第二百二十五条の三（国外にある資産の運用又は保有により生ずる所得）
Article 225-3Income Arising from Investing or Holding Assets Located Outside Japan
Income arising from the investment or holding of the following assets is to be included in the foreign source income listed in Article 95, paragraph (4), item (ii) (Foreign Tax Credit) of the Act:
次に掲げる資産の運用又は保有により生ずる所得は、法第九十五条第四項第二号（外国税額控除）に掲げる国外源泉所得に含まれるものとする。
national government bonds or local government bonds of a foreign country, bonds issued by a Foreign Corporation, or a thing equivalent to a promissory note listed in Article 2, paragraph (1), item (xv) (Definitions) of the Financial Instruments and Exchange Act that is issued by a Foreign Corporation;
外国の国債若しくは地方債若しくは外国法人の発行する債券又は外国法人の発行する金融商品取引法第二条第一項第十五号（定義）に掲げる約束手形に相当するもの
a claim for a loan to a Nonresident, other than one pertaining to operations carried out by that Nonresident;
非居住者に対する貸付金に係る債権で当該非居住者の行う業務に係るもの以外のもの
a right to receive payment of insurance proceeds or distribution of surplus (including those equivalent thereto) based on an insurance policy concluded through a business office, office or other thing equivalent thereto located outside Japan or a person who acts as an agent for the conclusion of contracts outside Japan (meaning an insurance policy 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, a casualty insurance company prescribed in paragraph (4) of that Article or a small amount and short term insurer prescribed in paragraph (18) of that Article) or any other similar contract.
国外にある営業所、事務所その他これらに準ずるもの又は国外において契約の締結の代理をする者を通じて締結した保険契約（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、同条第四項に規定する損害保険会社又は同条第十八項に規定する少額短期保険業者の締結した保険契約をいう。）その他これに類する契約に基づく保険金の支払又は剰余金の分配（これらに準ずるものを含む。）を受ける権利
Income arising from the settlement of a foreign market derivatives transaction prescribed in Article 2, paragraph (23) of the Financial Instruments and Exchange Act or an over-the-counter derivatives transaction prescribed in paragraph (22) of that Article is not to be included in the foreign source income listed in Article 95, paragraph (4), item (ii) of the Act.
金融商品取引法第二条第二十三項に規定する外国市場デリバティブ取引又は同条第二十二項に規定する店頭デリバティブ取引の決済により生ずる所得は、法第九十五条第四項第二号に掲げる国外源泉所得に含まれないものとする。
定義第二百二十一条の二第一項・この章の中だけ
同項に規定する国外源泉所得
わかりやすく言うと
国外事業所等に帰せられる所得や、国外にある資産の運用又は保有により生ずる所得など、所得税法第九十五条第四項各号に掲げる所得のことです。