# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九十九条の二 (Article 99-2)

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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: 第九十九条の二 (Article 99-2)（棚卸資産の特別な評価の方法） — address `art-99-2`
- 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-99-2
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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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
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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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### 第九十九条の二（棚卸資産の特別な評価の方法） — Special Methods of Valuing Inventory
<sup>caption: machine translation, not official</sup>
<sup>art-99-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2</sup>

        **第一項**  居住者は、その有する棚卸資産の評価額を前条第一項に規定する評価の方法に代え当該評価の方法以外の評価の方法により計算することについて納税地の所轄税務署長の承認を受けた場合には、当該資産のその承認を受けた日の属する年分以後の各年分の評価額の計算については、その承認を受けた評価の方法を選定することができる。
        <sup>art-99-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-1</sup>
        A Resident who has obtained the approval of the competent district director with jurisdiction over the place for tax payment to calculate the assessed value of Inventory that the Resident holds by a method of valuation other than the method of valuation prescribed in paragraph (1) of the preceding Article, in place of that method of valuation, may select the approved method of valuation for calculating the assessed value of those assets for the year that includes the day on which the approval was obtained and each subsequent year.
        <sup>machine translation, not official</sup>

        **第二項**  前項の承認を受けようとする居住者は、その採用しようとする評価の方法の内容、その方法を採用しようとする理由、その方法により評価額の計算をしようとする次条第一項に規定する事業の種類及び資産の区分その他財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。
        <sup>art-99-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-2</sup>
        A Resident who intends to obtain the approval referred to in the preceding paragraph must submit to the competent district director with jurisdiction over the place for tax payment a written application stating the particulars of the method of valuation that the Resident intends to adopt, the reason for intending to adopt that method, the type of business and category of assets prescribed in paragraph (1) of the following Article for which the Resident intends to calculate the assessed value by that method, and other matters specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

        **第三項**  税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、その申請に係る評価の方法並びに次条第一項に規定する事業の種類及び資産の区分を承認し、又はその申請に係る評価の方法によつてはその居住者の各年分の事業所得の金額の計算が適正に行われ難いと認めるときは、その申請を却下する。
        <sup>art-99-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-3</sup>
        When the written application referred to in the preceding paragraph is submitted, the district director is, without delay, to examine it and either approve the method of valuation and the type of business and category of assets prescribed in paragraph (1) of the following Article pertaining to the application or, where the district director finds that calculation of the amount of business income of that Resident for each year would be difficult to carry out properly by the method of valuation pertaining to the application, reject the application.
        <sup>machine translation, not official</sup>

        **第四項**  税務署長は、第一項の承認をした後、その承認に係る評価の方法によりその承認に係る棚卸資産の評価額の計算をすることを不適当とする特別の事情が生じたと認める場合には、その承認を取り消すことができる。
        <sup>art-99-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-4</sup>
        After granting the approval referred to in paragraph (1), where the district director finds that special circumstances have arisen that make it inappropriate to calculate the assessed value of the Inventory pertaining to the approval by the method of valuation pertaining to the approval, the district director may rescind the approval.
        <sup>machine translation, not official</sup>

        **第五項**  税務署長は、前二項の処分をするときは、その処分に係る居住者に対し、書面によりその旨を通知する。
        <sup>art-99-2/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-5</sup>
        When taking the disposition referred to in the preceding two paragraphs, the district director is to notify the Resident subject to the disposition to that effect in writing.
        <sup>machine translation, not official</sup>

        **第六項**  第四項の処分があつた場合には、その処分のあつた日の属する年分以後の各年分の事業所得の金額を計算する場合のその処分に係る棚卸資産の評価額の計算についてその処分の効果が生ずるものとする。
        <sup>art-99-2/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-6</sup>
        Where the disposition referred to in paragraph (4) has been made, the effect of that disposition arises with respect to the calculation of the assessed value of the Inventory pertaining to that disposition when calculating the amount of business income for the year that includes the day on which the disposition was made and each subsequent year.
        <sup>machine translation, not official</sup>

        **第七項**  居住者は、第四項の処分を受けた場合には、その処分を受けた日の属する年分の所得税に係る確定申告期限までに、その処分に係る棚卸資産につき、次条第一項に規定する事業の種類及び資産の区分ごとに、前条第一項に規定する評価の方法のうちそのよるべき方法を書面により納税地の所轄税務署長に届け出なければならない。
        <sup>art-99-2/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-7</sup>
        A Resident who has received the disposition referred to in paragraph (4) must, by the Filing Deadline for the income tax for the year that includes the day on which the Resident received the disposition, notify the competent district director with jurisdiction over the place for tax payment in writing, for the Inventory pertaining to that disposition, for each type of business and category of assets prescribed in paragraph (1) of the following Article, of the method of valuation to be used among the methods of valuation prescribed in paragraph (1) of the preceding Article.
        <sup>machine translation, not official</sup>

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## Cites
- art-99-2/par-1: 前条第一項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99/par-1
- art-99-2/par-2: 前項 → 所得税法施行令 第九十九条の二第一項 (Article 99-2, paragraph (1)), art-99-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-1
- art-99-2/par-2: 次条第一項 → 所得税法施行令 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-100/par-1
- art-99-2/par-3: 前項 → 所得税法施行令 第九十九条の二第二項 (Article 99-2, paragraph (2)), art-99-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-2
- art-99-2/par-3: 次条第一項 → 所得税法施行令 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-100/par-1
- art-99-2/par-4: 第一項 → 所得税法施行令 第九十九条の二第一項 (Article 99-2, paragraph (1)), art-99-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-1
- art-99-2/par-5: 前二項 → 所得税法施行令 第九十九条の二第三項 (Article 99-2, paragraph (3)), art-99-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-3
- art-99-2/par-5: 前二項 → 所得税法施行令 第九十九条の二第四項 (Article 99-2, paragraph (4)), art-99-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-4
- art-99-2/par-6: 第四項 → 所得税法施行令 第九十九条の二第四項 (Article 99-2, paragraph (4)), art-99-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-4
- art-99-2/par-7: 第四項 → 所得税法施行令 第九十九条の二第四項 (Article 99-2, paragraph (4)), art-99-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-4
- art-99-2/par-7: 次条第一項 → 所得税法施行令 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-100/par-1
- art-99-2/par-7: 前条第一項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99/par-1

## Cited by

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

- 所得税法施行令 第九十九条の二第二項（棚卸資産の特別な評価の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-2
- 所得税法施行令 第九十九条の二第三項（棚卸資産の特別な評価の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-3
- 所得税法施行令 第九十九条の二第四項（棚卸資産の特別な評価の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-4
- 所得税法施行令 第九十九条の二第五項（棚卸資産の特別な評価の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-5
- 所得税法施行令 第九十九条の二第六項（棚卸資産の特別な評価の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-6
- 所得税法施行令 第九十九条の二第七項（棚卸資産の特別な評価の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-7
- 所得税法施行令 第百三条第一項（棚卸資産の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1
- 所得税法施行令 第百四条第一項（棚卸資産の取得価額の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-104/par-1
- 所得税法施行令 附則第四条第一項（たな卸資産の評価及び減価償却資産の償却に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3532-77/art-4/par-1
- 所得税法施行令 附則第四条第二項（たな卸資産の評価及び減価償却資産の償却に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3532-77/art-4/par-2
- 所得税法施行令 附則第四条第一項（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-1
- 所得税法施行令 附則第四条第三項第二号（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-3/item-2
- 所得税法施行令 附則第四条第四項（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-4
- 所得税法施行令 附則第四条第八項（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-8
- 所得税法施行規則 第二十二条第一項（特別な評価の方法の承認申請書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-22/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十条第三項（決算） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-60/par-3 (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-20261106T173921-029, 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