# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-11. 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. - 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: 第十一条 (Supplementary Provisions, Article 11)（株式交換による取得株式の取得価額の計算等に関する経過措置） — address `suppl-4202-155/art-11` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-11 - 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. --- ### 第十一条（株式交換による取得株式の取得価額の計算等に関する経過措置） — Transitional Measures regarding Calculation of Acquisition Price of Shares Acquired Through Share Exchange, etc. caption: machine translation, not official suppl-4202-155/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-11 **第一項** 新令第百六十七条の七第五項第四号及び第五号（株式交換等による取得株式等の取得価額の計算等）の規定は、個人が施行日以後に行われる新法第五十七条の四第三項第三号（株式交換等に係る譲渡所得等の特例）に定める取得決議により交付を受ける新令第百六十七条の七第五項第四号又は第五号に掲げる有価証券について適用し、個人が施行日前に行われた旧法第五十七条の四第三項第三号（株式交換等に係る譲渡所得等の特例）に定める取得決議により交付を受けた旧令第百六十七条の七第五項第四号又は第五号（株式交換等による取得株式等の取得価額の計算等）に掲げる有価証券については、なお従前の例による。 suppl-4202-155/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-11/par-1 The provisions of Article 167-7, paragraph (5), items (iv) and (v) (Calculation, etc. of Acquisition Price of Shares, etc. Acquired Through Share Exchange, etc.) of the New Order apply to Securities listed in Article 167-7, paragraph (5), item (iv) or (v) of the New Order that an individual receives pursuant to a resolution to acquire prescribed in Article 57-4, paragraph (3), item (iii) (Special Provisions on Capital Gains Due to Share Exchange) of the New Act that is made on or after the Effective Date, and the provisions then in force continue to govern Securities listed in Article 167-7, paragraph (5), item (iv) or (v) (Calculation, etc. of Acquisition Price of Shares, etc. Acquired Through Share Exchange, etc.) of the Former Order that an individual received pursuant to a resolution to acquire prescribed in Article 57-4, paragraph (3), item (iii) (Special Provisions on Capital Gains Due to Share Exchange) of the Former Act that was made before the Effective Date. machine translation, not official --- ## Cites - suppl-4202-155/art-11/par-1: 新法第五十七条の四第三項第三号 → 所得税法 第五十七条の四第三項第三号 (Article 57-4, paragraph (3), item (iii)), art-57-4/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-3 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T173921-124, 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