# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四条 (Supplementary Provisions, Article 4)

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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: 第四条 (Supplementary Provisions, Article 4)（棚卸資産の評価の方法等に関する経過措置） — address `suppl-4212-104/art-4`
- 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-4212-104/art-4
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### 第四条（棚卸資産の評価の方法等に関する経過措置） — Transitional Measures Concerning Methods of Valuation of Inventory, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4212-104/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4</sup>

**第一項**  平成二十一年分における棚卸資産の評価額の計算について旧令第九十九条第一項第一号ハ（たな卸資産の評価の方法）に掲げる後入先出法又は同号ヘに掲げる単純平均法により算出した取得価額による原価法（当該原価法により評価した価額を基礎とする同項第二号に掲げる低価法を含む。以下この条において「旧評価方法」という。）を選定している個人（以下この条において「旧評価方法適用者」という。）が、平成二十二年十二月三十一日（その旧評価方法適用者が年の中途において死亡し、又は出国をした場合には、その死亡又は出国の時）において有するその選定に係る事業の種類及び資産の区分（新令第百条第一項（たな卸資産の評価の方法の選定）に規定する事業の種類及び資産の区分をいう。以下この条において同じ。）に属する棚卸資産（同日において当該事業の種類及び資産の区分に属する棚卸資産につき新令第九十九条第一項各号（棚卸資産の評価の方法）に掲げる方法（以下この条において「新評価方法」という。）を選定している場合又は新令第九十九条の二第一項（たな卸資産の特別な評価の方法）の承認を受けている場合における当該棚卸資産を除く。）について、その評価額の計算上旧評価方法を選定している場合には、平成二十二年分におけるその選定した棚卸資産の評価額の計算については、旧令第九十九条（第一項第一号ハ及びヘに係る部分に限る。）の規定は、なおその効力を有する。
<sup>suppl-4212-104/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-1</sup>
In the case where an individual (hereinafter in this Article referred to as the "person applying a former valuation method") who has selected, for the calculation of the assessed value of Inventory for 2009, the cost method based on the acquisition price calculated by the last-in first-out method listed in Article 99, paragraph (1), item (i), (c) (Methods of Valuation of Inventory Assets) of the Former Order or the simple average method listed in (f) of that item (including the lower of cost or market method listed in item (ii) of that paragraph that is based on the value assessed by that cost method; hereinafter in this Article referred to as the "former valuation method") has selected a former valuation method for the calculation of the assessed value of Inventory (excluding, in the case where on December 31, 2010 a method listed in the items of Article 99, paragraph (1) (Methods of Valuation of Inventory) of the New Order (hereinafter in this Article referred to as the "new valuation method") has been selected for Inventory belonging to that type of business and category of assets, or the approval under Article 99-2, paragraph (1) (Special Methods of Valuation of Inventory Assets) of the New Order has been received, that Inventory) belonging to the type of business and category of assets for which that selection was made (meaning the type of business and category of assets prescribed in Article 100, paragraph (1) (Selection of Methods of Valuation of Inventory Assets) of the New Order; the same applies hereinafter in this Article) that the person holds on December 31, 2010 (if the person applying a former valuation method dies or has an Absence From Japan in the middle of the year, at the time of the death or Absence From Japan), the provisions of Article 99 of the Former Order (limited to the part pertaining to paragraph (1), item (i), (c) and (f)) remain in force with regard to the calculation of the assessed value of the Inventory so selected for 2010.
<sup>machine translation, not official</sup>

**第二項**  旧評価方法適用者が、平成二十二年分又は平成二十三年分における棚卸資産（旧評価方法を選定している事業の種類及び資産の区分に属するものに限る。）の評価額の計算について選定した評価の方法を新評価方法に変更しようとする場合において、その変更しようとするそれぞれの年分の所得税に係る確定申告期限までに、その旨及び新令第百一条第二項（たな卸資産の評価の方法の変更手続）に規定する財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出したときは、当該届出書をもって同項の申請書とみなし、当該届出書の提出をもって同条第一項の承認があったものとみなす。
<sup>suppl-4212-104/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-2</sup>
In the case where a person applying a former valuation method seeks to change to a new valuation method the valuation method selected for the calculation of the assessed value of Inventory (limited to Inventory belonging to the type of business and category of assets for which a former valuation method has been selected) for 2010 or 2011, if the person submits to the competent district director with jurisdiction over the place for tax payment, by the Filing Deadline for income tax for each year for which the person seeks to make the change, a written notice stating that fact and the particulars specified by Ministry of Finance Order prescribed in Article 101, paragraph (2) (Procedures for Changing Methods of Valuation of Inventory Assets) of the New Order, that written notice is deemed to be the written application under that paragraph, and the submission of that written notice is deemed to constitute the approval under paragraph (1) of that Article.
<sup>machine translation, not official</sup>

**第三項**  旧評価方法適用者が次の各号に掲げる場合に該当する場合には、当該各号に定める年分における当該各号に規定する棚卸資産の評価額の計算につき評価の方法を選定しなかったものとみなして、新令第百二条第一項（棚卸資産の法定評価方法）の規定を適用する。
<sup>suppl-4212-104/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-3</sup>
Where a person applying a former valuation method falls under any of the cases listed in the following items, the provisions of Article 102, paragraph (1) (Statutory Methods of Valuation of Inventory) of the New Order apply, treating the person as not having selected a valuation method for the calculation of the assessed value of the Inventory prescribed in each of those items for the year specified in that item:
<sup>machine translation, not official</sup>

  **一**  平成二十二年分における第一項に規定する棚卸資産の評価額の計算につき旧評価方法を選定しなかった場合　平成二十二年分
  <sup>suppl-4212-104/art-4/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-3/item-1</sup>
  The case where a former valuation method has not been selected for the calculation of the assessed value of the Inventory prescribed in paragraph (1) for 2010: 2010;
  <sup>machine translation, not official</sup>

  **二**  平成二十二年分及び平成二十三年分における棚卸資産（旧評価方法を選定している事業の種類及び資産の区分に属するものに限る。）の評価額の計算について、前項若しくは新令第百一条の規定によりその評価の方法を新評価方法に変更し、又は新令第九十九条の二第一項の承認を受けなかった場合（前号に掲げる場合を除く。）　平成二十三年分
  <sup>suppl-4212-104/art-4/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-3/item-2</sup>
  The case where, with regard to the calculation of the assessed value of Inventory (limited to Inventory belonging to the type of business and category of assets for which a former valuation method has been selected) for 2010 and 2011, the person has neither changed the valuation method to a new valuation method pursuant to the preceding paragraph or Article 101 of the New Order nor received the approval under Article 99-2, paragraph (1) of the New Order (excluding the case listed in the preceding item): 2011.
  <sup>machine translation, not official</sup>

**第四項**  平成二十二年分又は平成二十三年分における旧評価方法適用者の有する棚卸資産（旧評価方法を選定している事業の種類及び資産の区分に属するものに限る。）の評価額の計算について、第二項若しくは新令第百一条の規定によりその評価の方法を新評価方法に変更し、又は新令第九十九条の二第一項の承認を受けた場合（前項の規定の適用を受ける場合を含む。）において、その変更し、又はその承認を受けた年（前項の規定の適用を受ける場合には、同項の規定の適用を受ける年。以下この項において「変更年」という。）の十二月三十一日における当該棚卸資産のその変更後の評価の方法又はその承認に係る評価の方法（前項の規定の適用を受ける場合には、新令第百二条第一項に規定する評価の方法。次項において「変更後評価方法」という。）により計算した評価額が、その変更前の評価の方法又はその承認前の評価の方法（前項の規定の適用を受ける場合には、その選定していた評価の方法。次項において「変更前評価方法」という。）により計算することとした場合の評価額を超えるときは、その超える部分の金額（以下この条において「評価変更調整金額」という。）から当該評価変更調整金額を七で除して計算した金額を控除した金額は、その旧評価方法適用者の当該変更年の年分の事業所得の金額の計算上必要経費に算入する。
<sup>suppl-4212-104/art-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-4</sup>
In the case where, with regard to the calculation of the assessed value for 2010 or 2011 of Inventory held by a person applying a former valuation method (limited to Inventory belonging to the type of business and category of assets for which a former valuation method has been selected), the person changes the valuation method to a new valuation method pursuant to Article 101 of the New Order or paragraph (2), or receives the approval under Article 99-2, paragraph (1) of the New Order (including the case where the provisions of the preceding paragraph apply), and the assessed value of that Inventory on December 31 of the year in which the person made the change or received the approval (in the case where the provisions of the preceding paragraph apply, the year to which the provisions of that paragraph apply; hereinafter in this paragraph referred to as the "year of change"), calculated by the valuation method after the change or the valuation method pertaining to the approval (in the case where the provisions of the preceding paragraph apply, the valuation method prescribed in Article 102, paragraph (1) of the New Order; hereinafter in the following paragraph referred to as the "valuation method after the change") exceeds the assessed value that would be calculated by the valuation method before the change or the valuation method before the approval (in the case where the provisions of the preceding paragraph apply, the valuation method that had been selected; hereinafter in the following paragraph referred to as the "valuation method before the change"), the amount obtained by deducting, from the amount of the excess (hereinafter in this Article referred to as the "valuation change adjustment amount"), the amount calculated by dividing that valuation change adjustment amount by seven is to be included in necessary expenses in the calculation of the amount of business income for the year of change of that person applying a former valuation method.
<sup>machine translation, not official</sup>

**第五項**  前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に同項の規定の適用を受けようとする棚卸資産の変更後評価方法により計算した評価額及び変更前評価方法により計算した評価額その他財務省令で定める事項を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により必要経費に算入されるべき金額は、これらの評価額として記載された金額を基礎として計算した金額を限度とする。
<sup>suppl-4212-104/art-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-5</sup>
The provisions of the preceding paragraph apply only where documents stating the assessed value calculated by the valuation method after the change and the assessed value calculated by the valuation method before the change for the Inventory to which the person seeks to have the provisions of that paragraph applied, and other particulars specified by Ministry of Finance Order, are attached to the Tax Return for the year for which the person seeks to have the provisions of that paragraph applied. In this case, the amount to be included in necessary expenses pursuant to the provisions of that paragraph is limited to the amount calculated on the basis of the amounts stated as those assessed values.
<sup>machine translation, not official</sup>

**第六項**  税務署長は、第四項の規定により必要経費に算入されることとなる金額の全部又は一部につき前項の書類の添付がない確定申告書の提出があった場合においても、その書類の添付がなかったことについてやむを得ない事情があると認めるときは、その書類の添付がなかった金額につき第四項の規定を適用することができる。
<sup>suppl-4212-104/art-4/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-6</sup>
Even where a Tax Return is filed to which the documents referred to in the preceding paragraph are not attached with respect to all or part of the amount to be included in necessary expenses pursuant to the provisions of paragraph (4), the district director may, if the district director finds that there were unavoidable circumstances for the failure to attach those documents, apply the provisions of paragraph (4) to the amount for which those documents were not attached.
<sup>machine translation, not official</sup>

**第七項**  第四項の規定の適用を受けた個人は、その適用を受けた年の翌年以後の各年において、第一号に掲げる金額（その年が同項の規定の適用を受けた棚卸資産と事業の種類及び資産の区分を同じくする棚卸資産（以下この項において「適用資産」という。）に係る事業の全部を譲渡し、若しくは廃止した日若しくは適用資産の全部を有しなくなった日の属する年である場合又は同号に掲げる金額が第二号に掲げる金額を超える場合には、同号に掲げる金額）を、その年分の事業所得の金額の計算上総収入金額に算入する。
<sup>suppl-4212-104/art-4/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7</sup>
An individual to whom the provisions of paragraph (4) have applied is to include, in gross revenue in the calculation of the amount of business income for each year on or after the year following the year in which those provisions applied, the amount listed in item (i) (or, where that year is the year that includes the date on which the individual transferred or discontinued the whole of the business pertaining to Inventory belonging to the same type of business and category of assets as the Inventory to which the provisions of that paragraph applied (hereinafter in this paragraph referred to as "applicable assets"), or the date on which the individual ceased to hold all of the applicable assets, or where the amount listed in item (i) exceeds the amount listed in item (ii), the amount listed in item (ii)).
<sup>machine translation, not official</sup>

  **一**  その適用資産に係る評価変更調整金額を七で除して計算した金額
  <sup>suppl-4212-104/art-4/par-7/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7/item-1</sup>
  the amount calculated by dividing the valuation change adjustment amount pertaining to the applicable assets by seven;
  <sup>machine translation, not official</sup>

  **二**  イに掲げる金額からロに掲げる金額を控除した金額
  <sup>suppl-4212-104/art-4/par-7/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7/item-2</sup>
  the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a):
  <sup>machine translation, not official</sup>

    **イ**  第四項の規定により事業所得の金額の計算上必要経費に算入された金額
    <sup>suppl-4212-104/art-4/par-7/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7/item-2/sub-1</sup>
    the amount included in necessary expenses in the calculation of the amount of business income pursuant to the provisions of paragraph (4);
    <sup>machine translation, not official</sup>

    **ロ**  その年の前年分までにこの項の規定により事業所得の金額の計算上総収入金額に算入された金額
    <sup>suppl-4212-104/art-4/par-7/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7/item-2/sub-2</sup>
    the amount included in gross revenue in the calculation of the amount of business income pursuant to the provisions of this paragraph for the year preceding that year and earlier years.
    <sup>machine translation, not official</sup>

**第八項**  第一項の規定の適用がある場合における新令第百三条第一項（たな卸資産の取得価額）及び第百四条第一項（たな卸資産の取得価額の特例）の規定の適用については、次の表の上欄に掲げる新令の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第百三条第一項	又は第九十九条の二第一項（たな卸資産の特別な評価の方法）	若しくは第九十九条の二第一項（たな卸資産の特別な評価の方法）又は所得税法施行令の一部を改正する政令（平成二十一年政令第百四号）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）の規定によりなおその効力を有するものとされる同令による改正前の所得税法施行令（次条において「旧効力所令」という。）第九十九条第一項（たな卸資産の評価の方法）
第百四条第一項	又は第九十九条の二第一項（たな卸資産の特別な評価の方法）	若しくは第九十九条の二第一項（たな卸資産の特別な評価の方法）又は旧効力所令第九十九条第一項（たな卸資産の評価の方法）
<sup>suppl-4212-104/art-4/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-8</sup>
With regard to the application of Article 103, paragraph (1) (Acquisition Price of Inventory Assets) and Article 104, paragraph (1) (Special Provisions on Acquisition Price of Inventory Assets) of the New Order in the case where the provisions of paragraph (1) apply, the words in the middle column of the following table in the provisions of the New Order in the left-hand column of that table are deemed to be replaced with the words in the right-hand column of that table.
Article 103, paragraph (1)	or Article 99-2, paragraph (1) (Special Methods of Valuation of Inventory Assets)	or Article 99-2, paragraph (1) (Special Methods of Valuation of Inventory Assets), or Article 99, paragraph (1) (Methods of Valuation of Inventory Assets) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 2009), which remains in force pursuant to the provisions of Article 4, paragraph (1) (Transitional Measures regarding Methods of Valuation of Inventory, etc.) of the Supplementary Provisions of that Cabinet Order (hereinafter in the following Article referred to as the "Former Order for Enforcement of the Income Tax Act Kept in Force")
Article 104, paragraph (1)	or Article 99-2, paragraph (1) (Special Methods of Valuation of Inventory Assets)	or Article 99-2, paragraph (1) (Special Methods of Valuation of Inventory Assets), or Article 99, paragraph (1) (Methods of Valuation of Inventory Assets) of the Former Order for Enforcement of the Income Tax Act Kept in Force
<sup>machine translation, not official</sup>

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## Cites
- suppl-4212-104/art-4/par-1: この条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4212-104/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4
- suppl-4212-104/art-4/par-1: 新令第百条第一項 → 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
- suppl-4212-104/art-4/par-1: 新令第九十九条第一項 → 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
- suppl-4212-104/art-4/par-1: 新令第九十九条の二第一項 → 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
- suppl-4212-104/art-4/par-2: 新令第百一条第二項 → 所得税法施行令 第百一条第二項 (Article 101, paragraph (2)), art-101/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101/par-2
- suppl-4212-104/art-4/par-2: 同条第一項 → 所得税法施行令 第百一条第一項 (Article 101, paragraph (1)), art-101/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101/par-1
- suppl-4212-104/art-4/par-3: 新令第百二条第一項 → 所得税法施行令 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-102/par-1
- suppl-4212-104/art-4/par-3/item-1: 第一項 → 所得税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4212-104/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-1
- suppl-4212-104/art-4/par-3/item-2: 前項 → 所得税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4212-104/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-2
- suppl-4212-104/art-4/par-3/item-2: 新令第百一条 → 所得税法施行令 第百一条 (Article 101), art-101 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101
- suppl-4212-104/art-4/par-3/item-2: 新令第九十九条の二第一項 → 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
- suppl-4212-104/art-4/par-3/item-2: 前号 → 所得税法施行令 附則第四条第三項第一号 (Supplementary Provisions, Article 4, paragraph (3), item (i)), suppl-4212-104/art-4/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-3/item-1
- suppl-4212-104/art-4/par-4: 第二項 → 所得税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4212-104/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-2
- suppl-4212-104/art-4/par-4: 新令第百一条 → 所得税法施行令 第百一条 (Article 101), art-101 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101
- suppl-4212-104/art-4/par-4: 新令第九十九条の二第一項 → 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
- suppl-4212-104/art-4/par-4: 前項 → 所得税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4212-104/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-3
- suppl-4212-104/art-4/par-4: この項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4212-104/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-4
- suppl-4212-104/art-4/par-4: 新令第百二条第一項 → 所得税法施行令 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-102/par-1
- suppl-4212-104/art-4/par-4: 次項 → 所得税法施行令 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4212-104/art-4/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-5
- suppl-4212-104/art-4/par-4: この条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4212-104/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4
- suppl-4212-104/art-4/par-5: 前項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4212-104/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-4
- suppl-4212-104/art-4/par-6: 第四項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4212-104/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-4
- suppl-4212-104/art-4/par-6: 前項 → 所得税法施行令 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4212-104/art-4/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-5
- suppl-4212-104/art-4/par-7: 第四項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4212-104/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-4
- suppl-4212-104/art-4/par-7: 第一号 → 所得税法施行令 附則第四条第七項第一号 (Supplementary Provisions, Article 4, paragraph (7), item (i)), suppl-4212-104/art-4/par-7/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7/item-1
- suppl-4212-104/art-4/par-7: この項 → 所得税法施行令 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-4212-104/art-4/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7
- suppl-4212-104/art-4/par-7: 第二号 → 所得税法施行令 附則第四条第七項第二号 (Supplementary Provisions, Article 4, paragraph (7), item (ii)), suppl-4212-104/art-4/par-7/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7/item-2
- suppl-4212-104/art-4/par-7/item-2/sub-1: 第四項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4212-104/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-4
- suppl-4212-104/art-4/par-7/item-2/sub-2: この項 → 所得税法施行令 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-4212-104/art-4/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7
- suppl-4212-104/art-4/par-8: 第一項 → 所得税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4212-104/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-1
- suppl-4212-104/art-4/par-8: 新令第百三条第一項 → 所得税法施行令 第百三条第一項 (Article 103, paragraph (1)), art-103/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1
- suppl-4212-104/art-4/par-8: 第百四条第一項 → 所得税法施行令 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-104/par-1
- suppl-4212-104/art-4/par-8: 第九十九条の二第一項 → 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
- suppl-4212-104/art-4/par-8: 次条 → 所得税法施行令 第百四条 (Article 104), art-104 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-104

## Cited by

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

- 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-1/par-1/item-1
- 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一号（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-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 附則第四条第五項（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-5
- 所得税法施行令 附則第四条第六項（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-6
- 所得税法施行令 附則第四条第七項（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-7
- 所得税法施行令 附則第四条第七項第二号イ（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-7/item-2/sub-1
- 所得税法施行令 附則第四条第七項第二号ロ（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-7/item-2/sub-2
- 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

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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-20261106T173921-124, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-124, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-125, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-125, 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