Article 225-14Income Sourced Outside Japan

一income pertaining to insurance proceeds, compensation, or monetary damages (including those similar thereto) that is to be received for operations performed outside Japan or assets located outside Japan;

二income arising from receiving, from a corporation, a gift of assets that are located outside Japan;

三income pertaining to items that were hidden in the ground and that were discovered outside Japan or lost property that was found outside Japan;

四income pertaining to money and goods or other economic benefits (excluding benefits given in the form of travel or other provision of services in lieu of which money or goods may not be chosen) that is received as a prize based on a prize competition held outside Japan;

五occasional income acquired in connection with an act carried out outside Japan, in addition to what is listed in the preceding three items;

六beyond what is listed in the preceding items, income pertaining to economic benefit that is given with regard to operations performed outside Japan or assets located outside Japan.