# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百一条 (Article 101) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-101. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百一条 (Article 101)（棚卸資産の評価の方法の変更手続） — address `art-101` - 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-101 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - 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. --- ### 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/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/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/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/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/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/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 --- ## Cites - 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/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/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/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/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/art-101/par-2 ## Cited by 13 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百一条第二項（棚卸資産の評価の方法の変更手続） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101/par-2 - 所得税法施行令 第百一条第三項（棚卸資産の評価の方法の変更手続） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101/par-3 - 所得税法施行令 第百一条第四項（棚卸資産の評価の方法の変更手続） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101/par-4 - 所得税法施行令 第百一条第五項（棚卸資産の評価の方法の変更手続） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101/par-5 - 所得税法施行令 第百七条第二項（有価証券の評価の方法の変更手続） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-107/par-2 - 所得税法施行令 第百十九条の四第二項（暗号資産の評価の方法の変更手続） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-4/par-2 - 所得税法施行令 附則第六条第一項（たな卸資産の法定評価方法に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3442-84/art-6/par-1 - 所得税法施行令 附則第四条第二項（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-2 - 所得税法施行令 附則第四条第三項第二号（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-3/item-2 - 所得税法施行令 附則第四条第四項（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-4 - 所得税法施行規則 第二十三条第一項（棚卸資産の評価の方法の変更申請書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第二十三条第一項第一号（棚卸資産の評価の方法の変更申請書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23/par-1/item-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第六十条第三項（決算） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-60/par-3 (e-Gov law ID 340M50000040011) --- ## 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