# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百十九条の四 (Article 119-4)

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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: 第百十九条の四 (Article 119-4)（暗号資産の評価の方法の変更手続） — address `art-119-4`
- 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-119-4
- 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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### 第百十九条の四（暗号資産の評価の方法の変更手続） — Procedures for Changing Valuation Methods for Cryptoassets
<sup>caption: machine translation, not official</sup>
<sup>art-119-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-4</sup>

        **第一項**  居住者は、暗号資産につき選定した評価の方法（その評価の方法を届け出なかつた者がよるべきこととされている次条第一項に規定する評価の方法を含む。）を変更しようとする場合には、納税地の所轄税務署長の承認を受けなければならない。
        <sup>art-119-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-4/par-1</sup>
        A Resident who intends to change the valuation method selected for cryptoassets (including the valuation method prescribed in paragraph (1) of the following Article that a person who has not notified a valuation method is to use) must obtain the approval of the competent district director with jurisdiction over the place for tax payment.
        <sup>machine translation, not official</sup>

        **第二項**  第百一条第二項から第五項まで（棚卸資産の評価の方法の変更手続）の規定は、前項の場合について準用する。この場合において、同条第三項中「事業所得の金額」とあるのは、「事業所得の金額又は雑所得の金額」と読み替えるものとする。
        <sup>art-119-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-4/par-2</sup>
        The provisions of Article 101, paragraphs (2) through (5) (Procedures for Changing Inventory Valuation Methods) apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "amount of business income" in paragraph (3) of that Article is deemed to be replaced with "amount of business income or amount of miscellaneous income".
        <sup>machine translation, not official</sup>

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## Cites
- art-119-4/par-1: 次条第一項 → 所得税法施行令 第百十九条の五第一項 (Article 119-5, paragraph (1)), art-119-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-5/par-1
- art-119-4/par-2: 第百一条第二項から第五項まで → 所得税法施行令 第百一条第二項 (Article 101, paragraph (2)), art-101/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101/par-2
- art-119-4/par-2: 第百一条第二項から第五項まで → 所得税法施行令 第百一条第三項 (Article 101, paragraph (3)), art-101/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101/par-3
- art-119-4/par-2: 第百一条第二項から第五項まで → 所得税法施行令 第百一条第四項 (Article 101, paragraph (4)), art-101/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101/par-4
- art-119-4/par-2: 第百一条第二項から第五項まで → 所得税法施行令 第百一条第五項 (Article 101, paragraph (5)), art-101/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101/par-5
- art-119-4/par-2: 前項 → 所得税法施行令 第百十九条の四第一項 (Article 119-4, paragraph (1)), art-119-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-4/par-1

## Cited by

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

- 所得税法施行令 第百十九条の四第二項（暗号資産の評価の方法の変更手続） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-4/par-2
- 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)

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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-20261106T173921-032, 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