# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二章 (Part 3, Chapter 2)
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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第二章 (Part 3, Chapter 2) — address `pt-3/ch-2`
- Text: the text as amended with effect from 2027-07-22 (On the day Act No. 64 of 2026 (金融商品取引法及び資金決済に関する法律の一部を改正する法律) comes into force. The exact day is not fixed yet.), standing until 2027-12-31 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270722_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#pt-3/ch-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act-enforcement-order/pt-3/ch-2
- Every provision below carries its address and its place on this text's page on the line under it.
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## 第二章 非居住者の納税義務 — Chapter II Tax Liability of Nonresidents
heading: Ministry of Justice translation — Japanese Law Translation Database System
pt-3/ch-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#pt-3/ch-2
## 第一節 非居住者に対する所得税の総合課税 — Section 1 Comprehensive Income Taxation for Nonresidents
heading: machine translation, not official
pt-3/ch-2/sec-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#pt-3/ch-2/sec-1
## 第一款 課税標準、税額等の計算 — Subsection 1 Calculation of Tax Base, Tax Amount, etc.
heading: machine translation, not official
pt-3/ch-2/sec-1/subsec-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#pt-3/ch-2/sec-1/subsec-1
### 第二百九十二条（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算） — Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Income Attributable to a Permanent Establishment
caption: machine translation, not official
art-292 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292
**第一項** 非居住者の法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税（法第百六十四条第一項第一号イ（非居住者に対する課税の方法）に掲げる国内源泉所得（次項及び第四項において「恒久的施設帰属所得」という。）に係る部分に限る。）の課税標準及び税額につき、法第百六十五条第一項の規定により次の各号に掲げる法の規定に準じて計算する場合には、当該各号に定めるところによる。
art-292/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1
When calculating the tax base and tax amount of the income taxes imposed on aggregate income prescribed in Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act imposed on a Nonresident (limited to the portion pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) (How Nonresidents Are Taxed) of the Act (referred to as "income attributable to a permanent establishment" in the following paragraph and paragraph (4))) in accordance with the provisions of the Act listed in the following items pursuant to Article 165, paragraph (1) of the Act, the provisions of those respective items are applicable:
machine translation, not official
**一** 法第二十六条（不動産所得）及び第三十三条（譲渡所得） 法第二十六条第一項及び第三十三条第一項に規定する他人は、法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等（以下この項及び第四項において「事業場等」という。）を含むものとする。
art-292/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-1
Article 26 (Real Property Income) and Article 33 (Capital Gains) of the Act: The other person prescribed in Article 26, paragraph (1) and Article 33, paragraph (1) of the Act is to include the place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act (hereinafter referred to as the "place of business or similar place" in this paragraph and paragraph (4));
machine translation, not official
**二** 法第四十五条（家事関連費等の必要経費不算入等） 同条第一項第二号から第六号までに規定する租税又は延滞金若しくは加算金（以下この号において「所得税等」という。）の額は、外国又はその地方公共団体により課される所得税等に相当するものの額（法第百六十五条の六第一項（非居住者に係る外国税額の控除）に規定する控除対象外国所得税の額を除く。）を含むものとする。
art-292/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-2
Article 45 (Exclusion of Household-Related Expenses from Necessary Expenses) of the Act: The amounts of the taxes or delinquent charges or penalties prescribed in paragraph (1), items (ii) to (vi) of the same Article (hereinafter referred to as "income tax, etc." in this item) are to include the amounts equivalent to income tax, etc. imposed by a foreign country or a local government thereof (excluding the amount of credit-eligible foreign income tax prescribed in Article 165-6, paragraph (1) (Foreign Tax Credit for Nonresidents) of the Act);
machine translation, not official
**三** 法第四十七条（棚卸資産の売上原価等の計算及びその評価の方法） 同条第一項に規定する棚卸資産は、非居住者の棚卸資産のうち恒久的施設を通じて行う事業に係るものに限るものとする。
art-292/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-3
Article 47 (Calculation of Costs of Inventory Sold and Valuation Methods) of the Act: The Inventory prescribed in paragraph (1) of the same Article is to be limited to the Nonresident's Inventory pertaining to a business conducted through a permanent establishment;
machine translation, not official
**四** 法第四十九条（減価償却資産の償却費の計算及びその償却の方法） 同条第一項に規定する減価償却資産は、非居住者の減価償却資産のうち恒久的施設を通じて行う事業に係るものに限るものとする。
art-292/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-4
Article 49 (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act: The Depreciable Assets prescribed in paragraph (1) of the same Article are to be limited to the Nonresident's Depreciable Assets pertaining to a business conducted through a permanent establishment;
machine translation, not official
**五** 法第五十条（繰延資産の償却費の計算及びその償却の方法） 同条第一項に規定する繰延資産は、非居住者の繰延資産のうち、その者が恒久的施設を通じて行う事業に係るものに限るものとする。
art-292/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-5
Article 50 (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Act: The Deferred Assets prescribed in paragraph (1) of the same Article are to be limited to the Nonresident's Deferred Assets pertaining to a business that the Nonresident conducts through a permanent establishment;
machine translation, not official
**六** 法第五十一条（資産損失の必要経費算入） 同条第一項及び第四項に規定する資産並びに同条第三項に規定する山林は、非居住者の有するこれらの資産及び山林のうち恒久的施設を通じて行う事業に係るものに限るものとし、同条第二項に規定する売掛金、貸付金、前渡金その他これらに準ずる債権（以下この号において「売掛金等」という。）は、非居住者が恒久的施設を通じて行う同項に規定する事業に係る売掛金等に限るものとする。
art-292/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-6
Article 51 (Inclusion of Losses on Assets in Necessary Expenses) of the Act: The assets prescribed in paragraph (1) and paragraph (4) of the same Article and the forests prescribed in paragraph (3) of the same Article are to be limited to those of such assets and forests held by a Nonresident that pertain to a business conducted through a permanent establishment, and the accounts receivable, loans, advance payments or any other claims equivalent thereto prescribed in paragraph (2) of the same Article (hereinafter referred to as "accounts receivable, etc." in this item) are to be limited to accounts receivable, etc. pertaining to a business prescribed in the same paragraph which a Nonresident conducts through a permanent establishment;
machine translation, not official
**七** 法第五十二条（貸倒引当金） 同条第一項及び第二項に規定する金銭債権は、非居住者が恒久的施設を通じて行うこれらの規定に規定する事業に係る当該金銭債権に限るものとし、恒久的施設と事業場等との間の内部取引（法第百六十一条第一項第一号に規定する内部取引をいう。第四項において同じ。）に係る金銭債権に相当するものは当該金銭債権に含まれないものとする。
art-292/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-7
Article 52 (Bad Debt Reserves) of the Act: The monetary claims prescribed in paragraph (1) and paragraph (2) of the same Article are to be limited to such monetary claims pertaining to a business prescribed in those provisions which a Nonresident conducts through a permanent establishment, and what is equivalent to monetary claims pertaining to an internal dealing between a permanent establishment and a place of business or similar place (meaning an internal dealing prescribed in Article 161, paragraph (1), item (i) of the Act; the same applies in paragraph (4)) is not to be included in such monetary claims;
machine translation, not official
**八** 法第五十四条（退職給与引当金） 同条第一項に規定する使用人は、非居住者の使用人のうちその非居住者が恒久的施設を通じて行う同項に規定する事業のために国内において常時勤務する者に限るものとする。
art-292/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-8
Article 54 (Reserves for Severance Packages) of the Act: The employees prescribed in paragraph (1) of the same Article are to be limited to the Nonresident's employees who work full time in Japan for a business prescribed in the same paragraph which the Nonresident conducts through a permanent establishment;
machine translation, not official
**九** 法第五十八条（固定資産の交換の場合の譲渡所得の特例） 次に定めるところによる。
art-292/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-9
Article 58 (Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets) of the Act: The following provisions apply:
machine translation, not official
**イ** 法第五十八条第一項に規定する取得資産は、同項に規定する交換の時において国内にある固定資産に限るものとし、当該取得資産には事業場等からその交換により取得したものとされる固定資産を含むものとする。
art-292/par-1/item-9/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-9/sub-1
The acquired assets prescribed in Article 58, paragraph (1) of the Act are to be limited to Fixed Assets that exist in Japan at the time of the exchange prescribed in the same paragraph, and such acquired assets are to include Fixed Assets deemed to have been acquired from a place of business or similar place by that exchange;
machine translation, not official
**ロ** 法第五十八条第一項に規定する譲渡資産は、同項に規定する交換の時において国内にある固定資産（恒久的施設を通じて行う事業に係るものに限る。）に限るものとする。
art-292/par-1/item-9/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-9/sub-2
The transferred assets prescribed in Article 58, paragraph (1) of the Act are to be limited to Fixed Assets (limited to those pertaining to a business conducted through a permanent establishment) that exist in Japan at the time of the exchange prescribed in the same paragraph;
machine translation, not official
**十** 法第六十二条（生活に通常必要でない資産の災害による損失） 同条第一項に規定する生活に通常必要でない資産は、法第百六十四条第一項第一号に掲げる非居住者の有する当該資産のうち恒久的施設を通じて行う事業に係るものに限るものとする。
art-292/par-1/item-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-10
Article 62 (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) of the Act: The assets not necessary for maintenance of an ordinary livelihood prescribed in paragraph (1) of the same Article are to be limited to such assets held by a Nonresident listed in Article 164, paragraph (1), item (i) of the Act that pertain to a business conducted through a permanent establishment;
machine translation, not official
**十一** 法第六十七条の二（リース取引に係る所得の金額の計算） 同条第一項に規定するリース取引は、非居住者が恒久的施設を通じて行う事業に係る当該リース取引に限るものとする。
art-292/par-1/item-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-11
Article 67-2 (Calculating Amounts of Income from Lease Arrangements) of the Act: The lease transaction prescribed in paragraph (1) of the same Article is to be limited to the lease transaction pertaining to a business conducted by a Nonresident through a permanent establishment;
machine translation, not official
**十二** 法第七十二条（雑損控除） 同条第一項に規定する災害又は盗難若しくは横領による損失は、非居住者の有する資産のうち国内にあるものについて生じた当該損失に限るものとする。
art-292/par-1/item-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-12
Article 72 (Casualty Loss Deduction) of the Act: The losses from a disaster or theft or embezzlement prescribed in paragraph (1) of the same Article are to be limited to the losses that occurred to assets held by a nonresident that are located in Japan.
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "Article 72 (Deduction of Casualty Losses) of the Act:The losses from a disaster or theft or embezzlement prescribed in paragraph (1) of the same Article are to be limited to the losses that occurred to assets held by a nonresident that are located in Japan." — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb
**第二項** 非居住者の法第百六十五条第一項に規定する総合課税に係る所得税（恒久的施設帰属所得に係る部分に限る。）の課税標準及び税額につき、同項の規定により前編第一章、第二章及び第四章（居住者に係る課税標準の計算等）の規定に準じて計算する場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第六十四条第二項（確定給付企業年金規約等に基づく掛金等の取扱い） 支出した金額 支出した金額（非居住者の使用人のうちその非居住者の恒久的施設を通じて行う事業のために国内において常時勤務する者を同項各号に規定する被共済者、加入者、受益者等、企業型年金加入者、個人型年金加入者又は信託の受益者等として支出した金額
価額） 価額）で、その国内において常時勤務する期間に係る部分に限る。）
第七十九条第一項（資産の譲渡とみなされる行為） 他人 他人（法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等を含む。次項及び次条第一項において同じ。）
第八十二条の四第二項（勤労者財産形成基金契約に基づいて支出された信託金等の取扱い） その支出した金額 その支出した金額（非居住者の使用人のうちその非居住者の恒久的施設を通じて行う事業のために国内において常時勤務する者を同項に規定する信託の受益者等又は勤労者として支出した金額で、その国内において常時勤務する期間に係る部分に限る。）
第九十八条の二第二号（必要経費に算入される資産の額） 行為 行為（恒久的施設を通じて行う事業に係る行為に限る。）
第百条第二項（棚卸資産の評価の方法の選定） 新たに 恒久的施設を通じて新たに
第百三条第一項第二号（棚卸資産の取得価額） 行為（ 行為（恒久的施設を通じて行う事業に係る行為に限る。
第百二十一条の二第三項（リース賃貸資産の償却の方法の特例） が他の者 が他の者（法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等を含む。）
第百二十三条第二項第一号（減価償却資産の償却の方法の選定） 新たに 恒久的施設を通じて新たに
第百二十三条第二項第三号 事業所を設けた居住者 国内に事業所を設けた非居住者（第一号に該当するものを除く。）
第百二十六条第一項第二号（減価償却資産の取得価額） 又は製造（ 又は製造（恒久的施設を通じて行う事業における建設、製作又は製造に限る。
第百二十六条第一項第三号 生物（ 生物（恒久的施設を通じて行う事業において成育させたものに限る。
第百二十六条第一項第四号 生物（ 生物（恒久的施設を通じて行う事業において成熟させたものに限る。
第百七十四条第一項（借地権等の設定をした場合の譲渡所得に係る取得費） 他人 他人（法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等を含む。）
第百七十四条第二項 に他の者 に他の者（法第百六十一条第一項第一号に規定する事業場等を含む。以下この項において同じ。）
第百七十五条第一項（借地権等の設定をした土地の底地の取得費等）及び第百七十六条第一項（借地権の転貸に係る取得費） 他人 他人（法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等を含む。）
art-292/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-2
In the case where the tax base and the tax amount of the income taxes imposed on aggregate income prescribed in Article 165, paragraph (1) of the Act that are of a Nonresident (limited to the portion pertaining to income attributable to a permanent establishment) are calculated, pursuant to that paragraph, in accordance with the provisions of Chapters I, II and IV (Calculation, etc. of Tax Base for Residents) of the preceding Part, the phrases listed in the middle column of the following table in the provisions listed in the left-hand column of the table are deemed to be replaced with the phrases listed in the right-hand column of the table, respectively.
Article 64, paragraph (2) (Treatment of Contributions, etc. Under Defined-Benefit Corporate Pension Rules, etc.) amount expended amount expended (the amount expended for an employee of the Nonresident who works full time in Japan for a business conducted through the Nonresident's permanent establishment, as a covered person, member, beneficiary or deemed beneficiary, participant of a corporate-type pension plan, participant of an individual-type pension plan, or beneficiary or deemed beneficiary of a trust, as prescribed in each item of the same paragraph
value of those shares at that time) value of those shares at that time), limited to the portion pertaining to the period during which the employee works full time in Japan.)
Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) another person another person (including a place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act; the same applies in the following paragraph and paragraph (1) of the following Article)
Article 82-4, paragraph (2) (Treatment of Trust Money, etc. Expended Based on Asset-Building Fund Contracts for Wage Earners) the amount expended the amount expended (the amount expended for an employee of the Nonresident who works full time in Japan for a business conducted through the Nonresident's permanent establishment, as a beneficiary or deemed beneficiary of a trust prescribed in the same paragraph or as a wage earner, limited to the portion pertaining to the period during which the employee works full time in Japan.)
Article 98-2, item (ii) (Amounts of Assets Included in Necessary Expenses) act act (limited to an act pertaining to a business conducted through a permanent establishment.)
Article 100, paragraph (2) (Selection of Inventory Valuation Methods) newly newly through a permanent establishment
Article 103, paragraph (1), item (ii) (Acquisition Price of Inventory) acts equivalent thereto ( acts equivalent thereto (limited to acts pertaining to a business conducted through a permanent establishment.
Article 121-2, paragraph (3) (Special Provisions on Depreciation Methods for Lease Rental Assets) from another person from another person (including a place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act)
Article 123, paragraph (2), item (i) (Selection of Depreciation Methods for Depreciable Assets) newly newly through a permanent establishment
Article 123, paragraph (2), item (iii) Resident who has newly established an office Nonresident who has newly established an office in Japan (excluding one falling under item (i))
Article 126, paragraph (1), item (ii) (Acquisition Price of Depreciable Assets) or production ( or production (limited to construction, manufacture, or production in a business conducted through a permanent establishment.
Article 126, paragraph (1), item (iii) Living organisms set forth in Article 6, item (ix), (a) (Living Organisms) that the Resident has raised ( Living organisms set forth in Article 6, item (ix), (a) (Living Organisms) that the Resident has raised (limited to those raised in a business conducted through a permanent establishment.
Article 126, paragraph (1), item (iv) Living organisms set forth in Article 6, item (ix), (b) and (c) that the Resident has matured ( Living organisms set forth in Article 6, item (ix), (b) and (c) that the Resident has matured (limited to those matured in a business conducted through a permanent establishment.
Article 174, paragraph (1) (Acquisition Cost Relating to Capital Gains if Land Leasehold Rights, etc. Are Established) another person another person (including a place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act)
Article 174, paragraph (2) in favor of another person in favor of another person (including a place of business or similar place prescribed in Article 161, paragraph (1), item (i) of the Act; hereinafter the same applies in this paragraph)
Article 175, paragraph (1) (Acquisition Cost, etc. of Land Subject to a Leasehold for Which Land Leasehold Rights, etc. Are Established) and Article 176, paragraph (1) (Acquisition Cost Relating to Sublease of Land Leasehold Right) another person another person (including a place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act)
machine translation, not official
**第三項** 法第百六十五条第二項第二号に規定する政令で定めるところにより配分した金額は、非居住者のその年の同号に規定する販売費等及び育成費等並びに支出した金額につき、当該非居住者の恒久的施設を通じて行う事業及びそれ以外の事業に係る収入金額、資産の価額、使用人の数その他の基準のうち、これらの事業の内容及び当該費用の性質に照らして合理的と認められる基準を用いて当該非居住者の恒久的施設を通じて行う事業に配分した金額とする。
art-292/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-3
The amount allocated as specified by Cabinet Order prescribed in Article 165, paragraph (2), item (ii) of the Act is the amount that, with respect to a Nonresident's selling and other expenses, growing expenses, etc. and amounts expended for the year, as prescribed in that item, is allocated to the business that the Nonresident conducts through a permanent establishment, using whichever of the criteria, such as revenue pertaining to the business that the Nonresident conducts through a permanent establishment and to other businesses, the value of assets and the number of employees, is found to be reasonable in light of the content of those businesses and the nature of the expenses concerned.
machine translation, not official
**第四項** 非居住者の事業場等と恒久的施設との間で当該恒久的施設における資産の購入その他資産の取得に相当する内部取引がある場合には、その内部取引の時にその内部取引に係る資産を取得したものとして、当該非居住者の恒久的施設帰属所得に係る所得の金額の計算に関する所得税に関する法令の規定を適用する。
art-292/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-4
If there is, between a Nonresident's place of business or similar place and a permanent establishment, an internal dealing equivalent to a purchase or other acquisition of assets at that permanent establishment, the provisions of laws and regulations concerning income tax relating to the calculation of the amount of income pertaining to the Nonresident's income attributable to a permanent establishment are to be applied on the assumption that the assets pertaining to that internal dealing were acquired at the time of that internal dealing.
machine translation, not official
### 第二百九十二条の二（減額された外国所得税額のうち総収入金額に算入しないもの） — Reduced Foreign Income Taxes Not Included in Gross Revenue
caption: machine translation, not official
art-292-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292-2
**第一項** 法第百六十五条の二（減額された外国所得税額の総収入金額不算入等）に規定する政令で定める金額は、同条に規定する外国所得税の額が減額された金額のうちその減額されることとなつた日の属する年において第二百九十二条の十四第一項（外国所得税が減額された場合の特例）の規定による同項に規定する納付控除対象外国所得税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額とする。
art-292-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292-2/par-1
The amount specified by Cabinet Order prescribed in Article 165-2 (Exclusion of Reduced Foreign Income Taxes from Gross Revenue) of the Act is the amount equivalent to the portion of the amount by which the amount of foreign income tax prescribed in that Article was reduced that is to be applied, in the year that includes the day on which it came to be reduced, to the deduction under Article 292-14, paragraph (1) (Special Provisions if Foreign Income Tax Is Reduced) from the credit-eligible foreign income tax to be paid prescribed in that paragraph, or to the deduction under paragraph (3) of that Article from the amount exceeding the credit limit prescribed in that paragraph.
machine translation, not official
### 第二百九十二条の三（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — Exclusion of Interest on Liabilities Corresponding to Net Assets Attributable to a Permanent Establishment from Necessary Expenses
caption: machine translation, not official
art-292-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3
**第一項** 法第百六十五条の三第一項（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入）に規定する恒久的施設に係る純資産の額として政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額とする。
art-292-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-1
The amount calculated as specified by Cabinet Order as the amount of net assets pertaining to a permanent establishment prescribed in Article 165-3, paragraph (1) (Exclusion of Interest on Liabilities Corresponding to Net Assets Attributable to a Permanent Establishment from Necessary Expenses) of the Act is the remainder after deducting the amount set out in item (ii) from the amount set out in item (i).
machine translation, not official
**一** 当該非居住者のその年の恒久的施設に係る資産の帳簿価額の平均的な残高として合理的な方法により計算した金額
art-292-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-1/item-1
the amount calculated by a reasonable method as the average balance of the book value of the assets pertaining to the permanent establishment of the Nonresident for the year;
machine translation, not official
**二** 当該非居住者のその年の恒久的施設に係る負債の帳簿価額の平均的な残高として合理的な方法により計算した金額
art-292-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-1/item-2
the amount calculated by a reasonable method as the average balance of the book value of the liabilities pertaining to the permanent establishment of the Nonresident for the year.
machine translation, not official
**第二項** 法第百六十五条の三第一項に規定する恒久的施設に帰せられるべき金額として政令で定めるところにより計算した金額（以下この条において「恒久的施設帰属資本相当額」という。）は、次に掲げるいずれかの方法により計算した金額とする。
art-292-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2
The amount calculated as specified by Cabinet Order as the amount to be attributed to a permanent establishment prescribed in Article 165-3, paragraph (1) of the Act (hereinafter referred to as the "capital attributable to a permanent establishment" in this Article) is the amount calculated by any of the following methods:
machine translation, not official
**一** 資本配賦法（非居住者のイに掲げる金額からロに掲げる金額を控除した残額に、ハに掲げる金額のニに掲げる金額に対する割合を乗じて計算した金額をもつて恒久的施設帰属資本相当額とする方法をいう。）
art-292-3/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-1
the capital allocation method (meaning the method by which the amount calculated by multiplying the remainder after deducting the amount set out in (b) from the amount set out in (a) of the Nonresident by the ratio of the amount set out in (c) to the amount set out in (d) is taken as the capital attributable to a permanent establishment);
machine translation, not official
**イ** 当該非居住者のその年の総資産の帳簿価額の平均的な残高として合理的な方法により計算した金額
art-292-3/par-2/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-1/sub-1
the amount calculated by a reasonable method as the average balance of the book value of the total assets of the Nonresident for the year;
machine translation, not official
**ロ** 当該非居住者のその年の総負債の帳簿価額の平均的な残高として合理的な方法により計算した金額
art-292-3/par-2/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-1/sub-2
the amount calculated by a reasonable method as the average balance of the book value of the total liabilities of the Nonresident for the year;
machine translation, not official
**ハ** 当該非居住者のその年十二月三十一日（その者がその年の中途において死亡した場合には、その死亡の時。以下第四項までにおいて同じ。）における恒久的施設に帰せられる資産の額について、取引の相手方の契約不履行その他の財務省令で定める理由により発生し得る危険（以下この項及び第四項において「発生し得る危険」という。）を勘案して計算した金額
art-292-3/par-2/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-1/sub-3
the amount calculated, for the amount of assets attributable to a permanent establishment of the Nonresident as of December 31 of the year (or, if the person dies during the year, at the time of death; the same applies hereinafter through paragraph (4)), by taking into account the risk that may arise due to the counterparty's breach of contract or other reasons specified by Ministry of Finance Order (hereinafter referred to as the "risk that may arise" in this paragraph and paragraph (4));
machine translation, not official
**ニ** 当該非居住者のその年十二月三十一日における総資産の額について、発生し得る危険を勘案して計算した金額
art-292-3/par-2/item-1/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-1/sub-4
the amount calculated, for the amount of total assets of the Nonresident as of December 31 of the year, by taking into account the risk that may arise;
machine translation, not official
**二** 同業個人比準法（非居住者のその年十二月三十一日における恒久的施設に帰せられる資産の額について発生し得る危険を勘案して計算した金額に、イに掲げる金額のロに掲げる金額に対する割合を乗じて計算した金額をもつて恒久的施設帰属資本相当額とする方法をいう。）
art-292-3/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-2
the peer-individual comparison method (meaning the method by which the amount calculated by multiplying the amount calculated, for the amount of assets attributable to a permanent establishment of the Nonresident as of December 31 of the year, by taking into account the risk that may arise, by the ratio of the amount set out in (a) to the amount set out in (b) is taken as the capital attributable to a permanent establishment).
machine translation, not official
**イ** 比較対象者（当該非居住者の恒久的施設を通じて行う主たる事業と同種の事業を国内において行う個人（当該個人が非居住者である場合には、恒久的施設を通じて当該同種の事業を行うものに限る。）でその同種の事業に係る事業規模その他の状況が類似するものをいう。以下この号及び次項第二号において同じ。）のその年の前年以前三年内の各年のうちいずれかの年（当該比較対象者の純資産の額の総資産の額に対する割合が当該同種の事業を行う個人の当該割合に比して著しく低い場合として財務省令で定める場合に該当する年を除く。以下この号及び同項第二号において「比較対象年」という。）の十二月三十一日において貸借対照表に計上されている当該比較対象者の純資産の額（当該比較対象者が非居住者である場合には、当該比較対象者である非居住者の恒久的施設に係る純資産の額）
art-292-3/par-2/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-2/sub-1
the amount of net assets of a comparable individual (meaning an individual who conducts in Japan a business of the same kind as the principal business that the Nonresident conducts through a permanent establishment (limited, where that individual is a Nonresident, to one who conducts that same kind of business through a permanent establishment) and whose business scale and other circumstances relating to that same kind of business are similar; the same applies hereinafter in this item and item (ii) of the following paragraph) that is recorded on the balance sheet as of December 31 of any one of the years within the three years on or before the year preceding that year (excluding a year that falls under a case specified by Ministry of Finance Order as one in which the ratio of the amount of net assets of that comparable individual to the amount of total assets is significantly lower than that ratio of individuals conducting that same kind of business; hereinafter referred to as the "comparison year" in this item and item (ii) of that paragraph) (or, where that comparable individual is a Nonresident, the amount of net assets pertaining to the permanent establishment of that Nonresident who is the comparable individual);
machine translation, not official
**ロ** 比較対象者の比較対象年の十二月三十一日における総資産の額（当該比較対象者が非居住者である場合には、当該比較対象者である非居住者の恒久的施設に係る資産の額）について、発生し得る危険を勘案して計算した金額
art-292-3/par-2/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-2/sub-2
the amount calculated, for the amount of total assets of the comparable individual as of December 31 of the comparison year (or, where that comparable individual is a Nonresident, the amount of assets pertaining to the permanent establishment of that Nonresident who is the comparable individual), by taking into account the risk that may arise.
machine translation, not official
**第三項** 前項各号に規定する非居住者は、同項の規定にかかわらず、同項第一号に定める方法は第一号に掲げる方法とし、同項第二号に定める方法は第二号に掲げる方法とすることができる。
art-292-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-3
A Nonresident prescribed in the items of the preceding paragraph may, notwithstanding that paragraph, adopt the method listed in item (i) of this paragraph as the method specified in item (i) of that paragraph and the method listed in item (ii) of this paragraph as the method specified in item (ii) of that paragraph.
machine translation, not official
**一** 資本配賦簡便法（前項第一号イに掲げる金額から同号ロに掲げる金額を控除した残額に、イに掲げる金額のロに掲げる金額に対する割合を乗じて計算する方法をいう。）
art-292-3/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-3/item-1
the simplified capital allocation method (meaning the method of calculating by multiplying the remainder obtained by deducting the amount listed in item (i), (b) of the preceding paragraph from the amount listed in item (i), (a) of that paragraph by the ratio of the amount listed in (a) of this item to the amount listed in (b) of this item);
machine translation, not official
**イ** 当該非居住者のその年十二月三十一日における恒久的施設に帰せられる資産の帳簿価額
art-292-3/par-3/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-3/item-1/sub-1
the book value of the assets attributable to the permanent establishment of that Nonresident as of December 31 of that year;
machine translation, not official
**ロ** 当該非居住者のその年十二月三十一日において貸借対照表に計上されている総資産の帳簿価額
art-292-3/par-3/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-3/item-1/sub-2
the book value of the total assets recorded on the balance sheet of that Nonresident as of December 31 of that year;
machine translation, not official
**二** 簿価資産資本比率比準法（当該非居住者のその年の恒久的施設に帰せられる資産の帳簿価額の平均的な残高として合理的な方法により計算した金額に、イに掲げる金額のロに掲げる金額に対する割合を乗じて計算する方法をいう。）
art-292-3/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-3/item-2
the book value asset-to-capital ratio comparison method (meaning the method of calculating by multiplying the amount calculated by a reasonable method as the average balance of the book value of the assets attributable to the permanent establishment of that Nonresident for that year by the ratio of the amount listed in (a) of this item to the amount listed in (b) of this item).
machine translation, not official
**イ** 比較対象者の比較対象年の十二月三十一日において貸借対照表に計上されている純資産の額（当該比較対象者が非居住者である場合には、当該比較対象者である非居住者の恒久的施設に係る純資産の額）
art-292-3/par-3/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-3/item-2/sub-1
the amount of net assets recorded on the balance sheet of the comparable individual as of December 31 of the comparison year of the comparable individual (where that comparable individual is a Nonresident, the amount of net assets pertaining to the permanent establishment of that Nonresident who is the comparable individual);
machine translation, not official
**ロ** 比較対象者の比較対象年の十二月三十一日において貸借対照表に計上されている総資産の額（当該比較対象者が非居住者である場合には、当該比較対象者である非居住者の恒久的施設に係る資産の額）
art-292-3/par-3/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-3/item-2/sub-2
the amount of total assets recorded on the balance sheet of the comparable individual as of December 31 of the comparison year of the comparable individual (where that comparable individual is a Nonresident, the amount of assets pertaining to the permanent establishment of that Nonresident who is the comparable individual).
machine translation, not official
**第四項** 第二項第一号ハ若しくはニに掲げる金額又は同項第二号に規定する非居住者のその年十二月三十一日における恒久的施設に帰せられる資産の額について発生し得る危険を勘案して計算した金額（以下この項及び次項において「危険勘案資産額」という。）に関し、非居住者の行う事業の特性、規模その他の事情により、その年分以後の各年分の確定申告期限までに当該危険勘案資産額を計算することが困難な常況にあると認められる場合には、その年七月一日から十二月三十一日までの間の一定の日における第二項第一号ハ若しくは同項第二号に規定する恒久的施設に帰せられる資産の額又は同項第一号ニに規定する総資産の額について発生し得る危険を勘案して計算した金額をもつて当該危険勘案資産額とすることができる。
art-292-3/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-4
In the case where, with respect to the amount calculated in consideration of the risk that may arise (hereinafter referred to as "risk-weighted assets" in this paragraph and the following paragraph) on the amount listed in paragraph (2), item (i), (c) or (d) or on the amount of the assets attributable to the permanent establishment as of December 31 of that year of the Nonresident prescribed in paragraph (2), item (ii), it is found that, due to the characteristics and scale of the business conducted by the Nonresident or other circumstances, the Nonresident is ordinarily in a situation in which it is difficult to calculate those risk-weighted assets by the Filing Deadline for each year on or after that year, the amount calculated in consideration of the risk that may arise on the amount of the assets attributable to a permanent establishment prescribed in paragraph (2), item (i), (c) or paragraph (2), item (ii), or on the amount of total assets prescribed in paragraph (2), item (i), (d), as of a certain day between July 1 and December 31 of that year may be treated as those risk-weighted assets.
machine translation, not official
**第五項** 前項の規定は、同項の規定の適用を受けようとする最初の年の翌年三月十五日までに、納税地の所轄税務署長に対し、同項に規定する確定申告期限までに危険勘案資産額を計算することが困難である理由、同項に規定する一定の日その他の財務省令で定める事項を記載した届出書を提出した場合に限り、適用する。
art-292-3/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-5
The provisions of the preceding paragraph apply only where a written notice stating the reason why it is difficult to calculate the risk-weighted assets by the Filing Deadline prescribed in that paragraph, the certain day prescribed in that paragraph, and any other matters specified by Ministry of Finance Order has been submitted to the competent district director with jurisdiction over the place for tax payment by March 15 of the year following the first year for which application of the provisions of that paragraph is sought.
machine translation, not official
**第六項** その年の前年分の恒久的施設帰属資本相当額を資本配賦法等（第二項第一号又は第三項第一号に掲げる方法をいう。以下この項において同じ。）により計算した非居住者がその年分の恒久的施設帰属資本相当額を計算する場合には、次に掲げる場合に該当することにより資本配賦法等により計算することができない場合又は当該非居住者の恒久的施設を通じて行う事業の種類の変更その他これに類する事情がある場合に限り同業個人比準法等（第二項第二号又は第三項第二号に掲げる方法をいう。以下この項において同じ。）により計算することができるものとし、その年の前年分の恒久的施設帰属資本相当額を同業個人比準法等により計算した非居住者がその年分の恒久的施設帰属資本相当額を計算する場合には、当該非居住者の恒久的施設を通じて行う事業の種類の変更その他これに類する事情がある場合に限り資本配賦法等により計算することができるものとする。
art-292-3/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-6
In the case where a Nonresident who calculated the capital attributable to a permanent establishment for the year preceding that year by the capital allocation method, etc. (meaning the method listed in paragraph (2), item (i) or paragraph (3), item (i); the same applies hereinafter in this paragraph) calculates the capital attributable to a permanent establishment for that year, the Nonresident may calculate it by the comparable individual method, etc. (meaning the method listed in paragraph (2), item (ii) or paragraph (3), item (ii); the same applies hereinafter in this paragraph) only where it cannot be calculated by the capital allocation method, etc. by reason of falling under any of the following cases or where there are circumstances such as a change in the type of business conducted through the permanent establishment of that Nonresident or other similar circumstances, and in the case where a Nonresident who calculated the capital attributable to a permanent establishment for the year preceding that year by the comparable individual method, etc. calculates the capital attributable to a permanent establishment for that year, the Nonresident may calculate it by the capital allocation method, etc. only where there are circumstances such as a change in the type of business conducted through the permanent establishment of that Nonresident or other similar circumstances.
machine translation, not official
**一** 第二項第一号に規定する非居住者の同号イに掲げる金額から同号ロに掲げる金額を控除する場合に控除しきれない金額がある場合
art-292-3/par-6/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-6/item-1
the case where, for a Nonresident prescribed in paragraph (2), item (i), there is an amount that cannot be fully deducted when the amount listed in (b) of that item is deducted from the amount listed in (a) of that item;
machine translation, not official
**二** 当該非居住者の純資産の額の総資産の額に対する割合が当該非居住者の恒久的施設を通じて行う主たる事業と同種の事業を行う個人の当該割合に比して著しく低いものとして財務省令で定める場合
art-292-3/par-6/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-6/item-2
a case specified by Ministry of Finance Order as one in which the ratio of the amount of net assets to the amount of total assets of that Nonresident is significantly lower than that ratio of an individual who conducts a business of the same kind as the main business conducted through the permanent establishment of that Nonresident.
machine translation, not official
**第七項** 法第百六十五条の三第一項に規定する利子に準ずるものとして政令で定めるものは、手形の割引料その他経済的な性質が利子に準ずるものとする。
art-292-3/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-7
The items specified by Cabinet Order as equivalent to interest prescribed in Article 165-3, paragraph (1) of the Act are to be discount charges on bills and other items equivalent to interest in their economic nature.
machine translation, not official
**第八項** 法第百六十五条の三第一項に規定する政令で定める金額は、次に掲げる金額の合計額とする。
art-292-3/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-8
The amount specified by Cabinet Order prescribed in Article 165-3, paragraph (1) of the Act is to be the sum of the following amounts:
machine translation, not official
**一** 恒久的施設を通じて行う事業に係る負債の利子（法第百六十五条の三第一項に規定する利子をいう。以下この項及び次項において同じ。）の額（次号及び第三号に掲げる金額を除く。）
art-292-3/par-8/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-8/item-1
the amount of interest on liabilities pertaining to the business conducted through a permanent establishment (meaning interest prescribed in Article 165-3, paragraph (1) of the Act; the same applies hereinafter in this paragraph and the following paragraph) (excluding the amounts listed in the following item and item (iii));
machine translation, not official
**二** 法第百六十一条第一項第一号（国内源泉所得）に規定する内部取引において非居住者の恒久的施設から当該非居住者の同号に規定する事業場等に対して支払う利子に該当することとなるものの金額
art-292-3/par-8/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-8/item-2
the amount of what would fall under interest paid, in an internal dealing prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act, by the permanent establishment of the Nonresident to a place of business or similar place of that Nonresident prescribed in that item;
machine translation, not official
**三** 法第百六十五条第二項第二号（総合課税に係る所得税の課税標準、税額等の計算）に規定する恒久的施設を通じて行う事業に係るものとして政令で定めるところにより配分した金額に含まれる負債の利子の額
art-292-3/par-8/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-8/item-3
the amount of interest on liabilities included in the amount allocated, as provided by Cabinet Order, as pertaining to the business conducted through a permanent establishment, as prescribed in Article 165, paragraph (2), item (ii) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act.
machine translation, not official
**第九項** 法第百六十五条の三第一項に規定するその満たない金額に対応する部分の金額として政令で定めるところにより計算した金額は、非居住者のその年の同項に規定する政令で定める金額に、当該非居住者のその年の恒久的施設帰属資本相当額から第一号に掲げる金額を控除した残額（当該残額が第二号に掲げる金額を超える場合には、同号に掲げる金額）の第二号に掲げる金額に対する割合を乗じて計算した金額とする。
art-292-3/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-9
The amount of the portion corresponding to the shortfall prescribed in Article 165-3, paragraph (1) of the Act, calculated as provided by Cabinet Order, is to be the amount calculated by multiplying the amount specified by Cabinet Order prescribed in that paragraph of that Nonresident for that year by the ratio to the amount listed in item (ii) of the remainder obtained by deducting the amount listed in item (i) from the capital attributable to a permanent establishment of that Nonresident for that year (or, where that remainder exceeds the amount listed in item (ii), the amount listed in item (ii)).
machine translation, not official
**一** 当該非居住者のその年の恒久的施設に係る法第百六十五条の三第一項に規定する純資産の額として政令で定めるところにより計算した金額
art-292-3/par-9/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-9/item-1
the amount calculated, as provided by Cabinet Order, as the amount of net assets prescribed in Article 165-3, paragraph (1) of the Act pertaining to the permanent establishment of that Nonresident for that year;
machine translation, not official
**二** 当該非居住者のその年の恒久的施設に帰せられる負債（利子の支払の基因となるものその他資金の調達に係るものに限る。）の帳簿価額の平均的な残高として合理的な方法により計算した金額
art-292-3/par-9/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-9/item-2
the amount calculated by a reasonable method as the average balance of the book value of the liabilities attributable to the permanent establishment of that Nonresident for that year (limited to those that give rise to the payment of interest and others pertaining to the procurement of funds).
machine translation, not official
**第十項** 第一項及び第二項第一号の帳簿価額は、当該非居住者がその会計帳簿に記載した資産又は負債の金額によるものとする。
art-292-3/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-10
The book values in paragraph (1) and paragraph (2), item (i) are to be the amounts of the assets or liabilities that the Nonresident has recorded in the account books.
machine translation, not official
### 第二百九十二条の四（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算） — Calculation of Income Related to Income Attributable to a Permanent Establishment Arising from Specified Internal Dealings
caption: machine translation, not official
art-292-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-4
**第一項** 法第百六十五条の五の二第一項（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算）に規定する政令で定める国内源泉所得は、第二百八十一条第一項第八号（国内にある資産の譲渡により生ずる所得）に掲げる所得とする。
art-292-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-4/par-1
The domestic source income specified by Cabinet Order prescribed in Article 165-5-2, paragraph (1) (Calculation of Income Related to Income Attributable to a Permanent Establishment Arising from Specified Internal Dealings) of the Act is to be the income listed in Article 281, paragraph (1), item (viii) (Income Arising from the Transfer of Assets Located in Japan).
machine translation, not official
**第二項** 法第百六十五条の五の二第一項に規定する政令で定める金額は、非居住者の恒久的施設と事業場等（同項に規定する事業場等をいう。次項において同じ。）との間の内部取引（同条第一項に規定する内部取引をいう。以下この条において同じ。）が次の各号に掲げる内部取引のいずれに該当するかに応じ、当該各号に定める金額とする。
art-292-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-4/par-2
The amount specified by Cabinet Order prescribed in Article 165-5-2, paragraph (1) of the Act is to be the amount specified in each of the following items according to which of the internal dealings listed in those items an internal dealing (meaning an internal dealing prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) between the permanent establishment of a Nonresident and a place of business or similar place (meaning a place of business or similar place prescribed in that paragraph; the same applies in the following paragraph) falls under.
machine translation, not official
**一** 恒久的施設による資産（法第百六十五条の五の二第一項に規定する資産に限る。以下この条において同じ。）の取得に相当する内部取引 当該内部取引の時に当該内部取引に係る資産の他の者への譲渡があつたものとみなして当該資産の譲渡により生ずべき当該非居住者の各年分の法第百六十四条第一項第一号ロ（非居住者に対する課税の方法）に掲げる国内源泉所得につき法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により法第二編第一章及び第二章（居住者に係る所得税の課税標準の計算等）の規定に準じて事業所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額を計算するとした場合に当該資産の譲渡に係る原価の額とされる金額に相当する金額
art-292-4/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-4/par-2/item-1
an internal dealing equivalent to the acquisition of assets (limited to assets prescribed in Article 165-5-2, paragraph (1) of the Act; the same applies hereinafter in this Article) by a permanent establishment: the amount equivalent to the amount that would be regarded as the cost of a transfer of assets if, deeming that the assets pertaining to that internal dealing had been transferred to another person at the time of that internal dealing, the amount of business income, the amount of timber income, the amount of capital gains, or the amount of miscellaneous income were calculated, for the domestic source income listed in Article 164, paragraph (1), item (i), (b) (How Nonresidents Are Taxed) of the Act of that Nonresident for each year that should arise from that transfer of assets, in accordance with the provisions of Part II, Chapters I and II (Calculation of the Tax Base of Income Taxes on Residents, etc.) of the Act pursuant to Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act;
machine translation, not official
**二** 恒久的施設による資産の譲渡に相当する内部取引 当該内部取引の時に当該内部取引に係る資産の他の者への譲渡があつたものとみなして当該資産の譲渡により生ずべき当該非居住者の各年分の法第百六十四条第一項第一号イに掲げる国内源泉所得につき法第百六十五条第一項の規定により法第二編第一章及び第二章の規定に準じて事業所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額を計算するとした場合に当該資産の譲渡に係る原価の額とされる金額に相当する金額
art-292-4/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-4/par-2/item-2
an internal dealing equivalent to the transfer of assets by a permanent establishment: the amount equivalent to the amount that would be regarded as the cost of the transfer of those assets if, deeming that the assets pertaining to that internal dealing had been transferred to another person at the time of that internal dealing, the amount of business income, the amount of timber income, the amount of capital gains, or the amount of miscellaneous income were calculated, for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Act of that Nonresident for each year that should arise from the transfer of those assets, in accordance with the provisions of Part II, Chapters I and II of the Act pursuant to Article 165, paragraph (1) of the Act.
machine translation, not official
**第三項** 法第百六十五条の五の二第一項の規定の適用がある場合の非居住者の恒久的施設と事業場等との間の内部取引（当該恒久的施設による資産の取得に相当する内部取引に限る。以下この項において同じ。）に係る当該資産の当該恒久的施設における取得価額は、前項第一号に定める金額（当該内部取引による取得のために要した費用がある場合には、その費用の額を加算した金額）とする。
art-292-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-4/par-3
In the case where Article 165-5-2, paragraph (1) of the Act applies, the acquisition price at the permanent establishment of the assets pertaining to an internal dealing between the permanent establishment of a Nonresident and a place of business or similar place (limited to an internal dealing equivalent to the acquisition of the assets by that permanent establishment; the same applies hereinafter in this paragraph) is to be the amount specified in item (i) of the preceding paragraph (where there are expenses required for the acquisition by that internal dealing, the amount to which the amount of those expenses is added).
machine translation, not official
### 第二百九十二条の五（その他の国内源泉所得についての総合課税に係る所得税の課税標準等の計算） — Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Other Domestic Source Income
caption: machine translation, not official
art-292-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-5
**第一項** 非居住者の法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税（法第百六十四条第一項第一号ロ及び第二号（非居住者に対する課税の方法）に掲げる国内源泉所得（次条において「その他の国内源泉所得」という。）に係る部分に限る。）の課税標準及び税額につき、法第百六十五条第一項に規定する法の規定に準じて計算する場合には、第二百九十二条（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算）の規定の例による。
art-292-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-5/par-1
In the case of calculating the tax base and tax amount of the income taxes imposed on aggregate income prescribed in Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act imposed on a Nonresident (limited to the portion pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (b) and item (ii) (How Nonresidents Are Taxed) of the Act (referred to as "other domestic source income" in the following Article)) in accordance with the provisions of the Act prescribed in Article 165, paragraph (1) of the Act, the provisions of Article 292 (Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Income Attributable to a Permanent Establishment) are followed.
machine translation, not official
### 第二百九十二条の六（恒久的施設を有する非居住者の総合課税に係る所得税の課税標準の計算） — Calculation of the Tax Base of Income Taxes Imposed on Aggregate Income of Nonresidents Having a Permanent Establishment
caption: machine translation, not official
art-292-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-6
**第一項** 恒久的施設を有する非居住者が恒久的施設帰属所得（第二百九十二条第一項（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算）に規定する恒久的施設帰属所得をいう。以下この条において同じ。）及びその他の国内源泉所得を有する場合における当該非居住者の法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税の課税標準については、恒久的施設帰属所得に係る所得及びその他の国内源泉所得に係る所得を、同項の規定により法第二編第二章第二節（各種所得の金額の計算）の規定に準じてそれぞれ各種所得に区分し、その各種所得ごとに計算した所得の金額（その区分した各種所得のうちに、同種の各種所得で恒久的施設帰属所得に係るものとその他の国内源泉所得に係るものとがある場合には、それぞれの各種所得に係る所得の金額の合計額）を基礎として、同項の規定により同章第一節及び第三節（課税標準、損益通算及び損失の繰越控除）の規定に準じて、総所得金額、退職所得金額及び山林所得金額を計算するものとする。
art-292-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-6/par-1
In the case where a Nonresident having a permanent establishment has income attributable to a permanent establishment (meaning income attributable to a permanent establishment prescribed in Article 292, paragraph (1) (Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Income Attributable to a Permanent Establishment); the same applies hereinafter in this Article) and other domestic source income, with respect to that Nonresident's tax base of the income taxes imposed on aggregate income prescribed in Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act, the income pertaining to income attributable to a permanent establishment and the income pertaining to other domestic source income are to be classified into Each Class of Income pursuant to Article 165, paragraph (1) of the Act in accordance with the provisions of Part II, Chapter II, Section 2 (Calculation of Income in Each Class) of the Act, and gross income, the amount of retirement income, and the amount of timber income are to be calculated, on the basis of the amount of income calculated for each of them (where, among the Each Class of Income so classified, there are Each Class of Income of the same kind pertaining to income attributable to a permanent establishment and to other domestic source income, the sum of the amounts of income pertaining to the respective Each Class of Income), pursuant to Article 165, paragraph (1) of the Act in accordance with the provisions of Sections 1 and 3 (Tax Base, Aggregation of Profits and Losses, and Deduction for Carryover of Losses) of that Chapter.
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### 第二百九十二条の六の二（非居住者に係る分配時調整外国税相当額） — Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents
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art-292-6-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-6-2
**第一項** 法第百六十五条の五の三第一項（非居住者に係る分配時調整外国税相当額の控除）に規定する恒久的施設を有する非居住者が支払を受ける収益の分配に対応する部分の金額として政令で定める金額は、当該非居住者が支払を受ける集団投資信託（法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する集団投資信託をいう。以下この項において同じ。）の収益の分配（法第百六十四条第一項第一号イ（非居住者に対する課税の方法）に掲げる国内源泉所得に該当するものに限る。）に係る次に掲げる金額の合計額とする。
art-292-6-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-6-2/par-1
The amount specified by Cabinet Order as the amount of the portion corresponding to a distribution of proceeds received by a Nonresident having a permanent establishment prescribed in Article 165-5-3, paragraph (1) (Credit for Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents) of the Act is to be the sum of the following amounts pertaining to the distribution of proceeds of a group investment trust (meaning a group investment trust prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act; the same applies hereinafter in this paragraph) received by that Nonresident (limited to those that fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) (How Nonresidents Are Taxed) of the Act):
machine translation, not official
**一** 法第百七十六条第三項の規定により当該集団投資信託の収益の分配に係る所得税の額から控除すべき外国所得税（第三百条第一項（信託財産に係る利子等の課税の特例）に規定する外国所得税をいう。次号において同じ。）の額に、当該収益の分配（法第百八十一条（源泉徴収義務）又は第二百十二条（源泉徴収義務）の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号（非課税所得）に掲げるもののみに対応する部分を除く。）に限る。以下この号において同じ。）の額の総額のうちに当該非居住者が支払を受ける収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百七十六条第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の第三百条第九項に規定する外貨建資産割合を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）
art-292-6-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-6-2/par-1/item-1
the amount calculated by multiplying the amount of foreign income tax (meaning foreign income tax prescribed in Article 300, paragraph (1) (Special Provisions on Taxation of Interest and Similar Income from Trust Property); the same applies in the following item) that is to be deducted pursuant to Article 176, paragraph (3) of the Act from the amount of income tax pertaining to the distribution of proceeds of that group investment trust by the ratio of the amount of the distribution of proceeds received by that Nonresident to the total amount of that distribution of proceeds (limited to the portion for which income tax is to be collected pursuant to Article 181 (Obligation to Withhold Taxes) or Article 212 (Obligation to Withhold Taxes) of the Act (excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act); the same applies hereinafter in this item) (where that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to that distribution of proceeds, calculated without the deduction under Article 176, paragraph (3) of the Act, by the foreign currency asset ratio, prescribed in Article 300, paragraph (9), of the group investment trust pertaining to that distribution of proceeds, calculated on the last day of the calculation period of that distribution of proceeds, the amount calculated by multiplying by that foreign currency asset ratio);
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**二** 法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により当該集団投資信託の収益の分配に係る所得税の額から控除すべき外国所得税の額に、当該収益の分配（法第百八十一条又は第二百十二条の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号に掲げるもののみに対応する部分を除く。）に限る。以下この号において同じ。）の額の総額のうちに当該非居住者が支払を受ける収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百八十条の二第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の第三百六条の二第七項（信託財産に係る利子等の課税の特例）に規定する外貨建資産割合を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）
art-292-6-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-6-2/par-1/item-2
the amount calculated by multiplying the amount of foreign income tax that is to be deducted pursuant to Article 180-2, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act from the amount of income tax pertaining to the distribution of proceeds of that group investment trust by the ratio of the amount of the distribution of proceeds received by that Nonresident to the total amount of that distribution of proceeds (limited to the portion for which income tax is to be collected pursuant to Article 181 or Article 212 of the Act (excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) of the Act); the same applies hereinafter in this item) (where that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to that distribution of proceeds, calculated without the deduction under Article 180-2, paragraph (3) of the Act, by the foreign currency asset ratio, prescribed in Article 306-2, paragraph (7) (Special Provisions on Taxation of Interest and Similar Income from Trust Property), of the group investment trust pertaining to that distribution of proceeds, calculated on the last day of the calculation period of that distribution of proceeds, the amount calculated by multiplying by that foreign currency asset ratio).
machine translation, not official
**第二項** 法第百六十五条の五の三第一項に規定する所得税の額に相当する金額として政令で定める金額は、同項の非居住者のその年分の法第百六十四条第一項第一号イに掲げる国内源泉所得に係る所得につき法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により法第二編第一章から第四章まで（居住者に係る所得税の課税標準、税額等の計算）の規定に準じて計算した所得税の額（法第百六十五条の五の三及び第百六十五条の六（非居住者に係る外国税額の控除）の規定を適用しないで計算した場合の所得税の額とし、附帯税の額を除く。）とする。
art-292-6-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-6-2/par-2
The amount specified by Cabinet Order as the amount equivalent to the amount of income tax prescribed in Article 165-5-3, paragraph (1) of the Act is to be the amount of income tax calculated, with respect to the income of the Nonresident referred to in that paragraph for that year pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Act, pursuant to Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act in accordance with the provisions of Part II, Chapters I to IV (Calculation of the Tax Base, Tax Amount, etc. of Income Taxes on Residents) of the Act (meaning the amount of income tax calculated without applying Article 165-5-3 and Article 165-6 (Foreign Tax Credit for Nonresidents) of the Act, and excluding the amount of accessory tax).
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### 第二百九十二条の七（国外所得金額） — Amount of Foreign-Source Income
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art-292-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-7
**第一項** 法第百六十五条の六第一項（非居住者に係る外国税額の控除）に規定する政令で定める金額は、法第百六十四条第一項第一号イ（非居住者に対する課税の方法）に掲げる国内源泉所得（次項において「恒久的施設帰属所得」という。）に係る所得の金額のうち国外源泉所得（法第百六十五条の六第一項に規定する国外源泉所得をいう。次項において同じ。）に係る所得の金額とする。
art-292-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-7/par-1
The amount specified by Cabinet Order prescribed in Article 165-6, paragraph (1) (Foreign Tax Credit for Nonresidents) of the Act is to be, out of the amount of income pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) (How Nonresidents Are Taxed) of the Act (referred to as "income attributable to a permanent establishment" in the following paragraph), the amount of income pertaining to foreign source income (meaning foreign source income prescribed in Article 165-6, paragraph (1) of the Act; the same applies in the following paragraph).
machine translation, not official
**第二項** 前項の規定を適用する場合において、非居住者のその年分の恒久的施設帰属所得につき法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により法第二編第一章及び第二章（居住者に係る所得税の課税標準の計算等）の規定に準じて計算した不動産所得の金額、事業所得の金額又は雑所得の金額（事業所得の金額及び雑所得の金額のうち山林の伐採又は譲渡に係るものを除く。）の計算上必要経費に算入された金額のうちに法第三十七条第一項（必要経費）に規定する販売費、一般管理費その他これらの所得を生ずべき業務について生じた費用で国外源泉所得に係る所得を生ずべき業務とそれ以外の恒久的施設帰属所得に係る所得を生ずべき業務の双方に関連して生じたものの額（以下この項及び次項において「共通費用の額」という。）があるときは、当該共通費用の額は、これらの業務に係る収入金額、資産の価額、使用人の数その他の基準のうちこれらの業務の内容及び費用の性質に照らして合理的と認められる基準により国外源泉所得に係る所得とそれ以外の恒久的施設帰属所得に係る所得の金額の計算上の必要経費として配分するものとする。
art-292-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-7/par-2
In applying the provisions of the preceding paragraph, where, among the amounts included in necessary expenses in the calculation of the amount of real property income, the amount of business income, or the amount of miscellaneous income (excluding, from the amount of business income and the amount of miscellaneous income, those pertaining to the felling of trees in forested land or the transfer of that land) calculated for the income attributable to a permanent establishment of the Nonresident for that year pursuant to Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act in accordance with the provisions of Part II, Chapters I and II (Calculation of the Tax Base of Income Taxes on Residents, etc.) of the Act, there is an amount of selling expenses, general administrative expenses, or other expenses incurred in the operations that should generate those incomes, prescribed in Article 37, paragraph (1) (Necessary Expenses) of the Act, that were incurred in relation to both the operations that should generate income pertaining to foreign source income and the operations that should generate income pertaining to income attributable to a permanent establishment other than that (hereinafter referred to as the "amount of common expenses" in this paragraph and the following paragraph), that amount of common expenses is to be allocated as necessary expenses in the calculation of the amount of income pertaining to foreign source income and the amount of income pertaining to income attributable to a permanent establishment other than that, on the basis found to be reasonable in light of the content of those operations and the nature of the expenses, out of the revenue pertaining to those operations, the value of assets, the number of employees, and other bases.
machine translation, not official
**第三項** 前項の規定による共通費用の額の配分を行つた非居住者は、当該配分の計算の基礎となる事項を記載した書類その他の財務省令で定める書類を作成しなければならない。
art-292-7/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-7/par-3
A Nonresident who has allocated the amount of common expenses pursuant to the provisions of the preceding paragraph must prepare documents stating the matters forming the basis of the calculation of that allocation and other documents specified by Ministry of Finance Order.
machine translation, not official
**第四項** 法第百六十五条の六第一項から第三項までの規定の適用を受ける非居住者は、確定申告書、修正申告書又は更正請求書にその年分の同条第一項に規定する国外所得金額の計算に関する明細を記載した書類を添付しなければならない。
art-292-7/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-7/par-4
A Nonresident to whom the provisions of Article 165-6, paragraphs (1) to (3) of the Act apply must attach to the Tax Return, Amended Return, or written request for Reassessment a document stating the details of the calculation of the amount of foreign-source income prescribed in paragraph (1) of that Article for that year.
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### 第二百九十二条の八（控除限度額の計算） — Calculation of the Maximum Credit
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art-292-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-8
**第一項** 法第百六十五条の六第一項（非居住者に係る外国税額の控除）に規定する政令で定めるところにより計算した金額は、同項の非居住者のその年分の法第百六十四条第一項第一号イ（非居住者に対する課税の方法）に掲げる国内源泉所得に係る所得につき法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により法第二編第一章から第四章まで（居住者に係る所得税の課税標準、税額等の計算）の規定に準じて計算した所得税の額（法第百六十五条の六の規定を適用しないで計算した場合の所得税の額とし、附帯税の額を除く。）に、その年分の恒久的施設帰属所得金額のうちにその年分の調整国外所得金額の占める割合を乗じて計算した金額とする。
art-292-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-8/par-1
The amount calculated as provided by Cabinet Order prescribed in Article 165-6, paragraph (1) (Foreign Tax Credit for Nonresidents) of the Act is to be the amount calculated by multiplying the amount of income tax calculated, with respect to the income of the Nonresident referred to in that paragraph for that year pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) (How Nonresidents Are Taxed) of the Act, pursuant to Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act in accordance with the provisions of Part II, Chapters I to IV (Calculation of the Tax Base, Tax Amount, etc. of Income Taxes on Residents) of the Act (meaning the amount of income tax calculated without applying Article 165-6 of the Act, and excluding the amount of accessory tax) by the ratio of the adjusted amount of foreign-source income for that year to the amount of income attributable to a permanent establishment for the year.
machine translation, not official
**第二項** 前項に規定するその年分の恒久的施設帰属所得金額とは、法第百六十五条第一項の規定により準じて計算する法第七十条第一項若しくは第二項（純損失の繰越控除）又は第七十一条（雑損失の繰越控除）の規定を適用しないで計算した場合のその年分の法第百六十四条第一項第一号イに掲げる国内源泉所得に係る所得の金額（次項において「その年分の恒久的施設帰属所得金額」という。）をいう。
art-292-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-8/par-2
The amount of income attributable to a permanent establishment for the year prescribed in the preceding paragraph means the amount of income pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Act for that year, calculated without applying Article 70, paragraph (1) or (2) (Deduction for Carryover of Net Loss) or Article 71 (Deduction for Carryover of Casualty Loss) of the Act, which are applied correspondingly pursuant to Article 165, paragraph (1) of the Act (referred to as the "amount of income attributable to a permanent establishment for the year" in the following paragraph).
machine translation, not official
**第三項** 第一項に規定するその年分の調整国外所得金額とは、法第百六十五条第一項の規定により準じて計算する法第七十条第一項若しくは第二項又は第七十一条の規定を適用しないで計算した場合のその年分の法第百六十五条の六第一項に規定する国外所得金額をいう。ただし、当該国外所得金額がその年分の恒久的施設帰属所得金額に相当する金額を超える場合には、その年分の恒久的施設帰属所得金額に相当する金額とする。
art-292-8/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-8/par-3
The adjusted amount of foreign-source income for the year prescribed in paragraph (1) means the amount of foreign-source income prescribed in Article 165-6, paragraph (1) of the Act for that year, calculated without applying Article 70, paragraph (1) or (2) or Article 71 of the Act, which are applied correspondingly pursuant to Article 165, paragraph (1) of the Act; provided, however, that where that amount of foreign-source income exceeds the amount equivalent to the amount of income attributable to a permanent establishment for the year, it is the amount equivalent to the amount of income attributable to a permanent establishment for the year.
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### 第二百九十二条の九（外国税額控除の対象とならない外国所得税の額） — Amount of Foreign Income Tax Not Subject to Foreign Tax Credit
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art-292-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-9
**第一項** 第二百二十二条の二第一項及び第二項（外国税額控除の対象とならない外国所得税の額）の規定は、法第百六十五条の六第一項（非居住者に係る外国税額の控除）に規定する政令で定める取引について準用する。
art-292-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-9/par-1
The provisions of Article 222-2, paragraphs (1) and (2) (Amount of Foreign Income Tax Not Eligible for Foreign Tax Credit) apply mutatis mutandis to the transactions specified by Cabinet Order prescribed in Article 165-6, paragraph (1) (Foreign Tax Credit for Nonresidents) of the Act.
machine translation, not official
**第二項** 法第百六十五条の六第一項に規定する政令で定める外国所得税の額は、次に掲げる外国所得税の額とする。
art-292-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-9/par-2
The amount of foreign income tax specified by Cabinet Order prescribed in Article 165-6, paragraph (1) of the Act is to be the amount of the following foreign income tax:
machine translation, not official
**一** 非居住者が住所を有し、一定の期間を超えて居所を有し、又は国籍その他これに類するものを有することにより当該住所、居所又は国籍その他これに類するものを有する国又は地域（以下この項において「居住地国」という。）において課される外国所得税の額（当該非居住者が支払を受けるべき利子、配当その他これらに類するものの額を課税標準として源泉徴収の方法に類する方法により課される外国所得税の額で、当該居住地国の法令の規定又は法第二条第一項第八号の四ただし書（定義）に規定する条約（次号において「租税条約」という。）の規定により、当該居住地国において当該非居住者に対して課される当該外国所得税以外の外国所得税の額から控除しないこととされるものを除く。）
art-292-9/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-9/par-2/item-1
the amount of foreign income tax imposed in the country or region in which the Nonresident has a domicile, has a residence for more than a certain period, or has nationality or anything similar thereto (hereinafter referred to as the "country of residence" in this paragraph) by reason of having that domicile, residence, or nationality or anything similar thereto (excluding the amount of foreign income tax imposed, by a method similar to withholding, on the basis of the amount of interest, dividends, or anything similar thereto that the Nonresident is to receive as the tax base, which, under the provisions of the laws and regulations of that country of residence or the provisions of a tax treaty prescribed in Article 2, paragraph (1), item (viii)-4, proviso (Definitions) of the Act (referred to as "tax treaty" in the following item), is not to be deducted from the amount of foreign income tax, other than that foreign income tax, imposed on that Nonresident in that country of residence);
machine translation, not official
**二** 非居住者の居住地国以外の国又は地域において課される外国所得税の額のうち、当該外国所得税の課税標準となる所得について我が国と当該国若しくは地域との間の租税条約の規定が適用されるとしたならば、当該租税条約における当該所得に係る外国所得税の軽減若しくは免除に関する規定の適用により当該国若しくは地域において課することができることとされる額を超える部分に相当する金額若しくは免除することとされる額に相当する金額又は当該外国所得税の課税標準となる所得を居住者の所得とした場合にその所得に対して当該外国所得税が課されるとしたならば、外国（外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第二条第三号（定義）に規定する外国をいい、同法第五条各号（相互主義）のいずれかに該当しない場合における当該外国を除く。以下この号において同じ。）において、同条第一号に規定する所得税等の非課税等に関する規定により当該外国に係る同法第二条第三号に規定する外国居住者等の同法第五条第一号に規定する対象国内源泉所得に対して所得税を軽減し、若しくは課さないこととされる条件と同等の条件により軽減することとされる部分に相当する金額若しくは免除することとされる額に相当する金額
art-292-9/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-9/par-2/item-2
of the amount of foreign income tax imposed in a country or region other than the country of residence of the Nonresident, the amount equivalent to the portion exceeding the amount that could be imposed in that country or region, or the amount equivalent to the amount that is to be exempted, by the application of the provisions of the tax treaty on the reduction or exemption of foreign income tax on that income, if the provisions of the tax treaty between Japan and that country or region were to apply to the income forming the tax base of that foreign income tax, or, if the income forming the tax base of that foreign income tax were treated as the income of a Resident and that foreign income tax were imposed on that income, the amount equivalent to the portion that would be reduced, or the amount equivalent to the amount that would be exempted, in a foreign country (meaning a foreign country prescribed in Article 2, item (iii) (Definitions) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity, excluding that foreign country in a case that does not fall under any of the items of Article 5 (Principle of Reciprocity) of that Act; the same applies hereinafter in this item) under conditions equivalent to the conditions under which income tax is reduced or not imposed, pursuant to the provisions on exemption, etc. of income tax, etc. prescribed in Article 5, item (i) of that Act, on the covered domestic source income prescribed in Article 5, item (i) of that Act of a foreign Resident, etc. prescribed in Article 2, item (iii) of that Act relating to that foreign country.
machine translation, not official
### 第二百九十二条の十（地方税控除限度額） — Maximum Credit for Local Taxes
caption: machine translation, not official
art-292-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-10
**第一項** 法第百六十五条の六第二項（非居住者に係る外国税額の控除）に規定する地方税控除限度額として政令で定める金額は、地方税法施行令第七条の十九第三項（道府県民税からの外国所得税額の控除）の規定による限度額と同令第四十八条の九の二第四項（市町村民税からの外国所得税額の控除）の規定による限度額との合計額とする。
art-292-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-10/par-1
The amount specified by Cabinet Order as the maximum credit for local taxes prescribed in Article 165-6, paragraph (2) (Foreign Tax Credit for Nonresidents) of the Act is to be the sum of the maximum amount under Article 7-19, paragraph (3) (Credit of Foreign Income Tax Amount against Prefectural Inhabitant Tax) of the Order for Enforcement of the Local Tax Act and the maximum amount under Article 48-9-2, paragraph (4) (Credit of Foreign Income Tax Amount against Municipal Inhabitant Tax) of that Order.
machine translation, not official
### 第二百九十二条の十一（繰越控除限度額等） — Maximum Carry-Over Credit, etc.
caption: machine translation, not official
art-292-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11
**第一項** 法第百六十五条の六第二項（非居住者に係る外国税額の控除）に規定するその年に繰り越される部分として政令で定める金額は、その年の前年以前三年内の各年（次項及び次条第一項において「前三年以内の各年」という。）の国税の控除余裕額又は地方税の控除余裕額を、最も古い年のものから順に、かつ、同一年のものについては国税の控除余裕額及び地方税の控除余裕額の順に、その年の控除限度超過額に充てるものとした場合に当該控除限度超過額に充てられることとなる当該国税の控除余裕額の合計額に相当する金額とする。
art-292-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-1
The amount specified by Cabinet Order as the portion to be carried over to that year prescribed in Article 165-6, paragraph (2) (Foreign Tax Credit for Nonresidents) of the Act is to be the amount equivalent to the total of the unused portions within the maximum creditable amount for national tax that would be applied to the amount exceeding the credit limit for that year, in the case where the unused portion within the maximum creditable amount for national tax or the unused portion within the maximum creditable amount for local taxes of each year within the three years on or before the year preceding that year (referred to as "each year within the previous three years" in the following paragraph and paragraph (1) of the following Article) is applied to the amount exceeding the credit limit for that year in order from that of the oldest year and, for the same year, in the order of the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes.
machine translation, not official
**第二項** 前三年以内の各年のうちいずれかの年において納付することとなつた法第百六十五条の六第一項に規定する控除対象外国所得税の額（以下この条及び第二百九十二条の十四（外国所得税が減額された場合の特例）において「控除対象外国所得税の額」という。）をその納付することとなつた年の法第百六十四条第一項第一号イ（非居住者に対する課税の方法）に掲げる国内源泉所得につき法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により法第二編第一章及び第二章（居住者に係る所得税の課税標準の計算等）の規定に準じて計算する不動産所得の金額、事業所得の金額、山林所得の金額若しくは雑所得の金額の計算上必要経費に算入し、又は一時所得の金額の計算上支出した金額に算入した場合には、当該年以前の各年の国税の控除余裕額及び地方税の控除余裕額は、前項に規定する国税の控除余裕額及び地方税の控除余裕額に含まれないものとして、同項の規定を適用する。
art-292-11/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-2
In the case where the amount of credit-eligible foreign income tax prescribed in Article 165-6, paragraph (1) of the Act that became payable in any year among each year within the previous three years (hereinafter referred to as the "amount of credit-eligible foreign income tax" in this Article and Article 292-14 (Special Provisions in the Case Where Foreign Income Tax Is Reduced)) is included in necessary expenses in the calculation of the amount of real property income, the amount of business income, the amount of timber income, or the amount of miscellaneous income calculated, for the domestic source income, listed in Article 164, paragraph (1), item (i), (a) (How Nonresidents Are Taxed) of the Act, of the year in which it became payable, pursuant to Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act in accordance with the provisions of Part II, Chapters I and II (Calculation of the Tax Base of Income Taxes on Residents, etc.) of the Act, or is included in the amount expended in the calculation of the amount of occasional income, the provisions of the preceding paragraph apply on the basis that the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes of each year on or before that year are not included in the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes prescribed in the preceding paragraph.
machine translation, not official
**第三項** 法第百六十五条の六第二項の規定の適用を受けることができる年後の各年に係る第一項及び次条第一項の規定の適用については、第一項の規定により当該適用を受けることができる年の控除限度超過額に充てられることとなる国税の控除余裕額及び地方税の控除余裕額並びにこれらの金額の合計額に相当する金額の当該控除限度超過額は、ないものとみなす。
art-292-11/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-3
With regard to the application of the provisions of paragraph (1) and paragraph (1) of the following Article for each year after the year in which the provisions of Article 165-6, paragraph (2) of the Act can be applied, the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes that are to be applied, pursuant to the provisions of paragraph (1), to the amount exceeding the credit limit of the year in which that application can be received, and that amount exceeding the credit limit in the amount equivalent to the sum of those amounts, are deemed not to exist.
machine translation, not official
**第四項** 前三項に規定する国税の控除余裕額とは、その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額（法第百六十五条の六第一項に規定する控除限度額をいう。以下この条において同じ。）に満たない場合における当該国税の控除限度額から当該控除対象外国所得税の額を控除した金額に相当する金額をいう。
art-292-11/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-4
The unused portion within the maximum creditable amount for national tax prescribed in the preceding three paragraphs means the amount equivalent to the amount obtained by deducting the amount of credit-eligible foreign income tax from the maximum credit for national tax for that year (meaning the maximum credit prescribed in Article 165-6, paragraph (1) of the Act; the same applies hereinafter in this Article), in the case where the amount of credit-eligible foreign income tax that becomes payable in that year is less than the maximum credit for national tax for that year.
machine translation, not official
**第五項** 第一項から第三項までに規定する地方税の控除余裕額とは、次の各号に掲げる場合の区分に応じ当該各号に定める金額をいう。
art-292-11/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-5
The unused portion within the maximum creditable amount for local taxes prescribed in paragraphs (1) to (3) means the amount specified in each of the following items according to the category of cases listed in those items:
machine translation, not official
**一** その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額を超えない場合 その年の地方税の控除限度額（前条に規定する合計額をいう。以下この条において同じ。）に相当する金額
art-292-11/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-5/item-1
if the amount of credit-eligible foreign income tax that becomes payable in that year does not exceed the maximum credit for national tax for that year: the amount equivalent to the maximum credit for local taxes for that year (meaning the sum prescribed in the preceding Article; the same applies hereinafter in this Article);
machine translation, not official
**二** その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額を超え、かつ、その超える部分の金額がその年の地方税の控除限度額に満たない場合 当該地方税の控除限度額から当該超える部分の金額を控除した金額に相当する金額
art-292-11/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-5/item-2
if the amount of credit-eligible foreign income tax that becomes payable in that year exceeds the maximum credit for national tax for that year and the amount of the excess is less than the maximum credit for local taxes for that year: the amount equivalent to the amount obtained by deducting the amount of that excess from that maximum credit for local taxes.
machine translation, not official
**第六項** 第一項及び第三項に規定する控除限度超過額とは、その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額と地方税の控除限度額との合計額を超える場合におけるその超える部分の金額に相当する金額をいう。
art-292-11/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-6
The amount exceeding the credit limit prescribed in paragraphs (1) and (3) means the amount equivalent to the amount of the excess where the amount of credit-eligible foreign income tax that becomes payable in that year exceeds the sum of the maximum credit for national tax and the maximum credit for local taxes for that year.
machine translation, not official
### 第二百九十二条の十二（繰越控除対象外国所得税額等） — Carry-Over, Credit-Eligible Foreign Income Taxes, etc.
caption: machine translation, not official
art-292-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-12
**第一項** 法第百六十五条の六第三項（非居住者に係る外国税額の控除）に規定するその年に繰り越される部分として政令で定める金額は、前三年以内の各年の控除限度超過額（前条第六項に規定する控除限度超過額をいう。以下この条において同じ。）を最も古い年のものから順次その年の国税の控除余裕額（前条第四項に規定する控除余裕額をいう。以下この条において同じ。）に充てるものとした場合に当該国税の控除余裕額に充てられることとなる当該控除限度超過額の合計額に相当する金額とする。
art-292-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-12/par-1
The amount specified by Cabinet Order as the portion to be carried over to that year prescribed in Article 165-6, paragraph (3) (Foreign Tax Credit for Nonresidents) of the Act is to be the amount equivalent to the total of the amounts exceeding the credit limit that would be applied to the unused portion within the maximum creditable amount for national tax of that year (meaning the unused portion within the maximum creditable amount prescribed in paragraph (4) of the preceding Article; the same applies hereinafter in this Article), in the case where the amounts exceeding the credit limit (meaning the amount exceeding the credit limit prescribed in paragraph (6) of the preceding Article; the same applies hereinafter in this Article) of each year within the previous three years are applied, in order from that of the oldest year, to that unused portion within the maximum creditable amount for national tax of that year.
machine translation, not official
**第二項** 前条第二項の規定は、前項の場合について準用する。この場合において、同条第二項中「国税の控除余裕額及び地方税の控除余裕額」とあるのは、「控除限度超過額」と読み替えるものとする。
art-292-12/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-12/par-2
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes" in paragraph (2) of that Article is deemed to be replaced with "the amount exceeding the credit limit".
machine translation, not official
**第三項** 法第百六十五条の六第三項の規定の適用を受けることができる年後の各年に係る第一項及び前条第一項の規定の適用については、第一項の規定により当該適用を受けることができる年の国税の控除余裕額に充てられることとなる控除限度超過額及びこれに相当する金額の当該国税の控除余裕額は、ないものとみなす。
art-292-12/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-12/par-3
With regard to the application of the provisions of paragraph (1) and paragraph (1) of the preceding Article for each year after the year in which the provisions of Article 165-6, paragraph (3) of the Act can be applied, the amounts exceeding the credit limit that are to be applied, pursuant to the provisions of paragraph (1), to the unused portion within the maximum creditable amount for national tax of the year in which that application can be received, and the unused portion within the maximum creditable amount for national tax of that year equivalent to those amounts, are deemed not to exist.
machine translation, not official
**第四項** 地方税法施行令第七条の十九第二項（道府県民税からの外国所得税額の控除）の規定の適用を受けることができる年（同令第四十八条の九の二第二項（市町村民税からの外国所得税額の控除）の規定の適用をも受けることができる年を除く。）又は同令第四十八条の九の二第二項の規定の適用を受けることができる年後の各年に係る第一項及び前条第一項の規定の適用については、それぞれ、同令第七条の十九第二項又は第四十八条の九の二第二項の規定により当該適用を受けることができる年において課された外国の所得税等の額とみなされる金額に相当する控除限度超過額（当該控除限度超過額のうちに第一項の規定により当該適用を受けることができる年の国税の控除余裕額に充てられることとなるものがある場合には、当該充てられることとなる部分を除く。）及びこれに相当する金額の当該適用を受けることができる年の前条第五項に規定する地方税の控除余裕額は、ないものとみなす。
art-292-12/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-12/par-4
With regard to the application of the provisions of paragraph (1) and paragraph (1) of the preceding Article for each year after the year in which Article 7-19, paragraph (2) (Credit of Foreign Income Tax Amount against Prefectural Inhabitant Tax) of the Order for Enforcement of the Local Tax Act can be applied (excluding a year in which Article 48-9-2, paragraph (2) (Credit of Foreign Income Tax Amount against Municipal Inhabitant Tax) of that Order can also be applied) or the year in which Article 48-9-2, paragraph (2) of that Order can be applied, the amount exceeding the credit limit equivalent to the amount deemed to be the amount of income tax, etc. of a foreign country imposed in the year in which that application can be received under the provisions of Article 7-19, paragraph (2) or Article 48-9-2, paragraph (2) of that Order (excluding, where part of that amount exceeding the credit limit is to be applied under the provisions of paragraph (1) to the unused portion within the maximum creditable amount for national tax of the year in which that application can be received, the portion to be so applied), and the unused portion within the maximum creditable amount for local taxes prescribed in paragraph (5) of the preceding Article of the year in which that application can be received that is equivalent to it, are respectively deemed not to exist.
machine translation, not official
### 第二百九十二条の十三（外国税額の控除に係る国外源泉所得に関する規定の準用） — Mutatis Mutandis Application of Provisions on Foreign Source Income Pertaining to Foreign Tax Credit
caption: machine translation, not official
art-292-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-13
**第一項** 第二百二十五条の三から第二百二十五条の七まで（国外にある資産の運用又は保有により生ずる所得等）、第二百二十五条の九から第二百二十五条の十一まで（事業の広告宣伝のための賞金等）及び第二百二十五条の十四（国外に源泉がある所得）の規定は、法第百六十五条の六第四項第一号（非居住者に係る外国税額の控除）に規定する国外にある資産の運用又は保有により生ずる所得、同項第二号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、同項第三号に規定する政令で定める事業、同項第七号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、同号に規定する差益として政令で定めるもの、同項第八号ハに規定する政令で定める用具、同項第九号に規定する政令で定める賞金、同項第十号に規定する政令で定める契約、同項第十二号に規定する政令で定める契約及び同項第十三号に規定する政令で定める所得について準用する。
art-292-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-13/par-1
The provisions of Articles 225-3 to 225-7 (Income Arising from the Management or Holding of Assets Located Outside Japan, etc.), Articles 225-9 to 225-11 (Monetary Awards, etc. for Business Advertisement), and Article 225-14 (Income with a Source Outside Japan) apply mutatis mutandis to the income arising from the management or holding of assets located outside Japan prescribed in Article 165-6, paragraph (4), item (i) (Foreign Tax Credit for Nonresidents) of the Act, the income specified by Cabinet Order as income arising from the transfer of assets located outside Japan prescribed in item (ii) of that paragraph, the business specified by Cabinet Order prescribed in item (iii) of that paragraph, the transactions specified by Cabinet Order as sales and purchase transactions of bonds with a condition of repurchase or resale prescribed in item (vii) of that paragraph, the margin specified by Cabinet Order prescribed in that item, the tools specified by Cabinet Order prescribed in item (viii), (c) of that paragraph, the monetary award specified by Cabinet Order prescribed in item (ix) of that paragraph, the contracts specified by Cabinet Order prescribed in item (x) of that paragraph, the contracts specified by Cabinet Order prescribed in item (xii) of that paragraph, and the income specified by Cabinet Order prescribed in item (xiii) of that paragraph.
machine translation, not official
### 第二百九十二条の十四（外国所得税が減額された場合の特例） — Special Provisions Where Foreign Income Tax Is Reduced
caption: machine translation, not official
art-292-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14
**第一項** 非居住者が納付することとなつた外国所得税の額につき法第百六十五条の六第一項から第三項まで（非居住者に係る外国税額の控除）の規定の適用を受けた年の翌年以後七年内の各年において当該外国所得税の額が減額された場合には、当該非居住者のその減額されることとなつた日の属する年（以下この条において「減額に係る年」という。）については、当該減額に係る年において当該非居住者が納付することとなる控除対象外国所得税の額（第三項において「納付控除対象外国所得税額」という。）から減額控除対象外国所得税額に相当する金額を控除し、その控除後の金額につき法第百六十五条の六第一項から第三項までの規定を適用する。
art-292-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14/par-1
Where, in any year within seven years on or after the year following the year in which a Nonresident received application of the provisions of Article 165-6, paragraphs (1) to (3) (Foreign Tax Credit for Nonresidents) of the Act with respect to the amount of foreign income tax that became payable, the amount of that foreign income tax is reduced, for the year containing the day on which the reduction takes effect for that Nonresident (hereinafter referred to as the "year of the reduction" in this Article), the amount equivalent to the reduced amount of credit-eligible foreign income tax is to be deducted from the amount of credit-eligible foreign income tax that the Nonresident becomes obliged to pay in the year of the reduction (referred to as "credit-eligible foreign income tax to be paid" in paragraph (3)), and the provisions of Article 165-6, paragraphs (1) to (3) of the Act are to be applied to the amount after that deduction.
machine translation, not official
**第二項** 前項に規定する減額控除対象外国所得税額とは、非居住者の減額に係る年において外国所得税の額の減額がされた金額のうち、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額をいう。
art-292-14/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14/par-2
The reduced amount of credit-eligible foreign income tax prescribed in the preceding paragraph means, of the amount by which the amount of foreign income tax was reduced in the year of the reduction of the Nonresident, the amount equivalent to the remainder obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
machine translation, not official
**一** 当該外国所得税の額のうち非居住者の法第百六十五条の六第一項から第三項までの規定の適用を受けた年において控除対象外国所得税の額とされた部分の金額
art-292-14/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14/par-2/item-1
the portion of the amount of that foreign income tax that was treated as the amount of credit-eligible foreign income tax in the year in which the Nonresident received application of the provisions of Article 165-6, paragraphs (1) to (3) of the Act;
machine translation, not official
**二** 当該減額がされた後の当該外国所得税の額につき当該非居住者の法第百六十五条の六第一項から第三項までの規定の適用を受けた年において同条第一項の規定を適用したならば控除対象外国所得税の額とされる部分の金額
art-292-14/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14/par-2/item-2
the portion of the amount that would be treated as the amount of credit-eligible foreign income tax if Article 165-6, paragraph (1) of the Act had been applied, in the year in which that Nonresident received application of the provisions of paragraphs (1) to (3) of that Article, to the amount of that foreign income tax after that reduction.
machine translation, not official
**第三項** 第一項の場合において、減額に係る年の納付控除対象外国所得税額がないとき、又は当該納付控除対象外国所得税額が前項に規定する減額控除対象外国所得税額（以下この項において「減額控除対象外国所得税額」という。）に満たないときは、減額に係る年の前年以前三年内の各年の第二百九十二条の十一第六項（繰越控除限度額等）に規定する控除限度超過額（同条第三項又は第二百九十二条の十二第三項若しくは第四項（繰越控除対象外国所得税等）の規定により減額に係る年の前年以前の各年においてないものとみなされた部分の金額を除く。以下この項において「控除限度超過額」という。）から、それぞれ当該減額控除対象外国所得税額の全額又は当該減額控除対象外国所得税額のうち当該納付控除対象外国所得税額を超える部分の金額に相当する金額を控除し、その控除後の金額につき法第百六十五条の六第三項の規定を適用する。この場合において、二以上の年につき控除限度超過額があるときは、まず最も古い年の控除限度超過額から当該控除を行い、なお控除しきれない金額があるときは順次新しい年の控除限度超過額から当該控除を行う。
art-292-14/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14/par-3
In the case referred to in paragraph (1), where there is no credit-eligible foreign income tax to be paid for the year of the reduction, or where the credit-eligible foreign income tax to be paid is less than the reduced amount of credit-eligible foreign income tax prescribed in the preceding paragraph (hereinafter referred to as the "reduced amount of credit-eligible foreign income tax" in this paragraph), the full amount of that reduced amount of credit-eligible foreign income tax or the amount equivalent to the portion of that reduced amount of credit-eligible foreign income tax exceeding the credit-eligible foreign income tax to be paid, respectively, is to be deducted from the amount exceeding the credit limit prescribed in Article 292-11, paragraph (6) (Maximum Carry-Over Credit, etc.) for each year within three years on or before the year preceding the year of the reduction (excluding the amount deemed not to exist in each year on or before the year preceding the year of the reduction pursuant to paragraph (3) of that Article or Article 292-12, paragraph (3) or (4) (Carry-Over Credit-Eligible Foreign Income Tax, etc.); hereinafter referred to as the "amount exceeding the credit limit" in this paragraph), and the provisions of Article 165-6, paragraph (3) of the Act are to be applied to the amount after that deduction. In this case, where there are amounts exceeding the credit limit for two or more years, that deduction is made first from the amount exceeding the credit limit of the oldest year, and where there is an amount that cannot be fully deducted, that deduction is made from the amounts exceeding the credit limit of successively newer years.
machine translation, not official
## 第二款 申告、納付及び還付 — Subsection 2 Filing of Returns, Payment of Taxes, and Issuance of Refunds
heading: machine translation, not official
pt-3/ch-2/sec-1/subsec-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#pt-3/ch-2/sec-1/subsec-2
### 第二百九十三条（申告、納付及び還付） — (Filing of Returns, Payment and Refunds)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-293 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-293
**第一項** 法第百六十六条（申告、納付及び還付）において準用する法第二編第五章及び第六章（居住者に係る申告、納付及び還付）の規定の適用に係る事項については、前編第五章及び第六章（居住者に係る申告、納付及び還付）の規定を準用する。
art-293/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-293/par-1
With regard to the matters for the application of the provisions of Part II, Chapters V and VI of the Act (Filing of Returns, Payment and Refunds for Residents) as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act, the provisions of Part II, Chapters V and VI (Filing of Returns, Payment and Refunds for Residents) apply mutatis mutandis.
machine translation, not official
## 第三款 更正の請求の特例 — Subsection 3 Special Provisions on Requests for Reassessment
heading: machine translation, not official
pt-3/ch-2/sec-1/subsec-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#pt-3/ch-2/sec-1/subsec-3
### 第二百九十四条（更正の請求の特例） — (Special Provisions on Requests for Reassessment)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-294 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-294
**第一項** 法第百六十七条（更正の請求の特例）において準用する法第二編第七章（更正の請求の特例）の規定の適用に係る事項については、前編第七章（更正の請求の特例）の規定を準用する。
art-294/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-294/par-1
With regard to the matters for the application of the provisions of Part II, Chapter VII of the Act (Special Provisions on Requests for Reassessment) as applied mutatis mutandis pursuant to Article 167 (Special Provisions on Requests for Reassessment) of the Act, the provisions of Part II, Chapter VII (Special Provisions on Requests for Reassessment) apply mutatis mutandis.
machine translation, not official
## 第四款 更正及び決定 — Subsection 4 Reassessments and Tax-Office Decisions
heading: machine translation, not official
pt-3/ch-2/sec-1/subsec-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#pt-3/ch-2/sec-1/subsec-4
### 第二百九十五条（更正及び決定） — (Reassessment and Determination)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-295 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-295
**第一項** 法第百六十八条（更正及び決定）において準用する法第二編第八章（更正及び決定）の規定の適用に係る事項については、前編第八章（更正及び決定）の規定を準用する。
art-295/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-295/par-1
With regard to the matters for the application of the provisions of Part II, Chapter VIII of the Act (Reassessments and Tax-Office Decisions) as applied mutatis mutandis pursuant to Article 168 (Reassessments and Tax-Office Decisions) of the Act, the provisions of Part II, Chapter VIII (Reassessments and Tax-Office Decisions) apply mutatis mutandis.
machine translation, not official
## 第二節 非居住者に対する所得税の分離課税 — Section 2 Separate Income Taxation on Nonresidents
heading: machine translation, not official
pt-3/ch-2/sec-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#pt-3/ch-2/sec-2
### 第二百九十六条（生命保険契約等に基づく年金等に係る課税標準） — (Tax Base for Pension, etc. under Life Insurance Policies, etc.)
caption: Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "(Tax Base for Pensions under Life Insurance Policies)" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb
art-296 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-296
**第一項** 法第百六十九条第五号（分離課税に係る所得税の課税標準）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
art-296/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-296/par-1
The amount calculated pursuant to the method specified by Cabinet Order prescribed in Article 169, item (v) (Income Tax Base for Separate Taxation) of the Act is to be the amount listed in each of the following items for the case listed in the relevant item:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 法第百六十九条第五号に規定する契約が第二百八十七条（年金に係る契約の範囲）に規定する生命保険契約等であつて年金のみを支払う内容のものである場合 同号に規定する支払を受けるべき金額に第百八十三条第一項第二号（生命保険年金等に係る雑所得の金額の計算上控除する保険料等）に規定する割合を乗じて計算した金額
art-296/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-296/par-1/item-1
where the contract prescribed in Article 169, item (v) of the Act is a life insurance policy, etc. prescribed in Article 287 (Scope of Contracts for Pensions) that is only intended for payment of a pension: The amount calculated by multiplying the amount receivable prescribed in Article 169, item (v) of the Act by the ratio prescribed in Article 183, paragraph (1), item (ii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Life Insurance Pensions, etc.);
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "where the contract prescribed in Article 169, item (v) of the Act is a life insurance policy, etc. prescribed in Article 287 (Scope of Contracts for Pensions) that is only intended for payment of a pension:The amount calculated by multiplying the amount receivable prescribed in Article 169, item (v) of the Act by the ratio prescribed in Article 183, paragraph (1), item (ii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Life Insurance Pensions, etc.);" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb
**二** 法第百六十九条第五号に規定する契約が第二百八十七条に規定する生命保険契約等であつて年金のほか一時金を支払う内容のものである場合 次に掲げる区分に応じそれぞれ次に定める金額
art-296/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-296/par-1/item-2
where the contract prescribed in Article 169, item (v) of the Act is a life insurance policy, etc. prescribed in Article 287 that is intended for a lump sum payment in addition to payment of a pension: The amount specified below for the relevant case listed below:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 法第百六十九条第五号に規定する支払を受けるべき金額が年金の金額であるとき。 当該金額に第百八十三条第一項第三号の規定による計算をした後の同項第二号に規定する割合を乗じて計算した金額
art-296/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-296/par-1/item-2/sub-1
where the amount receivable prescribed in Article 169, item (v) of the Act is the amount of a pension: The amount calculated by multiplying that amount by the ratio prescribed in Article 183, paragraph (1), item (ii) that is obtained through the calculation prescribed in Article 183, paragraph (1), item (iii);
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "where the amount receivable prescribed in Article 169, item (v) of the Act is the amount of a pension:The amount calculated by multiplying that amount by the ratio prescribed in Article 183, paragraph (1), item (ii) that is obtained through the calculation prescribed in Article 183, paragraph (1), item (iii);" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb
**ロ** 法第百六十九条第五号に規定する支払を受けるべき金額が一時金の金額であるとき。 第百八十三条第二項第三号の規定による計算をした後の同項第二号に規定する保険料又は掛金の総額
art-296/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-296/par-1/item-2/sub-2
where the amount receivable prescribed in Article 169, item (v) of the Act is the amount of a lump sum payment: The total amount of insurance premiums or installments prescribed in Article 183, paragraph (2), item (ii) that is obtained through the calculation prescribed in Article 183, paragraph (2), item (iii);
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "where the amount receivable prescribed in Article 169, item (v) of the Act is the amount of a lump sum payment:The total amount of insurance premiums or installments prescribed in Article 183, paragraph (2), item (ii) that is obtained through the calculation prescribed in Article 183, paragraph (2), item (iii);" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb
**三** 法第百六十九条第五号に規定する契約が第二百八十七条に規定する損害保険契約等である場合 同号に規定する支払を受けるべき金額に第百八十四条第一項第二号（損害保険年金等に係る雑所得の金額の計算上控除する保険料等）に規定する割合を乗じて計算した金額
art-296/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-296/par-1/item-3
where the contract prescribed in Article 169, item (v) of the Act is a non-life insurance policy, etc. prescribed in Article 287: The amount calculated by multiplying the amount receivable prescribed in Article 169, item (v) of the Act by the ratio prescribed in Article 184, paragraph (1), item (ii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Non-Life Insurance Pensions, etc.).
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "where the contract prescribed in Article 169, item (v) of the Act is a non-life insurance policy, etc. prescribed in Article 287:The amount calculated by multiplying the amount receivable prescribed in Article 169, item (v) of the Act by the ratio prescribed in Article 184, paragraph (1), item (ii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Non-Life Insurance Pensions, etc.)." — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb
### 第二百九十七条（退職所得の選択課税による還付） — (Refund Due to Alternative Taxation on Retirement Income)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-297 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-297
**第一項** 法第百七十三条第一項（退職所得の選択課税による還付）の規定による申告書を提出する場合において、同項第二号に掲げる所得税の額のうち源泉徴収をされたものがあるときは、当該申告書を提出する者は、当該申告書に、その源泉徴収をされた事実の説明となるべき財務省令で定める事項を記載した明細書を添附しなければならない。
art-297/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-297/par-1
A person who files a return form pursuant to the provisions of Article 173, paragraph (1) (Issuance of a Refund Due to Elective Treatment for Taxation of Retirement Income) of the Act must, if any portion of the amount of income tax listed in Article 173, paragraph (1), item (ii) of the Act has been withheld, attach to the return form a written statement of the matters specified by Ministry of Finance Order that explain the withholding.
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "A person who files a return form pursuant to the provisions of Article 173, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the Act must, if any portion of the amount of income tax listed in Article 173, paragraph (1), item (ii) of the Act has been withheld, attach to the final return a written statement of the matters specified by Ministry of Finance Order that explain the withholding." — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb
**第二項** 前項の申告書を提出した者は、当該申告書の記載に係る同項に規定する所得税の額でその提出の時においてまだ納付されていなかつたものの納付があつた場合には、遅滞なく、その納付の日、その納付された所得税の額その他必要な事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-297/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-297/par-2
The person who has filed the return form set forth in the preceding paragraph must, if any portion of the amount of income tax prescribed in the same paragraph that is stated in the return form had not yet been paid by the time of the filing but has been paid later, submit to the competent district director with jurisdiction over the place for tax payment, without delay, a written notice stating the date of payment, the amount of income tax paid and any other necessary matters.
Ministry of Justice translation — Japanese Law Translation Database System
**第三項** 税務署長は、第一項の申告書の提出があつた場合には、当該申告書の記載に係る法第百七十三条第一項第三号に掲げる金額が過大であると認められる事由がある場合を除き、遅滞なく、同条第二項の規定による還付又は充当の手続をしなければならない。
art-297/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-297/par-3
Where the return form set forth in paragraph (1) has been filed, the district director must, without delay, perform the procedure for making a refund or appropriation pursuant to the provisions of Article 173, paragraph (2) of the Act, except where there is a reason to find the amount listed in Article 173, paragraph (1), item (iii) of the Act that is stated in the return form to be in excess.
Ministry of Justice translation — Japanese Law Translation Database System
---
## Cites
- art-292/par-1: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1: 次項 → 所得税法施行令 第二百九十二条第二項 (Article 292, paragraph (2)), art-292/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-2
- art-292/par-1: 第四項 → 所得税法施行令 第二百九十二条第四項 (Article 292, paragraph (4)), art-292/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-4
- art-292/par-1/item-1: 法第二十六条 → 所得税法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/income-tax-act/art-26 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-1: 第三十三条 → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/income-tax-act/art-33 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-1: 法第二十六条第一項 → 所得税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/income-tax-act/art-26/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-1: 第三十三条第一項 → 所得税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/income-tax-act/art-33/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-1: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-1: この項 → 所得税法施行令 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1
- art-292/par-1/item-1: 第四項 → 所得税法施行令 第二百九十二条第四項 (Article 292, paragraph (4)), art-292/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-4
- art-292/par-1/item-2: 法第四十五条 → 所得税法 第四十五条 (Article 45), art-45 — https://japanlaw.org/en/income-tax-act/art-45 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-2: 同条第一項第二号から第六号まで → 所得税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-2: 同条第一項第二号から第六号まで → 所得税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-2: 同条第一項第二号から第六号まで → 所得税法 第四十五条第一項第三号の二 (Article 45, paragraph (1), item (iii-2)), art-45/par-1/item-3-2 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-3-2 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-2: 同条第一項第二号から第六号まで → 所得税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-2: 同条第一項第二号から第六号まで → 所得税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-2: 同条第一項第二号から第六号まで → 所得税法 第四十五条第一項第六号 (Article 45, paragraph (1), item (vi)), art-45/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-2: この号 → 所得税法施行令 第二百九十二条第一項第二号 (Article 292, paragraph (1), item (ii)), art-292/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-2
- art-292/par-1/item-2: 法第百六十五条の六第一項 → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-3: 法第四十七条 → 所得税法 第四十七条 (Article 47), art-47 — https://japanlaw.org/en/income-tax-act/art-47 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-3: 同条第一項 → 所得税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/income-tax-act/art-47/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-4: 法第四十九条 → 所得税法 第四十九条 (Article 49), art-49 — https://japanlaw.org/en/income-tax-act/art-49 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-4: 同条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-5: 法第五十条 → 所得税法 第五十条 (Article 50), art-50 — https://japanlaw.org/en/income-tax-act/art-50 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-5: 同条第一項 → 所得税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/income-tax-act/art-50/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-6: 法第五十一条 → 所得税法 第五十一条 (Article 51), art-51 — https://japanlaw.org/en/income-tax-act/art-51 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-6: 同条第一項 → 所得税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/income-tax-act/art-51/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-6: 第四項 → 所得税法 第五十一条第四項 (Article 51, paragraph (4)), art-51/par-4 — https://japanlaw.org/en/income-tax-act/art-51/par-4 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-6: 同条第三項 → 所得税法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/en/income-tax-act/art-51/par-3 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-6: 同条第二項 → 所得税法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/en/income-tax-act/art-51/par-2 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-6: この号 → 所得税法施行令 第二百九十二条第一項第六号 (Article 292, paragraph (1), item (vi)), art-292/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1/item-6
- art-292/par-1/item-7: 法第五十二条 → 所得税法 第五十二条 (Article 52), art-52 — https://japanlaw.org/en/income-tax-act/art-52 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-7: 同条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-7: 第二項 → 所得税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/en/income-tax-act/art-52/par-2 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-7: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-7: 第四項 → 所得税法施行令 第二百九十二条第四項 (Article 292, paragraph (4)), art-292/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-4
- art-292/par-1/item-8: 法第五十四条 → 所得税法 第五十四条 (Article 54), art-54 — https://japanlaw.org/en/income-tax-act/art-54 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-8: 同条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/income-tax-act/art-54/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-9: 法第五十八条 → 所得税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/income-tax-act/art-58 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-9/sub-1: 法第五十八条第一項 → 所得税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/income-tax-act/art-58/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-9/sub-2: 法第五十八条第一項 → 所得税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/income-tax-act/art-58/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-10: 法第六十二条 → 所得税法 第六十二条 (Article 62), art-62 — https://japanlaw.org/en/income-tax-act/art-62 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-10: 同条第一項 → 所得税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/income-tax-act/art-62/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-10: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-11: 法第六十七条の二 → 所得税法 第六十七条の二 (Article 67-2), art-67-2 — https://japanlaw.org/en/income-tax-act/art-67-2 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-11: 同条第一項 → 所得税法 第六十七条の二第一項 (Article 67-2, paragraph (1)), art-67-2/par-1 — https://japanlaw.org/en/income-tax-act/art-67-2/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-12: 法第七十二条 → 所得税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/income-tax-act/art-72 (e-Gov law ID 340AC0000000033)
- art-292/par-1/item-12: 同条第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/income-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-2: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033)
- art-292/par-2: 第六十四条第二項 → 所得税法施行令 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64/par-2
- art-292/par-2: 第七十九条第一項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1
- art-292/par-2: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292/par-2: 次項 → 所得税法施行令 第七十九条第二項 (Article 79, paragraph (2)), art-79/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-2
- art-292/par-2: 次条第一項 → 所得税法施行令 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-80/par-1
- art-292/par-2: 第八十二条の四第二項 → 所得税法施行令 第八十二条の四第二項 (Article 82-4, paragraph (2)), art-82-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-4/par-2
- art-292/par-2: 第九十八条の二第二号 → 所得税法施行令 第九十八条の二第一項第二号 (Article 98-2, paragraph (1), item (ii)), art-98-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96#art-98-2/par-1/item-2
- art-292/par-2: 第百条第二項 → 所得税法施行令 第百条第二項 (Article 100, paragraph (2)), art-100/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99#art-100/par-2
- art-292/par-2: 第百三条第一項第二号 → 所得税法施行令 第百三条第一項第二号 (Article 103, paragraph (1), item (ii)), art-103/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103#art-103/par-1/item-2
- art-292/par-2: 第百二十一条の二第三項 → 所得税法施行令 第百二十一条の二第三項 (Article 121-2, paragraph (3)), art-121-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3#art-121-2/par-3
- art-292/par-2: 第百二十三条第二項第一号 → 所得税法施行令 第百二十三条第二項第一号 (Article 123, paragraph (2), item (i)), art-123/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-2/item-1
- art-292/par-2: 第百二十三条第二項第三号 → 所得税法施行令 第百二十三条第二項第三号 (Article 123, paragraph (2), item (iii)), art-123/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-2/item-3
- art-292/par-2: 第百二十六条第一項第二号 → 所得税法施行令 第百二十六条第一項第二号 (Article 126, paragraph (1), item (ii)), art-126/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-2
- art-292/par-2: 第百二十六条第一項第三号 → 所得税法施行令 第百二十六条第一項第三号 (Article 126, paragraph (1), item (iii)), art-126/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-3
- art-292/par-2: 第百二十六条第一項第四号 → 所得税法施行令 第百二十六条第一項第四号 (Article 126, paragraph (1), item (iv)), art-126/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-126/par-1/item-4
- art-292/par-2: 第百七十四条第一項 → 所得税法施行令 第百七十四条第一項 (Article 174, paragraph (1)), art-174/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-1
- art-292/par-2: 第百七十四条第二項 → 所得税法施行令 第百七十四条第二項 (Article 174, paragraph (2)), art-174/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174/par-2
- art-292/par-2: 第百七十五条第一項 → 所得税法施行令 第百七十五条第一項 (Article 175, paragraph (1)), art-175/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-175/par-1
- art-292/par-2: 第百七十六条第一項 → 所得税法施行令 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176/par-1
- art-292/par-3: 法第百六十五条第二項第二号 → 所得税法 第百六十五条第二項第二号 (Article 165, paragraph (2), item (ii)), art-165/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-165/par-2/item-2 (e-Gov law ID 340AC0000000033)
- art-292-2/par-1: 法第百六十五条の二 → 所得税法 第百六十五条の二 (Article 165-2), art-165-2 — https://japanlaw.org/en/income-tax-act/art-165-2 (e-Gov law ID 340AC0000000033)
- art-292-2/par-1: 第二百九十二条の十四第一項 → 所得税法施行令 第二百九十二条の十四第一項 (Article 292-14, paragraph (1)), art-292-14/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14/par-1
- art-292-2/par-1: 同条第三項 → 所得税法施行令 第二百九十二条の十四第三項 (Article 292-14, paragraph (3)), art-292-14/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14/par-3
- art-292-3/par-1: 法第百六十五条の三第一項 → 所得税法 第百六十五条の三第一項 (Article 165-3, paragraph (1)), art-165-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-1: 第一号 → 所得税法施行令 第二百九十二条の三第一項第一号 (Article 292-3, paragraph (1), item (i)), art-292-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-1/item-1
- art-292-3/par-1: 第二号 → 所得税法施行令 第二百九十二条の三第一項第二号 (Article 292-3, paragraph (1), item (ii)), art-292-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-1/item-2
- art-292-3/par-2: 法第百六十五条の三第一項 → 所得税法 第百六十五条の三第一項 (Article 165-3, paragraph (1)), art-165-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-2: この条 → 所得税法施行令 第二百九十二条の三 (Article 292-3), art-292-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3
- art-292-3/par-2/item-1/sub-3: 第四項 → 所得税法施行令 第二百九十二条の三第四項 (Article 292-3, paragraph (4)), art-292-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-4
- art-292-3/par-2/item-1/sub-3: この項 → 所得税法施行令 第二百九十二条の三第二項 (Article 292-3, paragraph (2)), art-292-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2
- art-292-3/par-2/item-2/sub-1: この号 → 所得税法施行令 第二百九十二条の三第二項第二号 (Article 292-3, paragraph (2), item (ii)), art-292-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-2
- art-292-3/par-2/item-2/sub-1: 次項第二号 → 所得税法施行令 第二百九十二条の三第三項第二号 (Article 292-3, paragraph (3), item (ii)), art-292-3/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-3/item-2
- art-292-3/par-3: 前項 → 所得税法施行令 第二百九十二条の三第二項 (Article 292-3, paragraph (2)), art-292-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2
- art-292-3/par-3: 同項第一号 → 所得税法施行令 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-1
- art-292-3/par-3: 同項第二号 → 所得税法施行令 第二百九十二条の三第二項第二号 (Article 292-3, paragraph (2), item (ii)), art-292-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-2
- art-292-3/par-3/item-1: 前項第一号 → 所得税法施行令 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-1
- art-292-3/par-4: 第二項第一号 → 所得税法施行令 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-1
- art-292-3/par-4: 同項第二号 → 所得税法施行令 第二百九十二条の三第二項第二号 (Article 292-3, paragraph (2), item (ii)), art-292-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-2
- art-292-3/par-4: この項 → 所得税法施行令 第二百九十二条の三第四項 (Article 292-3, paragraph (4)), art-292-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-4
- art-292-3/par-4: 次項 → 所得税法施行令 第二百九十二条の三第五項 (Article 292-3, paragraph (5)), art-292-3/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-5
- art-292-3/par-5: 前項 → 所得税法施行令 第二百九十二条の三第四項 (Article 292-3, paragraph (4)), art-292-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-4
- art-292-3/par-6: 第二項第一号 → 所得税法施行令 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-1
- art-292-3/par-6: 第三項第一号 → 所得税法施行令 第二百九十二条の三第三項第一号 (Article 292-3, paragraph (3), item (i)), art-292-3/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-3/item-1
- art-292-3/par-6: この項 → 所得税法施行令 第二百九十二条の三第六項 (Article 292-3, paragraph (6)), art-292-3/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-6
- art-292-3/par-6: 第二項第二号 → 所得税法施行令 第二百九十二条の三第二項第二号 (Article 292-3, paragraph (2), item (ii)), art-292-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-2
- art-292-3/par-6: 第三項第二号 → 所得税法施行令 第二百九十二条の三第三項第二号 (Article 292-3, paragraph (3), item (ii)), art-292-3/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-3/item-2
- art-292-3/par-6/item-1: 第二項第一号 → 所得税法施行令 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-1
- art-292-3/par-7: 法第百六十五条の三第一項 → 所得税法 第百六十五条の三第一項 (Article 165-3, paragraph (1)), art-165-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-8: 法第百六十五条の三第一項 → 所得税法 第百六十五条の三第一項 (Article 165-3, paragraph (1)), art-165-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-8/item-1: 法第百六十五条の三第一項 → 所得税法 第百六十五条の三第一項 (Article 165-3, paragraph (1)), art-165-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-8/item-1: この項 → 所得税法施行令 第二百九十二条の三第八項 (Article 292-3, paragraph (8)), art-292-3/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-8
- art-292-3/par-8/item-1: 次項 → 所得税法施行令 第二百九十二条の三第九項 (Article 292-3, paragraph (9)), art-292-3/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-9
- art-292-3/par-8/item-1: 次号 → 所得税法施行令 第二百九十二条の三第八項第二号 (Article 292-3, paragraph (8), item (ii)), art-292-3/par-8/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-8/item-2
- art-292-3/par-8/item-1: 第三号 → 所得税法施行令 第二百九十二条の三第八項第三号 (Article 292-3, paragraph (8), item (iii)), art-292-3/par-8/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-8/item-3
- art-292-3/par-8/item-2: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-8/item-3: 法第百六十五条第二項第二号 → 所得税法 第百六十五条第二項第二号 (Article 165, paragraph (2), item (ii)), art-165/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-165/par-2/item-2 (e-Gov law ID 340AC0000000033)
- art-292-3/par-9: 法第百六十五条の三第一項 → 所得税法 第百六十五条の三第一項 (Article 165-3, paragraph (1)), art-165-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-9: 第一号 → 所得税法施行令 第二百九十二条の三第九項第一号 (Article 292-3, paragraph (9), item (i)), art-292-3/par-9/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-9/item-1
- art-292-3/par-9: 第二号 → 所得税法施行令 第二百九十二条の三第九項第二号 (Article 292-3, paragraph (9), item (ii)), art-292-3/par-9/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-9/item-2
- art-292-3/par-9/item-1: 法第百六十五条の三第一項 → 所得税法 第百六十五条の三第一項 (Article 165-3, paragraph (1)), art-165-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-10: 第一項 → 所得税法施行令 第二百九十二条の三第一項 (Article 292-3, paragraph (1)), art-292-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-1
- art-292-3/par-10: 第二項第一号 → 所得税法施行令 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3#art-292-3/par-2/item-1
- art-292-4/par-1: 法第百六十五条の五の二第一項 → 所得税法 第百六十五条の五の二第一項 (Article 165-5-2, paragraph (1)), art-165-5-2/par-1 — https://japanlaw.org/en/income-tax-act/art-165-5-2/par-1 (e-Gov law ID 340AC0000000033)
- art-292-4/par-1: 第二百八十一条第一項第八号 → 所得税法施行令 第二百八十一条第一項第八号 (Article 281, paragraph (1), item (viii)), art-281/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-8
- art-292-4/par-2: 法第百六十五条の五の二第一項 → 所得税法 第百六十五条の五の二第一項 (Article 165-5-2, paragraph (1)), art-165-5-2/par-1 — https://japanlaw.org/en/income-tax-act/art-165-5-2/par-1 (e-Gov law ID 340AC0000000033)
- art-292-4/par-2: 次項 → 所得税法施行令 第二百九十二条の四第三項 (Article 292-4, paragraph (3)), art-292-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-4/par-3
- art-292-4/par-2: この条 → 所得税法施行令 第二百九十二条の四 (Article 292-4), art-292-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-4
- art-292-4/par-2/item-1: 法第百六十五条の五の二第一項 → 所得税法 第百六十五条の五の二第一項 (Article 165-5-2, paragraph (1)), art-165-5-2/par-1 — https://japanlaw.org/en/income-tax-act/art-165-5-2/par-1 (e-Gov law ID 340AC0000000033)
- art-292-4/par-2/item-1: この条 → 所得税法施行令 第二百九十二条の四 (Article 292-4), art-292-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-4
- art-292-4/par-2/item-1: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292-4/par-2/item-1: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033)
- art-292-4/par-2/item-2: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292-4/par-2/item-2: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033)
- art-292-4/par-3: 法第百六十五条の五の二第一項 → 所得税法 第百六十五条の五の二第一項 (Article 165-5-2, paragraph (1)), art-165-5-2/par-1 — https://japanlaw.org/en/income-tax-act/art-165-5-2/par-1 (e-Gov law ID 340AC0000000033)
- art-292-4/par-3: この項 → 所得税法施行令 第二百九十二条の四第三項 (Article 292-4, paragraph (3)), art-292-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-4/par-3
- art-292-4/par-3: 前項第一号 → 所得税法施行令 第二百九十二条の四第二項第一号 (Article 292-4, paragraph (2), item (i)), art-292-4/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-4/par-2/item-1
- art-292-5/par-1: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033)
- art-292-5/par-1: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292-5/par-1: 第二号 → 所得税法 第百六十四条第一項第二号 (Article 164, paragraph (1), item (ii)), art-164/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-292-5/par-1: 次条 → 所得税法施行令 第二百九十二条の六 (Article 292-6), art-292-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-6
- art-292-5/par-1: 第二百九十二条 → 所得税法施行令 第二百九十二条 (Article 292), art-292 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292
- art-292-6/par-1: 第二百九十二条第一項 → 所得税法施行令 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292#art-292/par-1
- art-292-6/par-1: この条 → 所得税法施行令 第二百九十二条の六 (Article 292-6), art-292-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-6
- art-292-6/par-1: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1: 法第百六十五条の五の三第一項 → 所得税法 第百六十五条の五の三第一項 (Article 165-5-3, paragraph (1)), art-165-5-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-5-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/en/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1: この項 → 所得税法施行令 第二百九十二条の六の二第一項 (Article 292-6-2, paragraph (1)), art-292-6-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-6-2/par-1
- art-292-6-2/par-1: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-1: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/en/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-1: 第三百条第一項 → 所得税法施行令 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-3/from-art-300#art-300/par-1
- art-292-6-2/par-1/item-1: 次号 → 所得税法施行令 第二百九十二条の六の二第一項第二号 (Article 292-6-2, paragraph (1), item (ii)), art-292-6-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-6-2/par-1/item-2
- art-292-6-2/par-1/item-1: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/en/income-tax-act/art-181 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-1: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/en/income-tax-act/art-212 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-1: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-1: この号 → 所得税法施行令 第二百九十二条の六の二第一項第一号 (Article 292-6-2, paragraph (1), item (i)), art-292-6-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-6-2/par-1/item-1
- art-292-6-2/par-1/item-1: 第三百条第九項 → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-3/from-art-300#art-300/par-9
- art-292-6-2/par-1/item-2: 法第百八十条の二第三項 → 所得税法 第百八十条の二第三項 (Article 180-2, paragraph (3)), art-180-2/par-3 — https://japanlaw.org/en/income-tax-act/art-180-2/par-3 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-2: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/en/income-tax-act/art-181 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-2: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/en/income-tax-act/art-212 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-2: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-2: この号 → 所得税法施行令 第二百九十二条の六の二第一項第二号 (Article 292-6-2, paragraph (1), item (ii)), art-292-6-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-6-2/par-1/item-2
- art-292-6-2/par-1/item-2: 第三百六条の二第七項 → 所得税法施行令 第三百六条の二第七項 (Article 306-2, paragraph (7)), art-306-2/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-3/from-art-306-2#art-306-2/par-7
- art-292-6-2/par-2: 法第百六十五条の五の三第一項 → 所得税法 第百六十五条の五の三第一項 (Article 165-5-3, paragraph (1)), art-165-5-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-5-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-2: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-2: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-2: 法第百六十五条の五の三 → 所得税法 第百六十五条の五の三 (Article 165-5-3), art-165-5-3 — https://japanlaw.org/en/income-tax-act/art-165-5-3 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-2: 第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/en/income-tax-act/art-165-6 (e-Gov law ID 340AC0000000033)
- art-292-7/par-1: 法第百六十五条の六第一項 → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-7/par-1: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292-7/par-1: 次項 → 所得税法施行令 第二百九十二条の七第二項 (Article 292-7, paragraph (2)), art-292-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-7/par-2
- art-292-7/par-2: 前項 → 所得税法施行令 第二百九十二条の七第一項 (Article 292-7, paragraph (1)), art-292-7/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-7/par-1
- art-292-7/par-2: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033)
- art-292-7/par-2: 法第三十七条第一項 → 所得税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/income-tax-act/art-37/par-1 (e-Gov law ID 340AC0000000033)
- art-292-7/par-2: この項 → 所得税法施行令 第二百九十二条の七第二項 (Article 292-7, paragraph (2)), art-292-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-7/par-2
- art-292-7/par-2: 次項 → 所得税法施行令 第二百九十二条の七第三項 (Article 292-7, paragraph (3)), art-292-7/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-7/par-3
- art-292-7/par-3: 前項 → 所得税法施行令 第二百九十二条の七第二項 (Article 292-7, paragraph (2)), art-292-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4#art-292-7/par-2
- art-292-7/par-4: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-7/par-4: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第二項 (Article 165-6, paragraph (2)), art-165-6/par-2 — https://japanlaw.org/en/income-tax-act/art-165-6/par-2 (e-Gov law ID 340AC0000000033)
- art-292-7/par-4: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第三項 (Article 165-6, paragraph (3)), art-165-6/par-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-3 (e-Gov law ID 340AC0000000033)
- art-292-8/par-1: 法第百六十五条の六第一項 → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-8/par-1: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292-8/par-1: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033)
- art-292-8/par-1: 法第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/en/income-tax-act/art-165-6 (e-Gov law ID 340AC0000000033)
- art-292-8/par-2: 前項 → 所得税法施行令 第二百九十二条の八第一項 (Article 292-8, paragraph (1)), art-292-8/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-8/par-1
- art-292-8/par-2: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033)
- art-292-8/par-2: 法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/income-tax-act/art-70/par-1 (e-Gov law ID 340AC0000000033)
- art-292-8/par-2: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/income-tax-act/art-70/par-2 (e-Gov law ID 340AC0000000033)
- art-292-8/par-2: 第七十一条 → 所得税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/en/income-tax-act/art-71 (e-Gov law ID 340AC0000000033)
- art-292-8/par-2: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292-8/par-2: 次項 → 所得税法施行令 第二百九十二条の八第三項 (Article 292-8, paragraph (3)), art-292-8/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-8/par-3
- art-292-8/par-3: 第一項 → 所得税法施行令 第二百九十二条の八第一項 (Article 292-8, paragraph (1)), art-292-8/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-8/par-1
- art-292-8/par-3: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033)
- art-292-8/par-3: 法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/income-tax-act/art-70/par-1 (e-Gov law ID 340AC0000000033)
- art-292-8/par-3: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/income-tax-act/art-70/par-2 (e-Gov law ID 340AC0000000033)
- art-292-8/par-3: 第七十一条 → 所得税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/en/income-tax-act/art-71 (e-Gov law ID 340AC0000000033)
- art-292-8/par-3: 法第百六十五条の六第一項 → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-9/par-1: 第二百二十二条の二第一項 → 所得税法施行令 第二百二十二条の二第一項 (Article 222-2, paragraph (1)), art-222-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-1
- art-292-9/par-1: 第二項 → 所得税法施行令 第二百二十二条の二第二項 (Article 222-2, paragraph (2)), art-222-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-2
- art-292-9/par-1: 法第百六十五条の六第一項 → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-9/par-2: 法第百六十五条の六第一項 → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-9/par-2/item-1: この項 → 所得税法施行令 第二百九十二条の九第二項 (Article 292-9, paragraph (2)), art-292-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-9/par-2
- art-292-9/par-2/item-1: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- art-292-9/par-2/item-1: 次号 → 所得税法施行令 第二百九十二条の九第二項第二号 (Article 292-9, paragraph (2), item (ii)), art-292-9/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-9/par-2/item-2
- art-292-9/par-2/item-2: この号 → 所得税法施行令 第二百九十二条の九第二項第二号 (Article 292-9, paragraph (2), item (ii)), art-292-9/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-9/par-2/item-2
- art-292-10/par-1: 法第百六十五条の六第二項 → 所得税法 第百六十五条の六第二項 (Article 165-6, paragraph (2)), art-165-6/par-2 — https://japanlaw.org/en/income-tax-act/art-165-6/par-2 (e-Gov law ID 340AC0000000033)
- art-292-11/par-1: 法第百六十五条の六第二項 → 所得税法 第百六十五条の六第二項 (Article 165-6, paragraph (2)), art-165-6/par-2 — https://japanlaw.org/en/income-tax-act/art-165-6/par-2 (e-Gov law ID 340AC0000000033)
- art-292-11/par-1: 次項 → 所得税法施行令 第二百九十二条の十一第二項 (Article 292-11, paragraph (2)), art-292-11/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-2
- art-292-11/par-1: 次条第一項 → 所得税法施行令 第二百九十二条の十二第一項 (Article 292-12, paragraph (1)), art-292-12/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-12/par-1
- art-292-11/par-2: 法第百六十五条の六第一項 → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-11/par-2: この条 → 所得税法施行令 第二百九十二条の十一 (Article 292-11), art-292-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11
- art-292-11/par-2: 第二百九十二条の十四 → 所得税法施行令 第二百九十二条の十四 (Article 292-14), art-292-14 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14
- art-292-11/par-2: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292-11/par-2: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033)
- art-292-11/par-2: 前項 → 所得税法施行令 第二百九十二条の十一第一項 (Article 292-11, paragraph (1)), art-292-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-1
- art-292-11/par-3: 法第百六十五条の六第二項 → 所得税法 第百六十五条の六第二項 (Article 165-6, paragraph (2)), art-165-6/par-2 — https://japanlaw.org/en/income-tax-act/art-165-6/par-2 (e-Gov law ID 340AC0000000033)
- art-292-11/par-3: 第一項 → 所得税法施行令 第二百九十二条の十一第一項 (Article 292-11, paragraph (1)), art-292-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-1
- art-292-11/par-3: 次条第一項 → 所得税法施行令 第二百九十二条の十二第一項 (Article 292-12, paragraph (1)), art-292-12/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-12/par-1
- art-292-11/par-4: 前三項 → 所得税法施行令 第二百九十二条の十一第一項 (Article 292-11, paragraph (1)), art-292-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-1
- art-292-11/par-4: 前三項 → 所得税法施行令 第二百九十二条の十一第二項 (Article 292-11, paragraph (2)), art-292-11/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-2
- art-292-11/par-4: 前三項 → 所得税法施行令 第二百九十二条の十一第三項 (Article 292-11, paragraph (3)), art-292-11/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-3
- art-292-11/par-4: 法第百六十五条の六第一項 → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-11/par-4: この条 → 所得税法施行令 第二百九十二条の十一 (Article 292-11), art-292-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11
- art-292-11/par-5: 第一項から第三項まで → 所得税法施行令 第二百九十二条の十一第一項 (Article 292-11, paragraph (1)), art-292-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-1
- art-292-11/par-5: 第一項から第三項まで → 所得税法施行令 第二百九十二条の十一第二項 (Article 292-11, paragraph (2)), art-292-11/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-2
- art-292-11/par-5: 第一項から第三項まで → 所得税法施行令 第二百九十二条の十一第三項 (Article 292-11, paragraph (3)), art-292-11/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-3
- art-292-11/par-5/item-1: 前条 → 所得税法施行令 第二百九十二条の十 (Article 292-10), art-292-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-10
- art-292-11/par-5/item-1: この条 → 所得税法施行令 第二百九十二条の十一 (Article 292-11), art-292-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11
- art-292-11/par-6: 第一項 → 所得税法施行令 第二百九十二条の十一第一項 (Article 292-11, paragraph (1)), art-292-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-1
- art-292-11/par-6: 第三項 → 所得税法施行令 第二百九十二条の十一第三項 (Article 292-11, paragraph (3)), art-292-11/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-3
- art-292-12/par-1: 法第百六十五条の六第三項 → 所得税法 第百六十五条の六第三項 (Article 165-6, paragraph (3)), art-165-6/par-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-3 (e-Gov law ID 340AC0000000033)
- art-292-12/par-1: 前条第六項 → 所得税法施行令 第二百九十二条の十一第六項 (Article 292-11, paragraph (6)), art-292-11/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-6
- art-292-12/par-1: この条 → 所得税法施行令 第二百九十二条の十二 (Article 292-12), art-292-12 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-12
- art-292-12/par-1: 前条第四項 → 所得税法施行令 第二百九十二条の十一第四項 (Article 292-11, paragraph (4)), art-292-11/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-4
- art-292-12/par-2: 前条第二項 → 所得税法施行令 第二百九十二条の十一第二項 (Article 292-11, paragraph (2)), art-292-11/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-2
- art-292-12/par-2: 前項 → 所得税法施行令 第二百九十二条の十二第一項 (Article 292-12, paragraph (1)), art-292-12/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-12/par-1
- art-292-12/par-3: 法第百六十五条の六第三項 → 所得税法 第百六十五条の六第三項 (Article 165-6, paragraph (3)), art-165-6/par-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-3 (e-Gov law ID 340AC0000000033)
- art-292-12/par-3: 第一項 → 所得税法施行令 第二百九十二条の十二第一項 (Article 292-12, paragraph (1)), art-292-12/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-12/par-1
- art-292-12/par-3: 前条第一項 → 所得税法施行令 第二百九十二条の十一第一項 (Article 292-11, paragraph (1)), art-292-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-1
- art-292-12/par-4: 第一項 → 所得税法施行令 第二百九十二条の十二第一項 (Article 292-12, paragraph (1)), art-292-12/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-12/par-1
- art-292-12/par-4: 前条第一項 → 所得税法施行令 第二百九十二条の十一第一項 (Article 292-11, paragraph (1)), art-292-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-1
- art-292-12/par-4: 前条第五項 → 所得税法施行令 第二百九十二条の十一第五項 (Article 292-11, paragraph (5)), art-292-11/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-5
- art-292-13/par-1: 第二百二十五条の三から第二百二十五条の七まで → 所得税法施行令 第二百二十五条の三 (Article 225-3), art-225-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-3
- art-292-13/par-1: 第二百二十五条の三から第二百二十五条の七まで → 所得税法施行令 第二百二十五条の四 (Article 225-4), art-225-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4
- art-292-13/par-1: 第二百二十五条の三から第二百二十五条の七まで → 所得税法施行令 第二百二十五条の五 (Article 225-5), art-225-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-5
- art-292-13/par-1: 第二百二十五条の三から第二百二十五条の七まで → 所得税法施行令 第二百二十五条の六 (Article 225-6), art-225-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-6
- art-292-13/par-1: 第二百二十五条の三から第二百二十五条の七まで → 所得税法施行令 第二百二十五条の七 (Article 225-7), art-225-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-7
- art-292-13/par-1: 第二百二十五条の九から第二百二十五条の十一まで → 所得税法施行令 第二百二十五条の十 (Article 225-10), art-225-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-10
- art-292-13/par-1: 第二百二十五条の九から第二百二十五条の十一まで → 所得税法施行令 第二百二十五条の十一 (Article 225-11), art-225-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-11
- art-292-13/par-1: 第二百二十五条の九から第二百二十五条の十一まで → 所得税法施行令 第二百二十五条の九 (Article 225-9), art-225-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-9
- art-292-13/par-1: 第二百二十五条の十四 → 所得税法施行令 第二百二十五条の十四 (Article 225-14), art-225-14 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14
- art-292-13/par-1: 法第百六十五条の六第四項第一号 → 所得税法 第百六十五条の六第四項第一号 (Article 165-6, paragraph (4), item (i)), art-165-6/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第二号 → 所得税法 第百六十五条の六第四項第二号 (Article 165-6, paragraph (4), item (ii)), art-165-6/par-4/item-2 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-2 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第三号 → 所得税法 第百六十五条の六第四項第三号 (Article 165-6, paragraph (4), item (iii)), art-165-6/par-4/item-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-3 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第七号 → 所得税法 第百六十五条の六第四項第七号 (Article 165-6, paragraph (4), item (vii)), art-165-6/par-4/item-7 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-7 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第八号 → 所得税法 第百六十五条の六第四項第八号 (Article 165-6, paragraph (4), item (viii)), art-165-6/par-4/item-8 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-8 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第九号 → 所得税法 第百六十五条の六第四項第九号 (Article 165-6, paragraph (4), item (ix)), art-165-6/par-4/item-9 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-9 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第十号 → 所得税法 第百六十五条の六第四項第十号 (Article 165-6, paragraph (4), item (x)), art-165-6/par-4/item-10 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-10 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第十二号 → 所得税法 第百六十五条の六第四項第十二号 (Article 165-6, paragraph (4), item (xii)), art-165-6/par-4/item-12 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-12 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第十三号 → 所得税法 第百六十五条の六第四項第十三号 (Article 165-6, paragraph (4), item (xiii)), art-165-6/par-4/item-13 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-13 (e-Gov law ID 340AC0000000033)
- art-292-14/par-1: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-14/par-1: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第二項 (Article 165-6, paragraph (2)), art-165-6/par-2 — https://japanlaw.org/en/income-tax-act/art-165-6/par-2 (e-Gov law ID 340AC0000000033)
- art-292-14/par-1: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第三項 (Article 165-6, paragraph (3)), art-165-6/par-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-3 (e-Gov law ID 340AC0000000033)
- art-292-14/par-1: この条 → 所得税法施行令 第二百九十二条の十四 (Article 292-14), art-292-14 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14
- art-292-14/par-1: 第三項 → 所得税法施行令 第二百九十二条の十四第三項 (Article 292-14, paragraph (3)), art-292-14/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14/par-3
- art-292-14/par-2: 前項 → 所得税法施行令 第二百九十二条の十四第一項 (Article 292-14, paragraph (1)), art-292-14/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14/par-1
- art-292-14/par-2: 第一号 → 所得税法施行令 第二百九十二条の十四第二項第一号 (Article 292-14, paragraph (2), item (i)), art-292-14/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14/par-2/item-1
- art-292-14/par-2: 第二号 → 所得税法施行令 第二百九十二条の十四第二項第二号 (Article 292-14, paragraph (2), item (ii)), art-292-14/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14/par-2/item-2
- art-292-14/par-2/item-1: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-14/par-2/item-1: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第二項 (Article 165-6, paragraph (2)), art-165-6/par-2 — https://japanlaw.org/en/income-tax-act/art-165-6/par-2 (e-Gov law ID 340AC0000000033)
- art-292-14/par-2/item-1: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第三項 (Article 165-6, paragraph (3)), art-165-6/par-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-3 (e-Gov law ID 340AC0000000033)
- art-292-14/par-2/item-2: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-14/par-2/item-2: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第二項 (Article 165-6, paragraph (2)), art-165-6/par-2 — https://japanlaw.org/en/income-tax-act/art-165-6/par-2 (e-Gov law ID 340AC0000000033)
- art-292-14/par-2/item-2: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第三項 (Article 165-6, paragraph (3)), art-165-6/par-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-3 (e-Gov law ID 340AC0000000033)
- art-292-14/par-3: 第一項 → 所得税法施行令 第二百九十二条の十四第一項 (Article 292-14, paragraph (1)), art-292-14/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14/par-1
- art-292-14/par-3: 前項 → 所得税法施行令 第二百九十二条の十四第二項 (Article 292-14, paragraph (2)), art-292-14/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14/par-2
- art-292-14/par-3: この項 → 所得税法施行令 第二百九十二条の十四第三項 (Article 292-14, paragraph (3)), art-292-14/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-14/par-3
- art-292-14/par-3: 第二百九十二条の十一第六項 → 所得税法施行令 第二百九十二条の十一第六項 (Article 292-11, paragraph (6)), art-292-11/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-6
- art-292-14/par-3: 同条第三項 → 所得税法施行令 第二百九十二条の十一第三項 (Article 292-11, paragraph (3)), art-292-11/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8#art-292-11/par-3
- art-292-14/par-3: 第二百九十二条の十二第三項 → 所得税法施行令 第二百九十二条の十二第三項 (Article 292-12, paragraph (3)), art-292-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-12/par-3
- art-292-14/par-3: 第四項 → 所得税法施行令 第二百九十二条の十二第四項 (Article 292-12, paragraph (4)), art-292-12/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-292-12/par-4
- art-292-14/par-3: 法第百六十五条の六第三項 → 所得税法 第百六十五条の六第三項 (Article 165-6, paragraph (3)), art-165-6/par-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-3 (e-Gov law ID 340AC0000000033)
- art-293/par-1: 法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 (e-Gov law ID 340AC0000000033)
- art-294/par-1: 法第百六十七条 → 所得税法 第百六十七条 (Article 167), art-167 — https://japanlaw.org/en/income-tax-act/art-167 (e-Gov law ID 340AC0000000033)
- art-295/par-1: 法第百六十八条 → 所得税法 第百六十八条 (Article 168), art-168 — https://japanlaw.org/en/income-tax-act/art-168 (e-Gov law ID 340AC0000000033)
- art-296/par-1: 法第百六十九条第五号 → 所得税法 第百六十九条第一項第五号 (Article 169, paragraph (1), item (v)), art-169/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-169/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-296/par-1/item-1: 法第百六十九条第五号 → 所得税法 第百六十九条第一項第五号 (Article 169, paragraph (1), item (v)), art-169/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-169/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-296/par-1/item-1: 第二百八十七条 → 所得税法施行令 第二百八十七条 (Article 287), art-287 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-287
- art-296/par-1/item-1: 第百八十三条第一項第二号 → 所得税法施行令 第百八十三条第一項第二号 (Article 183, paragraph (1), item (ii)), art-183/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-2
- art-296/par-1/item-2: 法第百六十九条第五号 → 所得税法 第百六十九条第一項第五号 (Article 169, paragraph (1), item (v)), art-169/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-169/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-296/par-1/item-2: 第二百八十七条 → 所得税法施行令 第二百八十七条 (Article 287), art-287 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-287
- art-296/par-1/item-2/sub-1: 法第百六十九条第五号 → 所得税法 第百六十九条第一項第五号 (Article 169, paragraph (1), item (v)), art-169/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-169/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-296/par-1/item-2/sub-1: 第百八十三条第一項第三号 → 所得税法施行令 第百八十三条第一項第三号 (Article 183, paragraph (1), item (iii)), art-183/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-3
- art-296/par-1/item-2/sub-1: 同項第二号 → 所得税法施行令 第百八十三条第一項第二号 (Article 183, paragraph (1), item (ii)), art-183/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-2
- art-296/par-1/item-2/sub-2: 法第百六十九条第五号 → 所得税法 第百六十九条第一項第五号 (Article 169, paragraph (1), item (v)), art-169/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-169/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-296/par-1/item-2/sub-2: 第百八十三条第二項第三号 → 所得税法施行令 第百八十三条第二項第三号 (Article 183, paragraph (2), item (iii)), art-183/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2/item-3
- art-296/par-1/item-2/sub-2: 同項第二号 → 所得税法施行令 第百八十三条第二項第二号 (Article 183, paragraph (2), item (ii)), art-183/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2/item-2
- art-296/par-1/item-3: 法第百六十九条第五号 → 所得税法 第百六十九条第一項第五号 (Article 169, paragraph (1), item (v)), art-169/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-169/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-296/par-1/item-3: 第二百八十七条 → 所得税法施行令 第二百八十七条 (Article 287), art-287 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-287
- art-296/par-1/item-3: 第百八十四条第一項第二号 → 所得税法施行令 第百八十四条第一項第二号 (Article 184, paragraph (1), item (ii)), art-184/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1/item-2
- art-297/par-1: 法第百七十三条第一項 → 所得税法 第百七十三条第一項 (Article 173, paragraph (1)), art-173/par-1 — https://japanlaw.org/en/income-tax-act/art-173/par-1 (e-Gov law ID 340AC0000000033)
- art-297/par-1: 同項第二号 → 所得税法 第百七十三条第一項第二号 (Article 173, paragraph (1), item (ii)), art-173/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-173/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-297/par-2: 前項 → 所得税法施行令 第二百九十七条第一項 (Article 297, paragraph (1)), art-297/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-297/par-1
- art-297/par-3: 第一項 → 所得税法施行令 第二百九十七条第一項 (Article 297, paragraph (1)), art-297/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-297/par-1
- art-297/par-3: 法第百七十三条第一項第三号 → 所得税法 第百七十三条第一項第三号 (Article 173, paragraph (1), item (iii)), art-173/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-173/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-297/par-3: 同条第二項 → 所得税法 第百七十三条第二項 (Article 173, paragraph (2)), art-173/par-2 — https://japanlaw.org/en/income-tax-act/art-173/par-2 (e-Gov law ID 340AC0000000033)
---
## Sources
- claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/340CO0000000096/20270722_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act (所得税法施行令), Article 292, paragraph (1), item (xii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act (所得税法施行令), Article 296 — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act (所得税法施行令), Article 296, paragraph (1), item (i) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act (所得税法施行令), Article 296, paragraph (1), item (ii), (a) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act (所得税法施行令), Article 296, paragraph (1), item (ii), (b) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act (所得税法施行令), Article 296, paragraph (1), item (iii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act (所得税法施行令), Article 297, paragraph (1) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-035, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-080, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-095, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-095, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-061, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-063, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-066, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-075, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-075, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-076, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-076, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-077, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-077, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-078, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-078, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06