# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十三条 (Article 23)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第二十三条 (Article 23)（棚卸資産の評価の方法の変更申請書の記載事項） — address `art-23`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-23
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-23
- Every provision below carries its address and both URLs 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.

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### 第二十三条（棚卸資産の評価の方法の変更申請書の記載事項） — Matters to Be Stated in a Written Application for Change of the Method of Valuing Inventory
<sup>caption: machine translation, not official</sup>
<sup>art-23 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-23 · https://japanlaw.org/l/340M50000040011/art-23</sup>

      **第一項**  令第百一条第二項（棚卸資産の評価の方法の変更手続）に規定する財務省令で定める事項は、次に掲げる事項とする。
      <sup>art-23/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-23/par-1 · https://japanlaw.org/l/340M50000040011/art-23/par-1</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 101, paragraph (2) (Procedures for Changing the Method of Valuing Inventory) of the Order are the following matters.
      <sup>machine translation, not official</sup>

        **一**  令第百一条第二項に規定する申請書を提出する者の氏名及び住所
        <sup>art-23/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-23/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-23/par-1/item-1</sup>
        the name and domicile of the person who submits the written application prescribed in Article 101, paragraph (2) of the Order;
        <sup>machine translation, not official</sup>

        **二**  その評価の方法を変更しようとする事業の種類並びに商品又は製品（副産物及び作業くずを除く。）、半製品、仕掛品（半成工事を含む。）、主要原材料及び補助原材料その他の棚卸資産の区分
        <sup>art-23/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-23/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-23/par-1/item-2</sup>
        the type of business for which the method of valuation is to be changed, and the classification of Inventory such as goods or products (excluding by-products and scrap), semi-finished goods, work in process (including partially completed construction), principal raw materials, auxiliary raw materials and other Inventory;
        <sup>machine translation, not official</sup>

        **三**  現によつている評価の方法及びその評価の方法を採用した年月日
        <sup>art-23/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-23/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-23/par-1/item-3</sup>
        the method of valuation currently in use and the date on which that method of valuation was adopted;
        <sup>machine translation, not official</sup>

        **四**  採用しようとする新たな評価の方法
        <sup>art-23/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-23/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-23/par-1/item-4</sup>
        the new method of valuation to be adopted;
        <sup>machine translation, not official</sup>

        **五**  その他参考となるべき事項
        <sup>art-23/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-23/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-23/par-1/item-5</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

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## Cites
- art-23/par-1: 令第百一条第二項 → e-Gov law 340CO0000000096, 第百一条第二項 (Article 101, paragraph (2)), art-101/par-2 — not held in this collection
- art-23/par-1/item-1: 令第百一条第二項 → e-Gov law 340CO0000000096, 第百一条第二項 (Article 101, paragraph (2)), art-101/par-2 — not held in this collection

## Cited by

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

- 所得税法施行規則 附則第十三条第一項（棚卸資産の評価の方法の変更申請書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-13/par-1
- 所得税法施行規則 附則第六条第一項（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6/par-1

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-016, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27