# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百七十一条 (Article 171) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-171. 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: 第百七十一条 (Article 171)（昭和二十七年十二月三十一日以前に取得した山林の取得費） — address `art-171` - 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-171 - 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. --- ### 第百七十一条（昭和二十七年十二月三十一日以前に取得した山林の取得費） — Acquisition Cost of Forested Land Acquired on or before December 31, 1952 caption: machine translation, not official art-171 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-171 **第一項** 法第六十一条第一項（昭和二十七年十二月三十一日以前に取得した資産の取得費等）に規定する山林の昭和二十八年一月一日における価額として政令で定めるところにより計算した金額は、同日における山林の樹種別及び樹齢別の標準的な評価額を基礎とし、これにその山林に係る地味、地域その他の事情の差異による調整を加えた価額とする。この場合において、当該標準的な評価額及びこれに加えるべき調整の方法は、同日において山林につき相続税及び贈与税の課税標準の計算に用いるべきものとして国税庁長官が定めて公表したところによる。 art-171/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-171/par-1 The amount calculated, as prescribed by Cabinet Order, as the value on January 1, 1953 of the forested land prescribed in Article 61, paragraph (1) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act is the value obtained by adding, to the standard assessed value of the forested land by species and age of trees on that day, an adjustment for differences in soil fertility, region, and other circumstances relating to that forested land. In this case, the standard assessed value and the method of the adjustment to be added to it are as determined and publicly announced by the Commissioner of the National Tax Agency as to be used on that day for the calculation of the tax base for inheritance tax and gift tax with regard to forested land. machine translation, not official --- ## Cites - art-171/par-1: 法第六十一条第一項 → 所得税法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/en/income-tax-act/art-61/par-1 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第百四十三条第一項第二号（昭和二十七年十二月三十一日以前に取得した資産の損失の金額の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-143/par-1/item-2 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-047, 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