# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八十七条 (Article 87) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-87. 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: 第八十七条 (Article 87)（贈与等の場合の棚卸資産に準ずる資産の範囲） — address `art-87` - 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-87 - 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. --- ### 第八十七条（贈与等の場合の棚卸資産に準ずる資産の範囲） — Scope of Assets Equivalent to Inventory in the Case of a Gift or Similar Transfer caption: machine translation, not official art-87 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-87 **第一項** 法第四十条第一項（棚卸資産の贈与等の場合の総収入金額算入）に規定する政令で定めるものは、前条に規定する資産、有価証券で事業所得の基因となるもの及び法第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法）に規定する暗号資産とする。 art-87/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-87/par-1 The assets specified by Cabinet Order prescribed in Article 40, paragraph (1) (Inclusion of Inventory Given as a Gift or Similar Transfer in Gross Revenue) of the Act are the assets prescribed in the preceding Article, Securities that give rise to business income, and cryptoassets prescribed in Article 48-2, paragraph (1) (Calculation of Costs of Cryptoassets Transferred and Valuation Methods) of the Act. machine translation, not official --- ## Cites - art-87/par-1: 法第四十条第一項 → 所得税法 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/ja/income-tax-act/art-40/par-1 (e-Gov law ID 340AC0000000033) - art-87/par-1: 前条 → 所得税法施行令 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-86 - art-87/par-1: 法第四十八条の二第一項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-48-2/par-1 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第二条第一項（贈与等の場合の棚卸資産に準ずる資産の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-2/par-1 --- ## 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-20261106T173921-027, 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