# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百十四条 (Article 114)

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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: 第百十四条 (Article 114)（資本の払戻し等があつた場合の株式等の取得価額） — address `art-114`
- 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-114
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They are never merged and never substituted for one another.

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### 第百十四条（資本の払戻し等があつた場合の株式等の取得価額） — Acquisition Price of Shares, etc. in the Case of a Return of Capital, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-114 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114</sup>

        **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。）を発行した法人の資本の払戻し（法第二十五条第一項第四号（配当等とみなす金額）に規定する資本の払戻しをいう。第一号において同じ。）又は解散による残余財産の分配（以下この項において「払戻し等」という。）として金銭その他の資産を取得した場合には、その払戻し等の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）の規定による旧株の評価額の計算については、その計算の基礎となる旧株一株当たりの取得価額は、旧株一株の従前の取得価額から旧株一株の従前の取得価額に当該払戻し等に係る第六十一条第二項第四号イ（所有株式に対応する資本金等の額の計算方法等）に規定する割合（次の各号に掲げる場合には、当該払戻し等に係る当該各号に定める割合。次項において「払戻等割合」という。）を乗じて計算した金額を控除した金額とし、かつ、その旧株は、同日において取得されたものとみなす。
        <sup>art-114/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-1</sup>
        In the case where a Resident acquires money or other assets as a return of capital (meaning a return of capital prescribed in Article 25, paragraph (1), item (iv) (Amounts Deemed to Constitute Dividends) of the Act; the same applies in item (i)) or a distribution of residual assets upon dissolution (hereinafter in this paragraph referred to as "refund, etc.") by the corporation that issued shares held by the Resident (hereinafter in this paragraph referred to as "old shares"), for the calculation of the assessed value of the old shares under Article 105, paragraph (1) (Methods of Valuing Securities) in each year on or after the year that includes the date of that refund, etc., the acquisition price per share of the old shares that serves as the basis of that calculation is the amount obtained by deducting, from the previous acquisition price of one old share, the amount calculated by multiplying the previous acquisition price of one old share by the ratio prescribed in Article 61, paragraph (2), item (iv), (a) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held) pertaining to that refund, etc. (in the cases set out in the following items, the ratio specified in the relevant item pertaining to that refund, etc.; referred to in the following paragraph as the "refund ratio"), and the old shares are deemed to have been acquired on that date.
        <sup>machine translation, not official</sup>

          **一**  当該払戻し等が二以上の種類の株式を発行していた法人が行つた資本の払戻しである場合　当該旧株に係る第六十一条第二項第四号ロに規定する種類払戻割合
          <sup>art-114/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-1/item-1</sup>
          In the case where that refund, etc. is a return of capital carried out by a corporation that had issued two or more classes of shares: the class refund ratio prescribed in Article 61, paragraph (2), item (iv), (b) pertaining to those old shares;
          <sup>machine translation, not official</sup>

          **二**  当該払戻し等が法第二十四条第一項（配当所得）に規定する出資等減少分配である場合　第六十一条第二項第五号に規定する割合
          <sup>art-114/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-1/item-2</sup>
          In the case where that refund, etc. is a distribution that reduces contributions prescribed in Article 24, paragraph (1) (Dividend Income) of the Act: the ratio prescribed in Article 61, paragraph (2), item (v).
          <sup>machine translation, not official</sup>

        **第二項**  前項に規定する旧株を発行した法人は、同項に規定する払戻し等を行つた場合には、当該払戻し等を受けた個人に対し、当該払戻し等に係る払戻等割合を通知しなければならない。
        <sup>art-114/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-2</sup>
        A corporation that issued the old shares prescribed in the preceding paragraph must, where it has made a refund, etc. prescribed in that paragraph, notify the individual who received that refund, etc. of the refund ratio pertaining to that refund, etc.
        <sup>machine translation, not official</sup>

        **第三項**  居住者が、その有する法人の出資（口数の定めがないものに限る。以下この項において「所有出資」という。）につき当該法人の出資の払戻し（以下この項において「払戻し」という。）として金銭その他の資産を取得した場合には、その払戻しの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所有出資の評価額の計算については、その計算の基礎となる所有出資一単位当たりの取得価額は、所有出資一単位の従前の取得価額から所有出資一単位の従前の取得価額に当該払戻しの直前の当該所有出資の金額のうちに当該払戻しに係る出資の金額の占める割合を乗じて計算した金額を控除した金額とし、かつ、当該払戻し後の所有出資は、同日において取得されたものとみなす。
        <sup>art-114/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-3</sup>
        In the case where a Resident acquires money or other assets as a refund of contributions of a corporation (hereinafter in this paragraph referred to as "refund") in respect of contributions in that corporation held by the Resident (limited to those with no fixed number of units; hereinafter in this paragraph referred to as "contribution held"), for the calculation of the assessed value of the contribution held under Article 105, paragraph (1) in each year on or after the year that includes the date of that refund, the acquisition price per unit of the contribution held that serves as the basis of that calculation is the amount obtained by deducting, from the previous acquisition price of one unit of the contribution held, the amount calculated by multiplying the previous acquisition price of one unit of the contribution held by the ratio that the amount of the contribution pertaining to that refund bears to the amount of that contribution held immediately before that refund, and the contribution held after that refund is deemed to have been acquired on that date.
        <sup>machine translation, not official</sup>

        **第四項**  居住者が、その有する特定受益証券発行信託の受益権（以下この項において「旧受益権」という。）に係る特定受益証券発行信託の元本の払戻し（当該特定受益証券発行信託に係る信託の終了若しくは一部の解約又は信託の分割によるものを除く。以下この項において「払戻し」という。）として金銭の交付を受けた場合には、その払戻しの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旧受益権の評価額の計算については、その計算の基礎となる旧受益権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から旧受益権一口の従前の取得価額に元本減少割合（当該旧受益権に係る特定受益証券発行信託の当該払戻しの直前の元本の額のうちに当該払戻しにより減少した元本の額の占める割合（当該割合に小数点以下三位未満の端数があるときは、これを切り上げる。）をいう。次項において同じ。）を乗じて計算した金額を控除した金額とし、かつ、その旧受益権は、同日において取得されたものとみなす。
        <sup>art-114/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-4</sup>
        In the case where a Resident receives money as a refund of principal (excluding a refund due to termination or partial cancellation of the trust, or a trust split, pertaining to that Specified Trust That Issues Beneficiary Certificates; hereinafter in this paragraph referred to as "refund") of a Specified Trust That Issues Beneficiary Certificates pertaining to a beneficial interest in such a trust held by the Resident (hereinafter in this paragraph referred to as "old beneficial interest"), for the calculation of the assessed value of the old beneficial interest under Article 105, paragraph (1) in each year on or after the year that includes the date of that refund, the acquisition price per unit of the old beneficial interest that serves as the basis of that calculation is the amount obtained by deducting, from the previous acquisition price of one unit of the old beneficial interest, the amount calculated by multiplying the previous acquisition price of one unit of the old beneficial interest by the principal reduction ratio (meaning the ratio that the amount of principal reduced by that refund bears to the amount of principal of the Specified Trust That Issues Beneficiary Certificates pertaining to that old beneficial interest immediately before that refund (where there is a fraction below the third decimal place in that ratio, it is rounded up); the same applies in the following paragraph), and the old beneficial interest is deemed to have been acquired on that date.
        <sup>machine translation, not official</sup>

        **第五項**  前項に規定する旧受益権に係る特定受益証券発行信託の受託者は、同項に規定する払戻しを行つた場合には、当該払戻しを受けた個人に対し、元本減少割合を通知しなければならない。
        <sup>art-114/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-5</sup>
        The trustee of a Specified Trust That Issues Beneficiary Certificates pertaining to the old beneficial interest prescribed in the preceding paragraph must, where it has made a refund prescribed in that paragraph, notify the individual who received that refund of the principal reduction ratio.
        <sup>machine translation, not official</sup>

        **第六項**  居住者が、その有するオープン型の証券投資信託の受益権（以下この項において「旧受益権」という。）につきその収益の分配を受けた場合（当該オープン型の証券投資信託の終了又は当該オープン型の証券投資信託の一部の解約により支払を受ける場合を除くものとし、その収益の分配のうちに第二十七条（オープン型の証券投資信託の収益の分配のうち非課税とされるもの）に規定する特別分配金が含まれている場合に限る。）には、その収益の分配の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旧受益権の評価額の計算については、その計算の基礎となる旧受益権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その収益の分配の直前においてその居住者の有する旧受益権の数を乗じて計算した金額から当該特別分配金として分配される金額を控除した金額を当該旧受益権の数で除して計算した金額とし、かつ、その旧受益権は、同日において取得されたものとみなす。
        <sup>art-114/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-6</sup>
        In the case where a Resident receives a distribution of proceeds in respect of a beneficial interest in an Open-Ended Securities Investment Trust held by the Resident (hereinafter in this paragraph referred to as "old beneficial interest") (excluding the case of payment received upon termination of that Open-Ended Securities Investment Trust or partial cancellation of that Open-Ended Securities Investment Trust, and limited to the case where the distribution of proceeds includes a special distribution prescribed in Article 27 (Portion of Distributions of Proceeds of Open-Ended Securities Investment Trusts That Is Not Taxed)), for the calculation of the assessed value of the old beneficial interest under Article 105, paragraph (1) in each year on or after the year that includes the date of that distribution of proceeds, the acquisition price per unit of the old beneficial interest that serves as the basis of that calculation is the amount calculated by dividing the amount obtained by deducting the amount distributed as that special distribution from the amount calculated by multiplying the previous acquisition price of one unit of the old beneficial interest by the number of old beneficial interests held by the Resident immediately before that distribution of proceeds, by the number of those old beneficial interests, and the old beneficial interest is deemed to have been acquired on that date.
        <sup>machine translation, not official</sup>

        **第七項**  居住者が、その有する投資信託又は特定受益証券発行信託の受益権（以下この項において「旧受益権」という。）の一部につき当該旧受益権に係る投資信託又は特定受益証券発行信託の一部の解約をした場合には、その一部の解約の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旧受益権の評価額の計算については、その計算の基礎となる旧受益権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とし、かつ、その旧受益権は、同日において取得されたものとみなす。
        <sup>art-114/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-7</sup>
        In the case where a Resident, with regard to part of a beneficial interest in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates held by the Resident (hereinafter in this paragraph referred to as "old beneficial interest"), cancels part of the Investment Trust or Specified Trust That Issues Beneficiary Certificates pertaining to that old beneficial interest, for the calculation of the assessed value of the old beneficial interest under Article 105, paragraph (1) in each year on or after the year that includes the date of that partial cancellation, the acquisition price per unit of the old beneficial interest that serves as the basis of that calculation is the previous acquisition price of one unit of the old beneficial interest, and the old beneficial interest is deemed to have been acquired on that date.
        <sup>machine translation, not official</sup>

---

## Cites
- art-114/par-1: この項 → 所得税法施行令 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-1
- art-114/par-1: 法第二十五条第一項第四号 → 所得税法 第二十五条第一項第四号 (Article 25, paragraph (1), item (iv)), art-25/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-25/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-114/par-1: 第一号 → 所得税法施行令 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-1/item-1
- art-114/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-114/par-1: 第六十一条第二項第四号 → 所得税法施行令 第六十一条第二項第四号 (Article 61, paragraph (2), item (iv)), art-61/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-2/item-4
- art-114/par-1: 次項 → 所得税法施行令 第百十四条第二項 (Article 114, paragraph (2)), art-114/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-2
- art-114/par-1/item-1: 第六十一条第二項第四号 → 所得税法施行令 第六十一条第二項第四号 (Article 61, paragraph (2), item (iv)), art-61/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-2/item-4
- art-114/par-1/item-2: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-114/par-1/item-2: 第六十一条第二項第五号 → 所得税法施行令 第六十一条第二項第五号 (Article 61, paragraph (2), item (v)), art-61/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-2/item-5
- art-114/par-2: 前項 → 所得税法施行令 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-1
- art-114/par-3: この項 → 所得税法施行令 第百十四条第三項 (Article 114, paragraph (3)), art-114/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-3
- art-114/par-3: 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-114/par-4: この項 → 所得税法施行令 第百十四条第四項 (Article 114, paragraph (4)), art-114/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-4
- art-114/par-4: 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-114/par-4: 次項 → 所得税法施行令 第百十四条第五項 (Article 114, paragraph (5)), art-114/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-5
- art-114/par-5: 前項 → 所得税法施行令 第百十四条第四項 (Article 114, paragraph (4)), art-114/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-4
- art-114/par-6: この項 → 所得税法施行令 第百十四条第六項 (Article 114, paragraph (6)), art-114/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-6
- art-114/par-6: 第二十七条 → 所得税法施行令 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-27
- art-114/par-6: 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-114/par-7: この項 → 所得税法施行令 第百十四条第七項 (Article 114, paragraph (7)), art-114/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-7
- art-114/par-7: 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

28 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 第百十四条第一項（資本の払戻し等があつた場合の株式等の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-1
- 所得税法施行令 第百十四条第二項（資本の払戻し等があつた場合の株式等の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-2
- 所得税法施行令 第百十四条第三項（資本の払戻し等があつた場合の株式等の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-3
- 所得税法施行令 第百十四条第四項（資本の払戻し等があつた場合の株式等の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-4
- 所得税法施行令 第百十四条第五項（資本の払戻し等があつた場合の株式等の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-5
- 所得税法施行令 第百十四条第六項（資本の払戻し等があつた場合の株式等の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-6
- 所得税法施行令 第百十四条第七項（資本の払戻し等があつた場合の株式等の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-7
- 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十一号（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-11
- 所得税法施行令 第百七十条第五項第十二号（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-12
- 所得税法施行令 第百七十条第五項第十三号（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-13
- 所得税法施行令 第百七十条第五項第十四号（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-14
- 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 第二百八十一条第七項第三号イ（国内にある資産の譲渡により生ずる所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281/par-7/item-3/sub-1
- 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 附則第三条第一項（合併交付金に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-73/art-3/par-1
- 所得税法施行令 附則第四条第一項（合併等により取得した株式の取得価額に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3422-105/art-4/par-1
- 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 附則第九条第六項（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-6
- 所得税法施行令 附則第九条第七項（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-7
- 所得税法施行令 附則第九条第八項（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-8
- 所得税法施行令 附則第十一条第十項（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-10
- 所得税法施行令 附則第七条第一項（資本の払戻し等があった場合の株式等の取得価額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-7/par-1
- 所得税法施行令 附則第六条第一項（資本の払戻し等があった場合の株式等の取得価額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-6/par-1

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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-20261106T163957-040, 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-20261106T163957-040, 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