# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九十九条 (Article 99)

This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99. 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: 第九十九条 (Article 99)（棚卸資産の評価の方法） — address `art-99`
- 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-99
- 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.

---

### 第九十九条（棚卸資産の評価の方法） — Methods of Valuing Inventory
<sup>caption: machine translation, not official</sup>
<sup>art-99 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99</sup>

        **第一項**  法第四十七条第一項（棚卸資産の売上原価等の計算及びその評価の方法）の規定によるその年十二月三十一日（同項の居住者が年の中途において死亡し又は出国をした場合には、その死亡又は出国の時。以下この款において同じ。）において有する棚卸資産の評価額の計算上選定をすることができる同項に規定する政令で定める評価の方法は、次に掲げる方法（その年分の所得税について青色申告書を提出することにつき税務署長の承認を受けていない場合には、第一号に掲げる方法）とする。
        <sup>art-99/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1</sup>
        The methods of valuation specified by Cabinet Order prescribed in Article 47, paragraph (1) (Calculation of Costs of Inventory Sold and Valuation Methods) of the Act that may be selected for calculating, pursuant to that paragraph, the assessed value of Inventory held on December 31 of that year (where the Resident referred to in that paragraph dies or becomes Absent From Japan during the year, the time of that death or the start of that Absence From Japan; the same applies hereinafter in this Subsection) are the following methods (where approval from the district director for filing a Blue Return for the income tax for that year has not been obtained, the method listed in item (i)).
        <sup>machine translation, not official</sup>

          **一**  原価法（その年十二月三十一日において有する棚卸資産（以下この項において「期末棚卸資産」という。）につき次に掲げる方法のうちいずれかの方法によつてその取得価額を算出し、その算出した取得価額をもつて当該期末棚卸資産の評価額とする方法をいう。）
          <sup>art-99/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-1</sup>
          the cost method (meaning a method of calculating the acquisition price of Inventory held on December 31 of that year (hereinafter in this paragraph referred to as "closing inventory") by any one of the following methods and taking the acquisition price so calculated as the assessed value of that closing inventory):
          <sup>machine translation, not official</sup>

            **イ**  個別法（期末棚卸資産の全部について、その個々の取得価額をその取得価額とする方法をいう。）
            <sup>art-99/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-1/sub-1</sup>
            the specific identification method (meaning a method of taking the individual acquisition price of the whole of the closing inventory as its acquisition price);
            <sup>machine translation, not official</sup>

            **ロ**  先入先出法（期末棚卸資産をその種類、品質及び型（以下この項において「種類等」という。）の異なるごとに区別し、その種類等の同じものについて、当該期末棚卸資産をその年十二月三十一日から最も近い日において取得した種類等を同じくする棚卸資産から順次成るものとみなし、そのみなされた棚卸資産の取得価額をその取得価額とする方法をいう。）
            <sup>art-99/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-1/sub-2</sup>
            the first-in first-out method (meaning a method of distinguishing closing inventory by differences in kind, quality, and model (hereinafter in this paragraph referred to as "types, etc."), and, for items of the same types, etc., regarding that closing inventory as consisting, in sequence, of Inventory of the same types, etc. starting from that acquired on the day nearest to December 31 of that year, and taking the acquisition price of the Inventory so regarded as its acquisition price);
            <sup>machine translation, not official</sup>

            **ハ**  総平均法（棚卸資産をその種類等の異なるごとに区別し、その種類等の同じものについて、その年一月一日において有していた種類等を同じくする棚卸資産の取得価額の総額とその年中に取得した種類等を同じくする棚卸資産の取得価額の総額との合計額をこれらの棚卸資産の総数量で除して計算した価額をその一単位当たりの取得価額とする方法をいう。）
            <sup>art-99/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-1/sub-3</sup>
            the total average method (meaning a method of distinguishing Inventory by differences in types, etc., and, for items of the same types, etc., taking as the acquisition price per unit the price calculated by dividing the sum of the total amount of the acquisition price of Inventory of the same types, etc. held on January 1 of that year and the total amount of the acquisition price of Inventory of the same types, etc. acquired during that year by the total quantity of that Inventory);
            <sup>machine translation, not official</sup>

            **ニ**  移動平均法（棚卸資産をその種類等の異なるごとに区別し、その種類等の同じものについて、当初の一単位当たりの取得価額が、再び種類等を同じくする棚卸資産を取得した場合にはその取得の時において有する当該棚卸資産とその取得した棚卸資産との数量及び取得価額を基礎として算出した平均単価によつて改定されたものとみなし、以後種類等を同じくする棚卸資産を取得する都度同様の方法により一単位当たりの取得価額が改定されたものとみなし、その年十二月三十一日から最も近い日において改定されたものとみなされた一単位当たりの取得価額をその一単位当たりの取得価額とする方法をいう。）
            <sup>art-99/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-1/sub-4</sup>
            the moving average method (meaning a method of distinguishing Inventory by differences in types, etc., and, for items of the same types, etc., regarding the initial acquisition price per unit as having been revised, where Inventory of the same types, etc. is acquired again, to the average unit price calculated on the basis of the quantities and acquisition prices of the Inventory held at the time of that acquisition and the Inventory so acquired, regarding the acquisition price per unit as having been revised by the same method each time Inventory of the same types, etc. is acquired thereafter, and taking as the acquisition price per unit the acquisition price per unit regarded as having been revised on the day nearest to December 31 of that year);
            <sup>machine translation, not official</sup>

            **ホ**  最終仕入原価法（期末棚卸資産をその種類等の異なるごとに区別し、その種類等の同じものについて、その年十二月三十一日から最も近い日において取得したものの一単位当たりの取得価額をその一単位当たりの取得価額とする方法をいう。）
            <sup>art-99/par-1/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-1/sub-5</sup>
            the last purchase cost method (meaning a method of distinguishing closing inventory by differences in types, etc., and, for items of the same types, etc., taking the acquisition price per unit of those acquired on the day nearest to December 31 of that year as the acquisition price per unit);
            <sup>machine translation, not official</sup>

            **ヘ**  売価還元法（期末棚卸資産をその種類等又は通常の差益の率（棚卸資産の通常の販売価額のうちに当該通常の販売価額から当該棚卸資産を取得するために通常要する価額を控除した金額の占める割合をいう。以下この項において同じ。）の異なるごとに区別し、その種類等又は通常の差益の率の同じものについて、その年十二月三十一日における種類等又は通常の差益の率を同じくする棚卸資産の通常の販売価額の総額に原価の率（当該通常の販売価額の総額とその年中に販売した当該棚卸資産の対価の総額との合計額のうちにその年一月一日における当該棚卸資産の取得価額の総額とその年中に取得した当該棚卸資産の取得価額の総額との合計額の占める割合をいう。）を乗じて計算した金額をその取得価額とする方法をいう。）
            <sup>art-99/par-1/item-1/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-1/sub-6</sup>
            the retail method (meaning a method of distinguishing closing inventory by differences in types, etc. or the ordinary gross profit rate (meaning the ratio that the amount obtained by deducting the price normally required to acquire the Inventory from the ordinary sales price of the Inventory bears to that ordinary sales price; the same applies hereinafter in this paragraph), and, for items of the same types, etc. or ordinary gross profit rate, taking as the acquisition price the amount calculated by multiplying the total of the ordinary sales prices of Inventory of the same types, etc. or ordinary gross profit rate as of December 31 of that year by the cost ratio (meaning the ratio that the sum of the total amount of the acquisition price of that Inventory as of January 1 of that year and the total amount of the acquisition price of that Inventory acquired during that year bears to the sum of the total of those ordinary sales prices and the total amount of consideration for that Inventory sold during that year));
            <sup>machine translation, not official</sup>

          **二**  低価法（期末棚卸資産をその種類等（前号ヘに掲げる売価還元法により算出した取得価額による原価法により計算した価額を基礎とするものにあつては、種類等又は通常の差益の率。以下この号において同じ。）の異なるごとに区別し、その種類等の同じものについて、前号に掲げる方法のうちいずれかの方法により算出した取得価額による原価法により評価した価額とその年十二月三十一日における価額とのうちいずれか低い価額をもつてその評価額とする方法をいう。）
          <sup>art-99/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-2</sup>
          the lower of cost or market method (meaning a method of distinguishing closing inventory by differences in types, etc. (for those based on the price calculated by the cost method using the acquisition price calculated by the retail method listed in (f) of the preceding item, types, etc. or ordinary gross profit rate; the same applies hereinafter in this item), and, for items of the same types, etc., taking as the assessed value the lower of the price assessed by the cost method using the acquisition price calculated by any of the methods listed in the preceding item and the price as of December 31 of that year).
          <sup>machine translation, not official</sup>

        **第二項**  前項第一号イに掲げる個別法により算出した取得価額による原価法（当該原価法により評価した価額を基礎とする同項第二号に掲げる低価法を含む。）は、棚卸資産のうち通常一の取引によつて大量に取得され、かつ、規格に応じて価格が定められているものについては、同項の規定にかかわらず、選定することができない。
        <sup>art-99/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-2</sup>
        The cost method using the acquisition price calculated by the specific identification method listed in item (i), (a) of the preceding paragraph (including the lower of cost or market method listed in item (ii) of that paragraph that is based on the price assessed by that cost method) may not be selected, notwithstanding the provisions of that paragraph, for Inventory that is normally acquired in large quantities through a single transaction and whose price is determined according to specifications.
        <sup>machine translation, not official</sup>

---

## Cites
- art-99/par-1: 法第四十七条第一項 → 所得税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/income-tax-act/art-47/par-1 (e-Gov law ID 340AC0000000033)
- art-99/par-1: 第一号 → 所得税法施行令 第九十九条第一項第一号 (Article 99, paragraph (1), item (i)), art-99/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-1
- art-99/par-1/item-1: この項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1
- art-99/par-1/item-1/sub-2: この項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1
- art-99/par-1/item-1/sub-6: この項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1
- art-99/par-1/item-2: 前号 → 所得税法施行令 第九十九条第一項第一号 (Article 99, paragraph (1), item (i)), art-99/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-1
- art-99/par-1/item-2: この号 → 所得税法施行令 第九十九条第一項第二号 (Article 99, paragraph (1), item (ii)), art-99/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-2
- art-99/par-2: 前項第一号 → 所得税法施行令 第九十九条第一項第一号 (Article 99, paragraph (1), item (i)), art-99/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-1
- art-99/par-2: 同項第二号 → 所得税法施行令 第九十九条第一項第二号 (Article 99, paragraph (1), item (ii)), art-99/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-2
- art-99/par-2: 同項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1

## Cited by

19 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第九十九条第一項（棚卸資産の評価の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1
- 所得税法施行令 第九十九条第一項第一号（棚卸資産の評価の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-1
- 所得税法施行令 第九十九条第一項第一号ロ（棚卸資産の評価の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-1/sub-2
- 所得税法施行令 第九十九条第一項第一号ヘ（棚卸資産の評価の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-1/sub-6
- 所得税法施行令 第九十九条第一項第二号（棚卸資産の評価の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-1/item-2
- 所得税法施行令 第九十九条第二項（棚卸資産の評価の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99/par-2
- 所得税法施行令 第九十九条の二第一項（棚卸資産の特別な評価の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99-2/par-1
- 所得税法施行令 第九十九条の二第七項（棚卸資産の特別な評価の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99-2/par-7
- 所得税法施行令 第百条第一項（棚卸資産の評価の方法の選定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-100/par-1
- 所得税法施行令 第百条第二項（棚卸資産の評価の方法の選定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-100/par-2
- 所得税法施行令 第百二条第一項（棚卸資産の法定評価方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-102/par-1
- 所得税法施行令 第百二条第二項（棚卸資産の法定評価方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-102/par-2
- 所得税法施行令 第百三条第一項（棚卸資産の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-103/par-1
- 所得税法施行令 第百四条第一項（棚卸資産の取得価額の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-104/par-1
- 所得税法施行令 附則第六条第一項（たな卸資産の法定評価方法に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3442-84/art-6/par-1
- 所得税法施行令 附則第十条第一項（たな卸資産の評価の方法に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-10/par-1
- 所得税法施行令 附則第十条第二項（たな卸資産の評価の方法に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-10/par-2
- 所得税法施行令 附則第四条第一項（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-1
- 所得税法施行規則 第六十条第三項（決算） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-3 (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-20261106T173921-029, 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-20261106T173921-029, 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