# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百二十一条 (Article 321) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-321. 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: 第三百二十一条 (Article 321)（金銭以外のもので支払われる賞金の価額） — address `art-321` - 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-321 - 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. --- ### 第三百二十一条（金銭以外のもので支払われる賞金の価額） — Value of a Prize Paid through Property Other than Money caption: machine translation, not official art-321 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-321 **第一項** 法第二百五条第二号（報酬又は料金等に係る徴収税額）に規定する政令で定めるところにより計算した金額は、同号に規定する金銭以外のものの支払を受ける者がその受けることとなつた日において当該金銭以外のものを譲渡するものとした場合にその対価として通常受けるべき価額に相当する金額（当該金銭以外のものと金銭とのいずれかを選択することができる場合には、当該金銭の額）とする。 art-321/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-321/par-1 The amount calculated as specified by Cabinet Order prescribed in Article 205, item (ii) (Tax Amount Collected for Remuneration or Fees, etc.) of the Act is to be the amount equivalent to the value that would normally be received as consideration if the person who receives payment of the property other than money prescribed in that item were to transfer that property on the day on which that person came to receive it (where that person may choose between that property and money, the amount of that money). machine translation, not official --- ## Cites - art-321/par-1: 法第二百五条第二号 → 所得税法 第二百五条第一項第二号 (Article 205, paragraph (1), item (ii)), art-205/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-205/par-1/item-2 (e-Gov law ID 340AC0000000033) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三百二十九条第一項（金銭以外のもので支払われる賞金の価額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-329/par-1 - 所得税法施行規則 第五十三条第一項第四号（還付を受ける場合の源泉徴収税額等の明細書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-4 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第八十四条第一項第二号（報酬、料金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84/par-1/item-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-20261106T163957-105, 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