# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百二条 (Article 102) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-102. 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: 第百二条 (Article 102)（棚卸資産の法定評価方法） — address `art-102` - 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-102 - 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/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/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/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 --- ## Cites - 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/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/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/art-99/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百一条第一項（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-1 - 所得税法施行令 第百二条第二項（棚卸資産の法定評価方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-102/par-2 - 所得税法施行令 附則第四条第三項（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-3 - 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-20261106T173921-030, 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