# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百八十二条の二 (Article 182-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2. 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: 第百八十二条の二 (Article 182-2) — address `art-182-2` - 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-182-2 - 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. --- ### 第百八十二条の二 art-182-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2 **第一項** 居住者の不動産所得、事業所得、山林所得又は雑所得（以下この条において「事業所得等」という。）を生ずべき業務を行う年（消費税法（昭和六十三年法律第百八号）第三十条第二項（仕入れに係る消費税額の控除）に規定する課税売上割合に準ずる割合として財務省令で定めるところにより計算した割合が百分の八十以上である年に限る。）において資産に係る控除対象外消費税額等が生じた場合には、その生じた資産に係る控除対象外消費税額等の合計額については、その年の年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額（以下この条において「事業所得等の金額」という。）の計算上、必要経費に算入する。 art-182-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-1 Where non-deductible consumption tax amounts, etc. pertaining to assets arise in a year in which a Resident carries on business that gives rise to real property income, business income, timber income, or miscellaneous income (hereinafter in this Article referred to as "business income, etc.") (limited to a year in which the ratio calculated as specified by Ministry of Finance Order as a ratio equivalent to the taxable sales ratio prescribed in Article 30, paragraph (2) (Deduction of Consumption Tax on Purchases) of the Consumption Tax Act (Act No. 108 of 1988) is 80 percent or more), the sum of the non-deductible consumption tax amounts, etc. pertaining to the assets that have arisen is included in necessary expenses in the calculation of the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income (hereinafter in this Article referred to as the "amount of business income, etc.") for that year. machine translation, not official **第二項** 居住者の事業所得等を生ずべき業務を行う年（前項に規定する年を除く。）において生じた資産に係る控除対象外消費税額等が次に掲げる場合に該当する場合には、その該当する資産に係る控除対象外消費税額等の合計額については、その年の年分の事業所得等の金額の計算上、必要経費に算入する。 art-182-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-2 Where the non-deductible consumption tax amounts, etc. pertaining to assets that arose in a year in which a Resident carries on business that gives rise to business income, etc. (excluding a year prescribed in the preceding paragraph) fall under any of the following cases, the sum of the non-deductible consumption tax amounts, etc. pertaining to the assets falling under that case is included in necessary expenses in the calculation of the amount of business income, etc. for that year: machine translation, not official **一** 棚卸資産に係るものである場合 art-182-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-2/item-1 Where they pertain to Inventory; machine translation, not official **二** 消費税法第五条第一項（納税義務者）に規定する特定課税仕入れに係るものである場合 art-182-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-2/item-2 Where they pertain to a specified taxable purchase prescribed in Article 5, paragraph (1) (Taxpayers) of the Consumption Tax Act; or machine translation, not official **三** 二十万円未満である場合 art-182-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-2/item-3 Where the amount is less than 200,000 yen. machine translation, not official **第三項** 居住者の事業所得等を生ずべき業務を行う年において生じた資産に係る控除対象外消費税額等の合計額（前二項の規定により必要経費に算入される金額を除く。以下この項及び次項において「繰延消費税額等」という。）につきその年の年分の事業所得等の金額の計算上必要経費に算入する金額は、当該繰延消費税額等を六十で除しこれにその年において当該業務を行つていた期間の月数を乗じて計算した金額の二分の一に相当する金額とする。 art-182-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-3 The amount to be included in necessary expenses in the calculation of the amount of business income, etc. for that year with regard to the sum of the non-deductible consumption tax amounts, etc. pertaining to assets that arose in a year in which a Resident carries on business that gives rise to business income, etc. (excluding the amount included in necessary expenses under the provisions of the preceding two paragraphs; hereinafter in this paragraph and the following paragraph referred to as "deferred consumption tax, etc.") is the amount equivalent to one-half of the amount calculated by dividing that deferred consumption tax, etc. by 60 and multiplying the result by the number of months in the period in that year during which that business was carried on. machine translation, not official **第四項** 居住者のその年の前年以前の事業所得等を生ずべき業務を行う各年において生じた繰延消費税額等につきその年の年分の事業所得等の金額の計算上必要経費に算入する金額は、当該繰延消費税額等を六十で除しこれにその年において当該業務を行つていた期間の月数を乗じて計算した金額（当該計算した金額が当該繰延消費税額等のうち既に前項及びこの項の規定により事業所得等の金額の計算上必要経費に算入された金額以外の金額を超える場合には、当該金額）とする。 art-182-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-4 The amount to be included in necessary expenses in the calculation of the amount of business income, etc. for that year with regard to the deferred consumption tax, etc. that arose in each of the year preceding that year and earlier years in which a Resident carried on business that gives rise to business income, etc. is the amount calculated by dividing that deferred consumption tax, etc. by 60 and multiplying the result by the number of months in the period in that year during which that business was carried on (where the amount so calculated exceeds the portion of that deferred consumption tax, etc. other than the amount already included in necessary expenses in the calculation of the amount of business income, etc. under the provisions of the preceding paragraph and this paragraph, that portion). machine translation, not official **第五項** 第一項から第三項までに規定する資産に係る控除対象外消費税額等とは、居住者が消費税法第十九条第一項（課税期間）に規定する課税期間につき同法第三十条第一項の規定の適用を受ける場合で、当該課税期間中に行つた同法第二条第一項第九号（定義）に規定する課税資産の譲渡等につき課されるべき消費税の額及び当該消費税の額を課税標準として課されるべき地方消費税の額に相当する金額並びに同法第三十条第二項に規定する課税仕入れ等の税額及び当該課税仕入れ等の税額に係る地方消費税の額に相当する金額をこれらに係る取引の対価と区分して取り扱つたときにおける当該課税仕入れ等の税額及び当該課税仕入れ等の税額に係る地方消費税の額に相当する金額の合計額のうち、同条第一項の規定による控除をすることができない金額及び当該控除をすることができない金額に係る地方消費税の額に相当する金額の合計額でそれぞれの資産に係るものをいう。 art-182-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-5 The non-deductible consumption tax amounts, etc. pertaining to assets referred to in paragraphs (1) through (3) means, where a Resident is subject to the application of Article 30, paragraph (1) of the Consumption Tax Act for the taxable period prescribed in Article 19, paragraph (1) (Taxable Period) of that Act and treats the amount equivalent to the amount of consumption tax to be imposed on the taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) (Definitions) of that Act made during that taxable period and the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base, and the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of that Act and the amount equivalent to the local consumption tax pertaining to that amount of tax on taxable purchases, etc., separately from the consideration for the transactions pertaining to them, the sum, pertaining to the respective assets, of the amount that cannot be deducted under paragraph (1) of that Article and the amount equivalent to the local consumption tax pertaining to that amount that cannot be deducted, out of the sum of that amount of tax on taxable purchases, etc. and the amount equivalent to the local consumption tax pertaining to that amount of tax on taxable purchases, etc. machine translation, not official **第六項** 前項に規定する課税仕入れ等の税額に係る地方消費税の額に相当する金額又は控除をすることができない金額に係る地方消費税の額に相当する金額とは、それぞれ地方消費税を税率が百分の二・二（当該課税仕入れ等の税額に係る消費税法第二条第一項第十二号に規定する課税仕入れが他の者から受けた同項第九号の二に規定する軽減対象課税資産の譲渡等に係るものである場合及び当該課税仕入れ等の税額に係る同項第十一号に規定する課税貨物が同項第十一号の二に規定する軽減対象課税貨物に該当するものである場合には、百分の一・七六）の消費税であると仮定して消費税に関する法令の規定の例により計算した場合における同法第三十条第二項に規定する課税仕入れ等の税額に相当する金額又は同条第一項の規定による控除をすることができない金額に相当する金額をいう。 art-182-2/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-6 The amount equivalent to the local consumption tax pertaining to the amount of tax on taxable purchases, etc. referred to in the preceding paragraph and the amount equivalent to the local consumption tax pertaining to the amount that cannot be deducted mean, respectively, the amount equivalent to the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act or the amount equivalent to the amount that cannot be deducted under Article 30, paragraph (1) of that Act, in the case calculated in accordance with the provisions of laws and regulations concerning consumption tax on the assumption that the local consumption tax is consumption tax at a rate of 2.2 percent (1.76 percent where the taxable purchase prescribed in Article 2, paragraph (1), item (xii) of that Act pertaining to that amount of tax on taxable purchases, etc. pertains to a taxable transfer, etc. of assets subject to the reduced rate prescribed in item (ix)-2 of that paragraph received from another person, and where the taxable goods prescribed in item (xi) of that paragraph pertaining to that amount of tax on taxable purchases, etc. fall under taxable goods subject to the reduced rate prescribed in item (xi)-2 of that paragraph). machine translation, not official **第七項** 第三項及び第四項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。 art-182-2/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-7 The number of months referred to in paragraphs (3) and (4) is calculated according to the calendar, and where a fraction of less than one month arises, it is treated as one month. machine translation, not official **第八項** 前三項に定めるもののほか、第一項から第四項までの規定の適用に関し必要な事項は、財務省令で定める。 art-182-2/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-8 In addition to what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions of paragraphs (1) through (4) are specified by Ministry of Finance Order. machine translation, not official **第九項** 居住者は、その年において第一項から第三項までに規定する資産に係る控除対象外消費税額等の合計額又は同項若しくは第四項に規定する繰延消費税額等につき必要経費に算入した金額がある場合には、その年分の確定申告書に、これらの規定により必要経費に算入される金額の計算に関する明細書を添付しなければならない。 art-182-2/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-9 A Resident who has an amount included in necessary expenses in that year with regard to the sum of the non-deductible consumption tax amounts, etc. pertaining to assets prescribed in paragraphs (1) through (3) or the deferred consumption tax, etc. prescribed in paragraph (3) or paragraph (4) must attach to the Tax Return for that year a detailed statement on the calculation of the amounts included in necessary expenses under these provisions. machine translation, not official --- ## Cites - art-182-2/par-1: この条 → 所得税法施行令 第百八十二条の二 (Article 182-2), art-182-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2 - art-182-2/par-1: 消費税法（昭和六十三年法律第百八号）第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108) - art-182-2/par-2: 前項 → 所得税法施行令 第百八十二条の二第一項 (Article 182-2, paragraph (1)), art-182-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-1 - art-182-2/par-2/item-2: 消費税法第五条第一項 → 消費税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-5/par-1 (e-Gov law ID 363AC0000000108) - art-182-2/par-3: 前二項 → 所得税法施行令 第百八十二条の二第一項 (Article 182-2, paragraph (1)), art-182-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-1 - art-182-2/par-3: 前二項 → 所得税法施行令 第百八十二条の二第二項 (Article 182-2, paragraph (2)), art-182-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-2 - art-182-2/par-3: この項 → 所得税法施行令 第百八十二条の二第三項 (Article 182-2, paragraph (3)), art-182-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-3 - art-182-2/par-3: 次項 → 所得税法施行令 第百八十二条の二第四項 (Article 182-2, paragraph (4)), art-182-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-4 - art-182-2/par-4: 前項 → 所得税法施行令 第百八十二条の二第三項 (Article 182-2, paragraph (3)), art-182-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-3 - art-182-2/par-4: この項 → 所得税法施行令 第百八十二条の二第四項 (Article 182-2, paragraph (4)), art-182-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-4 - art-182-2/par-5: 第一項から第三項まで → 所得税法施行令 第百八十二条の二第一項 (Article 182-2, paragraph (1)), art-182-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-1 - art-182-2/par-5: 第一項から第三項まで → 所得税法施行令 第百八十二条の二第二項 (Article 182-2, paragraph (2)), art-182-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-2 - art-182-2/par-5: 第一項から第三項まで → 所得税法施行令 第百八十二条の二第三項 (Article 182-2, paragraph (3)), art-182-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-3 - art-182-2/par-5: 消費税法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1 (e-Gov law ID 363AC0000000108) - art-182-2/par-5: 同法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108) - art-182-2/par-5: 同法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108) - art-182-2/par-5: 同法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108) - art-182-2/par-6: 前項 → 所得税法施行令 第百八十二条の二第五項 (Article 182-2, paragraph (5)), art-182-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-5 - art-182-2/par-6: 消費税法第二条第一項第十二号 → 消費税法 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/consumption-tax-act/art-2/par-1/item-12 (e-Gov law ID 363AC0000000108) - art-182-2/par-6: 同項第九号の二 → 消費税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9-2 (e-Gov law ID 363AC0000000108) - art-182-2/par-6: 同項第十一号 → 消費税法 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/consumption-tax-act/art-2/par-1/item-11 (e-Gov law ID 363AC0000000108) - art-182-2/par-6: 同項第十一号の二 → 消費税法 第二条第一項第十一号の二 (Article 2, paragraph (1), item (xi-2)), art-2/par-1/item-11-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-11-2 (e-Gov law ID 363AC0000000108) - art-182-2/par-6: 同法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108) - art-182-2/par-6: 同条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108) - art-182-2/par-7: 第三項 → 所得税法施行令 第百八十二条の二第三項 (Article 182-2, paragraph (3)), art-182-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-3 - art-182-2/par-7: 第四項 → 所得税法施行令 第百八十二条の二第四項 (Article 182-2, paragraph (4)), art-182-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-4 - art-182-2/par-8: 前三項 → 所得税法施行令 第百八十二条の二第五項 (Article 182-2, paragraph (5)), art-182-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-5 - art-182-2/par-8: 前三項 → 所得税法施行令 第百八十二条の二第六項 (Article 182-2, paragraph (6)), art-182-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-6 - art-182-2/par-8: 前三項 → 所得税法施行令 第百八十二条の二第七項 (Article 182-2, paragraph (7)), art-182-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-7 - art-182-2/par-8: 第一項から第四項まで → 所得税法施行令 第百八十二条の二第一項 (Article 182-2, paragraph (1)), art-182-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-1 - art-182-2/par-8: 第一項から第四項まで → 所得税法施行令 第百八十二条の二第二項 (Article 182-2, paragraph (2)), art-182-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-2 - art-182-2/par-8: 第一項から第四項まで → 所得税法施行令 第百八十二条の二第三項 (Article 182-2, paragraph (3)), art-182-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-3 - art-182-2/par-8: 第一項から第四項まで → 所得税法施行令 第百八十二条の二第四項 (Article 182-2, paragraph (4)), art-182-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-4 - art-182-2/par-9: 第一項から第三項まで → 所得税法施行令 第百八十二条の二第一項 (Article 182-2, paragraph (1)), art-182-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-1 - art-182-2/par-9: 第一項から第三項まで → 所得税法施行令 第百八十二条の二第二項 (Article 182-2, paragraph (2)), art-182-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-2 - art-182-2/par-9: 第一項から第三項まで → 所得税法施行令 第百八十二条の二第三項 (Article 182-2, paragraph (3)), art-182-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-3 ## Cited by 20 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百八十二条の二第一項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-1 - 所得税法施行令 第百八十二条の二第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-2 - 所得税法施行令 第百八十二条の二第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-3 - 所得税法施行令 第百八十二条の二第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-4 - 所得税法施行令 第百八十二条の二第五項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-5 - 所得税法施行令 第百八十二条の二第六項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-6 - 所得税法施行令 第百八十二条の二第七項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-7 - 所得税法施行令 第百八十二条の二第八項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-8 - 所得税法施行令 第百八十二条の二第九項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-9 - 所得税法施行令 附則第五条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4092-17/art-5/par-1 - 所得税法施行令 附則第三条第一項（資産に係る控除対象外消費税額等の必要経費算入に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-3/par-1 - 所得税法施行令 附則第九条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-54/art-9/par-1 - 所得税法施行令 附則第十条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-316/art-10/par-1 - 所得税法施行令 附則第九条第一項（資産に係る控除対象外消費税額等の必要経費算入に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-9/par-1 - 所得税法施行令 附則第十一条第一項（資産に係る控除対象外消費税額等の必要経費算入に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-1 - 所得税法施行令 附則第十一条第二項（資産に係る控除対象外消費税額等の必要経費算入に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-2 - 所得税法施行令 附則第十一条第三項（資産に係る控除対象外消費税額等の必要経費算入に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-3 - 所得税法施行令 附則第十一条第四項（資産に係る控除対象外消費税額等の必要経費算入に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-4 - 所得税法施行規則 第三十八条の二第一項（消費税の課税売上割合に準ずる割合の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-38-2/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第三十八条の二第二項（消費税の課税売上割合に準ずる割合の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-38-2/par-2 (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-20261106T173921-048, 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-20261106T173921-048, 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