# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三条 (Article 3)
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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: 第三条 (Article 3)（棚卸資産の範囲） — address `art-3`
- 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-3
- 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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### 第三条（棚卸資産の範囲） — Scope of Inventory
caption: machine translation, not official
art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-3
**第一項** 法第二条第一項第十六号（棚卸資産の意義）に規定する政令で定める資産は、次に掲げる資産とする。
art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1
Assets specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xvi) (Meaning of Inventory) of the Act are the following assets:
machine translation, not official
**一** 商品又は製品（副産物及び作業くずを含む。）
art-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1/item-1
Goods or products (including by-products and work scraps);
machine translation, not official
**二** 半製品
art-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1/item-2
Semi-finished products;
machine translation, not official
**三** 仕掛品（半成工事を含む。）
art-3/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1/item-3
Work in process (including partially completed construction);
machine translation, not official
**四** 主要原材料
art-3/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1/item-4
Principal raw materials;
machine translation, not official
**五** 補助原材料
art-3/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1/item-5
Auxiliary raw materials;
machine translation, not official
**六** 消耗品で貯蔵中のもの
art-3/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1/item-6
Consumables that are in storage;
machine translation, not official
**七** 前各号に掲げる資産に準ずるもの
art-3/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1/item-7
Anything equivalent to the assets listed in the preceding items.
machine translation, not official
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## Cites
- art-3/par-1: 法第二条第一項第十六号 → 所得税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-16 (e-Gov law ID 340AC0000000033)
- art-3/par-1/item-7: 前各号 → 所得税法施行令 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1/item-1
- art-3/par-1/item-7: 前各号 → 所得税法施行令 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1/item-2
- art-3/par-1/item-7: 前各号 → 所得税法施行令 第三条第一項第三号 (Article 3, paragraph (1), item (iii)), art-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1/item-3
- art-3/par-1/item-7: 前各号 → 所得税法施行令 第三条第一項第四号 (Article 3, paragraph (1), item (iv)), art-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1/item-4
- art-3/par-1/item-7: 前各号 → 所得税法施行令 第三条第一項第五号 (Article 3, paragraph (1), item (v)), art-3/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1/item-5
- art-3/par-1/item-7: 前各号 → 所得税法施行令 第三条第一項第六号 (Article 3, paragraph (1), item (vi)), art-3/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1/item-6
## Cited by
3 provisions cite this one. No official source publishes this direction.
- 所得税法施行令 第三条第一項第七号（棚卸資産の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-3/par-1/item-7
- 所得税法施行令 第八十一条第一項第一号（譲渡所得の基因とされない棚卸資産に準ずる資産） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-81/par-1/item-1
- 所得税法施行規則 第四十条第二項（収入及び費用の帰属時期の特例の適用の細目） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40/par-2 (e-Gov law ID 340M50000040011)
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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-20261106T173921-002, 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