# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五節 (Part 2, Chapter 1, Section 5)
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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: 第五節 (Part 2, Chapter 1, Section 5) — address `pt-2/ch-1/sec-5`
- Text: the text as amended with effect from 2028-01-01 (On 1 January of the year after another part of the amending law comes into force. The exact day is not fixed yet.) — NOT yet in force (revision 20280101_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#pt-2/ch-1/sec-5
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-2/ch-1/sec-5
- Every provision below carries its address and its place on this text's page on the line under it.
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below is a copy of it. Every English rendering below is a translation and
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They are never merged and never substituted for one another.
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machine translation.
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## 第五節 資産の譲渡に関する総収入金額並びに必要経費及び取得費の計算の特例 — Section 5 Special Provisions on Calculating Gross Revenue, Necessary Expenses, and Acquisition Costs Related to Transfers of Assets
heading: machine translation, not official
pt-2/ch-1/sec-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#pt-2/ch-1/sec-5
### 第百六十七条の七（株式交換等による取得株式等の取得価額の計算等） — Calculation, etc. of Acquisition Price of Shares, etc. Acquired Through a Share Exchange, etc.
caption: machine translation, not official
art-167-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7
**第一項** 法第五十七条の四第一項（株式交換等に係る譲渡所得等の特例）に規定する政令で定める関係は、株式交換の直前に当該株式交換に係る同項に規定する株式交換完全親法人（第四項及び第五項において「株式交換完全親法人」という。）と当該株式交換完全親法人以外の法人との間に当該法人による完全支配関係（法人税法第二条第十二号の七の六（定義）に規定する完全支配関係をいう。以下この項において同じ。）がある場合の当該完全支配関係とする。
art-167-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-1
The relationship specified by Cabinet Order prescribed in Article 57-4, paragraph (1) (Special Provisions on Capital Gains Due to Share Exchange) of the Act is, in the case where, immediately before a share exchange, there is between the wholly owning parent corporation in a share exchange prescribed in that paragraph pertaining to that share exchange (referred to in paragraphs (4) and (5) as the "wholly owning parent corporation in a share exchange") and a corporation other than that wholly owning parent corporation in a share exchange a full controlling interest held by that corporation (meaning a full controlling interest prescribed in Article 2, item (xii)-7-6 (Definitions) of the Corporation Tax Act; the same applies hereinafter in this paragraph), that full controlling interest.
machine translation, not official
**第二項** 法第五十七条の四第一項に規定する政令で定めるものは、法人税法施行令第四条の三第十八項第二号（適格組織再編成における株式の保有関係等）に規定する株主均等割合保有関係がある株式交換とする。
art-167-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-2
The share exchange specified by Cabinet Order prescribed in Article 57-4, paragraph (1) of the Act is a share exchange that has a relationship of holding by shareholders in equal proportions prescribed in Article 4-3, paragraph (18), item (ii) (Shareholding Relationships, etc. in Qualified Reorganizations) of the Order for the Enforcement of the Corporation Tax Act.
machine translation, not official
**第三項** 法第五十七条の四第三項第五号に規定する政令で定める新株予約権は、次に掲げる新株予約権とする。
art-167-7/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-3
The share options specified by Cabinet Order prescribed in Article 57-4, paragraph (3), item (v) of the Act are the following share options.
machine translation, not official
**一** 新株予約権を引き受ける者に特に有利な条件又は金額により交付された当該新株予約権
art-167-7/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-3/item-1
a share option issued on terms or for an amount especially favorable to the person who takes up that share option;
machine translation, not official
**二** 役務の提供その他の行為に係る対価の全部又は一部として交付された新株予約権（前号に該当するものを除く。）
art-167-7/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-3/item-2
a share option issued as all or part of consideration for the provision of services or other acts (excluding those falling under the preceding item).
machine translation, not official
**第四項** 法第五十七条の四第一項の規定の適用を受けた居住者が同項に規定する株式交換により取得をした株式交換完全親法人の株式（出資を含む。以下この項及び次項において同じ。）又は株式交換完全親法人との間に第一項に規定する関係がある法人（以下この項において「親法人」という。）の株式に係る事業所得の金額、譲渡所得の金額又は雑所得の金額の計算については、当該株式交換により当該株式交換完全親法人に譲渡をした同条第一項に規定する旧株の取得価額（当該株式交換完全親法人の株式又は親法人の株式の取得に要した費用がある場合には、当該費用の額を加算した金額）を当該取得をした当該株式交換完全親法人の株式又は親法人の株式の取得価額とする。
art-167-7/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-4
With regard to the calculation of the amount of business income, amount of capital gains, or amount of miscellaneous income pertaining to shares in the wholly owning parent corporation in a share exchange (including contributions; the same applies hereinafter in this paragraph and the following paragraph) or shares in a corporation that has the relationship prescribed in paragraph (1) with the wholly owning parent corporation in a share exchange (hereinafter in this paragraph referred to as "parent corporation") that were acquired by a Resident to whom the provisions of Article 57-4, paragraph (1) of the Act have applied through a share exchange prescribed in that paragraph, the acquisition price of the old shares prescribed in Article 57-4, paragraph (1) of the Act that were transferred to that wholly owning parent corporation in a share exchange through that share exchange (where there are expenses required for the acquisition of those shares in the wholly owning parent corporation in a share exchange or shares in the parent corporation, the amount obtained by adding the amount of those expenses) is the acquisition price of those acquired shares in the wholly owning parent corporation in a share exchange or shares in the parent corporation.
machine translation, not official
**第五項** 法第五十七条の四第一項の規定の適用を受けた居住者が同項に規定する特定無対価株式交換により同項に規定する旧株を有しないこととなつた場合における所有株式（当該特定無対価株式交換の直後にその居住者が有する当該特定無対価株式交換に係る株式交換完全親法人の株式をいう。以下この項において同じ。）に係る当該特定無対価株式交換の後の事業所得の金額、譲渡所得の金額又は雑所得の金額の計算については、当該所有株式の当該特定無対価株式交換の直前の取得価額に当該旧株の当該特定無対価株式交換の直前の取得価額を加算した金額を当該所有株式の取得価額とする。
art-167-7/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-5
With regard to the calculation of the amount of business income, amount of capital gains, or amount of miscellaneous income after a specified share exchange without consideration, pertaining to shares held (meaning shares in the wholly owning parent corporation in a share exchange pertaining to that specified share exchange without consideration that the Resident holds immediately after that specified share exchange without consideration; the same applies hereinafter in this paragraph) in the case where a Resident to whom the provisions of Article 57-4, paragraph (1) of the Act have applied has come to hold no old shares prescribed in that paragraph due to a specified share exchange without consideration prescribed in that paragraph, the amount obtained by adding the acquisition price of those old shares immediately before that specified share exchange without consideration to the acquisition price of those shares held immediately before that specified share exchange without consideration is the acquisition price of those shares held.
machine translation, not official
**第六項** 法第五十七条の四第二項の規定の適用を受けた居住者が同項に規定する株式移転により取得をした同項に規定する株式移転完全親法人の株式に係る事業所得の金額、譲渡所得の金額又は雑所得の金額の計算については、当該株式移転により当該株式移転完全親法人に譲渡をした同項に規定する旧株の取得価額（当該株式移転完全親法人の株式の取得に要した費用がある場合には、当該費用の額を加算した金額）を当該取得をした当該株式移転完全親法人の株式の取得価額とする。
art-167-7/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-6
With regard to the calculation of the amount of business income, amount of capital gains, or amount of miscellaneous income pertaining to shares in the wholly owning parent corporation resulting from a share transfer prescribed in Article 57-4, paragraph (2) of the Act that were acquired by a Resident to whom the provisions of that paragraph have applied through a share transfer prescribed in that paragraph, the acquisition price of the old shares prescribed in that paragraph that were transferred to that wholly owning parent corporation resulting from a share transfer through that share transfer (where there are expenses required for the acquisition of shares in that wholly owning parent corporation resulting from a share transfer, the amount obtained by adding the amount of those expenses) is the acquisition price of those acquired shares in the wholly owning parent corporation resulting from a share transfer.
machine translation, not official
**第七項** 法第五十七条の四第三項の規定の適用を受けた居住者が同項各号に規定する事由により取得をした当該各号に定める株式（出資及び投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口を含む。以下この条において同じ。）又は新株予約権に係る事業所得の金額、譲渡所得の金額又は雑所得の金額の計算については、次の各号に掲げる当該取得をした株式又は新株予約権の区分に応じ当該各号に定める金額を当該取得をした株式又は新株予約権の取得価額とする。
art-167-7/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-7
With regard to the calculation of the amount of business income, amount of capital gains, or amount of miscellaneous income pertaining to shares (including contributions and investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; the same applies hereinafter in this Article) specified in each item of Article 57-4, paragraph (3) of the Act, or to share options, that a Resident to whom the provisions of that paragraph have applied acquired due to the grounds prescribed in each item of that paragraph, the amount specified in each of the following items for the category of those acquired shares or share options set out in that item is the acquisition price of those acquired shares or share options.
machine translation, not official
**一** 法第五十七条の四第三項第一号に規定する取得請求権付株式に係る同号に定める請求権の行使による当該取得請求権付株式の取得の対価として交付を受けた当該取得をする法人の株式（同項の規定の適用を受ける場合の当該取得をする法人の株式に限る。） 当該取得請求権付株式の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
art-167-7/par-7/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-7/item-1
Shares in the corporation making the acquisition that were delivered as consideration for the acquisition of shares with a put option prescribed in Article 57-4, paragraph (3), item (i) of the Act through the exercise of the put option specified in that item (limited to shares in the corporation making the acquisition in the case where the provisions of that paragraph apply): the acquisition price of those shares with a put option (where there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses);
machine translation, not official
**二** 法第五十七条の四第三項第二号に規定する取得条項付株式に係る同号に定める取得事由の発生（その取得の対価として当該取得をされる同号の株主等に当該取得をする法人の株式のみが交付されたものに限る。）による当該取得条項付株式の取得の対価として交付を受けた当該取得をする法人の株式（同項の規定の適用を受ける場合の当該取得をする法人の株式に限る。） 当該取得条項付株式の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
art-167-7/par-7/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-7/item-2
Shares in the corporation making the acquisition that were delivered as consideration for the acquisition of shares subject to call prescribed in Article 57-4, paragraph (3), item (ii) of the Act due to the occurrence of the grounds to acquire specified in that item (limited to the case where only shares in the corporation making the acquisition are delivered, as consideration for that acquisition, to the Shareholder, Member, or Other Investor prescribed in that item whose shares are acquired) (limited to shares in the corporation making the acquisition in the case where the provisions of that paragraph apply): the acquisition price of those shares subject to call (where there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses);
machine translation, not official
**三** 法第五十七条の四第三項第二号に規定する取得条項付株式に係る同号に定める取得事由の発生（その取得の対象となつた種類の株式の全てが取得され、かつ、その取得の対価として当該取得をされる同号の株主等に当該取得をする法人の株式及び新株予約権のみが交付されたものに限る。）による当該取得条項付株式の取得の対価として交付を受けた当該取得をする法人の次に掲げる株式及び新株予約権（同項の規定の適用を受ける場合の当該取得をする法人の当該株式及び新株予約権に限る。） 当該株式及び新株予約権の区分に応じそれぞれに定める金額
art-167-7/par-7/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-7/item-3
the following shares and share options of the corporation making the acquisition that are received as consideration for the acquisition of the shares subject to call prescribed in Article 57-4, paragraph (3), item (ii) of the Act due to the occurrence of the grounds to acquire pertaining to those shares provided for in that item (limited to the case where all of the shares of the class of shares subject to that acquisition have been acquired and only shares and share options of the corporation making the acquisition have been delivered, as consideration for that acquisition, to the Shareholder, Member, or Other Investor prescribed in that item who is subject to that acquisition) (limited to those shares and share options of the corporation making the acquisition where the provisions of that paragraph apply): the amount specified respectively below according to the category of those shares and share options;
machine translation, not official
**イ** 当該取得をする法人の株式 当該取得条項付株式の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
art-167-7/par-7/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-7/item-3/sub-1
shares of the corporation making the acquisition: the acquisition price of the shares subject to call (if there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses);
machine translation, not official
**ロ** 当該取得をする法人の新株予約権 零
art-167-7/par-7/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-7/item-3/sub-2
share options of the corporation making the acquisition: zero;
machine translation, not official
**四** 法第五十七条の四第三項第三号に規定する全部取得条項付種類株式に係る同号に定める取得決議（その取得の対価として当該取得をされる同号の株主等に当該取得をする法人の株式以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されなかつたものに限る。）による当該全部取得条項付種類株式の取得の対価として交付を受けた当該取得をする法人の株式（同項の規定の適用を受ける場合の当該取得をする法人の株式に限る。） 当該全部取得条項付種類株式の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
art-167-7/par-7/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-7/item-4
shares of the corporation making the acquisition that are received as consideration for the acquisition of the shares subject to class-wide call prescribed in Article 57-4, paragraph (3), item (iii) of the Act by the resolution to acquire pertaining to those shares provided for in that item (limited to the case where no assets other than shares of the corporation making the acquisition (excluding money or other assets delivered based on a petition for determination of the price of that acquisition) have been delivered, as consideration for that acquisition, to the Shareholder, Member, or Other Investor prescribed in that item who is subject to that acquisition) (limited to those shares of the corporation making the acquisition where the provisions of that paragraph apply): the acquisition price of the shares subject to class-wide call (if there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses);
machine translation, not official
**五** 法第五十七条の四第三項第三号に規定する全部取得条項付種類株式に係る同号に定める取得決議（その取得の対価として当該取得をされる同号の株主等に当該取得をする法人の株式及び新株予約権が交付され、かつ、これら以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されなかつたものに限る。）による当該全部取得条項付種類株式の取得の対価として交付を受けた当該取得をする法人の次に掲げる株式及び新株予約権（同項の規定の適用を受ける場合の当該取得をする法人の当該株式及び新株予約権に限る。） 当該株式及び新株予約権の区分に応じそれぞれに定める金額
art-167-7/par-7/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-7/item-5
the following shares and share options of the corporation making the acquisition that are received as consideration for the acquisition of the shares subject to class-wide call prescribed in Article 57-4, paragraph (3), item (iii) of the Act by the resolution to acquire pertaining to those shares provided for in that item (limited to the case where shares and share options of the corporation making the acquisition have been delivered, as consideration for that acquisition, to the Shareholder, Member, or Other Investor prescribed in that item who is subject to that acquisition, and no assets other than these (excluding money or other assets delivered based on a petition for determination of the price of that acquisition) have been delivered) (limited to those shares and share options of the corporation making the acquisition where the provisions of that paragraph apply): the amount specified respectively below according to the category of those shares and share options;
machine translation, not official
**イ** 当該取得をする法人の株式 当該全部取得条項付種類株式の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
art-167-7/par-7/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-7/item-5/sub-1
shares of the corporation making the acquisition: the acquisition price of the shares subject to class-wide call (if there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses);
machine translation, not official
**ロ** 当該取得をする法人の新株予約権 零
art-167-7/par-7/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-7/item-5/sub-2
share options of the corporation making the acquisition: zero;
machine translation, not official
**六** 法第五十七条の四第三項第四号に規定する新株予約権付社債についての社債に係る同号に定める新株予約権の行使による当該社債の取得の対価として交付を受けた当該取得をする法人の株式（同項の規定の適用を受ける場合の当該取得をする法人の株式に限る。） 当該新株予約権付社債の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
art-167-7/par-7/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-7/item-6
shares of the corporation making the acquisition that are received as consideration for the acquisition of the corporate bond pertaining to the bond with share options prescribed in Article 57-4, paragraph (3), item (iv) of the Act, by the exercise of the share options provided for in that item pertaining to that corporate bond (limited to those shares of the corporation making the acquisition where the provisions of that paragraph apply): the acquisition price of the bond with share options (if there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses);
machine translation, not official
**七** 法第五十七条の四第三項第五号に規定する取得条項付新株予約権に係る同号に定める取得事由の発生による当該取得条項付新株予約権の取得の対価として交付を受けた当該取得をする法人の株式（同項の規定の適用を受ける場合の当該取得をする法人の株式に限る。） 当該取得条項付新株予約権の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
art-167-7/par-7/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-7/item-7
shares of the corporation making the acquisition that are received as consideration for the acquisition of the share options subject to call prescribed in Article 57-4, paragraph (3), item (v) of the Act due to the occurrence of the grounds to acquire pertaining to those share options provided for in that item (limited to those shares of the corporation making the acquisition where the provisions of that paragraph apply): the acquisition price of the share options subject to call (if there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses);
machine translation, not official
**八** 法第五十七条の四第三項第六号に規定する取得条項付新株予約権が付された新株予約権付社債に係る同号に定める取得事由の発生による当該新株予約権付社債の取得の対価として交付を受けた当該取得をする法人の株式（同項の規定の適用を受ける場合の当該取得をする法人の株式に限る。） 当該新株予約権付社債の取得価額（当該取得をする株式の取得に要した費用がある場合には、当該費用の額を加算した金額）
art-167-7/par-7/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-7/item-8
shares of the corporation making the acquisition that are received as consideration for the acquisition of the bond with share options to which the share options subject to call prescribed in Article 57-4, paragraph (3), item (vi) of the Act are attached, due to the occurrence of the grounds to acquire pertaining to that bond provided for in that item (limited to those shares of the corporation making the acquisition where the provisions of that paragraph apply): the acquisition price of the bond with share options (if there are expenses required for the acquisition of the shares to be acquired, the amount obtained by adding the amount of those expenses).
machine translation, not official
**第八項** 会社法第百六十七条第三項（効力の発生）又は第二百八十三条（一に満たない端数の処理）に規定する一株に満たない端数（これに準ずるものを含む。）に相当する部分は、法第五十七条の四第三項第一号又は第四号に規定する取得をする法人の株式に含まれるものとする。
art-167-7/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-8
The portion equivalent to a fraction of less than one share (including what is equivalent thereto) prescribed in Article 167, paragraph (3) (Effectuation) or Article 283 (Treatment of Fractional Shares) of the Companies Act is to be included in the shares of the corporation making the acquisition prescribed in Article 57-4, paragraph (3), item (i) or item (iv) of the Act.
machine translation, not official
### 第百六十八条（交換による取得資産の取得価額等の計算） — Calculation of the Acquisition Price, etc. of Acquired Assets by Exchange
caption: machine translation, not official
art-168 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-168
**第一項** 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。
art-168/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-168/par-1
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").
machine translation, not official
**一** 取得資産とともに交換差金等（法第五十八条第一項に規定する交換の時における取得資産の価額と譲渡資産の価額とが等しくない場合にその差額を補うために交付される金銭その他の資産をいう。以下この条において同じ。）を取得した場合 譲渡資産の法第三十八条第一項又は第二項（譲渡所得の金額の計算上控除する取得費）の規定による取得費（その譲渡資産が法第六十一条第二項又は第三項（昭和二十七年十二月三十一日以前に取得した資産の取得費等）の規定に該当するものである場合には、これらの規定による取得費とし、その譲渡資産の譲渡に要した費用がある場合には、これらの取得費にその費用の額を加算した金額とする。以下この条において「取得費」という。）に、その取得資産の価額とその交換差金等の額との合計額のうちにその取得資産の価額の占める割合を乗じて計算した金額
art-168/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-168/par-1/item-1
in the case of acquiring an exchange balancing payment, etc. (meaning money or other assets delivered to make up the difference where the value of the acquired asset and the value of the transferred asset at the time of the exchange prescribed in Article 58, paragraph (1) of the Act are not equal; the same applies hereinafter in this Article) together with the acquired asset: the amount calculated by multiplying the acquisition cost of the transferred asset under Article 38, paragraph (1) or (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act (where the transferred asset falls under Article 61, paragraph (2) or (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act, the acquisition cost under those provisions, and where there are expenses required for the transfer of the transferred asset, the amount obtained by adding the amount of those expenses to that acquisition cost; hereinafter in this Article referred to as the "acquisition cost") by the proportion that the value of the acquired asset accounts for in the sum of the value of the acquired asset and the amount of the exchange balancing payment, etc.;
machine translation, not official
**二** 譲渡資産とともに交換差金等を交付して取得資産を取得した場合 譲渡資産の取得費にその交換差金等の額を加算した金額
art-168/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-168/par-1/item-2
in the case of acquiring the acquired asset by delivering an exchange balancing payment, etc. together with the transferred asset: the amount obtained by adding the amount of the exchange balancing payment, etc. to the acquisition cost of the transferred asset;
machine translation, not official
**三** 取得資産を取得するために要した経費の額がある場合 譲渡資産の取得費（前二号の規定の適用がある場合には、これらの号に掲げる金額）にその経費の額を加算した金額
art-168/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-168/par-1/item-3
in the case where there are expenses required for acquiring the acquired asset: the amount obtained by adding the amount of those expenses to the acquisition cost of the transferred asset (where the provisions of the preceding two items apply, the amount listed in those items).
machine translation, not official
### 第百六十九条（時価による譲渡とみなす低額譲渡の範囲） — Scope of Low-Price Transfers Deemed to Be Transfers at Market Value
caption: machine translation, not official
art-169 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-169
**第一項** 法第五十九条第一項第二号（贈与等の場合の譲渡所得等の特例）に規定する政令で定める額は、同項に規定する山林又は譲渡所得の基因となる資産の譲渡の時における価額の二分の一に満たない金額とする。
art-169/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-169/par-1
The amount specified by Cabinet Order prescribed in Article 59, paragraph (1), item (ii) (Special Provisions on Capital Gains and Gifts) of the Act is an amount less than one-half of the value, at the time of the transfer of the forest land or the transfer of assets that give rise to capital gains prescribed in that paragraph, of that forest land or those assets.
machine translation, not official
### 第百六十九条の二（贈与等により取得した資産の取得費等） — Acquisition Costs of Assets Acquired as Gifts
caption: machine translation, not official
art-169-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2
**第一項** 法第六十条第三項第一号（贈与等により取得した資産の取得費等）に規定するその時における配偶者居住権の価額に相当する金額に対応する部分の金額として政令で定めるところにより計算した金額は、同号に規定する配偶者居住権の目的となつている建物の取得費の額として計算される金額に、第一号に掲げる価額が次に掲げる価額の合計額のうちに占める割合を乗じて計算した金額とする。
art-169-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-1
The amount calculated as prescribed by Cabinet Order as the portion corresponding to the amount equivalent to the value of the spouse's right of residence at that time prescribed in Article 60, paragraph (3), item (i) (Acquisition Costs of Assets Acquired as Gifts) of the Act is the amount calculated by multiplying the amount calculated as the acquisition cost of the building that is the subject of the spouse's right of residence prescribed in that item by the proportion that the value listed in item (i) accounts for in the sum of the following values:
machine translation, not official
**一** その相続開始の時において配偶者居住権につき相続税法（昭和二十五年法律第七十三号）第二十三条の二第一項（配偶者居住権等の評価）の規定を適用したならば同項の規定により計算される当該配偶者居住権の価額
art-169-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-1/item-1
the value of the spouse's right of residence that would be calculated under Article 23-2, paragraph (1) (Valuation of the Spouse's Right of Residence, etc.) of the Inheritance Tax Act (Act No. 73 of 1950) if the provisions of that paragraph were applied to the spouse's right of residence at the time of the commencement of the inheritance;
machine translation, not official
**二** その相続開始の時において当該建物につき相続税法第二十三条の二第二項の規定を適用したならば同項の規定により計算される当該建物の価額
art-169-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-1/item-2
the value of the building that would be calculated under Article 23-2, paragraph (2) of the Inheritance Tax Act if the provisions of that paragraph were applied to the building at the time of the commencement of the inheritance.
machine translation, not official
**第二項** 法第六十条第三項第一号に規定する配偶者居住権の存続する期間を基礎として政令で定めるところにより計算した金額は、前項の規定により計算した金額に、配偶者居住権を取得した時から当該配偶者居住権が消滅した時までの期間の年数（六月以上の端数は一年とし、六月に満たない端数は切り捨てる。）が相続税法第二十三条の二第一項第二号イに規定する配偶者居住権の存続年数のうちに占める割合（当該割合が一を超える場合には、一とする。）を乗じて計算した金額とする。
art-169-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-2
The amount calculated, as prescribed by Cabinet Order, on the basis of the period during which the spouse's right of residence prescribed in Article 60, paragraph (3), item (i) of the Act continues is the amount calculated by multiplying the amount calculated under the preceding paragraph by the proportion that the number of years in the period from the time of acquiring the spouse's right of residence until the time when that spouse's right of residence is extinguished (a fraction of six months or more is treated as one year, and a fraction of less than six months is discarded) accounts for in the number of years of continuation of the spouse's right of residence prescribed in Article 23-2, paragraph (1), item (ii), (a) of the Inheritance Tax Act (if that proportion exceeds one, one).
machine translation, not official
**第三項** 法第六十条第三項第二号に規定するその時における配偶者居住権の目的となつている建物の敷地の用に供される土地（土地の上に存する権利を含む。以下この条において同じ。）を当該配偶者居住権に基づき使用する権利の価額に相当する金額に対応する部分の金額として政令で定めるところにより計算した金額は、同号に規定する配偶者居住権の目的となつている建物の敷地の用に供される土地の取得費の額として計算される金額に、第一号に掲げる価額が次に掲げる価額の合計額のうちに占める割合を乗じて計算した金額とする。
art-169-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-3
The amount calculated as prescribed by Cabinet Order as the portion corresponding to the amount equivalent to the value of the right to use, based on that spouse's right of residence, the land (including rights existing on land; the same applies hereinafter in this Article) to be used as the site of the building that is the subject of the spouse's right of residence, at that time, prescribed in Article 60, paragraph (3), item (ii) of the Act is the amount calculated by multiplying the amount calculated as the acquisition cost of the land to be used as the site of the building that is the subject of the spouse's right of residence prescribed in that item by the proportion that the value listed in item (i) accounts for in the sum of the following values:
machine translation, not official
**一** その相続開始の時において当該権利につき相続税法第二十三条の二第三項の規定を適用したならば同項の規定により計算される当該権利の価額
art-169-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-3/item-1
the value of that right that would be calculated under Article 23-2, paragraph (3) of the Inheritance Tax Act if the provisions of that paragraph were applied to that right at the time of the commencement of the inheritance;
machine translation, not official
**二** その相続開始の時において当該土地につき相続税法第二十三条の二第四項の規定を適用したならば同項の規定により計算される当該土地の価額
art-169-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-3/item-2
the value of that land that would be calculated under Article 23-2, paragraph (4) of the Inheritance Tax Act if the provisions of that paragraph were applied to that land at the time of the commencement of the inheritance.
machine translation, not official
**第四項** 法第六十条第三項第二号に規定する配偶者居住権の存続する期間を基礎として政令で定めるところにより計算した金額は、前項の規定により計算した金額に、配偶者居住権の目的となつている建物の敷地の用に供される土地を当該配偶者居住権に基づき使用する権利を取得した時から当該権利が消滅した時までの期間の年数（六月以上の端数は一年とし、六月に満たない端数は切り捨てる。）が相続税法第二十三条の二第一項第二号イに規定する配偶者居住権の存続年数のうちに占める割合（当該割合が一を超える場合には、一とする。）を乗じて計算した金額とする。
art-169-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-4
The amount calculated, as prescribed by Cabinet Order, on the basis of the period during which the spouse's right of residence prescribed in Article 60, paragraph (3), item (ii) of the Act continues is the amount calculated by multiplying the amount calculated under the preceding paragraph by the proportion that the number of years in the period from the time of acquiring the right to use, based on the spouse's right of residence, the land to be used as the site of the building that is the subject of the spouse's right of residence until the time when that right is extinguished (a fraction of six months or more is treated as one year, and a fraction of less than six months is discarded) accounts for in the number of years of continuation of the spouse's right of residence prescribed in Article 23-2, paragraph (1), item (ii), (a) of the Inheritance Tax Act (if that proportion exceeds one, one).
machine translation, not official
**第五項** 法第六十条第一項第一号に掲げる相続又は遺贈により配偶者居住権の目的となつている建物を取得した居住者が、当該配偶者居住権が消滅した後に当該建物を譲渡した場合における当該建物の取得費については、次に定めるところによる。
art-169-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-5
Where a Resident who has acquired a building that is the subject of the spouse's right of residence by the inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act transfers that building after that spouse's right of residence has been extinguished, the acquisition cost of that building is as prescribed below:
machine translation, not official
**一** 当該配偶者居住権の消滅につき法第六十条第三項の規定によりその取得費とされた金額がある場合には、当該取得費とされた金額を法第三十八条第一項（譲渡所得の金額の計算上控除する取得費）に規定する資産の取得に要した金額並びに設備費及び改良費の額の合計額から控除するものとする。
art-169-2/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-5/item-1
if there is an amount treated as the acquisition cost under Article 60, paragraph (3) of the Act for the extinguishment of that spouse's right of residence, that amount treated as the acquisition cost is to be deducted from the sum of the amount required for the acquisition of the assets prescribed in Article 38, paragraph (1) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act and the amounts of equipment expenses and improvement expenses;
machine translation, not official
**二** 当該居住者が当該配偶者居住権の消滅につき対価を支払つた場合における当該対価の額は、法第三十八条第一項に規定する資産の取得に要した金額並びに設備費及び改良費の額の合計額に含まれるものとする。
art-169-2/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-5/item-2
if that Resident has paid consideration for the extinguishment of that spouse's right of residence, the amount of that consideration is to be included in the sum of the amount required for the acquisition of the assets prescribed in Article 38, paragraph (1) of the Act and the amounts of equipment expenses and improvement expenses.
machine translation, not official
**第六項** 法第六十条第一項第一号に掲げる相続又は遺贈により配偶者居住権の目的となつている建物の敷地の用に供される土地を取得した居住者が、当該土地を当該配偶者居住権に基づき使用する権利が消滅した後に当該土地を譲渡した場合における当該土地の取得費については、次に定めるところによる。
art-169-2/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-6
Where a Resident who has acquired, by the inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act, land to be used as the site of a building that is the subject of the spouse's right of residence transfers that land after the right to use that land based on that spouse's right of residence has been extinguished, the acquisition cost of that land is as prescribed below:
machine translation, not official
**一** 当該権利の消滅につき法第六十条第三項の規定によりその取得費とされた金額がある場合には、当該取得費とされた金額を法第三十八条第一項に規定する資産の取得に要した金額並びに設備費及び改良費の額の合計額から控除するものとする。
art-169-2/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-6/item-1
If there is an amount treated as the acquisition cost under Article 60, paragraph (3) of the Act for the extinguishment of that right, that amount treated as the acquisition cost is to be deducted from the sum of the amount required for the acquisition of the assets prescribed in Article 38, paragraph (1) of the Act and the amounts of equipment expenses and improvement expenses;
machine translation, not official
**二** 当該居住者が当該権利の消滅につき対価を支払つた場合における当該対価の額は、法第三十八条第一項に規定する資産の取得に要した金額並びに設備費及び改良費の額の合計額に含まれるものとする。
art-169-2/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-6/item-2
If that Resident has paid consideration for the extinguishment of that right, the amount of that consideration is to be included in the sum of the amount required for the acquisition of the assets prescribed in Article 38, paragraph (1) of the Act and the amounts of equipment expenses and improvement expenses.
machine translation, not official
**第七項** 法第六十条第一項第一号に掲げる相続又は遺贈により取得した配偶者居住権を有する居住者が、その後において次の各号に掲げる資産を取得し、当該資産を譲渡した場合には、その者が当該資産を当該各号に掲げる資産の区分に応じ当該各号に定める金額をもつて取得したものとして、譲渡所得の金額を計算する。
art-169-2/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-7
Where a Resident who holds a spouse's right of residence acquired by the inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act subsequently acquires the assets listed in the following items and transfers those assets, the amount of capital gains is calculated as if that person had acquired those assets for the amount specified in each of those items according to the category of assets listed in those items.
machine translation, not official
**一** 当該配偶者居住権の目的となつている建物 当該建物の取得費に、当該建物の取得の時に当該配偶者居住権が消滅したものとして法第六十条第三項の規定を適用したならば当該配偶者居住権の取得費とされる金額を加算した金額
art-169-2/par-7/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-7/item-1
The building that is the subject of that spouse's right of residence: the amount obtained by adding, to the acquisition cost of that building, the amount that would be treated as the acquisition cost of that spouse's right of residence if the provisions of Article 60, paragraph (3) of the Act were applied on the assumption that that spouse's right of residence was extinguished at the time of acquiring that building;
machine translation, not official
**二** 当該配偶者居住権の目的となつている建物の敷地の用に供される土地 当該土地の取得費に、当該土地の取得の時に当該土地を当該配偶者居住権に基づき使用する権利が消滅したものとして法第六十条第三項の規定を適用したならば当該権利の取得費とされる金額を加算した金額
art-169-2/par-7/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-7/item-2
Land to be used as the site of the building that is the subject of that spouse's right of residence: the amount obtained by adding, to the acquisition cost of that land, the amount that would be treated as the acquisition cost of the right to use that land based on that spouse's right of residence if the provisions of Article 60, paragraph (3) of the Act were applied on the assumption that that right was extinguished at the time of acquiring that land.
machine translation, not official
### 第百七十条（国外転出をする場合の譲渡所得等の特例） — Special Provisions on Capital Gains upon Departure from Japan
caption: machine translation, not official
art-170 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170
**第一項** 法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する政令で定める有価証券は、次に掲げる有価証券で法第百六十一条第一項第十二号（国内源泉所得）に掲げる所得を生ずべきものとする。
art-170/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-1
The Securities specified by Cabinet Order prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act are the following Securities that are to give rise to the income listed in Article 161, paragraph (1), item (xii) (Domestic Source Income) of the Act:
machine translation, not official
**一** 第八十四条第一項（譲渡制限付株式の価額等）に規定する特定譲渡制限付株式又は承継譲渡制限付株式で、同項に規定する譲渡についての制限が解除されていないもの
art-170/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-1/item-1
Specified restricted shares or succeeding restricted shares prescribed in Article 84, paragraph (1) (Value, etc. of Restricted Shares) for which the restriction on transfer prescribed in that paragraph has not been lifted;
machine translation, not official
**二** 第八十四条第三項各号に掲げる権利で当該権利の行使をしたならば同項の規定の適用のあるものを表示する有価証券
art-170/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-1/item-2
Securities representing a right listed in the items of Article 84, paragraph (3) with regard to which the provisions of that paragraph would apply if that right were exercised.
machine translation, not official
**第二項** 法第六十条の二第四項に規定する譲渡に類するものとして政令で定めるものは、租税特別措置法第三十七条の十第三項若しくは第四項（一般株式等に係る譲渡所得等の課税の特例）又は第三十七条の十一第三項若しくは第四項（上場株式等に係る譲渡所得等の課税の特例）の規定によりその額及び価額の合計額が同法第三十七条の十第一項に規定する一般株式等に係る譲渡所得等又は同法第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同法第三十七条の十第三項若しくは第四項各号又は第三十七条の十一第四項各号に規定する事由に基づく同法第三十七条の十第二項に規定する株式等についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅とする。
art-170/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-2
The things specified by Cabinet Order as equivalent to a transfer prescribed in Article 60-2, paragraph (4) of the Act are the transfer or extinguishment of rights corresponding to the amount of money and the value of assets other than money, with regard to the shares, etc. prescribed in Article 37-10, paragraph (2) of the Act on Special Measures Concerning Taxation, based on the grounds prescribed in the items of Article 37-10, paragraph (3) or (4) of that Act or in the items of Article 37-11, paragraph (4) of that Act that gave rise to the delivery of money and assets other than money the sum of whose amount and value is deemed, under Article 37-10, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) or Article 37-11, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of that Act, to be revenue pertaining to capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) of that Act or capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) of that Act.
machine translation, not official
**第三項** 法第六十条の二第五項に規定する国内に住所又は居所を有していた期間として政令で定める期間は、次に掲げる期間とする。
art-170/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-3
The period specified by Cabinet Order as the period of having a domicile or residence in Japan prescribed in Article 60-2, paragraph (5) of the Act is the following periods:
machine translation, not official
**一** 国内に住所又は居所を有していた期間（出入国管理及び難民認定法（昭和二十六年政令第三百十九号）別表第一（在留資格）の上欄の在留資格をもつて在留していた期間を除く。）
art-170/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-3/item-1
The period of having a domicile or residence in Japan (excluding the period of residence with a status of residence in the upper column of Appended Table I (Status of Residence) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951));
machine translation, not official
**二** 法第六十条の二第一項に規定する国外転出（以下この条において「国外転出」という。）をした日の属する年分の所得税につき法第百三十七条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）（同条第二項の規定により適用する場合を含む。以下この号において同じ。）の規定による納税の猶予を受けた個人（その相続人を含む。）に係る同日（同条第十三項の規定により同項に規定する納税猶予分の所得税額に係る納付の義務を承継した場合には、当該承継した日）から当該納税の猶予に係る期限（同条第一項、第五項、第八項又は第九項の規定その他財務省令で定める規定による期限のうち最も遅いものに限る。）までの期間（前号に掲げる期間を除く。）
art-170/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-3/item-2
With regard to an individual (including the individual's heir) who has received a tax payment grace period under Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Act (including where it applies under Article 137-2, paragraph (2) of the Act; the same applies hereinafter in this item) with regard to the income tax for the year that includes the day on which the individual made a departure from Japan prescribed in Article 60-2, paragraph (1) of the Act (hereinafter in this Article referred to as "departure from Japan"), the period from that day (where the obligation to pay the income tax subject to deferral prescribed in Article 137-2, paragraph (13) of the Act has been succeeded to under that paragraph, the day of that succession) until the time limit pertaining to that tax payment grace period (limited to the latest of the time limits under Article 137-2, paragraph (1), (5), (8), or (9) of the Act and other provisions specified by Ministry of Finance Order) (excluding the period listed in the preceding item);
machine translation, not official
**三** 贈与、相続又は遺贈により法第百三十七条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）に規定する対象資産の移転を受けた日の属する年分の所得税につき同項又は同条第二項（これらの規定を同条第三項の規定により適用する場合を含む。以下この号において同じ。）の規定による納税の猶予を受けた個人（その相続人を含む。）に係る当該贈与の日又は相続の開始の日（同条第十五項の規定により同項に規定する納税猶予分の所得税額に係る納付の義務を承継した場合には、当該承継した日）から当該納税の猶予に係る期限（同条第一項、第二項、第六項、第九項又は第十一項の規定その他財務省令で定める規定による期限のうち最も遅いものに限る。）までの期間（前二号に掲げる期間を除く。）
art-170/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-3/item-3
With regard to an individual (including the individual's heir) who has received a tax payment grace period under Article 137-3, paragraph (1) or (2) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply) of the Act (including where those provisions apply under paragraph (3) of that Article; the same applies hereinafter in this item) with regard to the income tax for the year that includes the day on which the individual received the transfer of the covered assets prescribed in paragraph (1) of that Article by gift, inheritance, or bequest, the period from the day of that gift or the day of the commencement of the succession (where the obligation to pay the income tax subject to deferral prescribed in paragraph (15) of that Article has been succeeded to under that paragraph, the day of that succession) until the time limit pertaining to that tax payment grace period (limited to the latest of the time limits under paragraph (1), (2), (6), (9), or (11) of that Article and other provisions specified by Ministry of Finance Order) (excluding the periods listed in the preceding two items).
machine translation, not official
**第四項** 法第六十条の二第八項に規定する政令で定める譲渡は、次に掲げる譲渡とする。
art-170/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-4
The transfers specified by Cabinet Order prescribed in Article 60-2, paragraph (8) of the Act are the following transfers:
machine translation, not official
**一** 法第六十条の二第一項に規定する有価証券等（以下この条及び次条において「有価証券等」という。）の譲渡でその譲渡の時における価額より低い価額によりされるもの
art-170/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-4/item-1
A transfer of the Securities and similar interests prescribed in Article 60-2, paragraph (1) of the Act (hereinafter in this Article and the following Article referred to as "Securities and similar interests") that is made at a price lower than the value at the time of the transfer;
machine translation, not official
**二** 有価証券等の譲渡をすることにより法第六十条の二第八項に規定する個人（その相続人を含む。）の国外転出の日の属する年分の所得税の負担を不当に減少させる結果となると認められる場合における当該譲渡
art-170/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-4/item-2
A transfer of Securities and similar interests in a case found to result in an unjust reduction of the burden of the income tax for the year that includes the day of the departure from Japan of the individual prescribed in Article 60-2, paragraph (8) of the Act (including the individual's heir) by making that transfer.
machine translation, not official
**第五項** 法第六十条の二第八項第一号に規定する政令で定める事由は次の各号に掲げる事由とし、同項第一号に規定する政令で定めるところにより計算した金額は、同項に規定する個人が国外転出の時に有していた有価証券等（当該国外転出の時後に当該各号に掲げる事由により取得した有価証券等がある場合には、当該有価証券等）について生じた当該各号に掲げる事由により取得した有価証券等又は当該事由が生じた時前から引き続き有していた有価証券等に係る当該事由の次の各号に掲げる区分に応じ当該各号に定める金額に、同項第一号の譲渡又は限定相続等があつた有価証券等の数を乗じて計算した金額とする。この場合において、有価証券等につき当該事由が生じた時後は、当該各号に定める金額を当該有価証券等に係る当該各号に規定する国外転出時評価額とみなす。
art-170/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5
The grounds specified by Cabinet Order prescribed in Article 60-2, paragraph (8), item (i) of the Act are the grounds listed in the following items, and the amount calculated as specified by Cabinet Order prescribed in item (i) of that paragraph is the amount calculated by multiplying, by the number of Securities and similar interests for which the transfer or the gift or inheritance with limited liability under item (i) of that paragraph occurred, the amount specified in each of the following items according to the category of the grounds listed in those items that arose with respect to the Securities and similar interests that the individual prescribed in that paragraph held at the time of the departure from Japan (where there are Securities and similar interests acquired after the time of the departure from Japan by the grounds listed in those items, those Securities and similar interests), pertaining to the Securities and similar interests acquired by the grounds listed in those items or held continuously from before the time when those grounds arose; in this case, after the time when those grounds arose with respect to the Securities and similar interests, the amount specified in those items is deemed to be the value at departure from Japan prescribed in those items pertaining to those Securities and similar interests.
machine translation, not official
**一** 株式（出資を含む。以下この号において同じ。）を発行した法人の法第六十条の二第十一項第一号に掲げる株式交換又は株式移転 次に掲げる場合の区分に応じそれぞれ次に定める金額
art-170/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-1
A share exchange or share transfer listed in Article 60-2, paragraph (11), item (i) of the Act of a corporation that issued shares (including capital contributions; the same applies hereinafter in this item): the amount specified respectively below according to the category of cases listed below:
machine translation, not official
**イ** 当該株式交換により第百六十七条の七第四項（株式交換等による取得株式等の取得価額の計算等）に規定する株式交換完全親法人の株式若しくは親法人の株式（以下この号において「親法人株式等」という。）を取得した場合又は当該株式移転により同条第六項に規定する株式移転完全親法人の株式を取得した場合 当該株式交換又は株式移転があつた法人が発行した株式の国外転出時評価額（有価証券等をその種類及び銘柄の異なるごとに区分し、当該個人の国外転出の時における法第六十条の二第一項各号に掲げる場合の区分に応じ当該各号に定める金額を当該国外転出の時において有するその有価証券等の単位数で除して計算した金額をいう。以下この項において同じ。）を、当該株式交換又は株式移転により当該株式一株（出資については、一口）について取得した当該親法人株式等又は株式移転完全親法人の株式の数で除して計算した金額
art-170/par-5/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-1/sub-1
In the case of having acquired, by that share exchange, shares of the wholly owning parent corporation in a share exchange or shares of the parent corporation prescribed in Article 167-7, paragraph (4) (Calculation, etc. of Acquisition Price of Shares, etc. Acquired Through a Share Exchange, etc.) (hereinafter in this item referred to as "shares of the parent corporation, etc."), or of having acquired, by that share transfer, shares of the wholly owning parent corporation resulting from a share transfer prescribed in paragraph (6) of that Article: the amount calculated by dividing the value at departure from Japan of the shares issued by the corporation that underwent that share exchange or share transfer (meaning the amount calculated by classifying Securities and similar interests by each different type and issue, and dividing the amount specified in each item of Article 60-2, paragraph (1) of the Act according to the category of cases listed in those items at the time of the departure from Japan of that individual by the number of units of those Securities and similar interests held at the time of that departure from Japan; the same applies hereinafter in this paragraph) by the number of those shares of the parent corporation, etc. or those shares of the wholly owning parent corporation resulting from a share transfer acquired through that share exchange or share transfer per one of those shares (per one unit, for capital contributions);
machine translation, not official
**ロ** 当該株式交換により親法人株式等を取得しなかつた場合 当該株式交換に係る親法人株式等の国外転出時評価額に、当該株式交換によつて有しないこととなつた株式の国外転出時評価額に当該国外転出の時において有する当該株式の数を乗じてこれをその国外転出の時において有する親法人株式等の数で除して計算した金額を加算した金額
art-170/par-5/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-1/sub-2
In the case of not having acquired shares of the parent corporation, etc. by that share exchange: the amount obtained by adding, to the value at departure from Japan of the shares of the parent corporation, etc. pertaining to that share exchange, the amount calculated by multiplying the value at departure from Japan of the shares that ceased to be held due to that share exchange by the number of those shares held at the time of that departure from Japan and dividing the result by the number of shares of the parent corporation, etc. held at the time of that departure from Japan;
machine translation, not official
**二** 法第六十条の二第十一項第二号に規定する取得請求権付株式、取得条項付株式、全部取得条項付種類株式、新株予約権付社債、取得条項付新株予約権又は取得条項付新株予約権が付された新株予約権付社債（以下この号において「取得請求権付株式等」という。）の同項第二号に規定する請求権の行使、取得事由の発生、取得決議又は行使（以下この号において「請求権の行使等」という。） 当該請求権の行使等があつた取得請求権付株式等の国外転出時評価額を、当該請求権の行使等により当該取得請求権付株式等一単位について取得した株式（出資及び投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口を含む。以下この項において同じ。）又は新株予約権の数で除して計算した金額
art-170/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-2
The exercise of a right of claim prescribed in Article 60-2, paragraph (11), item (ii) of the Act, the occurrence of the grounds to acquire, the resolution to acquire, or the exercise (hereinafter in this item referred to as the "exercise of a right of claim, etc.") with regard to the shares with a put option, shares subject to call, shares subject to class-wide call, bond with share options, share options subject to call, or bond with share options to which share options subject to call are attached prescribed in that item (hereinafter in this item referred to as "shares with put options, etc."): the amount calculated by dividing the value at departure from Japan of the shares with put options, etc. for which that exercise of a right of claim, etc. occurred by the number of shares (including capital contributions and investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; the same applies hereinafter in this paragraph) or share options acquired per one unit of those shares with put options, etc. through that exercise of a right of claim, etc.;
machine translation, not official
**三** 株式又は投資信託若しくは特定受益証券発行信託の受益権の分割又は併合 当該分割又は併合があつた株式又は受益権の国外転出時評価額を基礎として第百十条第一項又は第二項（株式の分割又は併合の場合の株式等の取得価額）の規定に準じて計算した金額
art-170/par-5/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-3
A split or consolidation of shares or of beneficial interests in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates: the amount calculated in accordance with the provisions of Article 110, paragraph (1) or (2) (Acquisition Price of Shares, etc. in the Case of a Share Split or Consolidation) on the basis of the value at departure from Japan of the shares or beneficial interests that underwent that split or consolidation;
machine translation, not official
**四** 株式を発行した法人の第百十一条第二項（株主割当てにより取得した株式の取得価額）に規定する株式無償割当て（当該株式無償割当てにより当該株式と同一の種類の株式が割り当てられる場合の当該株式無償割当てに限る。） 当該株式無償割当ての基因となつた株式の国外転出時評価額を基礎として同項の規定に準じて計算した金額
art-170/par-5/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-4
A gratis allotment of shares prescribed in Article 111, paragraph (2) (Acquisition Price of Shares Acquired through Allotment to Shareholders) of a corporation that issued shares (limited to a gratis allotment of shares in which shares in the same class of shares as those shares are allotted): the amount calculated in accordance with the provisions of that paragraph on the basis of the value at departure from Japan of the shares that gave rise to that gratis allotment of shares;
machine translation, not official
**五** 株式を発行した法人の第百十二条第一項（合併により取得した株式等の取得価額）に規定する合併 当該合併に係る同項に規定する被合併法人の株式の国外転出時評価額を基礎として同項の規定に準じて計算した金額
art-170/par-5/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-5
A merger prescribed in Article 112, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Merger) of a corporation that issued shares: the amount calculated in accordance with the provisions of that paragraph on the basis of the value at departure from Japan of the shares of the merged corporation prescribed in that paragraph pertaining to that merger;
machine translation, not official
**六** 株式を発行した法人を第百十二条第一項に規定する合併法人とする同条第二項に規定する無対価合併 当該無対価合併に係る当該合併法人の株式の国外転出時評価額を基礎として同項の規定に準じて計算した金額
art-170/par-5/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-6
A merger without consideration prescribed in Article 112, paragraph (2) in which the corporation that issued shares is the acquiring corporation prescribed in Article 112, paragraph (1): the amount calculated in accordance with the provisions of Article 112, paragraph (2) on the basis of the value at departure from Japan of the shares of that acquiring corporation pertaining to that merger without consideration;
machine translation, not official
**七** 第百十二条第三項に規定する投資信託等（以下この号において「投資信託等」という。）の受益権に係る投資信託等の同項に規定する信託の併合 当該信託の併合に係る従前の投資信託等の受益権の国外転出時評価額を基礎として同項の規定に準じて計算した金額
art-170/par-5/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-7
With regard to the beneficial interests in an Investment Trust, etc. prescribed in Article 112, paragraph (3) (hereinafter in this item referred to as "Investment Trust, etc."), a merger of trusts of the Investment Trust, etc. prescribed in that paragraph: the amount calculated in accordance with the provisions of that paragraph on the basis of the value at departure from Japan of the beneficial interests in the former Investment Trust, etc. pertaining to that merger of trusts;
machine translation, not official
**八** 株式を発行した法人の第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割型分割 次に掲げる株式の区分に応じそれぞれ次に定める金額
art-170/par-5/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-8
A company split by split-off prescribed in Article 113, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of a corporation that issued shares: the amount specified respectively below according to the category of shares listed below:
machine translation, not official
**イ** 当該分割型分割に係る第百十三条第一項に規定する分割承継法人の株式又は同項に規定する分割承継親法人の株式 当該分割型分割に係る第六十一条第六項第六号（所有株式に対応する資本金等の額の計算方法等）に規定する分割法人（ロ及び次号ロにおいて「分割法人」という。）の株式の国外転出時評価額を基礎として第百十三条第一項の規定に準じて計算した金額
art-170/par-5/item-8/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-8/sub-1
Shares of the succeeding corporation in a company split prescribed in Article 113, paragraph (1) pertaining to that company split by split-off or shares of the succeeding parent corporation in a company split prescribed in that paragraph: the amount calculated in accordance with the provisions of Article 113, paragraph (1) on the basis of the value at departure from Japan of the shares of the splitting corporation prescribed in Article 61, paragraph (6), item (vi) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held, etc.) pertaining to that company split by split-off (hereinafter in (b) and in (b) of the following item referred to as "splitting corporation");
machine translation, not official
**ロ** 当該個人が当該分割型分割の前から引き続き有している当該分割型分割に係る分割法人の株式 当該分割法人の株式の国外転出時評価額を基礎として第百十三条第三項の規定に準じて計算した金額
art-170/par-5/item-8/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-8/sub-2
Shares of the splitting corporation pertaining to that company split by split-off that the individual has held continuously since before that company split by split-off: the amount calculated in accordance with the provisions of Article 113, paragraph (3) on the basis of the value at departure from Japan of the shares of that splitting corporation;
machine translation, not official
**九** 株式を発行した法人を第百十三条第一項に規定する分割承継法人とする同条第二項に規定する無対価分割型分割 次に掲げる株式の区分に応じそれぞれ次に定める金額
art-170/par-5/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-9
A company split by split-off without consideration prescribed in Article 113, paragraph (2) in which the corporation that issued shares is the succeeding corporation in a company split prescribed in Article 113, paragraph (1): the amount specified respectively below according to the category of shares listed below:
machine translation, not official
**イ** 当該無対価分割型分割に係る当該分割承継法人の株式 当該分割承継法人の株式の国外転出時評価額を基礎として第百十三条第二項の規定に準じて計算した金額
art-170/par-5/item-9/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-9/sub-1
Shares of that succeeding corporation in a company split pertaining to that company split by split-off without consideration: the amount calculated in accordance with the provisions of Article 113, paragraph (2) on the basis of the value at departure from Japan of the shares of that succeeding corporation in a company split;
machine translation, not official
**ロ** 当該個人が当該無対価分割型分割の前から引き続き有している当該無対価分割型分割に係る分割法人の株式 当該分割法人の株式の国外転出時評価額を基礎として第百十三条第三項の規定に準じて計算した金額
art-170/par-5/item-9/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-9/sub-2
Shares of the splitting corporation pertaining to that company split by split-off without consideration that the individual has held continuously since before that company split by split-off without consideration: the amount calculated in accordance with the provisions of Article 113, paragraph (3) on the basis of the value at departure from Japan of the shares of that splitting corporation;
machine translation, not official
**十** 特定受益証券発行信託の受益権に係る特定受益証券発行信託の第百十三条第六項に規定する信託の分割 次に掲げる受益権の区分に応じそれぞれ次に定める金額
art-170/par-5/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-10
With regard to beneficial interests in a Specified Trust That Issues Beneficiary Certificates, a trust split of the Specified Trust That Issues Beneficiary Certificates, as prescribed in Article 113, paragraph (6): the amount specified respectively below according to the category of beneficial interests listed below:
machine translation, not official
**イ** 当該信託の分割に係る第百十三条第六項に規定する承継信託受益権 当該信託の分割に係る同項に規定する分割信託（ロにおいて「分割信託」という。）の受益権の国外転出時評価額を基礎として同項の規定に準じて計算した金額
art-170/par-5/item-10/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-10/sub-1
The successor trust beneficial interest prescribed in Article 113, paragraph (6) pertaining to that trust split: the amount calculated in accordance with the provisions of that paragraph on the basis of the value at departure from Japan of the beneficial interests in the split trust prescribed in that paragraph pertaining to that trust split (hereinafter in (b) referred to as "split trust");
machine translation, not official
**ロ** 当該個人が当該信託の分割の前から引き続き有している当該信託の分割に係る分割信託の受益権 当該分割信託の受益権の国外転出時評価額を基礎として第百十三条第七項の規定に準じて計算した金額
art-170/par-5/item-10/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-10/sub-2
Beneficial interests in the split trust pertaining to that trust split that the individual has held continuously since before that trust split: the amount calculated in accordance with the provisions of Article 113, paragraph (7) on the basis of the value at departure from Japan of the beneficial interests in that split trust;
machine translation, not official
**十の二** 株式を発行した法人の第百十三条の二第一項（株式分配により取得した株式等の取得価額）に規定する株式分配 次に掲げる株式の区分に応じそれぞれ次に定める金額
art-170/par-5/item-10-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-10-2
A share distribution prescribed in Article 113-2, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Share Distribution) of a corporation that issued shares: the amount specified respectively below according to the category of shares listed below:
machine translation, not official
**イ** 当該株式分配に係る第百十三条の二第一項に規定する完全子法人の株式 当該株式分配に係る同条第三項に規定する現物分配法人（ロにおいて「現物分配法人」という。）の株式の国外転出時評価額を基礎として同条第一項の規定に準じて計算した金額
art-170/par-5/item-10-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-10-2/sub-1
Shares of the wholly owned subsidiary corporation prescribed in Article 113-2, paragraph (1) pertaining to that share distribution: the amount calculated in accordance with the provisions of paragraph (1) of that Article on the basis of the value at departure from Japan of the shares of the corporation making a distribution in kind prescribed in paragraph (3) of that Article pertaining to that share distribution (hereinafter in (b) referred to as "corporation making a distribution in kind");
machine translation, not official
**ロ** 当該個人が当該株式分配の前から引き続き有している当該株式分配に係る現物分配法人の株式 当該現物分配法人の株式の国外転出時評価額を基礎として第百十三条の二第二項の規定に準じて計算した金額
art-170/par-5/item-10-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-10-2/sub-2
Shares of the corporation making a distribution in kind pertaining to that share distribution that the individual has held continuously since before that share distribution: the amount calculated in accordance with the provisions of Article 113-2, paragraph (2) on the basis of the value at departure from Japan of the shares of that corporation making a distribution in kind;
machine translation, not official
**十一** 株式を発行した法人の第百十四条第一項（資本の払戻し等があつた場合の株式等の取得価額）に規定する資本の払戻し又は解散による残余財産の分配 当該個人が当該資本の払戻し又は解散による残余財産の分配の前から引き続き有している当該法人の株式の国外転出時評価額を基礎として同項の規定に準じて計算した金額
art-170/par-5/item-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-11
A return of capital or a distribution of residual assets upon dissolution prescribed in Article 114, paragraph (1) (Acquisition Price of Shares, etc. in the Case of a Return of Capital, etc.) of a corporation that issued shares: the amount calculated in accordance with the provisions of that paragraph on the basis of the value at departure from Japan of the shares of that corporation that the individual has held continuously since before that return of capital or distribution of residual assets upon dissolution;
machine translation, not official
**十二** 法人の第百十四条第三項に規定する所有出資の同項に規定する払戻し 当該個人が当該払戻しの前から引き続き有している当該法人の当該所有出資の国外転出時評価額を基礎として同項の規定に準じて計算した金額
art-170/par-5/item-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-12
The refund prescribed in Article 114, paragraph (3) of the contribution held prescribed in that paragraph of a corporation: the amount calculated in accordance with the provisions of that paragraph on the basis of the value at departure from Japan of that contribution held in that corporation that the individual has held continuously since before that refund;
machine translation, not official
**十三** 特定受益証券発行信託の受益権に係る特定受益証券発行信託の第百十四条第四項に規定する払戻し 当該個人が当該払戻しの前から引き続き有している当該特定受益証券発行信託の受益権の国外転出時評価額を基礎として同項の規定に準じて計算した金額
art-170/par-5/item-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-13
With regard to beneficial interests in a Specified Trust That Issues Beneficiary Certificates, the refund of the Specified Trust That Issues Beneficiary Certificates, as prescribed in Article 114, paragraph (4): the amount calculated in accordance with the provisions of that paragraph on the basis of the value at departure from Japan of the beneficial interests in that Specified Trust That Issues Beneficiary Certificates that the individual has held continuously since before that refund;
machine translation, not official
**十四** オープン型の証券投資信託の受益権に係る収益の分配（当該オープン型の証券投資信託の終了又は当該オープン型の証券投資信託の一部の解約により支払われるものを除くものとし、その収益の分配のうちに第二十七条（オープン型の証券投資信託の収益の分配のうち非課税とされるもの）に規定する特別分配金が含まれているものに限る。） 当該個人が当該収益の分配の前から引き続き有している当該オープン型の証券投資信託の受益権の国外転出時評価額を基礎として第百十四条第六項の規定に準じて計算した金額
art-170/par-5/item-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-14
A distribution of proceeds pertaining to beneficial interests in an Open-Ended Securities Investment Trust (excluding what is paid upon the termination of that Open-Ended Securities Investment Trust or the partial cancellation of that Open-Ended Securities Investment Trust, and limited to a distribution of proceeds that includes the special distribution prescribed in Article 27 (Distributions of Proceeds of Open-Ended Securities Investment Trusts Treated as Nontaxable)): the amount calculated in accordance with the provisions of Article 114, paragraph (6) on the basis of the value at departure from Japan of the beneficial interests in that Open-Ended Securities Investment Trust that the individual has held continuously since before that distribution of proceeds;
machine translation, not official
**十五** 株式を発行した法人の第百十五条（組織変更があつた場合の株式等の取得価額）に規定する組織変更 当該組織変更をした法人の株式の国外転出時評価額を基礎として同条の規定に準じて計算した金額
art-170/par-5/item-15 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-15
An entity conversion prescribed in Article 115 (Acquisition Price of Shares, etc. in the Case of an Entity Conversion) of a corporation that issued shares: the amount calculated in accordance with the provisions of that Article on the basis of the value at departure from Japan of the shares of the corporation that underwent that entity conversion;
machine translation, not official
**十六** 新株予約権（投資信託及び投資法人に関する法律第二条第十七項に規定する新投資口予約権を含む。以下この項において同じ。）又は新株予約権付社債を発行した法人を第百十六条（合併等があつた場合の新株予約権等の取得価額）に規定する被合併法人、分割法人、株式交換完全子法人又は株式移転完全子法人とする同条に規定する合併等 当該合併等をした法人の新株予約権又は新株予約権付社債の国外転出時評価額を基礎として同条の規定に準じて計算した金額
art-170/par-5/item-16 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-16
A merger, etc. prescribed in Article 116 (Acquisition Price of Share Options, etc. in the Case of a Merger, etc.) in which the corporation that issued share options (including subscription rights for new investment units prescribed in Article 2, paragraph (17) of the Act on Investment Trusts and Investment Corporations; the same applies hereinafter in this paragraph) or bonds with share options is the merged corporation, splitting corporation, wholly owned subsidiary corporation in a share exchange, or wholly owned subsidiary corporation in a share transfer prescribed in that Article: the amount calculated in accordance with the provisions of that Article on the basis of the value at departure from Japan of the share options or bonds with share options of the corporation that underwent that merger, etc.;
machine translation, not official
**十七** 新株予約権の行使 当該行使があつた当該新株予約権の国外転出時評価額と当該新株予約権の行使に際して当該新株予約権一個について払込みをした金銭の額との合計額を、当該新株予約権の行使により当該新株予約権一個について取得した有価証券等の数で除して計算した金額
art-170/par-5/item-17 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-17
The exercise of share options: the amount calculated by dividing the sum of the value at departure from Japan of the share options for which that exercise occurred and the amount of money paid for one of those share options upon the exercise of those share options by the number of Securities and similar interests acquired for one of those share options through the exercise of those share options.
machine translation, not official
**第六項** 前項第三号から第十六号までの規定により第百十条、第百十一条第二項、第百十二条、第百十三条第一項から第三項まで、第六項及び第七項、第百十三条の二第一項及び第二項、第百十四条第一項、第三項、第四項及び第六項、第百十五条並びに第百十六条の規定に準じて計算する場合には、第百十条第一項中「取得価額は、旧株一株の従前の取得価額」とあるのは「第百七十条第五項第三号（国外転出をする場合の譲渡所得等の特例）に規定する国外転出時評価額（以下「国外転出時評価額」という。）は、旧株一株の従前の国外転出時評価額」と、同条第二項及び第百十一条第二項中「取得価額」とあるのは「国外転出時評価額」と、第百十二条第一項中「取得価額は、旧株一株の従前の取得価額（法第二十五条第一項第一号（合併の場合のみなし配当）の規定により剰余金の配当、利益の配当、剰余金の分配若しくは金銭の分配として交付を受けたものとみなされる金額又はその合併法人株式若しくは合併親法人株式の取得のために要した費用の額がある場合には、当該交付を受けたものとみなされる金額及び費用の額のうち旧株一株に対応する部分の金額を加算した金額）」とあるのは「国外転出時評価額は、旧株一株の従前の国外転出時評価額」と、同条第二項中「取得価額は」とあるのは「国外転出時評価額は」と、「取得価額に」とあるのは「国外転出時評価額に」と、「当該無対価合併の直前に有していた」とあるのは「法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出の時において有する」と、「取得価額（法第二十五条第一項第一号の規定により剰余金の配当、利益の配当又は剰余金の分配として交付を受けたものとみなされる金額がある場合には、当該交付を受けたものとみなされる金額のうち旧株一株に対応する部分の金額を加算した金額）」とあるのは「国外転出時評価額」と、同条第三項中「取得価額は、旧受益権一口の従前の取得価額（その併合投資信託等の受益権の取得のために要した費用の額がある場合には、当該費用の額のうち旧受益権一口に対応する部分の金額を加算した金額）」とあるのは「国外転出時評価額は、旧受益権一口の従前の国外転出時評価額」と、第百十三条第一項中「取得価額」とあるのは「国外転出時評価額」と、「金額（法第二十五条第一項第二号（分割型分割の場合のみなし配当）の規定により剰余金の配当若しくは利益の配当として交付を受けたものとみなされる金額又はその分割承継法人株式若しくは分割承継親法人株式の取得のために要した費用の額がある場合には、当該交付を受けたものとみなされる金額及び費用の額のうち分割承継法人株式又は分割承継親法人株式一株に対応する部分の金額を加算した金額）」とあるのは「金額」と、同条第二項中「取得価額」とあるのは「国外転出時評価額」と、「当該無対価分割型分割の直前に有していた」とあるのは「法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出の時において有する」と、「金額（法第二十五条第一項第二号の規定により剰余金の配当又は利益の配当として交付を受けたものとみなされる金額がある場合には、当該交付を受けたものとみなされる金額のうち所有株式一株に対応する部分の金額を加算した金額）」とあるのは「金額」と、同条第三項中「取得価額」とあるのは「国外転出時評価額」と、同条第六項中「取得価額」とあるのは「国外転出時評価額」と、「金額（その承継信託受益権の取得のために要した費用の額がある場合には、当該費用の額のうち承継信託受益権一口に対応する部分の金額を加算した金額）」とあるのは「金額」と、同条第七項中「取得価額」とあるのは「国外転出時評価額」と、第百十三条の二第一項中「取得価額」とあるのは「国外転出時評価額」と、「金額（法第二十五条第一項第三号（株式分配の場合のみなし配当）の規定により剰余金の配当若しくは利益の配当として交付を受けたものとみなされる金額又はその完全子法人株式の取得のために要した費用の額がある場合には、当該交付を受けたものとみなされる金額及び費用の額のうち完全子法人株式一株に対応する部分の金額を加算した金額）」とあるのは「金額」と、同条第二項並びに第百十四条第一項、第三項、第四項及び第六項中「取得価額」とあるのは「国外転出時評価額」と、第百十五条中「取得価額は、旧株一単位の従前の取得価額（その新株の取得のために要した費用の額がある場合には、当該費用の額のうち旧株一単位に対応する部分の金額を加算した金額）」とあるのは「国外転出時評価額は、旧株一単位の従前の国外転出時評価額」と、第百十六条中「取得価額は、旧新株予約権等一単位の従前の取得価額（その合併法人等新株予約権等の取得のために要した費用の額がある場合には、当該費用の額のうち旧新株予約権等一単位に対応する部分の金額を加算した金額）」とあるのは「国外転出時評価額は、旧新株予約権等一単位の従前の国外転出時評価額」と読み替えるものとする。
art-170/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-6
Where calculation is made in accordance with the provisions of Article 110, Article 111, paragraph (2), Article 112, Article 113, paragraphs (1) through (3), (6), and (7), Article 113-2, paragraphs (1) and (2), Article 114, paragraphs (1), (3), (4), and (6), Article 115, and Article 116 pursuant to the provisions of items (iii) through (xvi) of the preceding paragraph, the phrase "acquisition price per share (per unit for capital contributions and investment units; the same applies hereinafter in this Division) of the shares held after the split or consolidation that forms the basis for that calculation is to be the amount calculated by multiplying the previous acquisition price of one old share" in Article 110, paragraph (1) is deemed to be replaced with "value at departure from Japan prescribed in Article 170, paragraph (5), item (iii) (Special Provisions on Capital Gains upon Departure from Japan) (hereinafter referred to as "value at departure from Japan") per share (per unit for capital contributions and investment units; the same applies hereinafter in this Division) of the shares held after the split or consolidation that forms the basis for that calculation is to be the amount calculated by multiplying the previous value at departure from Japan of one old share"; the term "acquisition price" in paragraph (2) of that Article and Article 111, paragraph (2) is deemed to be replaced with "value at departure from Japan"; the phrase "acquisition price per share of the acquired shares of the acquiring corporation (hereinafter in this paragraph referred to as "acquiring corporation shares") or shares of the parent corporation of the acquiring corporation (hereinafter in this paragraph referred to as "shares of the parent corporation of the acquiring corporation") that forms the basis for that calculation is to be the amount calculated by dividing the previous acquisition price of one old share (if there is an amount deemed to have been received as a dividend of surplus, dividend of profits, distribution of surplus, or distribution of monies pursuant to Article 25, paragraph (1), item (i) (Deemed Dividends in the Case of a Merger) of the Act, or an amount of expenses required for the acquisition of those acquiring corporation shares or shares of the parent corporation of the acquiring corporation, the amount obtained by adding the portion of that amount deemed to have been received and that amount of expenses that corresponds to one old share)" in Article 112, paragraph (1) is deemed to be replaced with "value at departure from Japan per share of the acquired shares of the acquiring corporation (hereinafter in this paragraph referred to as "acquiring corporation shares") or shares of the parent corporation of the acquiring corporation (hereinafter in this paragraph referred to as "shares of the parent corporation of the acquiring corporation") that forms the basis for that calculation is to be the amount calculated by dividing the previous value at departure from Japan of one old share"; the phrase "acquisition price per share of the shares held that serves as the basis of that calculation is" in paragraph (2) of that Article is deemed to be replaced with "value at departure from Japan per share of the shares held that serves as the basis of that calculation is", "acquisition price of one of the shares held" with "value at departure from Japan of one of the shares held", "held immediately before that merger without consideration" with "held at the time of the departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act", "acquisition price of one old share (meaning" with "value at departure from Japan of one old share (meaning", and "the same applies hereinafter in this paragraph) (where there is an amount deemed to have been received as a dividend of surplus, dividend of profits, or distribution of surplus pursuant to Article 25, paragraph (1), item (i) of the Act, the amount obtained by adding the portion of that amount deemed to have been received that corresponds to one old share)" with "the same applies hereinafter in this paragraph)"; the phrase "acquisition price per unit of the acquired beneficial interest in the consolidated Investment Trust, etc. that serves as the basis of that calculation is the amount calculated by dividing the previous acquisition price of one unit of the old beneficial interest (where there is an amount of expenses required for the acquisition of that beneficial interest in the consolidated Investment Trust, etc., the amount obtained by adding the portion of that amount of expenses that corresponds to one unit of the old beneficial interest)" in paragraph (3) of that Article is deemed to be replaced with "value at departure from Japan per unit of the acquired beneficial interest in the consolidated Investment Trust, etc. that serves as the basis of that calculation is the amount calculated by dividing the previous value at departure from Japan of one unit of the old beneficial interest"; the term "acquisition price" in Article 113, paragraph (1) is deemed to be replaced with "value at departure from Japan", and the phrase "acquired for one of the shares held (where there is an amount deemed to have been received as a dividend of surplus or dividend of profits pursuant to Article 25, paragraph (1), item (ii) (Deemed Dividends in the Case of a Company Split by Split-Off) of the Act, or an amount of expenses required for the acquisition of those shares in the succeeding corporation in a company split or shares in the succeeding parent corporation in a company split, the amount obtained by adding the portion of the amount deemed to have been received and the amount of expenses that corresponds to one share in the succeeding corporation in a company split or one share in the succeeding parent corporation in a company split)" with "acquired for one of the shares held"; the term "acquisition price" in paragraph (2) of that Article is deemed to be replaced with "value at departure from Japan", "held immediately before that company split by split-off without consideration" with "held at the time of the departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act", and "amount (where there is an amount deemed to have been received as a dividend of surplus or dividend of profits pursuant to Article 25, paragraph (1), item (ii) of the Act, the amount obtained by adding the portion of that amount deemed to have been received that corresponds to one of the shares held)" with "amount"; the term "acquisition price" in paragraph (3) of that Article is deemed to be replaced with "value at departure from Japan"; the term "acquisition price" in paragraph (6) of that Article is deemed to be replaced with "value at departure from Japan", and the phrase "acquired for one unit of the old beneficial interest (where there is an amount of expenses required for the acquisition of that successor trust beneficial interest, the amount obtained by adding the portion of that amount of expenses that corresponds to one unit of successor trust beneficial interest)" with "acquired for one unit of the old beneficial interest"; the term "acquisition price" in paragraph (7) of that Article is deemed to be replaced with "value at departure from Japan"; the term "acquisition price" in Article 113-2, paragraph (1) is deemed to be replaced with "value at departure from Japan", and the phrase "acquired for one of the shares held (where there is an amount deemed to have been received as a dividend of surplus or dividend of profits pursuant to Article 25, paragraph (1), item (iii) (Deemed Dividends in the Case of a Share Distribution) of the Act, or an amount of expenses required for the acquisition of those wholly owned subsidiary shares, the amount obtained by adding the portion of the amount deemed to have been received and the amount of expenses that corresponds to one wholly owned subsidiary share)" with "acquired for one of the shares held"; the term "acquisition price" in paragraph (2) of that Article and Article 114, paragraphs (1), (3), (4), and (6) is deemed to be replaced with "value at departure from Japan"; the phrase "acquisition price per unit of the acquired new shares that forms the basis for that calculation is to be the amount calculated by multiplying the previous acquisition price of one unit of old shares (if there are expenses required for the acquisition of those new shares, the amount obtained by adding the portion of the amount of those expenses that corresponds to one unit of old shares)" in Article 115 is deemed to be replaced with "value at departure from Japan per unit of the acquired new shares that forms the basis for that calculation is to be the amount calculated by multiplying the previous value at departure from Japan of one unit of old shares"; and the phrase "acquisition price per unit of the acquired acquiring corporation's share options, etc. that forms the basis for that calculation is to be the amount calculated by dividing the previous acquisition price of one unit of former share options, etc. (if there are expenses required for the acquisition of those acquiring corporation's share options, etc., the amount obtained by adding the portion of the amount of those expenses that corresponds to one unit of former share options, etc.)" in Article 116 is deemed to be replaced with "value at departure from Japan per unit of the acquired acquiring corporation's share options, etc. that forms the basis for that calculation is to be the amount calculated by dividing the previous value at departure from Japan of one unit of former share options, etc.".
machine translation, not official
**第七項** 法第六十条の二第十一項第三号に規定する政令で定める事由は、第五項第三号から第五号まで、第七号、第八号、第十号、第十号の二及び第十五号から第十七号までに掲げる事由とする。
art-170/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-7
The grounds specified by Cabinet Order prescribed in Article 60-2, paragraph (11), item (iii) of the Act are the grounds listed in paragraph (5), items (iii) through (v), item (vii), item (viii), item (x), item (x)-2, and items (xv) through (xvii).
machine translation, not official
**第八項** 国外転出の日の属する年分の所得税につき法第六十条の二第一項の規定の適用を受けるべき個人（その相続人を含む。）が当該国外転出の時後に譲渡又は同条第八項に規定する限定相続等により有価証券等の移転をした場合において、その移転をした有価証券等が、その者が当該国外転出の時において有していた有価証券等に該当するかどうかの判定は、まず当該国外転出の時後に取得した同一銘柄の有価証券等（贈与、相続又は遺贈により取得した同一銘柄の有価証券等のうち、当該贈与をした者又は当該相続若しくは遺贈に係る相続人が当該贈与の日又は相続の開始の日の属する年分の所得税につき法第百三十七条の三第一項又は第二項の規定の適用を受けている場合における当該有価証券等（以下この項において「猶予適用有価証券等」という。）を除く。）の譲渡又は贈与をし、次に当該個人が当該国外転出の時に有していた有価証券等又は猶予適用有価証券等のうち先に法第六十条の二第一項又は第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）の規定の適用があつたものから順次譲渡又は贈与をしたものとして行うものとする。
art-170/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-8
Where an individual (including the individual's heir) who is to be subject to the application of Article 60-2, paragraph (1) of the Act for the income tax for the year that includes the day of the departure from Japan has, after the time of that departure from Japan, transferred Securities and similar interests by transfer or by gift or inheritance with limited liability prescribed in Article 60-2, paragraph (8) of the Act, the determination of whether the Securities and similar interests so transferred fall under the Securities and similar interests that the person held at the time of that departure from Japan is to be made on the assumption that the person first transferred or gave Securities and similar interests of the same class acquired after the time of that departure from Japan (excluding, among Securities and similar interests of the same class acquired by gift, inheritance, or bequest, those Securities and similar interests in the case where the person who made the gift or the heir pertaining to the inheritance or bequest is subject to the application of Article 137-3, paragraph (1) or (2) of the Act for the income tax for the year that includes the day of the gift or the day of the commencement of the succession (hereinafter in this paragraph referred to as "Securities, etc. with deferred tax")), and next transferred or gave, in order, starting from those to which the provisions of Article 60-2, paragraph (1) or Article 60-3, paragraph (1) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act applied earlier, the Securities and similar interests that the individual held at the time of that departure from Japan or the Securities, etc. with deferred tax.
machine translation, not official
**第九項** 前項に規定する個人が有する有価証券等（以下この項において「従前の有価証券等」という。）について法第六十条の二第十一項各号に掲げる事由が生じた場合において、当該事由により取得した有価証券等（以下この項において「取得有価証券等」という。）が同条第十一項の規定により引き続き所有していたものとみなされるときにおける当該従前の有価証券等のうち当該取得有価証券等の取得の基因となつた部分は、当該取得有価証券等と同一銘柄の有価証券等とみなして、前項の規定を適用する。
art-170/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-9
Where the grounds listed in the items of Article 60-2, paragraph (11) of the Act arise with respect to the Securities and similar interests held by the individual prescribed in the preceding paragraph (hereinafter in this paragraph referred to as "former Securities and similar interests"), and the Securities and similar interests acquired by those grounds (hereinafter in this paragraph referred to as "acquired Securities, etc.") are deemed, under Article 60-2, paragraph (11) of the Act, to have been continuously owned, the provisions of the preceding paragraph apply by treating the portion of those former Securities and similar interests that gave rise to the acquisition of those acquired Securities, etc. as Securities and similar interests of the same class as those acquired Securities, etc.
machine translation, not official
### 第百七十条の二（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例） — Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer
caption: machine translation, not official
art-170-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-2
**第一項** 法第六十条の三第五項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する国内に住所又は居所を有していた期間として政令で定める期間は、前条第三項各号に掲げる期間とする。
art-170-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-2/par-1
The period specified by Cabinet Order as the period of having a domicile or residence in Japan prescribed in Article 60-3, paragraph (5) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act is the periods listed in the items of paragraph (3) of the preceding Article.
machine translation, not official
**第二項** 前条第五項の規定は、法第六十条の三第八項第一号に規定する政令で定めるところにより計算した金額について準用する。この場合において、前条第五項各号列記以外の部分中「同項に規定する個人が国外転出の時に有していた」とあるのは「法第六十条の三第八項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する猶予適用贈与者の受贈者又は猶予適用相続人が同条第一項に規定する贈与等（以下この項において「贈与等」という。）により移転を受けた」と、「当該国外転出」とあるのは「当該贈与等」と、「同項第一号の」とあるのは「同条第八項第一号の」と、「国外転出時評価額」とあるのは「贈与等時評価額」と、同項第一号中「国外転出時評価額」とあるのは「贈与等時評価額」と、「個人の国外転出の時における法第六十条の二第一項各号に掲げる場合の区分に応じ当該各号に定める金額」とあるのは「贈与等の時における価額に相当する金額」と、「国外転出の時において」とあるのは「贈与等の時において」と、同項第二号から第十七号までの規定中「国外転出時評価額」とあるのは「贈与等時評価額」と読み替えるものとする。
art-170-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-2/par-2
The provisions of paragraph (5) of the preceding Article apply mutatis mutandis to the amount calculated as specified by Cabinet Order prescribed in Article 60-3, paragraph (8), item (i) of the Act. In this case, the phrase "the individual prescribed in that paragraph held at the time of the departure from Japan" in the portion of paragraph (5) of the preceding Article preceding the items is deemed to be replaced with "the donee of the donor with deferred tax or the heir with deferred tax prescribed in Article 60-3, paragraph (8) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act received the transfer of through the gift or similar transfer prescribed in paragraph (1) of that Article (hereinafter in this paragraph referred to as "gift or similar transfer")", "after the time of the departure from Japan" with "after the time of that gift or similar transfer", "item (i) of that paragraph" with "item (i) of paragraph (8) of that Article", and "value at departure from Japan" with "value at the time of the gift or similar transfer"; the phrase "value at departure from Japan" in item (i) of that paragraph is deemed to be replaced with "value at the time of the gift or similar transfer", "the amount specified in each item of Article 60-2, paragraph (1) of the Act according to the category of cases listed in those items at the time of the departure from Japan of that individual" with "the amount equivalent to the value at the time of the gift or similar transfer", and "at the time of that departure from Japan" with "at the time of the gift or similar transfer"; and the phrase "value at departure from Japan" in items (ii) through (xvii) of that paragraph is deemed to be replaced with "value at the time of the gift or similar transfer".
machine translation, not official
**第三項** 前条第六項の規定は、前項において準用する同条第五項第三号から第十六号までの規定により第百十条（株式の分割又は併合の場合の株式等の取得価額）、第百十一条第二項（株主割当てにより取得した株式の取得価額）、第百十二条（合併により取得した株式等の取得価額）、第百十三条第一項から第三項まで、第六項及び第七項（分割型分割により取得した株式等の取得価額）、第百十三条の二第一項及び第二項（株式分配により取得した株式等の取得価額）、第百十四条第一項、第三項、第四項及び第六項（資本の払戻し等があつた場合の株式等の取得価額）、第百十五条（組織変更があつた場合の株式等の取得価額）並びに第百十六条（合併等があつた場合の新株予約権等の取得価額）の規定に準じて計算する場合について準用する。この場合において、前条第六項中「第百七十条第五項第三号」とあるのは「第百七十条の二第二項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）の規定により読み替えられた第百七十条第五項第三号」と、「国外転出時評価額」とあるのは「贈与等時評価額」と、「法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出」とあるのは「法第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する贈与等」と読み替えるものとする。
art-170-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-2/par-3
The provisions of paragraph (6) of the preceding Article apply mutatis mutandis where calculation is made in accordance with the provisions of Article 110 (Acquisition Price of Shares, etc. in the Case of a Share Split or Consolidation), Article 111, paragraph (2) (Acquisition Price of Shares Acquired through Allotment to Shareholders), Article 112 (Acquisition Price of Shares, etc. Acquired Through a Merger), Article 113, paragraphs (1) through (3), (6), and (7) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off), Article 113-2, paragraphs (1) and (2) (Acquisition Price of Shares, etc. Acquired Through a Share Distribution), Article 114, paragraphs (1), (3), (4), and (6) (Acquisition Price of Shares, etc. in the Case of a Return of Capital, etc.), Article 115 (Acquisition Price of Shares, etc. in the Case of an Entity Conversion), and Article 116 (Acquisition Price of Share Options, etc. in the Case of a Merger, etc.) pursuant to the provisions of Article 170, paragraph (5), items (iii) through (xvi) applied mutatis mutandis in the preceding paragraph. In this case, the phrase "Article 170, paragraph (5), item (iii)" in paragraph (6) of the preceding Article is deemed to be replaced with "Article 170, paragraph (5), item (iii) as replaced pursuant to Article 170-2, paragraph (2) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer)", "value at departure from Japan" with "value at the time of the gift or similar transfer", and "departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act" with "gift or similar transfer prescribed in Article 60-3, paragraph (1) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act".
machine translation, not official
**第四項** 法第六十条の三第十項第二号の規定による納税管理人の届出をする場合において、同号の移転を受けた非居住者が二人以上あるときは、当該届出は、各非居住者が連署による一の書面で行わなければならない。ただし、当該移転を受けた他の非居住者の氏名を付記して各別に行うことを妨げない。
art-170-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-2/par-4
In the case of giving notice about a tax agent pursuant to Article 60-3, paragraph (10), item (ii) of the Act, if there are two or more Nonresidents who received the transfer referred to in that item, that notice must be given in a single document jointly signed by the Nonresidents; provided, however, that this does not preclude separate notices from being given with the names of the other Nonresidents who received that transfer appended.
machine translation, not official
**第五項** 前項ただし書の方法により同項の届出をした非居住者は、遅滞なく、当該移転を受けた他の非居住者に対し、当該届出の際に提出した書面に記載した事項の要領を通知しなければならない。
art-170-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-2/par-5
A Nonresident who has given the notice referred to in the preceding paragraph by the method set out in the proviso to that paragraph must, without delay, notify the other Nonresidents who received that transfer of the gist of the particulars stated in the document submitted at the time of that notice.
machine translation, not official
**第六項** 前条第八項の規定は、贈与の日の属する年分の所得税につき法第六十条の三第一項から第三項までの規定の適用を受けるべき個人の受贈者又は相続の開始の日の属する年分の所得税につき同条第一項から第三項までの規定の適用を受けるべき個人の相続人が同条第一項に規定する贈与等の時後に譲渡又は同条第八項に規定する限定相続等により有価証券等の移転をした場合において、その移転をした有価証券等が、これらの者が当該贈与等により取得をした有価証券等に該当するかどうかの判定について準用する。
art-170-2/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-2/par-6
The provisions of paragraph (8) of the preceding Article apply mutatis mutandis to the determination, where a donee of an individual who is to be subject to the application of Article 60-3, paragraphs (1) through (3) of the Act for the income tax for the year that includes the day of the gift, or an heir of an individual who is to be subject to the application of paragraphs (1) through (3) of that Article for the income tax for the year that includes the day of the commencement of the succession, has, after the time of the gift or similar transfer prescribed in paragraph (1) of that Article, transferred Securities and similar interests by transfer or by gift or inheritance with limited liability prescribed in paragraph (8) of that Article, of whether the Securities and similar interests so transferred fall under the Securities and similar interests that those persons acquired by that gift or similar transfer.
machine translation, not official
**第七項** 前項に規定する受贈者又は相続人が有する有価証券等（以下この項において「従前の有価証券等」という。）について法第六十条の二第十一項各号（国外転出をする場合の譲渡所得等の特例）に掲げる事由が生じた場合において、当該事由により取得した有価証券等（以下この項において「取得有価証券等」という。）が法第六十条の三第十二項の規定により引き続き所有していたものとみなされるときにおける当該従前の有価証券等のうち当該取得有価証券等の取得の基因となつた部分は、当該取得有価証券等と同一銘柄の有価証券等とみなして、前項において準用する前条第八項の規定を適用する。
art-170-2/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-2/par-7
Where the grounds listed in the items of Article 60-2, paragraph (11) (Special Provisions on Capital Gains upon Departure from Japan) of the Act arise with respect to the Securities and similar interests held by the donee or heir prescribed in the preceding paragraph (hereinafter in this paragraph referred to as "former Securities and similar interests"), and the Securities and similar interests acquired by those grounds (hereinafter in this paragraph referred to as "acquired Securities, etc.") are deemed, under Article 60-3, paragraph (12) of the Act, to have been continuously owned, the provisions of Article 170, paragraph (8) applied mutatis mutandis in the preceding paragraph apply by treating the portion of those former Securities and similar interests that gave rise to the acquisition of those acquired Securities, etc. as Securities and similar interests of the same class as those acquired Securities, etc.
machine translation, not official
### 第百七十条の三（外国転出時課税の規定の適用を受けた場合の譲渡所得等の特例） — Special Provisions on Capital Gains upon Application of Foreign Exit Tax Provisions
caption: machine translation, not official
art-170-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-3
**第一項** 法第六十条の四第一項又は第二項（外国転出時課税の規定の適用を受けた場合の譲渡所得等の特例）の規定の適用がある場合には、同条第一項に規定する収入金額に算入することとされた金額及び同条第二項に規定する利益の額に相当する金額又は損失の額に相当する金額の法第五十七条の三第一項（外貨建取引の換算）に規定する円換算額は、法第六十条の四第三項に規定する国外転出に相当する事由その他政令で定める事由が生じた時における外国為替の売買相場により換算した金額とする。
art-170-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-3/par-1
In the case where Article 60-4, paragraph (1) or (2) (Special Provisions on Capital Gains upon Application of Foreign Exit Tax Provisions) of the Act applies, the amount to be included in the revenue prescribed in paragraph (1) of that Article and the amount equivalent to the amount of profit or the amount equivalent to the amount of loss prescribed in paragraph (2) of that Article, expressed as the yen equivalent prescribed in Article 57-3, paragraph (1) (Conversion of Transactions in a Foreign Currency) of the Act, is the amount converted at the foreign exchange buying and selling rate at the time when an event equivalent to the departure from Japan prescribed in Article 60-4, paragraph (3) of the Act or any other event specified by Cabinet Order arises.
machine translation, not official
**第二項** 法第六十条の四第三項に規定する政令で定める事由は、次に掲げる事由とする。
art-170-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-3/par-2
The events specified by Cabinet Order prescribed in Article 60-4, paragraph (3) of the Act are the following events:
machine translation, not official
**一** 国籍その他これに類するものを有しないこととなること。
art-170-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-3/par-2/item-1
Ceasing to have nationality or anything similar to it; or
machine translation, not official
**二** 外国が締結した所得に対する租税に関する二重課税の回避のための条約の規定により当該条約の締約国若しくは締約者のうち一方の締約国若しくは締約者において法第九十五条の二第一項（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例）に規定する外国所得税を課される者でないものとみなされることとなること又は外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号）第三条第一項各号（双方居住者の取扱い）に掲げる場合に相当する場合その他これに類する場合に該当することにより同法第二条第三号（定義）に規定する外国（同法第五条各号（相互主義）のいずれかに該当しない場合における当該外国を除く。）において法第九十五条の二第一項に規定する外国所得税を課される者でないものとみなされることとなること。
art-170-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-3/par-2/item-2
Being deemed, under the provisions of a convention concluded by a foreign country for the avoidance of double taxation with respect to taxes on income, not to be a person on whom foreign income tax prescribed in Article 95-2, paragraph (1) (Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan) of the Act is imposed in one of the Contracting States or Contracting Parties to that convention, or being deemed not to be a person on whom foreign income tax prescribed in Article 95-2, paragraph (1) of the Act is imposed in a foreign country prescribed in Article 2, item (iii) (Definitions) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962) (excluding that foreign country in a case that does not fall under any of the items of Article 5 (Principle of Reciprocity) of that Act) by falling under a case equivalent to the cases listed in the items of Article 3, paragraph (1) (Treatment of Dual Residents) of that Act or a similar case.
machine translation, not official
### 第百七十一条（昭和二十七年十二月三十一日以前に取得した山林の取得費） — Acquisition Cost of Forested Land Acquired on or before December 31, 1952
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art-171 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-171
**第一項** 法第六十一条第一項（昭和二十七年十二月三十一日以前に取得した資産の取得費等）に規定する山林の昭和二十八年一月一日における価額として政令で定めるところにより計算した金額は、同日における山林の樹種別及び樹齢別の標準的な評価額を基礎とし、これにその山林に係る地味、地域その他の事情の差異による調整を加えた価額とする。この場合において、当該標準的な評価額及びこれに加えるべき調整の方法は、同日において山林につき相続税及び贈与税の課税標準の計算に用いるべきものとして国税庁長官が定めて公表したところによる。
art-171/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-171/par-1
The amount calculated, as prescribed by Cabinet Order, as the value on January 1, 1953 of the forested land prescribed in Article 61, paragraph (1) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act is the value obtained by adding, to the standard assessed value of the forested land by species and age of trees on that day, an adjustment for differences in soil fertility, region, and other circumstances relating to that forested land. In this case, the standard assessed value and the method of the adjustment to be added to it are as determined and publicly announced by the Commissioner of the National Tax Agency as to be used on that day for the calculation of the tax base for inheritance tax and gift tax with regard to forested land.
machine translation, not official
### 第百七十二条（昭和二十七年十二月三十一日以前に取得した資産の取得費） — Acquisition Cost of Assets Acquired on or before December 31, 1952
caption: machine translation, not official
art-172 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-172
**第一項** 法第六十一条第二項又は第三項（昭和二十七年十二月三十一日以前に取得した資産の取得費）に規定する資産の昭和二十八年一月一日における価額として政令で定めるところにより計算した金額は、同日におけるその資産の現況に応じ、同日においてその資産につき相続税及び贈与税の課税標準の計算に用いるべきものとして国税庁長官が定めて公表した方法により計算した価額とする。
art-172/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-172/par-1
The amount calculated, as prescribed by Cabinet Order, as the value on January 1, 1953 of an asset prescribed in Article 61, paragraph (2) or (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act is the value calculated, in accordance with the condition of that asset on that day, by the method determined and publicly announced by the Commissioner of the National Tax Agency as to be used on that day for the calculation of the tax base for inheritance tax and gift tax with regard to that asset.
machine translation, not official
**第二項** 前項に規定する資産が資産再評価法（昭和二十五年法律第百十号）第八条第一項（個人の減価償却資産の再評価）（同法第十条第一項（非事業用資産を事業の用に供した場合の再評価）において準用する場合を含む。）又は第十六条（死亡の場合の再評価の承継）の規定により再評価を行なつているものである場合において、その資産につき前項の規定により計算した価額が当該再評価に係る同法第二条第三項（定義）に規定する再評価額に満たないときは、その資産の法第六十一条第二項又は第三項に規定する昭和二十八年一月一日における価額として政令で定めるところにより計算した金額は、前項の規定にかかわらず、当該再評価額とする。
art-172/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-172/par-2
Where the asset prescribed in the preceding paragraph is one that has been revalued under Article 8, paragraph (1) (Revaluation of Depreciable Assets of Individuals) of the Assets Revaluation Act (Act No. 110 of 1950) (including where applied mutatis mutandis under Article 10, paragraph (1) (Revaluation Where Non-Business Assets Are Put to Business Use) of that Act) or Article 16 (Succession of Revaluation upon Death) of that Act, if the value calculated for that asset under the preceding paragraph is less than the revaluation amount prescribed in Article 2, paragraph (3) (Definitions) of that Act pertaining to that revaluation, the amount calculated, as prescribed by Cabinet Order, as the value on January 1, 1953 of that asset prescribed in Article 61, paragraph (2) or (3) of the Act is, notwithstanding the preceding paragraph, that revaluation amount.
machine translation, not official
**第三項** 法第六十一条第三項に規定する資産の取得に要した金額と昭和二十八年一月一日前に支出した設備費及び改良費の額との合計額を基礎として政令で定めるところにより計算した同日におけるその資産の価額は、同日においてその資産の譲渡があつたものとみなして法第三十八条第二項（譲渡所得の金額の計算上控除する取得費）の規定を適用した場合に同項の規定によりその資産の取得費とされる金額に相当する金額とする。
art-172/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-172/par-3
The value on January 1, 1953 of the asset prescribed in Article 61, paragraph (3) of the Act, calculated as prescribed by Cabinet Order on the basis of the sum of the amount required for the acquisition of the asset and the amounts of equipment expenses and improvement expenses expended before that day, is the amount equivalent to the amount that would be treated as the acquisition cost of the asset under Article 38, paragraph (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act if that paragraph were applied on the assumption that a transfer of assets had taken place with respect to the asset on that day.
machine translation, not official
### 第百七十三条（昭和二十七年十二月三十一日以前に取得した有価証券の取得費） — Acquisition Cost of Securities Acquired on or before December 31, 1952
caption: machine translation, not official
art-173 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-173
**第一項** 法第六十一条第四項（昭和二十七年十二月三十一日以前に取得した資産の取得費）に規定する有価証券の昭和二十八年一月一日における価額として政令で定めるところにより計算した金額は、証券取引所（証券取引法等の一部を改正する法律（平成十八年法律第六十五号）第三条（証券取引法の一部改正）の規定による改正前の証券取引法に規定する証券取引所をいう。）において上場されている株式又は気配相場のある株式若しくは出資については、次に定めるところにより計算した金額を基礎とし、その他の株式又は出資については、その株式又は出資に係る発行法人の同日における資産の価額の合計額から負債の額の合計額を控除した金額をその発行法人の同日における発行済株式又は出資の総数又は総額で除して計算した金額を基礎としてそれぞれ計算した金額とする。
art-173/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-173/par-1
The amount calculated, as prescribed by Cabinet Order, as the value on January 1, 1953 of the Securities prescribed in Article 61, paragraph (4) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act is, for shares listed on a Securities exchange (meaning a Securities exchange prescribed in the Securities and Exchange Act as it stood before the amendment under Article 3 (Partial Amendment of the Securities and Exchange Act) of the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006)) or shares or capital contributions for which there is a quotation, an amount based on the amount calculated as prescribed below, and for other shares or capital contributions, an amount calculated on the basis of the amount obtained by dividing the amount remaining after deducting the sum of the amounts of liabilities from the sum of the values of assets, on that day, of the issuing corporation pertaining to those shares or capital contributions by the total number or total amount of issued shares or capital contributions of that issuing corporation on that day.
machine translation, not official
**一** 昭和二十七年十二月中における毎日の公表最終価格（金融商品取引法第百三十条（総取引高、価格等の通知等）に相当する規定により公表された最終の価格をいう。）又は最終の気配相場の価格（以下この条において「公表最終価格等」という。）の合計額を同月中の日数（公表最終価格等のない日の数を除く。）で除する。
art-173/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-173/par-1/item-1
Divide the sum, for each day in December 1952, of the published closing price (meaning the final price published under a provision equivalent to Article 130 (Notice of Total Transaction Volume, Price, and Other Particulars) of the Financial Instruments and Exchange Act) or the final quotation price (hereinafter in this Article referred to as "published closing price, etc.") by the number of days in that month (excluding the number of days with no published closing price, etc.);
machine translation, not official
**二** 前号の公表最終価格等のうちにその株式又は出資に係る発行法人の資本又は出資の増加による権利落ちに係る価格が含まれている場合において、当該増加に係る株式又は出資（以下この号において「新株」という。）が昭和二十七年十二月三十一日において発行されているときは、当該権利落ち前の公表最終価格等についてはその額から当該新株の権利の価額を控除した価額を、同日において当該新株が発行されていないときは、当該権利落ち以後の公表最終価格等についてはその額に当該新株の権利の価額を加算した価額をそれぞれ基礎として前号の規定により計算する。
art-173/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-173/par-1/item-2
If the published closing prices, etc. referred to in the preceding item include a price that is ex-rights due to an increase in the capital or contributions of the issuing corporation pertaining to the shares or capital contributions, then where the shares or capital contributions pertaining to that increase (hereinafter in this item referred to as "new shares") had been issued as of December 31, 1952, calculate under the provisions of the preceding item on the basis of the value obtained by deducting the value of the right to the new shares from the amount of the published closing price, etc. before that ex-rights date, and where those new shares had not been issued as of that day, on the basis of the value obtained by adding the value of the right to the new shares to the amount of the published closing price, etc. on or after that ex-rights date, respectively.
machine translation, not official
### 第百七十四条（借地権等の設定をした場合の譲渡所得に係る取得費） — Acquisition Cost Related to Capital Gains in the Case of the Establishment of a Land Leasehold Right, etc.
caption: machine translation, not official
art-174 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174
**第一項** 第七十九条第一項（資産の譲渡とみなされる行為）に規定する借地権又は地役権（以下この条において「借地権等」という。）の設定（借地権に係る土地を他人に使用させる行為を含む。以下この条において同じ。）につき法第三十三条第一項（譲渡所得）の規定の適用がある場合において、当該設定に係る譲渡所得の金額の計算上控除する取得費は、その借地権等の設定をした土地の取得に要した金額及び改良費の額の合計額に、第一号に掲げる金額が第二号に掲げる金額のうちに占める割合を乗じて計算した金額とする。
art-174/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-1
Where Article 33, paragraph (1) (Capital Gains) of the Act applies to the establishment (including an act of causing another person to use the land pertaining to a land leasehold right; the same applies hereinafter in this Article) of a land leasehold right or servitude prescribed in Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) (hereinafter in this Article referred to as "land leasehold right, etc."), the acquisition cost to be deducted in the calculation of the amount of capital gains pertaining to that establishment is the amount calculated by multiplying the sum of the amount required for the acquisition of the land on which that land leasehold right, etc. was established and the amount of improvement expenses by the proportion that the amount listed in item (i) accounts for in the amount listed in item (ii).
machine translation, not official
**一** その借地権等の設定の対価として支払を受ける金額
art-174/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-1/item-1
The amount received as consideration for the establishment of that land leasehold right, etc.; and
machine translation, not official
**二** 前号に掲げる金額とその借地権等の設定をされている土地（以下この条において「底地」という。）としての価額（当該土地が借地権等の設定の目的である用途にのみ使用される場合において、当該底地としての価額が明らかでなく、かつ、その借地権等の設定により支払を受ける地代があるときは、その地代の年額の二十倍に相当する金額）との合計額
art-174/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-1/item-2
The sum of the amount listed in the preceding item and the value as land subject to a leasehold (meaning the land on which that land leasehold right, etc. has been established; hereinafter in this Article referred to as "land subject to a leasehold") (where that land is used solely for the use for which the land leasehold right, etc. was established, the value as land subject to a leasehold is unclear, and there is ground rent received by reason of the establishment of that land leasehold right, etc., the amount equivalent to 20 times the annual amount of that ground rent).
machine translation, not official
**第二項** 借地権等の設定をしている土地につき更に他の者に対し借地権等の設定をした場合において、前の借地権等の設定につき前項の規定によりその取得費とされた金額があるときは、当該他の者に対する借地権等の設定に係る同項の規定の適用については、当該土地に係る同項に規定する取得に要した金額及び改良費の額の合計額は、当該合計額に相当する金額から当該取得費とされた金額を控除した金額とする。
art-174/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-2
Where a land leasehold right, etc. has been further established in favor of another person on land on which a land leasehold right, etc. has been established, if there is an amount treated as acquisition cost under the preceding paragraph for the earlier establishment of the land leasehold right, etc., then for the application of that paragraph to the establishment of the land leasehold right, etc. in favor of that other person, the sum of the amount required for the acquisition and the amount of improvement expenses prescribed in that paragraph pertaining to that land is the amount obtained by deducting the amount treated as acquisition cost from the amount equivalent to that sum.
machine translation, not official
**第三項** 第一項の規定を適用する場合において、先に借地権等の設定があつた土地につき現に借地権等の設定がなく、かつ、同項の規定により当該先の借地権等の設定に係る譲渡所得の金額の計算上控除された取得費があるときは、当該先の借地権等（同項の使用に係る権利を含む。以下この項において同じ。）の消滅につき対価を支払つた場合を除き、第一項に規定する取得費は、同項の借地権等につき同項の規定により計算した金額から当該控除された取得費に相当する金額を控除した金額とする。
art-174/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-3
Where paragraph (1) applies, if no land leasehold right, etc. is currently established on land on which a land leasehold right, etc. was previously established, and there is acquisition cost that was deducted under that paragraph in the calculation of the amount of capital gains pertaining to the establishment of that earlier land leasehold right, etc., then, except where consideration was paid for the extinguishment of that earlier land leasehold right, etc. (including the right pertaining to the use referred to in that paragraph; the same applies hereinafter in this paragraph), the acquisition cost prescribed in paragraph (1) is the amount obtained by deducting the amount equivalent to the deducted acquisition cost from the amount calculated under that paragraph for the land leasehold right, etc. referred to in that paragraph.
machine translation, not official
**第四項** 第一項の規定を適用する場合において、当該借地権等の設定に係る土地が昭和二十七年十二月三十一日以前から引き続き所有していたものであるときは、当該土地に係る同項に規定する取得に要した金額及び改良費の額の合計額は、当該土地につき第百七十二条第一項及び第二項（昭和二十七年十二月三十一日以前に取得した資産の取得費）の規定により計算した金額と昭和二十八年一月一日以後に支出した改良費の額との合計額に相当する金額とする。
art-174/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-4
Where paragraph (1) applies, if the land pertaining to the establishment of that land leasehold right, etc. has been continuously owned since on or before December 31, 1952, the sum of the amount required for the acquisition and the amount of improvement expenses prescribed in that paragraph pertaining to that land is the amount equivalent to the sum of the amount calculated for that land under Article 172, paragraphs (1) and (2) (Acquisition Cost of Assets Acquired on or before December 31, 1952) and the amount of improvement expenses expended on or after January 1, 1953.
machine translation, not official
### 第百七十五条（借地権等の設定をした土地の底地の取得費等） — Acquisition Cost, etc. of Land Subject to a Leasehold Where a Land Leasehold Right, etc. Has Been Established
caption: machine translation, not official
art-175 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-175
**第一項** 前条第一項に規定する借地権等（以下この条において「借地権等」という。）の設定（借地権に係る土地を他人に使用させる行為を含む。以下この条において同じ。）につき法第三十三条第一項（譲渡所得）の規定の適用があつた場合において、当該設定をした土地の譲渡があつたときは、同項の規定の適用については、当該土地に係る前条第一項第二号に規定する底地（以下この条において「底地」という。）に相当する部分の譲渡があつたものとし、当該譲渡に係る譲渡所得の金額の計算上控除する取得費は、同項に規定する土地の取得に要した金額及び改良費の額の合計額から同項の規定により当該借地権等の設定に係る譲渡所得の金額の計算上控除された取得費に相当する金額を控除した金額とする。
art-175/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-175/par-1
Where Article 33, paragraph (1) (Capital Gains) of the Act has applied to the establishment (including an act of causing another person to use the land pertaining to a land leasehold right; the same applies hereinafter in this Article) of a land leasehold right, etc. prescribed in paragraph (1) of the preceding Article (hereinafter in this Article referred to as "land leasehold right, etc.") and the land on which that land leasehold right, etc. was established is transferred, for the application of Article 33, paragraph (1) of the Act, a transfer of the portion equivalent to the land subject to a leasehold prescribed in paragraph (1), item (ii) of the preceding Article pertaining to that land (hereinafter in this Article referred to as "land subject to a leasehold") is deemed to have occurred, and the acquisition cost to be deducted in the calculation of the amount of capital gains pertaining to that transfer is the amount obtained by deducting, from the sum of the amount required for the acquisition of the land and the amount of improvement expenses prescribed in paragraph (1) of the preceding Article, the amount equivalent to the acquisition cost deducted under that paragraph in the calculation of the amount of capital gains pertaining to the establishment of that land leasehold right, etc.
machine translation, not official
**第二項** 借地権等の設定につき第八十条（特別の経済的な利益で借地権の設定等による対価とされるもの）の規定の適用を受けた者が、同条第一項の貸付けを受けた金額のうち同項の規定により当該設定の対価の額に加算された金額の全部又は一部の返済その他同項に規定する特別の経済的な利益の全部又は一部の返還をした場合において、その返還により当該借地権等に係る土地の地代の引上げ、その土地の上に存する建物又は構築物の除去その他当該土地の底地の価値の増加があつたときは、その返還をした利益の額に相当する金額は、当該設定をした土地の取得に要した金額及び改良費の額の合計額に加算する。
art-175/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-175/par-2
Where a person to whom Article 80 (Special Economic Benefits Treated as Consideration for the Establishment, etc. of Land Leasehold Rights) has applied with regard to the establishment of a land leasehold right, etc. has repaid, in whole or in part, the portion, out of the amount of the loan received as referred to in paragraph (1) of that Article, that was added under that paragraph to the amount of consideration for that establishment, or has otherwise returned, in whole or in part, the special economic benefit prescribed in that paragraph, if that return results in an increase in the ground rent for the land pertaining to the land leasehold right, etc., the removal of a building or structure existing on that land, or any other increase in the value of the land subject to a leasehold of that land, the amount equivalent to the amount of the benefit returned is to be added to the sum of the amount required for the acquisition of the land on which that establishment was made and the amount of improvement expenses.
machine translation, not official
### 第百七十六条（借地権の転貸に係る取得費） — Acquisition Cost Related to the Sublease of a Land Leasehold Right
caption: machine translation, not official
art-176 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176
**第一項** 第七十九条第一項（資産の譲渡とみなされる行為）に規定する借地権（以下この条において「借地権」という。）に係る土地の転貸（当該土地を他人に使用させる行為を含む。以下この条において同じ。）につき法第三十三条第一項（譲渡所得）の規定の適用がある場合には、当該転貸に係る譲渡所得の金額の計算上控除する取得費は、当該転貸をした土地に係る借地権の取得に要した金額及び改良費の額の合計額に、第一号に掲げる金額が第二号に掲げる金額のうちに占める割合を乗じて計算した金額とする。
art-176/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176/par-1
Where Article 33, paragraph (1) (Capital Gains) of the Act applies to the sublease (including an act of causing another person to use that land; the same applies hereinafter in this Article) of land pertaining to a land leasehold right prescribed in Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) (hereinafter in this Article referred to as "land leasehold right"), the acquisition cost to be deducted in the calculation of the amount of capital gains pertaining to that sublease is the amount calculated by multiplying the sum of the amount required for the acquisition of the land leasehold right pertaining to the land subleased and the amount of improvement expenses by the proportion that the amount listed in item (i) accounts for in the amount listed in item (ii).
machine translation, not official
**一** 当該借地権に係る土地の転貸の対価として支払を受ける金額
art-176/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176/par-1/item-1
The amount received as consideration for the sublease of the land pertaining to that land leasehold right; and
machine translation, not official
**二** 前号に掲げる金額と当該転貸直後における当該転貸をした土地に係る借地権の価額（当該転貸に係る土地が当該転貸の目的である用途にのみ使用される場合において、当該借地権の価額が明らかでなく、かつ、当該転貸により支払われる地代で当該借地権を有する者に交付するものがあるときは、その者に交付する地代の年額の二十倍に相当する金額）との合計額
art-176/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176/par-1/item-2
The sum of the amount listed in the preceding item and the value, immediately after that sublease, of the land leasehold right pertaining to the land subleased (where the land pertaining to that sublease is used solely for the use for which the sublease was made, the value of that land leasehold right is unclear, and there is ground rent paid by reason of that sublease that is delivered to the holder of that land leasehold right, the amount equivalent to 20 times the annual amount of the ground rent delivered to that person).
machine translation, not official
**第二項** 前項の規定を適用する場合において、先に転貸をした土地につき現に当該転貸に係る権利が消滅しており、かつ、同項の規定により当該先の転貸に係る譲渡所得の金額の計算上控除された取得費があるときは、当該先の転貸に係る権利の消滅につき対価を支払つた場合を除き、同項に規定する取得費は、同項の借地権につき同項の規定により計算した金額から当該控除された取得費に相当する金額を控除した金額とする。
art-176/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176/par-2
Where the preceding paragraph applies, if the right pertaining to a previous sublease of land has presently been extinguished, and there is acquisition cost that was deducted under that paragraph in the calculation of the amount of capital gains pertaining to that previous sublease, then, except where consideration was paid for the extinguishment of the right pertaining to that previous sublease, the acquisition cost prescribed in that paragraph is the amount obtained by deducting the amount equivalent to the deducted acquisition cost from the amount calculated under that paragraph for the land leasehold right referred to in that paragraph.
machine translation, not official
**第三項** 第一項の規定を適用する場合において、同項に規定する転貸をした土地に係る借地権が昭和二十七年十二月三十一日以前から引き続いて所有していたものであるときは、当該借地権に係る同項に規定する取得に要した金額及び改良費の額の合計額は、当該借地権につき第百七十二条第一項（昭和二十七年十二月三十一日以前に取得した資産の取得費）の規定により計算した金額と昭和二十八年一月一日以後に支出した改良費の額との合計額に相当する金額とする。
art-176/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176/par-3
Where paragraph (1) applies, if the land leasehold right pertaining to the subleased land prescribed in that paragraph has been continuously owned since on or before December 31, 1952, the sum of the amount required for the acquisition and the amount of improvement expenses prescribed in that paragraph pertaining to that land leasehold right is the amount equivalent to the sum of the amount calculated for that land leasehold right under Article 172, paragraph (1) (Acquisition Cost of Assets Acquired on or before December 31, 1952) and the amount of improvement expenses expended on or after January 1, 1953.
machine translation, not official
### 第百七十七条（転貸をした借地権の取得費） — Acquisition Cost of Land Leasehold Rights That Have Been Subleased
caption: machine translation, not official
art-177 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-177
**第一項** 前条第一項に規定する借地権（以下この条において「借地権」という。）に係る土地の同項に規定する転貸（以下この条において「転貸」という。）につき法第三十三条第一項（譲渡所得）の規定の適用があつた場合において、当該転貸をした土地に係る借地権の譲渡があつたときは、同項の規定の適用については、当該譲渡に係る譲渡所得の金額の計算上控除する取得費は、前条第一項に規定する借地権の取得に要した金額及び改良費の額の合計額から同項の規定により当該転貸に係る譲渡所得の金額の計算上控除された取得費に相当する金額を控除した金額とする。
art-177/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-177/par-1
Where the provisions of Article 33, paragraph (1) (Capital Gains) of the Act have applied to the sublease (hereinafter in this Article referred to as "sublease") prescribed in paragraph (1) of the preceding Article of land pertaining to a land leasehold right prescribed in that paragraph (hereinafter in this Article referred to as "land leasehold right"), and a transfer of the land leasehold right pertaining to the land so subleased has taken place, for the purposes of the application of the provisions of Article 33, paragraph (1) of the Act, the acquisition cost to be deducted in calculating the amount of capital gains pertaining to that transfer is the amount obtained by deducting, from the sum of the amount required for the acquisition of the land leasehold right prescribed in paragraph (1) of the preceding Article and the amount of improvement expenses, the amount equivalent to the acquisition cost deducted pursuant to the provisions of that paragraph in calculating the amount of capital gains pertaining to that sublease.
machine translation, not official
**第二項** 借地権に係る土地の転貸につき第八十条（特別の経済的な利益で借地権の設定等による対価とされるもの）の規定の適用を受けた者が、同条第一項の貸付けを受けた金額のうち同項の規定により当該転貸の対価の額に加算された金額の全部又は一部の返済その他同項に規定する特別の経済的な利益の全部又は一部の返還をした場合において、その返還により当該転貸に係る使用料の引上げ、その土地の上に存する建物又は構築物の除去その他当該転貸をした土地に係る借地権の価値の増加があつたときは、その返還をした利益の額に相当する金額は、当該転貸をした土地に係る借地権の取得に要した金額及び改良費の額の合計額に加算する。
art-177/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-177/par-2
Where a person to whom the provisions of Article 80 (Special Economic Benefits Treated as Consideration for Establishment, etc. of a Land Leasehold Right) have applied with respect to the sublease of land pertaining to a land leasehold right has repaid all or part of the amount of the loan received under paragraph (1) of that Article that was added to the amount of consideration for that sublease pursuant to the provisions of that paragraph, or has otherwise returned all or part of the special economic benefit prescribed in that paragraph, and as a result of that return there has been an increase in the value of the land leasehold right pertaining to the land so subleased, such as an increase in the royalty pertaining to that sublease or the removal of a building or structure situated on that land, the amount equivalent to the amount of the benefit returned is to be added to the sum of the amount required for the acquisition of the land leasehold right pertaining to the land so subleased and the amount of improvement expenses.
machine translation, not official
### 第百七十八条（生活に通常必要でない資産の災害による損失額の計算等） — Calculation, etc. of the Amount of Losses Due to Disaster to Assets Not Ordinarily Necessary in Everyday Life
caption: machine translation, not official
art-178 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178
**第一項** 法第六十二条第一項（生活に通常必要でない資産の災害による損失）に規定する政令で定めるものは、次に掲げる資産とする。
art-178/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-1
The assets specified by Cabinet Order prescribed in Article 62, paragraph (1) (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) of the Act are the following assets.
machine translation, not official
**一** 競走馬（その規模、収益の状況その他の事情に照らし事業と認められるものの用に供されるものを除く。）その他射こう的行為の手段となる動産
art-178/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-1/item-1
racehorses (excluding those used for a business recognized as such in light of its scale, state of profits, and other circumstances) and other movables that serve as a means of speculative acts;
machine translation, not official
**二** 通常自己及び自己と生計を一にする親族が居住の用に供しない家屋で主として趣味、娯楽又は保養の用に供する目的で所有するものその他主として趣味、娯楽、保養又は鑑賞の目的で所有する資産（前号又は次号に掲げる動産を除く。）
art-178/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-1/item-2
a house that is not ordinarily used as a residence by oneself or by relatives who share a livelihood with oneself and that is owned mainly for the purpose of use for hobby, recreation, or relaxation, and other assets owned mainly for the purpose of hobby, recreation, relaxation, or appreciation (excluding the movables set out in the preceding item or the following item);
machine translation, not official
**三** 生活の用に供する動産で第二十五条（譲渡所得について非課税とされる生活用動産の範囲）の規定に該当しないもの
art-178/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-1/item-3
movables used for everyday life that do not fall under the provisions of Article 25 (Scope of Movables for Everyday Use That Are Exempt from Tax on Capital Gains).
machine translation, not official
**第二項** 法第六十二条第一項の規定により、同項に規定する生活に通常必要でない資産について受けた同項に規定する損失の金額をその生じた日の属する年分及びその翌年分の譲渡所得の金額の計算上控除すべき金額とみなす場合には、次に定めるところによる。
art-178/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-2
Where, pursuant to Article 62, paragraph (1) of the Act, the amount of losses prescribed in that paragraph suffered on assets not ordinarily necessary in everyday life prescribed in that paragraph is deemed to be an amount to be deducted in calculating the amount of capital gains for the year that includes the date on which they arose and for the following year, it is as provided in the following items.
machine translation, not official
**一** 当該損失の金額をその生じた日の属する年分の法第三十三条第三項第三号（譲渡所得）に掲げる所得の金額、同項第一号に掲げる所得の金額又は同項第二号に掲げる所得の金額の計算上順次控除すべき金額とする。
art-178/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-2/item-1
The amount of those losses is to be an amount to be deducted in sequence in calculating, for the year that includes the date on which they arose, the amount of the income set out in Article 33, paragraph (3), item (iii) (Capital Gains) of the Act, the amount of the income set out in item (i) of that paragraph, or the amount of the income set out in item (ii) of that paragraph;
machine translation, not official
**二** 前号の規定によりなお控除しきれない損失の金額があるときは、これをその生じた日の属する年の翌年分の法第三十三条第三項第三号に掲げる所得の金額、同項第一号に掲げる所得の金額又は同項第二号に掲げる所得の金額の計算上順次控除すべき金額とする。
art-178/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-2/item-2
where there is still an amount of losses that cannot be fully deducted under the provisions of the preceding item, it is to be an amount to be deducted in sequence in calculating, for the year following the year that includes the date on which they arose, the amount of the income set out in Article 33, paragraph (3), item (iii) of the Act, the amount of the income set out in item (i) of that paragraph, or the amount of the income set out in item (ii) of that paragraph.
machine translation, not official
**第三項** 法第六十二条第一項に規定する生活に通常必要でない資産について受けた損失の金額の計算の基礎となるその資産の価額は、次の各号に掲げる資産の区分に応じ当該各号に掲げる金額とする。
art-178/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-3
The value of an asset not ordinarily necessary in everyday life prescribed in Article 62, paragraph (1) of the Act, which serves as the basis for calculating the amount of losses suffered on that asset, is the amount set out in each of the following items for the category of assets set out in that item.
machine translation, not official
**一** 法第三十八条第一項（譲渡所得の金額の計算上控除する取得費）に規定する資産（次号に掲げるものを除く。） 当該損失の生じた日にその資産の譲渡があつたものとみなして同項の規定（その資産が昭和二十七年十二月三十一日以前から引き続き所有していたものである場合には、法第六十一条第二項（昭和二十七年十二月三十一日以前に取得した資産の取得費）の規定）を適用した場合にその資産の取得費とされる金額に相当する金額
art-178/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-3/item-1
Assets prescribed in Article 38, paragraph (1) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act (excluding those set out in the following item): the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of that paragraph (where the asset has been owned continuously since on or before December 31, 1952, the provisions of Article 61, paragraph (2) (Acquisition Cost of Assets Acquired on or Before December 31, 1952) of the Act) were applied;
machine translation, not official
**二** 法第三十八条第二項に規定する資産 当該損失の生じた日にその資産の譲渡があつたものとみなして同項の規定（その資産が昭和二十七年十二月三十一日以前から引き続き所有していたものである場合には、法第六十一条第三項の規定）を適用した場合にその資産の取得費とされる金額に相当する金額
art-178/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-3/item-2
Assets prescribed in Article 38, paragraph (2) of the Act: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of that paragraph (where the asset has been owned continuously since on or before December 31, 1952, the provisions of Article 61, paragraph (3) of the Act) were applied.
machine translation, not official
---
## Cites
- art-167-7/par-1: 法第五十七条の四第一項 → 所得税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-1 (e-Gov law ID 340AC0000000033)
- art-167-7/par-1: 第四項 → 所得税法施行令 第百六十七条の七第四項 (Article 167-7, paragraph (4)), art-167-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-4
- art-167-7/par-1: 第五項 → 所得税法施行令 第百六十七条の七第五項 (Article 167-7, paragraph (5)), art-167-7/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-5
- art-167-7/par-1: 法人税法第二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/ja/corporation-tax-act/art-2/par-1/item-12-7-6 (e-Gov law ID 340AC0000000034)
- art-167-7/par-1: この項 → 所得税法施行令 第百六十七条の七第一項 (Article 167-7, paragraph (1)), art-167-7/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-1
- art-167-7/par-2: 法第五十七条の四第一項 → 所得税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-1 (e-Gov law ID 340AC0000000033)
- art-167-7/par-3: 法第五十七条の四第三項第五号 → 所得税法 第五十七条の四第三項第五号 (Article 57-4, paragraph (3), item (v)), art-57-4/par-3/item-5 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-5 (e-Gov law ID 340AC0000000033)
- art-167-7/par-3/item-2: 前号 → 所得税法施行令 第百六十七条の七第三項第一号 (Article 167-7, paragraph (3), item (i)), art-167-7/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-3/item-1
- art-167-7/par-4: 法第五十七条の四第一項 → 所得税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-1 (e-Gov law ID 340AC0000000033)
- art-167-7/par-4: この項 → 所得税法施行令 第百六十七条の七第四項 (Article 167-7, paragraph (4)), art-167-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-4
- art-167-7/par-4: 次項 → 所得税法施行令 第百六十七条の七第五項 (Article 167-7, paragraph (5)), art-167-7/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-5
- art-167-7/par-4: 第一項 → 所得税法施行令 第百六十七条の七第一項 (Article 167-7, paragraph (1)), art-167-7/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-1
- art-167-7/par-5: 法第五十七条の四第一項 → 所得税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-1 (e-Gov law ID 340AC0000000033)
- art-167-7/par-5: この項 → 所得税法施行令 第百六十七条の七第五項 (Article 167-7, paragraph (5)), art-167-7/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-5
- art-167-7/par-6: 法第五十七条の四第二項 → 所得税法 第五十七条の四第二項 (Article 57-4, paragraph (2)), art-57-4/par-2 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-2 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7: 法第五十七条の四第三項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7: この条 → 所得税法施行令 第百六十七条の七 (Article 167-7), art-167-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7
- art-167-7/par-7/item-1: 法第五十七条の四第三項第一号 → 所得税法 第五十七条の四第三項第一号 (Article 57-4, paragraph (3), item (i)), art-57-4/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-1: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-2: 法第五十七条の四第三項第二号 → 所得税法 第五十七条の四第三項第二号 (Article 57-4, paragraph (3), item (ii)), art-57-4/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-2: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
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- art-167-7/par-7/item-4: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-5: 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/ja/income-tax-act/art-57-4/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-5: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
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- art-167-7/par-7/item-6: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-7: 法第五十七条の四第三項第五号 → 所得税法 第五十七条の四第三項第五号 (Article 57-4, paragraph (3), item (v)), art-57-4/par-3/item-5 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-5 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-7: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-8: 法第五十七条の四第三項第六号 → 所得税法 第五十七条の四第三項第六号 (Article 57-4, paragraph (3), item (vi)), art-57-4/par-3/item-6 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-6 (e-Gov law ID 340AC0000000033)
- art-167-7/par-7/item-8: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-167-7/par-8: 会社法第百六十七条第三項 → 会社法 第百六十七条第三項 (Article 167, paragraph (3)), art-167/par-3 — https://japanlaw.org/ja/companies-act/art-167/par-3 (e-Gov law ID 417AC0000000086)
- art-167-7/par-8: 第二百八十三条 → 会社法 第二百八十三条 (Article 283), art-283 — https://japanlaw.org/ja/companies-act/art-283 (e-Gov law ID 417AC0000000086)
- art-167-7/par-8: 法第五十七条の四第三項第一号 → 所得税法 第五十七条の四第三項第一号 (Article 57-4, paragraph (3), item (i)), art-57-4/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-167-7/par-8: 第四号 → 所得税法 第五十七条の四第三項第四号 (Article 57-4, paragraph (3), item (iv)), art-57-4/par-3/item-4 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-4 (e-Gov law ID 340AC0000000033)
- art-168/par-1: 法第五十八条第一項 → 所得税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/income-tax-act/art-58/par-1 (e-Gov law ID 340AC0000000033)
- art-168/par-1: この条 → 所得税法施行令 第百六十八条 (Article 168), art-168 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-168
- art-168/par-1: 法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033)
- art-168/par-1: 法第三十三条第三項第一号 → 所得税法 第三十三条第三項第一号 (Article 33, paragraph (3), item (i)), art-33/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-168/par-1: 第二号 → 所得税法 第三十三条第三項第二号 (Article 33, paragraph (3), item (ii)), art-33/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-168/par-1/item-1: 法第五十八条第一項 → 所得税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/income-tax-act/art-58/par-1 (e-Gov law ID 340AC0000000033)
- art-168/par-1/item-1: この条 → 所得税法施行令 第百六十八条 (Article 168), art-168 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-168
- art-168/par-1/item-1: 法第三十八条第一項 → 所得税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/income-tax-act/art-38/par-1 (e-Gov law ID 340AC0000000033)
- art-168/par-1/item-1: 第二項 → 所得税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/income-tax-act/art-38/par-2 (e-Gov law ID 340AC0000000033)
- art-168/par-1/item-1: 法第六十一条第二項 → 所得税法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/ja/income-tax-act/art-61/par-2 (e-Gov law ID 340AC0000000033)
- art-168/par-1/item-1: 第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-168/par-1/item-3: 前二号 → 所得税法施行令 第百六十八条第一項第一号 (Article 168, paragraph (1), item (i)), art-168/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-168/par-1/item-1
- art-168/par-1/item-3: 前二号 → 所得税法施行令 第百六十八条第一項第二号 (Article 168, paragraph (1), item (ii)), art-168/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-168/par-1/item-2
- art-169/par-1: 法第五十九条第一項第二号 → 所得税法 第五十九条第一項第二号 (Article 59, paragraph (1), item (ii)), art-59/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-59/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-169/par-1: 同項 → 所得税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/income-tax-act/art-59/par-1 (e-Gov law ID 340AC0000000033)
- art-169-2/par-1: 法第六十条第三項第一号 → 所得税法 第六十条第三項第一号 (Article 60, paragraph (3), item (i)), art-60/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-60/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-169-2/par-1: 第一号 → 所得税法施行令 第百六十九条の二第一項第一号 (Article 169-2, paragraph (1), item (i)), art-169-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-1/item-1
- art-169-2/par-1/item-1: 相続税法（昭和二十五年法律第七十三号）第二十三条の二第一項 → 相続税法 第二十三条の二第一項 (Article 23-2, paragraph (1)), art-23-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-1 (e-Gov law ID 325AC0000000073)
- art-169-2/par-1/item-2: 相続税法第二十三条の二第二項 → 相続税法 第二十三条の二第二項 (Article 23-2, paragraph (2)), art-23-2/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-2 (e-Gov law ID 325AC0000000073)
- art-169-2/par-2: 法第六十条第三項第一号 → 所得税法 第六十条第三項第一号 (Article 60, paragraph (3), item (i)), art-60/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-60/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-169-2/par-2: 前項 → 所得税法施行令 第百六十九条の二第一項 (Article 169-2, paragraph (1)), art-169-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-1
- art-169-2/par-2: 相続税法第二十三条の二第一項第二号 → 相続税法 第二十三条の二第一項第二号 (Article 23-2, paragraph (1), item (ii)), art-23-2/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-1/item-2 (e-Gov law ID 325AC0000000073)
- art-169-2/par-3: 法第六十条第三項第二号 → 所得税法 第六十条第三項第二号 (Article 60, paragraph (3), item (ii)), art-60/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-60/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-169-2/par-3: この条 → 所得税法施行令 第百六十九条の二 (Article 169-2), art-169-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2
- art-169-2/par-3: 第一号 → 所得税法施行令 第百六十九条の二第三項第一号 (Article 169-2, paragraph (3), item (i)), art-169-2/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-3/item-1
- art-169-2/par-3/item-1: 相続税法第二十三条の二第三項 → 相続税法 第二十三条の二第三項 (Article 23-2, paragraph (3)), art-23-2/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-3 (e-Gov law ID 325AC0000000073)
- art-169-2/par-3/item-2: 相続税法第二十三条の二第四項 → 相続税法 第二十三条の二第四項 (Article 23-2, paragraph (4)), art-23-2/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-4 (e-Gov law ID 325AC0000000073)
- art-169-2/par-4: 法第六十条第三項第二号 → 所得税法 第六十条第三項第二号 (Article 60, paragraph (3), item (ii)), art-60/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-60/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-169-2/par-4: 前項 → 所得税法施行令 第百六十九条の二第三項 (Article 169-2, paragraph (3)), art-169-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-3
- art-169-2/par-4: 相続税法第二十三条の二第一項第二号 → 相続税法 第二十三条の二第一項第二号 (Article 23-2, paragraph (1), item (ii)), art-23-2/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-1/item-2 (e-Gov law ID 325AC0000000073)
- art-169-2/par-5: 法第六十条第一項第一号 → 所得税法 第六十条第一項第一号 (Article 60, paragraph (1), item (i)), art-60/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-60/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-169-2/par-5/item-1: 法第六十条第三項 → 所得税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/ja/income-tax-act/art-60/par-3 (e-Gov law ID 340AC0000000033)
- art-169-2/par-5/item-1: 法第三十八条第一項 → 所得税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/income-tax-act/art-38/par-1 (e-Gov law ID 340AC0000000033)
- art-169-2/par-5/item-2: 法第三十八条第一項 → 所得税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/income-tax-act/art-38/par-1 (e-Gov law ID 340AC0000000033)
- art-169-2/par-6: 法第六十条第一項第一号 → 所得税法 第六十条第一項第一号 (Article 60, paragraph (1), item (i)), art-60/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-60/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-169-2/par-6/item-1: 法第六十条第三項 → 所得税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/ja/income-tax-act/art-60/par-3 (e-Gov law ID 340AC0000000033)
- art-169-2/par-6/item-1: 法第三十八条第一項 → 所得税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/income-tax-act/art-38/par-1 (e-Gov law ID 340AC0000000033)
- art-169-2/par-6/item-2: 法第三十八条第一項 → 所得税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/income-tax-act/art-38/par-1 (e-Gov law ID 340AC0000000033)
- art-169-2/par-7: 法第六十条第一項第一号 → 所得税法 第六十条第一項第一号 (Article 60, paragraph (1), item (i)), art-60/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-60/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-169-2/par-7/item-1: 法第六十条第三項 → 所得税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/ja/income-tax-act/art-60/par-3 (e-Gov law ID 340AC0000000033)
- art-169-2/par-7/item-2: 法第六十条第三項 → 所得税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/ja/income-tax-act/art-60/par-3 (e-Gov law ID 340AC0000000033)
- art-170/par-1: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-170/par-1: 法第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033)
- art-170/par-1/item-1: 第八十四条第一項 → 所得税法施行令 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-2#art-84/par-1
- art-170/par-1/item-2: 第八十四条第三項 → 所得税法施行令 第八十四条第三項 (Article 84, paragraph (3)), art-84/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-2#art-84/par-3
- art-170/par-2: 法第六十条の二第四項 → 所得税法 第六十条の二第四項 (Article 60-2, paragraph (4)), art-60-2/par-4 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-4 (e-Gov law ID 340AC0000000033)
- art-170/par-2: 租税特別措置法第三十七条の十第三項 → 租税特別措置法 第三十七条の十第三項 (Article 37-10, paragraph (3)), art-37-10/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3 (e-Gov law ID 332AC0000000026)
- art-170/par-2: 第四項 → 租税特別措置法 第三十七条の十第四項 (Article 37-10, paragraph (4)), art-37-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4 (e-Gov law ID 332AC0000000026)
- art-170/par-2: 第三十七条の十一第三項 → 租税特別措置法 第三十七条の十一第三項 (Article 37-11, paragraph (3)), art-37-11/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-3 (e-Gov law ID 332AC0000000026)
- art-170/par-2: 第四項 → 租税特別措置法 第三十七条の十一第四項 (Article 37-11, paragraph (4)), art-37-11/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4 (e-Gov law ID 332AC0000000026)
- art-170/par-2: 同法第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 (e-Gov law ID 332AC0000000026)
- art-170/par-2: 同法第三十七条の十一第一項 → 租税特別措置法 第三十七条の十一第一項 (Article 37-11, paragraph (1)), art-37-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-1 (e-Gov law ID 332AC0000000026)
- art-170/par-2: 同法第三十七条の十第二項 → 租税特別措置法 第三十七条の十第二項 (Article 37-10, paragraph (2)), art-37-10/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2 (e-Gov law ID 332AC0000000026)
- art-170/par-3: 法第六十条の二第五項 → 所得税法 第六十条の二第五項 (Article 60-2, paragraph (5)), art-60-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-5 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-1: 別表第一 → 出入国管理及び難民認定法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/immigration-control-act/appdx-1 (e-Gov law ID 326CO0000000319)
- art-170/par-3/item-2: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-2: この条 → 所得税法施行令 第百七十条 (Article 170), art-170 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170
- art-170/par-3/item-2: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-2: 同条第二項 → 所得税法 第百三十七条の二第二項 (Article 137-2, paragraph (2)), art-137-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-2 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-2: この号 → 所得税法施行令 第百七十条第三項第二号 (Article 170, paragraph (3), item (ii)), art-170/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-3/item-2
- art-170/par-3/item-2: 同条第十三項 → 所得税法 第百三十七条の二第十三項 (Article 137-2, paragraph (13)), art-137-2/par-13 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-13 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-2: 第五項 → 所得税法 第百三十七条の二第五項 (Article 137-2, paragraph (5)), art-137-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-5 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-2: 第八項 → 所得税法 第百三十七条の二第八項 (Article 137-2, paragraph (8)), art-137-2/par-8 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-8 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-2: 第九項 → 所得税法 第百三十七条の二第九項 (Article 137-2, paragraph (9)), art-137-2/par-9 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-9 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-2: 前号 → 所得税法施行令 第百七十条第三項第一号 (Article 170, paragraph (3), item (i)), art-170/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-3/item-1
- art-170/par-3/item-3: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-3: 同条第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-3: 同条第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-3: この号 → 所得税法施行令 第百七十条第三項第三号 (Article 170, paragraph (3), item (iii)), art-170/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-3/item-3
- art-170/par-3/item-3: 同条第十五項 → 所得税法 第百三十七条の三第十五項 (Article 137-3, paragraph (15)), art-137-3/par-15 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-15 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-3: 第六項 → 所得税法 第百三十七条の三第六項 (Article 137-3, paragraph (6)), art-137-3/par-6 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-6 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-3: 第九項 → 所得税法 第百三十七条の三第九項 (Article 137-3, paragraph (9)), art-137-3/par-9 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-9 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-3: 第十一項 → 所得税法 第百三十七条の三第十一項 (Article 137-3, paragraph (11)), art-137-3/par-11 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-11 (e-Gov law ID 340AC0000000033)
- art-170/par-3/item-3: 前二号 → 所得税法施行令 第百七十条第三項第一号 (Article 170, paragraph (3), item (i)), art-170/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-3/item-1
- art-170/par-3/item-3: 前二号 → 所得税法施行令 第百七十条第三項第二号 (Article 170, paragraph (3), item (ii)), art-170/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-3/item-2
- art-170/par-4: 法第六十条の二第八項 → 所得税法 第六十条の二第八項 (Article 60-2, paragraph (8)), art-60-2/par-8 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-8 (e-Gov law ID 340AC0000000033)
- art-170/par-4/item-1: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-170/par-4/item-1: この条 → 所得税法施行令 第百七十条 (Article 170), art-170 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170
- art-170/par-4/item-1: 次条 → 所得税法施行令 第百七十条の二 (Article 170-2), art-170-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-2
- art-170/par-4/item-2: 法第六十条の二第八項 → 所得税法 第六十条の二第八項 (Article 60-2, paragraph (8)), art-60-2/par-8 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-8 (e-Gov law ID 340AC0000000033)
- art-170/par-5: 法第六十条の二第八項第一号 → 所得税法 第六十条の二第八項第一号 (Article 60-2, paragraph (8), item (i)), art-60-2/par-8/item-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-8/item-1 (e-Gov law ID 340AC0000000033)
- art-170/par-5: 同項 → 所得税法 第六十条の二第八項 (Article 60-2, paragraph (8)), art-60-2/par-8 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-8 (e-Gov law ID 340AC0000000033)
- art-170/par-5/item-1: この号 → 所得税法施行令 第百七十条第五項第一号 (Article 170, paragraph (5), item (i)), art-170/par-5/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-1
- art-170/par-5/item-1: 法第六十条の二第十一項第一号 → 所得税法 第六十条の二第十一項第一号 (Article 60-2, paragraph (11), item (i)), art-60-2/par-11/item-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-11/item-1 (e-Gov law ID 340AC0000000033)
- art-170/par-5/item-1/sub-1: 第百六十七条の七第四項 → 所得税法施行令 第百六十七条の七第四項 (Article 167-7, paragraph (4)), art-167-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-4
- art-170/par-5/item-1/sub-1: この号 → 所得税法施行令 第百七十条第五項第一号 (Article 170, paragraph (5), item (i)), art-170/par-5/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-1
- art-170/par-5/item-1/sub-1: 同条第六項 → 所得税法施行令 第百六十七条の七第六項 (Article 167-7, paragraph (6)), art-167-7/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7#art-167-7/par-6
- art-170/par-5/item-1/sub-1: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-170/par-5/item-1/sub-1: この項 → 所得税法施行令 第百七十条第五項 (Article 170, paragraph (5)), art-170/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5
- art-170/par-5/item-2: 法第六十条の二第十一項第二号 → 所得税法 第六十条の二第十一項第二号 (Article 60-2, paragraph (11), item (ii)), art-60-2/par-11/item-2 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-11/item-2 (e-Gov law ID 340AC0000000033)
- art-170/par-5/item-2: この号 → 所得税法施行令 第百七十条第五項第二号 (Article 170, paragraph (5), item (ii)), art-170/par-5/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-2
- art-170/par-5/item-2: この項 → 所得税法施行令 第百七十条第五項 (Article 170, paragraph (5)), art-170/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5
- art-170/par-5/item-3: 第百十条第一項 → 所得税法施行令 第百十条第一項 (Article 110, paragraph (1)), art-110/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110/par-1
- art-170/par-5/item-3: 第二項 → 所得税法施行令 第百十条第二項 (Article 110, paragraph (2)), art-110/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110/par-2
- art-170/par-5/item-4: 第百十一条第二項 → 所得税法施行令 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-111/par-2
- art-170/par-5/item-5: 第百十二条第一項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-1
- art-170/par-5/item-6: 第百十二条第一項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-1
- art-170/par-5/item-6: 同条第二項 → 所得税法施行令 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-2
- art-170/par-5/item-7: 第百十二条第三項 → 所得税法施行令 第百十二条第三項 (Article 112, paragraph (3)), art-112/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-3
- art-170/par-5/item-7: この号 → 所得税法施行令 第百七十条第五項第七号 (Article 170, paragraph (5), item (vii)), art-170/par-5/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-7
- art-170/par-5/item-8: 第百十三条第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-1
- art-170/par-5/item-8/sub-1: 第百十三条第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-1
- art-170/par-5/item-8/sub-1: 第六十一条第六項第六号 → 所得税法施行令 第六十一条第六項第六号 (Article 61, paragraph (6), item (vi)), art-61/par-6/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-6
- art-170/par-5/item-8/sub-1: 次号 → 所得税法施行令 第百七十条第五項第九号 (Article 170, paragraph (5), item (ix)), art-170/par-5/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-9
- art-170/par-5/item-8/sub-2: 第百十三条第三項 → 所得税法施行令 第百十三条第三項 (Article 113, paragraph (3)), art-113/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-3
- art-170/par-5/item-9: 第百十三条第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-1
- art-170/par-5/item-9: 同条第二項 → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-2
- art-170/par-5/item-9/sub-1: 第百十三条第二項 → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-2
- art-170/par-5/item-9/sub-2: 第百十三条第三項 → 所得税法施行令 第百十三条第三項 (Article 113, paragraph (3)), art-113/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-3
- art-170/par-5/item-10: 第百十三条第六項 → 所得税法施行令 第百十三条第六項 (Article 113, paragraph (6)), art-113/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-6
- art-170/par-5/item-10/sub-1: 第百十三条第六項 → 所得税法施行令 第百十三条第六項 (Article 113, paragraph (6)), art-113/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-6
- art-170/par-5/item-10/sub-2: 第百十三条第七項 → 所得税法施行令 第百十三条第七項 (Article 113, paragraph (7)), art-113/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-7
- art-170/par-5/item-10-2: 第百十三条の二第一項 → 所得税法施行令 第百十三条の二第一項 (Article 113-2, paragraph (1)), art-113-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-1
- art-170/par-5/item-10-2/sub-1: 第百十三条の二第一項 → 所得税法施行令 第百十三条の二第一項 (Article 113-2, paragraph (1)), art-113-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-1
- art-170/par-5/item-10-2/sub-1: 同条第三項 → 所得税法施行令 第百十三条の二第三項 (Article 113-2, paragraph (3)), art-113-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-3
- art-170/par-5/item-10-2/sub-2: 第百十三条の二第二項 → 所得税法施行令 第百十三条の二第二項 (Article 113-2, paragraph (2)), art-113-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-2
- art-170/par-5/item-11: 第百十四条第一項 → 所得税法施行令 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-1
- art-170/par-5/item-12: 第百十四条第三項 → 所得税法施行令 第百十四条第三項 (Article 114, paragraph (3)), art-114/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-3
- art-170/par-5/item-13: 第百十四条第四項 → 所得税法施行令 第百十四条第四項 (Article 114, paragraph (4)), art-114/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-4
- art-170/par-5/item-14: 第二十七条 → 所得税法施行令 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-2/from-art-25#art-27
- art-170/par-5/item-14: 第百十四条第六項 → 所得税法施行令 第百十四条第六項 (Article 114, paragraph (6)), art-114/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-6
- art-170/par-5/item-15: 第百十五条 → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-115
- art-170/par-5/item-16: 投資信託及び投資法人に関する法律第二条第十七項 → e-Gov law 326AC0100000198, 第二条第十七項 (Article 2, paragraph (17)), art-2/par-17 — not held in this collection
- art-170/par-5/item-16: この項 → 所得税法施行令 第百七十条第五項 (Article 170, paragraph (5)), art-170/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5
- art-170/par-5/item-16: 第百十六条 → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-116
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十号 (Article 170, paragraph (5), item (x)), art-170/par-5/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-10
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十号の二 (Article 170, paragraph (5), item (x-2)), art-170/par-5/item-10-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-10-2
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十一号 (Article 170, paragraph (5), item (xi)), art-170/par-5/item-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-11
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十二号 (Article 170, paragraph (5), item (xii)), art-170/par-5/item-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-12
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十三号 (Article 170, paragraph (5), item (xiii)), art-170/par-5/item-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-13
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十四号 (Article 170, paragraph (5), item (xiv)), art-170/par-5/item-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-14
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十五号 (Article 170, paragraph (5), item (xv)), art-170/par-5/item-15 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-15
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十六号 (Article 170, paragraph (5), item (xvi)), art-170/par-5/item-16 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-16
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第三号 (Article 170, paragraph (5), item (iii)), art-170/par-5/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-3
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第四号 (Article 170, paragraph (5), item (iv)), art-170/par-5/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-4
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第五号 (Article 170, paragraph (5), item (v)), art-170/par-5/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-5
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第六号 (Article 170, paragraph (5), item (vi)), art-170/par-5/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-6
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第七号 (Article 170, paragraph (5), item (vii)), art-170/par-5/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-7
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第八号 (Article 170, paragraph (5), item (viii)), art-170/par-5/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-8
- art-170/par-6: 前項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第九号 (Article 170, paragraph (5), item (ix)), art-170/par-5/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-9
- art-170/par-6: 第百十条 → 所得税法施行令 第百十条 (Article 110), art-110 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110
- art-170/par-6: 第百十一条第二項 → 所得税法施行令 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-111/par-2
- art-170/par-6: 第百十二条 → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112
- art-170/par-6: 第百十三条第一項から第三項まで → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-1
- art-170/par-6: 第百十三条第一項から第三項まで → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-2
- art-170/par-6: 第百十三条第一項から第三項まで → 所得税法施行令 第百十三条第三項 (Article 113, paragraph (3)), art-113/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-3
- art-170/par-6: 第六項 → 所得税法施行令 第百十三条第六項 (Article 113, paragraph (6)), art-113/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-6
- art-170/par-6: 第七項 → 所得税法施行令 第百十三条第七項 (Article 113, paragraph (7)), art-113/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-7
- art-170/par-6: 第百十三条の二第一項 → 所得税法施行令 第百十三条の二第一項 (Article 113-2, paragraph (1)), art-113-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-1
- art-170/par-6: 第二項 → 所得税法施行令 第百十三条の二第二項 (Article 113-2, paragraph (2)), art-113-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-2
- art-170/par-6: 第百十四条第一項 → 所得税法施行令 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-1
- art-170/par-6: 第三項 → 所得税法施行令 第百十四条第三項 (Article 114, paragraph (3)), art-114/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-3
- art-170/par-6: 第四項 → 所得税法施行令 第百十四条第四項 (Article 114, paragraph (4)), art-114/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-4
- art-170/par-6: 第六項 → 所得税法施行令 第百十四条第六項 (Article 114, paragraph (6)), art-114/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-6
- art-170/par-6: 第百十五条 → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-115
- art-170/par-6: 第百十六条 → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-116
- art-170/par-6: 第百十条第一項 → 所得税法施行令 第百十条第一項 (Article 110, paragraph (1)), art-110/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110/par-1
- art-170/par-6: 同条第二項 → 所得税法施行令 第百十条第二項 (Article 110, paragraph (2)), art-110/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110/par-2
- art-170/par-6: 第百十二条第一項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-1
- art-170/par-6: 法第二十五条第一項第一号 → 所得税法 第二十五条第一項第一号 (Article 25, paragraph (1), item (i)), art-25/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-170/par-6: 同条第二項 → 所得税法施行令 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-2
- art-170/par-6: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-170/par-6: 同条第三項 → 所得税法施行令 第百十二条第三項 (Article 112, paragraph (3)), art-112/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-3
- art-170/par-6: 法第二十五条第一項第二号 → 所得税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-25/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-170/par-6: 法第二十五条第一項第三号 → 所得税法 第二十五条第一項第三号 (Article 25, paragraph (1), item (iii)), art-25/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-25/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-170/par-7: 法第六十条の二第十一項第三号 → 所得税法 第六十条の二第十一項第三号 (Article 60-2, paragraph (11), item (iii)), art-60-2/par-11/item-3 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-11/item-3 (e-Gov law ID 340AC0000000033)
- art-170/par-7: 第五項第三号から第五号まで → 所得税法施行令 第百七十条第五項第三号 (Article 170, paragraph (5), item (iii)), art-170/par-5/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-3
- art-170/par-7: 第五項第三号から第五号まで → 所得税法施行令 第百七十条第五項第四号 (Article 170, paragraph (5), item (iv)), art-170/par-5/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-4
- art-170/par-7: 第五項第三号から第五号まで → 所得税法施行令 第百七十条第五項第五号 (Article 170, paragraph (5), item (v)), art-170/par-5/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-5
- art-170/par-7: 第七号 → 所得税法施行令 第百七十条第五項第七号 (Article 170, paragraph (5), item (vii)), art-170/par-5/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-7
- art-170/par-7: 第八号 → 所得税法施行令 第百七十条第五項第八号 (Article 170, paragraph (5), item (viii)), art-170/par-5/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-8
- art-170/par-7: 第十号 → 所得税法施行令 第百七十条第五項第十号 (Article 170, paragraph (5), item (x)), art-170/par-5/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-10
- art-170/par-7: 第十号の二 → 所得税法施行令 第百七十条第五項第十号の二 (Article 170, paragraph (5), item (x-2)), art-170/par-5/item-10-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-10-2
- art-170/par-7: 第十五号から第十七号まで → 所得税法施行令 第百七十条第五項第十五号 (Article 170, paragraph (5), item (xv)), art-170/par-5/item-15 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-15
- art-170/par-7: 第十五号から第十七号まで → 所得税法施行令 第百七十条第五項第十六号 (Article 170, paragraph (5), item (xvi)), art-170/par-5/item-16 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-16
- art-170/par-7: 第十五号から第十七号まで → 所得税法施行令 第百七十条第五項第十七号 (Article 170, paragraph (5), item (xvii)), art-170/par-5/item-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-17
- art-170/par-8: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-170/par-8: 同条第八項 → 所得税法 第六十条の二第八項 (Article 60-2, paragraph (8)), art-60-2/par-8 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-8 (e-Gov law ID 340AC0000000033)
- art-170/par-8: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 (e-Gov law ID 340AC0000000033)
- art-170/par-8: 第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-170/par-8: この項 → 所得税法施行令 第百七十条第八項 (Article 170, paragraph (8)), art-170/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-8
- art-170/par-8: 第六十条の三第一項 → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 (e-Gov law ID 340AC0000000033)
- art-170/par-9: 前項 → 所得税法施行令 第百七十条第八項 (Article 170, paragraph (8)), art-170/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-8
- art-170/par-9: この項 → 所得税法施行令 第百七十条第九項 (Article 170, paragraph (9)), art-170/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-9
- art-170/par-9: 法第六十条の二第十一項 → 所得税法 第六十条の二第十一項 (Article 60-2, paragraph (11)), art-60-2/par-11 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-11 (e-Gov law ID 340AC0000000033)
- art-170-2/par-1: 法第六十条の三第五項 → 所得税法 第六十条の三第五項 (Article 60-3, paragraph (5)), art-60-3/par-5 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-5 (e-Gov law ID 340AC0000000033)
- art-170-2/par-1: 前条第三項 → 所得税法施行令 第百七十条第三項 (Article 170, paragraph (3)), art-170/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-3
- art-170-2/par-2: 前条第五項 → 所得税法施行令 第百七十条第五項 (Article 170, paragraph (5)), art-170/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5
- art-170-2/par-2: 法第六十条の三第八項第一号 → 所得税法 第六十条の三第八項第一号 (Article 60-3, paragraph (8), item (i)), art-60-3/par-8/item-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-8/item-1 (e-Gov law ID 340AC0000000033)
- art-170-2/par-2: 法第六十条の三第八項 → 所得税法 第六十条の三第八項 (Article 60-3, paragraph (8)), art-60-3/par-8 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-8 (e-Gov law ID 340AC0000000033)
- art-170-2/par-2: 同条第一項 → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 (e-Gov law ID 340AC0000000033)
- art-170-2/par-2: 同項第一号 → 所得税法施行令 第百七十条第五項第一号 (Article 170, paragraph (5), item (i)), art-170/par-5/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-1
- art-170-2/par-2: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第十号 (Article 170, paragraph (5), item (x)), art-170/par-5/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-10
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第十号の二 (Article 170, paragraph (5), item (x-2)), art-170/par-5/item-10-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-10-2
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第十一号 (Article 170, paragraph (5), item (xi)), art-170/par-5/item-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-11
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第十二号 (Article 170, paragraph (5), item (xii)), art-170/par-5/item-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-12
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第十三号 (Article 170, paragraph (5), item (xiii)), art-170/par-5/item-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-13
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第十四号 (Article 170, paragraph (5), item (xiv)), art-170/par-5/item-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-14
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第十五号 (Article 170, paragraph (5), item (xv)), art-170/par-5/item-15 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-15
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第十六号 (Article 170, paragraph (5), item (xvi)), art-170/par-5/item-16 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-16
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第十七号 (Article 170, paragraph (5), item (xvii)), art-170/par-5/item-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-17
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第二号 (Article 170, paragraph (5), item (ii)), art-170/par-5/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-2
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第三号 (Article 170, paragraph (5), item (iii)), art-170/par-5/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-3
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第四号 (Article 170, paragraph (5), item (iv)), art-170/par-5/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-4
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第五号 (Article 170, paragraph (5), item (v)), art-170/par-5/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-5
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第六号 (Article 170, paragraph (5), item (vi)), art-170/par-5/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-6
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第七号 (Article 170, paragraph (5), item (vii)), art-170/par-5/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-7
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第八号 (Article 170, paragraph (5), item (viii)), art-170/par-5/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-8
- art-170-2/par-2: 同項第二号から第十七号まで → 所得税法施行令 第百七十条第五項第九号 (Article 170, paragraph (5), item (ix)), art-170/par-5/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-9
- art-170-2/par-3: 前条第六項 → 所得税法施行令 第百七十条第六項 (Article 170, paragraph (6)), art-170/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-6
- art-170-2/par-3: 前項 → 所得税法施行令 第百七十条の二第二項 (Article 170-2, paragraph (2)), art-170-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-2/par-2
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十号 (Article 170, paragraph (5), item (x)), art-170/par-5/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-10
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十号の二 (Article 170, paragraph (5), item (x-2)), art-170/par-5/item-10-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-10-2
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十一号 (Article 170, paragraph (5), item (xi)), art-170/par-5/item-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-11
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十二号 (Article 170, paragraph (5), item (xii)), art-170/par-5/item-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-12
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十三号 (Article 170, paragraph (5), item (xiii)), art-170/par-5/item-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-13
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十四号 (Article 170, paragraph (5), item (xiv)), art-170/par-5/item-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-14
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十五号 (Article 170, paragraph (5), item (xv)), art-170/par-5/item-15 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-15
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第十六号 (Article 170, paragraph (5), item (xvi)), art-170/par-5/item-16 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-16
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第三号 (Article 170, paragraph (5), item (iii)), art-170/par-5/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-3
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第四号 (Article 170, paragraph (5), item (iv)), art-170/par-5/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-4
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第五号 (Article 170, paragraph (5), item (v)), art-170/par-5/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-5
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第六号 (Article 170, paragraph (5), item (vi)), art-170/par-5/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-6
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第七号 (Article 170, paragraph (5), item (vii)), art-170/par-5/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-7
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第八号 (Article 170, paragraph (5), item (viii)), art-170/par-5/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-8
- art-170-2/par-3: 同条第五項第三号から第十六号まで → 所得税法施行令 第百七十条第五項第九号 (Article 170, paragraph (5), item (ix)), art-170/par-5/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-5/item-9
- art-170-2/par-3: 第百十条 → 所得税法施行令 第百十条 (Article 110), art-110 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-110
- art-170-2/par-3: 第百十一条第二項 → 所得税法施行令 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-111/par-2
- art-170-2/par-3: 第百十二条 → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112
- art-170-2/par-3: 第百十三条第一項から第三項まで → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-1
- art-170-2/par-3: 第百十三条第一項から第三項まで → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-2
- art-170-2/par-3: 第百十三条第一項から第三項まで → 所得税法施行令 第百十三条第三項 (Article 113, paragraph (3)), art-113/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-3
- art-170-2/par-3: 第六項 → 所得税法施行令 第百十三条第六項 (Article 113, paragraph (6)), art-113/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-6
- art-170-2/par-3: 第七項 → 所得税法施行令 第百十三条第七項 (Article 113, paragraph (7)), art-113/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-7
- art-170-2/par-3: 第百十三条の二第一項 → 所得税法施行令 第百十三条の二第一項 (Article 113-2, paragraph (1)), art-113-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-1
- art-170-2/par-3: 第二項 → 所得税法施行令 第百十三条の二第二項 (Article 113-2, paragraph (2)), art-113-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-2
- art-170-2/par-3: 第百十四条第一項 → 所得税法施行令 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-1
- art-170-2/par-3: 第三項 → 所得税法施行令 第百十四条第三項 (Article 114, paragraph (3)), art-114/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-3
- art-170-2/par-3: 第四項 → 所得税法施行令 第百十四条第四項 (Article 114, paragraph (4)), art-114/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-4
- art-170-2/par-3: 第六項 → 所得税法施行令 第百十四条第六項 (Article 114, paragraph (6)), art-114/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-6
- art-170-2/par-3: 第百十五条 → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-115
- art-170-2/par-3: 第百十六条 → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-116
- art-170-2/par-3: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-170-2/par-3: 法第六十条の三第一項 → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 (e-Gov law ID 340AC0000000033)
- art-170-2/par-4: 法第六十条の三第十項第二号 → 所得税法 第六十条の三第十項第二号 (Article 60-3, paragraph (10), item (ii)), art-60-3/par-10/item-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-10/item-2 (e-Gov law ID 340AC0000000033)
- art-170-2/par-5: 前項 → 所得税法施行令 第百七十条の二第四項 (Article 170-2, paragraph (4)), art-170-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-2/par-4
- art-170-2/par-6: 前条第八項 → 所得税法施行令 第百七十条第八項 (Article 170, paragraph (8)), art-170/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-8
- art-170-2/par-6: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 (e-Gov law ID 340AC0000000033)
- art-170-2/par-6: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-2 (e-Gov law ID 340AC0000000033)
- art-170-2/par-6: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-3 (e-Gov law ID 340AC0000000033)
- art-170-2/par-6: 同条第八項 → 所得税法 第六十条の三第八項 (Article 60-3, paragraph (8)), art-60-3/par-8 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-8 (e-Gov law ID 340AC0000000033)
- art-170-2/par-7: 前項 → 所得税法施行令 第百七十条の二第六項 (Article 170-2, paragraph (6)), art-170-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-2/par-6
- art-170-2/par-7: この項 → 所得税法施行令 第百七十条の二第七項 (Article 170-2, paragraph (7)), art-170-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-170-2/par-7
- art-170-2/par-7: 法第六十条の二第十一項 → 所得税法 第六十条の二第十一項 (Article 60-2, paragraph (11)), art-60-2/par-11 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-11 (e-Gov law ID 340AC0000000033)
- art-170-2/par-7: 法第六十条の三第十二項 → 所得税法 第六十条の三第十二項 (Article 60-3, paragraph (12)), art-60-3/par-12 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-12 (e-Gov law ID 340AC0000000033)
- art-170-2/par-7: 前条第八項 → 所得税法施行令 第百七十条第八項 (Article 170, paragraph (8)), art-170/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-8
- art-170-3/par-1: 法第六十条の四第一項 → 所得税法 第六十条の四第一項 (Article 60-4, paragraph (1)), art-60-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-4/par-1 (e-Gov law ID 340AC0000000033)
- art-170-3/par-1: 第二項 → 所得税法 第六十条の四第二項 (Article 60-4, paragraph (2)), art-60-4/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-4/par-2 (e-Gov law ID 340AC0000000033)
- art-170-3/par-1: 法第五十七条の三第一項 → 所得税法 第五十七条の三第一項 (Article 57-3, paragraph (1)), art-57-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-57-3/par-1 (e-Gov law ID 340AC0000000033)
- art-170-3/par-1: 法第六十条の四第三項 → 所得税法 第六十条の四第三項 (Article 60-4, paragraph (3)), art-60-4/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-4/par-3 (e-Gov law ID 340AC0000000033)
- art-170-3/par-2: 法第六十条の四第三項 → 所得税法 第六十条の四第三項 (Article 60-4, paragraph (3)), art-60-4/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-4/par-3 (e-Gov law ID 340AC0000000033)
- art-170-3/par-2/item-2: 法第九十五条の二第一項 → 所得税法 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-95-2/par-1 (e-Gov law ID 340AC0000000033)
- art-170-3/par-2/item-2: 外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号）第三条第一項 → e-Gov law 337AC0000000144, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-170-3/par-2/item-2: 同法第二条第三号 → e-Gov law 337AC0000000144, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-170-3/par-2/item-2: 同法第五条 → e-Gov law 337AC0000000144, 第五条 (Article 5), art-5 — not held in this collection
- art-171/par-1: 法第六十一条第一項 → 所得税法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/income-tax-act/art-61/par-1 (e-Gov law ID 340AC0000000033)
- art-172/par-1: 法第六十一条第二項 → 所得税法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/ja/income-tax-act/art-61/par-2 (e-Gov law ID 340AC0000000033)
- art-172/par-1: 第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-172/par-2: 前項 → 所得税法施行令 第百七十二条第一項 (Article 172, paragraph (1)), art-172/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-172/par-1
- art-172/par-2: 資産再評価法（昭和二十五年法律第百十号）第八条第一項 → e-Gov law 325AC0000000110, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-172/par-2: 同法第十条第一項 → e-Gov law 325AC0000000110, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-172/par-2: 第十六条 → e-Gov law 325AC0000000110, 第十六条 (Article 16), art-16 — not held in this collection
- art-172/par-2: 同法第二条第三項 → e-Gov law 325AC0000000110, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-172/par-2: 法第六十一条第二項 → 所得税法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/ja/income-tax-act/art-61/par-2 (e-Gov law ID 340AC0000000033)
- art-172/par-2: 第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-172/par-3: 法第六十一条第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-172/par-3: 法第三十八条第二項 → 所得税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/income-tax-act/art-38/par-2 (e-Gov law ID 340AC0000000033)
- art-173/par-1: 法第六十一条第四項 → 所得税法 第六十一条第四項 (Article 61, paragraph (4)), art-61/par-4 — https://japanlaw.org/ja/income-tax-act/art-61/par-4 (e-Gov law ID 340AC0000000033)
- art-173/par-1/item-1: 金融商品取引法第百三十条 → 金融商品取引法 第百三十条 (Article 130), art-130 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-130 (e-Gov law ID 323AC0000000025)
- art-173/par-1/item-1: この条 → 所得税法施行令 第百七十三条 (Article 173), art-173 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-173
- art-173/par-1/item-2: 前号 → 所得税法施行令 第百七十三条第一項第一号 (Article 173, paragraph (1), item (i)), art-173/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-173/par-1/item-1
- art-173/par-1/item-2: この号 → 所得税法施行令 第百七十三条第一項第二号 (Article 173, paragraph (1), item (ii)), art-173/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-173/par-1/item-2
- art-174/par-1: 第七十九条第一項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1
- art-174/par-1: この条 → 所得税法施行令 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174
- art-174/par-1: 法第三十三条第一項 → 所得税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-1 (e-Gov law ID 340AC0000000033)
- art-174/par-1: 第一号 → 所得税法施行令 第百七十四条第一項第一号 (Article 174, paragraph (1), item (i)), art-174/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-1/item-1
- art-174/par-1: 第二号 → 所得税法施行令 第百七十四条第一項第二号 (Article 174, paragraph (1), item (ii)), art-174/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-1/item-2
- art-174/par-1/item-2: 前号 → 所得税法施行令 第百七十四条第一項第一号 (Article 174, paragraph (1), item (i)), art-174/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-1/item-1
- art-174/par-1/item-2: この条 → 所得税法施行令 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174
- art-174/par-2: 前項 → 所得税法施行令 第百七十四条第一項 (Article 174, paragraph (1)), art-174/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-1
- art-174/par-3: 第一項 → 所得税法施行令 第百七十四条第一項 (Article 174, paragraph (1)), art-174/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-1
- art-174/par-3: この項 → 所得税法施行令 第百七十四条第三項 (Article 174, paragraph (3)), art-174/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-3
- art-174/par-4: 第一項 → 所得税法施行令 第百七十四条第一項 (Article 174, paragraph (1)), art-174/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-1
- art-174/par-4: 第百七十二条第一項 → 所得税法施行令 第百七十二条第一項 (Article 172, paragraph (1)), art-172/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-172/par-1
- art-174/par-4: 第二項 → 所得税法施行令 第百七十二条第二項 (Article 172, paragraph (2)), art-172/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-172/par-2
- art-175/par-1: 前条第一項 → 所得税法施行令 第百七十四条第一項 (Article 174, paragraph (1)), art-174/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-1
- art-175/par-1: この条 → 所得税法施行令 第百七十五条 (Article 175), art-175 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-175
- art-175/par-1: 法第三十三条第一項 → 所得税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-1 (e-Gov law ID 340AC0000000033)
- art-175/par-1: 前条第一項第二号 → 所得税法施行令 第百七十四条第一項第二号 (Article 174, paragraph (1), item (ii)), art-174/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-1/item-2
- art-175/par-2: 第八十条 → 所得税法施行令 第八十条 (Article 80), art-80 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-80
- art-175/par-2: 同条第一項 → 所得税法施行令 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-80/par-1
- art-176/par-1: 第七十九条第一項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1
- art-176/par-1: この条 → 所得税法施行令 第百七十六条 (Article 176), art-176 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176
- art-176/par-1: 法第三十三条第一項 → 所得税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-1 (e-Gov law ID 340AC0000000033)
- art-176/par-1: 第一号 → 所得税法施行令 第百七十六条第一項第一号 (Article 176, paragraph (1), item (i)), art-176/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176/par-1/item-1
- art-176/par-1: 第二号 → 所得税法施行令 第百七十六条第一項第二号 (Article 176, paragraph (1), item (ii)), art-176/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176/par-1/item-2
- art-176/par-1/item-2: 前号 → 所得税法施行令 第百七十六条第一項第一号 (Article 176, paragraph (1), item (i)), art-176/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176/par-1/item-1
- art-176/par-2: 前項 → 所得税法施行令 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176/par-1
- art-176/par-3: 第一項 → 所得税法施行令 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176/par-1
- art-176/par-3: 第百七十二条第一項 → 所得税法施行令 第百七十二条第一項 (Article 172, paragraph (1)), art-172/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2#art-172/par-1
- art-177/par-1: 前条第一項 → 所得税法施行令 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176/par-1
- art-177/par-1: この条 → 所得税法施行令 第百七十七条 (Article 177), art-177 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-177
- art-177/par-1: 法第三十三条第一項 → 所得税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-1 (e-Gov law ID 340AC0000000033)
- art-177/par-2: 第八十条 → 所得税法施行令 第八十条 (Article 80), art-80 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-80
- art-177/par-2: 同条第一項 → 所得税法施行令 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-80/par-1
- art-178/par-1: 法第六十二条第一項 → 所得税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/income-tax-act/art-62/par-1 (e-Gov law ID 340AC0000000033)
- art-178/par-1/item-2: 前号 → 所得税法施行令 第百七十八条第一項第一号 (Article 178, paragraph (1), item (i)), art-178/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-1/item-1
- art-178/par-1/item-2: 次号 → 所得税法施行令 第百七十八条第一項第三号 (Article 178, paragraph (1), item (iii)), art-178/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-1/item-3
- art-178/par-1/item-3: 第二十五条 → 所得税法施行令 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-2/from-art-25#art-25
- art-178/par-2: 法第六十二条第一項 → 所得税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/income-tax-act/art-62/par-1 (e-Gov law ID 340AC0000000033)
- art-178/par-2/item-2: 前号 → 所得税法施行令 第百七十八条第二項第一号 (Article 178, paragraph (2), item (i)), art-178/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-2/item-1
- art-178/par-3: 法第六十二条第一項 → 所得税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/income-tax-act/art-62/par-1 (e-Gov law ID 340AC0000000033)
- art-178/par-3/item-1: 法第三十八条第一項 → 所得税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/income-tax-act/art-38/par-1 (e-Gov law ID 340AC0000000033)
- art-178/par-3/item-1: 次号 → 所得税法施行令 第百七十八条第三項第二号 (Article 178, paragraph (3), item (ii)), art-178/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-3/item-2
- art-178/par-3/item-1: 同項 → 所得税法施行令 第百七十八条第三項 (Article 178, paragraph (3)), art-178/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-178/par-3
- art-178/par-3/item-1: 法第六十一条第二項 → 所得税法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/ja/income-tax-act/art-61/par-2 (e-Gov law ID 340AC0000000033)
- art-178/par-3/item-2: 法第三十八条第二項 → 所得税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/income-tax-act/art-38/par-2 (e-Gov law ID 340AC0000000033)
- art-178/par-3/item-2: 法第六十一条第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/income-tax-act/art-61/par-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 as 令和八年政令第九十三号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/340CO0000000096/20280101_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-20261106T163957-055, 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-20261106T163957-055, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-060, 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-20261106T163957-060, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-044, 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-20261106T173921-044, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-045, 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-20261106T173921-045, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-046, 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-20261106T173921-046, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-047, 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-20261106T173921-047, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation of amended wording, batch income-tax-act-enforcement-order-amendments-20261106T173921-002, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch income-tax-act-enforcement-order-amendments-20261106T173921-002, 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