# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百六条 (Article 106) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-106. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百六条 (Article 106)（有価証券の評価の方法の選定） — address `art-106` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-106 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百六条（有価証券の評価の方法の選定） — Selection of Valuation Methods for Securities caption: machine translation, not official art-106 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-106 **第一項** 有価証券の評価の方法は、その種類ごとに選定しなければならない。 art-106/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-106/par-1 The valuation method for Securities must be selected for each type of Securities. machine translation, not official **第二項** 居住者は、事業所得の基因となる有価証券を取得した場合（その取得した日の属する年の前年以前においてその有価証券と種類を同じくする有価証券で事業所得の基因となるものにつきこの項の規定による届出をすべき場合を除く。）には、同日の属する年分の所得税に係る確定申告期限までに、その有価証券と種類を同じくする有価証券につき、前条第一項に規定する評価の方法のうちそのよるべき方法を書面により納税地の所轄税務署長に届け出なければならない。 art-106/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-106/par-2 In the case where a Resident has acquired Securities that give rise to business income (excluding the case where a notification under this paragraph is to be made, in a year preceding the year in which the date of acquisition falls or in an earlier year, regarding Securities of the same type as those Securities that give rise to business income), the Resident must notify the competent district director with jurisdiction over the place for tax payment in writing, by the Filing Deadline for the income tax for the year in which that date falls, of the valuation method to be used, from among the valuation methods prescribed in paragraph (1) of the preceding Article, regarding Securities of the same type as those Securities. machine translation, not official --- ## Cites - art-106/par-2: この項 → 所得税法施行令 第百六条第二項 (Article 106, paragraph (2)), art-106/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-106/par-2 - art-106/par-2: 前条第一項 → 所得税法施行令 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-105/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百六条第二項（有価証券の評価の方法の選定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-106/par-2 - 所得税法施行令 第百十九条第一項（信用取引等による株式又は公社債の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-119/par-1 - 所得税法施行令 附則第七条第一項（有価証券の評価に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-7/par-1 - 所得税法施行令 附則第二条第二項（有価証券に準ずるものの範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-2/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-031, 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