# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百十九条の二 (Article 119-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-2. 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: 第百十九条の二 (Article 119-2)（暗号資産の評価の方法） — address `art-119-2` - 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-119-2 - 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. --- ### 第百十九条の二（暗号資産の評価の方法） — Valuation Methods for Cryptoassets caption: machine translation, not official art-119-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-2 **第一項** 法第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法）の規定によるその年十二月三十一日（同項の居住者が年の中途において死亡し、又は出国をした場合には、その死亡又は出国の時。第二号において同じ。）において有する同項に規定する暗号資産（以下この項において「期末暗号資産」という。）の評価額の計算上選定をすることができる評価の方法は、期末暗号資産につき次に掲げる方法のうちいずれかの方法によつてその取得価額を算出し、その算出した取得価額をもつて当該期末暗号資産の評価額とする方法とする。 art-119-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-2/par-1 The valuation method that may be selected for calculating, under Article 48-2, paragraph (1) (Calculation of Costs of Cryptoassets Transferred and Valuation Methods) of the Act, the assessed value of the cryptoassets prescribed in that paragraph that are held on December 31 of that year (if the Resident referred to in that paragraph dies or becomes Absent From Japan in the middle of a year, at the time of that death or the start of that Absence From Japan; the same applies in item (ii)) (hereinafter in this paragraph referred to as "year-end cryptoassets") is a method of calculating the acquisition price of the year-end cryptoassets by any of the following methods and taking the acquisition price so calculated as the assessed value of those year-end cryptoassets. machine translation, not official **一** 総平均法（暗号資産（法第四十八条の二第一項に規定する暗号資産をいう。以下この款において同じ。）をその種類の異なるごとに区別し、その種類の同じものについて、その年一月一日において有していた種類を同じくする暗号資産の取得価額の総額とその年中に取得をした種類を同じくする暗号資産の取得価額の総額との合計額をこれらの暗号資産の総数量で除して計算した価額をその一単位当たりの取得価額とする方法をいう。） art-119-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-2/par-1/item-1 The total average method (meaning a method that distinguishes cryptoassets (meaning cryptoassets prescribed in Article 48-2, paragraph (1) of the Act; the same applies hereinafter in this Subsection) by each different type and, for those of the same type, takes as the acquisition price per unit the price calculated by dividing the sum of the total acquisition price of the cryptoassets of the same type held on January 1 of that year and the total acquisition price of the cryptoassets of the same type acquired during that year by the total quantity of those cryptoassets); machine translation, not official **二** 移動平均法（暗号資産をその種類の異なるごとに区別し、その種類の同じものについて、当初の一単位当たりの取得価額が、再び種類を同じくする暗号資産の取得をした場合にはその取得の時において有する当該暗号資産とその取得をした暗号資産との数量及び取得価額を基礎として算出した平均単価によつて改定されたものとみなし、以後種類を同じくする暗号資産の取得をする都度同様の方法により一単位当たりの取得価額が改定されたものとみなし、その年十二月三十一日から最も近い日において改定されたものとみなされた一単位当たりの取得価額をその一単位当たりの取得価額とする方法をいう。） art-119-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-2/par-1/item-2 The moving average method (meaning a method that distinguishes cryptoassets by each different type and, for those of the same type, deems the initial acquisition price per unit to be revised, where cryptoassets of the same type are acquired again, to the average unit price calculated on the basis of the quantity and acquisition price of the cryptoassets held at the time of that acquisition and the cryptoassets so acquired, deems the acquisition price per unit to be revised by the same method each time cryptoassets of the same type are acquired thereafter, and takes as the acquisition price per unit the acquisition price per unit deemed to have been revised on the day nearest to December 31 of that year). machine translation, not official **第二項** 前項各号に規定する取得には、暗号資産を購入し、若しくは売却し、又は種類の異なる暗号資産に交換しようとする際に一時的に必要なこれらの暗号資産以外の暗号資産を取得する場合におけるその取得を含まないものとする。 art-119-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-2/par-2 The acquisition referred to in each item of the preceding paragraph does not include the acquisition in the case of acquiring cryptoassets, other than those cryptoassets, that are temporarily necessary when intending to purchase or sell cryptoassets or to exchange them for cryptoassets of a different type. machine translation, not official --- ## Cites - art-119-2/par-1: 法第四十八条の二第一項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/en/income-tax-act/art-48-2/par-1 (e-Gov law ID 340AC0000000033) - art-119-2/par-1: 第二号 → 所得税法施行令 第百十九条の二第一項第二号 (Article 119-2, paragraph (1), item (ii)), art-119-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-2/par-1/item-2 - art-119-2/par-1: この項 → 所得税法施行令 第百十九条の二第一項 (Article 119-2, paragraph (1)), art-119-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-2/par-1 - art-119-2/par-1/item-1: 法第四十八条の二第一項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/en/income-tax-act/art-48-2/par-1 (e-Gov law ID 340AC0000000033) - art-119-2/par-2: 前項 → 所得税法施行令 第百十九条の二第一項 (Article 119-2, paragraph (1)), art-119-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-2/par-1 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百十九条の二第一項（暗号資産の評価の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-2/par-1 - 所得税法施行令 第百十九条の二第二項（暗号資産の評価の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-2/par-2 - 所得税法施行令 第百十九条の三第二項（暗号資産の評価の方法の選定） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-3/par-2 - 所得税法施行令 第百十九条の三第三項（暗号資産の評価の方法の選定） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-3/par-3 - 所得税法施行令 第百十九条の五第一項（暗号資産の法定評価方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-5/par-1 - 所得税法施行令 第百十九条の五第二項（暗号資産の法定評価方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-5/par-2 - 所得税法施行令 第百十九条の六第一項（暗号資産の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6/par-1 - 所得税法施行令 第百十九条の七第一項（信用取引による暗号資産の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-7/par-1 - 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-20261106T173921-032, 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