# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十三条 (Article 13)

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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: 第十三条 (Article 13)（国内に住所を有するものとみなされる公務員から除かれる者） — address `art-13`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-13
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第十三条（国内に住所を有するものとみなされる公務員から除かれる者） — Persons Excluded from Public Officials Deemed to Have a Domicile in Japan
<sup>caption: machine translation, not official</sup>
<sup>art-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-13</sup>

  **第一項**  法第三条第一項（居住者及び非居住者の区分）に規定する政令で定める者は、日本の国籍を有する者で、現に国外に居住し、かつ、その地に永住すると認められるものとする。
  <sup>art-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-13/par-1</sup>
  Persons specified by Cabinet Order as prescribed in Article 3, paragraph (1) (Classification of Residents and Nonresidents) of the Act are persons who have Japanese nationality, who currently reside outside Japan, and who are recognized as permanently residing in that place.
  <sup>machine translation, not official</sup>

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## Cites
- art-13/par-1: 法第三条第一項 → 所得税法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/en/income-tax-act/art-3/par-1 (e-Gov law ID 340AC0000000033)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), 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-20261106T173921-005, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-006, 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