# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（有価証券の取得価額に関する経過措置） — address `suppl-4182-124/art-9` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9 - 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. --- ### 第九条（有価証券の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Securities caption: machine translation, not official suppl-4182-124/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9 **第一項** 新令第百九条第一項第一号及び第二号（有価証券の取得価額）の規定は、個人が会社法施行日以後に取得をするこれらの規定に掲げる有価証券について適用し、個人が会社法施行日前に取得をした旧令第百九条第一項第一号及び第二号（有価証券の取得価額）に掲げる有価証券については、なお従前の例による。 suppl-4182-124/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-1 The provisions of Article 109, paragraph (1), items (i) and (ii) (Acquisition Price of Securities) of the New Order apply to Securities listed in those provisions that an individual acquires on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern Securities listed in Article 109, paragraph (1), items (i) and (ii) (Acquisition Price of Securities) of the Former Order that an individual acquired before the Effective Date of the Companies Act. machine translation, not official **第二項** 新令第百九条第一項第三号の規定は、個人が会社法施行日以後に取得をする同号に掲げる有価証券について適用する。 suppl-4182-124/art-9/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-2 The provisions of Article 109, paragraph (1), item (iii) of the New Order apply to Securities listed in that item that an individual acquires on or after the Effective Date of the Companies Act. machine translation, not official **第三項** 新令第百十一条第一項（株主割当てにより取得した株式の取得価額）の規定は、会社法施行日以後に生じた同項に規定する事実により同項の株式を取得する場合について適用し、会社法施行日前に生じた旧令第百十一条（増資により取得した株式の取得価額）に規定する事実により同条の株式を取得する場合については、なお従前の例による。 suppl-4182-124/art-9/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-3 The provisions of Article 111, paragraph (1) (Acquisition Price of Shares Acquired by Allotment to Shareholders) of the New Order apply to cases where shares prescribed in that paragraph are acquired due to an event prescribed in that paragraph that arose on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where shares prescribed in Article 111 (Acquisition Price of Shares Acquired by Capital Increase) of the Former Order are acquired due to an event prescribed in that Article that arose before the Effective Date of the Companies Act. machine translation, not official **第四項** 新令第百十一条第二項の規定は、会社法施行日以後に生じた同項に規定する株式無償割当てにより同項の株式を取得する場合について適用する。 suppl-4182-124/art-9/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-4 The provisions of Article 111, paragraph (2) of the New Order apply to cases where shares prescribed in that paragraph are acquired through a gratis allotment of shares prescribed in that paragraph that took place on or after the Effective Date of the Companies Act. machine translation, not official **第五項** 新令第百十二条（合併により取得した株式の取得価額）及び第百十三条第一項（分割型分割により取得した株式の取得価額）の規定は、会社法施行日以後に新令第百十二条に規定する合併が生じた場合及び同項に規定する分割型分割が生じた場合について適用し、会社法施行日前に旧令第百十二条（合併により取得した株式の取得価額）に規定する合併が生じた場合及び旧令第百十三条第一項（分割型分割により取得した株式の取得価額）に規定する分割型分割が生じた場合については、なお従前の例による。 suppl-4182-124/art-9/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-5 The provisions of Article 112 (Acquisition Price of Shares Acquired by Merger) and Article 113, paragraph (1) (Acquisition Price of Shares Acquired by Company Split by Split-Off) of the New Order apply to cases where a merger prescribed in Article 112 of the New Order occurs, and cases where a company split by split-off prescribed in Article 113, paragraph (1) of the New Order occurs, on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where a merger prescribed in Article 112 (Acquisition Price of Shares Acquired by Merger) of the Former Order occurs, and cases where a company split by split-off prescribed in Article 113, paragraph (1) (Acquisition Price of Shares Acquired by Company Split by Split-Off) of the Former Order occurs, before the Effective Date of the Companies Act. machine translation, not official **第六項** 新令第百十四条第一項（資本の払戻し等があった場合の株式等の取得価額）の規定は、次項に定めるものを除き、同条第一項に規定する資本の払戻しに係る基準日が会社法施行日以後であるものについて適用し、旧令第百十四条第一項（減資等があった場合の株式等の取得価額）に規定する資本の減少に係る基準日が会社法施行日前であるものについては、なお従前の例による。 suppl-4182-124/art-9/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-6 The provisions of Article 114, paragraph (1) (Acquisition Price of Shares or Similar Interests in the Case of a Return of Capital, etc.) of the New Order apply, except for what is provided for in the following paragraph, to a return of capital prescribed in paragraph (1) of that Article for which the base date is on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern a reduction of capital prescribed in Article 114, paragraph (1) (Acquisition Price of Shares or Similar Interests in the Case of a Capital Reduction, etc.) of the Former Order for which the base date is before the Effective Date of the Companies Act. machine translation, not official **第七項** 会社法第四百五十四条第一項若しくは第五項（剰余金の配当に関する事項の決定）の決議又は同法第四百五十九条第一項（剰余金の配当等を取締役会が決定する旨の定款の定め）の規定による定款の定めがある場合における取締役会の決議による新令第百十四条第一項に規定する資本の払戻しについては、当該資本の払戻しに係る基準日が会社法施行日前であるものであっても、同条の規定を適用する。 suppl-4182-124/art-9/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-7 The provisions of Article 114 of the New Order apply to a return of capital prescribed in paragraph (1) of that Article that is made by a resolution under Article 454, paragraph (1) or (5) (Decisions on Matters Regarding Dividends of Surplus) of the Companies Act, or by a resolution of the board of directors in the case where there is a provision of the articles of incorporation under Article 459, paragraph (1) (Provisions of Articles of Incorporation That Board of Directors Determines Dividends of Surplus) of that Act, even where the base date pertaining to that return of capital is before the Effective Date of the Companies Act. machine translation, not official **第八項** 新令第百十四条第二項の規定は、会社法施行日以後に同項に規定する出資の払戻しがあった場合について適用する。 suppl-4182-124/art-9/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-8 The provisions of Article 114, paragraph (2) of the New Order apply to cases where a refund of contribution prescribed in that paragraph is made on or after the Effective Date of the Companies Act. machine translation, not official **第九項** 新令第百十五条（組織変更があった場合の株式等の取得価額）及び第百十六条（合併等があった場合の新株予約権等の取得価額）の規定は、会社法施行日以後に新令第百十五条に規定する組織変更があった場合及び新令第百十六条に規定する合併等があった場合について適用する。 suppl-4182-124/art-9/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-9 The provisions of Articles 115 (Acquisition Price of Shares or Similar Interests When There Is an Entity Conversion) and 116 (Acquisition Price of Share Options, etc. When There Is a Merger, etc.) of the New Order apply to cases where an entity conversion prescribed in Article 115 of the New Order occurs, and cases where a merger, etc. prescribed in Article 116 of the New Order occurs, on or after the Effective Date of the Companies Act. machine translation, not official **第十項** 新令第百十七条（旧株一株の従前の取得価額等）の規定は、会社法施行日以後に同条に規定する事実が生じた場合について適用し、会社法施行日前に旧令第百十七条（旧株一株の従前の取得価額）に規定する増資等が生じた場合については、なお従前の例による。 suppl-4182-124/art-9/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-10 The provisions of Article 117 (Previous Acquisition Price per Old Share, etc.) of the New Order apply to cases where an event prescribed in that Article arises on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where a capital increase, etc. prescribed in Article 117 (Previous Acquisition Price per Old Share) of the Former Order arises before the Effective Date of the Companies Act. machine translation, not official --- ## Cites - suppl-4182-124/art-9/par-1: 新令第百九条第一項第一号 → 所得税法施行令 第百九条第一項第一号 (Article 109, paragraph (1), item (i)), art-109/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-1 - suppl-4182-124/art-9/par-1: 第二号 → 所得税法施行令 第百九条第一項第二号 (Article 109, paragraph (1), item (ii)), art-109/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-2 - suppl-4182-124/art-9/par-2: 新令第百九条第一項第三号 → 所得税法施行令 第百九条第一項第三号 (Article 109, paragraph (1), item (iii)), art-109/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-3 - suppl-4182-124/art-9/par-3: 新令第百十一条第一項 → 所得税法施行令 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-111/par-1 - suppl-4182-124/art-9/par-4: 新令第百十一条第二項 → 所得税法施行令 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-111/par-2 - suppl-4182-124/art-9/par-5: 新令第百十二条 → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-112 - suppl-4182-124/art-9/par-5: 第百十三条第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113/par-1 - suppl-4182-124/art-9/par-6: 新令第百十四条第一項 → 所得税法施行令 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-1 - suppl-4182-124/art-9/par-6: 次項 → 所得税法施行令 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-4182-124/art-9/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-7 - suppl-4182-124/art-9/par-7: 会社法第四百五十四条第一項 → 会社法 第四百五十四条第一項 (Article 454, paragraph (1)), art-454/par-1 — https://japanlaw.org/ja/companies-act/art-454/par-1 (e-Gov law ID 417AC0000000086) - suppl-4182-124/art-9/par-7: 第五項 → 会社法 第四百五十四条第五項 (Article 454, paragraph (5)), art-454/par-5 — https://japanlaw.org/ja/companies-act/art-454/par-5 (e-Gov law ID 417AC0000000086) - suppl-4182-124/art-9/par-7: 同法第四百五十九条第一項 → 会社法 第四百五十九条第一項 (Article 459, paragraph (1)), art-459/par-1 — https://japanlaw.org/ja/companies-act/art-459/par-1 (e-Gov law ID 417AC0000000086) - suppl-4182-124/art-9/par-7: 新令第百十四条第一項 → 所得税法施行令 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-1 - suppl-4182-124/art-9/par-7: 同条 → 所得税法施行令 第百十四条 (Article 114), art-114 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114 - suppl-4182-124/art-9/par-8: 新令第百十四条第二項 → 所得税法施行令 第百十四条第三項 (Article 114, paragraph (3)), art-114/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-3 - suppl-4182-124/art-9/par-9: 新令第百十五条 → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-115 - suppl-4182-124/art-9/par-9: 第百十六条 → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-116 - suppl-4182-124/art-9/par-10: 新令第百十七条 → 所得税法施行令 第百十七条 (Article 117), art-117 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-117 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-3 - 所得税法施行令 附則第九条第六項（有価証券の取得価額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-6 --- ## 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-20261106T173921-098, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-119, 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-20261106T173921-119, 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