# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百九条 (Article 109)

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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: 第百九条 (Article 109)（有価証券の取得価額） — address `art-109`
- 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-109
- 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.

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### 第百九条（有価証券の取得価額） — Acquisition Price of Securities
<sup>caption: machine translation, not official</sup>
<sup>art-109 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109</sup>

        **第一項**  第百五条第一項（有価証券の評価の方法）の規定による有価証券の評価額の計算の基礎となる有価証券の取得価額は、別段の定めがあるものを除き、次の各号に掲げる有価証券の区分に応じ当該各号に定める金額とする。
        <sup>art-109/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1</sup>
        Except as otherwise provided, the acquisition price of Securities that forms the basis for calculating the assessed value of Securities under Article 105, paragraph (1) (Valuation Methods for Securities) is, according to the category of Securities set forth in each of the following items, the amount specified in that item.
        <sup>machine translation, not official</sup>

          **一**  金銭の払込みにより取得した有価証券（第三号に該当するものを除く。）　その払込みをした金銭の額（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（定義）に規定する新投資口予約権を含む。以下この号及び第四号において同じ。）の行使により取得した有価証券にあつては当該新株予約権の取得価額を含むものとし、その金銭の払込みによる取得のために要した費用がある場合には、その費用の額を加算した金額）
          <sup>art-109/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-1</sup>
          Securities acquired through payment of money (excluding those falling under item (iii)): the amount of the money paid (for Securities acquired through the exercise of a share option (including a subscription right for new investment units prescribed in Article 2, paragraph (17) (Definitions) of the Act on Investment Trusts and Investment Corporations; the same applies hereinafter in this item and item (iv)), the acquisition price of that share option is included, and if there are expenses required for the acquisition through that payment of money, the amount obtained by adding the amount of those expenses);
          <sup>machine translation, not official</sup>

          **二**  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　その特定譲渡制限付株式又は承継譲渡制限付株式の同項に規定する譲渡についての制限が解除された日（同日前に同項の個人が死亡した場合において、当該個人の死亡の時に同条第二項第二号に規定する事由に該当しないことが確定している当該特定譲渡制限付株式又は承継譲渡制限付株式については、当該個人の死亡の日）における価額
          <sup>art-109/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-2</sup>
          Specified restricted shares or succeeding restricted shares prescribed in Article 84, paragraph (1) (Value of Restricted Shares, etc.): the value, on the day on which the restriction on transfer prescribed in that paragraph was lifted on those specified restricted shares or succeeding restricted shares (if the individual referred to in that paragraph died before that day, for those specified restricted shares or succeeding restricted shares regarding which it had been confirmed, at the time of the individual's death, that they do not fall under the grounds prescribed in paragraph (2), item (ii) of that Article, the day of the individual's death);
          <sup>machine translation, not official</sup>

          **三**  発行法人から与えられた第八十四条第三項の規定に該当する場合における同項各号に掲げる権利の行使により取得した有価証券　その有価証券のその権利の行使の日（同項第三号に掲げる権利の行使により取得した有価証券にあつては、当該権利に基づく払込み又は給付の期日（払込み又は給付の期間の定めがある場合には、当該払込み又は給付をした日））における価額
          <sup>art-109/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-3</sup>
          Securities acquired through the exercise of a right set forth in the items of Article 84, paragraph (3) that was given by the issuing corporation, in the case where it falls under the provisions of that paragraph: the value of those Securities on the day of the exercise of that right (for Securities acquired through the exercise of a right set forth in item (iii) of that paragraph, the due date for payment or delivery based on that right (if a period for payment or delivery is specified, the day on which that payment or delivery was made));
          <sup>machine translation, not official</sup>

          **四**  発行法人に対し新たな払込み又は給付を要しないで取得した当該発行法人の株式（出資及び投資口（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口をいう。次条第一項において同じ。）を含む。以下この目において同じ。）又は新株予約権のうち、当該発行法人の株主等として与えられる場合（当該発行法人の他の株主等に損害を及ぼすおそれがないと認められる場合に限る。）の当該株式又は新株予約権　零
          <sup>art-109/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-4</sup>
          Shares of an issuing corporation (including capital contributions and investment units (meaning investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; the same applies in paragraph (1) of the following Article); the same applies hereinafter in this Division) or share options acquired without requiring any new payment or delivery to that issuing corporation, which are those shares or share options given in the capacity of Shareholder, Member, or Other Investor of that issuing corporation (limited to the case where it is found that there is no risk of harming other Shareholders, Members, or Other Investors of that issuing corporation): zero;
          <sup>machine translation, not official</sup>

          **五**  購入した有価証券（第三号に該当するものを除く。）　その購入の代価（購入手数料その他その有価証券の購入のために要した費用がある場合には、その費用の額を加算した金額）
          <sup>art-109/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-5</sup>
          Securities that have been purchased (excluding those falling under item (iii)): the purchase price (if there are purchase commissions or other expenses required for the purchase of those Securities, the amount obtained by adding the amount of those expenses);
          <sup>machine translation, not official</sup>

          **六**  前各号に掲げる有価証券以外の有価証券　その取得の時におけるその有価証券の取得のために通常要する価額
          <sup>art-109/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-6</sup>
          Securities other than the Securities set forth in the preceding items: the amount normally required for acquiring those Securities at the time of their acquisition.
          <sup>machine translation, not official</sup>

        **第二項**  次の各号に掲げる有価証券の前項に規定する取得価額は、当該各号に定める金額とする。
        <sup>art-109/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-2</sup>
        The acquisition price prescribed in the preceding paragraph of the Securities set forth in each of the following items is the amount specified in that item.
        <sup>machine translation, not official</sup>

          **一**  贈与、相続又は遺贈により取得した有価証券（法第四十条第一項第一号（棚卸資産の贈与等の場合の総収入金額算入）に掲げる贈与又は遺贈により取得したものを除く。）　被相続人の死亡の時において、当該被相続人がその有価証券につきよるべきものとされていた評価の方法により評価した金額
          <sup>art-109/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-2/item-1</sup>
          Securities acquired by gift, inheritance, or bequest (excluding those acquired through a gift or bequest set forth in Article 40, paragraph (1), item (i) (Inclusion of Gifts of Inventory in Gross Revenue) of the Act): the amount valued, at the time of the death of the decedent, by the valuation method that the decedent was to use for those Securities;
          <sup>machine translation, not official</sup>

          **二**  法第四十条第一項第二号に掲げる譲渡により取得した有価証券　当該譲渡の対価の額と同号に定める金額との合計額
          <sup>art-109/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-2/item-2</sup>
          Securities acquired through a transfer set forth in Article 40, paragraph (1), item (ii) of the Act: the sum of the amount of the consideration for that transfer and the amount specified in that item.
          <sup>machine translation, not official</sup>

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## Cites
- art-109/par-1: 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
- art-109/par-1/item-1: 第三号 → 所得税法施行令 第百九条第一項第三号 (Article 109, paragraph (1), item (iii)), art-109/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-3
- art-109/par-1/item-1: 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-109/par-1/item-1: この号 → 所得税法施行令 第百九条第一項第一号 (Article 109, paragraph (1), item (i)), art-109/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-1
- art-109/par-1/item-1: 第四号 → 所得税法施行令 第百九条第一項第四号 (Article 109, paragraph (1), item (iv)), art-109/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-4
- art-109/par-1/item-2: 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/art-84/par-1
- art-109/par-1/item-2: 同条第二項第二号 → 所得税法施行令 第八十四条第二項第二号 (Article 84, paragraph (2), item (ii)), art-84/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-2/item-2
- art-109/par-1/item-3: 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/art-84/par-3
- art-109/par-1/item-3: 同項第三号 → 所得税法施行令 第八十四条第三項第三号 (Article 84, paragraph (3), item (iii)), art-84/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-3/item-3
- art-109/par-1/item-4: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-109/par-1/item-4: 次条第一項 → 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/art-110/par-1
- art-109/par-1/item-5: 第三号 → 所得税法施行令 第百九条第一項第三号 (Article 109, paragraph (1), item (iii)), art-109/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-3
- art-109/par-1/item-6: 前各号 → 所得税法施行令 第百九条第一項第一号 (Article 109, paragraph (1), item (i)), art-109/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-1
- art-109/par-1/item-6: 前各号 → 所得税法施行令 第百九条第一項第二号 (Article 109, paragraph (1), item (ii)), art-109/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-2
- art-109/par-1/item-6: 前各号 → 所得税法施行令 第百九条第一項第三号 (Article 109, paragraph (1), item (iii)), art-109/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-3
- art-109/par-1/item-6: 前各号 → 所得税法施行令 第百九条第一項第四号 (Article 109, paragraph (1), item (iv)), art-109/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-4
- art-109/par-1/item-6: 前各号 → 所得税法施行令 第百九条第一項第五号 (Article 109, paragraph (1), item (v)), art-109/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-5
- art-109/par-2: 前項 → 所得税法施行令 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1
- art-109/par-2/item-1: 法第四十条第一項第一号 → 所得税法 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-40/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-109/par-2/item-2: 法第四十条第一項第二号 → 所得税法 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-40/par-1/item-2 (e-Gov law ID 340AC0000000033)

## Cited by

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

- 所得税法施行令 第百九条第一項第一号（有価証券の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-1
- 所得税法施行令 第百九条第一項第五号（有価証券の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-5
- 所得税法施行令 第百九条第一項第六号（有価証券の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-6
- 所得税法施行令 第百九条第二項（有価証券の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-2
- 所得税法施行令 第百十八条第二項（譲渡所得の基因となる有価証券の取得費等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-118/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 附則第六条第一項（有価証券の取得価額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3482-53/art-6/par-1
- 所得税法施行令 附則第六条第二項（株式等を取得する権利の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-104/art-6/par-2
- 所得税法施行令 附則第四条第一項（有価証券の取得価額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-4/par-1
- 所得税法施行令 附則第九条第一項（有価証券の取得価額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-1
- 所得税法施行令 附則第九条第二項（有価証券の取得価額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-2
- 所得税法施行令 附則第五条第一項（譲渡制限付株式の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-5/par-1
- 所得税法施行令 附則第四条第一項（譲渡制限付株式の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-1
- 所得税法施行令 附則第四条第二項（譲渡制限付株式の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-031, 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