# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百八条 (Article 108) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-108. 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: 第百八条 (Article 108)（有価証券の法定評価方法） — address `art-108` - 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-108 - 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. --- ### 第百八条（有価証券の法定評価方法） — Statutory Valuation Method for Securities caption: machine translation, not official art-108 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-108 **第一項** 法第四十八条第一項（有価証券の譲渡原価等の計算及びその評価の方法）に規定する政令で定める方法は、第百五条第一項第一号（総平均法）に掲げる総平均法により算出した取得価額による評価の方法とする。 art-108/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-108/par-1 The method specified by Cabinet Order prescribed in Article 48, paragraph (1) (Calculation of Costs of Transferred Securities and Valuation Methods) of the Act is the valuation method using the acquisition price calculated by the total average method set forth in Article 105, paragraph (1), item (i) (Total Average Method). machine translation, not official **第二項** 税務署長は、居住者が有価証券につき選定した評価の方法（その評価の方法を届け出なかつた居住者がよるべきこととされている前項に規定する評価の方法を含む。以下この項において同じ。）により評価しなかつた場合において、その居住者が行つた評価の方法がその居住者の選定した評価の方法以外の第百五条第一項に規定する評価の方法に該当し、かつ、その行つた評価の方法によつてもその居住者の各年分の事業所得の金額の計算を適正に行うことができると認めるときは、その行つた評価の方法により計算した各年分の事業所得の金額を基礎として更正又は決定をすることができる。 art-108/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-108/par-2 In the case where a Resident did not make a valuation by the valuation method the Resident selected for Securities (including the valuation method prescribed in the preceding paragraph that a Resident who has not notified a valuation method is to use; the same applies hereinafter in this paragraph), if a district director finds that the valuation method the Resident used falls under a valuation method prescribed in Article 105, paragraph (1) other than the valuation method the Resident selected, and that the Resident's amount of business income for each year can be properly calculated even by the valuation method the Resident used, the district director may make a Reassessment or determination on the basis of the amount of business income for each year calculated by the valuation method the Resident used. machine translation, not official --- ## Cites - art-108/par-1: 法第四十八条第一項 → 所得税法 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/ja/income-tax-act/art-48/par-1 (e-Gov law ID 340AC0000000033) - art-108/par-1: 第百五条第一項第一号 → 所得税法施行令 第百五条第一項第一号 (Article 105, paragraph (1), item (i)), art-105/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-105/par-1/item-1 - art-108/par-2: 前項 → 所得税法施行令 第百八条第一項 (Article 108, paragraph (1)), art-108/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-108/par-1 - art-108/par-2: この項 → 所得税法施行令 第百八条第二項 (Article 108, paragraph (2)), art-108/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-108/par-2 - art-108/par-2: 第百五条第一項 → 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 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百七条第一項（有価証券の評価の方法の変更手続） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-107/par-1 - 所得税法施行令 第百八条第二項（有価証券の法定評価方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-108/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 附則第二条第一項（有価証券の評価の方法に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3552-40/art-2/par-1 - 所得税法施行規則 第六十条第三項（決算） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-3 (e-Gov law ID 340M50000040011) --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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