# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百十九条の六 (Article 119-6)
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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: 第百十九条の六 (Article 119-6)（暗号資産の取得価額） — address `art-119-6`
- 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-119-6
- 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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### 第百十九条の六（暗号資産の取得価額） — Acquisition Price of Cryptoassets
caption: machine translation, not official
art-119-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6
**第一項** 第百十九条の二第一項（暗号資産の評価の方法）の規定による暗号資産の評価額の計算の基礎となる暗号資産の取得価額は、別段の定めがあるものを除き、次の各号に掲げる暗号資産の区分に応じ当該各号に定める金額とする。
art-119-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6/par-1
Except as otherwise provided, the acquisition price of cryptoassets that forms the basis for calculating the assessed value of cryptoassets under Article 119-2, paragraph (1) (Valuation Methods for Cryptoassets) is, according to the category of cryptoassets set forth in each of the following items, the amount specified in that item.
machine translation, not official
**一** 購入した暗号資産 その購入の代価（購入手数料その他その暗号資産の購入のために要した費用がある場合には、その費用の額を加算した金額）
art-119-6/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6/par-1/item-1
Cryptoassets that have been purchased: the purchase price (if there are purchase commissions or other expenses required for the purchase of those cryptoassets, the amount obtained by adding the amount of those expenses);
machine translation, not official
**二** 自己が発行することにより取得した暗号資産 その発行のために要した費用の額
art-119-6/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6/par-1/item-2
Cryptoassets acquired by issuing them oneself: the amount of expenses required for that issuance;
machine translation, not official
**三** 前二号に掲げる暗号資産以外の暗号資産 その取得の時におけるその暗号資産の取得のために通常要する価額
art-119-6/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6/par-1/item-3
Cryptoassets other than the cryptoassets set forth in the preceding two items: the amount normally required for acquiring those cryptoassets at the time of their acquisition.
machine translation, not official
**第二項** 次の各号に掲げる暗号資産の前項に規定する取得価額は、当該各号に定める金額とする。
art-119-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6/par-2
The acquisition price prescribed in the preceding paragraph of the cryptoassets set forth in each of the following items is the amount specified in that item.
machine translation, not official
**一** 贈与、相続又は遺贈により取得した暗号資産（法第四十条第一項第一号（棚卸資産の贈与等の場合の総収入金額算入）に掲げる贈与又は遺贈により取得したものを除く。） 被相続人の死亡の時において、当該被相続人がその暗号資産につきよるべきものとされていた評価の方法により評価した金額
art-119-6/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6/par-2/item-1
Cryptoassets acquired by gift, inheritance, or bequest (excluding those acquired through a gift or bequest set forth in Article 40, paragraph (1), item (i) (Inclusion of Gifts of Inventory in Gross Revenue) of the Act): the amount valued, at the time of the death of the decedent, by the valuation method that the decedent was to use for those cryptoassets;
machine translation, not official
**二** 法第四十条第一項第二号に掲げる譲渡により取得した暗号資産 当該譲渡の対価の額と同号に定める金額との合計額
art-119-6/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6/par-2/item-2
Cryptoassets acquired through a transfer set forth in Article 40, paragraph (1), item (ii) of the Act: the sum of the amount of the consideration for that transfer and the amount specified in that item.
machine translation, not official
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## Cites
- art-119-6/par-1: 第百十九条の二第一項 → 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-119-6/par-1/item-3: 前二号 → 所得税法施行令 第百十九条の六第一項第一号 (Article 119-6, paragraph (1), item (i)), art-119-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6/par-1/item-1
- art-119-6/par-1/item-3: 前二号 → 所得税法施行令 第百十九条の六第一項第二号 (Article 119-6, paragraph (1), item (ii)), art-119-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6/par-1/item-2
- art-119-6/par-2: 前項 → 所得税法施行令 第百十九条の六第一項 (Article 119-6, paragraph (1)), art-119-6/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6/par-1
- art-119-6/par-2/item-1: 法第四十条第一項第一号 → 所得税法 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-40/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-119-6/par-2/item-2: 法第四十条第一項第二号 → 所得税法 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-40/par-1/item-2 (e-Gov law ID 340AC0000000033)
## Cited by
4 provisions cite this one. No official source publishes this direction.
- 所得税法施行令 第百十九条の六第一項第三号（暗号資産の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6/par-1/item-3
- 所得税法施行令 第百十九条の六第二項（暗号資産の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6/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
- 所得税法施行令 附則第二条第一項（暗号資産の取得価額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-2/par-1
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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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-033, 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