# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十二条 (Article 22) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-22. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第二十二条 (Article 22)（非課税とされる在外手当） — address `art-22` - 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-22 - 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. --- ### 第二十二条（非課税とされる在外手当） — Overseas Allowances Treated as Nontaxable caption: machine translation, not official art-22 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-22 **第一項** 法第九条第一項第七号（非課税所得）に規定する政令で定める手当は、国外で勤務する者がその勤務により国内で勤務した場合に受けるべき通常の給与に加算して支給を受ける給与のうち、その勤務地における物価、生活水準及び生活環境並びに勤務地と国内との間の為替相場等の状況に照らし、加算して支給を受けることにより国内で勤務した場合に比して利益を受けると認められない部分の金額とする。 art-22/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-22/par-1 The allowance specified by Cabinet Order prescribed in Article 9, paragraph (1), item (vii) (Nontaxable Income) of the Act is the amount of the portion of the salary that a person working outside Japan receives for that work in addition to the ordinary salary that the person would receive for working in Japan, which, in light of the prices, standard of living, and living environment at the place of work and circumstances such as the exchange rate between the place of work and Japan, is not recognized as a benefit from receiving that addition compared with working in Japan. machine translation, not official --- ## Cites - art-22/par-1: 法第九条第一項第七号 → 所得税法 第九条第一項第七号 (Article 9, paragraph (1), item (vii)), art-9/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-7 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第十条第一項（輸出所得の特別控除があつた場合の事業専従者給与等の必要経費算入額等の計算に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-10/par-1 --- ## 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-20261106T163957-010, 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-20261106T163957-010, 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