# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百条 (Article 100)

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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: 第百条 (Article 100)（棚卸資産の評価の方法の選定） — address `art-100`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-100
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
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
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第百条（棚卸資産の評価の方法の選定） — Selection of Methods of Valuing Inventory
<sup>caption: machine translation, not official</sup>
<sup>art-100 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-100</sup>

        **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。
        <sup>art-100/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-100/par-1</sup>
        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.
        <sup>machine translation, not official</sup>

        **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。
        <sup>art-100/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-100/par-2</sup>
        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).
        <sup>machine translation, not official</sup>

          **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
          <sup>art-100/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-100/par-2/item-1</sup>
          a Resident who has newly commenced a business that gives rise to business income: the day on which that business was commenced;
          <sup>machine translation, not official</sup>

          **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
          <sup>art-100/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-100/par-2/item-2</sup>
          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.
          <sup>machine translation, not official</sup>

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## Cites
- 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/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/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/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/art-100/par-2/item-1

## Cited by

8 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第九十九条の二第二項（棚卸資産の特別な評価の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-2
- 所得税法施行令 第九十九条の二第三項（棚卸資産の特別な評価の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-3
- 所得税法施行令 第九十九条の二第七項（棚卸資産の特別な評価の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-7
- 所得税法施行令 第百条第二項（棚卸資産の評価の方法の選定） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-100/par-2
- 所得税法施行令 第百条第二項第二号（棚卸資産の評価の方法の選定） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-100/par-2/item-2
- 所得税法施行令 第二百九十二条第二項（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292/par-2
- 所得税法施行令 附則第十条第二項（たな卸資産の評価の方法に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-10/par-2
- 所得税法施行令 附則第四条第一項（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_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-20261106T173921-029, 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