# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八十六条 (Article 86) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-86. 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: 第八十六条 (Article 86)（自家消費の場合のたな卸資産に準ずる資産の範囲） — address `art-86` - 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-86 - 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. --- ### 第八十六条（自家消費の場合のたな卸資産に準ずる資産の範囲） — Scope of Assets Equivalent to Inventory in the Case of Own Consumption caption: machine translation, not official art-86 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-86 **第一項** 法第三十九条（たな卸資産等の自家消費の場合の総収入金額算入）に規定する政令で定めるものは、第八十一条各号（譲渡所得の基因とされないたな卸資産に準ずる資産）に掲げる資産（山林を除く。）とする。 art-86/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-86/par-1 The assets specified by Cabinet Order prescribed in Article 39 (Inclusion of Inventory Used to Benefit One's Own Household in Gross Revenue) of the Act are the assets listed in the items of Article 81 (Assets Equivalent to Inventory That Are Not Treated as Giving Rise to Capital Gains) (excluding forests). machine translation, not official --- ## Cites - art-86/par-1: 法第三十九条 → 所得税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/en/income-tax-act/art-39 (e-Gov law ID 340AC0000000033) - art-86/par-1: 第八十一条 → 所得税法施行令 第八十一条 (Article 81), art-81 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-81 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第八十七条第一項（贈与等の場合の棚卸資産に準ずる資産の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-87/par-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-20261106T173921-027, 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