# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百七十二条 (Article 172)

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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: 第百七十二条 (Article 172)（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） — address `art-172`
- 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-172
- 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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### 第百七十二条（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） — Acquisition Cost of Assets Acquired on or before December 31, 1952
<sup>caption: machine translation, not official</sup>
<sup>art-172 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-172</sup>

    **第一項**  法第六十一条第二項又は第三項（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）に規定する資産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、同日におけるその資産の現況に応じ、同日においてその資産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方法により計算した価額とする。
    <sup>art-172/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-172/par-1</sup>
    The amount calculated, as prescribed by Cabinet Order, as the value on January 1, 1953 of an asset prescribed in Article 61, paragraph (2) or (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act is the value calculated, in accordance with the condition of that asset on that day, by the method 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 that asset.
    <sup>machine translation, not official</sup>

    **第二項**  前項に規定する資産が資産再評価法（昭和二十五年法律第百十号）第八条第一項（個人の減価償却資産の再評価）（同法第十条第一項（非事業用資産を事業の用に供した場合の再評価）において準用する場合を含む。）又は第十六条（死亡の場合の再評価の承継）の規定により再評価を行なつているものである場合において、その資産につき前項の規定により計算した価額が当該再評価に係る同法第二条第三項（定義）に規定する再評価額に満たないときは、その資産の法第六十一条第二項又は第三項に規定する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、前項の規定にかかわらず、当該再評価額とする。
    <sup>art-172/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-172/par-2</sup>
    Where the asset prescribed in the preceding paragraph is one that has been revalued under Article 8, paragraph (1) (Revaluation of Depreciable Assets of Individuals) of the Assets Revaluation Act (Act No. 110 of 1950) (including where applied mutatis mutandis under Article 10, paragraph (1) (Revaluation Where Non-Business Assets Are Put to Business Use) of that Act) or Article 16 (Succession of Revaluation upon Death) of that Act, if the value calculated for that asset under the preceding paragraph is less than the revaluation amount prescribed in Article 2, paragraph (3) (Definitions) of that Act pertaining to that revaluation, the amount calculated, as prescribed by Cabinet Order, as the value on January 1, 1953 of that asset prescribed in Article 61, paragraph (2) or (3) of the Act is, notwithstanding the preceding paragraph, that revaluation amount.
    <sup>machine translation, not official</sup>

    **第三項**  法第六十一条第三項に規定する資産の取得に要した金額と昭和二十八年一月一日前に支出した設備費及び改良費の額との合計額を基礎として政令で定めるところにより計算した同日におけるその資産の価額は、同日においてその資産の譲渡があつたものとみなして法第三十八条第二項（譲渡所得の金額の計算上控除する取得費）の規定を適用した場合に同項の規定によりその資産の取得費とされる金額に相当する金額とする。
    <sup>art-172/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-172/par-3</sup>
    The value on January 1, 1953 of the asset prescribed in Article 61, paragraph (3) of the Act, calculated as prescribed by Cabinet Order on the basis of the sum of the amount required for the acquisition of the asset and the amounts of equipment expenses and improvement expenses expended before that day, is the amount equivalent to the amount that would be treated as the acquisition cost of the asset under Article 38, paragraph (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act if that paragraph were applied on the assumption that a transfer of assets had taken place with respect to the asset on that day.
    <sup>machine translation, not official</sup>

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## Cites
- art-172/par-1: 法第六十一条第二項 → 所得税法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/en/income-tax-act/art-61/par-2 (e-Gov law ID 340AC0000000033)
- art-172/par-1: 第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/en/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-172/par-2: 前項 → 所得税法施行令 第百七十二条第一項 (Article 172, paragraph (1)), art-172/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-172/par-1
- art-172/par-2: 資産再評価法（昭和二十五年法律第百十号）第八条第一項 → e-Gov law 325AC0000000110, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-172/par-2: 同法第十条第一項 → e-Gov law 325AC0000000110, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-172/par-2: 第十六条 → e-Gov law 325AC0000000110, 第十六条 (Article 16), art-16 — not held in this collection
- art-172/par-2: 同法第二条第三項 → e-Gov law 325AC0000000110, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-172/par-2: 法第六十一条第二項 → 所得税法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/en/income-tax-act/art-61/par-2 (e-Gov law ID 340AC0000000033)
- art-172/par-2: 第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/en/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-172/par-3: 法第六十一条第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/en/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-172/par-3: 法第三十八条第二項 → 所得税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/income-tax-act/art-38/par-2 (e-Gov law ID 340AC0000000033)

## Cited by

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

- 所得税法施行令 第百七十二条第二項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-172/par-2
- 所得税法施行令 第百七十四条第四項（借地権等の設定をした場合の譲渡所得に係る取得費） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-174/par-4
- 所得税法施行令 第百七十六条第三項（借地権の転貸に係る取得費） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-176/par-3

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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-20261106T173921-047, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-001, 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