# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（たな卸資産の評価の方法に関する経過措置） — address `suppl-4192-82/art-10` - 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-4192-82/art-10 - 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. --- ### 第十条（たな卸資産の評価の方法に関する経過措置） — Transitional Measures regarding Method of Valuation of Inventory Assets caption: machine translation, not official suppl-4192-82/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-10 **第一項** 新令第九十九条第一項第二号（たな卸資産の評価の方法）の規定は、平成二十年分以後の所得税について適用し、平成十九年分以前の所得税については、なお従前の例による。 suppl-4192-82/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-10/par-1 The provisions of Article 99, paragraph (1), item (ii) (Method of Valuation of Inventory Assets) of the New Order apply to income tax for 2008 and subsequent years, and the provisions then in force continue to govern income tax for 2007 and earlier years. machine translation, not official **第二項** 平成十九年十二月三十一日において有するたな卸資産について旧令第九十九条第一項第二号（たな卸資産の評価の方法）に規定する低価法を選定している個人が、平成二十年十二月三十一日（当該個人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。以下この項において同じ。）においてその選定に係る事業の種類及び資産の区分（新令第百条第一項（たな卸資産の評価の方法の選定）に規定する事業の種類及び資産の区分をいう。以下この項において同じ。）と同一の事業の種類及び資産の区分に属するたな卸資産を有する場合において、当該個人が当該たな卸資産（平成二十年十二月三十一日におけるその取得のために通常要する価額（以下この項において「再調達原価」という。）が新令第九十九条第一項第二号に規定する原価法により評価した価額に満たないものに限る。）につき新令第九十九条第一項第一号に規定する原価法を選定していないときは、当該再調達原価を同項第二号に規定するその年十二月三十一日における価額として、同条の規定を適用することができる。 suppl-4192-82/art-10/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-10/par-2 In the case where an individual who has selected the lower of cost or market method prescribed in Article 99, paragraph (1), item (ii) (Method of Valuation of Inventory Assets) of the Former Order for inventory assets held on December 31, 2007 holds, on December 31, 2008 (if that individual dies or has an Absence From Japan in the middle of the year, at the time of the death or Absence From Japan; the same applies hereinafter in this paragraph), inventory assets belonging to the same type of business and category of assets as the type of business and category of assets for which that selection was made (meaning the type of business and category of assets prescribed in Article 100, paragraph (1) (Selection of Method of Valuation of Inventory Assets) of the New Order; the same applies hereinafter in this paragraph), and that individual has not selected the cost method prescribed in Article 99, paragraph (1), item (i) of the New Order for those inventory assets (limited to those for which the price ordinarily required for their acquisition on December 31, 2008 (hereinafter in this paragraph referred to as the "replacement cost") is less than the value assessed by the cost method prescribed in item (ii) of that paragraph), the individual may apply that Article treating that replacement cost as the value on December 31 of that year prescribed in item (ii) of that paragraph. machine translation, not official --- ## Cites - suppl-4192-82/art-10/par-1: 新令第九十九条第一項第二号 → 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 - suppl-4192-82/art-10/par-2: この項 → 所得税法施行令 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4192-82/art-10/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-10/par-2 - suppl-4192-82/art-10/par-2: 新令第百条第一項 → 所得税法施行令 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-100/par-1 - suppl-4192-82/art-10/par-2: 新令第九十九条第一項第二号 → 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 - suppl-4192-82/art-10/par-2: 新令第九十九条第一項第一号 → 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 - suppl-4192-82/art-10/par-2: 同条 → 所得税法施行令 第九十九条 (Article 99), art-99 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99 ## 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-4192-82/art-1/par-1/item-3 - 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 --- ## 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-20261106T173921-121, 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