# Article 168, paragraph (1), 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-168/par-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 168, paragraph (1) (第百六十八条第一項) 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 168, paragraph (1) (第百六十八条第一項) — https://japanlaw.org/en/income-tax-act-enforcement-order/art-168/par-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-order/art-168/par-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:

> 法第五十八条第一項（固定資産の交換の場合の譲渡所得の特例）の規定の適用を受けた居住者が同項に規定する取得資産（以下この条において「取得資産」という。）について行なうべき法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）に規定する償却費の額の計算及びその者が取得資産を譲渡した場合における譲渡所得の金額の計算については、その者がその取得資産を次の各号に掲げる場合の区分に応じ当該各号に掲げる金額をもつて取得したものとみなす。この場合において、その譲渡による所得が法第三十三条第三項各号（譲渡所得の金額）に掲げる所得のいずれに該当するかの判定については、その者がその取得資産を法第五十八条第一項に規定する譲渡資産（以下この条において「譲渡資産」という。）を取得した時から引き続き所有していたものとみなす。

English (Machine translation, corrected on review, not official):

> For the calculation of the amount of the depreciation allowance prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act that a Resident to whom the provisions of Article 58, paragraph (1) (Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets) of the Act have applied is to make with regard to the acquired asset prescribed in that paragraph (hereinafter in this Article referred to as the "acquired asset"), and for the calculation of the amount of capital gains in the case where that person transfers the acquired asset, that person is deemed to have acquired the acquired asset for the amount listed in each of the following items according to the category of cases set out in those items. In this case, for the determination of which of the income listed in the items of Article 33, paragraph (3) (Amount of Capital Gains) of the Act the income from that transfer falls under, that person is deemed to have owned the acquired asset continuously since the time of acquiring the transferred asset prescribed in Article 58, paragraph (1) of the Act (hereinafter in this Article referred to as the "transferred asset").

## 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:

> 法第五十八条第一項（固定資産の交換の場合の譲渡所得の特例）の規定の適用を受けた居住者が同項に規定する取得資産（以下この条において「取得資産」という。）について行なうべき法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）に規定する償却費の額の計算及びその者が取得資産を譲渡した場合における譲渡所得の金額の計算については、その者がその取得資産を次の各号に掲げる場合の区分に応じ当該各号に掲げる金額をもつて取得したものとみなす。この場合において、その譲渡による所得が法第三十三条第三項第一号又は第二号（譲渡所得）に掲げる所得のいずれに該当するかの判定については、その者がその取得資産を法第五十八条第一項に規定する譲渡資産（以下この条において「譲渡資産」という。）を取得した時から引き続き所有していたものとみなす。

English (Machine translation, not official):

> For the calculation of the amount of the depreciation allowance prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act that a Resident to whom the provisions of Article 58, paragraph (1) (Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets) of the Act have applied is to make with regard to the acquired asset prescribed in that paragraph (hereinafter in this Article referred to as the "acquired asset"), and for the calculation of the amount of capital gains in the case where that person transfers the acquired asset, that person is deemed to have acquired the acquired asset for the amount listed in each of the following items according to the category of cases set out in those items. In this case, for the determination of which of the income listed in Article 33, paragraph (3), item (i) or (ii) (Capital Gains) of the Act the income from that transfer falls under, that person is deemed to have owned the acquired asset continuously since the time of acquiring the transferred asset prescribed in Article 58, paragraph (1) of the Act (hereinafter in this Article referred to as the "transferred asset").

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## 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)