Article 225-4Income Arising from the Transfer of Assets Located Outside Japan
第二百二十五条の四（国外にある資産の譲渡により生ずる所得）
The income specified by Cabinet Order as income arising from the transfer of assets located outside Japan prescribed in Article 95, paragraph (4), item (iii) (Foreign Tax Credit) of the Act is income arising from the transfer of the following assets (for the assets listed in item (iii), the felling or transfer):
法第九十五条第四項第三号（外国税額控除）に規定する国外にある資産の譲渡により生ずる所得として政令で定めるものは、次に掲げる資産の譲渡（第三号に掲げる資産については、伐採又は譲渡）により生ずる所得とする。
real property located outside Japan;
国外にある不動産
a right on real property located outside Japan, a mining right outside Japan or a quarrying right outside Japan;
国外にある不動産の上に存する権利、国外における鉱業権又は国外における採石権
forested land located outside Japan;
国外にある山林
shares issued by a Foreign Corporation or an investor's interest in a Foreign Corporation, on the transfer of which, where shares or contributions equivalent in number or amount to a certain proportion or more of the total number or total amount of issued shares or contributions of that Foreign Corporation are owned, foreign income tax is imposed on the income arising from the transfer in the country or region where the head office or principal office of that Foreign Corporation is located;
外国法人の発行する株式又は外国法人の出資者の持分で、その外国法人の発行済株式又は出資の総数又は総額の一定割合以上に相当する数又は金額の株式又は出資を所有する場合にその外国法人の本店又は主たる事務所の所在する国又は地域においてその譲渡による所得に対して外国所得税が課されるもの
shares of a real estate-related corporation (including contributions and investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; the same applies in the following item and the following paragraph);
where owning the shares of a corporation pertaining to the ownership or management of a golf course located outside Japan is required so that the owner becomes a person entitled to use the golf course continuously under advantageous terms compared to general users, those shares;
国外にあるゴルフ場の所有又は経営に係る法人の株式を所有することがそのゴルフ場を一般の利用者に比して有利な条件で継続的に利用する権利を有する者となるための要件とされている場合における当該株式
the right concerning the utilization of golf courses or other facilities located outside Japan.
国外にあるゴルフ場その他の施設の利用に関する権利
The real estate-related corporation prescribed in item (v) of the preceding paragraph means a corporation for which the rate of the sum of the values of the following assets accounts for 50 percent or more of the total amount of its gross assets:
前項第五号に規定する不動産関連法人とは、その有する資産の価額の総額のうちに次に掲げる資産の価額の合計額の占める割合が百分の五十以上である法人をいう。
land, etc. located outside Japan (meaning land or a right on land, buildings and their associated facilities, or structures; hereinafter the same applies in this paragraph);
国外にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）
shares of a corporation for which the rate of the sum of the values of land, etc. located outside Japan accounts for 50 percent or more of the total amount of its gross assets;
その有する資産の価額の総額のうちに国外にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式
shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located outside Japan and shares listed in the preceding item, this item, and the following item accounts for 50 percent or more of the total amount of its gross assets);
shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located outside Japan and shares listed in the preceding two items and this item accounts for 50 percent or more of the total amount of its gross assets).
Article 225-5Scope of Business That Has as Its Main Content the Provision of Personal Services
第二百二十五条の五（人的役務の提供を主たる内容とする事業の範囲）
The businesses specified by Cabinet Order prescribed in Article 95, paragraph (4), item (iv) (Foreign Tax Credit) of the Act are the following businesses:
法第九十五条第四項第四号（外国税額控除）に規定する政令で定める事業は、次に掲げる事業とする。
a business that has as its main content the provision of the services of motion picture or theater actors, musicians and any other entertainers or professional athletes;
映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供を主たる内容とする事業
a business that has as its main content the provision of the services of attorneys, certified public accountants, architects or other professionals;
弁護士、公認会計士、建築士その他の自由職業者の役務の提供を主たる内容とする事業
a business that has as its main content the provision of services that a person having specialized knowledge or special skills in science and technology, business management or other fields carries out by utilizing that knowledge or those skills (excluding such a business where it is carried out incidentally to the principal operations of the person carrying on the business, such as the sale of machinery and equipment, and a business that has as its main content the provision of services of directing or supervising construction or installation work prescribed in Article 2, paragraph (1), item (viii)-4, (b) (Definitions) of the Act).
科学技術、経営管理その他の分野に関する専門的知識又は特別の技能を有する者の当該知識又は技能を活用して行う役務の提供を主たる内容とする事業（機械設備の販売その他事業を行う者の主たる業務に付随して行われる場合における当該事業及び法第二条第一項第八号の四ロ（定義）に規定する建設又は据付けの工事の指揮監督の役務の提供を主たる内容とする事業を除く。）
Article 225-6Interest on Loans Pertaining to Operations Outside Japan
第二百二十五条の六（国外業務に係る貸付金の利子）
The transaction specified by Cabinet Order as a sale or purchase transaction of bonds with a repurchase or resale agreement prescribed in Article 95, paragraph (4), item (viii) (Foreign Tax Credit) of the Act is a transaction in which bonds are transferred or purchased under an agreement to repurchase or resell them on a date agreed in advance at a price agreed in advance (or, where it is possible to agree on the date and price on or after the commencement of the transaction instead of agreeing on them in advance, on a date agreed on or after that commencement at a price agreed on or after that commencement), and bonds of the same kind and quantity as those bonds are repurchased or resold based on that agreement (referred to in the following paragraph as a "bond transaction with a repurchase/resale agreement").
法第九十五条第四項第八号（外国税額控除）に規定する債券の買戻又は売戻条件付売買取引として政令で定めるものは、債券をあらかじめ約定した期日にあらかじめ約定した価格で（あらかじめ期日及び価格を約定することに代えて、その開始以後期日及び価格の約定をすることができる場合にあつては、その開始以後約定した期日に約定した価格で）買い戻し、又は売り戻すことを約定して譲渡し、又は購入し、かつ、当該約定に基づき当該債券と同種及び同量の債券を買い戻し、又は売り戻す取引（次項において「債券現先取引」という。）とする。
The profit specified by Cabinet Order prescribed in Article 95, paragraph (4), item (viii) of the Act is the profit equivalent to the amount obtained by deducting the amount of consideration for the purchase from the amount of consideration for the resale, where, in a bond transaction with a repurchase/resale agreement that is conducted with a person who conducts operations outside Japan and pertains to those operations, the amount of consideration for the resale when bonds of the same kind and quantity as the bonds are resold exceeds the amount of consideration for the purchase when the bonds are purchased.
法第九十五条第四項第八号に規定する差益として政令で定めるものは、国外において業務を行う者との間で行う債券現先取引で当該業務に係るものにおいて、債券を購入する際の当該購入に係る対価の額を当該債券と同種及び同量の債券を売り戻す際の当該売戻しに係る対価の額が上回る場合における当該売戻しに係る対価の額から当該購入に係る対価の額を控除した金額に相当する差益とする。
With regard to the application of the provisions of Article 95, paragraph (4), item (viii) of the Act, loans provided for a Nonresident or a Foreign Corporation for the purpose of purchasing a vessel or an aircraft to be used for the operations by the Nonresident or the Foreign Corporation are treated as loans falling under the provisions of the same item, and loans provided for a Resident or a Domestic Corporation for the purpose of purchasing a vessel or aircraft to be used for the operations by the Resident or the Domestic Corporation are treated as loans other than those falling under the provisions of Article 95, paragraph (4), item (viii) of the Act.
法第九十五条第四項第八号の規定の適用については、非居住者又は外国法人の業務の用に供される船舶又は航空機の購入のためにその非居住者又は外国法人に対して提供された貸付金は、同号の規定に該当する貸付金とし、居住者又は内国法人の業務の用に供される船舶又は航空機の購入のためにその居住者又は内国法人に対して提供された貸付金は、同号の規定に該当する貸付金以外の貸付金とする。
Article 225-7Royalties Pertaining to Operations Outside Japan
第二百二十五条の七（国外業務に係る使用料等）
The implements specified by Cabinet Order prescribed in Article 95, paragraph (4), item (ix), (c) (Foreign Tax Credit) of the Act are vehicles and transport equipment, tools, and appliances and fixtures.
法第九十五条第四項第九号ハ（外国税額控除）に規定する政令で定める用具は、車両及び運搬具、工具並びに器具及び備品とする。
With regard to the application of the provisions of Article 95, paragraph (4), item (ix) of the Act, royalties for the assets prescribed in (b) or (c) of the same item which are used in a vessel or aircraft used for the operations by a Nonresident or a Foreign Corporation are treated as royalties falling under the provisions of the same item, and royalties for those assets which are used in a vessel or aircraft used for the operations by a Resident or a Domestic Corporation are treated as royalties other than those falling under the provisions of the same item.
法第九十五条第四項第九号の規定の適用については、同号ロ又はハに規定する資産で非居住者又は外国法人の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料とし、当該資産で居住者又は内国法人の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料以外の使用料とする。
Article 225-8Scope of Salary or Remuneration Sourced Outside Japan
第二百二十五条の八（国外に源泉がある給与又は報酬の範囲）
The provision of personal services specified by Cabinet Order prescribed in Article 95, paragraph (4), item (x), (a) (Foreign Tax Credit) of the Act is the following work or other provision of personal services:
法第九十五条第四項第十号イ（外国税額控除）に規定する政令で定める人的役務の提供は、次に掲げる勤務その他の人的役務の提供とする。
work carried out outside Japan by a person acting as an officer of a Domestic Corporation (excluding the work carried out by the person acting as an officer in the case where the person also works full time as an employee of the Domestic Corporation);
内国法人の役員としての勤務で国外において行うもの（当該役員としての勤務を行う者が同時にその内国法人の使用人として常時勤務を行う場合の当該役員としての勤務を除く。）
work and other provision of personal services carried out on a vessel or aircraft operated by a Resident or Domestic Corporation (excluding the temporary provision of personal services carried out at a port of call outside Japan).
居住者又は内国法人が運航する船舶又は航空機において行う勤務その他の人的役務の提供（国外における寄航地において行われる一時的な人的役務の提供を除く。）
The provision of personal services specified by Cabinet Order prescribed in Article 95, paragraph (4), item (x), (c) of the Act is the work or other provision of personal services listed in the items of the preceding paragraph that was carried out during a period when the person carrying out that work or other provision of personal services was a Nonresident.
法第九十五条第四項第十号ハに規定する政令で定める人的役務の提供は、前項各号に掲げる勤務その他の人的役務の提供で当該勤務その他の人的役務の提供を行う者が非居住者であつた期間に行つたものとする。
Article 225-9Monetary Award for Business Advertisement
第二百二十五条の九（事業の広告宣伝のための賞金）
The monetary awards specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xi) (Foreign Tax Credit) of the Act are money, 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) received as a prize for the advertisement of that business from a person who carries on business outside Japan.
法第九十五条第四項第十一号（外国税額控除）に規定する政令で定める賞金は、国外において事業を行う者から当該事業の広告宣伝のために賞として支払を受ける金品その他の経済的な利益（旅行その他の役務の提供を内容とするもので、金品との選択をすることができないものとされているものを除く。）とする。
Article 225-10Scope of Contracts for Pensions
第二百二十五条の十（年金に係る契約の範囲）
The contracts specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xii) (Foreign Tax Credit) of the Act are insurance policies concluded by a foreign insurer prescribed in Article 2, paragraph (6) (Definitions) of the Insurance Business Act, a life insurance company prescribed in paragraph (3) of that Article or a casualty insurance company prescribed in paragraph (4) of that Article, or contracts pertaining to mutual aid similar thereto, that contain a provision for the payment of an annuity.
法第九十五条第四項第十二号（外国税額控除）に規定する政令で定める契約は、保険業法第二条第六項（定義）に規定する外国保険業者、同条第三項に規定する生命保険会社若しくは同条第四項に規定する損害保険会社の締結する保険契約又はこれに類する共済に係る契約であつて、年金を給付する定めのあるものとする。
Article 225-11Scope of Agreements Equivalent to a Silent Partnership Agreement
第二百二十五条の十一（匿名組合契約に準ずる契約の範囲）
The contracts specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xiv) (Foreign Tax Credit) of the Act are contracts under which one party agrees to make a contribution for the business of the other party, and the other party agrees to distribute the profits arising from that business.
法第九十五条第四項第十四号（外国税額控除）に規定する政令で定める契約は、当事者の一方が相手方の事業のために出資をし、相手方がその事業から生ずる利益を分配することを約する契約とする。
Article 225-12Income from International Transport Business
第二百二十五条の十二（国際運輸業所得）
The income specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xv) (Foreign Tax Credit) of the Act is, of the income arising from a Resident's carrying on of a business of transport by vessel or aircraft both in Japan and outside Japan, the income to arise from that Resident's operations outside Japan, determined, for a business of transport by vessel, on the basis of revenue pertaining to passengers or cargo that boarded or were loaded outside Japan, and for a business of transport by aircraft, on the basis of revenue or expenses pertaining to its operations outside Japan (meaning operations conducted outside Japan; the same applies hereinafter in this Article), the value of Fixed Assets used for those operations outside Japan, or other factors sufficient to infer the degree to which those operations outside Japan contributed to the generation of income pertaining to that transport business.
法第九十五条第四項第十五号（外国税額控除）に規定する政令で定める所得は、居住者が国内及び国外にわたつて船舶又は航空機による運送の事業を行うことにより生ずる所得のうち、船舶による運送の事業にあつては国外において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国外業務（国外において行う業務をいう。以下この条において同じ。）に係る収入金額又は経費、その国外業務の用に供する固定資産の価額その他その国外業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその居住者の国外業務につき生ずべき所得とする。
Article 225-13Income on Which Tax May Be Imposed in the Treaty Partner
第二百二十五条の十三（相手国等において租税を課することができることとされる所得）
The things specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xvi) (Foreign Tax Credit) of the Act are income on which foreign income tax is imposed in the treaty partner prescribed in that item.
法第九十五条第四項第十六号（外国税額控除）に規定する政令で定めるものは、同号に規定する相手国等において外国所得税が課される所得とする。
foreign income taxmachine translation
「外国所得税」
In the chapter on the foreign tax credit, a tax imposed under foreign law by a foreign country or one of its local governments with an individual's income as its tax base.
Short name set inArticle 221, paragraph (1)· applies only in this chapter
land, etc.machine translation
「土地等」
In Article 225-4, paragraph (2), land, a right existing on land, a building with its attached equipment, or a structure; the paragraph counts those located outside Japan in telling which corporations are real-property-related corporations (不動産関連法人).
Defined inArticle 225-4, paragraph (2), item (i)· applies only in this paragraph
bond transaction with a repurchase/resale agreementmachine translation
「債券現先取引」
A sale or purchase of bonds with an agreement to buy them back or sell them back on a date and at a price agreed in advance (or agreed after the transaction starts, where that is allowed), under which bonds of the same kind and quantity are then bought or sold back.
Short name set inArticle 225-6, paragraph (1)· applies only in this provision and in Article 225-6, paragraph (2)
operations outside Japanmachine translation
「国外業務」
In Article 225-12, the operations a resident carries on outside Japan as part of an air transport business conducted both in and outside Japan; the income from that business with its source outside Japan is judged by the revenue, expenses and fixed assets relating to those operations and similar factors.
Defined inArticle 225-12, paragraph (1)· applies only in this article