# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十三条の二 (Article 23-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23-2. 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. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第二十三条の二 (Article 23-2)（合併により取得した株式等の取得価額） — address `art-23-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-23-2 - Every provision below carries its address and both URLs 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. --- ### 第二十三条の二（合併により取得した株式等の取得価額） — Acquisition Price of Shares, etc. Acquired Through a Merger caption: machine translation, not official art-23-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23-2 · https://japanlaw.org/l/340M50000040011/art-23-2 **第一項** 令第百十二条第一項（合併により取得した株式等の取得価額）に規定する財務省令で定める関係は、合併の直前に当該合併に係る法人税法第二条第十二号（定義）に規定する合併法人と当該合併法人以外の法人との間に当該法人による完全支配関係（同条第十二号の七の六に規定する完全支配関係をいう。以下この条及び次条において同じ。）がある場合の当該完全支配関係とする。 art-23-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23-2/par-1 · https://japanlaw.org/l/340M50000040011/art-23-2/par-1 The relationship specified by Ministry of Finance Order as prescribed in Article 112, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Merger) of the Order is, in the case where, immediately before a merger, there is, between the merging corporation prescribed in Article 2, item (xii) (Definitions) of the Corporation Tax Act pertaining to that merger and a corporation other than that merging corporation, a full controlling interest held by that corporation (meaning the full controlling interest prescribed in item (xii)-7-6 of that Article; the same applies hereinafter in this Article and the following Article), that full controlling interest. machine translation, not official --- ## Cites - art-23-2/par-1: 令第百十二条第一項 → e-Gov law 340CO0000000096, 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — not held in this collection - art-23-2/par-1: 法人税法第二条第十二号 → 法人税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12 - art-23-2/par-1: 同条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6 - art-23-2/par-1: この条 → 所得税法施行規則 第二十三条の二 (Article 23-2), art-23-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23-2 · https://japanlaw.org/l/340M50000040011/art-23-2 - art-23-2/par-1: 次条 → 所得税法施行規則 第二十三条の三 (Article 23-3), art-23-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23-3 · https://japanlaw.org/l/340M50000040011/art-23-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 第二十三条の二第一項（合併により取得した株式等の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23-2/par-1 · https://japanlaw.org/l/340M50000040011/art-23-2/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-016, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-017, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27