# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百七十三条 (Article 173) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-173. 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: 第百七十三条 (Article 173)（昭和二十七年十二月三十一日以前に取得した有価証券の取得費） — address `art-173` - 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-173 - 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. --- ### 第百七十三条（昭和二十七年十二月三十一日以前に取得した有価証券の取得費） — Acquisition Cost of Securities Acquired on or before December 31, 1952 caption: machine translation, not official art-173 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-173 **第一項** 法第六十一条第四項（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）に規定する有価証券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、証券取引所（証券取引法等の一部を改正する法律（平成十八年法律第六十五号）第三条（証券取引法の一部改正）の規定による改正前の証券取引法に規定する証券取引所をいう。）において上場されている株式又は気配相場のある株式若しくは出資については、次に定めるところにより計算した金額を基礎とし、その他の株式又は出資については、その株式又は出資に係る発行法人の同日における資産の価額の合計額から負債の額の合計額を控除した金額をその発行法人の同日における発行済株式又は出資の総数又は総額で除して計算した金額を基礎としてそれぞれ計算した金額とする。 art-173/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-173/par-1 The amount calculated, as prescribed by Cabinet Order, as the value on January 1, 1953 of the Securities prescribed in Article 61, paragraph (4) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act is, for shares listed on a Securities exchange (meaning a Securities exchange prescribed in the Securities and Exchange Act as it stood before the amendment under Article 3 (Partial Amendment of the Securities and Exchange Act) of the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006)) or shares or capital contributions for which there is a quotation, an amount based on the amount calculated as prescribed below, and for other shares or capital contributions, an amount calculated on the basis of the amount obtained by dividing the amount remaining after deducting the sum of the amounts of liabilities from the sum of the values of assets, on that day, of the issuing corporation pertaining to those shares or capital contributions by the total number or total amount of issued shares or capital contributions of that issuing corporation on that day. machine translation, not official **一** 昭和二十七年十二月中における毎日の公表最終価格（金融商品取引法第百三十条（総取引高、価格等の通知等）に相当する規定により公表された最終の価格をいう。）又は最終の気配相場の価格（以下この条において「公表最終価格等」という。）の合計額を同月中の日数（公表最終価格等のない日の数を除く。）で除する。 art-173/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-173/par-1/item-1 Divide the sum, for each day in December 1952, of the published closing price (meaning the final price published under a provision equivalent to Article 130 (Notice of Total Transaction Volume, Price, and Other Particulars) of the Financial Instruments and Exchange Act) or the final quotation price (hereinafter in this Article referred to as "published closing price, etc.") by the number of days in that month (excluding the number of days with no published closing price, etc.); machine translation, not official **二** 前号の公表最終価格等のうちにその株式又は出資に係る発行法人の資本又は出資の増加による権利落ちに係る価格が含まれている場合において、当該増加に係る株式又は出資（以下この号において「新株」という。）が昭和二十七年十二月三十一日において発行されているときは、当該権利落ち前の公表最終価格等についてはその額から当該新株の権利の価額を控除した価額を、同日において当該新株が発行されていないときは、当該権利落ち以後の公表最終価格等についてはその額に当該新株の権利の価額を加算した価額をそれぞれ基礎として前号の規定により計算する。 art-173/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-173/par-1/item-2 If the published closing prices, etc. referred to in the preceding item include a price that is ex-rights due to an increase in the capital or contributions of the issuing corporation pertaining to the shares or capital contributions, then where the shares or capital contributions pertaining to that increase (hereinafter in this item referred to as "new shares") had been issued as of December 31, 1952, calculate under the provisions of the preceding item on the basis of the value obtained by deducting the value of the right to the new shares from the amount of the published closing price, etc. before that ex-rights date, and where those new shares had not been issued as of that day, on the basis of the value obtained by adding the value of the right to the new shares to the amount of the published closing price, etc. on or after that ex-rights date, respectively. machine translation, not official --- ## Cites - art-173/par-1: 法第六十一条第四項 → 所得税法 第六十一条第四項 (Article 61, paragraph (4)), art-61/par-4 — https://japanlaw.org/en/income-tax-act/art-61/par-4 (e-Gov law ID 340AC0000000033) - art-173/par-1/item-1: 金融商品取引法第百三十条 → 金融商品取引法 第百三十条 (Article 130), art-130 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-130 (e-Gov law ID 323AC0000000025) - art-173/par-1/item-1: この条 → 所得税法施行令 第百七十三条 (Article 173), art-173 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-173 - art-173/par-1/item-2: 前号 → 所得税法施行令 第百七十三条第一項第一号 (Article 173, paragraph (1), item (i)), art-173/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-173/par-1/item-1 - art-173/par-1/item-2: この号 → 所得税法施行令 第百七十三条第一項第二号 (Article 173, paragraph (1), item (ii)), art-173/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-173/par-1/item-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百七十三条第一項第一号（昭和二十七年十二月三十一日以前に取得した有価証券の取得費） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-173/par-1/item-1 - 所得税法施行令 第百七十三条第一項第二号（昭和二十七年十二月三十一日以前に取得した有価証券の取得費） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-173/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 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-047, 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-20261106T173921-047, 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