# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百十五条 (Article 115) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-115. 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: 第百十五条 (Article 115)（組織変更があつた場合の株式等の取得価額） — address `art-115` - 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-115 - 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. --- ### 第百十五条（組織変更があつた場合の株式等の取得価額） — Acquisition Price of Shares, etc. in the Case of an Entity Conversion caption: machine translation, not official art-115 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-115 **第一項** 居住者が、その有する株式（以下この条において「旧株」という。）を発行した法人の組織変更（当該組織変更をした法人（以下この条において「組織変更法人」という。）の株主等に当該組織変更法人の株式のみが交付されたものに限る。）により組織変更法人の株式（以下この条において「新株」という。）を取得した場合には、その組織変更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）の規定による新株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新株一単位当たりの取得価額は、旧株一単位の従前の取得価額（その新株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株一単位に対応する部分の金額を加算した金額）に旧株の数を乗じてこれを取得した新株の数で除して計算した金額とする。 art-115/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-115/par-1 In the case where a Resident has acquired, through an entity conversion of the corporation that issued the shares held by the Resident (hereinafter in this Article referred to as "old shares") (limited to an entity conversion in which only shares of the corporation that underwent that entity conversion (hereinafter in this Article referred to as the "corporation changing its organization") have been delivered to the Shareholders, Members, or Other Investors of that corporation changing its organization), shares of the corporation changing its organization (hereinafter in this Article referred to as "new shares"), for the calculation of the assessed value of the new shares under Article 105, paragraph (1) (Valuation Methods for Securities) for each year on or after the year in which the day of that entity conversion falls, the acquisition price per unit of the acquired new shares that forms the basis for that calculation is to be the amount calculated by multiplying the previous acquisition price of one unit of old shares (if there are expenses required for the acquisition of those new shares, the amount obtained by adding the portion of the amount of those expenses that corresponds to one unit of old shares) by the number of old shares and dividing the result by the number of new shares acquired. machine translation, not official --- ## Cites - art-115/par-1: この条 → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-115 - art-115/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 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第十七条第三項第十号（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-10 - 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 第百十五条第一項（組織変更があつた場合の株式等の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-115/par-1 - 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十五号（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-15 - 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 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 附則第九条第九項（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-9 --- ## 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-20261106T173921-032, 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