The income specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xvii) (Domestic Source Income) of the Act is to be the following income:
法第百六十一条第一項第十七号（国内源泉所得）に規定する政令で定める所得は、次に掲げる所得とする。
income pertaining to insurance proceeds, compensation, or monetary damages (including those similar thereto) that is to be received for operations performed in Japan or assets located in Japan;
国内において行う業務又は国内にある資産に関し受ける保険金、補償金又は損害賠償金（これらに類するものを含む。）に係る所得
income arising from receiving, from a corporation, a gift of assets that are located in Japan;
国内にある資産の法人からの贈与により取得する所得
income pertaining to items that were hidden in the ground and that were discovered in Japan or lost property that was found in Japan;
国内において発見された埋蔵物又は国内において拾得された遺失物に係る所得
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 in Japan;
国内において行う懸賞募集に基づいて懸賞として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、金品との選択ができないものとされているものを除く。）に係る所得
beyond what is listed in the preceding three items, occasional income acquired upon carrying out any act in Japan;
前三号に掲げるもののほか、国内においてした行為に伴い取得する一時所得
beyond what is listed in the preceding items, income pertaining to economic benefit that is given with regard to operations performed in Japan or assets located in Japan.
前各号に掲げるもののほか、国内において行う業務又は国内にある資産に関し供与を受ける経済的な利益に係る所得
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damages
損害賠償
Compensation for loss one person has caused another. A debtor who does not perform an obligation as it should be performed, or cannot perform it, must compensate the creditor for the loss that results, unless the failure comes from a cause the debtor is not responsible for, judged by the contract or other source of the obligation and by accepted views in dealings (Civil Code, Article 415, paragraph (1)); and a person who, intentionally or negligently, infringes another's rights or legally protected interests must compensate for the loss that results (Article 709). It is paid in money unless otherwise agreed (Articles 417 and 722, paragraph (1)), and the parties to a contract may agree in advance the amount due if it is not performed; a sum fixed for breach (違約金) is presumed to be such an agreement (Article 420, paragraphs (1) and (3)). The Consumer Contract Act makes void the part of such an amount in a consumer contract, for its cancellation, with any penalty added, above the average loss the business would suffer from the cancellation of consumer contracts of that kind, measured separately for each category the clause sets, such as the reason for and time of cancellation (Consumer Contract Act, Article 9, paragraph (1), item (i)).
Written by AI using Civil Code, Arts. 415, 417, 420, 709, 722 and Consumer Contract Act, Art. 9 as a reference.