# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十一条の二 (Article 221-2)

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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: 第二百二十一条の二 (Article 221-2)（国外所得金額） — address `art-221-2`
- 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-221-2
- 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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### 第二百二十一条の二（国外所得金額） — Amount of Foreign-Source Income
<sup>caption: machine translation, not official</sup>
<sup>art-221-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-2</sup>

  **第一項**  法第九十五条第一項（外国税額控除）に規定する政令で定める金額は、居住者の各年分の次に掲げる国外源泉所得（同項に規定する国外源泉所得をいう。以下この章において同じ。）に係る所得の金額の合計額（当該合計額が零を下回る場合には、零）とする。
  <sup>art-221-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-2/par-1</sup>
  The amount specified by Cabinet Order prescribed in Article 95, paragraph (1) (Foreign Tax Credit) of the Act is to be the sum of the amounts of income pertaining to the following foreign source income (meaning foreign source income prescribed in that paragraph; the same applies hereinafter in this Chapter) of a Resident for each year (or zero, if that sum is less than zero):
  <sup>machine translation, not official</sup>

    **一**  法第九十五条第四項第一号に掲げる国外源泉所得
    <sup>art-221-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-2/par-1/item-1</sup>
    foreign source income listed in Article 95, paragraph (4), item (i) of the Act;
    <sup>machine translation, not official</sup>

    **二**  法第九十五条第四項第二号から第十七号までに掲げる国外源泉所得（同項第二号から第十四号まで、第十六号及び第十七号に掲げる国外源泉所得にあつては、同項第一号に掲げる国外源泉所得に該当するものを除く。）
    <sup>art-221-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-2/par-1/item-2</sup>
    foreign source income listed in Article 95, paragraph (4), items (ii) through (xvii) of the Act (for foreign source income listed in items (ii) through (xiv), (xvi) and (xvii) of that paragraph, excluding that which falls under foreign source income listed in item (i) of that paragraph).
    <sup>machine translation, not official</sup>

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## Cites
- art-221-2/par-1: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-1: 法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十号 (Article 95, paragraph (4), item (x)), art-95/par-4/item-10 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-10 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十一号 (Article 95, paragraph (4), item (xi)), art-95/par-4/item-11 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-11 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十二号 (Article 95, paragraph (4), item (xii)), art-95/par-4/item-12 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-12 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十三号 (Article 95, paragraph (4), item (xiii)), art-95/par-4/item-13 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-13 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十四号 (Article 95, paragraph (4), item (xiv)), art-95/par-4/item-14 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-14 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十五号 (Article 95, paragraph (4), item (xv)), art-95/par-4/item-15 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-15 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十六号 (Article 95, paragraph (4), item (xvi)), art-95/par-4/item-16 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-16 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十七号 (Article 95, paragraph (4), item (xvii)), art-95/par-4/item-17 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-17 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第二号 (Article 95, paragraph (4), item (ii)), art-95/par-4/item-2 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-2 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第三号 (Article 95, paragraph (4), item (iii)), art-95/par-4/item-3 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-3 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第四号 (Article 95, paragraph (4), item (iv)), art-95/par-4/item-4 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-4 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第五号 (Article 95, paragraph (4), item (v)), art-95/par-4/item-5 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-5 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第六号 (Article 95, paragraph (4), item (vi)), art-95/par-4/item-6 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-6 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第七号 (Article 95, paragraph (4), item (vii)), art-95/par-4/item-7 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-7 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第八号 (Article 95, paragraph (4), item (viii)), art-95/par-4/item-8 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-8 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第九号 (Article 95, paragraph (4), item (ix)), art-95/par-4/item-9 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-9 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 同項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-1 (e-Gov law ID 340AC0000000033)

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第二百二十一条の三第一項（国外事業所等帰属所得に係る所得の金額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-3/par-1
- 所得税法施行令 第二百二十一条の六第一項（その他の国外源泉所得に係る所得の金額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-6/par-1
- 所得税法施行令 第二百二十一条の六第二項（その他の国外源泉所得に係る所得の金額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-6/par-2
- 所得税法施行令 第二百二十一条の六第四項（その他の国外源泉所得に係る所得の金額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-6/par-4
- 所得税法施行令 第二百二十六条の二第二項（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-226-2/par-2

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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-20261106T173921-061, 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-20261106T173921-061, 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