# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百四条 (Article 104)

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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: 第百四条 (Article 104)（棚卸資産の取得価額の特例） — address `art-104`
- 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-104
- 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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### 第百四条（棚卸資産の取得価額の特例） — Special Provisions on Acquisition Price of Inventory
<sup>caption: machine translation, not official</sup>
<sup>art-104 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-104</sup>

        **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。
        <sup>art-104/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-104/par-1</sup>
        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.
        <sup>machine translation, not official</sup>

          **一**  当該資産が災害により著しく損傷したこと。
          <sup>art-104/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-104/par-1/item-1</sup>
          that the asset has been seriously damaged by a Disaster;
          <sup>machine translation, not official</sup>

          **二**  当該資産が著しく陳腐化したこと。
          <sup>art-104/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-104/par-1/item-2</sup>
          that the asset has become significantly obsolete;
          <sup>machine translation, not official</sup>

          **三**  前二号に準ずる特別の事実
          <sup>art-104/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-104/par-1/item-3</sup>
          a special event equivalent to those in the preceding two items.
          <sup>machine translation, not official</sup>

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## Cites
- 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/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/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/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/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/art-104/par-1/item-2

## Cited by

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

- 所得税法施行令 第百四条第一項第三号（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/item-3
- 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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06