# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百十条 (Article 110) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-110. 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: 第百十条 (Article 110)（株式の分割又は併合の場合の株式等の取得価額） — address `art-110` - 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-110 - 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. --- ### 第百十条（株式の分割又は併合の場合の株式等の取得価額） — Acquisition Price of Shares, etc. in the Case of a Share Split or Consolidation caption: machine translation, not official art-110 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-110 **第一項** 居住者の有する株式について、その株式（以下この項において「旧株」という。）の分割又は併合があつた場合には、その分割又は併合があつた日の属する年以後の各年における第百五条第一項（有価証券の評価の方法）の規定による分割又は併合後の所有株式（旧株を発行した法人の株式で、当該分割又は併合の直後に当該居住者が有するものをいう。以下この項において同じ。）の評価額の計算については、その計算の基礎となる分割又は併合後の所有株式の一株（出資及び投資口については、一口。以下この目において同じ。）当たりの取得価額は、旧株一株の従前の取得価額に旧株の数を乗じてこれを分割又は併合後の所有株式の数で除して計算した金額とし、かつ、その分割又は併合後の所有株式のうちに旧株が含まれているときは、その旧株は、同日において取得されたものとみなす。 art-110/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-110/par-1 In the case where, with respect to shares held by a Resident, a split or consolidation of those shares (hereinafter in this paragraph referred to as "old shares") has occurred, for the calculation of the assessed value of the shares held after the split or consolidation (meaning shares of the corporation that issued the old shares that the Resident holds immediately after that split or consolidation; the same applies hereinafter in this paragraph) under Article 105, paragraph (1) (Valuation Methods for Securities) for each year on or after the year in which the day of that split or consolidation falls, the 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 by the number of old shares and dividing the result by the number of shares held after the split or consolidation, and, if old shares are included in the shares held after the split or consolidation, those old shares are deemed to have been acquired on that same day. machine translation, not official **第二項** 居住者の有する投資信託又は特定受益証券発行信託の受益権について、その受益権（以下この項において「旧受益権」という。）の分割又は併合があつた場合には、その分割又は併合があつた日の属する年以後の各年における第百五条第一項の規定による分割又は併合後の所有受益権（旧受益権に係る投資信託又は特定受益証券発行信託の受益権で、当該分割又は併合の直後に当該居住者が有するものをいう。以下この項において同じ。）の評価額の計算については、その計算の基礎となる分割又は併合後の所有受益権の一口当たりの取得価額は、旧受益権一口の従前の取得価額に旧受益権の口数を乗じてこれを分割又は併合後の所有受益権の口数で除して計算した金額とし、かつ、その分割又は併合後の所有受益権のうちに旧受益権が含まれているときは、その旧受益権は、同日において取得されたものとみなす。 art-110/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-110/par-2 In the case where, with respect to beneficial interests in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates held by a Resident, a split or consolidation of those beneficial interests (hereinafter in this paragraph referred to as "old beneficial interests") has occurred, for the calculation of the assessed value of the beneficial interests held after the split or consolidation (meaning beneficial interests in the Investment Trust or the Specified Trust That Issues Beneficiary Certificates pertaining to the old beneficial interests that the Resident holds immediately after that split or consolidation; the same applies hereinafter in this paragraph) under Article 105, paragraph (1) for each year on or after the year in which the day of that split or consolidation falls, the acquisition price per unit of the beneficial interests 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 unit of old beneficial interests by the number of units of old beneficial interests and dividing the result by the number of units of beneficial interests held after the split or consolidation, and, if old beneficial interests are included in the beneficial interests held after the split or consolidation, those old beneficial interests are deemed to have been acquired on that same day. machine translation, not official --- ## Cites - art-110/par-1: この項 → 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-110/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-110/par-2: この項 → 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/art-110/par-2 - art-110/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 13 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百五条第二項（有価証券の評価の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-105/par-2 - 所得税法施行令 第百九条第一項第四号（有価証券の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-4 - 所得税法施行令 第百十条第一項（株式の分割又は併合の場合の株式等の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-110/par-1 - 所得税法施行令 第百十条第二項（株式の分割又は併合の場合の株式等の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-110/par-2 - 所得税法施行令 第百十七条第一項（旧株一株の従前の取得価額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-117/par-1 - 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 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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-5/item-3 - 所得税法施行令 第百七十条第六項（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-6 - 所得税法施行令 第百七十条の二第三項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-2/par-3 - 所得税法施行令 附則第七条第二項（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-2 - 所得税法施行令 附則第五条第一項（株式の取得価額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-5/par-1 - 所得税法施行令 附則第十一条第三項（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-4192-82/art-11/par-3 --- ## 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