# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（有価証券の取得価額に関する経過措置） — address `suppl-4192-82/art-11` - 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-11 - 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. --- ### 第十一条（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-4192-82/art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-11 **第一項** 新令第百五条第二項（有価証券の評価の方法）の規定は、信託法施行日以後に同項に規定する事実が生ずる場合について適用し、信託法施行日前に旧令第百五条第二項（有価証券の評価の方法）に規定する事実が生じた場合については、なお従前の例による。 suppl-4192-82/art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-1 The provisions of Article 105, paragraph (2) (Method of Valuation of Securities) of the New Order apply to cases where an event prescribed in that paragraph occurs on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where an event prescribed in Article 105, paragraph (2) (Method of Valuation of Securities) of the Former Order occurred before the Effective Date of the Trust Act. machine translation, not official **第二項** 信託法施行日前に旧令第百十条第二項（株式の分割又は併合の場合の株式等の取得価額）に規定する分割が生じた場合については、なお従前の例による。 suppl-4192-82/art-11/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-2 The provisions then in force continue to govern cases where a split prescribed in Article 110, paragraph (2) (Acquisition Price of Shares, etc. in the Case of a Share Split or Consolidation) of the Former Order occurred before the Effective Date of the Trust Act. machine translation, not official **第三項** 新令第百十条第二項（株式の分割又は併合の場合の株式等の取得価額）の規定は、信託法施行日以後に同項に規定する分割又は併合が生ずる場合について適用し、信託法施行日前に旧令第百十条第三項に規定する分割又は併合が生じた場合については、なお従前の例による。 suppl-4192-82/art-11/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-3 The provisions of Article 110, paragraph (2) (Acquisition Price of Shares, etc. in the Case of a Share Split or Consolidation) of the New Order apply to cases where a split or consolidation prescribed in that paragraph occurs on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where a split or consolidation prescribed in Article 110, paragraph (3) of the Former Order occurred before the Effective Date of the Trust Act. machine translation, not official **第四項** 新令第百十二条第一項（合併により取得した株式等の取得価額）（信託の併合に係る部分を除く。）の規定は、平成十九年五月一日以後に同項に規定する合併が生ずる場合について適用し、同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については、なお従前の例による。 suppl-4192-82/art-11/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-4 The provisions of Article 112, paragraph (1) (Acquisition Price of Shares, etc. Acquired through Merger) of the New Order (excluding the part pertaining to a merger of trusts) apply to cases where a merger prescribed in that paragraph occurs on or after May 1, 2007, and the provisions then in force continue to govern cases where a merger prescribed in Article 112 (Acquisition Price of Shares Acquired through Merger) of the Former Order occurred before that date. machine translation, not official **第五項** 新令第百十二条第一項（信託の併合に係る部分に限る。）の規定は、信託法施行日以後に同項に規定する合併が生ずる場合について適用する。 suppl-4192-82/art-11/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-5 The provisions of Article 112, paragraph (1) of the New Order (limited to the part pertaining to a merger of trusts) apply to cases where a merger prescribed in that paragraph occurs on or after the Effective Date of the Trust Act. machine translation, not official **第六項** 新令第百十二条第二項の規定は、信託法施行日以後に同項に規定する信託の併合が生ずる場合について適用する。 suppl-4192-82/art-11/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-6 The provisions of Article 112, paragraph (2) of the New Order apply to cases where a merger of trusts prescribed in that paragraph occurs on or after the Effective Date of the Trust Act. machine translation, not official **第七項** 新令第百十三条第一項から第三項まで（分割型分割により取得した株式等の取得価額）（信託の分割に係る部分を除く。）の規定は、平成十九年五月一日以後にこれらの規定に規定する分割型分割が生ずる場合について適用し、同日前に旧令第百十三条第一項から第三項まで（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-4192-82/art-11/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-7 The provisions of Article 113, paragraphs (1) through (3) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the New Order (excluding the part pertaining to trust splits) apply to cases where a company split by split-off prescribed in those provisions occurs on or after May 1, 2007, and the provisions then in force continue to govern cases where a company split by split-off prescribed in Article 113, paragraphs (1) through (3) (Acquisition Price of Shares Acquired Through a Company Split by Split-Off) of the Former Order occurred before that date. machine translation, not official **第八項** 新令第百十三条第一項及び第二項（信託の分割に係る部分に限る。）の規定は、信託法施行日以後にこれらの規定に規定する分割型分割が生ずる場合について適用する。 suppl-4192-82/art-11/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-8 The provisions of Article 113, paragraphs (1) and (2) of the New Order (limited to the part pertaining to trust splits) apply to cases where a company split by split-off prescribed in those provisions occurs on or after the Effective Date of the Trust Act. machine translation, not official **第九項** 新令第百十三条第五項から第八項までの規定は、信託法施行日以後にこれらの規定に規定する信託の分割が生ずる場合について適用する。 suppl-4192-82/art-11/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-9 The provisions of Article 113, paragraphs (5) through (8) of the New Order apply to cases where a trust split prescribed in those provisions occurs on or after the Effective Date of the Trust Act. machine translation, not official **第十項** 新令第百十四条第四項（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、信託法施行日以後に同項の一部の解約をする場合について適用し、信託法施行日前に旧令第百十四条第四項（資本の払戻し等があった場合の株式等の取得価額）の一部の解約をした場合については、なお従前の例による。 suppl-4192-82/art-11/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-10 The provisions of Article 114, paragraph (4) (Acquisition Price of Shares, etc. in Case of Return of Capital, etc.) of the New Order apply to cases where a partial cancellation referred to in that paragraph is made on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where a partial cancellation referred to in Article 114, paragraph (4) (Acquisition Price of Shares, etc. in Case of Return of Capital, etc.) of the Former Order was made before the Effective Date of the Trust Act. machine translation, not official **第十一項** 新令第百十七条（旧株一株の従前の取得価額等）の規定は、信託法施行日以後に同条に規定する事実が生ずる場合について適用し、信託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等）に規定する事実が生じた場合については、なお従前の例による。 suppl-4192-82/art-11/par-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-11 The provisions of Article 117 (Previous Acquisition Price, etc. per Old Share) of the New Order apply to cases where an event prescribed in that Article occurs on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where an event prescribed in Article 117 (Previous Acquisition Price, etc. per Old Share) of the Former Order occurred before the Effective Date of the Trust Act. machine translation, not official --- ## Cites - suppl-4192-82/art-11/par-1: 新令第百五条第二項 → 所得税法施行令 第百五条第二項 (Article 105, paragraph (2)), art-105/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-105/par-2 - suppl-4192-82/art-11/par-3: 新令第百十条第二項 → 所得税法施行令 第百十条第二項 (Article 110, paragraph (2)), art-110/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-110/par-2 - suppl-4192-82/art-11/par-4: 新令第百十二条第一項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-112/par-1 - suppl-4192-82/art-11/par-5: 新令第百十二条第一項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-112/par-1 - suppl-4192-82/art-11/par-6: 新令第百十二条第二項 → 所得税法施行令 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-112/par-2 - suppl-4192-82/art-11/par-7: 新令第百十三条第一項から第三項まで → 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-4192-82/art-11/par-7: 新令第百十三条第一項から第三項まで → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113/par-2 - suppl-4192-82/art-11/par-7: 新令第百十三条第一項から第三項まで → 所得税法施行令 第百十三条第三項 (Article 113, paragraph (3)), art-113/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113/par-3 - suppl-4192-82/art-11/par-8: 新令第百十三条第一項 → 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-4192-82/art-11/par-8: 第二項 → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113/par-2 - suppl-4192-82/art-11/par-9: 新令第百十三条第五項から第八項まで → 所得税法施行令 第百十三条第五項 (Article 113, paragraph (5)), art-113/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113/par-5 - suppl-4192-82/art-11/par-9: 新令第百十三条第五項から第八項まで → 所得税法施行令 第百十三条第六項 (Article 113, paragraph (6)), art-113/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113/par-6 - suppl-4192-82/art-11/par-9: 新令第百十三条第五項から第八項まで → 所得税法施行令 第百十三条第七項 (Article 113, paragraph (7)), art-113/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113/par-7 - suppl-4192-82/art-11/par-9: 新令第百十三条第五項から第八項まで → 所得税法施行令 第百十三条第八項 (Article 113, paragraph (8)), art-113/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113/par-8 - suppl-4192-82/art-11/par-10: 新令第百十四条第四項 → 所得税法施行令 第百十四条第七項 (Article 114, paragraph (7)), art-114/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-7 - suppl-4192-82/art-11/par-11: 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一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-1 - 所得税法施行令 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-5 --- ## 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-20261106T173921-121, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-122, 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