# Article 119-2, paragraph (1), item (i), its wordings — Order for Enforcement of the Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/history/art-119-2/par-1/item-1. 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.

How the wording of Article 119-2, paragraph (1), item (i) (第百十九条の二第一項第一号) changed with each amendment, and how it will change.

- Law: Order for Enforcement of the Income Tax Act (所得税法施行令) — https://japanlaw.org/en/income-tax-act-enforcement-order
- Provision: Article 119-2, paragraph (1), item (i) (第百十九条の二第一項第一号) — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-2/par-1/item-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-order/art-119-2/par-1/item-1)
- The law's amendments: https://japanlaw.org/en/income-tax-act-enforcement-order/amendments
- 2 wordings, oldest first.

## 1. Before Cabinet Order No. 93 of 2026

- State: In force

Japanese:

> 総平均法（暗号資産（法第四十八条の二第一項に規定する暗号資産をいう。以下この款において同じ。）をその種類の異なるごとに区別し、その種類の同じものについて、その年一月一日において有していた種類を同じくする暗号資産の取得価額の総額とその年中に取得をした種類を同じくする暗号資産の取得価額の総額との合計額をこれらの暗号資産の総数量で除して計算した価額をその一単位当たりの取得価額とする方法をいう。）

English (Machine translation, not official):

> The total average method (meaning a method that distinguishes cryptoassets (meaning cryptoassets prescribed in Article 48-2, paragraph (1) of the Act; the same applies hereinafter in this Subsection) by each different type and, for those of the same type, takes as the acquisition price per unit the price calculated by dividing the sum of the total acquisition price of the cryptoassets of the same type held on January 1 of that year and the total acquisition price of the cryptoassets of the same type acquired during that year by the total quantity of those cryptoassets);

## 2. Date not yet set — Cabinet Order No. 93 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Cabinet Order No. 93 of 2026) — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093

Japanese:

> 総平均法（暗号資産（法第二条第一項第十六号に規定する暗号資産をいう。以下この款において同じ。）をその種類の異なるごとに区別し、その種類の同じものについて、その年一月一日において有していた種類を同じくする暗号資産の取得価額の総額とその年中に取得をした種類を同じくする暗号資産の取得価額の総額との合計額をこれらの暗号資産の総数量で除して計算した価額をその一単位当たりの取得価額とする方法をいう。）

English (Machine translation, not official):

> The total average method (meaning a method that distinguishes cryptoassets (meaning cryptoassets prescribed in Article 2, paragraph (1), item (xvi) of the Act; the same applies hereinafter in this Subsection) by each different type and, for those of the same type, takes as the acquisition price per unit the price calculated by dividing the sum of the total acquisition price of the cryptoassets of the same type held on January 1 of that year and the total acquisition price of the cryptoassets of the same type acquired during that year by the total quantity of those cryptoassets);

---

## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096/20270722_508CO0000000093)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096/20280101_508CO0000000093)