# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百十六条 (Article 116) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-116. 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: 第百十六条 (Article 116)（合併等があつた場合の新株予約権等の取得価額） — address `art-116` - 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-116 - 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. --- ### 第百十六条（合併等があつた場合の新株予約権等の取得価額） — Acquisition Price of Share Options, etc. in the Case of a Merger, etc. caption: machine translation, not official art-116 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-116 **第一項** 居住者が、その有する新株予約権又は新株予約権付社債（以下この条において「旧新株予約権等」という。）を発行した法人を被合併法人（法人税法第二条第十一号（定義）に規定する被合併法人をいう。）、分割法人（同条第十二号の二に規定する分割法人をいう。）、株式交換完全子法人（同条第十二号の六に規定する株式交換完全子法人をいう。）又は株式移転完全子法人（同条第十二号の六の五に規定する株式移転完全子法人をいう。）とする合併、分割、株式交換又は株式移転（以下この条において「合併等」という。）により当該旧新株予約権等に代えて当該合併等に係る合併法人（同法第二条第十二号に規定する合併法人をいう。）、分割承継法人（同条第十二号の三に規定する分割承継法人をいう。）、株式交換完全親法人（同条第十二号の六の三に規定する株式交換完全親法人をいう。）又は株式移転完全親法人（同条第十二号の六の六に規定する株式移転完全親法人をいう。）の新株予約権又は新株予約権付社債（以下この条において「合併法人等新株予約権等」という。）のみの交付を受けた場合には、その合併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）の規定による合併法人等新株予約権等の評価額の計算については、その計算の基礎となるその取得した合併法人等新株予約権等一単位当たりの取得価額は、旧新株予約権等一単位の従前の取得価額（その合併法人等新株予約権等の取得のために要した費用の額がある場合には、当該費用の額のうち旧新株予約権等一単位に対応する部分の金額を加算した金額）を旧新株予約権等一単位について取得した合併法人等新株予約権等の数で除して計算した金額とする。 art-116/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-116/par-1 In the case where a Resident, through a merger, company split, share exchange, or share transfer (hereinafter in this Article referred to as a "merger, etc.") in which the corporation that issued the share options or bonds with share options held by the Resident (hereinafter in this Article referred to as "former share options, etc.") is the merged corporation (meaning the merged corporation prescribed in Article 2, item (xi) (Definitions) of the Corporation Tax Act), the splitting corporation (meaning the splitting corporation prescribed in item (xii)-2 of that Article), the wholly owned subsidiary corporation in a share exchange (meaning the wholly owned subsidiary corporation in a share exchange prescribed in item (xii)-6 of that Article), or the wholly owned subsidiary corporation in a share transfer (meaning the wholly owned subsidiary corporation in a share transfer prescribed in item (xii)-6-5 of that Article), has received, in place of those former share options, etc., only share options or bonds with share options of the acquiring corporation (meaning the acquiring corporation prescribed in Article 2, item (xii) of that Act), the successor corporation in a company split (meaning the successor corporation in a company split prescribed in item (xii)-3 of that Article), the wholly owning parent corporation resulting from a share exchange (meaning the wholly owning parent corporation resulting from a share exchange prescribed in item (xii)-6-3 of that Article), or the wholly owning parent corporation in a share transfer (meaning the wholly owning parent corporation in a share transfer prescribed in item (xii)-6-6 of that Article), in each case pertaining to that merger, etc. (hereinafter in this Article referred to as "acquiring corporation's share options, etc."), for the calculation of the assessed value of the acquiring corporation's share options, etc. under Article 105, paragraph (1) (Valuation Methods for Securities) for each year on or after the year in which the day of that merger, etc. falls, the acquisition price per unit of the acquired acquiring corporation's share options, etc. that forms the basis for that calculation is to be the amount calculated by dividing the previous acquisition price of one unit of former share options, etc. (if there are expenses required for the acquisition of those acquiring corporation's share options, etc., the amount obtained by adding the portion of the amount of those expenses that corresponds to one unit of former share options, etc.) by the number of acquiring corporation's share options, etc. acquired for one unit of former share options, etc. machine translation, not official --- ## Cites - art-116/par-1: この条 → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-116 - art-116/par-1: 法人税法第二条第十一号 → 法人税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-11 (e-Gov law ID 340AC0000000034) - art-116/par-1: 同条第十二号の二 → 法人税法 第二条第一項第十二号の二 (Article 2, paragraph (1), item (xii-2)), art-2/par-1/item-12-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-2 (e-Gov law ID 340AC0000000034) - art-116/par-1: 同条第十二号の六 → 法人税法 第二条第一項第十二号の六 (Article 2, paragraph (1), item (xii-6)), art-2/par-1/item-12-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-6 (e-Gov law ID 340AC0000000034) - art-116/par-1: 同条第十二号の六の五 → 法人税法 第二条第一項第十二号の六の五 (Article 2, paragraph (1), item (xii-6-5)), art-2/par-1/item-12-6-5 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-6-5 (e-Gov law ID 340AC0000000034) - art-116/par-1: 同法第二条第十二号 → 法人税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12 (e-Gov law ID 340AC0000000034) - art-116/par-1: 同条第十二号の三 → 法人税法 第二条第一項第十二号の三 (Article 2, paragraph (1), item (xii-3)), art-2/par-1/item-12-3 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-3 (e-Gov law ID 340AC0000000034) - art-116/par-1: 同条第十二号の六の三 → 法人税法 第二条第一項第十二号の六の三 (Article 2, paragraph (1), item (xii-6-3)), art-2/par-1/item-12-6-3 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-6-3 (e-Gov law ID 340AC0000000034) - art-116/par-1: 同条第十二号の六の六 → 法人税法 第二条第一項第十二号の六の六 (Article 2, paragraph (1), item (xii-6-6)), art-2/par-1/item-12-6-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-6-6 (e-Gov law ID 340AC0000000034) - art-116/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 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第十七条第三項第十一号（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-11 - 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 第百十六条第一項（合併等があつた場合の新株予約権等の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-116/par-1 - 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十六号（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-16 - 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 附則第九条第九項（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-9 --- ## 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-20261106T173921-032, 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-20261106T173921-032, 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