# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百六十八条 (Article 168)
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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: 第百六十八条 (Article 168)（交換による取得資産の取得価額等の計算） — address `art-168`
- 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-168
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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They are never merged and never substituted for one another.
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### 第百六十八条（交換による取得資産の取得価額等の計算） — Calculation of the Acquisition Price, etc. of Acquired Assets by Exchange
caption: machine translation, not official
art-168 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-168
**第一項** 法第五十八条第一項（固定資産の交換の場合の譲渡所得の特例）の規定の適用を受けた居住者が同項に規定する取得資産（以下この条において「取得資産」という。）について行なうべき法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）に規定する償却費の額の計算及びその者が取得資産を譲渡した場合における譲渡所得の金額の計算については、その者がその取得資産を次の各号に掲げる場合の区分に応じ当該各号に掲げる金額をもつて取得したものとみなす。この場合において、その譲渡による所得が法第三十三条第三項各号（譲渡所得の金額）に掲げる所得のいずれに該当するかの判定については、その者がその取得資産を法第五十八条第一項に規定する譲渡資産（以下この条において「譲渡資産」という。）を取得した時から引き続き所有していたものとみなす。
art-168/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-168/par-1
For the calculation of the amount of the depreciation allowance prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act that a Resident to whom the provisions of Article 58, paragraph (1) (Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets) of the Act have applied is to make with regard to the acquired asset prescribed in that paragraph (hereinafter in this Article referred to as the "acquired asset"), and for the calculation of the amount of capital gains in the case where that person transfers the acquired asset, that person is deemed to have acquired the acquired asset for the amount listed in each of the following items according to the category of cases set out in those items. In this case, for the determination of which of the income listed in the items of Article 33, paragraph (3) (Amount of Capital Gains) of the Act the income from that transfer falls under, that person is deemed to have owned the acquired asset continuously since the time of acquiring the transferred asset prescribed in Article 58, paragraph (1) of the Act (hereinafter in this Article referred to as the "transferred asset").
machine translation, not official
**一** 取得資産とともに交換差金等（法第五十八条第一項に規定する交換の時における取得資産の価額と譲渡資産の価額とが等しくない場合にその差額を補うために交付される金銭その他の資産をいう。以下この条において同じ。）を取得した場合 譲渡資産の法第三十八条第一項又は第二項（譲渡所得の金額の計算上控除する取得費）の規定による取得費（その譲渡資産が法第六十一条第二項又は第三項（昭和二十七年十二月三十一日以前に取得した資産の取得費等）の規定に該当するものである場合には、これらの規定による取得費とし、その譲渡資産の譲渡に要した費用がある場合には、これらの取得費にその費用の額を加算した金額とする。以下この条において「取得費」という。）に、その取得資産の価額とその交換差金等の額との合計額のうちにその取得資産の価額の占める割合を乗じて計算した金額
art-168/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-168/par-1/item-1
in the case of acquiring an exchange balancing payment, etc. (meaning money or other assets delivered to make up the difference where the value of the acquired asset and the value of the transferred asset at the time of the exchange prescribed in Article 58, paragraph (1) of the Act are not equal; the same applies hereinafter in this Article) together with the acquired asset: the amount calculated by multiplying the acquisition cost of the transferred asset under Article 38, paragraph (1) or (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act (where the transferred asset falls under Article 61, paragraph (2) or (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act, the acquisition cost under those provisions, and where there are expenses required for the transfer of the transferred asset, the amount obtained by adding the amount of those expenses to that acquisition cost; hereinafter in this Article referred to as the "acquisition cost") by the proportion that the value of the acquired asset accounts for in the sum of the value of the acquired asset and the amount of the exchange balancing payment, etc.;
machine translation, not official
**二** 譲渡資産とともに交換差金等を交付して取得資産を取得した場合 譲渡資産の取得費にその交換差金等の額を加算した金額
art-168/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-168/par-1/item-2
in the case of acquiring the acquired asset by delivering an exchange balancing payment, etc. together with the transferred asset: the amount obtained by adding the amount of the exchange balancing payment, etc. to the acquisition cost of the transferred asset;
machine translation, not official
**三** 取得資産を取得するために要した経費の額がある場合 譲渡資産の取得費（前二号の規定の適用がある場合には、これらの号に掲げる金額）にその経費の額を加算した金額
art-168/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-168/par-1/item-3
in the case where there are expenses required for acquiring the acquired asset: the amount obtained by adding the amount of those expenses to the acquisition cost of the transferred asset (where the provisions of the preceding two items apply, the amount listed in those items).
machine translation, not official
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## Cites
- art-168/par-1: 法第五十八条第一項 → 所得税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/income-tax-act/art-58/par-1 (e-Gov law ID 340AC0000000033)
- art-168/par-1: この条 → 所得税法施行令 第百六十八条 (Article 168), art-168 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-168
- art-168/par-1: 法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033)
- art-168/par-1: 法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 (e-Gov law ID 340AC0000000033)
- art-168/par-1/item-1: 法第五十八条第一項 → 所得税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/income-tax-act/art-58/par-1 (e-Gov law ID 340AC0000000033)
- art-168/par-1/item-1: この条 → 所得税法施行令 第百六十八条 (Article 168), art-168 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-168
- art-168/par-1/item-1: 法第三十八条第一項 → 所得税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/income-tax-act/art-38/par-1 (e-Gov law ID 340AC0000000033)
- art-168/par-1/item-1: 第二項 → 所得税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/income-tax-act/art-38/par-2 (e-Gov law ID 340AC0000000033)
- art-168/par-1/item-1: 法第六十一条第二項 → 所得税法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/ja/income-tax-act/art-61/par-2 (e-Gov law ID 340AC0000000033)
- art-168/par-1/item-1: 第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-168/par-1/item-3: 前二号 → 所得税法施行令 第百六十八条第一項第一号 (Article 168, paragraph (1), item (i)), art-168/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-168/par-1/item-1
- art-168/par-1/item-3: 前二号 → 所得税法施行令 第百六十八条第一項第二号 (Article 168, paragraph (1), item (ii)), art-168/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-168/par-1/item-2
## Cited by
3 provisions cite this one. No official source publishes this direction.
- 所得税法施行令 第百六十八条第一項（交換による取得資産の取得価額等の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-168/par-1
- 所得税法施行令 第百六十八条第一項第一号（交換による取得資産の取得価額等の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-168/par-1/item-1
- 所得税法施行令 第百六十八条第一項第三号（交換による取得資産の取得価額等の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-168/par-1/item-3
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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-20261106T173921-044, 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-20261106T173921-044, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-001, 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