# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百十九条 (Article 119) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-119. 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: 第百十九条 (Article 119)（信用取引等による株式又は公社債の取得価額） — address `art-119` - 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-119 - 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. --- ### 第百十九条（信用取引等による株式又は公社債の取得価額） — Acquisition Price of Shares or Public and Corporate Bonds Through Margin Transactions, etc. caption: machine translation, not official art-119 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-119 **第一項** 居住者が金融商品取引法第百五十六条の二十四第一項（免許及び免許の申請）に規定する信用取引若しくは発行日取引（有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引をいう。）又は同法第二十八条第八項第三号イ（通則）に掲げる取引の方法による株式又は公社債の売買を行い、かつ、これらの取引による株式又は公社債の売付けと買付けとにより当該取引の決済を行つた場合には、当該売付けに係る株式又は公社債の取得に要した経費としてその者のその年分の事業所得の金額又は雑所得の金額の計算上必要経費に算入する金額は、第百五条から前条までの規定にかかわらず、これらの取引において当該買付けに係る株式又は公社債を取得するために要した金額とする。 art-119/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-119/par-1 In the case where a Resident has traded shares or public and corporate bonds by a margin transaction prescribed in Article 156-24, paragraph (1) (Licenses and License Applications) of the Financial Instruments and Exchange Act or a when-issued transaction (meaning a transaction specified by Ministry of Finance Order in which Securities are bought and sold before those Securities are issued) or by a method of transaction set forth in Article 28, paragraph (8), item (iii), (a) (General Provisions) of that Act, and has settled those transactions by selling and buying shares or public and corporate bonds in those transactions, the amount to be included in necessary expenses in calculating the amount of business income or the amount of miscellaneous income of that person for that year, as expenses required for acquiring the shares or public and corporate bonds pertaining to that sale, is to be, notwithstanding Articles 105 through the preceding Article, the amount required for acquiring the shares or public and corporate bonds pertaining to that purchase in those transactions. machine translation, not official --- ## Cites - art-119/par-1: 金融商品取引法第百五十六条の二十四第一項 → 金融商品取引法 第百五十六条の二十四第一項 (Article 156-24, paragraph (1)), art-156-24/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-156-24/par-1 (e-Gov law ID 323AC0000000025) - art-119/par-1: 同法第二十八条第八項第三号 → 金融商品取引法 第二十八条第八項第三号 (Article 28, paragraph (8), item (iii)), art-28/par-8/item-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-8/item-3 (e-Gov law ID 323AC0000000025) - art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百五条 (Article 105), art-105 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-105 - art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百六条 (Article 106), art-106 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-106 - art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百七条 (Article 107), art-107 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-107 - art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百八条 (Article 108), art-108 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-108 - art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百九条 (Article 109), art-109 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109 - art-119/par-1: 第百五条から前条まで → 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-119/par-1: 第百五条から前条まで → 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-119/par-1: 第百五条から前条まで → 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-119/par-1: 第百五条から前条まで → 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-119/par-1: 第百五条から前条まで → 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-119/par-1: 第百五条から前条まで → 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-119/par-1: 第百五条から前条まで → 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-119/par-1: 第百五条から前条まで → 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-119/par-1: 第百五条から前条まで → 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 - art-119/par-1: 第百五条から前条まで → 所得税法施行令 第百十八条 (Article 118), art-118 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-118 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第四条第一項（信用取引等による株式又は公社債の取得価額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-4/par-1 - 所得税法施行規則 第二十三条の四第一項（発行日取引の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-23-4/par-1 (e-Gov law ID 340M50000040011) --- ## 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