# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百六十七条の七 (Article 167-7)

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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: 第百六十七条の七 (Article 167-7)（株式交換等による取得株式等の取得価額の計算等） — address `art-167-7`
- 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-167-7
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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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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### 第百六十七条の七（株式交換等による取得株式等の取得価額の計算等） — Calculation, etc. of Acquisition Price of Shares, etc. Acquired Through a Share Exchange, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-167-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7</sup>

    **第一項**  法第五十七条の四第一項（株式交換等に係る譲渡所得等の特例）に規定する政令で定める関係は、株式交換の直前に当該株式交換に係る同項に規定する株式交換完全親法人（第四項及び第五項において「株式交換完全親法人」という。）と当該株式交換完全親法人以外の法人との間に当該法人による完全支配関係（法人税法第二条第十二号の七の六（定義）に規定する完全支配関係をいう。以下この項において同じ。）がある場合の当該完全支配関係とする。
    <sup>art-167-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-1</sup>
    The relationship specified by Cabinet Order prescribed in Article 57-4, paragraph (1) (Special Provisions on Capital Gains Due to Share Exchange) of the Act is, in the case where, immediately before a share exchange, there is between the wholly owning parent corporation in a share exchange prescribed in that paragraph pertaining to that share exchange (referred to in paragraphs (4) and (5) as the "wholly owning parent corporation in a share exchange") and a corporation other than that wholly owning parent corporation in a share exchange a full controlling interest held by that corporation (meaning a full controlling interest prescribed in Article 2, item (xii)-7-6 (Definitions) of the Corporation Tax Act; the same applies hereinafter in this paragraph), that full controlling interest.
    <sup>machine translation, not official</sup>

    **第二項**  法第五十七条の四第一項に規定する政令で定めるものは、法人税法施行令第四条の三第十八項第二号（適格組織再編成における株式の保有関係等）に規定する株主均等割合保有関係がある株式交換とする。
    <sup>art-167-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-2</sup>
    The share exchange specified by Cabinet Order prescribed in Article 57-4, paragraph (1) of the Act is a share exchange that has a relationship of holding by shareholders in equal proportions prescribed in Article 4-3, paragraph (18), item (ii) (Shareholding Relationships, etc. in Qualified Reorganizations) of the Order for the Enforcement of the Corporation Tax Act.
    <sup>machine translation, not official</sup>

    **第三項**  法第五十七条の四第三項第五号に規定する政令で定める新株予約権は、次に掲げる新株予約権とする。
    <sup>art-167-7/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-3</sup>
    The share options specified by Cabinet Order prescribed in Article 57-4, paragraph (3), item (v) of the Act are the following share options.
    <sup>machine translation, not official</sup>

      **一**  新株予約権を引き受ける者に特に有利な条件又は金額により交付された当該新株予約権
      <sup>art-167-7/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-3/item-1</sup>
      a share option issued on terms or for an amount especially favorable to the person who takes up that share option;
      <sup>machine translation, not official</sup>

      **二**  役務の提供その他の行為に係る対価の全部又は一部として交付された新株予約権（前号に該当するものを除く。）
      <sup>art-167-7/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-3/item-2</sup>
      a share option issued as all or part of consideration for the provision of services or other acts (excluding those falling under the preceding item).
      <sup>machine translation, not official</sup>

    **第四項**  法第五十七条の四第一項の規定の適用を受けた居住者が同項に規定する株式交換により取得をした株式交換完全親法人の株式（出資を含む。以下この項及び次項において同じ。）又は株式交換完全親法人との間に第一項に規定する関係がある法人（以下この項において「親法人」という。）の株式に係る事業所得の金額、譲渡所得の金額又は雑所得の金額の計算については、当該株式交換により当該株式交換完全親法人に譲渡をした同条第一項に規定する旧株の取得価額（当該株式交換完全親法人の株式又は親法人の株式の取得に要した費用がある場合には、当該費用の額を加算した金額）を当該取得をした当該株式交換完全親法人の株式又は親法人の株式の取得価額とする。
    <sup>art-167-7/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-4</sup>
    With regard to the calculation of the amount of business income, amount of capital gains, or amount of miscellaneous income pertaining to shares in the wholly owning parent corporation in a share exchange (including contributions; the same applies hereinafter in this paragraph and the following paragraph) or shares in a corporation that has the relationship prescribed in paragraph (1) with the wholly owning parent corporation in a share exchange (hereinafter in this paragraph referred to as "parent corporation") that were acquired by a Resident to whom the provisions of Article 57-4, paragraph (1) of the Act have applied through a share exchange prescribed in that paragraph, the acquisition price of the old shares prescribed in Article 57-4, paragraph (1) of the Act that were transferred to that wholly owning parent corporation in a share exchange through that share exchange (where there are expenses required for the acquisition of those shares in the wholly owning parent corporation in a share exchange or shares in the parent corporation, the amount obtained by adding the amount of those expenses) is the acquisition price of those acquired shares in the wholly owning parent corporation in a share exchange or shares in the parent corporation.
    <sup>machine translation, not official</sup>

    **第五項**  法第五十七条の四第一項の規定の適用を受けた居住者が同項に規定する特定無対価株式交換により同項に規定する旧株を有しないこととなつた場合における所有株式（当該特定無対価株式交換の直後にその居住者が有する当該特定無対価株式交換に係る株式交換完全親法人の株式をいう。以下この項において同じ。）に係る当該特定無対価株式交換の後の事業所得の金額、譲渡所得の金額又は雑所得の金額の計算については、当該所有株式の当該特定無対価株式交換の直前の取得価額に当該旧株の当該特定無対価株式交換の直前の取得価額を加算した金額を当該所有株式の取得価額とする。
    <sup>art-167-7/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-5</sup>
    With regard to the calculation of the amount of business income, amount of capital gains, or amount of miscellaneous income after a specified share exchange without consideration, pertaining to shares held (meaning shares in the wholly owning parent corporation in a share exchange pertaining to that specified share exchange without consideration that the Resident holds immediately after that specified share exchange without consideration; the same applies hereinafter in this paragraph) in the case where a Resident to whom the provisions of Article 57-4, paragraph (1) of the Act have applied has come to hold no old shares prescribed in that paragraph due to a specified share exchange without consideration prescribed in that paragraph, the amount obtained by adding the acquisition price of those old shares immediately before that specified share exchange without consideration to the acquisition price of those shares held immediately before that specified share exchange without consideration is the acquisition price of those shares held.
    <sup>machine translation, not official</sup>

    **第六項**  法第五十七条の四第二項の規定の適用を受けた居住者が同項に規定する株式移転により取得をした同項に規定する株式移転完全親法人の株式に係る事業所得の金額、譲渡所得の金額又は雑所得の金額の計算については、当該株式移転により当該株式移転完全親法人に譲渡をした同項に規定する旧株の取得価額（当該株式移転完全親法人の株式の取得に要した費用がある場合には、当該費用の額を加算した金額）を当該取得をした当該株式移転完全親法人の株式の取得価額とする。
    <sup>art-167-7/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-6</sup>
    With regard to the calculation of the amount of business income, amount of capital gains, or amount of miscellaneous income pertaining to shares in the wholly owning parent corporation resulting from a share transfer prescribed in Article 57-4, paragraph (2) of the Act that were acquired by a Resident to whom the provisions of that paragraph have applied through a share transfer prescribed in that paragraph, the acquisition price of the old shares prescribed in that paragraph that were transferred to that wholly owning parent corporation resulting from a share transfer through that share transfer (where there are expenses required for the acquisition of shares in that wholly owning parent corporation resulting from a share transfer, the amount obtained by adding the amount of those expenses) is the acquisition price of those acquired shares in the wholly owning parent corporation resulting from a share transfer.
    <sup>machine translation, not official</sup>

    **第七項**  法第五十七条の四第三項の規定の適用を受けた居住者が同項各号に規定する事由により取得をした当該各号に定める株式（出資及び投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口を含む。以下この条において同じ。）又は新株予約権に係る事業所得の金額、譲渡所得の金額又は雑所得の金額の計算については、次の各号に掲げる当該取得をした株式又は新株予約権の区分に応じ当該各号に定める金額を当該取得をした株式又は新株予約権の取得価額とする。
    <sup>art-167-7/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-7</sup>
    With regard to the calculation of the amount of business income, amount of capital gains, or amount of miscellaneous income pertaining to shares (including contributions and investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; the same applies hereinafter in this Article) specified in each item of Article 57-4, paragraph (3) of the Act, or to share options, that a Resident to whom the provisions of that paragraph have applied acquired due to the grounds prescribed in each item of that paragraph, the amount specified in each of the following items for the category of those acquired shares or share options set out in that item is the acquisition price of those acquired shares or share options.
    <sup>machine translation, not official</sup>

      **一**  法第五十七条の四第三項第一号に規定する取得請求権付株式に係る同号に定める請求権の行使による当該取得請求権付株式の取得の対価として交付を受けた当該取得をする法人の株式（同項の規定の適用を受ける場合の当該取得をする法人の株式に限る。）　当該取得請求権付株式の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
      <sup>art-167-7/par-7/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-7/item-1</sup>
      Shares in the corporation making the acquisition that were delivered as consideration for the acquisition of shares with a put option prescribed in Article 57-4, paragraph (3), item (i) of the Act through the exercise of the put option specified in that item (limited to shares in the corporation making the acquisition in the case where the provisions of that paragraph apply): the acquisition price of those shares with a put option (where there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses);
      <sup>machine translation, not official</sup>

      **二**  法第五十七条の四第三項第二号に規定する取得条項付株式に係る同号に定める取得事由の発生（その取得の対価として当該取得をされる同号の株主等に当該取得をする法人の株式のみが交付されたものに限る。）による当該取得条項付株式の取得の対価として交付を受けた当該取得をする法人の株式（同項の規定の適用を受ける場合の当該取得をする法人の株式に限る。）　当該取得条項付株式の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
      <sup>art-167-7/par-7/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-7/item-2</sup>
      Shares in the corporation making the acquisition that were delivered as consideration for the acquisition of shares subject to call prescribed in Article 57-4, paragraph (3), item (ii) of the Act due to the occurrence of the grounds to acquire specified in that item (limited to the case where only shares in the corporation making the acquisition are delivered, as consideration for that acquisition, to the Shareholder, Member, or Other Investor prescribed in that item whose shares are acquired) (limited to shares in the corporation making the acquisition in the case where the provisions of that paragraph apply): the acquisition price of those shares subject to call (where there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses);
      <sup>machine translation, not official</sup>

      **三**  法第五十七条の四第三項第二号に規定する取得条項付株式に係る同号に定める取得事由の発生（その取得の対象となつた種類の株式の全てが取得され、かつ、その取得の対価として当該取得をされる同号の株主等に当該取得をする法人の株式及び新株予約権のみが交付されたものに限る。）による当該取得条項付株式の取得の対価として交付を受けた当該取得をする法人の次に掲げる株式及び新株予約権（同項の規定の適用を受ける場合の当該取得をする法人の当該株式及び新株予約権に限る。）　当該株式及び新株予約権の区分に応じそれぞれに定める金額
      <sup>art-167-7/par-7/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-7/item-3</sup>
      the following shares and share options of the corporation making the acquisition that are received as consideration for the acquisition of the shares subject to call prescribed in Article 57-4, paragraph (3), item (ii) of the Act due to the occurrence of the grounds to acquire pertaining to those shares provided for in that item (limited to the case where all of the shares of the class of shares subject to that acquisition have been acquired and only shares and share options of the corporation making the acquisition have been delivered, as consideration for that acquisition, to the Shareholder, Member, or Other Investor prescribed in that item who is subject to that acquisition) (limited to those shares and share options of the corporation making the acquisition where the provisions of that paragraph apply): the amount specified respectively below according to the category of those shares and share options;
      <sup>machine translation, not official</sup>

        **イ**  当該取得をする法人の株式　当該取得条項付株式の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
        <sup>art-167-7/par-7/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-7/item-3/sub-1</sup>
        shares of the corporation making the acquisition: the acquisition price of the shares subject to call (if there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses);
        <sup>machine translation, not official</sup>

        **ロ**  当該取得をする法人の新株予約権　零
        <sup>art-167-7/par-7/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-7/item-3/sub-2</sup>
        share options of the corporation making the acquisition: zero;
        <sup>machine translation, not official</sup>

      **四**  法第五十七条の四第三項第三号に規定する全部取得条項付種類株式に係る同号に定める取得決議（その取得の対価として当該取得をされる同号の株主等に当該取得をする法人の株式以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されなかつたものに限る。）による当該全部取得条項付種類株式の取得の対価として交付を受けた当該取得をする法人の株式（同項の規定の適用を受ける場合の当該取得をする法人の株式に限る。）　当該全部取得条項付種類株式の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
      <sup>art-167-7/par-7/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-7/item-4</sup>
      shares of the corporation making the acquisition that are received as consideration for the acquisition of the shares subject to class-wide call prescribed in Article 57-4, paragraph (3), item (iii) of the Act by the resolution to acquire pertaining to those shares provided for in that item (limited to the case where no assets other than shares of the corporation making the acquisition (excluding money or other assets delivered based on a petition for determination of the price of that acquisition) have been delivered, as consideration for that acquisition, to the Shareholder, Member, or Other Investor prescribed in that item who is subject to that acquisition) (limited to those shares of the corporation making the acquisition where the provisions of that paragraph apply): the acquisition price of the shares subject to class-wide call (if there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses);
      <sup>machine translation, not official</sup>

      **五**  法第五十七条の四第三項第三号に規定する全部取得条項付種類株式に係る同号に定める取得決議（その取得の対価として当該取得をされる同号の株主等に当該取得をする法人の株式及び新株予約権が交付され、かつ、これら以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されなかつたものに限る。）による当該全部取得条項付種類株式の取得の対価として交付を受けた当該取得をする法人の次に掲げる株式及び新株予約権（同項の規定の適用を受ける場合の当該取得をする法人の当該株式及び新株予約権に限る。）　当該株式及び新株予約権の区分に応じそれぞれに定める金額
      <sup>art-167-7/par-7/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-7/item-5</sup>
      the following shares and share options of the corporation making the acquisition that are received as consideration for the acquisition of the shares subject to class-wide call prescribed in Article 57-4, paragraph (3), item (iii) of the Act by the resolution to acquire pertaining to those shares provided for in that item (limited to the case where shares and share options of the corporation making the acquisition have been delivered, as consideration for that acquisition, to the Shareholder, Member, or Other Investor prescribed in that item who is subject to that acquisition, and no assets other than these (excluding money or other assets delivered based on a petition for determination of the price of that acquisition) have been delivered) (limited to those shares and share options of the corporation making the acquisition where the provisions of that paragraph apply): the amount specified respectively below according to the category of those shares and share options;
      <sup>machine translation, not official</sup>

        **イ**  当該取得をする法人の株式　当該全部取得条項付種類株式の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
        <sup>art-167-7/par-7/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-7/item-5/sub-1</sup>
        shares of the corporation making the acquisition: the acquisition price of the shares subject to class-wide call (if there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses);
        <sup>machine translation, not official</sup>

        **ロ**  当該取得をする法人の新株予約権　零
        <sup>art-167-7/par-7/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-7/item-5/sub-2</sup>
        share options of the corporation making the acquisition: zero;
        <sup>machine translation, not official</sup>

      **六**  法第五十七条の四第三項第四号に規定する新株予約権付社債についての社債に係る同号に定める新株予約権の行使による当該社債の取得の対価として交付を受けた当該取得をする法人の株式（同項の規定の適用を受ける場合の当該取得をする法人の株式に限る。）　当該新株予約権付社債の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
      <sup>art-167-7/par-7/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-7/item-6</sup>
      shares of the corporation making the acquisition that are received as consideration for the acquisition of the corporate bond pertaining to the bond with share options prescribed in Article 57-4, paragraph (3), item (iv) of the Act, by the exercise of the share options provided for in that item pertaining to that corporate bond (limited to those shares of the corporation making the acquisition where the provisions of that paragraph apply): the acquisition price of the bond with share options (if there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses);
      <sup>machine translation, not official</sup>

      **七**  法第五十七条の四第三項第五号に規定する取得条項付新株予約権に係る同号に定める取得事由の発生による当該取得条項付新株予約権の取得の対価として交付を受けた当該取得をする法人の株式（同項の規定の適用を受ける場合の当該取得をする法人の株式に限る。）　当該取得条項付新株予約権の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
      <sup>art-167-7/par-7/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-7/item-7</sup>
      shares of the corporation making the acquisition that are received as consideration for the acquisition of the share options subject to call prescribed in Article 57-4, paragraph (3), item (v) of the Act due to the occurrence of the grounds to acquire pertaining to those share options provided for in that item (limited to those shares of the corporation making the acquisition where the provisions of that paragraph apply): the acquisition price of the share options subject to call (if there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses);
      <sup>machine translation, not official</sup>

      **八**  法第五十七条の四第三項第六号に規定する取得条項付新株予約権が付された新株予約権付社債に係る同号に定める取得事由の発生による当該新株予約権付社債の取得の対価として交付を受けた当該取得をする法人の株式（同項の規定の適用を受ける場合の当該取得をする法人の株式に限る。）　当該新株予約権付社債の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
      <sup>art-167-7/par-7/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-7/item-8</sup>
      shares of the corporation making the acquisition that are received as consideration for the acquisition of the bond with share options to which the share options subject to call prescribed in Article 57-4, paragraph (3), item (vi) of the Act are attached, due to the occurrence of the grounds to acquire pertaining to that bond provided for in that item (limited to those shares of the corporation making the acquisition where the provisions of that paragraph apply): the acquisition price of the bond with share options (if there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses).
      <sup>machine translation, not official</sup>

    **第八項**  会社法第百六十七条第三項（効力の発生）又は第二百八十三条（一に満たない端数の処理）に規定する一株に満たない端数（これに準ずるものを含む。）に相当する部分は、法第五十七条の四第三項第一号又は第四号に規定する取得をする法人の株式に含まれるものとする。
    <sup>art-167-7/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-8</sup>
    The portion equivalent to a fraction of less than one share (including what is equivalent thereto) prescribed in Article 167, paragraph (3) (Effectuation) or Article 283 (Treatment of Fractional Shares) of the Companies Act is to be included in the shares of the corporation making the acquisition prescribed in Article 57-4, paragraph (3), item (i) or item (iv) of the Act.
    <sup>machine translation, not official</sup>

---

## Cites
- art-167-7/par-1: 法第五十七条の四第一項 → 所得税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/income-tax-act/art-57-4/par-1 (e-Gov law ID 340AC0000000033)
- art-167-7/par-1: 第四項 → 所得税法施行令 第百六十七条の七第四項 (Article 167-7, paragraph (4)), art-167-7/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-4
- art-167-7/par-1: 第五項 → 所得税法施行令 第百六十七条の七第五項 (Article 167-7, paragraph (5)), art-167-7/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-5
- art-167-7/par-1: 法人税法第二条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-6 (e-Gov law ID 340AC0000000034)
- art-167-7/par-1: この項 → 所得税法施行令 第百六十七条の七第一項 (Article 167-7, paragraph (1)), art-167-7/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-1
- art-167-7/par-2: 法第五十七条の四第一項 → 所得税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/income-tax-act/art-57-4/par-1 (e-Gov law ID 340AC0000000033)
- art-167-7/par-3: 法第五十七条の四第三項第五号 → 所得税法 第五十七条の四第三項第五号 (Article 57-4, paragraph (3), item (v)), art-57-4/par-3/item-5 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-5 (e-Gov law ID 340AC0000000033)
- art-167-7/par-3/item-2: 前号 → 所得税法施行令 第百六十七条の七第三項第一号 (Article 167-7, paragraph (3), item (i)), art-167-7/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-3/item-1
- art-167-7/par-4: 法第五十七条の四第一項 → 所得税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/income-tax-act/art-57-4/par-1 (e-Gov law ID 340AC0000000033)
- art-167-7/par-4: この項 → 所得税法施行令 第百六十七条の七第四項 (Article 167-7, paragraph (4)), art-167-7/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-4
- art-167-7/par-4: 次項 → 所得税法施行令 第百六十七条の七第五項 (Article 167-7, paragraph (5)), art-167-7/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-5
- art-167-7/par-4: 第一項 → 所得税法施行令 第百六十七条の七第一項 (Article 167-7, paragraph (1)), art-167-7/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-1
- art-167-7/par-5: 法第五十七条の四第一項 → 所得税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/income-tax-act/art-57-4/par-1 (e-Gov law ID 340AC0000000033)
- art-167-7/par-5: この項 → 所得税法施行令 第百六十七条の七第五項 (Article 167-7, paragraph (5)), art-167-7/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-5
- art-167-7/par-6: 法第五十七条の四第二項 → 所得税法 第五十七条の四第二項 (Article 57-4, paragraph (2)), art-57-4/par-2 — https://japanlaw.org/en/income-tax-act/art-57-4/par-2 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7: 法第五十七条の四第三項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7: この条 → 所得税法施行令 第百六十七条の七 (Article 167-7), art-167-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7
- art-167-7/par-7/item-1: 法第五十七条の四第三項第一号 → 所得税法 第五十七条の四第三項第一号 (Article 57-4, paragraph (3), item (i)), art-57-4/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-1: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-2: 法第五十七条の四第三項第二号 → 所得税法 第五十七条の四第三項第二号 (Article 57-4, paragraph (3), item (ii)), art-57-4/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-2: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-3: 法第五十七条の四第三項第二号 → 所得税法 第五十七条の四第三項第二号 (Article 57-4, paragraph (3), item (ii)), art-57-4/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-3: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-4: 法第五十七条の四第三項第三号 → 所得税法 第五十七条の四第三項第三号 (Article 57-4, paragraph (3), item (iii)), art-57-4/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-4: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-5: 法第五十七条の四第三項第三号 → 所得税法 第五十七条の四第三項第三号 (Article 57-4, paragraph (3), item (iii)), art-57-4/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-5: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-6: 法第五十七条の四第三項第四号 → 所得税法 第五十七条の四第三項第四号 (Article 57-4, paragraph (3), item (iv)), art-57-4/par-3/item-4 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-4 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-6: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-7: 法第五十七条の四第三項第五号 → 所得税法 第五十七条の四第三項第五号 (Article 57-4, paragraph (3), item (v)), art-57-4/par-3/item-5 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-5 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-7: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-8: 法第五十七条の四第三項第六号 → 所得税法 第五十七条の四第三項第六号 (Article 57-4, paragraph (3), item (vi)), art-57-4/par-3/item-6 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-6 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-8: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-8: 会社法第百六十七条第三項 → 会社法 第百六十七条第三項 (Article 167, paragraph (3)), art-167/par-3 — https://japanlaw.org/en/companies-act/art-167/par-3 (e-Gov law ID 417AC0000000086)
- art-167-7/par-8: 第二百八十三条 → 会社法 第二百八十三条 (Article 283), art-283 — https://japanlaw.org/en/companies-act/art-283 (e-Gov law ID 417AC0000000086)
- art-167-7/par-8: 法第五十七条の四第三項第一号 → 所得税法 第五十七条の四第三項第一号 (Article 57-4, paragraph (3), item (i)), art-57-4/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-167-7/par-8: 第四号 → 所得税法 第五十七条の四第三項第四号 (Article 57-4, paragraph (3), item (iv)), art-57-4/par-3/item-4 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-4 (e-Gov law ID 340AC0000000033)

## Cited by

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

- 所得税法施行令 第百六十七条の七第一項（株式交換等による取得株式等の取得価額の計算等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-1
- 所得税法施行令 第百六十七条の七第三項第二号（株式交換等による取得株式等の取得価額の計算等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-3/item-2
- 所得税法施行令 第百六十七条の七第四項（株式交換等による取得株式等の取得価額の計算等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-4
- 所得税法施行令 第百六十七条の七第五項（株式交換等による取得株式等の取得価額の計算等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-5
- 所得税法施行令 第百六十七条の七第七項（株式交換等による取得株式等の取得価額の計算等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-7/par-7
- 所得税法施行令 第百七十条第五項第一号イ（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-1/sub-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-20261106T163957-055, 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-20261106T163957-055, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-044, 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-20261106T173921-044, 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