# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九十八条の二 (Article 98-2)

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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: 第九十八条の二 (Article 98-2)（必要経費に算入される資産の額） — address `art-98-2`
- 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-98-2
- 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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### 第九十八条の二（必要経費に算入される資産の額） — Amount of Assets Included in Necessary Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-98-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2</sup>

      **第一項**  法第四十五条第三項（家事関連費等の必要経費不算入等）に規定する政令で定める額は、同項の資産の販売又は譲渡及び資産の引渡しを要する役務の提供に係る不動産所得、事業所得、山林所得又は雑所得の総収入金額に係る売上原価その他当該総収入金額を得るため直接に要した費用の額のうち、これらの資産（同項各号に掲げる場合に該当する場合における当該各号の取引に係るものを除く。）が次の各号に掲げる資産のいずれに該当するかに応じ当該各号に定める金額とする。
      <sup>art-98-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1</sup>
      The amount specified by Cabinet Order prescribed in Article 45, paragraph (3) (Exclusion of Household-Related Expenses from Necessary Expenses) of the Act is, out of the cost of sales and other amounts of expenses directly required to obtain the gross revenue pertaining to real property income, business income, timber income, or miscellaneous income arising from the sale or transfer of the assets referred to in that paragraph and the provision of services requiring the delivery of assets, the amount specified in each of the following items according to which of the assets listed in those items those assets (excluding those pertaining to the transactions under the items of that paragraph in cases falling under the cases listed in those items) fall under.
      <sup>machine translation, not official</sup>

        **一**  購入した資産　当該資産の購入の代価（引取運賃、荷役費、運送保険料、購入手数料、関税（関税法（昭和二十九年法律第六十一号）第二条第一項第四号の二（定義）に規定する附帯税を除く。）その他当該資産の購入のために要した費用がある場合には、その費用の額を加算した金額）
        <sup>art-98-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1/item-1</sup>
        an asset that was purchased: the price paid for the purchase of that asset (where there are freight for taking delivery, cargo handling charges, transport insurance premiums, purchase commissions, customs duties (excluding the accessory tax prescribed in Article 2, paragraph (1), item (iv)-2 (Definitions) of the Customs Act (Act No. 61 of 1954)), or other expenses required for the purchase of that asset, the amount obtained by adding the amount of those expenses);
        <sup>machine translation, not official</sup>

        **二**  自己の製造等（製造、採掘、採取、栽培、養殖その他これらに準ずる行為をいう。以下この号において同じ。）に係る資産　当該資産の製造等のために直接に要した原材料費の額
        <sup>art-98-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1/item-2</sup>
        an asset pertaining to one's own manufacture, etc. (meaning manufacture, mining, extraction, cultivation, aquaculture, or other acts equivalent thereto; the same applies hereinafter in this item): the amount of raw material costs directly required for the manufacture, etc. of that asset;
        <sup>machine translation, not official</sup>

        **三**  前二号に規定する方法以外の方法により取得をした資産（次号に掲げるものを除く。）　その取得の時における当該資産の取得のために通常要する価額
        <sup>art-98-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1/item-3</sup>
        an asset acquired by a method other than those prescribed in the preceding two items (excluding those listed in the following item): the price normally required to acquire that asset at the time of that acquisition;
        <sup>machine translation, not official</sup>

        **四**  贈与、相続又は遺贈により取得をした資産（第百三条第二項第一号（棚卸資産の取得価額）に掲げる棚卸資産又は法第六十条第一項第一号（贈与等により取得した資産の取得費等）に掲げる事由により取得した法第五十九条第一項（贈与等の場合の譲渡所得等の特例）に規定する資産に限る。以下この号において「受贈等資産」という。）　当該受贈等資産が当該贈与、相続又は遺贈に係る贈与者又は被相続人において第一号からこの号までに掲げる資産のいずれに該当するかに応じこれらの者におけるそれぞれこれらの号に定める金額
        <sup>art-98-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1/item-4</sup>
        an asset acquired by gift, inheritance, or bequest (limited to Inventory listed in Article 103, paragraph (2), item (i) (Acquisition Price of Inventory), or an asset prescribed in Article 59, paragraph (1) (Special Provisions on Capital Gains and Gifts) of the Act acquired on the grounds listed in Article 60, paragraph (1), item (i) (Acquisition Costs of Assets Acquired as Gifts) of the Act; hereinafter in this item referred to as an "asset received by gift, etc."): the amount specified in the respective items among items (i) through this item for the donor or decedent pertaining to that gift, inheritance, or bequest, according to which of the assets listed in items (i) through this item that asset received by gift, etc. falls under for those persons.
        <sup>machine translation, not official</sup>

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## Cites
- art-98-2/par-1: 法第四十五条第三項 → 所得税法 第四十五条第三項 (Article 45, paragraph (3)), art-45/par-3 — https://japanlaw.org/en/income-tax-act/art-45/par-3 (e-Gov law ID 340AC0000000033)
- art-98-2/par-1/item-1: 関税法（昭和二十九年法律第六十一号）第二条第一項第四号の二 → e-Gov law 329AC0000000061, 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — not held in this collection
- art-98-2/par-1/item-2: この号 → 所得税法施行令 第九十八条の二第一項第二号 (Article 98-2, paragraph (1), item (ii)), art-98-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1/item-2
- art-98-2/par-1/item-3: 前二号 → 所得税法施行令 第九十八条の二第一項第一号 (Article 98-2, paragraph (1), item (i)), art-98-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1/item-1
- art-98-2/par-1/item-3: 前二号 → 所得税法施行令 第九十八条の二第一項第二号 (Article 98-2, paragraph (1), item (ii)), art-98-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1/item-2
- art-98-2/par-1/item-3: 次号 → 所得税法施行令 第九十八条の二第一項第四号 (Article 98-2, paragraph (1), item (iv)), art-98-2/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1/item-4
- art-98-2/par-1/item-4: 第百三条第二項第一号 → 所得税法施行令 第百三条第二項第一号 (Article 103, paragraph (2), item (i)), art-103/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-2/item-1
- art-98-2/par-1/item-4: 法第六十条第一項第一号 → 所得税法 第六十条第一項第一号 (Article 60, paragraph (1), item (i)), art-60/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-60/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-98-2/par-1/item-4: 法第五十九条第一項 → 所得税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/income-tax-act/art-59/par-1 (e-Gov law ID 340AC0000000033)
- art-98-2/par-1/item-4: この号 → 所得税法施行令 第九十八条の二第一項第四号 (Article 98-2, paragraph (1), item (iv)), art-98-2/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1/item-4
- art-98-2/par-1/item-4: 第一号 → 所得税法施行令 第九十八条の二第一項第一号 (Article 98-2, paragraph (1), item (i)), art-98-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1/item-1

## Cited by

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

- 所得税法施行令 第九十八条の二第一項第二号（必要経費に算入される資産の額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1/item-2
- 所得税法施行令 第九十八条の二第一項第三号（必要経費に算入される資産の額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1/item-3
- 所得税法施行令 第九十八条の二第一項第四号（必要経費に算入される資産の額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-98-2/par-1/item-4
- 所得税法施行令 第二百九十二条第二項（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292/par-2

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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-20261106T173921-028, 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