# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百十七条 (Article 117) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-117. 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: 第百十七条 (Article 117)（旧株一株の従前の取得価額等） — address `art-117` - 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-117 - 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. --- ### 第百十七条（旧株一株の従前の取得価額等） — Previous Acquisition Price of One Old Share, etc. caption: machine translation, not official art-117 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-117 **第一項** 居住者の有する株式又は投資信託若しくは特定受益証券発行信託の受益権について、その年の中途において第百十条から前条までに規定する事実（以下この条において「事実」という。）があつた場合には、これらの規定の適用については、その年一月一日（同日から当該事実があつた日までの間に他の事実があつた場合には、当該事実の直前の他の事実があつた日）から当該事実があつた日までの期間を基礎として、当該事実があつた日において有するこれらの規定に規定する旧株、旧受益権、所有株式、所有出資又は旧新株予約権等につきその者の採用している評価の方法により計算した当該旧株、旧受益権、所有株式、所有出資又は旧新株予約権等の評価額に相当する金額をもつて第百十条から前条までに規定する旧株一株、旧受益権一口、所有株式一株、所有出資一単位、旧株一単位又は旧新株予約権等一単位の従前の取得価額とする。 art-117/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-117/par-1 In the case where, in the middle of a year, an event prescribed in Articles 110 through the preceding Article (hereinafter in this Article referred to as an "event") occurs with respect to shares held by a Resident or beneficial interests in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, for the application of those provisions, based on the period from January 1 of that year (if another event has occurred between that day and the day of the event, the day of the other event immediately preceding that event) to the day of the event, the amount equivalent to the assessed value of the old shares, old beneficial interests, shares held, contribution held, or former share options, etc. prescribed in those provisions that the person holds on the day of the event, calculated by the valuation method the person has adopted, is the previous acquisition price of one old share, one unit of old beneficial interest, one share held, one unit of contribution held, one unit of old shares, or one unit of former share options, etc. prescribed in Articles 110 through the preceding Article. machine translation, not official --- ## Cites - art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十条 (Article 110), art-110 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-110 - art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十一条 (Article 111), art-111 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-111 - art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-112 - art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十三条 (Article 113), art-113 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113 - art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十三条の二 (Article 113-2), art-113-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113-2 - art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十四条 (Article 114), art-114 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114 - art-117/par-1: 第百十条から前条まで → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-115 - art-117/par-1: 第百十条から前条まで → 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-117/par-1: この条 → 所得税法施行令 第百十七条 (Article 117), art-117 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-117 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 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 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（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-4182-124/art-9/par-10 - 所得税法施行令 附則第十一条第十一項（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-4192-82/art-11/par-11 - 所得税法施行令 附則第三条第三項（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-4222-50/art-3/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-20261106T173921-032, 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