# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百十二条 (Article 112)
This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-112. 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: 第百十二条 (Article 112)（合併により取得した株式等の取得価額） — address `art-112`
- 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-112
- 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.
---
### 第百十二条（合併により取得した株式等の取得価額） — Acquisition Price of Shares, etc. Acquired Through a Merger
caption: machine translation, not official
art-112 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-112
**第一項** 居住者が、その有する株式（以下この項において「旧株」という。）について、その旧株を発行した法人の合併（法人課税信託に係る信託の併合を含むものとし、当該合併に係る第六十一条第六項第五号（所有株式に対応する資本金等の額の計算方法等）に規定する被合併法人（次項において「被合併法人」という。）の株主等に当該合併に係る同条第六項第十号に規定する合併法人（以下この項及び次項において「合併法人」という。）又は合併法人との間に当該合併法人の発行済株式若しくは出資（自己が有する自己の株式を除く。次条第一項及び第四項並びに第百十三条の二第三項（株式分配により取得した株式等の取得価額）において「発行済株式等」という。）の全部を直接若しくは間接に保有する関係として財務省令で定める関係がある法人（以下この項において「合併親法人」という。）のうちいずれか一の法人の株式以外の資産（当該株主等に対する株式に係る剰余金の配当、利益の配当又は剰余金の分配として交付がされた金銭その他の資産及び合併に反対する当該株主等に対するその買取請求に基づく対価として交付がされる金銭その他の資産を除く。）が交付されなかつたものに限る。）により合併法人からその合併法人の株式又は合併親法人の株式を取得した場合には、その合併のあつた日の属する年以後の各年における第百五条第一項（有価証券の評価の方法）の規定による合併法人の株式又は合併親法人の株式の評価額の計算については、その計算の基礎となるその取得した合併法人の株式（以下この項において「合併法人株式」という。）又は合併親法人の株式（以下この項において「合併親法人株式」という。）の一株当たりの取得価額は、旧株一株の従前の取得価額（法第二十五条第一項第一号（合併の場合のみなし配当）の規定により剰余金の配当、利益の配当、剰余金の分配若しくは金銭の分配として交付を受けたものとみなされる金額又はその合併法人株式若しくは合併親法人株式の取得のために要した費用の額がある場合には、当該交付を受けたものとみなされる金額及び費用の額のうち旧株一株に対応する部分の金額を加算した金額）を旧株一株について取得した合併法人株式又は合併親法人株式の数で除して計算した金額とする。
art-112/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-1
In the case where a Resident has acquired, with respect to shares held by the Resident (hereinafter in this paragraph referred to as "old shares"), shares of the acquiring corporation or shares of the parent corporation of the acquiring corporation from the acquiring corporation through a merger of the corporation that issued the old shares (including a merger of trusts pertaining to a Trust Subject to Corporate Taxation; limited to a merger in which no assets other than shares of any one of the acquiring corporation (meaning the acquiring corporation prescribed in Article 61, paragraph (6), item (x) pertaining to that merger; hereinafter in this paragraph and the following paragraph referred to as the "acquiring corporation") and a corporation that has, with the acquiring corporation, a relationship specified by Ministry of Finance Order as a relationship in which one directly or indirectly holds all of the issued shares or capital contributions of the acquiring corporation (excluding own shares held by itself; hereinafter in paragraphs (1) and (4) of the following Article and Article 113-2, paragraph (3) (Acquisition Price of Shares, etc. Acquired Through a Share Distribution) referred to as the "issued shares, etc.") (hereinafter in this paragraph referred to as the "parent corporation of the acquiring corporation") have been delivered to the Shareholders, Members, or Other Investors of the merged corporation prescribed in Article 61, paragraph (6), item (v) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held, etc.) pertaining to that merger (hereinafter in the following paragraph referred to as the "merged corporation") (excluding money or other assets delivered to those Shareholders, Members, or Other Investors as a dividend of surplus, dividend of profits, or distribution of surplus in respect of shares, and money or other assets delivered to those Shareholders, Members, or Other Investors who object to the merger as consideration based on their purchase demand)), for the calculation of the assessed value of the shares of the acquiring corporation or the shares of the parent corporation of the acquiring corporation under Article 105, paragraph (1) (Valuation Methods for Securities) for each year on or after the year in which the day of that merger falls, the acquisition price per share of the acquired shares of the acquiring corporation (hereinafter in this paragraph referred to as "acquiring corporation shares") or shares of the parent corporation of the acquiring corporation (hereinafter in this paragraph referred to as "shares of the parent corporation of the acquiring corporation") that forms the basis for that calculation is to be the amount calculated by dividing the previous acquisition price of one old share (if there is an amount deemed to have been received as a dividend of surplus, dividend of profits, distribution of surplus, or distribution of monies pursuant to Article 25, paragraph (1), item (i) (Deemed Dividends in the Case of a Merger) of the Act, or an amount of expenses required for the acquisition of those acquiring corporation shares or shares of the parent corporation of the acquiring corporation, the amount obtained by adding the portion of that amount deemed to have been received and that amount of expenses that corresponds to one old share) by the number of acquiring corporation shares or shares of the parent corporation of the acquiring corporation acquired for one old share.
machine translation, not official
**第二項** 居住者の有する株式（以下この項において「所有株式」という。）について、その所有株式を発行した法人を合併法人とする合併（法人課税信託に係る信託の併合を含むものとし、法人税法施行令第四条の三第二項第一号（適格組織再編成における株式の保有関係等）に規定する無対価合併に該当するもので同項第二号ロに掲げる関係があるものに限る。以下この項において「無対価合併」という。）が行われた場合には、その無対価合併のあつた日の属する年以後の各年における第百五条第一項の規定による所有株式の評価額の計算については、その計算の基礎となる所有株式一株当たりの取得価額は、所有株式一株の従前の取得価額に、旧株（当該無対価合併に係る被合併法人の株式でその居住者が当該無対価合併の直前に有していたものをいう。以下この項において同じ。）一株の従前の取得価額（法第二十五条第一項第一号の規定により剰余金の配当、利益の配当又は剰余金の分配として交付を受けたものとみなされる金額がある場合には、当該交付を受けたものとみなされる金額のうち旧株一株に対応する部分の金額を加算した金額）にその旧株の数を乗じてこれをその所有株式の数で除して計算した金額を加算した金額とし、かつ、その所有株式は、同日において取得されたものとみなす。
art-112/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-2
In the case where, with regard to shares held by a Resident (hereinafter in this paragraph referred to as "shares held"), a merger in which the corporation that issued the shares held is the acquiring corporation (including a merger of trusts pertaining to a Trust Subject to Corporate Taxation, and limited to a merger that falls under a merger without consideration prescribed in Article 4-3, paragraph (2), item (i) (Shareholding Relationships, etc. in Qualified Reorganizations) of the Order for the Enforcement of the Corporation Tax Act and that has the relationship set out in item (ii), (b) of that paragraph; hereinafter in this paragraph referred to as "merger without consideration") has taken place, for the calculation of the assessed value of the shares held under Article 105, paragraph (1) in each year on or after the year that includes the date of that merger without consideration, the acquisition price per share of the shares held that serves as the basis of that calculation is the amount obtained by adding, to the previous acquisition price of one of the shares held, the amount calculated by multiplying the previous acquisition price of one old share (meaning shares of the merged corporation pertaining to that merger without consideration that the Resident held immediately before that merger without consideration; the same applies hereinafter in this paragraph) (where there is an amount deemed to have been received as a dividend of surplus, dividend of profits, or distribution of surplus pursuant to Article 25, paragraph (1), item (i) of the Act, the amount obtained by adding the portion of that amount deemed to have been received that corresponds to one old share) by the number of those old shares and dividing the result by the number of the shares held, and the shares held are deemed to have been acquired on that date.
machine translation, not official
**第三項** 居住者が、その有する投資信託又は特定受益証券発行信託（以下この項において「投資信託等」という。）の受益権（以下この項において「旧受益権」という。）について、その旧受益権に係る投資信託等の信託の併合（当該信託の併合に係る従前の投資信託等の受益者に当該併合に係る新たな信託である投資信託等（以下この項において「併合投資信託等」という。）の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付がされる金銭その他の資産を除く。）が交付されなかつたものに限る。）により併合投資信託等からその併合投資信託等の受益権を取得した場合には、その信託の併合のあつた日の属する年以後の各年における第百五条第一項の規定による併合投資信託等の受益権の評価額の計算については、その計算の基礎となるその取得した併合投資信託等の受益権の一口当たりの取得価額は、旧受益権一口の従前の取得価額（その併合投資信託等の受益権の取得のために要した費用の額がある場合には、当該費用の額のうち旧受益権一口に対応する部分の金額を加算した金額）を旧受益権一口について取得した併合投資信託等の受益権の口数で除して計算した金額とする。
art-112/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-3
In the case where a Resident, with regard to a beneficial interest (hereinafter in this paragraph referred to as "old beneficial interest") in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates (hereinafter in this paragraph referred to as "Investment Trust, etc.") held by the Resident, acquires a beneficial interest in a consolidated Investment Trust, etc. from the consolidated Investment Trust, etc. through a merger of trusts of the Investment Trust, etc. pertaining to that old beneficial interest (limited to a merger of trusts in which no assets other than a beneficial interest in the Investment Trust, etc. that is the new trust pertaining to that merger (hereinafter in this paragraph referred to as "consolidated Investment Trust, etc.") are delivered to the beneficiaries of the former Investment Trust, etc. pertaining to that merger of trusts (excluding money or other assets delivered as consideration based on a purchase request made by such a beneficiary who opposes the merger of trusts)), for the calculation of the assessed value of the beneficial interest in the consolidated Investment Trust, etc. under Article 105, paragraph (1) in each year on or after the year that includes the date of that merger of trusts, the acquisition price per unit of the acquired beneficial interest in the consolidated Investment Trust, etc. that serves as the basis of that calculation is the amount calculated by dividing the previous acquisition price of one unit of the old beneficial interest (where there is an amount of expenses required for the acquisition of that beneficial interest in the consolidated Investment Trust, etc., the amount obtained by adding the portion of that amount of expenses that corresponds to one unit of the old beneficial interest) by the number of units of beneficial interest in the consolidated Investment Trust, etc. acquired for one unit of the old beneficial interest.
machine translation, not official
---
## Cites
- art-112/par-1: この項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-1
- art-112/par-1: 第六十一条第六項第五号 → 所得税法施行令 第六十一条第六項第五号 (Article 61, paragraph (6), item (v)), art-61/par-6/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-6/item-5
- art-112/par-1: 次項 → 所得税法施行令 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-2
- art-112/par-1: 同条第六項第十号 → 所得税法施行令 第六十一条第六項第十号 (Article 61, paragraph (6), item (x)), art-61/par-6/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-6/item-10
- art-112/par-1: 次条第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-1
- art-112/par-1: 第四項 → 所得税法施行令 第百十三条第四項 (Article 113, paragraph (4)), art-113/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-4
- art-112/par-1: 第百十三条の二第三項 → 所得税法施行令 第百十三条の二第三項 (Article 113-2, paragraph (3)), art-113-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113-2/par-3
- art-112/par-1: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-105/par-1
- art-112/par-1: 法第二十五条第一項第一号 → 所得税法 第二十五条第一項第一号 (Article 25, paragraph (1), item (i)), art-25/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-112/par-2: この項 → 所得税法施行令 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-2
- art-112/par-2: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-105/par-1
- art-112/par-2: 法第二十五条第一項第一号 → 所得税法 第二十五条第一項第一号 (Article 25, paragraph (1), item (i)), art-25/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-112/par-3: この項 → 所得税法施行令 第百十二条第三項 (Article 112, paragraph (3)), art-112/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-3
- art-112/par-3: 第百五条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-105/par-1
## Cited by
28 provisions cite this one. No official source publishes this direction.
- 所得税法施行令 第十七条第三項第五号（非永住者の課税所得の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-17/par-3/item-5
- 所得税法施行令 第十七条第三項第六号（非永住者の課税所得の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-17/par-3/item-6
- 所得税法施行令 第八十三条の二第一項（合併等により交付する株式に一に満たない端数がある場合の所得計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-1
- 所得税法施行令 第百五条第二項（有価証券の評価の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-105/par-2
- 所得税法施行令 第百十二条第一項（合併により取得した株式等の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-1
- 所得税法施行令 第百十二条第二項（合併により取得した株式等の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-2
- 所得税法施行令 第百十二条第三項（合併により取得した株式等の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-3
- 所得税法施行令 第百十七条第一項（旧株一株の従前の取得価額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-117/par-1
- 所得税法施行令 第百十八条第二項（譲渡所得の基因となる有価証券の取得費等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-118/par-2
- 所得税法施行令 第百十九条第一項（信用取引等による株式又は公社債の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119/par-1
- 所得税法施行令 第百七十条第五項第五号（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170/par-5/item-5
- 所得税法施行令 第百七十条第五項第六号（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170/par-5/item-6
- 所得税法施行令 第百七十条第五項第七号（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170/par-5/item-7
- 所得税法施行令 第百七十条第六項（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170/par-6
- 所得税法施行令 第百七十条の二第三項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170-2/par-3
- 所得税法施行令 第三百四十五条第一項第一号（交付金銭等の受領者の告知等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-345/par-1/item-1
- 所得税法施行令 附則第七条第二項（有価証券の評価に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-7/par-2
- 所得税法施行令 附則第五条第一項（株式の取得価額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4032-86/art-5/par-1
- 所得税法施行令 附則第四条第一項（株式の取得価額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-4/par-1
- 所得税法施行令 附則第九条第五項（有価証券の取得価額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-5
- 所得税法施行令 附則第十一条第四項（有価証券の取得価額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-4
- 所得税法施行令 附則第十一条第五項（有価証券の取得価額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-5
- 所得税法施行令 附則第十一条第六項（有価証券の取得価額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-6
- 所得税法施行令 附則第三条第一項（有価証券の取得価額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-3/par-1
- 所得税法施行令 附則第七条第一項（有価証券の取得価額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-7/par-1
- 所得税法施行令 附則第十条第一項（国外転出をする場合の譲渡所得等の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-10/par-1
- 所得税法施行令 附則第三条第一項（有価証券の取得価額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4312-95/art-3/par-1
- 所得税法施行規則 第二十三条の二第一項（合併により取得した株式等の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23-2/par-1 (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-20261106T163957-040, 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-20261106T163957-040, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-031, 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-20261106T173921-031, 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