# Article 119-5, paragraph (2), 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-119-5/par-2. 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 119-5, paragraph (2) (第百十九条の五第二項) 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 119-5, paragraph (2) (第百十九条の五第二項) — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-5/par-2 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-order/art-119-5/par-2) - 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: > 税務署長は、居住者が暗号資産につき選定した評価の方法（その評価の方法を届け出なかつた居住者がよるべきこととされている前項に規定する評価の方法を含む。以下この項において同じ。）により評価しなかつた場合において、その居住者が行つた評価の方法がその居住者の選定した評価の方法以外の第百十九条の二第一項に規定する評価の方法に該当し、かつ、その行つた評価の方法によつてもその居住者の各年分の事業所得の金額又は雑所得の金額の計算を適正に行うことができると認めるときは、その行つた評価の方法により計算した各年分の事業所得の金額又は雑所得の金額を基礎として更正又は決定をすることができる。 English (Machine translation, corrected on review, not official): > In the case where a Resident did not make a valuation by the valuation method the Resident selected for cryptoassets (including the valuation method prescribed in the preceding paragraph that a Resident who has not notified a valuation method is to use; the same applies hereinafter in this paragraph), if a district director finds that the valuation method the Resident used falls under a valuation method prescribed in Article 119-2, paragraph (1) other than the valuation method the Resident selected, and that the Resident's amount of business income or amount of miscellaneous income for each year can be properly calculated even by the valuation method the Resident used, the district director may make a Reassessment or determination on the basis of the amount of business income or amount of miscellaneous income for each year calculated by the valuation method the Resident used. ## 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: > 税務署長は、居住者が暗号資産につき選定した評価の方法（その評価の方法を届け出なかつた居住者がよるべきこととされている前項に規定する評価の方法を含む。以下この項において同じ。）により評価しなかつた場合において、その居住者が行つた評価の方法がその居住者の選定した評価の方法以外の第百十九条の二第一項に規定する評価の方法に該当し、かつ、その行つた評価の方法によつてもその居住者の各年分の事業所得の金額、譲渡所得の金額又は雑所得の金額の計算を適正に行うことができると認めるときは、その行つた評価の方法により計算した各年分の事業所得の金額、譲渡所得の金額又は雑所得の金額を基礎として更正又は決定をすることができる。 English (Machine translation, not official): > In the case where a Resident did not make a valuation by the valuation method the Resident selected for cryptoassets (including the valuation method prescribed in the preceding paragraph that a Resident who has not notified a valuation method is to use; the same applies hereinafter in this paragraph), if a district director finds that the valuation method the Resident used falls under a valuation method prescribed in Article 119-2, paragraph (1) other than the valuation method the Resident selected, and that the Resident's amount of business income, amount of capital gains, or amount of miscellaneous income for each year can be properly calculated even by the valuation method the Resident used, the district director may make a Reassessment or determination on the basis of the amount of business income, amount of capital gains, or amount of miscellaneous income for each year calculated by the valuation method the Resident used. --- ## 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)