# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百六十九条 (Article 169)

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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: 第百六十九条 (Article 169)（時価による譲渡とみなす低額譲渡の範囲） — address `art-169`
- 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-169
- 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.

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### 第百六十九条（時価による譲渡とみなす低額譲渡の範囲） — Scope of Low-Price Transfers Deemed to Be Transfers at Market Value
<sup>caption: machine translation, not official</sup>
<sup>art-169 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-169</sup>

    **第一項**  法第五十九条第一項第二号（贈与等の場合の譲渡所得等の特例）に規定する政令で定める額は、同項に規定する山林又は譲渡所得の基因となる資産の譲渡の時における価額の二分の一に満たない金額とする。
    <sup>art-169/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-169/par-1</sup>
    The amount specified by Cabinet Order prescribed in Article 59, paragraph (1), item (ii) (Special Provisions on Capital Gains and Gifts) of the Act is an amount less than one-half of the value, at the time of the transfer of the forest land or the transfer of assets that give rise to capital gains prescribed in that paragraph, of that forest land or those assets.
    <sup>machine translation, not official</sup>

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## Cites
- art-169/par-1: 法第五十九条第一項第二号 → 所得税法 第五十九条第一項第二号 (Article 59, paragraph (1), item (ii)), art-59/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-59/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-169/par-1: 同項 → 所得税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/income-tax-act/art-59/par-1 (e-Gov law ID 340AC0000000033)

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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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06