額に相当する金額
art-134/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1/item-1/sub-2
mine shafts and the intangible Fixed Assets set forth in Article 6, item (viii) (excluding the Depreciable Assets set forth in (e)): the amount equivalent to the acquisition price;
machine translation, not official
**ハ** 第六条第九号に掲げる生物（ホに掲げる減価償却資産を除く。） その取得価額から当該生物に係る第百二十九条（減価償却資産の残存価額等）に規定する財務省令で定める残存価額を控除した金額に相当する金額
art-134/par-1/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1/item-1/sub-3
living things set forth in Article 6, item (ix) (excluding the Depreciable Assets set forth in (e)): the amount equivalent to the amount obtained by deducting from the acquisition price the residual value specified by Ministry of Finance Order prescribed in Article 129 (Residual Value, etc. of Depreciable Assets) for the living things;
machine translation, not official
**ニ** 第百二十条第一項第六号に掲げる減価償却資産 その取得価額から当該減価償却資産に係る同号に規定する見積残存価額を控除した金額に相当する金額
art-134/par-1/item-1/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1/item-1/sub-4
the Depreciable Assets set forth in Article 120, paragraph (1), item (vi): the amount equivalent to the amount obtained by deducting from the acquisition price the estimated residual value prescribed in that item for that Depreciable Asset;
machine translation, not official
**ホ** 第百二十一条の二第一項の規定の適用を受けている同項に規定するリース賃貸資産 その取得価額から当該リース賃貸資産に係る同条第三項に規定する残価保証額（当該残価保証額が零である場合には、一円）を控除した金額に相当する金額
art-134/par-1/item-1/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1/item-1/sub-5
lease rental assets prescribed in Article 121-2, paragraph (1) to which that paragraph applies: the amount equivalent to the amount obtained by deducting from the acquisition price the guaranteed residual value prescribed in paragraph (3) of that Article for that lease rental asset (or one yen where that guaranteed residual value is zero);
machine translation, not official
**二** 平成十九年四月一日以後に取得されたもの（第百二十条の二第一項第六号（減価償却資産の償却の方法）に掲げる減価償却資産にあつては、当該減価償却資産についての同条第二項第五号に規定する所有権移転外リース取引（ハにおいて「所有権移転外リース取引」という。）に係る契約が平成二十年四月一日以後に締結されたもの）で、そのよるべき償却の方法として定額法、定率法、生産高比例法、生産高等比例法、リース期間定額法又は第百二十条の三第一項に規定する償却の方法を採用しているもの 次に掲げる資産の区分に応じそれぞれ次に定める金額
art-134/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1/item-2
those acquired on or after April 1, 2007 (in the case of the Depreciable Assets set forth in Article 120-2, paragraph (1), item (vi) (Methods of Depreciation of Depreciable Assets), those for which the contract pertaining to the lease transaction without transfer of ownership prescribed in paragraph (2), item (v) of that Article (referred to as a "lease transaction without transfer of ownership" in (c)) for that Depreciable Asset was concluded on or after April 1, 2008), for which the straight-line method, declining-balance method, Units-of-production Method, Units-of-production Method, etc., lease period straight-line method or the method of depreciation prescribed in Article 120-3, paragraph (1) has been adopted as the method of depreciation to be followed: the amount specified in each of the following according to the following categories of assets.
machine translation, not official
**イ** 第六条第一号から第七号まで及び第九号に掲げる減価償却資産（坑道及びハに掲げる減価償却資産を除く。） その取得価額から一円を控除した金額に相当する金額
art-134/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1/item-2/sub-1
Depreciable Assets set forth in Article 6, items (i) through (vii) and item (ix) (excluding mine shafts and the Depreciable Assets set forth in (c)): the amount equivalent to the amount obtained by deducting one yen from the acquisition price;
machine translation, not official
**ロ** 坑道及び第六条第八号に掲げる無形固定資産 その取得価額に相当する金額
art-134/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1/item-2/sub-2
mine shafts and the intangible Fixed Assets set forth in Article 6, item (viii): the amount equivalent to the acquisition price;
machine translation, not official
**ハ** 第百二十条の二第一項第六号に掲げる減価償却資産（当該減価償却資産についての所有権移転外リース取引に係る契約が令和九年三月三十一日以前に締結されたものに限る。） その取得価額から当該減価償却資産に係る同条第二項第六号に規定する残価保証額を控除した金額に相当する金額
art-134/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1/item-2/sub-3
the Depreciable Assets set forth in Article 120-2, paragraph (1), item (vi) (limited to those for which the contract pertaining to the lease transaction without transfer of ownership for that Depreciable Asset was concluded on or before March 31, 2027): the amount equivalent to the amount obtained by deducting from the acquisition price the guaranteed residual value prescribed in paragraph (2), item (vi) of that Article for that Depreciable Asset.
machine translation, not official
**第二項** 居住者の有する前項第一号イ又はハに掲げる減価償却資産（そのよるべき償却の方法として同号に規定する償却の方法を採用しているものに限る。）の償却費としてその者のその年の前年分以前の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額の累積額が当該減価償却資産の同号イ又はハに定める金額に達している場合には、当該減価償却資産については、第百三十一条から前条まで及び同項の規定にかかわらず、当該減価償却資産の取得価額から同号イ又はハに定める金額及び一円を控除した金額を五で除して計算した金額（当該計算した金額と当該減価償却資産の償却費としてその者のその年の前年分以前の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額の累積額との合計額が当該減価償却資産の取得価額から一円を控除した金額を超える場合には、その超える部分の金額を控除した金額）をもつてその年分の償却費の額とする。
art-134/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-2
Where the cumulative amount of the amounts included in necessary expenses, as the depreciation allowance of a Depreciable Asset set forth in item (i), (a) or (c) of the preceding paragraph that a Resident holds (limited to one for which the method of depreciation prescribed in that item has been adopted as the method of depreciation to be followed), in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for the year preceding that year and earlier years has reached the amount provided for in (a) or (c) of that item for that Depreciable Asset, then, for that Depreciable Asset, notwithstanding the provisions of Article 131 through the preceding Article and paragraph (1), the amount calculated by dividing by five the amount obtained by deducting the amount provided for in (a) or (c) of that item and one yen from the acquisition price of that Depreciable Asset (or, where the sum of that calculated amount and the cumulative amount of the amounts included in necessary expenses, as the depreciation allowance of that Depreciable Asset, in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for the year preceding that year and earlier years exceeds the amount obtained by deducting one yen from the acquisition price of that Depreciable Asset, the amount obtained by deducting the excess portion) is the amount of the depreciation allowance for that year.
machine translation, not official
**第三項** 第百三十二条（年の中途で業務の用に供した減価償却資産等の償却費の特例）の規定は、前項の規定の適用を受ける減価償却資産について準用する。この場合において、同条第一項中「前条」とあるのは、「第百三十四条第二項」と読み替えるものとする。
art-134/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-3
The provisions of Article 132 (Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put to Business Use in the Middle of the Year) apply mutatis mutandis to a Depreciable Asset to which the provisions of the preceding paragraph apply. In this case, the phrase "the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "Article 134, paragraph (2)".
machine translation, not official
### 第百三十四条の二（堅牢な建物等の償却費の特例） — Special Provisions on Depreciation Allowance for Solid Buildings, etc.
caption: machine translation, not official
art-134-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134-2
**第一項** 居住者の有する次に掲げる減価償却資産（前条第一項第一号の規定の適用を受けるものに限る。）のうち、その償却費としてその年の前年分以前の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額の累積額がその取得価額の百分の九十五に相当する金額に達したものが、なおその者のこれらの所得を生ずべき業務の用に供されている場合には、第百三十一条から前条までの規定にかかわらず、当該資産がなお当該業務の用に供されている間に限り、当該資産の取得価額の百分の五に相当する金額から一円を控除した金額を当該資産の第百二十九条（減価償却資産の耐用年数、償却率等）に規定する財務省令で定める耐用年数の十分の三に相当する年数で除して計算した金額は、当該資産の償却費としてその者のその年分以後の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、必要経費に算入することができる。ただし、当該償却費の額の累積額が当該一円を控除した金額に相当する金額を超えるに至つたときは、その超える部分の金額については、この限りでない。
art-134-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134-2/par-1
Where, among the following Depreciable Assets that a Resident holds (limited to those to which the provisions of paragraph (1), item (i) of the preceding Article apply), one for which the cumulative amount of the amounts included in necessary expenses as its depreciation allowance in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for the year preceding that year and earlier years has reached the amount equivalent to 95 percent of its acquisition price is still being used for the Resident's business that is to generate such income, then, notwithstanding the provisions of Article 131 through the preceding Article, only while that asset is still being used for that business, the amount calculated by dividing the amount obtained by deducting one yen from the amount equivalent to 5 percent of the acquisition price of that asset by the number of years equivalent to three-tenths of the useful life specified by Ministry of Finance Order prescribed in Article 129 (Useful Life, Depreciation Rates, etc. of Depreciable Assets) for that asset may be included in necessary expenses as the depreciation allowance of that asset in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for each year on or after that year; provided, however, that this does not apply to the excess portion where the cumulative amount of that depreciation allowance has come to exceed the amount equivalent to the amount obtained by deducting that one yen.
machine translation, not official
**一** 鉄骨鉄筋コンクリート造、鉄筋コンクリート造、れんが造、石造又はブロック造の建物
art-134-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134-2/par-1/item-1
buildings of reinforced steel-framed concrete construction, reinforced concrete construction, brick construction, stone construction or block construction;
machine translation, not official
**二** 鉄骨鉄筋コンクリート造、鉄筋コンクリート造、コンクリート造、れんが造、石造又は土造の構築物又は装置
art-134-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134-2/par-1/item-2
structures or equipment of reinforced steel-framed concrete construction, reinforced concrete construction, concrete construction, brick construction, stone construction or earthen construction.
machine translation, not official
**第二項** 前項の規定により耐用年数の十分の三に相当する年数を計算する場合において、一年未満の端数を生じたときは、これを一年とする。
art-134-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134-2/par-2
Where, in calculating the number of years equivalent to three-tenths of the useful life under the provisions of the preceding paragraph, a fraction of less than one year arises, it is to be treated as one year.
machine translation, not official
**第三項** 第百三十二条（年の中途で業務の用に供した減価償却資産等の償却費の特例）の規定は、第一項の規定の適用を受ける減価償却資産について準用する。この場合において、同条第一項中「前条」とあるのは、「第百三十四条の二第一項」と読み替えるものとする。
art-134-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134-2/par-3
The provisions of Article 132 (Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put to Business Use in the Middle of the Year) apply mutatis mutandis to a Depreciable Asset to which the provisions of paragraph (1) apply. In this case, the phrase "the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "Article 134-2, paragraph (1)".
machine translation, not official
### 第百三十五条（非事業用資産を業務の用に供した場合の償却費の計算の特例） — Special Provisions on Calculation of Depreciation Allowance Where Non-Business Assets Are Put to Business Use
caption: machine translation, not official
art-135 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-135
**第一項** 居住者がその有する家屋その他使用又は期間の経過により減価する資産で不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供していないものを当該業務の用に供した場合（次条の規定に該当する場合を除く。）には、当該業務の用に供した後における当該資産の償却費の額は、当該業務の用に供した日に当該資産の譲渡があつたものとみなして法第三十八条第二項（譲渡所得の金額の計算上控除する取得費）の規定を適用した場合に当該資産の取得費とされる金額に相当する金額を同日における当該資産の償却後の価額として計算するものとし、当該資産の第百二十六条（減価償却資産の取得価額）及び第百二十七条第二項（資本的支出の取得価額の特例）の規定に準じて計算した取得価額と当該償却後の価額との差額に相当する金額は、第百三十四条（減価償却資産の償却累積額による償却費の特例）及び前条の規定の適用については、当該資産の償却費としてその者の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額とみなすものとする。
art-135/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-135/par-1
Where a Resident puts a house or other asset that the Resident holds, which depreciates through use or the passage of time and has not been used for business that is to generate real property income, business income, timber income or miscellaneous income, to use for that business (excluding a case that falls under the provisions of the following Article), the amount of the depreciation allowance of that asset after it is put to use for that business is to be calculated by treating, as the value of that asset after depreciation on the day on which it was put to use for that business, the amount equivalent to the amount that would be treated as the acquisition cost of that asset if that asset were deemed to have been the subject of a transfer of assets on that day and the provisions of Article 38, paragraph (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act were applied, and the amount equivalent to the difference between the acquisition price of that asset calculated in accordance with the provisions of Article 126 (Acquisition Price of Depreciable Assets) and Article 127, paragraph (2) (Special Provisions on Acquisition Price of Capital Expenditure) and that value after depreciation is, for the application of the provisions of Article 134 (Special Provisions on Depreciation Allowance Based on Cumulative Amount of Depreciation of Depreciable Assets) and the preceding Article, deemed to be an amount that has been included in necessary expenses as the depreciation allowance of that asset in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for each year.
machine translation, not official
### 第百三十六条（昭和二十七年十二月三十一日以前に取得した非事業用資産を業務の用に供した場合の償却費の計算の特例） — Special Provisions on Calculation of Depreciation Allowance Where Non-Business Assets Acquired on or before December 31, 1952 Are Put to Business Use
caption: machine translation, not official
art-136 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-136
**第一項** 居住者が昭和二十七年十二月三十一日以前から引き続き所有していた前条に規定する資産を同条の業務の用に供した場合には、当該業務の用に供した後における当該資産の償却費の額は、当該業務の用に供した日に当該資産の譲渡があつたものとみなして法第六十一条第三項（昭和二十七年十二月三十一日以前に取得した資産の取得費等）の規定を適用した場合に当該資産の取得費とされる金額に相当する金額を同日における当該資産の償却後の価額として計算するものとし、当該資産の第百二十八条（昭和二十七年十二月三十一日以前に取得した非事業用資産で業務の用に供されたものの取得価額）の規定による取得価額と当該償却後の価額との差額に相当する金額は、第百三十四条（減価償却資産の償却累積額による償却費の特例）及び第百三十四条の二（堅牢な建物等の償却費の特例）の規定の適用については、当該資産の償却費としてその者の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額とみなすものとする。
art-136/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-136/par-1
Where a Resident puts an asset prescribed in the preceding Article that the Resident has continuously owned since on or before December 31, 1952 to use for the business set forth in that Article, the amount of the depreciation allowance of that asset after it is put to use for that business is to be calculated by treating, as the value of that asset after depreciation on the day on which it was put to use for that business, the amount equivalent to the amount that would be treated as the acquisition cost of that asset if that asset were deemed to have been the subject of a transfer of assets on that day and the provisions of Article 61, paragraph (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act were applied, and the amount equivalent to the difference between the acquisition price of that asset under the provisions of Article 128 (Acquisition Price of Non-Business Assets Acquired on or before December 31, 1952 That Have Been Put to Business Use) and that value after depreciation is, for the application of the provisions of Article 134 (Special Provisions on Depreciation Allowance Based on Cumulative Amount of Depreciation of Depreciable Assets) and Article 134-2 (Special Provisions on Depreciation Allowance for Solid Buildings, etc.), deemed to be an amount that has been included in necessary expenses as the depreciation allowance of that asset in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for each year.
machine translation, not official
## 第四目 減価償却資産の償却費の計算の細目 — Division 4 Details of Calculation of Depreciation Allowance of Depreciable Assets
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-4/div-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#pt-2/ch-1/sec-4/subsec-4/div-4
### 第百三十六条の二
art-136-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-136-2
**第一項** 前三目（減価償却資産の償却の方法等）に定めるもののほか、減価償却資産の償却費の計算に関する細目は、財務省令で定める。
art-136-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-136-2/par-1
In addition to what is provided for in the preceding three Divisions (Methods of Depreciation, etc. of Depreciable Assets), the details concerning the calculation of the depreciation allowance of Depreciable Assets are specified by Ministry of Finance Order.
machine translation, not official
## 第五款 繰延資産の償却 — Subsection 5 Depreciation of Deferred Assets
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pt-2/ch-1/sec-4/subsec-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#pt-2/ch-1/sec-4/subsec-5
### 第百三十七条（繰延資産の償却費の計算） — Calculation of Depreciation Allowance of Deferred Assets
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art-137 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-137
**第一項** 法第五十条第一項（繰延資産の償却費の計算及びその償却の方法）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる繰延資産の区分に応じ当該各号に定める金額とする。
art-137/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-137/par-1
The amount calculated as provided by Cabinet Order prescribed in Article 50, paragraph (1) (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Act is, according to the categories of Deferred Assets set forth in the following items, the amount specified in the relevant item.
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**一** 第七条第一項第一号又は第二号（繰延資産の範囲）に掲げる繰延資産 その繰延資産の額を六十で除し、これにその年において不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行つていた期間の月数（その年がその繰延資産となる費用を支出した日の属する年である場合には、同日から当該業務を行つていた期間の末日までの期間の月数）を乗じて計算した金額（当該計算した金額が、その繰延資産の額のうち既にこの項の規定により不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額以外の金額を超える場合には、当該金額。次号において同じ。）
art-137/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-137/par-1/item-1
for Deferred Assets set forth in Article 7, paragraph (1), item (i) or (ii) (Scope of Deferred Assets): the amount calculated by dividing the amount of the Deferred Asset by 60 and multiplying the result by the number of months in the period during which the Resident conducted, in that year, business that is to generate real property income, business income, timber income or miscellaneous income (or, where that year is the year that includes the day on which the expenses that become that Deferred Asset were paid, the number of months in the period from that day to the last day of the period during which the Resident conducted that business) (or, where the amount so calculated exceeds the part of the amount of that Deferred Asset other than the amount already included in necessary expenses under the provisions of this paragraph in calculating the amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income, that other amount; the same applies in the following item);
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**二** 第七条第一項第三号に掲げる繰延資産 その繰延資産の額をその繰延資産となる費用の支出の効果の及ぶ期間の月数で除し、これに前号に規定する業務を行つていた期間の月数を乗じて計算した金額
art-137/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-137/par-1/item-2
for Deferred Assets set forth in Article 7, paragraph (1), item (iii): the amount calculated by dividing the amount of the Deferred Asset by the number of months in the period over which the effect of the payment of the expenses that become that Deferred Asset extends, and multiplying the result by the number of months in the period during which the business prescribed in the preceding item was conducted.
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**第二項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-137/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-137/par-2
The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.
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**第三項** 居住者が、第一項第一号に掲げる繰延資産につきその年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入すべき金額として、当該繰延資産の額の範囲内の金額をその年分の確定申告書に記載した場合には、同号に掲げる金額は、同号の規定にかかわらず、当該金額として記載された金額とする。
art-137/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-137/par-3
Where a Resident has stated in the Tax Return for that year, as the amount to be included in necessary expenses in calculating the amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for that year with respect to a Deferred Asset set forth in paragraph (1), item (i), an amount within the range of the amount of that Deferred Asset, the amount set forth in that item is, notwithstanding the provisions of that item, the amount stated as that amount.
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## 第六款 少額の減価償却資産等の取得価額の必要経費算入 — Subsection 6 Inclusion in Necessary Expenses of Acquisition Price of Small-Amount Depreciable Assets, etc.
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pt-2/ch-1/sec-4/subsec-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#pt-2/ch-1/sec-4/subsec-6
### 第百三十八条（少額の減価償却資産の取得価額の必要経費算入） — Inclusion in Necessary Expenses of Acquisition Price of Small-Amount Depreciable Assets
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art-138 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-138
**第一項** 居住者が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供した減価償却資産（第百二十条第一項第六号及び第百二十条の二第一項第六号（減価償却資産の償却の方法）に掲げるものを除く。）で、取得価額（第百二十六条第一項各号又は第二項（減価償却資産の取得価額）の規定により計算した価額をいう。次条第一項において同じ。）が十万円未満であるもの（貸付け（主要な業務として行われるものを除く。）の用に供したものを除く。）又は第百八十一条第一号（資本的支出）に規定する使用可能期間が一年未満であるものについては、第四款（減価償却資産の償却）の規定にかかわらず、その取得価額に相当する金額を、その者のその業務の用に供した年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、必要経費に算入する。
art-138/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-138/par-1
With respect to a Depreciable Asset that a Resident has put to use for business that is to generate real property income, business income, timber income or miscellaneous income (excluding those set forth in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) (Methods of Depreciation of Depreciable Assets)) whose acquisition price (meaning the price calculated in accordance with the provisions of the items of Article 126, paragraph (1) or paragraph (2) (Acquisition Price of Depreciable Assets); the same applies in paragraph (1) of the following Article) is less than 100,000 yen (excluding one put to use for leasing (excluding leasing conducted as a principal business)), or whose usable period prescribed in Article 181, item (i) (Capital Expenditure) is less than one year, notwithstanding the provisions of Subsection 4 (Depreciation of Depreciable Assets), the amount equivalent to its acquisition price is included in necessary expenses in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for the year in which the Resident put it to use for that business.
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**第二項** 前項に規定する主要な業務として行われる貸付けに該当するかどうかの判定その他同項の規定の適用に関し必要な事項は、財務省令で定める。
art-138/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-138/par-2
The determination of whether leasing falls under leasing conducted as a principal business prescribed in the preceding paragraph and other matters necessary for the application of the provisions of that paragraph are specified by Ministry of Finance Order.
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### 第百三十九条（一括償却資産の必要経費算入） — Inclusion of Lump-Sum Depreciable Assets in Necessary Expenses
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art-139 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139
**第一項** 居住者が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供した減価償却資産で取得価額が二十万円未満であるもの（第百二十条第一項第六号及び第百二十条の二第一項第六号（減価償却資産の償却の方法）に掲げるもの並びに前条第一項の規定の適用があるものを除く。以下この項において「対象資産」という。）については、その居住者が当該対象資産（貸付け（主要な業務として行われるものを除く。）の用に供したものを除く。）の全部又は特定の一部を一括したもの（以下この項及び次項において「一括償却資産」という。）の取得価額の合計額をその業務の用に供した年以後三年間の各年の費用の額とする方法を選択したときは、第四款（減価償却資産の償却）の規定にかかわらず、当該一括償却資産につき当該各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入する金額は、当該一括償却資産の取得価額の合計額（次項及び第三項において「一括償却対象額」という。）を三で除して計算した金額とする。
art-139/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139/par-1
With respect to a Depreciable Asset that a Resident has put to use for business that is to generate real property income, business income, timber income or miscellaneous income and whose acquisition price is less than 200,000 yen (excluding those set forth in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) (Methods of Depreciation of Depreciable Assets) and those to which the provisions of paragraph (1) of the preceding Article apply; hereinafter in this paragraph referred to as "covered assets"), where the Resident has chosen the method of treating the sum of the acquisition prices of the whole, or of a specified part, of those covered assets (excluding those put to use for leasing (excluding leasing conducted as a principal business)) bundled together (hereinafter in this paragraph and the following paragraph referred to as "lump-sum Depreciable Assets") as the amount of expenses for each year of the three years beginning with the year in which they were put to use for that business, the amount to be included in necessary expenses for those lump-sum Depreciable Assets in calculating the amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for each of those years is, notwithstanding the provisions of Subsection 4 (Depreciation of Depreciable Assets), the amount calculated by dividing the sum of the acquisition prices of those lump-sum Depreciable Assets (referred to in the following two paragraphs as the "amount subject to lump-sum depreciation") by three.
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**第二項** 前項の規定は、一括償却資産を業務の用に供した日の属する年分の確定申告書に一括償却対象額を記載した書類を添付し、かつ、その計算に関する書類を保存している場合に限り、適用する。
art-139/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139/par-2
The provisions of the preceding paragraph apply only where a document stating the amount subject to lump-sum depreciation is attached to the Tax Return for the year that includes the day on which the lump-sum depreciable assets were put to use for business, and the documents pertaining to its calculation are retained.
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**第三項** 居住者は、その年において一括償却対象額につき必要経費に算入した金額がある場合には、その年分の確定申告書に、第一項の規定により必要経費に算入される金額の計算に関する明細書を添付しなければならない。
art-139/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139/par-3
A Resident who has, in that year, an amount included in necessary expenses with respect to the amount subject to lump-sum depreciation must attach to the Tax Return for that year a detailed statement concerning the calculation of the amount to be included in necessary expenses under the provisions of paragraph (1).
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**第四項** 前二項に定めるもののほか、第一項に規定する主要な業務として行われる貸付けに該当するかどうかの判定その他同項の規定の適用に関し必要な事項は、財務省令で定める。
art-139/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139/par-4
In addition to what is provided for in the preceding two paragraphs, the determination of whether leasing falls under leasing conducted as a principal business prescribed in paragraph (1) and other matters necessary for the application of the provisions of that paragraph are specified by Ministry of Finance Order.
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### 第百三十九条の二（繰延資産となる費用のうち少額のものの必要経費算入） — Inclusion in Necessary Expenses of Small-Amount Expenses That Become Deferred Assets
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art-139-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139-2
**第一項** 居住者が支出する第七条第一項第三号（繰延資産の範囲）に掲げる費用のうちその支出する金額が二十万円未満であるものについては、前款（繰延資産の償却）の規定にかかわらず、その支出する金額に相当する金額を、その者のその支出する日の属する年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、必要経費に算入する。
art-139-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139-2/par-1
With respect to the expenses set forth in Article 7, paragraph (1), item (iii) (Scope of Deferred Assets) that a Resident pays, where the amount paid is less than 200,000 yen, notwithstanding the provisions of the preceding Subsection (Depreciation of Deferred Assets), the amount equivalent to the amount paid is included in necessary expenses in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for the year that includes the day of payment.
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## 第七款 資産損失 — Subsection 7 Losses on Assets
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pt-2/ch-1/sec-4/subsec-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#pt-2/ch-1/sec-4/subsec-7
### 第百四十条（固定資産に準ずる資産の範囲） — Scope of Assets Equivalent to Fixed Assets
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art-140 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-140
**第一項** 法第五十一条第一項（資産損失の必要経費算入）に規定する政令で定める資産は、不動産所得、事業所得又は山林所得を生ずべき事業に係る繰延資産のうちまだ必要経費に算入されていない部分とする。
art-140/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-140/par-1
The assets specified by Cabinet Order prescribed in Article 51, paragraph (1) (Inclusion of Losses on Assets in Necessary Expenses) of the Act are the portion not yet included in necessary expenses of Deferred Assets pertaining to business that is to generate real property income, business income or timber income.
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### 第百四十一条（必要経費に算入される損失の生ずる事由） — Grounds for Losses to Be Included in Necessary Expenses
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art-141 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-141
**第一項** 法第五十一条第二項（資産損失の必要経費算入）に規定する政令で定める事由は、次に掲げる事由で不動産所得、事業所得又は山林所得を生ずべき事業の遂行上生じたものとする。
art-141/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-141/par-1
The grounds specified by Cabinet Order prescribed in Article 51, paragraph (2) (Inclusion of Losses on Assets in Necessary Expenses) of the Act are the following grounds that have arisen in the course of conducting a business that gives rise to real property income, business income, or timber income.
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**一** 販売した商品の返戻又は値引き（これらに類する行為を含む。）により収入金額が減少することとなつたこと。
art-141/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-141/par-1/item-1
Revenue has been reduced due to the return of, or a discount on, products sold (including acts similar to these);
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**二** 保証債務の履行に伴う求償権の全部又は一部を行使することができないこととなつたこと。
art-141/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-141/par-1/item-2
It has become impossible to exercise all or part of a right of reimbursement accompanying the performance of a guarantee obligation;
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**三** 不動産所得の金額、事業所得の金額若しくは山林所得の金額の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われ、又はその事実のうちに含まれていた取り消すことのできる行為が取り消されたこと。
art-141/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-141/par-1/item-3
An economic result arising from a void act included among the events that formed the basis for calculating the amount of real property income, amount of business income, or amount of timber income has been lost on the basis of the voidness of that act, or an act that may be rescinded and that was included among those events has been rescinded.
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### 第百四十二条（必要経費に算入される資産損失の金額） — Amount of Losses on Assets Included in Necessary Expenses
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art-142 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-142
**第一項** 次の各号に掲げる資産について生じた法第五十一条第一項、第三項又は第四項（資産損失の必要経費算入）に規定する損失の金額の計算の基礎となるその資産の価額は、当該各号に掲げる金額とする。
art-142/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-142/par-1
The value of an asset set out in each of the following items, which serves as the basis for calculating the amount of losses prescribed in Article 51, paragraph (1), (3), or (4) (Inclusion of Losses on Assets in Necessary Expenses) of the Act that have arisen with respect to that asset, is the amount set out in that item.
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**一** 固定資産 当該損失の生じた日にその資産の譲渡があつたものとみなして法第三十八条第一項又は第二項（譲渡所得の金額の計算上控除する取得費）の規定を適用した場合にその資産の取得費とされる金額に相当する金額
art-142/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-142/par-1/item-1
Fixed Assets: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of Article 38, paragraph (1) or (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act were applied;
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**二** 山林 当該損失の生じた日までに支出したその山林の植林費、取得に要した費用、管理費その他その山林の育成に要した費用の額
art-142/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-142/par-1/item-2
Timberland: the amount of planting costs, expenses required for acquisition, management costs, and other expenses required for the cultivation of that timberland that were paid by the date on which the loss arose;
machine translation, not official
**三** 繰延資産 その繰延資産の額からその償却費として法第五十条（繰延資産の償却費の計算及びその償却の方法）の規定により当該損失の生じた日の属する年分以前の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入される金額の累積額を控除した金額
art-142/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-142/par-1/item-3
Deferred Assets: the amount obtained by deducting, from the amount of the Deferred Asset, the cumulative amount of the amounts that are included in necessary expenses, as the depreciation allowance for it pursuant to Article 50 (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Act, in calculating the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for each year on or before the year that includes the date on which the loss arose.
machine translation, not official
### 第百四十三条（昭和二十七年十二月三十一日以前に取得した資産の損失の金額の特例） — Special Provisions on the Amount of Losses on Assets Acquired on or Before December 31, 1952
caption: machine translation, not official
art-143 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-143
**第一項** 次の各号に掲げる資産について生じた法第五十一条第一項、第三項又は第四項（資産損失の必要経費算入）に規定する損失の金額の計算の基礎となるその資産の価額は、前条第一号及び第二号の規定にかかわらず、当該各号に掲げる金額とする。
art-143/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-143/par-1
The value of an asset set out in each of the following items, which serves as the basis for calculating the amount of losses prescribed in Article 51, paragraph (1), (3), or (4) (Inclusion of Losses on Assets in Necessary Expenses) of the Act that have arisen with respect to that asset, is, notwithstanding the provisions of items (i) and (ii) of the preceding Article, the amount set out in that item.
machine translation, not official
**一** 昭和二十七年十二月三十一日以前から引き続き所有していた固定資産 当該損失の生じた日にその資産の譲渡があつたものとみなして法第六十一条第二項又は第三項（昭和二十七年十二月三十一日以前に取得した資産の取得費）の規定を適用した場合にその資産の取得費とされる金額に相当する金額
art-143/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-143/par-1/item-1
Fixed Assets that have been owned continuously since on or before December 31, 1952: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of Article 61, paragraph (2) or (3) (Acquisition Cost of Assets Acquired on or Before December 31, 1952) of the Act were applied;
machine translation, not official
**二** 昭和二十七年十二月三十一日以前から引き続き所有していた山林 第百七十一条（昭和二十七年十二月三十一日以前に取得した山林の取得費）の規定により計算したその山林の昭和二十八年一月一日における価額に相当する金額と同日から当該損失の生じた日までの間に支出した管理費その他その山林の育成に要した費用の額との合計額
art-143/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-143/par-1/item-2
Timberland that has been owned continuously since on or before December 31, 1952: the sum of the amount equivalent to the value of that timberland on January 1, 1953, calculated pursuant to Article 171 (Acquisition Cost of Timberland Acquired on or Before December 31, 1952), and the amount of management costs and other expenses required for the cultivation of that timberland that were paid between that date and the date on which the loss arose.
machine translation, not official
## 第八款 引当金 — Subsection 8 Reserves
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#pt-2/ch-1/sec-4/subsec-8
## 第一目 貸倒引当金 — Division 1 Bad Debt Reserves
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-8/div-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#pt-2/ch-1/sec-4/subsec-8/div-1
### 第百四十四条（個別評価貸金等に係る貸倒引当金勘定への繰入限度額） — Transfer Limits to Reserve Accounts for Bad Debts for Individually Assessed Loans or Other Claims
caption: machine translation, not official
art-144 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144
**第一項** 法第五十二条第一項（貸倒引当金）に規定する政令で定める事実は、次の各号に掲げる事実とし、同項に規定する政令で定めるところにより計算した金額は、当該各号に掲げる事実の区分に応じ当該各号に定める金額とする。
art-144/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1
The events specified by Cabinet Order prescribed in Article 52, paragraph (1) (Bad Debt Reserves) of the Act are the events set out in the following items, and the amount calculated as provided by Cabinet Order prescribed in that paragraph is the amount specified in each of the following items for the category of events set out in that item.
machine translation, not official
**一** 法第五十二条第一項の居住者がその年十二月三十一日（その者が年の中途において死亡した場合には、その死亡の時。以下この項において同じ。）において有する貸金等（同条第一項に規定する貸金等をいう。以下この条において同じ。）につき、当該貸金等に係る債務者について生じた次に掲げる事由に基づいてその弁済を猶予され、又は賦払により弁済されること 当該貸金等の額のうち当該事由が生じた日の属する年の翌年一月一日から五年を経過する日までに弁済されることとなつている金額以外の金額（担保権の実行その他によりその取立て又は弁済（以下この項において「取立て等」という。）の見込みがあると認められる部分の金額を除く。）
art-144/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-1
The event that, for lendings and other claims (meaning lendings and other claims prescribed in Article 52, paragraph (1) of the Act; the same applies hereinafter in this Article) that a Resident prescribed in that paragraph holds on December 31 of that year (where the Resident dies in the course of the year, at the time of death; the same applies hereinafter in this paragraph), repayment has been deferred, or is to be made in installments, on the basis of any of the following grounds that have arisen with respect to the debtor pertaining to those lendings and other claims: the amount of those lendings and other claims other than the amount that is to be repaid by the day on which five years elapse from January 1 of the year following the year that includes the date on which those grounds arose (excluding the amount of a portion for which collection or repayment (hereinafter in this paragraph referred to as "collection, etc.") is found to be expected through the exercise of a security interest or otherwise):
machine translation, not official
**イ** 更生計画認可の決定
art-144/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-1/sub-1
a decision to authorize a reorganization plan;
machine translation, not official
**ロ** 再生計画認可の決定
art-144/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-1/sub-2
a decision to authorize a rehabilitation plan;
machine translation, not official
**ハ** 特別清算に係る協定の認可の決定
art-144/par-1/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-1/sub-3
a decision to authorize an arrangement in special liquidation;
machine translation, not official
**ニ** 法人税法施行令第二十四条の二第一項（再生計画認可の決定に準ずる事実等）に規定する事実が生じたこと。
art-144/par-1/item-1/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-1/sub-4
the occurrence of an event prescribed in Article 24-2, paragraph (1) (Events Equivalent to a Decision to Authorize a Rehabilitation Plan, etc.) of the Order for the Enforcement of the Corporation Tax Act;
machine translation, not official
**ホ** イからハまでに掲げる事由に準ずるものとして財務省令で定める事由
art-144/par-1/item-1/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-1/sub-5
grounds specified by Ministry of Finance Order as equivalent to the grounds set out in (a) through (c);
machine translation, not official
**二** 法第五十二条第一項の居住者がその年十二月三十一日において有する貸金等に係る債務者につき、債務超過の状態が相当期間継続し、かつ、その営む事業に好転の見通しがないこと、災害、経済事情の急変等により多大な損害が生じたことその他の事由により、当該貸金等の一部の金額につきその取立て等の見込みがないと認められること（当該貸金等につき前号に掲げる事実が生じている場合を除く。） 当該一部の金額に相当する金額
art-144/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-2
The event that, with regard to the debtor pertaining to lendings and other claims that a Resident prescribed in Article 52, paragraph (1) of the Act holds on December 31 of that year, collection, etc. of part of the amount of those lendings and other claims is found not to be expected due to a state of insolvency having continued for a considerable period and there being no prospect of improvement in the business the debtor conducts, great damage having arisen from a Disaster, a sudden change in economic conditions, or the like, or other grounds (excluding the case where the event set out in the preceding item has arisen with respect to those lendings and other claims): the amount equivalent to that part of the amount;
machine translation, not official
**三** 法第五十二条第一項の居住者がその年十二月三十一日において有する貸金等に係る債務者につき次に掲げる事由が生じていること（当該貸金等につき、第一号に掲げる事実が生じている場合及び前号に掲げる事実が生じていることにより同項の規定の適用を受けた場合を除く。） 当該貸金等の額（当該貸金等の額のうち、当該債務者から受け入れた金額があるため実質的に債権とみられない部分の金額及び担保権の実行、金融機関又は保証機関による保証債務の履行その他により取立て等の見込みがあると認められる部分の金額を除く。）の百分の五十に相当する金額
art-144/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-3
The event that the following grounds have arisen with respect to the debtor pertaining to lendings and other claims that a Resident prescribed in Article 52, paragraph (1) of the Act holds on December 31 of that year (excluding the case where the event set out in item (i) has arisen with respect to those lendings and other claims, and the case where the provisions of that paragraph have been applied because the event set out in the preceding item has arisen): the amount equivalent to 50 percent of the amount of those lendings and other claims (excluding, from that amount, the amount of the portion that is not substantially regarded as a claim because there is an amount received from that debtor, and the amount of the portion for which collection, etc. is found to be expected through the exercise of a security interest, the performance of a guarantee obligation by a financial institution or guarantee agency, or otherwise):
machine translation, not official
**イ** 更生手続開始の申立て
art-144/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-3/sub-1
a petition for commencement of reorganization proceedings;
machine translation, not official
**ロ** 再生手続開始の申立て
art-144/par-1/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-3/sub-2
a petition for commencement of rehabilitation proceedings;
machine translation, not official
**ハ** 破産手続開始の申立て
art-144/par-1/item-3/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-3/sub-3
a petition to commence bankruptcy proceedings;
machine translation, not official
**ニ** 特別清算開始の申立て
art-144/par-1/item-3/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-3/sub-4
a petition for commencement of special liquidation;
machine translation, not official
**ホ** イからニまでに掲げる事由に準ずるものとして財務省令で定める事由
art-144/par-1/item-3/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-3/sub-5
grounds specified by Ministry of Finance Order as equivalent to the grounds set out in (a) through (d);
machine translation, not official
**四** 法第五十二条第一項の居住者がその年十二月三十一日において有する貸金等に係る債務者である外国の政府、中央銀行又は地方公共団体の長期にわたる債務の履行遅滞によりその貸金等の経済的な価値が著しく減少し、かつ、その弁済を受けることが著しく困難であると認められること 当該貸金等の額（当該貸金等の額のうち、これらの者から受け入れた金額があるため実質的に債権とみられない部分の金額及び保証債務の履行その他により取立て等の見込みがあると認められる部分の金額を除く。）の百分の五十に相当する金額
art-144/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-4
the event that, owing to long-term default in the performance of obligations by a foreign government, central bank or local government that is the debtor with respect to the lendings and other claims held, as of December 31 of that year, by a Resident referred to in Article 52, paragraph (1) of the Act, the economic value of those lendings and other claims has significantly decreased and it is found to be extremely difficult to receive repayment: the amount equivalent to 50 percent of the amount of those lendings and other claims (excluding, out of the amount of those lendings and other claims, the amount of the portion that is not substantially regarded as a claim because of amounts received from those persons and the amount of the portion for which collection, etc. is found to be expected through performance of a guarantee obligation or otherwise).
machine translation, not official
**第二項** 居住者の有する貸金等について前項各号に掲げる事実が生じている場合においても、当該事実が生じていることを証する書類その他の財務省令で定める書類の保存がされていないときは、当該貸金等に係る同項の規定の適用については、当該事実は、生じていないものとみなす。
art-144/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-2
Even where the events set forth in the items of the preceding paragraph have occurred with respect to lendings and other claims held by a Resident, if documents certifying that those events have occurred and other documents specified by Ministry of Finance Order have not been retained, those events are deemed not to have occurred for the purpose of the application of the provisions of that paragraph to those lendings and other claims.
machine translation, not official
**第三項** 税務署長は、前項の書類の保存がない場合においても、その書類の保存がなかつたことについてやむを得ない事情があると認めるときは、その書類の保存のなかつた貸金等に係る金額につき同項の規定を適用しないことができる。
art-144/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-3
Even where the documents prescribed in the preceding paragraph have not been retained, if the district director finds that there were unavoidable circumstances for the failure to retain those documents, the district director may refrain from applying the provisions of that paragraph to the amount pertaining to the lendings and other claims for which the documents were not retained.
machine translation, not official
### 第百四十五条（一括評価貸金に係る貸倒引当金勘定への繰入限度額） — Transfer Limit for Reserve Account for Bad Debts Pertaining to Collectively Assessed Loans
caption: machine translation, not official
art-145 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-145
**第一項** 法第五十二条第二項（貸倒引当金）に規定する政令で定めるところにより計算した金額は、同項の居住者のその年十二月三十一日（その者が年の中途において死亡した場合には、その死亡の時）において有する一括評価貸金（同項に規定する一括評価貸金をいう。以下この条において同じ。）の帳簿価額（当該一括評価貸金のうち当該居住者が当該一括評価貸金に係る債務者から受け入れた金額があるためその全部又は一部が実質的に債権とみられないものにあつては、その債権とみられない部分の金額に相当する金額を控除した残額。次項において同じ。）の合計額に、その者の営む事業所得を生ずべき事業のうち主たるものが次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める割合を乗じて計算した金額とする。
art-145/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-145/par-1
The amount calculated as provided by Cabinet Order prescribed in Article 52, paragraph (2) (Bad Debt Reserves) of the Act is the amount calculated by multiplying the sum of the book values of the collectively assessed loans (meaning the collectively assessed loans prescribed in that paragraph; the same applies hereinafter in this Article) held by a Resident referred to in that paragraph as of December 31 of that year (or, if the Resident dies in the middle of the year, at the time of death) (for a collectively assessed loan of which all or part is not substantially regarded as a claim because of an amount the Resident has received from the debtor pertaining to that collectively assessed loan, the remainder after deducting the amount equivalent to the portion not regarded as a claim; the same applies in the following paragraph) by the ratio specified in each of the following items according to which of the businesses set forth in those items the principal one of the businesses the Resident carries on that are to generate business income falls under.
machine translation, not official
**一** 金融業以外の事業 千分の五十五
art-145/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-145/par-1/item-1
a business other than the financial business: 55/1,000;
machine translation, not official
**二** 金融業 千分の三十三
art-145/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-145/par-1/item-2
the financial business: 33/1,000.
machine translation, not official
**第二項** 前項の一括評価貸金の帳簿価額の計算については、同項の居住者で平成二十七年一月一日以後引き続き事業所得を生ずべき事業を営んでいるものは、同項の規定にかかわらず、その年十二月三十一日（その者が年の中途において死亡した場合には、その死亡の時）における一括評価貸金の額に、平成二十七年及び平成二十八年の各年の十二月三十一日における一括評価貸金の額の合計額のうちに当該各年の十二月三十一日における同項に規定する債権とみられない部分の金額の合計額の占める割合（当該割合に小数点以下三位未満の端数があるときは、これを切り捨てる。）を乗じて計算した金額をもつて、同項に規定する債権とみられない部分の金額に相当する金額とすることができる。
art-145/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-145/par-2
For the calculation of the book value of the collectively assessed loans under the preceding paragraph, a Resident referred to in that paragraph who has continuously carried on business that is to generate business income since January 1, 2015 may, notwithstanding the provisions of that paragraph, treat the amount calculated by multiplying the amount of the collectively assessed loans as of December 31 of that year (or, if the Resident dies in the middle of the year, at the time of death) by the proportion that the sum of the amounts of the portion not regarded as a claim prescribed in that paragraph as of December 31 of each of the years 2015 and 2016 bears to the sum of the amounts of the collectively assessed loans as of December 31 of each of those years (where that proportion has a fraction below the third decimal place, it is rounded down) as the amount equivalent to the amount of the portion not regarded as a claim prescribed in that paragraph.
machine translation, not official
### 第百四十六条（貸倒引当金勘定への繰入れが認められない場合） — Cases Where Transfer to Reserve Account for Bad Debts Is Not Permitted
caption: machine translation, not official
art-146 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-146
**第一項** 法第五十二条第二項（貸倒引当金）に規定する政令で定める場合は、同項の居住者が死亡した場合において、その相続人のうちに、その居住者の同項に規定する事業を承継した者でその死亡の日の属する年分の所得税につき青色申告書を提出することについて税務署長の承認を受けているもの（当該所得税につき法第百四十四条（青色申告の承認の申請）の申請書を提出したものを含む。）がないときとする。
art-146/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-146/par-1
The case specified by Cabinet Order prescribed in Article 52, paragraph (2) (Bad Debt Reserves) of the Act is the case where, upon the death of a Resident referred to in that paragraph, none of the Resident's heirs is a person who has succeeded to the Resident's business prescribed in that paragraph and has obtained the district director's approval to submit a Blue Return for the income tax for the year that includes the day of death (including a person who has submitted the written application under Article 144 (Application for Approval to File a Blue Return) of the Act for that income tax).
machine translation, not official
### 第百四十七条（死亡の場合の貸倒引当金勘定の金額の処理） — Treatment of Amount of Reserve Account for Bad Debts Upon Death
caption: machine translation, not official
art-147 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-147
**第一項** 法第五十二条第一項又は第二項（貸倒引当金）の居住者が死亡した場合において、これらの規定によりその居住者の死亡の日の属する年分の事業所得の金額の計算上必要経費に算入された貸倒引当金勘定の金額があるときは、当該貸倒引当金勘定の金額は、次の各号に掲げる貸倒引当金勘定の金額の区分に応じ、当該各号に定める相続人の当該年分の事業所得の金額の計算上、総収入金額に算入する。
art-147/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-147/par-1
Where a Resident referred to in Article 52, paragraph (1) or (2) (Bad Debt Reserves) of the Act dies and there is an amount of the reserve account for bad debts that has been included in necessary expenses under those provisions in calculating the amount of business income for the year that includes the day of the Resident's death, that amount of the reserve account for bad debts is to be included in gross revenue in calculating the amount of business income for that year of the heir specified in each of the following items according to the categories of the amount of the reserve account for bad debts set forth in those items.
machine translation, not official
**一** 法第五十二条第一項の規定によりその年分の必要経費に算入された貸倒引当金勘定の金額 その居住者の相続人のうち、その居住者の同項に規定する事業を承継した者
art-147/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-147/par-1/item-1
the amount of the reserve account for bad debts that has been included in necessary expenses for that year under the provisions of Article 52, paragraph (1) of the Act: the heir, among the Resident's heirs, who has succeeded to the Resident's business prescribed in that paragraph;
machine translation, not official
**二** 法第五十二条第二項の規定によりその年分の必要経費に算入された貸倒引当金勘定の金額 その居住者の相続人のうち、同項に規定する事業を承継した者でその死亡の日の属する年分の所得税につき青色申告書を提出することについて税務署長の承認を受けているもの（当該所得税につき法第百四十四条（青色申告の承認の申請）の申請書を提出した者を含む。）
art-147/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-147/par-1/item-2
the amount of the reserve account for bad debts that has been included in necessary expenses for that year under the provisions of Article 52, paragraph (2) of the Act: the heir, among the Resident's heirs, who has succeeded to the business prescribed in that paragraph and has obtained the district director's approval to submit a Blue Return for the income tax for the year that includes the day of death (including a person who has submitted the written application under Article 144 (Application for Approval to File a Blue Return) of the Act for that income tax).
machine translation, not official
### 第百四十八条から第百五十二条まで 〔削除 / repealed〕
art-148-to-152 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-148-to-152
**第一項** 削除
art-148-to-152/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-148-to-152/par-1
no English for this paragraph
## 第二目 退職給与引当金 — Division 2 Reserves for Severance Packages
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-8/div-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#pt-2/ch-1/sec-4/subsec-8/div-2
### 第百五十三条（退職給与規程の範囲） — Scope of Retirement Allowance Rules
caption: machine translation, not official
art-153 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-153
**第一項** 法第五十四条第一項（退職給与引当金）に規定する政令で定める退職給与規程は、次に掲げる規程とする。
art-153/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-153/par-1
The retirement allowance rules specified by Cabinet Order prescribed in Article 54, paragraph (1) (Reserves for Severance Packages) of the Act are the following rules:
machine translation, not official
**一** 労働協約により定められる退職給与の支給に関する規程
art-153/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-153/par-1/item-1
rules on the payment of severance packages established by a collective agreement;
machine translation, not official
**二** 労働基準法第八十九条（就業規則の作成及び届出の義務）又は船員法第九十七条第二項（就業規則の作成及び届出）の規定により行政官庁に届け出られた就業規則により定められる退職給与の支給に関する規程
art-153/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-153/par-1/item-2
rules on the payment of severance packages established by rules of employment that have been notified to the relevant government agency pursuant to Article 89 (Duty to Prepare and Submit Rules of Employment) of the Labor Standards Act or Article 97, paragraph (2) (Preparation and Notification of Rules of Employment) of the Mariners Act;
machine translation, not official
**三** 労働基準法第八十九条又は船員法第九十七条の規定の適用を受けない居住者がその作成した退職給与の支給に関する規程をあらかじめ納税地の所轄税務署長に届け出た場合における当該規程
art-153/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-153/par-1/item-3
rules on the payment of severance packages prepared by a Resident who is not subject to the application of Article 89 of the Labor Standards Act or Article 97 of the Mariners Act, where the Resident has notified those rules in advance to the competent district director with jurisdiction over the place for tax payment.
machine translation, not official
### 第百五十四条（退職給与引当金勘定への繰入限度額） — Transfer Limit for Severance Package Reserves Account
caption: machine translation, not official
art-154 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154
**第一項** 法第五十四条第一項（退職給与引当金）に規定する政令で定めるところにより計算した金額は、次に掲げる金額のうちいずれか少ない金額とする。
art-154/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154/par-1
The amount calculated as provided by Cabinet Order prescribed in Article 54, paragraph (1) (Reserves for Severance Packages) of the Act is the lesser of the following amounts:
machine translation, not official
**一** イに掲げる金額からロに掲げる金額を控除した金額
art-154/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154/par-1/item-1
the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a):
machine translation, not official
**イ** その年十二月三十一日（法第五十四条第一項の居住者が年の中途において死亡した場合には、その死亡の時。以下この条において同じ。）において在職する使用人の全員が同日において自己の都合により退職するものと仮定した場合に各使用人につき同日現在において定められている法第五十四条第一項に規定する退職給与規程（同一の使用人につき前条第一号に掲げる規程と同条第二号又は第三号に掲げる規程とが共に適用されることとなつている場合には、同条第一号に掲げる規程。以下第百五十八条までにおいて「退職給与規程」という。）により計算される退職給与の額の合計額（以下この条において「期末退職給与の要支給額」という。）
art-154/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154/par-1/item-1/sub-1
the sum of the amounts of severance packages calculated, on the assumption that all of the employees in service as of December 31 of that year (or, if a Resident referred to in Article 54, paragraph (1) of the Act dies in the middle of the year, at the time of death; the same applies hereinafter in this Article) retire on that day for personal reasons, under the retirement allowance rules prescribed in Article 54, paragraph (1) of the Act that are in effect for each employee as of that day (where, for the same employee, both the rules set forth in item (i) of the preceding Article and the rules set forth in item (ii) or (iii) of that Article apply, the rules set forth in item (i) of that Article; hereinafter in this Article through Article 158 referred to as "retirement allowance rules") (hereinafter in this Article referred to as the "year-end required retirement allowance payments");
machine translation, not official
**ロ** イに規定する使用人のうちその年の前年十二月三十一日から引き続き在職している者の全員が同日において自己の都合により退職するものと仮定した場合に各使用人につき同日現在において定められている退職給与規程（同日において退職給与規程が定められていない場合には、その後最初に定められた退職給与規程）により計算される退職給与の額の合計額
art-154/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154/par-1/item-1/sub-2
the sum of the amounts of severance packages calculated, on the assumption that all of those among the employees prescribed in (a) who have been continuously in service since December 31 of the year preceding that year retire on that day for personal reasons, under the retirement allowance rules in effect for each employee as of that day (where no retirement allowance rules are in effect on that day, the retirement allowance rules first established thereafter);
machine translation, not official
**二** 累積限度額（期末退職給与の要支給額の百分の二十に相当する金額をいう。次条第一項において同じ。）から、その年十二月三十一日におけるその年の前年から繰り越された法第五十四条第二項に規定する退職給与引当金勘定の金額（その年における相続（包括遺贈を含む。）によつて第百五十七条第二項（死亡の場合の退職給与引当金勘定の金額の処理）の規定により当該居住者が有するものとみなされた退職給与引当金勘定の金額がある場合には、当該退職給与引当金勘定の金額を含む。）を控除した金額
art-154/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154/par-1/item-2
the amount obtained by deducting, from the accumulated limit (meaning the amount equivalent to 20 percent of the year-end required retirement allowance payments; the same applies in paragraph (1) of the following Article), the amount of the severance package reserves account prescribed in Article 54, paragraph (2) of the Act that was carried over from the year preceding that year as of December 31 of that year (where, by inheritance (including universal legacy) in that year, there is an amount of the severance package reserves account that is deemed under Article 157, paragraph (2) (Treatment of Amount of the Severance Package Reserves Account Upon Death) to be held by that Resident, including that amount of the severance package reserves account).
machine translation, not official
**第二項** 前項の場合において、その年十二月三十一日において前条第一号に掲げる規程を定めていない居住者（第百五十八条第一項又は第二項（退職給与規程に関する書類の提出）の規定により提出する書類（同項の規定による書類の提出が二回以上あつた場合には、最近の時期において提出した当該書類）に、労働基準法第九十条第一項（作成の手続）若しくは船員法第九十八条（就業規則の作成の手続）の意見を記載した書面及び労働基準法第百六条第一項（法令等の周知義務）の労働者への周知若しくは船員法第百十三条第一項（就業規則等の掲示等）の掲示若しくは備置きを行つた事実の詳細を記載した書面で前条第二号に掲げる規程に係るもの又は財務省令で定めるこれらの書面に準ずる書面で同条第三号に掲げる規程に係るものを添付して税務署長に提出した居住者を除く。）については、前項第一号に掲げる金額が同日において在職する使用人（日日雇い入れられる者、臨時に期間を定めて雇い入れられる者その他の者で退職給与の支給の対象とならないものを除く。）に係る給料、賃金、賞与及びこれらの性質を有する給与でその年分の事業所得の金額の計算上必要経費に算入されるものの総額の百分の六に相当する金額を超えるときは、同号の金額は、当該給与の総額の百分の六に相当する金額とする。
art-154/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154/par-2
In the case referred to in the preceding paragraph, with respect to a Resident who has not established the rules set forth in item (i) of the preceding Article as of December 31 of that year (excluding a Resident who has submitted to the district director, attached to the documents submitted under Article 158, paragraph (1) or (2) (Submission of Documents Pertaining to Retirement Allowance Rules) (where documents have been submitted two or more times under the provisions of paragraph (2) of that Article, the most recently submitted documents), a document stating the opinion prescribed in Article 90, paragraph (1) (Procedures for Preparing Rules of Employment) of the Labor Standards Act or Article 98 (Procedures for Preparing Rules of Employment) of the Mariners Act and a document stating the details of the fact of having made the rules known to workers under Article 106, paragraph (1) (Duty to Make Laws and Regulations Known) of the Labor Standards Act or having posted or kept available under Article 113, paragraph (1) (Posting, etc. of Rules of Employment, etc.) of the Mariners Act, pertaining to the rules set forth in item (ii) of the preceding Article, or a document specified by Ministry of Finance Order as equivalent to those documents, pertaining to the rules set forth in item (iii) of that Article), where the amount set forth in item (i) of the preceding paragraph exceeds the amount equivalent to 6 percent of the total amount of salaries, wages, bonuses and payments of the nature of those that are included in necessary expenses in calculating the amount of business income for that year with respect to the employees in service on that day (excluding persons employed on a daily basis, persons employed temporarily for a fixed period and other persons not covered by the payment of severance packages), the amount set forth in that item is the amount equivalent to 6 percent of the total amount of those payments.
machine translation, not official
### 第百五十五条（退職給与引当金勘定の金額の取崩し） — Reversal of Amount of the Severance Package Reserves Account
caption: machine translation, not official
art-155 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155
**第一項** 法第五十四条第二項（退職給与引当金）に規定する退職給与引当金勘定の金額（以下この条において「退職給与引当金勘定の金額」という。）を有する居住者は、次の各号に掲げる場合に該当することとなつたときは、次項の規定に該当する場合を除き、当該各号に定める退職給与引当金勘定の金額を取り崩さなければならない。
art-155/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-1
A Resident who has an amount of the severance package reserves account prescribed in Article 54, paragraph (2) (Reserves for Severance Packages) of the Act (hereinafter in this Article referred to as the "amount of the retirement allowance reserve account") must, when falling under a case set forth in one of the following items, reverse the amount of the retirement allowance reserve account specified in the relevant item, except where the case falls under the provisions of the following paragraph:
machine translation, not official
**一** 使用人が退職した場合において、その使用人がその年の前年十二月三十一日において自己の都合により退職するものと仮定した場合に同日現在において定められている退職給与規程により退職給与の支給を受けるべきとき。 その使用人の退職の時における退職給与引当金勘定の金額のうち当該退職給与の額に相当する金額に達するまでの金額
art-155/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-1/item-1
where an employee retires and the employee is to receive payment of a severance package under the retirement allowance rules in effect as of December 31 of the year preceding that year, on the assumption that the employee would retire on that day for personal reasons: the amount, out of the amount of the retirement allowance reserve account at the time of the employee's retirement, up to the amount equivalent to that severance package;
machine translation, not official
**二** その年十二月三十一日（法第五十四条第一項の居住者が年の中途において死亡した場合には、その死亡の時）における退職給与引当金勘定の金額が累積限度額を超えるに至つた場合 同日における退職給与引当金勘定の金額のうちその超える部分の金額に相当する金額
art-155/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-1/item-2
where the amount of the retirement allowance reserve account as of December 31 of that year (or, if a Resident referred to in Article 54, paragraph (1) of the Act dies in the middle of the year, at the time of death) has come to exceed the accumulated limit: the amount equivalent to the excess portion of the amount of the retirement allowance reserve account on that day;
machine translation, not official
**三** 正当の理由がないのに退職給与規程に基づく退職給与を支給しない事実があつた場合 その事実があつた日における退職給与引当金勘定の金額
art-155/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-1/item-3
where there has been an event of not paying a severance package under the retirement allowance rules without justifiable grounds: the amount of the retirement allowance reserve account on the day of that event;
machine translation, not official
**四** 第百五十三条各号（退職給与規程の範囲）に掲げる規程のすべてが存在しないこととなつた場合 その存在しないこととなつた日における退職給与引当金勘定の金額
art-155/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-1/item-4
where all of the rules set forth in the items of Article 153 (Scope of Retirement Allowance Rules) have ceased to exist: the amount of the retirement allowance reserve account on the day on which they ceased to exist;
machine translation, not official
**五** 明らかに所得税を免れる目的で退職給与規程を改正したと認められる事実があつた場合 その事実があつた日における退職給与引当金勘定の金額
art-155/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-1/item-5
where there has been an event that is found to be an amendment of the retirement allowance rules made clearly for the purpose of evading income tax: the amount of the retirement allowance reserve account on the day of that event;
machine translation, not official
**六** 事業所得を生ずべき事業の全部を譲渡し又は廃止した場合 その譲渡又は廃止の日における退職給与引当金勘定の金額
art-155/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-1/item-6
where the whole of the business that is to generate business income has been transferred or discontinued: the amount of the retirement allowance reserve account on the day of that transfer or discontinuance;
machine translation, not official
**七** 退職給与引当金勘定の金額を第一号及び第二号に掲げる場合以外の場合に取り崩した場合 その取り崩した直後における退職給与引当金勘定の金額
art-155/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-1/item-7
where the amount of the retirement allowance reserve account has been reversed in a case other than the cases set forth in item (i) and item (ii): the amount of the retirement allowance reserve account immediately after it was reversed.
machine translation, not official
**第二項** 退職給与引当金勘定の金額を有する居住者が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日がその申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）の属する年並びにその翌年及び翌翌年において、それぞれ、これらの日における退職給与引当金勘定の金額の三分の一に相当する金額を取りくずさなければならない。ただし、その者がその取消しの基因となつた事実のあつた日若しくは当該届出書の提出をした日の属する年中又はその翌年中に事業所得を生ずべき事業の全部を譲渡し若しくは廃止し、又は死亡した場合は、当該退職給与引当金勘定の金額の全額を当該譲渡若しくは廃止の日又は死亡の日の属する年において取りくずさなければならない。
art-155/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-2
Where the approval to submit a Blue Return has been rescinded for a Resident who has an amount of the retirement allowance reserve account, or the Resident has submitted a written notice to the effect that the Resident will cease filing under a Blue Return, the Resident must reverse, in each of the year that includes the day of the event that was the cause of the rescission or the day on which the written notice was submitted (where the day on which the written notice was submitted is in the year following the year in which the Resident ceased, December 31 of the year in which the Resident ceased), the following year and the year after that, the amount equivalent to one-third of the amount of the retirement allowance reserve account on those days; provided, however, that where the Resident has transferred or discontinued the whole of the business that is to generate business income, or has died, during the year that includes the day of the event that was the cause of the rescission or the day on which the written notice was submitted, or during the following year, the Resident must reverse the full amount of that amount of the retirement allowance reserve account in the year that includes the day of that transfer or discontinuance or the day of death.
machine translation, not official
### 第百五十六条（退職金共済契約等を締結している場合の繰入限度額の特例等） — Special Provisions on Transfer Limit, etc. Where Retirement Allowance Mutual Aid Contracts, etc. Have Been Concluded
caption: machine translation, not official
art-156 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156
**第一項** 居住者が、独立行政法人勤労者退職金共済機構若しくは第七十四条第五項（特定退職金共済団体の承認）に規定する特定退職金共済団体が行う退職金共済に関する制度に該当する退職金共済契約その他これに類する契約（以下この条において「退職金共済契約等」という。）若しくは法人税法附則第二十条第三項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約（以下この条において「適格退職年金契約」という。）その他これに類する契約（以下この条において「適格退職年金契約等」という。）を締結している場合、平成二十五年厚生年金等改正法附則第三条第十二号（定義）に規定する厚生年金基金（以下この条において「厚生年金基金」という。）を設立している場合又は確定給付企業年金法第二条第一項（定義）に規定する確定給付企業年金（以下この条において「確定給付企業年金」という。）若しくは確定拠出年金法第二条第二項（定義）に規定する企業型年金（以下この条において「確定拠出企業型年金」という。）を実施している場合における前二条の規定の適用については、次に定めるところによる。
art-156/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156/par-1
The following apply to the application of the preceding two Articles where a Resident has concluded a retirement allowance mutual aid contract that falls under a system relating to retirement allowance mutual aid operated by the Organization for Workers' Retirement Allowance Mutual Aid or by a specified retirement allowance mutual aid organization prescribed in Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) or another contract similar thereto (hereinafter in this Article referred to as a "retirement allowance mutual aid contract, etc."), or a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act (hereinafter in this Article referred to as a "qualified retirement pension contract") or another contract similar thereto (hereinafter in this Article referred to as a "qualified retirement pension contract, etc."), where a Resident has established an employees' pension fund prescribed in Article 3, item (xii) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (hereinafter in this Article referred to as an "employees' pension fund"), or where a Resident has implemented a defined-benefit corporate pension prescribed in Article 2, paragraph (1) (Definitions) of the Defined-Benefit Corporate Pension Act (hereinafter in this Article referred to as a "defined-benefit corporate pension") or a corporate-type pension plan prescribed in Article 2, paragraph (2) (Definitions) of the Defined Contribution Pension Act (hereinafter in this Article referred to as a "corporate-type defined contribution pension"):
machine translation, not official
**一** 退職給与規程において使用人に支給する退職給与のうちに退職金共済契約等若しくは適格退職年金契約等に基づく給付金又は確定給付企業年金法第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約（以下この条において「確定給付企業年金規約」という。）に基づく給付金を含む旨を定めている場合には、当該使用人に係る第百五十四条第一項第一号イ又はロ（退職給与引当金勘定への繰入限度額）に規定する退職給与の額は、当該使用人が自己の都合により退職するものと仮定した場合に当該退職給与規程により計算される退職給与の額のうち当該退職金共済契約等又は適格退職年金契約等に基づく給付金及び当該確定給付企業年金規約に基づく給付金以外の給与（以下この条において「事業主の支給する退職給与」という。）の額による。
art-156/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156/par-1/item-1
where it is provided in the retirement allowance rules that the severance package paid to an employee includes benefits under a retirement allowance mutual aid contract, etc. or qualified retirement pension contract, etc., or benefits under the rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pensions) of the Defined-Benefit Corporate Pension Act (hereinafter in this Article referred to as the "defined-benefit corporate pension rules"), the amount of the severance package prescribed in Article 154, paragraph (1), item (i), (a) or (b) (Transfer Limit for Severance Package Reserves Account) for that employee is the amount of the payments, out of the amount of the severance package calculated under those retirement allowance rules on the assumption that the employee retires for personal reasons, other than the benefits under that retirement allowance mutual aid contract, etc. or qualified retirement pension contract, etc. and the benefits under those defined-benefit corporate pension rules (hereinafter in this Article referred to as the "retirement allowance paid by the employer");
machine translation, not official
**二** 次に掲げる場合には、その年十二月三十一日（その居住者が年の中途において死亡した場合には、その死亡の時。以下この条において同じ。）において在職する使用人に係る第百五十四条第一項第一号ロに規定する退職給与の額は、当該使用人につき同日における退職給与規程がその年の前年十二月三十一日において適用されるものとした場合に当該使用人につき支給すべきこととなる事業主の支給する退職給与の額による。
art-156/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156/par-1/item-2
in the following cases, the amount of the severance package prescribed in Article 154, paragraph (1), item (i), (b) for an employee in service as of December 31 of that year (or, if that Resident dies in the middle of the year, at the time of death; the same applies hereinafter in this Article) is the amount of the retirement allowance paid by the employer that would become payable for that employee if the retirement allowance rules as of that day for that employee were applied as of December 31 of the year preceding that year:
machine translation, not official
**イ** 退職給与規程の改正、退職金共済契約等若しくは適格退職年金契約等の変更又は確定給付企業年金規約の変更により、その年十二月三十一日において在職する使用人のうちその年の前年十二月三十一日から引き続き在職しているものに対する退職給与について、同日においては退職給与として支給されることとなつていた金額の全部又は一部がその年十二月三十一日においては退職金共済契約等若しくは適格退職年金契約等に基づく給付金、厚生年金基金からの給付金又は確定給付企業年金規約に基づく給付金として支給されることとなつた場合
art-156/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156/par-1/item-2/sub-1
where, owing to an amendment of the retirement allowance rules, a change to a retirement allowance mutual aid contract, etc. or qualified retirement pension contract, etc., or a change to the defined-benefit corporate pension rules, with respect to the severance packages for those among the employees in service as of December 31 of that year who have been continuously in service since December 31 of the year preceding that year, all or part of the amount that was to be paid as a severance package on that day has come to be paid, as of December 31 of that year, as benefits under a retirement allowance mutual aid contract, etc. or qualified retirement pension contract, etc., benefits from an employees' pension fund, or benefits under the defined-benefit corporate pension rules;
machine translation, not official
**ロ** 確定拠出企業型年金の実施又は確定拠出年金法第四条第三項（承認の基準等）に規定する企業型年金規約の変更により、退職給与規程を改正し、その年十二月三十一日において在職する使用人のうちその年の前年十二月三十一日から引き続き在職しているものに対する退職給与について、同日においては退職給与として支給されることとなつていた金額の全部又は一部に相当する金額がその年十二月三十一日においては同法第五十四条第一項（他の制度の資産の移換）の企業型年金の資産管理機関に払い込まれている場合
art-156/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156/par-1/item-2/sub-2
where, owing to the implementation of a corporate-type defined contribution pension or a change to the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of the Defined Contribution Pension Act, the retirement allowance rules have been amended and, with respect to the severance packages for those among the employees in service as of December 31 of that year who have been continuously in service since December 31 of the year preceding that year, an amount equivalent to all or part of the amount that was to be paid as a severance package on that day has been paid, as of December 31 of that year, to the asset administration organization of the corporate-type pension plan under Article 54, paragraph (1) (Transfer of Assets from Other Systems) of that Act;
machine translation, not official
**三** 適格退職年金契約を締結している居住者、厚生年金基金を設立している居住者又は確定給付企業年金若しくは確定拠出企業型年金を実施している居住者で、その年以前の各年において前号イ又はロに掲げる場合に該当することとなつたことに伴い、その該当することとなつた日の属する年においてこの号の規定を適用しないで計算した場合における前条第一項第二号に定める金額（以下この号において「調整前累積限度超過額」という。）が生ずることとなつたものについては、その調整前累積限度超過額が最初に生ずることとなつた年からその年十二月三十一日におけるその年の前年から繰り越された法第五十四条第二項（退職給与引当金）に規定する退職給与引当金勘定の金額（その年における相続（包括遺贈を含む。）によつて次条第二項の規定により当該居住者が有するものとみなされた退職給与引当金勘定の金額がある場合には、当該退職給与引当金勘定の金額を含む。イにおいて「繰越退職給与引当金勘定の金額」という。）が同日におけるこの号の規定を適用しないで計算した前条第一項第二号に規定する累積限度額（以下この号において「調整前累積限度額」という。）以下となる最初の年の前年までの各年の同項第二号に規定する累積限度額は、イ又はロに掲げる金額のうちいずれか少ない金額とする。
art-156/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156/par-1/item-3
with respect to a Resident who has concluded a qualified retirement pension contract, has established an employees' pension fund, or has implemented a defined-benefit corporate pension or a corporate-type defined contribution pension, and for whom the amount specified in Article 155, paragraph (1), item (ii) calculated without applying the provisions of this item for the year that includes the day on which the Resident came to fall under a case set forth in (a) or (b) of the preceding item in a year up to and including that year (hereinafter in this item referred to as the "pre-adjustment excess over the accumulated limit") has arisen as a result of coming to fall under that case, the accumulated limit prescribed in Article 155, paragraph (1), item (ii) for each year from the year in which the pre-adjustment excess over the accumulated limit first arose through the year preceding the first year in which the amount of the severance package reserves account prescribed in Article 54, paragraph (2) (Reserves for Severance Packages) of the Act that was carried over from the year preceding that year as of December 31 of that year (where, by inheritance (including universal legacy) in that year, there is an amount of the severance package reserves account that is deemed under paragraph (2) of the following Article to be held by that Resident, including that amount of the severance package reserves account; referred to in (a) as the "balance of the reserve for retirement allowances carried forward") is equal to or less than the accumulated limit prescribed in Article 155, paragraph (1), item (ii) calculated without applying the provisions of this item as of that day (hereinafter in this item referred to as the "pre-adjustment accumulated limit") is the lesser of the amounts set forth in (a) and (b):
machine translation, not official
**イ** その年十二月三十一日における繰越退職給与引当金勘定の金額
art-156/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156/par-1/item-3/sub-1
the balance of the reserve for retirement allowances carried forward as of December 31 of that year;
machine translation, not official
**ロ** その年の調整前累積限度額に、調整前累積限度超過額を七で除してこれに七から前号イ又はロに掲げる場合に該当することとなつた日の属する年の翌年一月一日からその年十二月三十一日までの年数に相当する数（その数が七を超えるときは、七。以下この号において「経過期間の年数」という。）を控除した数を乗じて計算した金額（その該当することとなつた日の属する年の翌年からその年までの間に支出した法人税法施行令第百五十六条の二第四号（用語の意義）に規定する過去勤務掛金額その他財務省令で定める金額の合計額が、調整前累積限度超過額に経過期間の年数を乗じて七で除して計算した金額を超える場合には、その超える部分の金額に相当する金額を控除した残額）を加算した金額（その該当することとなつた日の属する年については、当該年の調整前累積限度額と調整前累積限度超過額との合計額）
art-156/par-1/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156/par-1/item-3/sub-2
the amount obtained by adding, to the pre-adjustment accumulated limit for that year, the amount calculated by dividing the pre-adjustment excess over the accumulated limit by seven and multiplying the result by the number obtained by deducting from seven the number equivalent to the number of years from January 1 of the year following the year that includes the day on which the Resident came to fall under a case set forth in item (ii), (a) or (b) to December 31 of that year (where that number exceeds seven, seven; hereinafter in this item referred to as the "number of years of the elapsed period") (where the sum of the past service contribution amount prescribed in Article 156-2, item (iv) (Meaning of Terms) of the Order for the Enforcement of the Corporation Tax Act and other amounts specified by Ministry of Finance Order paid during the period from the year following the year that includes the day on which the Resident came to fall under that case to that year exceeds the amount calculated by multiplying the pre-adjustment excess over the accumulated limit by the number of years of the elapsed period and dividing by seven, the remainder after deducting the amount equivalent to the excess portion) (for the year that includes the day on which the Resident came to fall under that case, the sum of the pre-adjustment accumulated limit and the pre-adjustment excess over the accumulated limit for that year).
machine translation, not official
### 第百五十七条（死亡の場合の退職給与引当金勘定の金額の処理） — Treatment of Amount of the Severance Package Reserves Account Upon Death
caption: machine translation, not official
art-157 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157
**第一項** 法第五十四条第二項（退職給与引当金）に規定する退職給与引当金勘定の金額（以下この条において「退職給与引当金勘定の金額」という。）を有する居住者が死亡した場合には、その死亡の時における退職給与引当金勘定の金額のうち次に掲げる金額は、その者のその死亡の日の属する年分の事業所得の金額の計算上、総収入金額に算入する。
art-157/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-1
Where a Resident who has an amount of the severance package reserves account prescribed in Article 54, paragraph (2) (Reserves for Severance Packages) of the Act (hereinafter in this Article referred to as the "amount of the retirement allowance reserve account") dies, the following amounts, out of the amount of the retirement allowance reserve account at the time of death, are to be included in gross revenue in calculating the amount of business income of the Resident for the year that includes the day of death:
machine translation, not official
**一** その居住者の相続人のうちに、居住者の事業所得を生ずべき事業を承継してその居住者の使用人を引き続き雇用している者でその居住者の死亡の日の属する年分の所得税につき青色申告書を提出することについて税務署長の承認を受けているもの（当該所得税につき法第百四十四条（青色申告の承認の申請）の申請書を提出したものを含む。）がない場合には、当該退職給与引当金勘定の金額の全額
art-157/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-1/item-1
where none of the Resident's heirs is a person who has succeeded to the Resident's business that is to generate business income, continues to employ the Resident's employees, and has obtained the district director's approval to submit a Blue Return for the income tax for the year that includes the day of the Resident's death (including a person who has submitted the written application under Article 144 (Application for Approval to File a Blue Return) of the Act for that income tax): the full amount of that amount of the retirement allowance reserve account;
machine translation, not official
**二** その居住者の相続人のうちに前号に規定する者がある場合には、当該退職給与引当金勘定の金額から、当該金額にその居住者の死亡の時における第百五十四条第一項（退職給与引当金勘定への繰入限度額）に規定する期末退職給与の要支給額のうちにその相続人が引き続き雇用する前号の使用人に係る当該期末退職給与の要支給額の占める割合を乗じて計算した金額を控除した金額
art-157/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-1/item-2
where any of the Resident's heirs is a person prescribed in the preceding item: the amount obtained by deducting from that amount of the retirement allowance reserve account the amount calculated by multiplying that amount by the proportion that the year-end required retirement allowance payments pertaining to the employees set forth in the preceding item whom the heir continues to employ bear to the year-end required retirement allowance payments prescribed in Article 154, paragraph (1) (Transfer Limit for Severance Package Reserves Account) as of the time of the Resident's death.
machine translation, not official
**第二項** 退職給与引当金勘定の金額を有する居住者が死亡した場合において、前項第二号に規定する場合に該当するときは、その死亡の時における退職給与引当金勘定の金額のうち同号に掲げる金額以外の部分の金額は、前三条及び前項の規定の適用については、その居住者の相続人が当該死亡の時において有する退職給与引当金勘定の金額とみなす。
art-157/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-2
Where a Resident who has an amount of the retirement allowance reserve account dies and the case falls under the case prescribed in item (ii) of the preceding paragraph, the portion, out of the amount of the retirement allowance reserve account at the time of death, other than the amount set forth in that item is, for the purpose of the application of the preceding three Articles and the preceding paragraph, deemed to be the amount of the retirement allowance reserve account held by the Resident's heir at the time of death.
machine translation, not official
**第三項** 前項の規定の適用を受けた相続人が同項の居住者の死亡の日の属する年分の所得税につき法第百四十四条の申請書を提出した者である場合において、その申請が却下されたときは、当該相続人は、その却下の日における同項の退職給与引当金勘定の金額をとりくずさなければならない。
art-157/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-3
Where an heir to whom the provisions of the preceding paragraph have applied is a person who has submitted the written application under Article 144 of the Act for the income tax for the year that includes the day of death of the Resident referred to in that paragraph, and that application has been dismissed, that heir must reverse the amount of the retirement allowance reserve account referred to in that paragraph as of the day of the dismissal.
machine translation, not official
**第四項** 相続（包括遺贈を含む。以下この条において同じ。）により被相続人の事業所得を生ずべき事業を承継した居住者でその相続の日の属する年分の所得税につき青色申告書を提出することについて税務署長の承認を受けているもの（当該所得税につき法第百四十四条の申請書を提出したもののうち前項の規定に該当しないものを含む。）が、その年において、被相続人の使用人で引き続き在職するもののうち被相続人から退職給与の支給を受けなかつた者の退職による退職給与に充てるため退職給与引当金勘定に繰り入れた金額については、当該被相続人の死亡の日を第百五十四条第一項第一号ロ（退職給与引当金勘定への繰入限度額）に規定する前年十二月三十一日とみなし、かつ、被相続人がその死亡の日において退職給与規程を定めていた者である場合には当該退職給与規程を当該前年十二月三十一日現在において定められている退職給与規程とみなして、同号の金額を計算する。
art-157/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-4
Where a Resident who has succeeded by inheritance (including universal legacy; the same applies hereinafter in this Article) to the decedent's business that is to generate business income and has obtained the district director's approval to submit a Blue Return for the income tax for the year that includes the day of the inheritance (including, among those who have submitted the written application under Article 144 of the Act for that income tax, those not falling under the preceding paragraph) has, in that year, transferred to the severance package reserves account an amount to be applied to the severance packages payable upon the retirement of those among the decedent's employees who continue in service and have not received payment of severance packages from the decedent, the amount under Article 154, paragraph (1), item (i) is calculated for that amount by deeming the day of the decedent's death to be the December 31 of the preceding year prescribed in Article 154, paragraph (1), item (i), (b) (Transfer Limit for Severance Package Reserves Account), and, where the decedent had established retirement allowance rules on the day of death, deeming those retirement allowance rules to be the retirement allowance rules in effect as of that December 31 of the preceding year.
machine translation, not official
**第五項** 前項に規定する居住者が、その相続の日の属する年において、その被相続人（その死亡の日において第二項の規定により当該居住者が有するものとみなされる退職給与引当金勘定の金額があるものに限る。）の使用人で引き続き在職するもののうち当該被相続人から退職給与の支給を受けなかつた者の退職につき第百五十五条第一項第一号（退職給与引当金勘定の金額の取崩し）の規定により取り崩すべき退職給与引当金勘定の金額の計算については、同日を同号に規定する前年十二月三十一日とみなし、かつ、当該被相続人がその死亡の日において定めていた退職給与規程を当該前年十二月三十一日現在において定められている退職給与規程とみなして同号の退職給与の額を計算するものとする。この場合において、その取り崩すべき退職給与引当金勘定の金額は、第二項の規定により当該居住者が有するものとみなされる退職給与引当金勘定の金額を限度とする。
art-157/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-5
Where a Resident prescribed in the preceding paragraph calculates, in the year that includes the day of the inheritance, the amount of the retirement allowance reserve account to be reversed under Article 155, paragraph (1), item (i) (Reversal of Amount of the Retirement Allowance Reserve Account) upon the retirement of those among the employees of the decedent (limited to a decedent for whom there is an amount of the retirement allowance reserve account deemed under paragraph (2) to be held by that Resident on the day of death) who continue in service and have not received payment of severance packages from that decedent, the Resident is to calculate the amount of the severance package under that item by deeming the day of death to be the December 31 of the preceding year prescribed in that item, and deeming the retirement allowance rules that the decedent had established on the day of death to be the retirement allowance rules in effect as of that December 31 of the preceding year. In this case, the amount of the retirement allowance reserve account to be reversed is limited to the amount of the retirement allowance reserve account deemed under paragraph (2) to be held by that Resident.
machine translation, not official
### 第百五十八条（退職給与規程に関する書類の提出） — Submission of Documents Pertaining to Retirement Allowance Rules
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art-158 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-158
**第一項** 新たに法第五十四条第一項（退職給与引当金）の規定の適用を受けようとする居住者は、その年の前年十二月三十一日における退職給与規程（同日において退職給与規程が定められていない場合には、その後最初に定められた退職給与規程）及びその年十二月三十一日（その者が年の中途で死亡した場合には、その死亡の時）までに退職給与規程が改正された場合にはその改正後のすべての退職給与規程の写しを、その年分の所得税に係る確定申告期限までに、納税地の所轄税務署長に提出しなければならない。
art-158/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-158/par-1
A Resident who seeks to newly receive the application of Article 54, paragraph (1) (Reserves for Severance Packages) of the Act must submit, to the competent district director with jurisdiction over the place for tax payment by the Filing Deadline for income tax for that year, copies of the retirement allowance rules as of December 31 of the year preceding that year (where no retirement allowance rules were established on that day, the retirement allowance rules first established thereafter) and, where the retirement allowance rules have been amended by December 31 of that year (or, if the Resident dies in the middle of the year, by the time of death), of all the retirement allowance rules after the amendment.
machine translation, not official
**第二項** 法第五十四条第一項の規定の適用を受けた居住者でその後引き続いて同項の規定の適用を受けようとするものは、退職給与規程若しくは労働協約のうち退職給与の支給に関する事項について異動を生じたとき、又は新たに退職給与の支給に関する労働協約を結んだときは、すみやかに、その旨及び異動後の退職給与規程若しくは労働協約のうち退職給与の支給に関する事項又は新たに結ばれた労働協約の退職給与の支給に関する事項を記載した書類を納税地の所轄税務署長に提出しなければならない。
art-158/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-158/par-2
A Resident to whom Article 54, paragraph (1) of the Act has applied and who seeks to continue to have that paragraph applied thereafter must, promptly, when a change has arisen in the matters concerning the payment of severance packages in the retirement allowance rules or collective agreement, or when a new collective agreement concerning the payment of severance packages has been concluded, submit to the competent district director with jurisdiction over the place for tax payment a document stating that fact and the matters concerning the payment of severance packages in the amended retirement allowance rules or collective agreement or the matters concerning the payment of severance packages in the newly concluded collective agreement.
machine translation, not official
### 第百五十九条（労働協約が失効した場合の処理） — Treatment Where a Collective Agreement Has Lapsed
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art-159 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-159
**第一項** 退職給与の支給に関する労働協約の効力が消滅した後新たな退職給与の支給に関する労働協約が結ばれていない場合には、その効力の消滅した後六月は、当該従前の労働協約がなお有効に存続するものとみなして、法第五十四条（退職給与引当金）及び第百五十三条から前条までの規定を適用する。
art-159/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-159/par-1
Where, after the effect of a collective agreement on the payment of severance packages has ceased, no new collective agreement on the payment of severance packages has been concluded, the provisions of Article 54 (Reserves for Severance Packages) of the Act and of Article 153 through the preceding Article apply for six months after the effect ceased, deeming that former collective agreement to remain in effect.
machine translation, not official
### 第百六十条から第百六十三条まで 〔削除 / repealed〕
art-160-to-163 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-160-to-163
**第一項** 削除
art-160-to-163/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-160-to-163/par-1
no English for this paragraph
## 第九款 専従者控除 — Subsection 9 Deduction for Relatives Employed Only in the Business
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#pt-2/ch-1/sec-4/subsec-9
### 第百六十四条（青色事業専従者給与の判定基準等） — Criteria for Determining Salary for a Relative Employed Only by a Blue-Return Filer, etc.
caption: machine translation, not official
art-164 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-164
**第一項** 法第五十七条第一項（事業に専従する親族がある場合の必要経費の特例等）に規定する政令で定める状況は、次に掲げる状況とする。
art-164/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-164/par-1
The circumstances specified by Cabinet Order prescribed in Article 57, paragraph (1) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Act are the following circumstances:
machine translation, not official
**一** 法第五十七条第一項に規定する青色事業専従者の労務に従事した期間、労務の性質及びその提供の程度
art-164/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-164/par-1/item-1
the period during which a relative employed only by a blue-return filer prescribed in Article 57, paragraph (1) of the Act performed labor, the nature of the labor, and the extent to which it was provided;
machine translation, not official
**二** その事業に従事する他の使用人が支払を受ける給与の状況及びその事業と同種の事業でその規模が類似するものに従事する者が支払を受ける給与の状況
art-164/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-164/par-1/item-2
the circumstances of the salaries received by other employees engaged in the business, and the circumstances of the salaries received by persons engaged in a business of the same kind as that business and of similar scale;
machine translation, not official
**三** その事業の種類及び規模並びにその収益の状況
art-164/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-164/par-1/item-3
the type and scale of the business and the state of its profits.
machine translation, not official
**第二項** 法第五十七条第二項に規定する書類を提出した居住者は、当該書類に記載した事項を変更する場合には、財務省令で定めるところにより、その旨その他必要な事項を記載した書類を納税地の所轄税務署長に提出しなければならない。
art-164/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-164/par-2
A Resident who has submitted the document prescribed in Article 57, paragraph (2) of the Act must, when changing the matters stated in that document, submit to the competent district director with jurisdiction over the place for tax payment, as provided by Ministry of Finance Order, a document stating that fact and other necessary matters.
machine translation, not official
### 第百六十五条（親族が事業に専ら従事するかどうかの判定） — Determination of Whether a Relative Is Exclusively Engaged in a Business
caption: machine translation, not official
art-165 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-165
**第一項** 法第五十七条第一項又は第三項（事業に専従する親族がある場合の必要経費の特例等）に規定する居住者と生計を一にする配偶者その他の親族が専らその居住者の営むこれらの規定に規定する事業に従事するかどうかの判定は、当該事業に専ら従事する期間がその年を通じて六月をこえるかどうかによる。ただし、同条第一項の場合にあつては、次の各号のいずれかに該当するときは、当該事業に従事することができると認められる期間を通じてその二分の一に相当する期間をこえる期間当該事業に専ら従事すれば足りるものとする。
art-165/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-165/par-1
The determination of whether a spouse or other relative who shares livelihood with a Resident prescribed in Article 57, paragraph (1) or (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Act is exclusively engaged in the business that the Resident carries on as prescribed in those provisions is made according to whether the period of exclusive engagement in that business exceeds six months in the year; provided, however, that in the case of paragraph (1) of that Article, where the case falls under any of the following items, it suffices that the relative is exclusively engaged in that business for a period exceeding one-half of the period during which the relative is found to be able to engage in that business.
machine translation, not official
**一** 当該事業が年の中途における開業、廃業、休業又はその居住者の死亡、当該事業が季節営業であることその他の理由によりその年中を通じて営まれなかつたこと。
art-165/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-165/par-1/item-1
that business was not carried on throughout the year because of the commencement, closure or suspension of the business or the death of the Resident in the middle of the year, the seasonal nature of the business, or other reasons;
machine translation, not official
**二** 当該事業に従事する者の死亡、長期にわたる病気、婚姻その他相当の理由によりその年中を通じてその居住者と生計を一にする親族として当該事業に従事することができなかつたこと。
art-165/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-165/par-1/item-2
the person engaged in that business was unable to engage in it throughout the year as a relative sharing livelihood with the Resident because of death, long-term illness, marriage or other reasonable grounds.
machine translation, not official
**第二項** 前項の場合において、同項に規定する親族につき次の各号の一に該当する者である期間があるときは、当該期間は、同項に規定する事業に専ら従事する期間に含まれないものとする。
art-165/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-165/par-2
In the case referred to in the preceding paragraph, where there is a period during which a relative prescribed in that paragraph is a person falling under any one of the following items, that period is not included in the period of exclusive engagement in the business prescribed in that paragraph.
machine translation, not official
**一** 学校教育法第一条（学校の範囲）、第百二十四条（専修学校）又は第百三十四条第一項（各種学校）の学校の学生又は生徒である者（夜間において授業を受ける者で昼間を主とする当該事業に従事するもの、昼間において授業を受ける者で夜間を主とする当該事業に従事するもの、同法第百二十四条又は同項の学校の学生又は生徒で常時修学しないものその他当該事業に専ら従事することが妨げられないと認められる者を除く。）
art-165/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-165/par-2/item-1
a person who is a student or pupil of a school under Article 1 (Scope of Schools), Article 124 (Specialized Training Colleges) or Article 134, paragraph (1) (Miscellaneous Schools) of the School Education Act (excluding a person who attends classes at night and engages in that business mainly in the daytime, a person who attends classes in the daytime and engages in that business mainly at night, a student or pupil of a school under Article 124 or Article 134, paragraph (1) of that Act who does not attend regularly, and any other person found not to be prevented from engaging exclusively in that business);
machine translation, not official
**二** 他に職業を有する者（その職業に従事する時間が短い者その他当該事業に専ら従事することが妨げられないと認められる者を除く。）
art-165/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-165/par-2/item-2
a person who has another occupation (excluding a person whose time engaged in that occupation is short and any other person found not to be prevented from engaging exclusively in that business);
machine translation, not official
**三** 老衰その他心身の障害により事業に従事する能力が著しく阻害されている者
art-165/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-165/par-2/item-3
a person whose ability to engage in a business is significantly impaired by senility or other mental or physical disability.
machine translation, not official
### 第百六十六条（事業専従者控除の限度額の計算） — Calculation of Limit of Deduction for a Relative Employed Only in the Business
caption: machine translation, not official
art-166 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-166
**第一項** 法第五十七条第三項第二号（事業に専従する親族がある場合の必要経費の特例等）に規定する山林所得の金額は、法第三十二条第三項（山林所得の金額）に規定する残額とする。
art-166/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-166/par-1
The amount of timber income prescribed in Article 57, paragraph (3), item (ii) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Act is the remainder prescribed in Article 32, paragraph (3) (Amount of Timber Income) of the Act.
machine translation, not official
**第二項** 居住者が不動産所得、事業所得又は山林所得のうち二以上の所得を生ずべき事業（法第五十七条第三項に規定する事業専従者の従事する事業に限る。）を営む場合における同項第二号の規定の適用については、当該事業に係る同号に規定する不動産所得の金額、事業所得の金額又は山林所得の金額の合計額及び当該事業に従事するすべての当該事業専従者の数を基礎として同号に掲げる金額を計算するものとする。
art-166/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-166/par-2
For the application of the provisions of Article 57, paragraph (3), item (ii) of the Act where a Resident carries on a business that is to generate two or more of real property income, business income and timber income (limited to a business in which a relative employed only by the Resident prescribed in paragraph (3) of that Article is engaged), the amount set forth in item (ii) of that paragraph is calculated on the basis of the sum of the amount of real property income, amount of business income or amount of timber income prescribed in item (ii) of that paragraph pertaining to those businesses and the number of all those relatives employed only by the Resident engaged in those businesses.
machine translation, not official
### 第百六十七条（二以上の事業に従事した場合の事業専従者給与等の必要経費算入額の計算） — Calculation of Amount of Salary, etc. for Relatives Employed Only in Business to Be Included in Necessary Expenses Where They Engage in Two or More Businesses
caption: machine translation, not official
art-167 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-167
**第一項** 居住者が不動産所得、事業所得又は山林所得のうち二以上の所得を生ずべき事業を営み、かつ、同一の法第五十七条第一項又は第三項（事業に専従する親族がある場合の必要経費の特例等）に規定する青色事業専従者又は事業専従者が当該二以上の所得を生ずべき事業に従事する場合における当該事業に係る不動産所得の金額、事業所得の金額又は山林所得の金額の計算上同条第一項の規定により必要経費に算入される金額（以下この条において「青色専従者給与額」という。）又は法第五十七条第三項の規定により必要経費とみなされる金額（以下この条において「事業専従者控除額」という。）は、次の各号に掲げる場合の区分に応じ当該各号に掲げる金額とする。
art-167/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-167/par-1
Where a Resident carries on businesses that are to generate two or more of real property income, business income and timber income, and the same relative employed only by a blue-return filer or relative employed only by the Resident prescribed in Article 57, paragraph (1) or (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Act engages in those businesses that are to generate two or more kinds of income, the amount that is included in necessary expenses under paragraph (1) of that Article in calculating the amount of real property income, amount of business income or amount of timber income pertaining to those businesses (hereinafter in this Article referred to as the "salary amount for a relative employed only by a blue-return filer") or the amount that is deemed to be necessary expenses under Article 57, paragraph (3) of the Act (hereinafter in this Article referred to as the "deduction for a relative employed only in the business") is the amount set forth in the relevant item below according to the following categories of cases:
machine translation, not official
**一** 当該青色事業専従者又は事業専従者が当該二以上の所得を生ずべきそれぞれの事業に従事した分量が明らかである場合 当該青色事業専従者又は事業専従者に係る青色専従者給与額又は事業専従者控除額をそれぞれその事業に従事した分量に応じて配分して計算した金額
art-167/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-167/par-1/item-1
where the extent to which the relative employed only by a blue-return filer or relative employed only by the Resident engaged in each of the businesses that are to generate those two or more kinds of income is clear: the amount calculated by apportioning the salary amount for a relative employed only by a blue-return filer or the deduction for a relative employed only in the business pertaining to that relative according to the extent to which the relative engaged in each business;
machine translation, not official
**二** 当該青色事業専従者又は事業専従者が当該二以上の所得を生ずべきそれぞれの事業に従事した分量が明らかでない場合 当該青色事業専従者又は事業専従者がそれぞれの事業に均等に従事したものとみなして前号の規定に準じて計算した金額
art-167/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-167/par-1/item-2
where the extent to which the relative employed only by a blue-return filer or relative employed only by the Resident engaged in each of the businesses that are to generate those two or more kinds of income is not clear: the amount calculated in accordance with the provisions of the preceding item, deeming that relative to have engaged equally in each business.
machine translation, not official
## 第十款 特定の損失等に充てるための負担金の必要経費算入 — Subsection 10 Inclusion in Necessary Expenses of Contributions to Fund Specific Losses, etc.
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#pt-2/ch-1/sec-4/subsec-10
### 第百六十七条の二
art-167-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-167-2
**第一項** 居住者が、各年において、農畜産物の価格の変動による損失、漁船が遭難した場合の救済の費用その他の特定の損失又は費用を補てんするための業務を主たる目的とする法人税法第二条第六号（定義）に規定する公益法人等又は一般社団法人若しくは一般財団法人の当該業務に係る資金のうち短期間に使用されるもので次に掲げる要件のすべてに該当するものとして国税庁長官が指定したものに充てるための負担金を支出した場合には、その支出した金額は、その支出した日の属する年分の事業所得の金額の計算上、必要経費に算入する。
art-167-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-167-2/par-1
Where a Resident has, in any year, paid contributions to be applied to the funds, pertaining to the business, of a public interest corporation, etc. prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act, or of a general incorporated association or general incorporated foundation, whose principal purpose is the business of compensating for specific losses or expenses such as losses due to fluctuations in the prices of agricultural and livestock products and the cost of relief where a fishing boat is in distress, which funds are used within a short period and have been designated by the Commissioner of the National Tax Agency as satisfying all of the following requirements, the amount expended is included in necessary expenses in calculating the amount of business income for the year that includes the day on which it was expended.
machine translation, not official
**一** 当該資金に充てるために徴収される負担金の額が当該業務の内容からみて適正であること。
art-167-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-167-2/par-1/item-1
the amount of the contributions collected to be applied to the funds is appropriate in light of the content of the business;
machine translation, not official
**二** 当該資金の額が当該業務に必要な金額を超えることとなるときは、その負担金の徴収の停止その他必要な措置が講じられることとなつていること。
art-167-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-167-2/par-1/item-2
where the amount of the funds comes to exceed the amount necessary for the business, measures such as suspending the collection of contributions are to be taken;
machine translation, not official
**三** 当該資金が当該業務の目的に従つて適正な方法で管理されていること。
art-167-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-167-2/par-1/item-3
the funds are managed by an appropriate method in accordance with the purpose of the business.
machine translation, not official
## 第十一款 給与所得者の特定支出 — Subsection 11 Specific Expenses of Salary Income Earners
heading: machine translation, not official
pt-2/ch-1/sec-4/subsec-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#pt-2/ch-1/sec-4/subsec-11
### 第百六十七条の三（給与所得者の特定支出の範囲） — Scope of Specific Expenses of Salary Income Earners
caption: machine translation, not official
art-167-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3
**第一項** 法第五十七条の二第二項第一号（給与所得者の特定支出の控除の特例）に規定する政令で定める支出は、次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する支出（航空機の利用に係るものを除く。）とする。
art-167-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-1
The expenses specified by Cabinet Order prescribed in Article 57-2, paragraph (2), item (i) (Special Provisions on Deducting Specific Expenses of Salary Income Earners) of the Act are expenses (excluding those pertaining to the use of aircraft) equivalent to the amount specified in each of the following items according to the categories of cases set forth in those items.
machine translation, not official
**一** 交通機関を利用する場合（第三号に掲げる場合に該当する場合を除く。） その年中の運賃及び料金（特別車両料金その他の客室の特別の設備の利用についての料金として財務省令で定めるもの（以下この号において「特別車両料金等」という。）を除く。）の額の合計額（当該合計額が法第五十七条の二第二項第一号の証明がされた経路及び方法による一月当たりの定期乗車券又は定期乗船券の価額（特別車両料金等に係る部分を除く。）の合計額を超えるときは、当該合計額）
art-167-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-1/item-1
in the case of using transportation facilities (excluding a case that falls under the case set forth in item (iii)): the sum of the fares and charges for that year (excluding special car charges and other charges specified by Ministry of Finance Order as charges for the use of special equipment in passenger accommodation (hereinafter in this item referred to as "special car charges, etc.")) (where that sum exceeds the sum of the values of commuter passes for trains or commuter tickets for ships for one month (excluding the portion pertaining to special car charges, etc.) on the route and by the method certified under Article 57-2, paragraph (2), item (i) of the Act, the sum of those values);
machine translation, not official
**二** 自動車その他の交通用具を使用する場合（次号に掲げる場合に該当する場合を除く。） 法第五十七条の二第二項第一号の証明がされた経路及び方法により交通用具を使用するために支出する燃料費及び有料の道路の料金の額並びに当該交通用具の修理のための支出（第百八十一条各号（資本的支出）に掲げる金額に相当する部分及びその者の故意又は重大な過失により生じた事故に係るものを除く。次項第三号において同じ。）でその者の通勤に係る部分の額のその年中の合計額
art-167-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-1/item-2
in the case of using an automobile or other transportation equipment (excluding a case falling under the following item): the sum of the amounts for that year of the fuel costs and toll road fees paid to use the transportation equipment by the route and method for which the certification under Article 57-2, paragraph (2), item (i) of the Act has been made, and the expenditure for the repair of that transportation equipment (excluding the portion equivalent to the amounts listed in the items of Article 181 (Capital Expenditure) and expenditure relating to an accident caused by the intention or gross negligence of that person; the same applies in paragraph (2), item (iii)) that is the portion relating to that person's commuting;
machine translation, not official
**三** 交通機関を利用するほか、併せて自動車その他の交通用具を使用する場合 前二号の規定に準じて計算した金額
art-167-3/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-1/item-3
in the case of using transportation facilities and also using an automobile or other transportation equipment: the amount calculated in accordance with the provisions of the preceding two items.
machine translation, not official
**第二項** 法第五十七条の二第二項第二号に規定する政令で定める支出は、同号に規定する旅行でその旅行に係る運賃、時間、距離その他の事情に照らし最も経済的かつ合理的と認められる通常の経路及び方法によるものに要する次に掲げる支出とする。
art-167-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-2
The expenditures specified by Cabinet Order prescribed in Article 57-2, paragraph (2), item (ii) of the Act are the following expenditures required for a trip prescribed in that item that is made by the ordinary route and method found to be the most economic and rational in light of the fare, time, distance, and other circumstances relating to that trip:
machine translation, not official
**一** 当該旅行に要する運賃及び料金（特別車両料金その他の客室の特別の設備の利用についての料金として財務省令で定めるものを除く。次項第一号及び第五項第一号において同じ。）
art-167-3/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-2/item-1
the fares and charges required for that trip (excluding charges specified by Ministry of Finance Order as charges for the use of special facilities of a passenger compartment, such as special car charges; the same applies in paragraph (3), item (i) and paragraph (5), item (i));
machine translation, not official
**二** 当該旅行に要する自動車その他の交通用具の使用に係る燃料費及び有料の道路の料金
art-167-3/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-2/item-2
the fuel costs and toll road fees relating to the use of an automobile or other transportation equipment required for that trip;
machine translation, not official
**三** 前号の交通用具の修理のための支出（当該旅行に係る部分に限る。）
art-167-3/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-2/item-3
expenditure for the repair of the transportation equipment referred to in the preceding item (limited to the portion relating to that trip).
machine translation, not official
**第三項** 法第五十七条の二第二項第三号に規定する政令で定める支出は、転任の事実が生じた日以後一年以内にする同項に規定する転居のための自己又はその配偶者その他の親族に係る支出で次に掲げる金額に相当するものとする。
art-167-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-3
The expenditures specified by Cabinet Order prescribed in Article 57-2, paragraph (2), item (iii) of the Act are expenditures relating to the person or the person's spouse or other relatives for the change of residence prescribed in that paragraph that is made within one year after the day on which the fact of the transfer arose, and are equivalent to the following amounts:
machine translation, not official
**一** 当該転居のための旅行に通常必要であると認められる運賃及び料金の額
art-167-3/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-3/item-1
the amount of the fares and charges found to be ordinarily necessary for the trip made for that change of residence;
machine translation, not official
**二** 当該転居のために自動車を使用することにより支出する燃料費及び有料の道路の料金の額
art-167-3/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-3/item-2
the amount of the fuel costs and toll road fees paid by using an automobile for that change of residence;
machine translation, not official
**三** 当該転居に伴う宿泊費の額（通常必要であると認められる額を著しく超える部分を除く。）
art-167-3/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-3/item-3
the amount of the lodging expenses accompanying that change of residence (excluding the portion substantially exceeding the amount found to be ordinarily necessary);
machine translation, not official
**四** 当該転居のための生活の用に供する家具その他の資産の運送に要した費用（これに付随するものを含む。）の額
art-167-3/par-3/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-3/item-4
the amount of the expenses required for transporting furniture and other assets used for living in connection with that change of residence (including those incidental thereto).
machine translation, not official
**第四項** 法第五十七条の二第二項第六号に規定する政令で定める場合は、配偶者と死別し、若しくは配偶者と離婚した後婚姻をしていない者又は配偶者の生死の明らかでない者で財務省令で定めるものが転任に伴い生計を一にする子で財務省令で定めるものとの別居を常況とすることとなつた場合とする。
art-167-3/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-4
The cases specified by Cabinet Order prescribed in Article 57-2, paragraph (2), item (vi) of the Act are cases where a person who has lost a spouse by death or has divorced a spouse and has not remarried, or a person whose spouse is not known to be alive or dead, who is specified by Ministry of Finance Order, comes to live habitually apart from a child with whom that person shares a livelihood and who is specified by Ministry of Finance Order, due to a transfer.
machine translation, not official
**第五項** 法第五十七条の二第二項第六号に規定する政令で定める支出は、同号に規定する旅行でその旅行に係る運賃、時間、距離その他の事情に照らし最も経済的かつ合理的と認められる通常の経路及び方法によるものに要する次に掲げる支出とする。
art-167-3/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-5
The expenditures specified by Cabinet Order prescribed in Article 57-2, paragraph (2), item (vi) of the Act are the following expenditures required for a trip prescribed in that item that is made by the ordinary route and method found to be the most economic and rational in light of the fare, time, distance, and other circumstances relating to that trip:
machine translation, not official
**一** 当該旅行に要する運賃及び料金
art-167-3/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-5/item-1
the fares and charges required for that trip;
machine translation, not official
**二** 当該旅行に要する自動車その他の交通用具の使用に係る燃料費及び有料の道路の料金
art-167-3/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-5/item-2
the fuel costs and toll road fees relating to the use of an automobile or other transportation equipment required for that trip.
machine translation, not official
**第六項** 法第五十七条の二第二項第七号イに規定する政令で定める図書は、次に掲げる図書であつて職務に関連するものとする。
art-167-3/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-6
The books specified by Cabinet Order prescribed in Article 57-2, paragraph (2), item (vii), (a) of the Act are the following books that are related to duties:
machine translation, not official
**一** 書籍
art-167-3/par-6/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-6/item-1
books;
machine translation, not official
**二** 新聞、雑誌その他の定期刊行物
art-167-3/par-6/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-6/item-2
newspapers, magazines, and other periodicals;
machine translation, not official
**三** 前二号に掲げるもののほか、不特定多数の者に販売することを目的として発行される図書
art-167-3/par-6/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-6/item-3
in addition to what is listed in the preceding two items, books issued for the purpose of sale to unspecified numerous persons.
machine translation, not official
**第七項** 法第五十七条の二第二項第七号イに規定する政令で定める衣服は、次に掲げる衣服であつて勤務場所において着用することが必要とされるものとする。
art-167-3/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-7
The clothing specified by Cabinet Order prescribed in Article 57-2, paragraph (2), item (vii), (a) of the Act is the following clothing that is required to be worn at the place of work:
machine translation, not official
**一** 制服
art-167-3/par-7/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-7/item-1
uniforms;
machine translation, not official
**二** 事務服
art-167-3/par-7/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-7/item-2
office wear;
machine translation, not official
**三** 作業服
art-167-3/par-7/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-7/item-3
work clothes;
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**四** 前三号に掲げるもののほか、法第五十七条の二第二項に規定する給与等の支払者により勤務場所において着用することが必要とされる衣服
art-167-3/par-7/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-7/item-4
in addition to what is listed in the preceding three items, clothing that the person paying the salary or other wage prescribed in Article 57-2, paragraph (2) of the Act requires to be worn at the place of work.
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### 第百六十七条の四（特定支出に関する明細書の記載事項） — Required Particulars of the Detailed Statement on Specific Expenses
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art-167-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-4
**第一項** 法第五十七条の二第三項（給与所得者の特定支出の控除の特例）に規定する特定支出に関する明細書には、次に掲げる事項を記載しなければならない。
art-167-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-4/par-1
The detailed statement on specific expenses prescribed in Article 57-2, paragraph (3) (Special Provisions on Deducting Specific Expenses of Salary Income Earners) of the Act must state the following particulars:
machine translation, not official
**一** 法第五十七条の二第二項各号に掲げるそれぞれの支出につきその支出の内容、相手方の氏名又は名称、年月日及び金額並びに当該支出につき同項に規定する給与等の支払者により補塡される部分があり、かつ、その補塡される部分につき所得税が課されない場合における当該補塡される部分の金額及び当該支出につき同項に規定する教育訓練給付金、母子家庭自立支援教育訓練給付金又は父子家庭自立支援教育訓練給付金が支給される部分がある場合における当該支給される部分の金額
art-167-4/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-4/par-1/item-1
for each expenditure listed in the items of Article 57-2, paragraph (2) of the Act, the details of the expenditure, the name of the counterparty, the date, and the amount, and, in the case where there is a portion of the expenditure reimbursed by the person paying the salary or other wage prescribed in that paragraph and the income tax is not imposed on the reimbursed portion, the amount of the reimbursed portion, and, in the case where there is a portion of the expenditure for which an education and training benefit, an independence support education and training benefit for single-mother households, or an independence support education and training benefit for single-father households prescribed in that paragraph is paid, the amount of the paid portion;
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**二** 次に掲げる支出の区分に応じそれぞれ次に定める事項
art-167-4/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-4/par-1/item-2
the particulars specified respectively below, according to the category of expenditure listed below:
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**イ** 法第五十七条の二第二項第一号に掲げる支出 同号に規定する通勤の経路及び方法
art-167-4/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-4/par-1/item-2/sub-1
expenditure listed in Article 57-2, paragraph (2), item (i) of the Act: the route and method of commuting prescribed in that item;
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**ロ** 法第五十七条の二第二項第二号に掲げる支出 同号に規定する勤務する場所及びその場所を離れて職務を遂行した場所
art-167-4/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-4/par-1/item-2/sub-2
expenditure listed in Article 57-2, paragraph (2), item (ii) of the Act: the place of work and the place where duties were performed away from that place, prescribed in that item;
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**ハ** 法第五十七条の二第二項第三号に掲げる支出 同号に規定する転任の前後の勤務する場所及び住所（住所がない場合には居所）
art-167-4/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-4/par-1/item-2/sub-3
Expenditures set out in Article 57-2, paragraph (2), item (iii) of the Act: the places of work and the domiciles (where there is no domicile, the residences) before and after the transfer prescribed in that item;
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**ニ** 法第五十七条の二第二項第四号に掲げる支出 同号に規定する研修の内容
art-167-4/par-1/item-2/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-4/par-1/item-2/sub-4
Expenditures set out in Article 57-2, paragraph (2), item (iv) of the Act: the content of the training prescribed in that item;
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**ホ** 法第五十七条の二第二項第五号に掲げる支出 同号に規定する人の資格の内容
art-167-4/par-1/item-2/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-4/par-1/item-2/sub-5
Expenditures set out in Article 57-2, paragraph (2), item (v) of the Act: the content of the qualification of a person prescribed in that item;
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**ヘ** 法第五十七条の二第二項第六号に掲げる支出 同号に規定するその者の勤務する場所又は居所とその者の配偶者その他の親族が居住する場所
art-167-4/par-1/item-2/sub-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-4/par-1/item-2/sub-6
Expenditures set out in Article 57-2, paragraph (2), item (vi) of the Act: the place where that person works or the person's residence and the place where that person's spouse or other relatives reside, as prescribed in that item;
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**ト** 法第五十七条の二第二項第七号イに掲げる支出 同号イに規定する図書の内容又は同号イに規定する衣服の種類
art-167-4/par-1/item-2/sub-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-4/par-1/item-2/sub-7
Expenditures set out in Article 57-2, paragraph (2), item (vii), (a) of the Act: the content of the books prescribed in (a) of that item or the type of clothing prescribed in (a) of that item;
machine translation, not official
**チ** 法第五十七条の二第二項第七号ロに掲げる支出 同号ロに規定する接待、供応、贈答その他これらに類する行為の相手方の氏名又は名称及び当該相手方との関係
art-167-4/par-1/item-2/sub-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-4/par-1/item-2/sub-8
Expenditures set out in Article 57-2, paragraph (2), item (vii), (b) of the Act: the name of the other party to the entertainment, hospitality, gift-giving, or other similar act prescribed in (b) of that item and the relationship with that other party;
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**三** その他参考となるべき事項
art-167-4/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-4/par-1/item-3
other matters useful for reference purposes.
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### 第百六十七条の五（特定支出の支出等を証する書類） — Documents Certifying the Payment, etc. of Specific Expenses
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art-167-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-5
**第一項** 法第五十七条の二第四項（給与所得者の特定支出の控除の特例）に規定する政令で定める書類は、次の各号に掲げる支出の区分に応じ当該各号に定める書類とする。
art-167-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-5/par-1
The documents specified by Cabinet Order prescribed in Article 57-2, paragraph (4) (Special Provisions on Deducting Specific Expenses of Salary Income Earners) of the Act are the documents specified in each of the following items for the category of expenditures set out in that item.
machine translation, not official
**一** 法第五十七条の二第二項第一号から第五号まで、第六号（第百六十七条の三第五項第二号（給与所得者の特定支出の範囲）に係る部分に限る。）及び第七号に掲げる支出 当該支出につき、これを領収した者の領収を証する書類その他の当該支出の事実及び支出した金額を証する書類
art-167-5/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-5/par-1/item-1
Expenditures set out in Article 57-2, paragraph (2), items (i) through (v), item (vi) (limited to the portion pertaining to Article 167-3, paragraph (5), item (ii) (Scope of Specific Expenses of Salary Income Earners)), and item (vii) of the Act: documents certifying receipt by the person who received payment of that expenditure and other documents certifying the fact of that expenditure and the amount expended;
machine translation, not official
**二** 法第五十七条の二第二項第六号（第百六十七条の三第五項第一号に係る部分に限る。）に掲げる支出 当該支出につき、これを領収した者の領収を証する書類その他の当該支出の事実及び支出した金額を証する書類並びに次に掲げる場合の区分に応じ次に定める書類
art-167-5/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-5/par-1/item-2
Expenditures set out in Article 57-2, paragraph (2), item (vi) of the Act (limited to the portion pertaining to Article 167-3, paragraph (5), item (i)): documents certifying receipt by the person who received payment of that expenditure and other documents certifying the fact of that expenditure and the amount expended, and the documents specified below for the category of cases set out below:
machine translation, not official
**イ** 航空機を利用する場合 その航空機に搭乗をした年月日及び搭乗区間につき、財務省令で定めるところにより、航空法（昭和二十七年法律第二百三十一号）第二条第十八項（定義）に規定する航空運送事業を営む者が証する書類
art-167-5/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-5/par-1/item-2/sub-1
where an aircraft is used: documents certifying, in accordance with Ministry of Finance Order, the date on which the aircraft was boarded and the section boarded, issued by a person who operates an air transport business prescribed in Article 2, paragraph (18) (Definitions) of the Civil Aeronautics Act (Act No. 231 of 1952);
machine translation, not official
**ロ** 鉄道、船舶又は自動車（以下この条において「鉄道等」という。）を利用する場合（その利用に係る運賃及び料金の額が財務省令で定める金額以上である場合に限る。） その鉄道等を利用した年月日及び乗車又は乗船の区間につき、財務省令で定めるところにより、鉄道事業法第七条第一項（事業基本計画の変更等）に規定する鉄道事業者、海上運送法（昭和二十四年法律第百八十七号）第二条第二項（定義）に規定する船舶運航事業を営む者又は道路運送法（昭和二十六年法律第百八十三号）第二条第二項（定義）に規定する自動車運送事業を営む者が証する書類
art-167-5/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-5/par-1/item-2/sub-2
where a railway, vessel, or automobile (hereinafter in this Article referred to as "railways, etc.") is used (limited to the case where the amount of fares and charges for that use is the amount specified by Ministry of Finance Order or more): documents certifying, in accordance with Ministry of Finance Order, the date on which the railways, etc. were used and the section of boarding, issued by a railway operator prescribed in Article 7, paragraph (1) (Change, etc. of Basic Business Plan) of the Railway Business Act, a person who operates a ship operation business prescribed in Article 2, paragraph (2) (Definitions) of the Marine Transportation Act (Act No. 187 of 1949), or a person who operates an automobile transport business prescribed in Article 2, paragraph (2) (Definitions) of the Road Transportation Act (Act No. 183 of 1951).
machine translation, not official
---
## Cites
- art-96/par-1: 法第四十五条第一項第一号 → 所得税法 第四十五条第一項第一号 (Article 45, paragraph (1), item (i)), art-45/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-96/par-1/item-2: 前号 → 所得税法施行令 第九十六条第一項第一号 (Article 96, paragraph (1), item (i)), art-96/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-96/par-1/item-1
- art-97/par-1: 法第四十五条第一項第二号 → 所得税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-1: 法第四十五条第一項第二号 → 所得税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-1: 法第百三十一条第三項 → 所得税法 第百三十一条第三項 (Article 131, paragraph (3)), art-131/par-3 — https://japanlaw.org/en/income-tax-act/art-131/par-3 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-2: 法第百三十六条 → 所得税法 第百三十六条 (Article 136), art-136 — https://japanlaw.org/en/income-tax-act/art-136 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3: 法第百三十七条の二第十二項 → 所得税法 第百三十七条の二第十二項 (Article 137-2, paragraph (12)), art-137-2/par-12 — https://japanlaw.org/en/income-tax-act/art-137-2/par-12 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/en/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3/sub-1: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/en/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3/sub-1: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-2 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3/sub-1: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/en/income-tax-act/art-60-2/par-3 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3/sub-1: この項 → 所得税法施行令 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97/par-1
- art-97/par-1/item-3/sub-2: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/en/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3/sub-2: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-2 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3/sub-2: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/en/income-tax-act/art-60-2/par-3 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4: 法第百三十七条の三第十四項 → 所得税法 第百三十七条の三第十四項 (Article 137-3, paragraph (14)), art-137-3/par-14 — https://japanlaw.org/en/income-tax-act/art-137-3/par-14 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4: 法第六十条の三第四項 → 所得税法 第六十条の三第四項 (Article 60-3, paragraph (4)), art-60-3/par-4 — https://japanlaw.org/en/income-tax-act/art-60-3/par-4 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4: 同条第七項 → 所得税法 第六十条の三第七項 (Article 60-3, paragraph (7)), art-60-3/par-7 — https://japanlaw.org/en/income-tax-act/art-60-3/par-7 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4/sub-1: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/en/income-tax-act/art-60-3/par-1 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4/sub-1: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/en/income-tax-act/art-60-3/par-2 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4/sub-1: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/en/income-tax-act/art-60-3/par-3 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4/sub-2: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/en/income-tax-act/art-60-3/par-1 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4/sub-2: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/en/income-tax-act/art-60-3/par-2 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4/sub-2: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/en/income-tax-act/art-60-3/par-3 (e-Gov law ID 340AC0000000033)
- art-97/par-2: 前項第一号 → 所得税法施行令 第九十七条第一項第一号 (Article 97, paragraph (1), item (i)), art-97/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97/par-1/item-1
- art-97/par-3: 第一項 → 所得税法施行令 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-97/par-1
- art-98/par-1: 法第四十五条第一項第六号 → 所得税法 第四十五条第一項第六号 (Article 45, paragraph (1), item (vi)), art-45/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-98/par-1: 地方税法（昭和二十五年法律第二百二十六号）第七十二条の百第二項 → 地方税法 第七十二条の百第二項 (Article 72-100, paragraph (2)), art-72-100/par-2 — https://japanlaw.org/en/local-tax-act/art-72-100/par-2 (e-Gov law ID 325AC0000000226)
- art-98/par-1: 同法附則第九条の四第二項 → 地方税法 附則第九条の四第二項 (Supplementary Provisions, Article 9-4, paragraph (2)), suppl-3251-226/art-9-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-4/par-2 (e-Gov law ID 325AC0000000226)
- art-98/par-2: 法第四十五条第一項第八号 → 所得税法 第四十五条第一項第八号 (Article 45, paragraph (1), item (viii)), art-45/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-98/par-2: 同項第一号 → 所得税法 第四十五条第一項第一号 (Article 45, paragraph (1), item (i)), art-45/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-98/par-2: この項 → 所得税法施行令 第九十八条第二項 (Article 98, paragraph (2)), art-98/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98/par-2
- art-98-2/par-1: 法第四十五条第三項 → 所得税法 第四十五条第三項 (Article 45, paragraph (3)), art-45/par-3 — https://japanlaw.org/en/income-tax-act/art-45/par-3 (e-Gov law ID 340AC0000000033)
- art-98-2/par-1/item-1: 関税法（昭和二十九年法律第六十一号）第二条第一項第四号の二 → e-Gov law 329AC0000000061, 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — not held in this collection
- art-98-2/par-1/item-2: この号 → 所得税法施行令 第九十八条の二第一項第二号 (Article 98-2, paragraph (1), item (ii)), art-98-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98-2/par-1/item-2
- art-98-2/par-1/item-3: 前二号 → 所得税法施行令 第九十八条の二第一項第一号 (Article 98-2, paragraph (1), item (i)), art-98-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98-2/par-1/item-1
- art-98-2/par-1/item-3: 前二号 → 所得税法施行令 第九十八条の二第一項第二号 (Article 98-2, paragraph (1), item (ii)), art-98-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98-2/par-1/item-2
- art-98-2/par-1/item-3: 次号 → 所得税法施行令 第九十八条の二第一項第四号 (Article 98-2, paragraph (1), item (iv)), art-98-2/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98-2/par-1/item-4
- art-98-2/par-1/item-4: 第百三条第二項第一号 → 所得税法施行令 第百三条第二項第一号 (Article 103, paragraph (2), item (i)), art-103/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-2/item-1
- art-98-2/par-1/item-4: 法第六十条第一項第一号 → 所得税法 第六十条第一項第一号 (Article 60, paragraph (1), item (i)), art-60/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-60/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-98-2/par-1/item-4: 法第五十九条第一項 → 所得税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/income-tax-act/art-59/par-1 (e-Gov law ID 340AC0000000033)
- art-98-2/par-1/item-4: この号 → 所得税法施行令 第九十八条の二第一項第四号 (Article 98-2, paragraph (1), item (iv)), art-98-2/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98-2/par-1/item-4
- art-98-2/par-1/item-4: 第一号 → 所得税法施行令 第九十八条の二第一項第一号 (Article 98-2, paragraph (1), item (i)), art-98-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98-2/par-1/item-1
- art-99/par-1: 法第四十七条第一項 → 所得税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/income-tax-act/art-47/par-1 (e-Gov law ID 340AC0000000033)
- art-99/par-1: 第一号 → 所得税法施行令 第九十九条第一項第一号 (Article 99, paragraph (1), item (i)), art-99/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1/item-1
- art-99/par-1/item-1: この項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1
- art-99/par-1/item-1/sub-2: この項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1
- art-99/par-1/item-1/sub-6: この項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1
- art-99/par-1/item-2: 前号 → 所得税法施行令 第九十九条第一項第一号 (Article 99, paragraph (1), item (i)), art-99/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1/item-1
- art-99/par-1/item-2: この号 → 所得税法施行令 第九十九条第一項第二号 (Article 99, paragraph (1), item (ii)), art-99/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1/item-2
- art-99/par-2: 前項第一号 → 所得税法施行令 第九十九条第一項第一号 (Article 99, paragraph (1), item (i)), art-99/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1/item-1
- art-99/par-2: 同項第二号 → 所得税法施行令 第九十九条第一項第二号 (Article 99, paragraph (1), item (ii)), art-99/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1/item-2
- art-99/par-2: 同項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1
- art-99-2/par-1: 前条第一項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1
- art-99-2/par-2: 前項 → 所得税法施行令 第九十九条の二第一項 (Article 99-2, paragraph (1)), art-99-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-1
- art-99-2/par-2: 次条第一項 → 所得税法施行令 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-100/par-1
- art-99-2/par-3: 前項 → 所得税法施行令 第九十九条の二第二項 (Article 99-2, paragraph (2)), art-99-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-2
- art-99-2/par-3: 次条第一項 → 所得税法施行令 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-100/par-1
- art-99-2/par-4: 第一項 → 所得税法施行令 第九十九条の二第一項 (Article 99-2, paragraph (1)), art-99-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-1
- art-99-2/par-5: 前二項 → 所得税法施行令 第九十九条の二第三項 (Article 99-2, paragraph (3)), art-99-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-3
- art-99-2/par-5: 前二項 → 所得税法施行令 第九十九条の二第四項 (Article 99-2, paragraph (4)), art-99-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-4
- art-99-2/par-6: 第四項 → 所得税法施行令 第九十九条の二第四項 (Article 99-2, paragraph (4)), art-99-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-4
- art-99-2/par-7: 第四項 → 所得税法施行令 第九十九条の二第四項 (Article 99-2, paragraph (4)), art-99-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-4
- art-99-2/par-7: 次条第一項 → 所得税法施行令 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-100/par-1
- art-99-2/par-7: 前条第一項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1
- art-100/par-1: 第九十九条第一項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1
- art-100/par-2: 前項 → 所得税法施行令 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-100/par-1
- art-100/par-2: 第九十九条第一項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1
- art-100/par-2/item-2: 前号 → 所得税法施行令 第百条第二項第一号 (Article 100, paragraph (2), item (i)), art-100/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-100/par-2/item-1
- art-101/par-1: 次条第一項 → 所得税法施行令 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-102/par-1
- art-101/par-2: 前項 → 所得税法施行令 第百一条第一項 (Article 101, paragraph (1)), art-101/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-1
- art-101/par-3: 前項 → 所得税法施行令 第百一条第二項 (Article 101, paragraph (2)), art-101/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-2
- art-101/par-4: 第二項 → 所得税法施行令 第百一条第二項 (Article 101, paragraph (2)), art-101/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-2
- art-101/par-5: 第二項 → 所得税法施行令 第百一条第二項 (Article 101, paragraph (2)), art-101/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-2
- art-102/par-1: 法第四十七条第一項 → 所得税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/income-tax-act/art-47/par-1 (e-Gov law ID 340AC0000000033)
- art-102/par-1: 第九十九条第一項第一号 → 所得税法施行令 第九十九条第一項第一号 (Article 99, paragraph (1), item (i)), art-99/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1/item-1
- art-102/par-2: 前項 → 所得税法施行令 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-102/par-1
- art-102/par-2: 第九十九条第一項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1
- art-103/par-1: 第九十九条第一項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1
- art-103/par-1: 第九十九条の二第一項 → 所得税法施行令 第九十九条の二第一項 (Article 99-2, paragraph (1)), art-99-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-1
- art-103/par-1/item-1/sub-1: 関税法第二条第一項第四号の二 → e-Gov law 329AC0000000061, 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — not held in this collection
- art-103/par-1/item-2: この号 → 所得税法施行令 第百三条第一項第二号 (Article 103, paragraph (1), item (ii)), art-103/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1/item-2
- art-103/par-1/item-3: 前二号 → 所得税法施行令 第百三条第一項第一号 (Article 103, paragraph (1), item (i)), art-103/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1/item-1
- art-103/par-1/item-3: 前二号 → 所得税法施行令 第百三条第一項第二号 (Article 103, paragraph (1), item (ii)), art-103/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1/item-2
- art-103/par-2: 前項 → 所得税法施行令 第百三条第一項 (Article 103, paragraph (1)), art-103/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1
- art-103/par-2/item-1: 法第四十条第一項第一号 → 所得税法 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-40/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-103/par-2/item-2: 法第四十条第一項第二号 → 所得税法 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-40/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-103/par-3: 法第四十一条第二項 → 所得税法 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/en/income-tax-act/art-41/par-2 (e-Gov law ID 340AC0000000033)
- art-103/par-3: 第一項 → 所得税法施行令 第百三条第一項 (Article 103, paragraph (1)), art-103/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1
- art-104/par-1: 第九十九条第一項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99/par-1
- art-104/par-1: 第九十九条の二第一項 → 所得税法施行令 第九十九条の二第一項 (Article 99-2, paragraph (1)), art-99-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-99-2/par-1
- art-104/par-1: 前条第一項 → 所得税法施行令 第百三条第一項 (Article 103, paragraph (1)), art-103/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1
- art-104/par-1/item-3: 前二号 → 所得税法施行令 第百四条第一項第一号 (Article 104, paragraph (1), item (i)), art-104/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-104/par-1/item-1
- art-104/par-1/item-3: 前二号 → 所得税法施行令 第百四条第一項第二号 (Article 104, paragraph (1), item (ii)), art-104/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-104/par-1/item-2
- art-105/par-1: 法第四十八条第一項 → 所得税法 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/en/income-tax-act/art-48/par-1 (e-Gov law ID 340AC0000000033)
- art-105/par-1: この条 → 所得税法施行令 第百五条 (Article 105), art-105 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105
- art-105/par-1: この項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-105/par-1/item-1: この項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-105/par-2: 第百十条から第百十六条まで → 所得税法施行令 第百十条 (Article 110), art-110 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110
- art-105/par-2: 第百十条から第百十六条まで → 所得税法施行令 第百十一条 (Article 111), art-111 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-111
- art-105/par-2: 第百十条から第百十六条まで → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112
- art-105/par-2: 第百十条から第百十六条まで → 所得税法施行令 第百十三条 (Article 113), art-113 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113
- art-105/par-2: 第百十条から第百十六条まで → 所得税法施行令 第百十三条の二 (Article 113-2), art-113-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2
- art-105/par-2: 第百十条から第百十六条まで → 所得税法施行令 第百十四条 (Article 114), art-114 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114
- art-105/par-2: 第百十条から第百十六条まで → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-115
- art-105/par-2: 第百十条から第百十六条まで → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-116
- art-105/par-2: この項 → 所得税法施行令 第百五条第二項 (Article 105, paragraph (2)), art-105/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-2
- art-105/par-2: 前項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-106/par-2: この項 → 所得税法施行令 第百六条第二項 (Article 106, paragraph (2)), art-106/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-106/par-2
- art-106/par-2: 前条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-107/par-1: 次条第一項 → 所得税法施行令 第百八条第一項 (Article 108, paragraph (1)), art-108/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-108/par-1
- art-107/par-2: 第百一条第二項から第五項まで → 所得税法施行令 第百一条第二項 (Article 101, paragraph (2)), art-101/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-2
- art-107/par-2: 第百一条第二項から第五項まで → 所得税法施行令 第百一条第三項 (Article 101, paragraph (3)), art-101/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-3
- art-107/par-2: 第百一条第二項から第五項まで → 所得税法施行令 第百一条第四項 (Article 101, paragraph (4)), art-101/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-4
- art-107/par-2: 第百一条第二項から第五項まで → 所得税法施行令 第百一条第五項 (Article 101, paragraph (5)), art-101/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-5
- art-107/par-2: 前項 → 所得税法施行令 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-107/par-1
- art-108/par-1: 法第四十八条第一項 → 所得税法 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/en/income-tax-act/art-48/par-1 (e-Gov law ID 340AC0000000033)
- art-108/par-1: 第百五条第一項第一号 → 所得税法施行令 第百五条第一項第一号 (Article 105, paragraph (1), item (i)), art-105/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1/item-1
- art-108/par-2: 前項 → 所得税法施行令 第百八条第一項 (Article 108, paragraph (1)), art-108/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-108/par-1
- art-108/par-2: この項 → 所得税法施行令 第百八条第二項 (Article 108, paragraph (2)), art-108/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-108/par-2
- art-108/par-2: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-109/par-1: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-109/par-1/item-1: 第三号 → 所得税法施行令 第百九条第一項第三号 (Article 109, paragraph (1), item (iii)), art-109/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-3
- art-109/par-1/item-1: 投資信託及び投資法人に関する法律第二条第十七項 → e-Gov law 326AC0100000198, 第二条第十七項 (Article 2, paragraph (17)), art-2/par-17 — not held in this collection
- art-109/par-1/item-1: この号 → 所得税法施行令 第百九条第一項第一号 (Article 109, paragraph (1), item (i)), art-109/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-1
- art-109/par-1/item-1: 第四号 → 所得税法施行令 第百九条第一項第四号 (Article 109, paragraph (1), item (iv)), art-109/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-4
- art-109/par-1/item-2: 第八十四条第一項 → 所得税法施行令 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-2#art-84/par-1
- art-109/par-1/item-2: 同条第二項第二号 → 所得税法施行令 第八十四条第二項第二号 (Article 84, paragraph (2), item (ii)), art-84/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-2#art-84/par-2/item-2
- art-109/par-1/item-3: 第八十四条第三項 → 所得税法施行令 第八十四条第三項 (Article 84, paragraph (3)), art-84/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-2#art-84/par-3
- art-109/par-1/item-3: 同項第三号 → 所得税法施行令 第八十四条第三項第三号 (Article 84, paragraph (3), item (iii)), art-84/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-2#art-84/par-3/item-3
- art-109/par-1/item-4: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-109/par-1/item-4: 次条第一項 → 所得税法施行令 第百十条第一項 (Article 110, paragraph (1)), art-110/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110/par-1
- art-109/par-1/item-5: 第三号 → 所得税法施行令 第百九条第一項第三号 (Article 109, paragraph (1), item (iii)), art-109/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-3
- art-109/par-1/item-6: 前各号 → 所得税法施行令 第百九条第一項第一号 (Article 109, paragraph (1), item (i)), art-109/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-1
- art-109/par-1/item-6: 前各号 → 所得税法施行令 第百九条第一項第二号 (Article 109, paragraph (1), item (ii)), art-109/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-2
- art-109/par-1/item-6: 前各号 → 所得税法施行令 第百九条第一項第三号 (Article 109, paragraph (1), item (iii)), art-109/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-3
- art-109/par-1/item-6: 前各号 → 所得税法施行令 第百九条第一項第四号 (Article 109, paragraph (1), item (iv)), art-109/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-4
- art-109/par-1/item-6: 前各号 → 所得税法施行令 第百九条第一項第五号 (Article 109, paragraph (1), item (v)), art-109/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1/item-5
- art-109/par-2: 前項 → 所得税法施行令 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109/par-1
- art-109/par-2/item-1: 法第四十条第一項第一号 → 所得税法 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-40/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-109/par-2/item-2: 法第四十条第一項第二号 → 所得税法 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-40/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-110/par-1: この項 → 所得税法施行令 第百十条第一項 (Article 110, paragraph (1)), art-110/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110/par-1
- art-110/par-1: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-110/par-2: この項 → 所得税法施行令 第百十条第二項 (Article 110, paragraph (2)), art-110/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110/par-2
- art-110/par-2: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-111/par-1: この項 → 所得税法施行令 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-111/par-1
- art-111/par-1: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-111/par-2: この項 → 所得税法施行令 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-111/par-2
- art-111/par-2: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-112/par-1: この項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-1
- art-112/par-1: 第六十一条第六項第五号 → 所得税法施行令 第六十一条第六項第五号 (Article 61, paragraph (6), item (v)), art-61/par-6/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-5
- art-112/par-1: 次項 → 所得税法施行令 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-2
- art-112/par-1: 同条第六項第十号 → 所得税法施行令 第六十一条第六項第十号 (Article 61, paragraph (6), item (x)), art-61/par-6/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-10
- art-112/par-1: 次条第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-1
- art-112/par-1: 第四項 → 所得税法施行令 第百十三条第四項 (Article 113, paragraph (4)), art-113/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-4
- art-112/par-1: 第百十三条の二第三項 → 所得税法施行令 第百十三条の二第三項 (Article 113-2, paragraph (3)), art-113-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-3
- art-112/par-1: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-112/par-1: 法第二十五条第一項第一号 → 所得税法 第二十五条第一項第一号 (Article 25, paragraph (1), item (i)), art-25/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-112/par-2: この項 → 所得税法施行令 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-2
- art-112/par-2: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-112/par-2: 法第二十五条第一項第一号 → 所得税法 第二十五条第一項第一号 (Article 25, paragraph (1), item (i)), art-25/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-112/par-3: この項 → 所得税法施行令 第百十二条第三項 (Article 112, paragraph (3)), art-112/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-3
- art-112/par-3: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-113/par-1: この項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-1
- art-113/par-1: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-113/par-1: 法人税法第二条第十二号の九 → 法人税法 第二条第一項第十二号の九 (Article 2, paragraph (1), item (xii-9)), art-2/par-1/item-12-9 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-9 (e-Gov law ID 340AC0000000034)
- art-113/par-1: 第六十一条第六項第三号 → 所得税法施行令 第六十一条第六項第三号 (Article 61, paragraph (6), item (iii)), art-61/par-6/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-3
- art-113/par-1: 第四項 → 所得税法施行令 第百十三条第四項 (Article 113, paragraph (4)), art-113/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-4
- art-113/par-1: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-113/par-1: 第六十一条第二項第二号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-2
- art-113/par-1: 法第二十五条第一項第二号 → 所得税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-113/par-2: この項 → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-2
- art-113/par-2: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-113/par-2: 次項 → 所得税法施行令 第百十三条第三項 (Article 113, paragraph (3)), art-113/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-3
- art-113/par-2: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-113/par-2: 第六十一条第六項第六号 → 所得税法施行令 第六十一条第六項第六号 (Article 61, paragraph (6), item (vi)), art-61/par-6/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-6
- art-113/par-2: 第四項 → 所得税法施行令 第百十三条第四項 (Article 113, paragraph (4)), art-113/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-4
- art-113/par-2: 第六十一条第二項第二号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-2
- art-113/par-2: 法第二十五条第一項第二号 → 所得税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-113/par-3: この項 → 所得税法施行令 第百十三条第三項 (Article 113, paragraph (3)), art-113/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-3
- art-113/par-3: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-113/par-3: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-113/par-3: 第六十一条第二項第二号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-2
- art-113/par-4: 第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-1
- art-113/par-5: 第三項 → 所得税法施行令 第百十三条第三項 (Article 113, paragraph (3)), art-113/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-3
- art-113/par-5: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-113/par-6: この項 → 所得税法施行令 第百十三条第六項 (Article 113, paragraph (6)), art-113/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-6
- art-113/par-6: 第八項 → 所得税法施行令 第百十三条第八項 (Article 113, paragraph (8)), art-113/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-8
- art-113/par-6: 信託法第百三条第六項 → e-Gov law 418AC0000000108, 第百三条第六項 (Article 103, paragraph (6)), art-103/par-6 — not held in this collection
- art-113/par-6: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-113/par-6: 第一号 → 所得税法施行令 第百十三条第六項第一号 (Article 113, paragraph (6), item (i)), art-113/par-6/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-6/item-1
- art-113/par-6: 第二号 → 所得税法施行令 第百十三条第六項第二号 (Article 113, paragraph (6), item (ii)), art-113/par-6/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-6/item-2
- art-113/par-6/item-2: 前号 → 所得税法施行令 第百十三条第六項第一号 (Article 113, paragraph (6), item (i)), art-113/par-6/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-6/item-1
- art-113/par-7: この項 → 所得税法施行令 第百十三条第七項 (Article 113, paragraph (7)), art-113/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-7
- art-113/par-7: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-113/par-7: 前項 → 所得税法施行令 第百十三条第六項 (Article 113, paragraph (6)), art-113/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-6
- art-113/par-8: 第六項 → 所得税法施行令 第百十三条第六項 (Article 113, paragraph (6)), art-113/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-6
- art-113/par-9: 第七項 → 所得税法施行令 第百十三条第七項 (Article 113, paragraph (7)), art-113/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-7
- art-113-2/par-1: この項 → 所得税法施行令 第百十三条の二第一項 (Article 113-2, paragraph (1)), art-113-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-1
- art-113-2/par-1: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-113-2/par-1: 法人税法第二条第十二号の十五の二 → 法人税法 第二条第一項第十二号の十五の二 (Article 2, paragraph (1), item (xii-15-2)), art-2/par-1/item-12-15-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-15-2 (e-Gov law ID 340AC0000000034)
- art-113-2/par-1: 第三項 → 所得税法施行令 第百十三条の二第三項 (Article 113-2, paragraph (3)), art-113-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-3
- art-113-2/par-1: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-113-2/par-1: 第六十一条第二項第三号 → 所得税法施行令 第六十一条第二項第三号 (Article 61, paragraph (2), item (iii)), art-61/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-3
- art-113-2/par-1: 法第二十五条第一項第三号 → 所得税法 第二十五条第一項第三号 (Article 25, paragraph (1), item (iii)), art-25/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-113-2/par-2: この項 → 所得税法施行令 第百十三条の二第二項 (Article 113-2, paragraph (2)), art-113-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-2
- art-113-2/par-2: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-113-2/par-2: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-113-2/par-2: 第六十一条第二項第三号 → 所得税法施行令 第六十一条第二項第三号 (Article 61, paragraph (2), item (iii)), art-61/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-3
- art-113-2/par-3: 第一項 → 所得税法施行令 第百十三条の二第一項 (Article 113-2, paragraph (1)), art-113-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-1
- art-113-2/par-3: 第六十一条第六項第十二号 → 所得税法施行令 第六十一条第六項第十二号 (Article 61, paragraph (6), item (xii)), art-61/par-6/item-12 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-12
- art-113-2/par-4: 第二項 → 所得税法施行令 第百十三条の二第二項 (Article 113-2, paragraph (2)), art-113-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-2
- art-113-2/par-4: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-114/par-1: この項 → 所得税法施行令 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-1
- art-114/par-1: 法第二十五条第一項第四号 → 所得税法 第二十五条第一項第四号 (Article 25, paragraph (1), item (iv)), art-25/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-114/par-1: 第一号 → 所得税法施行令 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-1/item-1
- art-114/par-1: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-114/par-1: 第六十一条第二項第四号 → 所得税法施行令 第六十一条第二項第四号 (Article 61, paragraph (2), item (iv)), art-61/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-4
- art-114/par-1: 次項 → 所得税法施行令 第百十四条第二項 (Article 114, paragraph (2)), art-114/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-2
- art-114/par-1/item-1: 第六十一条第二項第四号 → 所得税法施行令 第六十一条第二項第四号 (Article 61, paragraph (2), item (iv)), art-61/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-4
- art-114/par-1/item-2: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-114/par-1/item-2: 第六十一条第二項第五号 → 所得税法施行令 第六十一条第二項第五号 (Article 61, paragraph (2), item (v)), art-61/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-5
- art-114/par-2: 前項 → 所得税法施行令 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-1
- art-114/par-3: この項 → 所得税法施行令 第百十四条第三項 (Article 114, paragraph (3)), art-114/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-3
- art-114/par-3: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-114/par-4: この項 → 所得税法施行令 第百十四条第四項 (Article 114, paragraph (4)), art-114/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-4
- art-114/par-4: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-114/par-4: 次項 → 所得税法施行令 第百十四条第五項 (Article 114, paragraph (5)), art-114/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-5
- art-114/par-5: 前項 → 所得税法施行令 第百十四条第四項 (Article 114, paragraph (4)), art-114/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-4
- art-114/par-6: この項 → 所得税法施行令 第百十四条第六項 (Article 114, paragraph (6)), art-114/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-6
- art-114/par-6: 第二十七条 → 所得税法施行令 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-2/from-art-25#art-27
- art-114/par-6: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-114/par-7: この項 → 所得税法施行令 第百十四条第七項 (Article 114, paragraph (7)), art-114/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-7
- art-114/par-7: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-115/par-1: この条 → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-115
- art-115/par-1: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-116/par-1: この条 → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-116
- art-116/par-1: 法人税法第二条第十一号 → 法人税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-11 (e-Gov law ID 340AC0000000034)
- art-116/par-1: 同条第十二号の二 → 法人税法 第二条第一項第十二号の二 (Article 2, paragraph (1), item (xii-2)), art-2/par-1/item-12-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-2 (e-Gov law ID 340AC0000000034)
- art-116/par-1: 同条第十二号の六 → 法人税法 第二条第一項第十二号の六 (Article 2, paragraph (1), item (xii-6)), art-2/par-1/item-12-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-6 (e-Gov law ID 340AC0000000034)
- art-116/par-1: 同条第十二号の六の五 → 法人税法 第二条第一項第十二号の六の五 (Article 2, paragraph (1), item (xii-6-5)), art-2/par-1/item-12-6-5 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-6-5 (e-Gov law ID 340AC0000000034)
- art-116/par-1: 同法第二条第十二号 → 法人税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12 (e-Gov law ID 340AC0000000034)
- art-116/par-1: 同条第十二号の三 → 法人税法 第二条第一項第十二号の三 (Article 2, paragraph (1), item (xii-3)), art-2/par-1/item-12-3 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-3 (e-Gov law ID 340AC0000000034)
- art-116/par-1: 同条第十二号の六の三 → 法人税法 第二条第一項第十二号の六の三 (Article 2, paragraph (1), item (xii-6-3)), art-2/par-1/item-12-6-3 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-6-3 (e-Gov law ID 340AC0000000034)
- art-116/par-1: 同条第十二号の六の六 → 法人税法 第二条第一項第十二号の六の六 (Article 2, paragraph (1), item (xii-6-6)), art-2/par-1/item-12-6-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-6-6 (e-Gov law ID 340AC0000000034)
- art-116/par-1: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1
- art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十条 (Article 110), art-110 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110
- art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十一条 (Article 111), art-111 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-111
- art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112
- art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十三条 (Article 113), art-113 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113
- art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十三条の二 (Article 113-2), art-113-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2
- art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十四条 (Article 114), art-114 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114
- art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-115
- art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-116
- art-117/par-1: この条 → 所得税法施行令 第百十七条 (Article 117), art-117 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-117
- art-118/par-1: 法第四十八条第三項 → 所得税法 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — https://japanlaw.org/en/income-tax-act/art-48/par-3 (e-Gov law ID 340AC0000000033)
- art-118/par-1: 法第三十七条第一項 → 所得税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/income-tax-act/art-37/par-1 (e-Gov law ID 340AC0000000033)
- art-118/par-1: 法第三十八条第一項 → 所得税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/income-tax-act/art-38/par-1 (e-Gov law ID 340AC0000000033)
- art-118/par-1: この項 → 所得税法施行令 第百十八条第一項 (Article 118, paragraph (1)), art-118/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-118/par-1
- art-118/par-1: 第百五条第一項第一号 → 所得税法施行令 第百五条第一項第一号 (Article 105, paragraph (1), item (i)), art-105/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105/par-1/item-1
- art-118/par-2: 第百九条から前条まで → 所得税法施行令 第百九条 (Article 109), art-109 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109
- art-118/par-2: 第百九条から前条まで → 所得税法施行令 第百十条 (Article 110), art-110 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110
- art-118/par-2: 第百九条から前条まで → 所得税法施行令 第百十一条 (Article 111), art-111 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-111
- art-118/par-2: 第百九条から前条まで → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112
- art-118/par-2: 第百九条から前条まで → 所得税法施行令 第百十三条 (Article 113), art-113 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113
- art-118/par-2: 第百九条から前条まで → 所得税法施行令 第百十三条の二 (Article 113-2), art-113-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2
- art-118/par-2: 第百九条から前条まで → 所得税法施行令 第百十四条 (Article 114), art-114 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114
- art-118/par-2: 第百九条から前条まで → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-115
- art-118/par-2: 第百九条から前条まで → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-116
- art-118/par-2: 第百九条から前条まで → 所得税法施行令 第百十七条 (Article 117), art-117 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-117
- art-118/par-2: 前項 → 所得税法施行令 第百十八条第一項 (Article 118, paragraph (1)), art-118/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-118/par-1
- art-119/par-1: 金融商品取引法第百五十六条の二十四第一項 → 金融商品取引法 第百五十六条の二十四第一項 (Article 156-24, paragraph (1)), art-156-24/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-156-24/par-1 (e-Gov law ID 323AC0000000025)
- art-119/par-1: 同法第二十八条第八項第三号 → 金融商品取引法 第二十八条第八項第三号 (Article 28, paragraph (8), item (iii)), art-28/par-8/item-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-28/par-8/item-3 (e-Gov law ID 323AC0000000025)
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百五条 (Article 105), art-105 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-105
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百六条 (Article 106), art-106 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-106
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百七条 (Article 107), art-107 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-107
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百八条 (Article 108), art-108 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-108
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百九条 (Article 109), art-109 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-109
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百十条 (Article 110), art-110 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百十一条 (Article 111), art-111 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-111
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百十三条 (Article 113), art-113 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百十三条の二 (Article 113-2), art-113-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百十四条 (Article 114), art-114 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-115
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-116
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百十七条 (Article 117), art-117 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-117
- art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百十八条 (Article 118), art-118 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-118
- art-119-2/par-1: 法第四十八条の二第一項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/en/income-tax-act/art-48-2/par-1 (e-Gov law ID 340AC0000000033)
- art-119-2/par-1: 第二号 → 所得税法施行令 第百十九条の二第一項第二号 (Article 119-2, paragraph (1), item (ii)), art-119-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-2/par-1/item-2
- art-119-2/par-1: この項 → 所得税法施行令 第百十九条の二第一項 (Article 119-2, paragraph (1)), art-119-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-2/par-1
- art-119-2/par-1/item-1: 法第四十八条の二第一項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/en/income-tax-act/art-48-2/par-1 (e-Gov law ID 340AC0000000033)
- art-119-2/par-2: 前項 → 所得税法施行令 第百十九条の二第一項 (Article 119-2, paragraph (1)), art-119-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-2/par-1
- art-119-3/par-2: この項 → 所得税法施行令 第百十九条の三第二項 (Article 119-3, paragraph (2)), art-119-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-3/par-2
- art-119-3/par-2: 前条第一項 → 所得税法施行令 第百十九条の二第一項 (Article 119-2, paragraph (1)), art-119-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-2/par-1
- art-119-3/par-3: 前条第二項 → 所得税法施行令 第百十九条の二第二項 (Article 119-2, paragraph (2)), art-119-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-2/par-2
- art-119-3/par-3: 前項 → 所得税法施行令 第百十九条の三第二項 (Article 119-3, paragraph (2)), art-119-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-3/par-2
- art-119-4/par-1: 次条第一項 → 所得税法施行令 第百十九条の五第一項 (Article 119-5, paragraph (1)), art-119-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-5/par-1
- art-119-4/par-2: 第百一条第二項から第五項まで → 所得税法施行令 第百一条第二項 (Article 101, paragraph (2)), art-101/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-2
- art-119-4/par-2: 第百一条第二項から第五項まで → 所得税法施行令 第百一条第三項 (Article 101, paragraph (3)), art-101/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-3
- art-119-4/par-2: 第百一条第二項から第五項まで → 所得税法施行令 第百一条第四項 (Article 101, paragraph (4)), art-101/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-4
- art-119-4/par-2: 第百一条第二項から第五項まで → 所得税法施行令 第百一条第五項 (Article 101, paragraph (5)), art-101/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-101/par-5
- art-119-4/par-2: 前項 → 所得税法施行令 第百十九条の四第一項 (Article 119-4, paragraph (1)), art-119-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-4/par-1
- art-119-5/par-1: 法第四十八条の二第一項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/en/income-tax-act/art-48-2/par-1 (e-Gov law ID 340AC0000000033)
- art-119-5/par-1: 第百十九条の二第一項第一号 → 所得税法施行令 第百十九条の二第一項第一号 (Article 119-2, paragraph (1), item (i)), art-119-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-2/par-1/item-1
- art-119-5/par-2: 前項 → 所得税法施行令 第百十九条の五第一項 (Article 119-5, paragraph (1)), art-119-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-5/par-1
- art-119-5/par-2: この項 → 所得税法施行令 第百十九条の五第二項 (Article 119-5, paragraph (2)), art-119-5/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-5/par-2
- art-119-5/par-2: 第百十九条の二第一項 → 所得税法施行令 第百十九条の二第一項 (Article 119-2, paragraph (1)), art-119-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-2/par-1
- art-119-6/par-1: 第百十九条の二第一項 → 所得税法施行令 第百十九条の二第一項 (Article 119-2, paragraph (1)), art-119-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-2/par-1
- art-119-6/par-1/item-3: 前二号 → 所得税法施行令 第百十九条の六第一項第一号 (Article 119-6, paragraph (1), item (i)), art-119-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-6/par-1/item-1
- art-119-6/par-1/item-3: 前二号 → 所得税法施行令 第百十九条の六第一項第二号 (Article 119-6, paragraph (1), item (ii)), art-119-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-6/par-1/item-2
- art-119-6/par-2: 前項 → 所得税法施行令 第百十九条の六第一項 (Article 119-6, paragraph (1)), art-119-6/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-6/par-1
- art-119-6/par-2/item-1: 法第四十条第一項第一号 → 所得税法 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-40/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-119-6/par-2/item-2: 法第四十条第一項第二号 → 所得税法 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-40/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-119-7/par-1: この条 → 所得税法施行令 第百十九条の七 (Article 119-7), art-119-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-7
- art-119-7/par-1: 第百十九条の二から前条まで → 所得税法施行令 第百十九条の二 (Article 119-2), art-119-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-2
- art-119-7/par-1: 第百十九条の二から前条まで → 所得税法施行令 第百十九条の三 (Article 119-3), art-119-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-3
- art-119-7/par-1: 第百十九条の二から前条まで → 所得税法施行令 第百十九条の四 (Article 119-4), art-119-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-4
- art-119-7/par-1: 第百十九条の二から前条まで → 所得税法施行令 第百十九条の五 (Article 119-5), art-119-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-5
- art-119-7/par-1: 第百十九条の二から前条まで → 所得税法施行令 第百十九条の六 (Article 119-6), art-119-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-119-6
- art-120/par-1: 第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-120/par-1: 法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033)
- art-120/par-1/item-1: 第三号 → 所得税法施行令 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-3
- art-120/par-1/item-2: 第六条第一号 → 所得税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-1
- art-120/par-1/item-2: 同条第二号から第七号まで → 所得税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-2
- art-120/par-1/item-2: 同条第二号から第七号まで → 所得税法施行令 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-3
- art-120/par-1/item-2: 同条第二号から第七号まで → 所得税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-4
- art-120/par-1/item-2: 同条第二号から第七号まで → 所得税法施行令 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-5
- art-120/par-1/item-2: 同条第二号から第七号まで → 所得税法施行令 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-6
- art-120/par-1/item-2: 同条第二号から第七号まで → 所得税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-7
- art-120/par-1/item-2: 次号 → 所得税法施行令 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-3
- art-120/par-1/item-2: 第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-120/par-1/item-3: 第五号 → 所得税法施行令 第百二十条第一項第五号 (Article 120, paragraph (1), item (v)), art-120/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-5
- art-120/par-1/item-3: 第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-120/par-1/item-4: 第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-8
- art-120/par-1/item-4: 次号 → 所得税法施行令 第百二十条第一項第五号 (Article 120, paragraph (1), item (v)), art-120/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-5
- art-120/par-1/item-4: 同条第九号 → 所得税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-9
- art-120/par-1/item-5: 第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-8
- art-120/par-1/item-6: この号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-120/par-1/item-6: この項 → 所得税法施行令 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1
- art-120/par-1/item-6: 次項 → 所得税法施行令 第百二十条第二項 (Article 120, paragraph (2)), art-120/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-2
- art-120/par-2: 前項第三号 → 所得税法施行令 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-3
- art-120/par-2: 同項第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-120/par-3: 第一項第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-120-2/par-1: 第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
- art-120-2/par-1: 法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033)
- art-120-2/par-1/item-1: 第六条第一号 → 所得税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-1
- art-120-2/par-1/item-1: 第二号 → 所得税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-2
- art-120-2/par-1/item-1: 第三号 → 所得税法施行令 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-3
- art-120-2/par-1/item-1: 第六号 → 所得税法施行令 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-6
- art-120-2/par-1/item-2: 第六条第三号から第七号まで → 所得税法施行令 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-3
- art-120-2/par-1/item-2: 第六条第三号から第七号まで → 所得税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-4
- art-120-2/par-1/item-2: 第六条第三号から第七号まで → 所得税法施行令 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-5
- art-120-2/par-1/item-2: 第六条第三号から第七号まで → 所得税法施行令 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-6
- art-120-2/par-1/item-2: 第六条第三号から第七号まで → 所得税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-7
- art-120-2/par-1/item-2: 次号 → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3
- art-120-2/par-1/item-2: 第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
- art-120-2/par-1/item-3: 第五号 → 所得税法施行令 第百二十条の二第一項第五号 (Article 120-2, paragraph (1), item (v)), art-120-2/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-5
- art-120-2/par-1/item-3: 第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
- art-120-2/par-1/item-3/sub-1: 第六条第一号 → 所得税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-1
- art-120-2/par-1/item-3/sub-1: 第二号 → 所得税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-2
- art-120-2/par-1/item-4: 第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-8
- art-120-2/par-1/item-4: 次号 → 所得税法施行令 第百二十条の二第一項第五号 (Article 120-2, paragraph (1), item (v)), art-120-2/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-5
- art-120-2/par-1/item-4: 第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
- art-120-2/par-1/item-4: 同条第九号 → 所得税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-9
- art-120-2/par-1/item-5: 第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-8
- art-120-2/par-1/item-6: 法第六十条第一項 → 所得税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/income-tax-act/art-60/par-1 (e-Gov law ID 340AC0000000033)
- art-120-2/par-2: 前項 → 所得税法施行令 第百二十条の二第一項 (Article 120-2, paragraph (1)), art-120-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1
- art-120-2/par-2: この項 → 所得税法施行令 第百二十条の二第二項 (Article 120-2, paragraph (2)), art-120-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2
- art-120-2/par-2/item-2/sub-1: 前項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1
- art-120-2/par-2/item-2/sub-1: この号 → 所得税法施行令 第百二十条の二第二項第二号 (Article 120-2, paragraph (2), item (ii)), art-120-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-2
- art-120-2/par-2/item-2/sub-2: 前項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1
- art-120-2/par-2/item-3: 前条第二項 → 所得税法施行令 第百二十条第二項 (Article 120, paragraph (2)), art-120/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-2
- art-120-2/par-2/item-5: 法第六十七条の二第三項 → 所得税法 第六十七条の二第三項 (Article 67-2, paragraph (3)), art-67-2/par-3 — https://japanlaw.org/en/income-tax-act/art-67-2/par-3 (e-Gov law ID 340AC0000000033)
- art-120-2/par-2/item-5: この号 → 所得税法施行令 第百二十条の二第二項第五号 (Article 120-2, paragraph (2), item (v)), art-120-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-5
- art-120-2/par-2/item-5: 第七号 → 所得税法施行令 第百二十条の二第二項第七号 (Article 120-2, paragraph (2), item (vii)), art-120-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-7
- art-120-2/par-2/item-5/sub-1: この号 → 所得税法施行令 第百二十条の二第二項第五号 (Article 120-2, paragraph (2), item (v)), art-120-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-5
- art-120-2/par-2/item-5/sub-4: 第百二十九条 → 所得税法施行令 第百二十九条 (Article 129), art-129 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-129
- art-120-2/par-3: 第一項第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
- art-120-3/par-1: 第六条第一号から第八号まで → 所得税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-1
- art-120-3/par-1: 第六条第一号から第八号まで → 所得税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-2
- art-120-3/par-1: 第六条第一号から第八号まで → 所得税法施行令 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-3
- art-120-3/par-1: 第六条第一号から第八号まで → 所得税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-4
- art-120-3/par-1: 第六条第一号から第八号まで → 所得税法施行令 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-5
- art-120-3/par-1: 第六条第一号から第八号まで → 所得税法施行令 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-6
- art-120-3/par-1: 第六条第一号から第八号まで → 所得税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-7
- art-120-3/par-1: 第六条第一号から第八号まで → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-8
- art-120-3/par-1: 次条 → 所得税法施行令 第百二十一条 (Article 121), art-121 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121
- art-120-3/par-1: 第百二十二条 → 所得税法施行令 第百二十二条 (Article 122), art-122 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122
- art-120-3/par-1: 第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-1
- art-120-3/par-1: 第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-120-3/par-1: 前条第一項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1
- art-120-3/par-1: 第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
- art-120-3/par-1: 第百二十条第一項第一号から第五号まで → 所得税法施行令 第百二十条第一項第二号 (Article 120, paragraph (1), item (ii)), art-120/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-2
- art-120-3/par-1: 第百二十条第一項第一号から第五号まで → 所得税法施行令 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-3
- art-120-3/par-1: 第百二十条第一項第一号から第五号まで → 所得税法施行令 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-4
- art-120-3/par-1: 第百二十条第一項第一号から第五号まで → 所得税法施行令 第百二十条第一項第五号 (Article 120, paragraph (1), item (v)), art-120/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-5
- art-120-3/par-1: 前条第一項第一号から第五号まで → 所得税法施行令 第百二十条の二第一項第二号 (Article 120-2, paragraph (1), item (ii)), art-120-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-2
- art-120-3/par-1: 前条第一項第一号から第五号まで → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3
- art-120-3/par-1: 前条第一項第一号から第五号まで → 所得税法施行令 第百二十条の二第一項第四号 (Article 120-2, paragraph (1), item (iv)), art-120-2/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-4
- art-120-3/par-1: 前条第一項第一号から第五号まで → 所得税法施行令 第百二十条の二第一項第五号 (Article 120-2, paragraph (1), item (v)), art-120-2/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-5
- art-120-3/par-1: 第三項 → 所得税法施行令 第百二十条の三第三項 (Article 120-3, paragraph (3)), art-120-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-3
- art-120-3/par-1: この項 → 所得税法施行令 第百二十条の三第一項 (Article 120-3, paragraph (1)), art-120-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-1
- art-120-3/par-2: 前項 → 所得税法施行令 第百二十条の三第一項 (Article 120-3, paragraph (1)), art-120-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-1
- art-120-3/par-2: 次項 → 所得税法施行令 第百二十条の三第三項 (Article 120-3, paragraph (3)), art-120-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-3
- art-120-3/par-3: 前項 → 所得税法施行令 第百二十条の三第二項 (Article 120-3, paragraph (2)), art-120-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-2
- art-120-3/par-4: 第一項 → 所得税法施行令 第百二十条の三第一項 (Article 120-3, paragraph (1)), art-120-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-1
- art-120-3/par-5: 前二項 → 所得税法施行令 第百二十条の三第三項 (Article 120-3, paragraph (3)), art-120-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-3
- art-120-3/par-5: 前二項 → 所得税法施行令 第百二十条の三第四項 (Article 120-3, paragraph (4)), art-120-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-4
- art-120-3/par-6: 第四項 → 所得税法施行令 第百二十条の三第四項 (Article 120-3, paragraph (4)), art-120-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-4
- art-120-3/par-7: 第四項 → 所得税法施行令 第百二十条の三第四項 (Article 120-3, paragraph (4)), art-120-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-4
- art-120-3/par-7: 第百二十三条第一項 → 所得税法施行令 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-1
- art-120-3/par-7: 第百二十条第一項 → 所得税法施行令 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1
- art-120-3/par-7: 前条第一項 → 所得税法施行令 第百二十条の二第一項 (Article 120-2, paragraph (1)), art-120-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1
- art-120-3/par-7: 第百二十条第一項第四号 → 所得税法施行令 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-4
- art-120-3/par-7: 前条第一項第四号 → 所得税法施行令 第百二十条の二第一項第四号 (Article 120-2, paragraph (1), item (iv)), art-120-2/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-4
- art-121/par-1: 第百二十条第一項第二号 → 所得税法施行令 第百二十条第一項第二号 (Article 120, paragraph (1), item (ii)), art-120/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-2
- art-121/par-1: 第百二十条の二第一項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1
- art-121/par-1: 第二号 → 所得税法施行令 第百二十条の二第一項第二号 (Article 120-2, paragraph (1), item (ii)), art-120-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-2
- art-121/par-2: 前項 → 所得税法施行令 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-1
- art-121/par-2/item-1: 次号 → 所得税法施行令 第百二十一条第二項第二号 (Article 121, paragraph (2), item (ii)), art-121/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-2/item-2
- art-121/par-2/item-1: 法第六十一条第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/en/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-121/par-3: 前二項 → 所得税法施行令 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-1
- art-121/par-3: 前二項 → 所得税法施行令 第百二十一条第二項 (Article 121, paragraph (2)), art-121/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-2
- art-121/par-4: 第一項 → 所得税法施行令 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-1
- art-121/par-4: 第二項 → 所得税法施行令 第百二十一条第二項 (Article 121, paragraph (2)), art-121/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-2
- art-121/par-4: 次項 → 所得税法施行令 第百二十一条第五項 (Article 121, paragraph (5)), art-121/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-5
- art-121/par-4: 第百三十二条第一項 → 所得税法施行令 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1
- art-121/par-5: 前項 → 所得税法施行令 第百二十一条第四項 (Article 121, paragraph (4)), art-121/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-4
- art-121/par-6: 第四項 → 所得税法施行令 第百二十一条第四項 (Article 121, paragraph (4)), art-121/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-4
- art-121/par-7: 第四項 → 所得税法施行令 第百二十一条第四項 (Article 121, paragraph (4)), art-121/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-4
- art-121-2/par-1: 第百二十条第一項第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-121-2/par-1: この条 → 所得税法施行令 第百二十一条の二 (Article 121-2), art-121-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2
- art-121-2/par-1: 同項 → 所得税法施行令 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1
- art-121-2/par-1: 第百二十条の二第一項 → 所得税法施行令 第百二十条の二第一項 (Article 120-2, paragraph (1)), art-120-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1
- art-121-2/par-2: 前項 → 所得税法施行令 第百二十一条の二第一項 (Article 121-2, paragraph (1)), art-121-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2/par-1
- art-121-2/par-2: 第百二十条の三第二項 → 所得税法施行令 第百二十条の三第二項 (Article 120-3, paragraph (2)), art-120-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-2
- art-121-2/par-3: 第一項 → 所得税法施行令 第百二十一条の二第一項 (Article 121-2, paragraph (1)), art-121-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2/par-1
- art-121-2/par-3: この項 → 所得税法施行令 第百二十一条の二第三項 (Article 121-2, paragraph (3)), art-121-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2/par-3
- art-121-2/par-3: 法第六十条第一項 → 所得税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/income-tax-act/art-60/par-1 (e-Gov law ID 340AC0000000033)
- art-121-2/par-3: 第百二十六条第二項 → 所得税法施行令 第百二十六条第二項 (Article 126, paragraph (2)), art-126/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-2
- art-121-2/par-4: 第一項 → 所得税法施行令 第百二十一条の二第一項 (Article 121-2, paragraph (1)), art-121-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2/par-1
- art-122/par-1: 第百二十条の二第一項第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
- art-122/par-1: 第百二十条第一項 → 所得税法施行令 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1
- art-122/par-1: 第百二十条の二第一項 → 所得税法施行令 第百二十条の二第一項 (Article 120-2, paragraph (1)), art-120-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1
- art-122/par-2: 前項 → 所得税法施行令 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122/par-1
- art-122/par-3: 前項 → 所得税法施行令 第百二十二条第二項 (Article 122, paragraph (2)), art-122/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122/par-2
- art-122/par-4: 第一項 → 所得税法施行令 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122/par-1
- art-122/par-5: 前二項 → 所得税法施行令 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122/par-3
- art-122/par-5: 前二項 → 所得税法施行令 第百二十二条第四項 (Article 122, paragraph (4)), art-122/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122/par-4
- art-122/par-6: 第三項 → 所得税法施行令 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122/par-3
- art-122/par-6: 第四項 → 所得税法施行令 第百二十二条第四項 (Article 122, paragraph (4)), art-122/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122/par-4
- art-123/par-1: 第百二十条第一項 → 所得税法施行令 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1
- art-123/par-1: 第百二十条の二第一項 → 所得税法施行令 第百二十条の二第一項 (Article 120-2, paragraph (1)), art-120-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1
- art-123/par-1: 第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-1
- art-123/par-1: 第二号 → 所得税法施行令 第百二十条第一項第二号 (Article 120, paragraph (1), item (ii)), art-120/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-2
- art-123/par-1: 第三号 → 所得税法施行令 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-3
- art-123/par-1: 第五号 → 所得税法施行令 第百二十条第一項第五号 (Article 120, paragraph (1), item (v)), art-120/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-5
- art-123/par-1: 第百二十条の二第一項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1
- art-123/par-1: 第二号 → 所得税法施行令 第百二十条の二第一項第二号 (Article 120-2, paragraph (1), item (ii)), art-120-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-2
- art-123/par-1: 第三号 → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3
- art-123/par-1: 第五号 → 所得税法施行令 第百二十条の二第一項第五号 (Article 120-2, paragraph (1), item (v)), art-120-2/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-5
- art-123/par-2: 前項 → 所得税法施行令 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-1
- art-123/par-2: 第百二十条第一項 → 所得税法施行令 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1
- art-123/par-2: 第百二十条の二第一項 → 所得税法施行令 第百二十条の二第一項 (Article 120-2, paragraph (1)), art-120-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1
- art-123/par-2: 第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-1
- art-123/par-2: 第四号 → 所得税法施行令 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-4
- art-123/par-2: 第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-123/par-2: 第百二十条の二第一項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1
- art-123/par-2: 第四号 → 所得税法施行令 第百二十条の二第一項第四号 (Article 120-2, paragraph (1), item (iv)), art-120-2/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-4
- art-123/par-2: 第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
- art-123/par-2/item-2: 前号 → 所得税法施行令 第百二十三条第二項第一号 (Article 123, paragraph (2), item (i)), art-123/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-2/item-1
- art-123/par-2/item-2: 第百二十五条 → 所得税法施行令 第百二十五条 (Article 125), art-125 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-125
- art-123/par-2/item-3: 前項 → 所得税法施行令 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-1
- art-123/par-3: この項 → 所得税法施行令 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-3
- art-123/par-3: 第百二十五条 → 所得税法施行令 第百二十五条 (Article 125), art-125 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-125
- art-123/par-3: 第一項 → 所得税法施行令 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-1
- art-123/par-3: 前項 → 所得税法施行令 第百二十三条第二項 (Article 123, paragraph (2)), art-123/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-2
- art-123/par-3: 第百二十条の二第一項第三号 → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3
- art-123/par-3: 第一号 → 所得税法施行令 第百二十三条第三項第一号 (Article 123, paragraph (3), item (i)), art-123/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-3/item-1
- art-123/par-3: 第三号 → 所得税法施行令 第百二十三条第三項第三号 (Article 123, paragraph (3), item (iii)), art-123/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-3/item-3
- art-123/par-3: 次条第一項 → 所得税法施行令 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-124/par-1
- art-123/par-3/item-3: 第百二十条の二第一項第五号 → 所得税法施行令 第百二十条の二第一項第五号 (Article 120-2, paragraph (1), item (v)), art-120-2/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-5
- art-123/par-4: 第百二十条の二第一項第三号 → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3
- art-123/par-4: この項 → 所得税法施行令 第百二十三条第四項 (Article 123, paragraph (4)), art-123/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-4
- art-123/par-4: 第一項 → 所得税法施行令 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-1
- art-123/par-4: 第二項 → 所得税法施行令 第百二十三条第二項 (Article 123, paragraph (2)), art-123/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-2
- art-123/par-4: 次条第一項 → 所得税法施行令 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-124/par-1
- art-123/par-5: 第二項 → 所得税法施行令 第百二十三条第二項 (Article 123, paragraph (2)), art-123/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-2
- art-123/par-5: 第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-1
- art-123/par-5: 第四号 → 所得税法施行令 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-4
- art-123/par-5: 第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-123/par-5: 第百二十条の二第一項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1
- art-123/par-5: 第四号 → 所得税法施行令 第百二十条の二第一項第四号 (Article 120-2, paragraph (1), item (iv)), art-120-2/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-4
- art-123/par-5: 第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
- art-124/par-1: 次条 → 所得税法施行令 第百二十五条 (Article 125), art-125 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-125
- art-124/par-2: 前項 → 所得税法施行令 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-124/par-1
- art-124/par-3: 前項 → 所得税法施行令 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-124/par-2
- art-124/par-4: 第二項 → 所得税法施行令 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-124/par-2
- art-124/par-5: 第二項 → 所得税法施行令 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-124/par-2
- art-125/par-1: 法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033)
- art-125/par-1/item-1/sub-1: 第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-1
- art-125/par-1/item-1/sub-1: 同項第二号 → 所得税法施行令 第百二十条第一項第二号 (Article 120, paragraph (1), item (ii)), art-120/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-2
- art-125/par-1/item-1/sub-2: 第百二十条第一項第三号 → 所得税法施行令 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-3
- art-125/par-1/item-1/sub-2: 第五号 → 所得税法施行令 第百二十条第一項第五号 (Article 120, paragraph (1), item (v)), art-120/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-5
- art-125/par-1/item-2/sub-1: 第百二十条の二第一項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1
- art-125/par-1/item-2/sub-1: 第二号 → 所得税法施行令 第百二十条の二第一項第二号 (Article 120-2, paragraph (1), item (ii)), art-120-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-2
- art-125/par-1/item-2/sub-2: 第百二十条の二第一項第三号 → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3
- art-125/par-1/item-2/sub-3: 第百二十条の二第一項第五号 → 所得税法施行令 第百二十条の二第一項第五号 (Article 120-2, paragraph (1), item (v)), art-120-2/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-5
- art-126/par-1: 第百二十条から第百二十二条まで → 所得税法施行令 第百二十条 (Article 120), art-120 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120
- art-126/par-1: 第百二十条から第百二十二条まで → 所得税法施行令 第百二十条の二 (Article 120-2), art-120-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2
- art-126/par-1: 第百二十条から第百二十二条まで → 所得税法施行令 第百二十条の三 (Article 120-3), art-120-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3
- art-126/par-1: 第百二十条から第百二十二条まで → 所得税法施行令 第百二十一条 (Article 121), art-121 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121
- art-126/par-1: 第百二十条から第百二十二条まで → 所得税法施行令 第百二十一条の二 (Article 121-2), art-121-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2
- art-126/par-1: 第百二十条から第百二十二条まで → 所得税法施行令 第百二十二条 (Article 122), art-122 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-122
- art-126/par-1/item-1/sub-1: 関税法第二条第一項第四号の二 → e-Gov law 329AC0000000061, 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — not held in this collection
- art-126/par-1/item-2: この条 → 所得税法施行令 第百二十六条 (Article 126), art-126 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126
- art-126/par-1/item-3: 第六条第九号 → 所得税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-9
- art-126/par-1/item-3: この号 → 所得税法施行令 第百二十六条第一項第三号 (Article 126, paragraph (1), item (iii)), art-126/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-3
- art-126/par-1/item-3/sub-1: 第一号 → 所得税法施行令 第百二十六条第一項第一号 (Article 126, paragraph (1), item (i)), art-126/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-1
- art-126/par-1/item-3/sub-1: 第五号 → 所得税法施行令 第百二十六条第一項第五号 (Article 126, paragraph (1), item (v)), art-126/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-5
- art-126/par-1/item-4: 第六条第九号 → 所得税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-9
- art-126/par-1/item-4: この号 → 所得税法施行令 第百二十六条第一項第四号 (Article 126, paragraph (1), item (iv)), art-126/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-4
- art-126/par-1/item-4/sub-1: 第一号 → 所得税法施行令 第百二十六条第一項第一号 (Article 126, paragraph (1), item (i)), art-126/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-1
- art-126/par-1/item-4/sub-1: 次号 → 所得税法施行令 第百二十六条第一項第五号 (Article 126, paragraph (1), item (v)), art-126/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-5
- art-126/par-1/item-5: 前各号 → 所得税法施行令 第百二十六条第一項第一号 (Article 126, paragraph (1), item (i)), art-126/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-1
- art-126/par-1/item-5: 前各号 → 所得税法施行令 第百二十六条第一項第二号 (Article 126, paragraph (1), item (ii)), art-126/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-2
- art-126/par-1/item-5: 前各号 → 所得税法施行令 第百二十六条第一項第三号 (Article 126, paragraph (1), item (iii)), art-126/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-3
- art-126/par-1/item-5: 前各号 → 所得税法施行令 第百二十六条第一項第四号 (Article 126, paragraph (1), item (iv)), art-126/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-4
- art-126/par-2: 法第六十条第一項 → 所得税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/income-tax-act/art-60/par-1 (e-Gov law ID 340AC0000000033)
- art-126/par-2: 法第四十条第一項第一号 → 所得税法 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-40/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-126/par-2: 前項 → 所得税法施行令 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1
- art-126/par-2: この条 → 所得税法施行令 第百二十六条 (Article 126), art-126 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126
- art-126/par-2: 次条第二項 → 所得税法施行令 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-2
- art-127/par-1: 次条 → 所得税法施行令 第百二十八条 (Article 128), art-128 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-128
- art-127/par-1: この条 → 所得税法施行令 第百二十七条 (Article 127), art-127 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127
- art-127/par-1: 第百八十一条 → 所得税法施行令 第百八十一条 (Article 181), art-181 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-181
- art-127/par-1: 前条第一項 → 所得税法施行令 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1
- art-127/par-2: 前項 → 所得税法施行令 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-1
- art-127/par-2: 第百二十条第一項 → 所得税法施行令 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1
- art-127/par-2: 前条 → 所得税法施行令 第百二十六条 (Article 126), art-126 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126
- art-127/par-3: 第一項 → 所得税法施行令 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-1
- art-127/par-3: 第百二十条の二第二項第四号 → 所得税法施行令 第百二十条の二第二項第四号 (Article 120-2, paragraph (2), item (iv)), art-120-2/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-4
- art-127/par-3: この項 → 所得税法施行令 第百二十七条第三項 (Article 127, paragraph (3)), art-127/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-3
- art-127/par-3: 同条第二項第七号 → 所得税法施行令 第百二十条の二第二項第七号 (Article 120-2, paragraph (2), item (vii)), art-120-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-7
- art-127/par-3: 同条 → 所得税法施行令 第百二十条の二 (Article 120-2), art-120-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2
- art-127/par-4: 第一項 → 所得税法施行令 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-1
- art-127/par-4: 漁港及び漁場の整備等に関する法律（昭和二十五年法律第百三十七号）第五十七条第三項 → e-Gov law 325AC1000000137, 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — not held in this collection
- art-127/par-5: 第一項 → 所得税法施行令 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-1
- art-127/par-5: この項 → 所得税法施行令 第百二十七条第五項 (Article 127, paragraph (5)), art-127/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-5
- art-127/par-5: この条 → 所得税法施行令 第百二十七条 (Article 127), art-127 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127
- art-127/par-5: 前条 → 所得税法施行令 第百二十六条 (Article 126), art-126 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126
- art-127/par-5: 前条第一項 → 所得税法施行令 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1
- art-127/par-6: 第一項 → 所得税法施行令 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-1
- art-127/par-6: 前項 → 所得税法施行令 第百二十七条第五項 (Article 127, paragraph (5)), art-127/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-5
- art-127/par-6: 前条第一項 → 所得税法施行令 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1
- art-128/par-1: 第百二十六条第一項 → 所得税法施行令 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1
- art-128/par-1: 法第六十一条第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/en/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-128/par-2: 前条第一項 → 所得税法施行令 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-1
- art-128/par-2: 第二項 → 所得税法施行令 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-2
- art-128/par-2: 第五項 → 所得税法施行令 第百二十七条第五項 (Article 127, paragraph (5)), art-127/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-5
- art-128/par-2: 第六項 → 所得税法施行令 第百二十七条第六項 (Article 127, paragraph (6)), art-127/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-6
- art-128/par-2: 前項 → 所得税法施行令 第百二十八条第一項 (Article 128, paragraph (1)), art-128/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-128/par-1
- art-129/par-1: 第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-1
- art-129/par-1: 第三号 → 所得税法施行令 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-3
- art-129/par-1: 第百二十条の二第一項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1
- art-129/par-1: 第三号 → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3
- art-129/par-1: 同条第二項第一号 → 所得税法施行令 第百二十条の二第二項第一号 (Article 120-2, paragraph (2), item (i)), art-120-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-1
- art-130/par-1: この項 → 所得税法施行令 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1
- art-130/par-1: 第四項 → 所得税法施行令 第百三十条第四項 (Article 130, paragraph (4)), art-130/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-4
- art-130/par-1: 前条 → 所得税法施行令 第百二十九条 (Article 129), art-129 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-129
- art-130/par-1/item-6: 前各号 → 所得税法施行令 第百三十条第一項第一号 (Article 130, paragraph (1), item (i)), art-130/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1/item-1
- art-130/par-1/item-6: 前各号 → 所得税法施行令 第百三十条第一項第二号 (Article 130, paragraph (1), item (ii)), art-130/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1/item-2
- art-130/par-1/item-6: 前各号 → 所得税法施行令 第百三十条第一項第三号 (Article 130, paragraph (1), item (iii)), art-130/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1/item-3
- art-130/par-1/item-6: 前各号 → 所得税法施行令 第百三十条第一項第四号 (Article 130, paragraph (1), item (iv)), art-130/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1/item-4
- art-130/par-1/item-6: 前各号 → 所得税法施行令 第百三十条第一項第五号 (Article 130, paragraph (1), item (v)), art-130/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1/item-5
- art-130/par-2: 前項 → 所得税法施行令 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1
- art-130/par-3: 前項 → 所得税法施行令 第百三十条第二項 (Article 130, paragraph (2)), art-130/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-2
- art-130/par-3: 第一項 → 所得税法施行令 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1
- art-130/par-4: 第一項 → 所得税法施行令 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1
- art-130/par-5: 前二項 → 所得税法施行令 第百三十条第三項 (Article 130, paragraph (3)), art-130/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-3
- art-130/par-5: 前二項 → 所得税法施行令 第百三十条第四項 (Article 130, paragraph (4)), art-130/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-4
- art-130/par-6: 第三項 → 所得税法施行令 第百三十条第三項 (Article 130, paragraph (3)), art-130/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-3
- art-130/par-6: 第四項 → 所得税法施行令 第百三十条第四項 (Article 130, paragraph (4)), art-130/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-4
- art-130/par-7: 第一項 → 所得税法施行令 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1
- art-130/par-7: この項 → 所得税法施行令 第百三十条第七項 (Article 130, paragraph (7)), art-130/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-7
- art-130/par-7: 第二項 → 所得税法施行令 第百三十条第二項 (Article 130, paragraph (2)), art-130/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-2
- art-130/par-7: 次項 → 所得税法施行令 第百三十条第八項 (Article 130, paragraph (8)), art-130/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-8
- art-130/par-7: 第五項 → 所得税法施行令 第百三十条第五項 (Article 130, paragraph (5)), art-130/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-5
- art-130/par-8: 第一項 → 所得税法施行令 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1
- art-130/par-8: 同項第一号 → 所得税法施行令 第百三十条第一項第一号 (Article 130, paragraph (1), item (i)), art-130/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1/item-1
- art-130/par-8: 第二項 → 所得税法施行令 第百三十条第二項 (Article 130, paragraph (2)), art-130/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-2
- art-130/par-8: 第五項 → 所得税法施行令 第百三十条第五項 (Article 130, paragraph (5)), art-130/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-5
- art-130/par-9: 第一項 → 所得税法施行令 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1
- art-130/par-9: 第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-1
- art-130/par-9: 第三号 → 所得税法施行令 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-3
- art-130/par-9: 第百二十条の二第一項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-1
- art-130/par-9: 第三号 → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-3
- art-130/par-9: 第二項第一号 → 所得税法施行令 第百二十条の二第二項第一号 (Article 120-2, paragraph (2), item (i)), art-120-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-1
- art-130/par-10: 第百三十四条第二項 → 所得税法施行令 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-2
- art-130/par-10: 第一項 → 所得税法施行令 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1
- art-130/par-10: 第百二十条の二第二項第二号 → 所得税法施行令 第百二十条の二第二項第二号 (Article 120-2, paragraph (2), item (ii)), art-120-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-2
- art-130/par-10: 前項 → 所得税法施行令 第百三十条第九項 (Article 130, paragraph (9)), art-130/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-9
- art-130/par-10: 同条第二項第一号 → 所得税法施行令 第百二十条の二第二項第一号 (Article 120-2, paragraph (2), item (i)), art-120-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-1
- art-130/par-11: 第一項 → 所得税法施行令 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-1
- art-132/par-1: 第百二十条第一項第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-132/par-1: 第百二十条の二第一項第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
- art-132/par-1: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131
- art-132/par-1/item-1: 次号 → 所得税法施行令 第百三十二条第一項第二号 (Article 132, paragraph (1), item (ii)), art-132/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-2
- art-132/par-1/item-1/sub-1: 第百二十一条第二項第二号 → 所得税法施行令 第百二十一条第二項第二号 (Article 121, paragraph (2), item (ii)), art-121/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121/par-2/item-2
- art-132/par-1/item-1/sub-1: 次号 → 所得税法施行令 第百三十二条第一項第二号 (Article 132, paragraph (1), item (ii)), art-132/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-2
- art-132/par-1/item-1/sub-1: 第三号 → 所得税法施行令 第百三十二条第一項第三号 (Article 132, paragraph (1), item (iii)), art-132/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-3
- art-132/par-1/item-1/sub-1: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131
- art-132/par-1/item-1/sub-1: この項 → 所得税法施行令 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1
- art-132/par-1/item-1/sub-2: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131
- art-132/par-1/item-1/sub-3: 第百二十条の三第一項 → 所得税法施行令 第百二十条の三第一項 (Article 120-3, paragraph (1)), art-120-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-1
- art-132/par-1/item-2: 前号 → 所得税法施行令 第百三十二条第一項第一号 (Article 132, paragraph (1), item (i)), art-132/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-1
- art-132/par-1/item-2/sub-1: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131
- art-132/par-1/item-2/sub-1: この項 → 所得税法施行令 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1
- art-132/par-1/item-2/sub-2: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131
- art-132/par-1/item-2/sub-3: 第百二十条の三第一項 → 所得税法施行令 第百二十条の三第一項 (Article 120-3, paragraph (1)), art-120-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-1
- art-132/par-1/item-3: 前二号 → 所得税法施行令 第百三十二条第一項第一号 (Article 132, paragraph (1), item (i)), art-132/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-1
- art-132/par-1/item-3: 前二号 → 所得税法施行令 第百三十二条第一項第二号 (Article 132, paragraph (1), item (ii)), art-132/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1/item-2
- art-132/par-1/item-3/sub-1: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131
- art-132/par-1/item-3/sub-2: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131
- art-132/par-1/item-3/sub-3: 第百二十条の三第一項 → 所得税法施行令 第百二十条の三第一項 (Article 120-3, paragraph (1)), art-120-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-1
- art-132/par-2: 前項 → 所得税法施行令 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1
- art-133/par-1: 前二条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131
- art-133/par-1: 前二条 → 所得税法施行令 第百三十二条 (Article 132), art-132 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132
- art-134/par-1: 第百三十一条から前条まで → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131
- art-134/par-1: 第百三十一条から前条まで → 所得税法施行令 第百三十二条 (Article 132), art-132 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132
- art-134/par-1: 第百三十一条から前条まで → 所得税法施行令 第百三十三条 (Article 133), art-133 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-133
- art-134/par-1/item-1: 第百二十条第一項第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-134/par-1/item-1: 第百二十条の三第一項 → 所得税法施行令 第百二十条の三第一項 (Article 120-3, paragraph (1)), art-120-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-1
- art-134/par-1/item-1: 第百二十一条の二第一項 → 所得税法施行令 第百二十一条の二第一項 (Article 121-2, paragraph (1)), art-121-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2/par-1
- art-134/par-1/item-1/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-1
- art-134/par-1/item-1/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-2
- art-134/par-1/item-1/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-3
- art-134/par-1/item-1/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-4
- art-134/par-1/item-1/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-5
- art-134/par-1/item-1/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-6
- art-134/par-1/item-1/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-7
- art-134/par-1/item-1/sub-1: 第百三十条第九項 → 所得税法施行令 第百三十条第九項 (Article 130, paragraph (9)), art-130/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-130/par-9
- art-134/par-1/item-1/sub-1: この条 → 所得税法施行令 第百三十四条 (Article 134), art-134 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134
- art-134/par-1/item-1/sub-1: 次条第一項 → 所得税法施行令 第百三十四条の二第一項 (Article 134-2, paragraph (1)), art-134-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134-2/par-1
- art-134/par-1/item-1/sub-2: 第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-8
- art-134/par-1/item-1/sub-3: 第六条第九号 → 所得税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-9
- art-134/par-1/item-1/sub-3: 第百二十九条 → 所得税法施行令 第百二十九条 (Article 129), art-129 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-129
- art-134/par-1/item-1/sub-4: 第百二十条第一項第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-134/par-1/item-1/sub-5: 第百二十一条の二第一項 → 所得税法施行令 第百二十一条の二第一項 (Article 121-2, paragraph (1)), art-121-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2/par-1
- art-134/par-1/item-1/sub-5: 同条第三項 → 所得税法施行令 第百二十一条の二第三項 (Article 121-2, paragraph (3)), art-121-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2/par-3
- art-134/par-1/item-2: 第百二十条の二第一項第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
- art-134/par-1/item-2: 同条第二項第五号 → 所得税法施行令 第百二十条の二第二項第五号 (Article 120-2, paragraph (2), item (v)), art-120-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-5
- art-134/par-1/item-2: 第百二十条の三第一項 → 所得税法施行令 第百二十条の三第一項 (Article 120-3, paragraph (1)), art-120-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-120-3/par-1
- art-134/par-1/item-2/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-1
- art-134/par-1/item-2/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-2
- art-134/par-1/item-2/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-3
- art-134/par-1/item-2/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-4
- art-134/par-1/item-2/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-5
- art-134/par-1/item-2/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-6
- art-134/par-1/item-2/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-7
- art-134/par-1/item-2/sub-1: 第九号 → 所得税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-9
- art-134/par-1/item-2/sub-2: 第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-8
- art-134/par-1/item-2/sub-3: 第百二十条の二第一項第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
- art-134/par-1/item-2/sub-3: 同条第二項第六号 → 所得税法施行令 第百二十条の二第二項第六号 (Article 120-2, paragraph (2), item (vi)), art-120-2/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-2/item-6
- art-134/par-2: 前項第一号 → 所得税法施行令 第百三十四条第一項第一号 (Article 134, paragraph (1), item (i)), art-134/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1/item-1
- art-134/par-2: 第百三十一条から前条まで → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131
- art-134/par-2: 第百三十一条から前条まで → 所得税法施行令 第百三十二条 (Article 132), art-132 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132
- art-134/par-2: 第百三十一条から前条まで → 所得税法施行令 第百三十三条 (Article 133), art-133 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-133
- art-134/par-2: 同項 → 所得税法施行令 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1
- art-134/par-3: 第百三十二条 → 所得税法施行令 第百三十二条 (Article 132), art-132 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132
- art-134/par-3: 前項 → 所得税法施行令 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-2
- art-134/par-3: 同条第一項 → 所得税法施行令 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1
- art-134/par-3: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131
- art-134-2/par-1: 前条第一項第一号 → 所得税法施行令 第百三十四条第一項第一号 (Article 134, paragraph (1), item (i)), art-134/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1/item-1
- art-134-2/par-1: 第百三十一条から前条まで → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131
- art-134-2/par-1: 第百三十一条から前条まで → 所得税法施行令 第百三十二条 (Article 132), art-132 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132
- art-134-2/par-1: 第百三十一条から前条まで → 所得税法施行令 第百三十三条 (Article 133), art-133 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-133
- art-134-2/par-1: 第百三十一条から前条まで → 所得税法施行令 第百三十四条 (Article 134), art-134 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134
- art-134-2/par-1: 第百二十九条 → 所得税法施行令 第百二十九条 (Article 129), art-129 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-129
- art-134-2/par-2: 前項 → 所得税法施行令 第百三十四条の二第一項 (Article 134-2, paragraph (1)), art-134-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134-2/par-1
- art-134-2/par-3: 第百三十二条 → 所得税法施行令 第百三十二条 (Article 132), art-132 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132
- art-134-2/par-3: 第一項 → 所得税法施行令 第百三十四条の二第一項 (Article 134-2, paragraph (1)), art-134-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134-2/par-1
- art-134-2/par-3: 同条第一項 → 所得税法施行令 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1
- art-134-2/par-3: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130#art-131
- art-135/par-1: 次条 → 所得税法施行令 第百三十六条 (Article 136), art-136 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-136
- art-135/par-1: 法第三十八条第二項 → 所得税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/income-tax-act/art-38/par-2 (e-Gov law ID 340AC0000000033)
- art-135/par-1: 第百二十六条 → 所得税法施行令 第百二十六条 (Article 126), art-126 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126
- art-135/par-1: 第百二十七条第二項 → 所得税法施行令 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-127/par-2
- art-135/par-1: 第百三十四条 → 所得税法施行令 第百三十四条 (Article 134), art-134 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134
- art-135/par-1: 前条 → 所得税法施行令 第百三十四条の二 (Article 134-2), art-134-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134-2
- art-136/par-1: 前条 → 所得税法施行令 第百三十五条 (Article 135), art-135 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-135
- art-136/par-1: 法第六十一条第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/en/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-136/par-1: 第百二十八条 → 所得税法施行令 第百二十八条 (Article 128), art-128 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127#art-128
- art-136/par-1: 第百三十四条 → 所得税法施行令 第百三十四条 (Article 134), art-134 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134
- art-136/par-1: 第百三十四条の二 → 所得税法施行令 第百三十四条の二 (Article 134-2), art-134-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134-2
- art-137/par-1: 法第五十条第一項 → 所得税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/income-tax-act/art-50/par-1 (e-Gov law ID 340AC0000000033)
- art-137/par-1/item-1: 第七条第一項第一号 → 所得税法施行令 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-7/par-1/item-1
- art-137/par-1/item-1: 第二号 → 所得税法施行令 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-7/par-1/item-2
- art-137/par-1/item-1: この項 → 所得税法施行令 第百三十七条第一項 (Article 137, paragraph (1)), art-137/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-137/par-1
- art-137/par-1/item-1: 次号 → 所得税法施行令 第百三十七条第一項第二号 (Article 137, paragraph (1), item (ii)), art-137/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-137/par-1/item-2
- art-137/par-1/item-2: 第七条第一項第三号 → 所得税法施行令 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-7/par-1/item-3
- art-137/par-1/item-2: 前号 → 所得税法施行令 第百三十七条第一項第一号 (Article 137, paragraph (1), item (i)), art-137/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-137/par-1/item-1
- art-137/par-2: 前項 → 所得税法施行令 第百三十七条第一項 (Article 137, paragraph (1)), art-137/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-137/par-1
- art-137/par-3: 第一項第一号 → 所得税法施行令 第百三十七条第一項第一号 (Article 137, paragraph (1), item (i)), art-137/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-137/par-1/item-1
- art-138/par-1: 第百二十条第一項第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-138/par-1: 第百二十条の二第一項第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
- art-138/par-1: 第百二十六条第一項 → 所得税法施行令 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1
- art-138/par-1: 第二項 → 所得税法施行令 第百二十六条第二項 (Article 126, paragraph (2)), art-126/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-2
- art-138/par-1: 次条第一項 → 所得税法施行令 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139/par-1
- art-138/par-1: 第百八十一条第一号 → 所得税法施行令 第百八十一条第一項第一号 (Article 181, paragraph (1), item (i)), art-181/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-181/par-1/item-1
- art-138/par-2: 前項 → 所得税法施行令 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-138/par-1
- art-139/par-1: 第百二十条第一項第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2#art-120/par-1/item-6
- art-139/par-1: 第百二十条の二第一項第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-6
- art-139/par-1: 前条第一項 → 所得税法施行令 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-138/par-1
- art-139/par-1: この項 → 所得税法施行令 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139/par-1
- art-139/par-1: 次項 → 所得税法施行令 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139/par-2
- art-139/par-1: 第三項 → 所得税法施行令 第百三十九条第三項 (Article 139, paragraph (3)), art-139/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139/par-3
- art-139/par-2: 前項 → 所得税法施行令 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139/par-1
- art-139/par-3: 第一項 → 所得税法施行令 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139/par-1
- art-139/par-4: 前二項 → 所得税法施行令 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139/par-2
- art-139/par-4: 前二項 → 所得税法施行令 第百三十九条第三項 (Article 139, paragraph (3)), art-139/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139/par-3
- art-139/par-4: 第一項 → 所得税法施行令 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139/par-1
- art-139-2/par-1: 第七条第一項第三号 → 所得税法施行令 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-7/par-1/item-3
- art-140/par-1: 法第五十一条第一項 → 所得税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/income-tax-act/art-51/par-1 (e-Gov law ID 340AC0000000033)
- art-141/par-1: 法第五十一条第二項 → 所得税法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/en/income-tax-act/art-51/par-2 (e-Gov law ID 340AC0000000033)
- art-142/par-1: 法第五十一条第一項 → 所得税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/income-tax-act/art-51/par-1 (e-Gov law ID 340AC0000000033)
- art-142/par-1: 第三項 → 所得税法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/en/income-tax-act/art-51/par-3 (e-Gov law ID 340AC0000000033)
- art-142/par-1: 第四項 → 所得税法 第五十一条第四項 (Article 51, paragraph (4)), art-51/par-4 — https://japanlaw.org/en/income-tax-act/art-51/par-4 (e-Gov law ID 340AC0000000033)
- art-142/par-1/item-1: 法第三十八条第一項 → 所得税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/income-tax-act/art-38/par-1 (e-Gov law ID 340AC0000000033)
- art-142/par-1/item-1: 第二項 → 所得税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/income-tax-act/art-38/par-2 (e-Gov law ID 340AC0000000033)
- art-142/par-1/item-3: 法第五十条 → 所得税法 第五十条 (Article 50), art-50 — https://japanlaw.org/en/income-tax-act/art-50 (e-Gov law ID 340AC0000000033)
- art-143/par-1: 法第五十一条第一項 → 所得税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/income-tax-act/art-51/par-1 (e-Gov law ID 340AC0000000033)
- art-143/par-1: 第三項 → 所得税法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/en/income-tax-act/art-51/par-3 (e-Gov law ID 340AC0000000033)
- art-143/par-1: 第四項 → 所得税法 第五十一条第四項 (Article 51, paragraph (4)), art-51/par-4 — https://japanlaw.org/en/income-tax-act/art-51/par-4 (e-Gov law ID 340AC0000000033)
- art-143/par-1: 前条第一号 → 所得税法施行令 第百四十二条第一項第一号 (Article 142, paragraph (1), item (i)), art-142/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-142/par-1/item-1
- art-143/par-1: 第二号 → 所得税法施行令 第百四十二条第一項第二号 (Article 142, paragraph (1), item (ii)), art-142/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-142/par-1/item-2
- art-143/par-1/item-1: 法第六十一条第二項 → 所得税法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/en/income-tax-act/art-61/par-2 (e-Gov law ID 340AC0000000033)
- art-143/par-1/item-1: 第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/en/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-143/par-1/item-2: 第百七十一条 → 所得税法施行令 第百七十一条 (Article 171), art-171 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-171
- art-144/par-1: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-144/par-1/item-1: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-144/par-1/item-1: この項 → 所得税法施行令 第百四十四条第一項 (Article 144, paragraph (1)), art-144/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1
- art-144/par-1/item-1: この条 → 所得税法施行令 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144
- art-144/par-1/item-2: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-144/par-1/item-2: 前号 → 所得税法施行令 第百四十四条第一項第一号 (Article 144, paragraph (1), item (i)), art-144/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-1
- art-144/par-1/item-3: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-144/par-1/item-3: 第一号 → 所得税法施行令 第百四十四条第一項第一号 (Article 144, paragraph (1), item (i)), art-144/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-1
- art-144/par-1/item-3: 前号 → 所得税法施行令 第百四十四条第一項第二号 (Article 144, paragraph (1), item (ii)), art-144/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1/item-2
- art-144/par-1/item-3: 同項 → 所得税法施行令 第百四十四条第一項 (Article 144, paragraph (1)), art-144/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1
- art-144/par-1/item-4: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-144/par-2: 前項 → 所得税法施行令 第百四十四条第一項 (Article 144, paragraph (1)), art-144/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-1
- art-144/par-3: 前項 → 所得税法施行令 第百四十四条第二項 (Article 144, paragraph (2)), art-144/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-144/par-2
- art-145/par-1: 法第五十二条第二項 → 所得税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/en/income-tax-act/art-52/par-2 (e-Gov law ID 340AC0000000033)
- art-145/par-1: この条 → 所得税法施行令 第百四十五条 (Article 145), art-145 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-145
- art-145/par-1: 次項 → 所得税法施行令 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-145/par-2
- art-145/par-2: 前項 → 所得税法施行令 第百四十五条第一項 (Article 145, paragraph (1)), art-145/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-145/par-1
- art-146/par-1: 法第五十二条第二項 → 所得税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/en/income-tax-act/art-52/par-2 (e-Gov law ID 340AC0000000033)
- art-146/par-1: 法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/income-tax-act/art-144 (e-Gov law ID 340AC0000000033)
- art-147/par-1: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-147/par-1: 第二項 → 所得税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/en/income-tax-act/art-52/par-2 (e-Gov law ID 340AC0000000033)
- art-147/par-1/item-1: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-147/par-1/item-2: 法第五十二条第二項 → 所得税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/en/income-tax-act/art-52/par-2 (e-Gov law ID 340AC0000000033)
- art-147/par-1/item-2: 法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/income-tax-act/art-144 (e-Gov law ID 340AC0000000033)
- art-153/par-1: 法第五十四条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/income-tax-act/art-54/par-1 (e-Gov law ID 340AC0000000033)
- art-153/par-1/item-2: 労働基準法第八十九条 → 労働基準法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/labor-standards-act/art-89 (e-Gov law ID 322AC0000000049)
- art-153/par-1/item-2: 船員法第九十七条第二項 → e-Gov law 322AC0000000100, 第九十七条第二項 (Article 97, paragraph (2)), art-97/par-2 — not held in this collection
- art-153/par-1/item-3: 労働基準法第八十九条 → 労働基準法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/labor-standards-act/art-89 (e-Gov law ID 322AC0000000049)
- art-153/par-1/item-3: 船員法第九十七条 → e-Gov law 322AC0000000100, 第九十七条 (Article 97), art-97 — not held in this collection
- art-154/par-1: 法第五十四条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/income-tax-act/art-54/par-1 (e-Gov law ID 340AC0000000033)
- art-154/par-1/item-1/sub-1: 法第五十四条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/income-tax-act/art-54/par-1 (e-Gov law ID 340AC0000000033)
- art-154/par-1/item-1/sub-1: この条 → 所得税法施行令 第百五十四条 (Article 154), art-154 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154
- art-154/par-1/item-1/sub-1: 前条第一号 → 所得税法施行令 第百五十三条第一項第一号 (Article 153, paragraph (1), item (i)), art-153/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-153/par-1/item-1
- art-154/par-1/item-1/sub-1: 同条第二号 → 所得税法施行令 第百五十三条第一項第二号 (Article 153, paragraph (1), item (ii)), art-153/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-153/par-1/item-2
- art-154/par-1/item-1/sub-1: 第三号 → 所得税法施行令 第百五十三条第一項第三号 (Article 153, paragraph (1), item (iii)), art-153/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-153/par-1/item-3
- art-154/par-1/item-1/sub-1: 第百五十八条 → 所得税法施行令 第百五十八条 (Article 158), art-158 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-158
- art-154/par-1/item-2: 次条第一項 → 所得税法施行令 第百五十五条第一項 (Article 155, paragraph (1)), art-155/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-1
- art-154/par-1/item-2: 法第五十四条第二項 → 所得税法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/en/income-tax-act/art-54/par-2 (e-Gov law ID 340AC0000000033)
- art-154/par-1/item-2: 第百五十七条第二項 → 所得税法施行令 第百五十七条第二項 (Article 157, paragraph (2)), art-157/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-2
- art-154/par-2: 前項 → 所得税法施行令 第百五十四条第一項 (Article 154, paragraph (1)), art-154/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154/par-1
- art-154/par-2: 前条第一号 → 所得税法施行令 第百五十三条第一項第一号 (Article 153, paragraph (1), item (i)), art-153/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-153/par-1/item-1
- art-154/par-2: 第百五十八条第一項 → 所得税法施行令 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-158/par-1
- art-154/par-2: 第二項 → 所得税法施行令 第百五十八条第二項 (Article 158, paragraph (2)), art-158/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-158/par-2
- art-154/par-2: 労働基準法第九十条第一項 → 労働基準法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/labor-standards-act/art-90/par-1 (e-Gov law ID 322AC0000000049)
- art-154/par-2: 船員法第九十八条 → e-Gov law 322AC0000000100, 第九十八条 (Article 98), art-98 — not held in this collection
- art-154/par-2: 労働基準法第百六条第一項 → 労働基準法 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — https://japanlaw.org/en/labor-standards-act/art-106/par-1 (e-Gov law ID 322AC0000000049)
- art-154/par-2: 船員法第百十三条第一項 → e-Gov law 322AC0000000100, 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — not held in this collection
- art-154/par-2: 前条第二号 → 所得税法施行令 第百五十三条第一項第二号 (Article 153, paragraph (1), item (ii)), art-153/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-153/par-1/item-2
- art-154/par-2: 同条第三号 → 所得税法施行令 第百五十三条第一項第三号 (Article 153, paragraph (1), item (iii)), art-153/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-153/par-1/item-3
- art-154/par-2: 前項第一号 → 所得税法施行令 第百五十四条第一項第一号 (Article 154, paragraph (1), item (i)), art-154/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154/par-1/item-1
- art-155/par-1: 法第五十四条第二項 → 所得税法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/en/income-tax-act/art-54/par-2 (e-Gov law ID 340AC0000000033)
- art-155/par-1: この条 → 所得税法施行令 第百五十五条 (Article 155), art-155 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155
- art-155/par-1: 次項 → 所得税法施行令 第百五十五条第二項 (Article 155, paragraph (2)), art-155/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-2
- art-155/par-1/item-2: 法第五十四条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/income-tax-act/art-54/par-1 (e-Gov law ID 340AC0000000033)
- art-155/par-1/item-4: 第百五十三条 → 所得税法施行令 第百五十三条 (Article 153), art-153 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-153
- art-155/par-1/item-7: 第一号 → 所得税法施行令 第百五十五条第一項第一号 (Article 155, paragraph (1), item (i)), art-155/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-1/item-1
- art-155/par-1/item-7: 第二号 → 所得税法施行令 第百五十五条第一項第二号 (Article 155, paragraph (1), item (ii)), art-155/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-1/item-2
- art-156/par-1: 第七十四条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-5
- art-156/par-1: この条 → 所得税法施行令 第百五十六条 (Article 156), art-156 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156
- art-156/par-1: 法人税法附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-3 (e-Gov law ID 340AC0000000034)
- art-156/par-1: 確定給付企業年金法第二条第一項 → e-Gov law 413AC0000000050, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-156/par-1: 確定拠出年金法第二条第二項 → 確定拠出年金法 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-2/par-2 (e-Gov law ID 413AC0000000088)
- art-156/par-1: 前二条 → 所得税法施行令 第百五十四条 (Article 154), art-154 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154
- art-156/par-1: 前二条 → 所得税法施行令 第百五十五条 (Article 155), art-155 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155
- art-156/par-1/item-1: 確定給付企業年金法第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-156/par-1/item-1: この条 → 所得税法施行令 第百五十六条 (Article 156), art-156 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156
- art-156/par-1/item-1: 第百五十四条第一項第一号 → 所得税法施行令 第百五十四条第一項第一号 (Article 154, paragraph (1), item (i)), art-154/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154/par-1/item-1
- art-156/par-1/item-2: この条 → 所得税法施行令 第百五十六条 (Article 156), art-156 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156
- art-156/par-1/item-2: 第百五十四条第一項第一号 → 所得税法施行令 第百五十四条第一項第一号 (Article 154, paragraph (1), item (i)), art-154/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154/par-1/item-1
- art-156/par-1/item-2/sub-2: 確定拠出年金法第四条第三項 → 確定拠出年金法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/en/defined-contribution-pension-act/art-4/par-3 (e-Gov law ID 413AC0000000088)
- art-156/par-1/item-2/sub-2: 同法第五十四条第一項 → 確定拠出年金法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-54/par-1 (e-Gov law ID 413AC0000000088)
- art-156/par-1/item-3: 前号 → 所得税法施行令 第百五十六条第一項第二号 (Article 156, paragraph (1), item (ii)), art-156/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156/par-1/item-2
- art-156/par-1/item-3: この号 → 所得税法施行令 第百五十六条第一項第三号 (Article 156, paragraph (1), item (iii)), art-156/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156/par-1/item-3
- art-156/par-1/item-3: 前条第一項第二号 → 所得税法施行令 第百五十五条第一項第二号 (Article 155, paragraph (1), item (ii)), art-155/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-1/item-2
- art-156/par-1/item-3: 法第五十四条第二項 → 所得税法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/en/income-tax-act/art-54/par-2 (e-Gov law ID 340AC0000000033)
- art-156/par-1/item-3: 次条第二項 → 所得税法施行令 第百五十七条第二項 (Article 157, paragraph (2)), art-157/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-2
- art-156/par-1/item-3/sub-2: 前号 → 所得税法施行令 第百五十六条第一項第二号 (Article 156, paragraph (1), item (ii)), art-156/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156/par-1/item-2
- art-156/par-1/item-3/sub-2: この号 → 所得税法施行令 第百五十六条第一項第三号 (Article 156, paragraph (1), item (iii)), art-156/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156/par-1/item-3
- art-157/par-1: 法第五十四条第二項 → 所得税法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/en/income-tax-act/art-54/par-2 (e-Gov law ID 340AC0000000033)
- art-157/par-1: この条 → 所得税法施行令 第百五十七条 (Article 157), art-157 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157
- art-157/par-1/item-1: 法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/income-tax-act/art-144 (e-Gov law ID 340AC0000000033)
- art-157/par-1/item-2: 前号 → 所得税法施行令 第百五十七条第一項第一号 (Article 157, paragraph (1), item (i)), art-157/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-1/item-1
- art-157/par-1/item-2: 第百五十四条第一項 → 所得税法施行令 第百五十四条第一項 (Article 154, paragraph (1)), art-154/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154/par-1
- art-157/par-2: 前項第二号 → 所得税法施行令 第百五十七条第一項第二号 (Article 157, paragraph (1), item (ii)), art-157/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-1/item-2
- art-157/par-2: 前三条 → 所得税法施行令 第百五十四条 (Article 154), art-154 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154
- art-157/par-2: 前三条 → 所得税法施行令 第百五十五条 (Article 155), art-155 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155
- art-157/par-2: 前三条 → 所得税法施行令 第百五十六条 (Article 156), art-156 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-156
- art-157/par-2: 前項 → 所得税法施行令 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-1
- art-157/par-3: 前項 → 所得税法施行令 第百五十七条第二項 (Article 157, paragraph (2)), art-157/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-2
- art-157/par-3: 法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/income-tax-act/art-144 (e-Gov law ID 340AC0000000033)
- art-157/par-4: この条 → 所得税法施行令 第百五十七条 (Article 157), art-157 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157
- art-157/par-4: 法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/income-tax-act/art-144 (e-Gov law ID 340AC0000000033)
- art-157/par-4: 前項 → 所得税法施行令 第百五十七条第三項 (Article 157, paragraph (3)), art-157/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-3
- art-157/par-4: 第百五十四条第一項第一号 → 所得税法施行令 第百五十四条第一項第一号 (Article 154, paragraph (1), item (i)), art-154/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-154/par-1/item-1
- art-157/par-5: 前項 → 所得税法施行令 第百五十七条第四項 (Article 157, paragraph (4)), art-157/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-4
- art-157/par-5: 第二項 → 所得税法施行令 第百五十七条第二項 (Article 157, paragraph (2)), art-157/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156#art-157/par-2
- art-157/par-5: 第百五十五条第一項第一号 → 所得税法施行令 第百五十五条第一項第一号 (Article 155, paragraph (1), item (i)), art-155/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145#art-155/par-1/item-1
- art-158/par-1: 法第五十四条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/income-tax-act/art-54/par-1 (e-Gov law ID 340AC0000000033)
- art-158/par-2: 法第五十四条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/income-tax-act/art-54/par-1 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 法第五十四条 → 所得税法 第五十四条 (Article 54), art-54 — https://japanlaw.org/en/income-tax-act/art-54 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十三条 (Article 153), art-153 — https://japanlaw.org/en/income-tax-act/art-153 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十三条の二 (Article 153-2), art-153-2 — https://japanlaw.org/en/income-tax-act/art-153-2 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十三条の三 (Article 153-3), art-153-3 — https://japanlaw.org/en/income-tax-act/art-153-3 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十三条の四 (Article 153-4), art-153-4 — https://japanlaw.org/en/income-tax-act/art-153-4 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十三条の五 (Article 153-5), art-153-5 — https://japanlaw.org/en/income-tax-act/art-153-5 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十三条の六 (Article 153-6), art-153-6 — https://japanlaw.org/en/income-tax-act/art-153-6 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十四条 (Article 154), art-154 — https://japanlaw.org/en/income-tax-act/art-154 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十五条 (Article 155), art-155 — https://japanlaw.org/en/income-tax-act/art-155 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十六条 (Article 156), art-156 — https://japanlaw.org/en/income-tax-act/art-156 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十七条 (Article 157), art-157 — https://japanlaw.org/en/income-tax-act/art-157 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十八条 (Article 158), art-158 — https://japanlaw.org/en/income-tax-act/art-158 (e-Gov law ID 340AC0000000033)
- art-164/par-1: 法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/income-tax-act/art-57/par-1 (e-Gov law ID 340AC0000000033)
- art-164/par-1/item-1: 法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/income-tax-act/art-57/par-1 (e-Gov law ID 340AC0000000033)
- art-164/par-2: 法第五十七条第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/income-tax-act/art-57/par-2 (e-Gov law ID 340AC0000000033)
- art-165/par-1: 法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/income-tax-act/art-57/par-1 (e-Gov law ID 340AC0000000033)
- art-165/par-1: 第三項 → 所得税法 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/en/income-tax-act/art-57/par-3 (e-Gov law ID 340AC0000000033)
- art-165/par-2: 前項 → 所得税法施行令 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-165/par-1
- art-165/par-2/item-1: 学校教育法第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/en/school-education-act/art-1 (e-Gov law ID 322AC0000000026)
- art-165/par-2/item-1: 第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/school-education-act/art-124 (e-Gov law ID 322AC0000000026)
- art-165/par-2/item-1: 第百三十四条第一項 → 学校教育法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/en/school-education-act/art-134/par-1 (e-Gov law ID 322AC0000000026)
- art-166/par-1: 法第五十七条第三項第二号 → 所得税法 第五十七条第三項第二号 (Article 57, paragraph (3), item (ii)), art-57/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-57/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-166/par-1: 法第三十二条第三項 → 所得税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/en/income-tax-act/art-32/par-3 (e-Gov law ID 340AC0000000033)
- art-166/par-2: 法第五十七条第三項 → 所得税法 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/en/income-tax-act/art-57/par-3 (e-Gov law ID 340AC0000000033)
- art-166/par-2: 同項第二号 → 所得税法 第五十七条第三項第二号 (Article 57, paragraph (3), item (ii)), art-57/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-57/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-167/par-1: 法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/income-tax-act/art-57/par-1 (e-Gov law ID 340AC0000000033)
- art-167/par-1: 第三項 → 所得税法 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/en/income-tax-act/art-57/par-3 (e-Gov law ID 340AC0000000033)
- art-167/par-1: この条 → 所得税法施行令 第百六十七条 (Article 167), art-167 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-167
- art-167/par-1/item-2: 前号 → 所得税法施行令 第百六十七条第一項第一号 (Article 167, paragraph (1), item (i)), art-167/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158#art-167/par-1/item-1
- art-167-2/par-1: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-6 (e-Gov law ID 340AC0000000034)
- art-167-3/par-1: 法第五十七条の二第二項第一号 → 所得税法 第五十七条の二第二項第一号 (Article 57-2, paragraph (2), item (i)), art-57-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-167-3/par-1/item-1: 第三号 → 所得税法施行令 第百六十七条の三第一項第三号 (Article 167-3, paragraph (1), item (iii)), art-167-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-1/item-3
- art-167-3/par-1/item-1: この号 → 所得税法施行令 第百六十七条の三第一項第一号 (Article 167-3, paragraph (1), item (i)), art-167-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-1/item-1
- art-167-3/par-1/item-1: 法第五十七条の二第二項第一号 → 所得税法 第五十七条の二第二項第一号 (Article 57-2, paragraph (2), item (i)), art-57-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-167-3/par-1/item-2: 次号 → 所得税法施行令 第百六十七条の三第一項第三号 (Article 167-3, paragraph (1), item (iii)), art-167-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-1/item-3
- art-167-3/par-1/item-2: 法第五十七条の二第二項第一号 → 所得税法 第五十七条の二第二項第一号 (Article 57-2, paragraph (2), item (i)), art-57-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-167-3/par-1/item-2: 第百八十一条 → 所得税法施行令 第百八十一条 (Article 181), art-181 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-181
- art-167-3/par-1/item-2: 次項第三号 → 所得税法施行令 第百六十七条の三第二項第三号 (Article 167-3, paragraph (2), item (iii)), art-167-3/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-2/item-3
- art-167-3/par-1/item-3: 前二号 → 所得税法施行令 第百六十七条の三第一項第一号 (Article 167-3, paragraph (1), item (i)), art-167-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-1/item-1
- art-167-3/par-1/item-3: 前二号 → 所得税法施行令 第百六十七条の三第一項第二号 (Article 167-3, paragraph (1), item (ii)), art-167-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-1/item-2
- art-167-3/par-2: 法第五十七条の二第二項第二号 → 所得税法 第五十七条の二第二項第二号 (Article 57-2, paragraph (2), item (ii)), art-57-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-2 (e-Gov law ID 340AC0000000033)
- art-167-3/par-2/item-1: 次項第一号 → 所得税法施行令 第百六十七条の三第三項第一号 (Article 167-3, paragraph (3), item (i)), art-167-3/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-3/item-1
- art-167-3/par-2/item-1: 第五項第一号 → 所得税法施行令 第百六十七条の三第五項第一号 (Article 167-3, paragraph (5), item (i)), art-167-3/par-5/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-5/item-1
- art-167-3/par-2/item-3: 前号 → 所得税法施行令 第百六十七条の三第二項第二号 (Article 167-3, paragraph (2), item (ii)), art-167-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-2/item-2
- art-167-3/par-3: 法第五十七条の二第二項第三号 → 所得税法 第五十七条の二第二項第三号 (Article 57-2, paragraph (2), item (iii)), art-57-2/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-3 (e-Gov law ID 340AC0000000033)
- art-167-3/par-3: 同項 → 所得税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2 (e-Gov law ID 340AC0000000033)
- art-167-3/par-4: 法第五十七条の二第二項第六号 → 所得税法 第五十七条の二第二項第六号 (Article 57-2, paragraph (2), item (vi)), art-57-2/par-2/item-6 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-6 (e-Gov law ID 340AC0000000033)
- art-167-3/par-5: 法第五十七条の二第二項第六号 → 所得税法 第五十七条の二第二項第六号 (Article 57-2, paragraph (2), item (vi)), art-57-2/par-2/item-6 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-6 (e-Gov law ID 340AC0000000033)
- art-167-3/par-6: 法第五十七条の二第二項第七号 → 所得税法 第五十七条の二第二項第七号 (Article 57-2, paragraph (2), item (vii)), art-57-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-7 (e-Gov law ID 340AC0000000033)
- art-167-3/par-6/item-3: 前二号 → 所得税法施行令 第百六十七条の三第六項第一号 (Article 167-3, paragraph (6), item (i)), art-167-3/par-6/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-6/item-1
- art-167-3/par-6/item-3: 前二号 → 所得税法施行令 第百六十七条の三第六項第二号 (Article 167-3, paragraph (6), item (ii)), art-167-3/par-6/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-6/item-2
- art-167-3/par-7: 法第五十七条の二第二項第七号 → 所得税法 第五十七条の二第二項第七号 (Article 57-2, paragraph (2), item (vii)), art-57-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-7 (e-Gov law ID 340AC0000000033)
- art-167-3/par-7/item-4: 前三号 → 所得税法施行令 第百六十七条の三第七項第一号 (Article 167-3, paragraph (7), item (i)), art-167-3/par-7/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-7/item-1
- art-167-3/par-7/item-4: 前三号 → 所得税法施行令 第百六十七条の三第七項第二号 (Article 167-3, paragraph (7), item (ii)), art-167-3/par-7/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-7/item-2
- art-167-3/par-7/item-4: 前三号 → 所得税法施行令 第百六十七条の三第七項第三号 (Article 167-3, paragraph (7), item (iii)), art-167-3/par-7/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-7/item-3
- art-167-3/par-7/item-4: 法第五十七条の二第二項 → 所得税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1: 法第五十七条の二第三項 → 所得税法 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/en/income-tax-act/art-57-2/par-3 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-1: 法第五十七条の二第二項 → 所得税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-1: 法第五十七条の二第二項第一号 → 所得税法 第五十七条の二第二項第一号 (Article 57-2, paragraph (2), item (i)), art-57-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-2: 法第五十七条の二第二項第二号 → 所得税法 第五十七条の二第二項第二号 (Article 57-2, paragraph (2), item (ii)), art-57-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-2 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-3: 法第五十七条の二第二項第三号 → 所得税法 第五十七条の二第二項第三号 (Article 57-2, paragraph (2), item (iii)), art-57-2/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-3 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-4: 法第五十七条の二第二項第四号 → 所得税法 第五十七条の二第二項第四号 (Article 57-2, paragraph (2), item (iv)), art-57-2/par-2/item-4 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-4 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-5: 法第五十七条の二第二項第五号 → 所得税法 第五十七条の二第二項第五号 (Article 57-2, paragraph (2), item (v)), art-57-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-5 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-6: 法第五十七条の二第二項第六号 → 所得税法 第五十七条の二第二項第六号 (Article 57-2, paragraph (2), item (vi)), art-57-2/par-2/item-6 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-6 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-7: 法第五十七条の二第二項第七号 → 所得税法 第五十七条の二第二項第七号 (Article 57-2, paragraph (2), item (vii)), art-57-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-7 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-8: 法第五十七条の二第二項第七号 → 所得税法 第五十七条の二第二項第七号 (Article 57-2, paragraph (2), item (vii)), art-57-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-7 (e-Gov law ID 340AC0000000033)
- art-167-5/par-1: 法第五十七条の二第四項 → 所得税法 第五十七条の二第四項 (Article 57-2, paragraph (4)), art-57-2/par-4 — https://japanlaw.org/en/income-tax-act/art-57-2/par-4 (e-Gov law ID 340AC0000000033)
- art-167-5/par-1/item-1: 法第五十七条の二第二項第一号から第五号まで → 所得税法 第五十七条の二第二項第一号 (Article 57-2, paragraph (2), item (i)), art-57-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-167-5/par-1/item-1: 法第五十七条の二第二項第一号から第五号まで → 所得税法 第五十七条の二第二項第二号 (Article 57-2, paragraph (2), item (ii)), art-57-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-2 (e-Gov law ID 340AC0000000033)
- art-167-5/par-1/item-1: 法第五十七条の二第二項第一号から第五号まで → 所得税法 第五十七条の二第二項第三号 (Article 57-2, paragraph (2), item (iii)), art-57-2/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-3 (e-Gov law ID 340AC0000000033)
- art-167-5/par-1/item-1: 法第五十七条の二第二項第一号から第五号まで → 所得税法 第五十七条の二第二項第四号 (Article 57-2, paragraph (2), item (iv)), art-57-2/par-2/item-4 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-4 (e-Gov law ID 340AC0000000033)
- art-167-5/par-1/item-1: 法第五十七条の二第二項第一号から第五号まで → 所得税法 第五十七条の二第二項第五号 (Article 57-2, paragraph (2), item (v)), art-57-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-5 (e-Gov law ID 340AC0000000033)
- art-167-5/par-1/item-1: 第六号 → 所得税法 第五十七条の二第二項第六号 (Article 57-2, paragraph (2), item (vi)), art-57-2/par-2/item-6 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-6 (e-Gov law ID 340AC0000000033)
- art-167-5/par-1/item-1: 第百六十七条の三第五項第二号 → 所得税法施行令 第百六十七条の三第五項第二号 (Article 167-3, paragraph (5), item (ii)), art-167-3/par-5/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-5/item-2
- art-167-5/par-1/item-1: 第七号 → 所得税法 第五十七条の二第二項第七号 (Article 57-2, paragraph (2), item (vii)), art-57-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-7 (e-Gov law ID 340AC0000000033)
- art-167-5/par-1/item-2: 法第五十七条の二第二項第六号 → 所得税法 第五十七条の二第二項第六号 (Article 57-2, paragraph (2), item (vi)), art-57-2/par-2/item-6 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-6 (e-Gov law ID 340AC0000000033)
- art-167-5/par-1/item-2: 第百六十七条の三第五項第一号 → 所得税法施行令 第百六十七条の三第五項第一号 (Article 167-3, paragraph (5), item (i)), art-167-3/par-5/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-3/par-5/item-1
- art-167-5/par-1/item-2/sub-1: 航空法（昭和二十七年法律第二百三十一号）第二条第十八項 → e-Gov law 327AC0000000231, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- art-167-5/par-1/item-2/sub-2: この条 → 所得税法施行令 第百六十七条の五 (Article 167-5), art-167-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3#art-167-5
- art-167-5/par-1/item-2/sub-2: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-167-5/par-1/item-2/sub-2: 海上運送法（昭和二十四年法律第百八十七号）第二条第二項 → e-Gov law 324AC0000000187, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-167-5/par-1/item-2/sub-2: 道路運送法（昭和二十六年法律第百八十三号）第二条第二項 → e-Gov law 326AC0000000183, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/340CO0000000096/20270101_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-020, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-040, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-040, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-045, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-045, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-050, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-050, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-055, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-055, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-025, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-028, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-028, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-029, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-029, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-030, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-030, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-031, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-031, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-032, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-032, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-033, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-033, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-034, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-034, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-035, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-035, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-036, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-036, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-037, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-037, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-038, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-038, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-039, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-039, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-040, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-040, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-041, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-041, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-042, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-042, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-043, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-043, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-001, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T205255-001, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06