# 法人税法 / Corporation Tax Act — 第百四十条 (Article 140)

- Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号
- English title "Corporation Tax Act": Ministry of Justice translation
- Kind: Act — 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: 第百四十条 (Article 140)（国内源泉所得の範囲の細目） — address `art-140`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-140
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-140
- 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.

---

### 第百四十条（国内源泉所得の範囲の細目） — (Details of Scope of Domestic Source Income)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-140 · https://japanlaw.org/en/corporation-tax-act/art-140 · https://japanlaw.org/l/340AC0000000034/art-140</sup>

  **第一項**  前二条に定めるもののほか、国内源泉所得の範囲に関し必要な事項は、政令で定める。
  <sup>art-140/par-1 · https://japanlaw.org/en/corporation-tax-act/art-140/par-1 · https://japanlaw.org/l/340AC0000000034/art-140/par-1</sup>
  Beyond what is prescribed in the preceding two Articles, necessary matters concerning the scope of domestic source income are specified by Cabinet Order.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Cites
- art-140/par-1: 前二条 → 法人税法 第百三十九条 (Article 139), art-139 — https://japanlaw.org/en/corporation-tax-act/art-139 · https://japanlaw.org/l/340AC0000000034/art-139
- art-140/par-1: 前二条 → 法人税法 第百三十八条 (Article 138), art-138 — https://japanlaw.org/en/corporation-tax-act/art-138 · https://japanlaw.org/l/340AC0000000034/art-138

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08