# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百三条 (Article 103)

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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: 第百三条 (Article 103)（棚卸資産の取得価額） — address `art-103`
- 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-103
- 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.

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### 第百三条（棚卸資産の取得価額） — Acquisition Price of Inventory
<sup>caption: machine translation, not official</sup>
<sup>art-103 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103</sup>

        **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。
        <sup>art-103/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1</sup>
        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.
        <sup>machine translation, not official</sup>

          **一**  購入した棚卸資産　次に掲げる金額の合計額
          <sup>art-103/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1/item-1</sup>
          Inventory that was purchased: the sum of the following amounts:
          <sup>machine translation, not official</sup>

            **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）
            <sup>art-103/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1/item-1/sub-1</sup>
            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);
            <sup>machine translation, not official</sup>

            **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
            <sup>art-103/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1/item-1/sub-2</sup>
            the amount of expenses directly required to put that asset to consumption or make it available for sale;
            <sup>machine translation, not official</sup>

          **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
          <sup>art-103/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1/item-2</sup>
          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:
          <sup>machine translation, not official</sup>

            **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
            <sup>art-103/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1/item-2/sub-1</sup>
            the amount of raw material costs, labor costs, and expenses required for the manufacture, etc. of that asset;
            <sup>machine translation, not official</sup>

            **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
            <sup>art-103/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1/item-2/sub-2</sup>
            the amount of expenses directly required to put that asset to consumption or make it available for sale;
            <sup>machine translation, not official</sup>

          **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
          <sup>art-103/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1/item-3</sup>
          Inventory acquired by a method other than those prescribed in the preceding two items: the sum of the following amounts:
          <sup>machine translation, not official</sup>

            **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
            <sup>art-103/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1/item-3/sub-1</sup>
            the price normally required to acquire that asset at the time of that acquisition;
            <sup>machine translation, not official</sup>

            **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
            <sup>art-103/par-1/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1/item-3/sub-2</sup>
            the amount of expenses directly required to put that asset to consumption or make it available for sale.
            <sup>machine translation, not official</sup>

        **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。
        <sup>art-103/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-2</sup>
        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.
        <sup>machine translation, not official</sup>

          **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
          <sup>art-103/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-2/item-1</sup>
          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;
          <sup>machine translation, not official</sup>

          **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
          <sup>art-103/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-2/item-2</sup>
          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.
          <sup>machine translation, not official</sup>

        **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。
        <sup>art-103/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-3</sup>
        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.
        <sup>machine translation, not official</sup>

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## Cites
- 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/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/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/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/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/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/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/art-103/par-1

## Cited by

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

- 所得税法施行令 第九十八条の二第一項第四号（必要経費に算入される資産の額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1/item-4
- 所得税法施行令 第百三条第一項第二号（棚卸資産の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1/item-2
- 所得税法施行令 第百三条第一項第三号（棚卸資産の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1/item-3
- 所得税法施行令 第百三条第二項（棚卸資産の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-2
- 所得税法施行令 第百三条第三項（棚卸資産の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-3
- 所得税法施行令 第百四条第一項（棚卸資産の取得価額の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-104/par-1
- 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 附則第四条第八項（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-8

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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-20261106T173921-030, 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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06