# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百十九条の七 (Article 119-7) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-7. 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: 第百十九条の七 (Article 119-7)（信用取引による暗号資産の取得価額） — address `art-119-7` - 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-119-7 - 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. --- ### 第百十九条の七（信用取引による暗号資産の取得価額） — Acquisition Price of Cryptoassets Through Margin Transactions caption: machine translation, not official art-119-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-7 **第一項** 居住者が暗号資産信用取引（他の者から信用の供与を受けて行う暗号資産の売買をいう。以下この条において同じ。）の方法による暗号資産の売買を行い、かつ、当該暗号資産信用取引による暗号資産の売付けと買付けとにより当該暗号資産信用取引の決済を行つた場合には、当該売付けに係る暗号資産の取得に要した経費としてその者のその年分の事業所得の金額又は雑所得の金額の計算上必要経費に算入する金額は、第百十九条の二から前条までの規定にかかわらず、当該暗号資産信用取引において当該買付けに係る暗号資産を取得するために要した金額とする。 art-119-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-7/par-1 In the case where a Resident has traded cryptoassets by a cryptoasset margin transaction (meaning the purchase and sale of cryptoassets conducted with credit extended by another person; the same applies hereinafter in this Article) and has settled that cryptoasset margin transaction by selling and buying cryptoassets in that cryptoasset margin transaction, the amount to be included in necessary expenses in calculating the amount of business income or the amount of miscellaneous income of that person for that year, as expenses required for acquiring the cryptoassets pertaining to that sale, is to be, notwithstanding Articles 119-2 through the preceding Article, the amount required for acquiring the cryptoassets pertaining to that purchase in that cryptoasset margin transaction. machine translation, not official --- ## Cites - art-119-7/par-1: この条 → 所得税法施行令 第百十九条の七 (Article 119-7), art-119-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-7 - art-119-7/par-1: 第百十九条の二から前条まで → 所得税法施行令 第百十九条の二 (Article 119-2), art-119-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-2 - art-119-7/par-1: 第百十九条の二から前条まで → 所得税法施行令 第百十九条の三 (Article 119-3), art-119-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-3 - art-119-7/par-1: 第百十九条の二から前条まで → 所得税法施行令 第百十九条の四 (Article 119-4), art-119-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-4 - art-119-7/par-1: 第百十九条の二から前条まで → 所得税法施行令 第百十九条の五 (Article 119-5), art-119-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-5 - art-119-7/par-1: 第百十九条の二から前条まで → 所得税法施行令 第百十九条の六 (Article 119-6), art-119-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 附則第三条第一項（信用取引による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-3/par-1 --- ## 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-20261106T173921-033, 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-20261106T173921-033, 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