# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百十一条 (Article 111) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-111. 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: 第百十一条 (Article 111)（株主割当てにより取得した株式の取得価額） — address `art-111` - 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-111 - 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. --- ### 第百十一条（株主割当てにより取得した株式の取得価額） — Acquisition Price of Shares Acquired through Allotment to Shareholders caption: machine translation, not official art-111 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-111 **第一項** 居住者が、その有する株式（以下この項において「旧株」という。）について、その旧株の数に応じて割り当てられた株式を取得した場合（その取得した株式（以下この項において「新株」という。）について、金銭の払込みを要する場合に限る。）には、その払込みの期日（払込みの期間の定めがある場合には、当該払込みをした日）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）の規定によるこれらの株式の評価額の計算については、その計算の基礎となる旧株及び新株の一株当たりの取得価額は、旧株一株の従前の取得価額と新株一株について払い込んだ金銭の額（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）に旧株一株について取得した新株の数を乗じて計算した金額との合計額を、旧株一株について取得した新株の数に一を加えた数で除して計算した金額とし、かつ、その旧株は、同日において取得されたものとみなす。 art-111/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-111/par-1 In the case where a Resident has acquired, with respect to shares held by the Resident (hereinafter in this paragraph referred to as "old shares"), shares allotted in proportion to the number of those old shares (limited to the case where payment of money is required for the shares so acquired (hereinafter in this paragraph referred to as "new shares")), for the calculation of the assessed value of those shares under Article 105, paragraph (1) (Valuation Methods for Securities) for each year on or after the year in which the due date for that payment (if a period for payment is specified, the day on which that payment was made) falls, the acquisition price per share of the old shares and the new shares that forms the basis for that calculation is to be the amount calculated by dividing the sum of the previous acquisition price of one old share and the amount calculated by multiplying the amount of money paid for one new share (if there are expenses required for the acquisition through that payment of money, the amount obtained by adding the amount of those expenses) by the number of new shares acquired for one old share, by the number obtained by adding one to the number of new shares acquired for one old share, and those old shares are deemed to have been acquired on that same day. machine translation, not official **第二項** 居住者が、その有する株式（以下この項において「旧株」という。）について、その旧株の数に応じてその旧株を発行した法人の株式無償割当て（法人がその法人の株主等に対して新たに払込みをさせないで自己の株式の割当てをすることをいう。以下この項において同じ。）により割り当てられた株式を取得した場合（当該旧株と同一の種類の株式を取得した場合に限る。）には、その株式無償割当て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株式無償割当て後の所有株式（旧株を発行した法人の株式で、当該株式無償割当て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株式無償割当て後の所有株式の一株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株式無償割当て後の所有株式の数で除して計算した金額とし、かつ、その株式無償割当て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-111/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-111/par-2 In the case where a Resident has acquired, with respect to shares held by the Resident (hereinafter in this paragraph referred to as "old shares"), shares allotted in proportion to the number of those old shares through a gratis allotment of shares by the corporation that issued those old shares (meaning the allotment by a corporation of its own shares to its Shareholders, Members, or Other Investors without requiring any new payment; the same applies hereinafter in this paragraph) (limited to the case where shares of the same class of shares as those old shares have been acquired), for the calculation of the assessed value of the shares held after the gratis allotment (meaning shares of the corporation that issued the old shares that the Resident holds immediately after that gratis allotment of shares; 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 gratis allotment of shares falls, the acquisition price per share of the shares held after the gratis allotment 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 gratis allotment, and, if old shares are included in the shares held after the gratis allotment, those old shares are deemed to have been acquired on that same day. machine translation, not official --- ## Cites - art-111/par-1: この項 → 所得税法施行令 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-111/par-1 - art-111/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-111/par-2: この項 → 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/art-111/par-2 - art-111/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 16 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第十七条第三項第四号（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-4 - 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 第百十一条第一項（株主割当てにより取得した株式の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-111/par-1 - 所得税法施行令 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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-111/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四号（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-4 - 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 附則第四条第二項（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-4122-144/art-4/par-2 - 所得税法施行令 附則第四条第一項（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-4132-136/art-4/par-1 - 所得税法施行令 附則第九条第三項（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-4182-124/art-9/par-3 - 所得税法施行令 附則第九条第四項（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-4 --- ## 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