# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十一条の四 (Article 221-4) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4. 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: 第二百二十一条の四 (Article 221-4)（国外事業所等に帰せられるべき純資産に対応する負債の利子） — address `art-221-4` - 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-221-4 - e-Gov law ID: 340CO0000000096 — never renamed. 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They are never merged and never substituted for one another. --- ### 第二百二十一条の四（国外事業所等に帰せられるべき純資産に対応する負債の利子） — Interest on Liabilities Corresponding to Net Assets to Be Attributed to a Foreign Office or Similar Establishment caption: machine translation, not official art-221-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4 **第一項** 居住者の各年の国外事業所等を通じて行う事業に係る負債の利子（手形の割引料その他経済的な性質が利子に準ずるものを含む。次項において同じ。）の額のうち、当該国外事業所等に係る純資産の額（その年分の当該国外事業所等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からその年分の当該国外事業所等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を控除した残額をいう。）が当該国外事業所等に帰せられるべき純資産の額に満たない場合におけるその満たない金額に対応する部分の金額は、その居住者のその年分の国外事業所等帰属所得に係る所得の金額の計算上、必要経費に算入しない。 art-221-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-1 Of the amount of interest on liabilities (including discount charges on bills and other things whose economic nature is equivalent to interest; the same applies in the following paragraph) pertaining to business that a Resident carries on through a foreign office or similar establishment in each year, if the amount of net assets pertaining to that foreign office or similar establishment (meaning the remainder obtained by deducting the amount calculated by a reasonable method as the average balance of the book value of liabilities pertaining to that foreign office or similar establishment for that year from the amount calculated by a reasonable method as the average balance of the book value of assets pertaining to that foreign office or similar establishment for that year) falls short of the amount of net assets to be attributed to that foreign office or similar establishment, the amount of the portion corresponding to the amount of that shortfall is not to be included in necessary expenses in calculating the amount of income pertaining to income attributable to a foreign office or similar establishment of that Resident for that year. machine translation, not official **第二項** 前項に規定する負債の利子の額は、次に掲げる金額の合計額とする。 art-221-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-2 The amount of interest on liabilities prescribed in the preceding paragraph is to be the sum of the following amounts: machine translation, not official **一** 国外事業所等を通じて行う事業に係る負債の利子の額（次号及び第三号に掲げる金額を除く。） art-221-4/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-2/item-1 the amount of interest on liabilities pertaining to business carried on through a foreign office or similar establishment (excluding the amounts listed in the following item and item (iii)); machine translation, not official **二** 内部取引において居住者の国外事業所等から当該居住者の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-221-4/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-2/item-2 the amount that is to fall under interest paid, in an internal dealing, from the Resident's foreign office or similar establishment to the Resident's place of business or similar place; machine translation, not official **三** 前条第六項に規定する共通費用の額のうち同項の規定により国外事業所等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した金額に含まれる負債の利子の額 art-221-4/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-2/item-3 of the amount of common expenses prescribed in paragraph (6) of the preceding Article, the amount of interest on liabilities included in the amount allocated pursuant to that paragraph as necessary expenses in calculating the amount of income pertaining to income attributable to a foreign office or similar establishment. machine translation, not official **第三項** 第一項に規定する国外事業所等に帰せられるべき純資産の額は、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-221-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3 The amount of net assets to be attributed to a foreign office or similar establishment prescribed in paragraph (1) is to be the amount calculated by any of the following methods: machine translation, not official **一** 資本配賦法（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国外事業所等に帰せられるべき純資産の額とする方法をいう。） art-221-4/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-1 the capital allocation method (meaning a method of treating, as the net assets to be attributed to a foreign office or similar establishment, the amount calculated by multiplying the remainder for the Resident obtained by deducting the amount listed in (b) from the amount listed in (a), by the ratio of the amount listed in (c) to the amount listed in (d)); machine translation, not official **イ** 当該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-221-4/par-3/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-1/sub-1 the amount calculated by a reasonable method as the average balance of the book value of that Resident's total assets for that year; machine translation, not official **ロ** 当該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-221-4/par-3/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-1/sub-2 the amount calculated by a reasonable method as the average balance of the book value of that Resident's total liabilities for that year; machine translation, not official **ハ** 当該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又は出国をした場合には、その死亡又は出国の時。以下この項、次項及び第六項において同じ。）における当該国外事業所等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（以下この項及び次項において「発生し得る危険」という。）を勘案して計算した金額 art-221-4/par-3/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-1/sub-3 the amount calculated, with respect to the amount of assets to be attributed to that foreign office or similar establishment as of December 31 of that year of that Resident (or, if that person dies or has an Absence From Japan in the course of that year, at the time of that death or Absence From Japan; the same applies hereinafter in this paragraph, the following paragraph and paragraph (6)), by taking into account the risk that may arise (hereinafter in this paragraph and the following paragraph referred to as the "risk that may arise") for reasons specified by Ministry of Finance Order, such as nonperformance of a contract by the counterparty to a transaction; machine translation, not official **ニ** 当該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-221-4/par-3/item-1/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-1/sub-4 the amount calculated by taking into account the risk that may arise with respect to the amount of total assets of that Resident as of December 31 of that year; machine translation, not official **二** 同業個人比準法（居住者のその年十二月三十一日における国外事業所等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国外事業所等に帰せられるべき純資産の額とする方法をいう。） art-221-4/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-2 the comparable individual method (meaning a method of treating, as the net assets to be attributed to a foreign office or similar establishment, the amount calculated by multiplying the amount calculated by taking into account the risk that may arise with respect to the amount of assets to be attributed to the foreign office or similar establishment of the Resident as of December 31 of that year, by the ratio of the amount listed in (a) to the amount listed in (b)): machine translation, not official **イ** 比較対象者（当該居住者の国外事業所等を通じて行う主たる事業と同種の事業を国外事業所等所在地国（当該国外事業所等が所在する国又は地域をいう。以下この号及び第六項第二号において同じ。）において行う個人（当該個人が国外事業所等所在地国に住所又は居所を有する個人以外の個人である場合には、当該国外事業所等所在地国の国外事業所等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。以下この号及び同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高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（当該比較対象者が国外事業所等所在地国に住所又は居所を有する個人以外の個人である場合には、当該個人の国外事業所等（当該国外事業所等所在地国に所在するものに限る。）に係る純資産の額） art-221-4/par-3/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-2/sub-1 the amount of net assets of a comparable individual (meaning an individual who carries on, in the country or region where the foreign office is located (meaning the country or region where that foreign office or similar establishment is located; the same applies hereinafter in this item and paragraph (6), item (ii)), a business of the same kind as the principal business that the Resident carries on through the Resident's foreign office or similar establishment (limited, where that individual is an individual other than one who has a domicile or residence in the country or region where the foreign office is located, to one who carries on that same kind of business through a foreign office or similar establishment in the country or region where the foreign office is located), 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 that paragraph) that are recorded on the balance sheet as of December 31 of any one of the years within the three years up to and including 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 net assets to the total assets of that comparable individual is significantly higher than that ratio of an individual who carries on that same kind of business; hereinafter in this item and item (ii) of that paragraph referred to as a "comparison year") (or, where that comparable individual is an individual other than one who has a domicile or residence in the country or region where the foreign office is located, the amount of net assets pertaining to that individual's foreign office or similar establishment (limited to one located in the country or region where the foreign office is located)); 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（当該比較対象者が国外事業所等所在地国に住所又は居所を有する個人以外の個人である場合には、当該個人の国外事業所等（当該国外事業所等所在地国に所在するものに限る。）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-221-4/par-3/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-2/sub-2 the amount calculated by taking into account the risk that may arise with respect to the amount of total assets of the comparable individual as of December 31 of the comparison year (or, where that comparable individual is an individual other than one who has a domicile or residence in the country or region where the foreign office is located, the amount of assets pertaining to that individual's foreign office or similar establishment (limited to one located in the country or region where the foreign office is located)). machine translation, not official **第四項** 前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居住者のその年十二月三十一日における国外事業所等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、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前項第一号ハ若しくは同項第二号に規定する居住者の国外事業所等に帰せられる資産の額又は同項第一号ニに規定する居住者の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-221-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-4 Where, with respect to the amount listed in item (i), (c) or (d) of the preceding paragraph, or the amount calculated by taking into account the risk that may arise with respect to the amount of assets to be attributed to the foreign office or similar establishment of the Resident as of December 31 of that year prescribed in item (ii) of that paragraph (hereinafter in this paragraph and the following paragraph referred to as "risk-weighted assets"), it is found that, due to the characteristics or scale of the business carried on by the Resident or other circumstances, the Resident is habitually in a situation where it is difficult to calculate those risk-weighted assets by the Filing Deadline for each of that year and subsequent years, the amount calculated by taking into account the risk that may arise with respect to the amount of assets to be attributed to the foreign office or similar establishment of the Resident prescribed in item (i), (c) of the preceding paragraph or item (ii) of that paragraph, or the amount of total assets of the Resident prescribed in item (i), (d) of that paragraph, as of a certain date 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-221-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-5 The provisions of the preceding paragraph apply only where, by March 15 of the year following the first year in which the Resident seeks to receive the application of that paragraph, the Resident has submitted to the competent district director with jurisdiction over the place for tax payment a written notice stating the reasons for which it is difficult to calculate risk-weighted assets by the Filing Deadline prescribed in that paragraph, the certain date prescribed in that paragraph and other matters specified by Ministry of Finance Order. machine translation, not official **第六項** 第三項各号に規定する居住者は、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-221-4/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-6 A Resident prescribed in the items of paragraph (3) may, notwithstanding that paragraph, make the method provided for in item (i) of that paragraph the method listed in item (i), and the method provided for in item (ii) of that paragraph the method listed in item (ii). machine translation, not official **一** 資本配賦簡便法（第三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-221-4/par-6/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-6/item-1 the simplified capital allocation method (meaning a method of calculating by multiplying the remainder obtained by deducting the amount listed in paragraph (3), item (i), (b) from the amount listed in item (i), (a) of that paragraph, by the ratio of the amount listed in (a) below to the amount listed in (b) below): machine translation, not official **イ** 当該居住者のその年十二月三十一日における当該国外事業所等に帰せられる資産の帳簿価額 art-221-4/par-6/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-6/item-1/sub-1 the book value of assets to be attributed to that foreign office or similar establishment of that Resident as of December 31 of that year; machine translation, not official **ロ** 当該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-221-4/par-6/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-6/item-1/sub-2 the book value of total assets recorded on the balance sheet of that Resident as of December 31 of that year; machine translation, not official **二** 簿価資産資本比率比準法（当該居住者のその年の国外事業所等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-221-4/par-6/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-6/item-2 the book value asset-to-capital ratio comparison method (meaning a method of calculating by multiplying the amount calculated by a reasonable method as the average balance of the book value of assets to be attributed to the Resident's foreign office or similar establishment for that year, by the ratio of the amount listed in (a) to the amount listed in (b)): 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（当該比較対象者が国外事業所等所在地国に住所又は居所を有する個人以外の個人である場合には、当該個人の国外事業所等（当該国外事業所等所在地国に所在するものに限る。）に係る純資産の額） art-221-4/par-6/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-6/item-2/sub-1 the amount of net assets of the comparable individual recorded on the balance sheet as of December 31 of the comparison year (or, where that comparable individual is an individual other than one who has a domicile or residence in the country or region where the foreign office is located, the amount of net assets pertaining to that individual's foreign office or similar establishment (limited to one located in the country or region where the foreign office is located)); 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（当該比較対象者が国外事業所等所在地国に住所又は居所を有する個人以外の個人である場合には、当該個人の国外事業所等（当該国外事業所等所在地国に所在するものに限る。）に係る資産の額） art-221-4/par-6/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-6/item-2/sub-2 the amount of total assets of the comparable individual recorded on the balance sheet as of December 31 of the comparison year (or, where that comparable individual is an individual other than one who has a domicile or residence in the country or region where the foreign office is located, the amount of assets pertaining to that individual's foreign office or similar establishment (limited to one located in the country or region where the foreign office is located)). machine translation, not official **第七項** その年の前年分の国外事業所等に帰せられるべき純資産の額（第一項に規定する国外事業所等に帰せられるべき純資産の額をいう。以下この項において同じ。）を資本配賦法等（第三項第一号又は前項第一号に掲げる方法をいう。以下この項において同じ。）により計算した居住者がその年分の当該国外事業所等に帰せられるべき純資産の額を計算する場合には、当該居住者の当該国外事業所等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（第三項第二号又は前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、その年の前年分の国外事業所等に帰せられるべき純資産の額を同業個人比準法等により計算した居住者がその年分の当該国外事業所等に帰せられるべき純資産の額を計算する場合には、当該居住者の当該国外事業所等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-221-4/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-7 Where a Resident who calculated, by the capital allocation method, etc. (meaning the method listed in paragraph (3), item (i) or item (i) of the preceding paragraph; the same applies hereinafter in this paragraph), the amount of net assets to be attributed to a foreign office or similar establishment for the year preceding that year (meaning the amount of net assets to be attributed to a foreign office or similar establishment prescribed in paragraph (1); the same applies hereinafter in this paragraph) calculates the amount of net assets to be attributed to that foreign office or similar establishment for that year, the Resident may calculate it by the comparable individual method, etc. (meaning the method listed in paragraph (3), item (ii) or item (ii) of the preceding paragraph; the same applies hereinafter in this paragraph) only where there is a change in the type of business that the Resident carries on through that foreign office or similar establishment or any other similar circumstance, and where a Resident who calculated the amount of net assets to be attributed to a foreign office or similar establishment for the year preceding that year by the comparable individual method, etc. calculates the amount of net assets to be attributed to that foreign office or similar establishment for that year, the Resident may calculate it by the capital allocation method, etc. only where there is a change in the type of business that the Resident carries on through that foreign office or similar establishment or any other similar circumstance. machine translation, not official **第八項** 第一項に規定する満たない金額に対応する部分の金額は、同項に規定する負債の利子の額に、同項に規定する国外事業所等に帰せられるべき純資産の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-221-4/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-8 The amount of the portion corresponding to the shortfall prescribed in paragraph (1) is to be the amount calculated by multiplying the amount of interest on liabilities prescribed in that paragraph by the ratio of the remainder obtained by deducting the amount listed in item (i) from the amount of net assets to be attributed to the foreign office or similar establishment prescribed in that paragraph (or, if that remainder exceeds the amount listed in item (ii), the amount listed in item (ii)) to the amount listed in item (ii). machine translation, not official **一** 当該居住者のその年分の当該国外事業所等に係る第一項に規定する純資産の額 art-221-4/par-8/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-8/item-1 the amount of net assets prescribed in paragraph (1) pertaining to that foreign office or similar establishment of that Resident for that year; machine translation, not official **二** 当該居住者のその年分の当該国外事業所等に帰せられる負債（第一項に規定する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-221-4/par-8/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-8/item-2 the amount calculated by a reasonable method as the average balance of the book value of liabilities to be attributed to that foreign office or similar establishment of that Resident for that year (limited to those that are the cause of payment of the interest prescribed in paragraph (1) and others pertaining to the raising of funds). machine translation, not official **第九項** 第一項及び第三項第一号の帳簿価額は、当該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-221-4/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-9 The book value referred to in paragraph (1) and paragraph (3), item (i) is to be the amount of assets or liabilities that the Resident has entered in the Resident's accounting books. machine translation, not official **第十項** 第一項の規定は、確定申告書、修正申告書又は更正請求書に同項の規定により必要経費に算入されない金額及びその計算に関する明細を記載した書類の添付があり、かつ、国外事業所等に帰せられるべき純資産の額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の保存がある場合に限り、適用する。 art-221-4/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-10 The provisions of paragraph (1) apply only where a document stating the amount not included in necessary expenses pursuant to that paragraph and particulars of its calculation is attached to the Tax Return, Amended Return or written request for Reassessment, and where documents specified by Ministry of Finance Order, such as a document stating the matters forming the basis of the calculation of the amount of net assets to be attributed to a foreign office or similar establishment, are retained. machine translation, not official **第十一項** 税務署長は、第一項の規定により必要経費に算入されない金額の全部又は一部につき前項の書類の保存がない場合においても、当該書類の保存がなかつたことについてやむを得ない事情があると認めるときは、当該書類の提出があつた場合に限り、第一項の規定を適用することができる。 art-221-4/par-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-11 Even where the documents referred to in the preceding paragraph have not been retained for all or part of the amount not included in necessary expenses pursuant to paragraph (1), if the district director finds that there were unavoidable circumstances for the failure to retain those documents, the district director may apply the provisions of paragraph (1) only where those documents have been submitted. machine translation, not official --- ## Cites - art-221-4/par-1: 次項 → 所得税法施行令 第二百二十一条の四第二項 (Article 221-4, paragraph (2)), art-221-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-2 - art-221-4/par-2: 前項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-1 - art-221-4/par-2/item-1: 次号 → 所得税法施行令 第二百二十一条の四第二項第二号 (Article 221-4, paragraph (2), item (ii)), art-221-4/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-2/item-2 - art-221-4/par-2/item-1: 第三号 → 所得税法施行令 第二百二十一条の四第二項第三号 (Article 221-4, paragraph (2), item (iii)), art-221-4/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-2/item-3 - art-221-4/par-2/item-3: 前条第六項 → 所得税法施行令 第二百二十一条の三第六項 (Article 221-3, paragraph (6)), art-221-3/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-3/par-6 - art-221-4/par-3: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-1 - art-221-4/par-3/item-1/sub-3: この項 → 所得税法施行令 第二百二十一条の四第三項 (Article 221-4, paragraph (3)), art-221-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3 - art-221-4/par-3/item-1/sub-3: 次項 → 所得税法施行令 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-4 - art-221-4/par-3/item-1/sub-3: 第六項 → 所得税法施行令 第二百二十一条の四第六項 (Article 221-4, paragraph (6)), art-221-4/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-6 - art-221-4/par-3/item-2/sub-1: この号 → 所得税法施行令 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-2 - art-221-4/par-3/item-2/sub-1: 第六項第二号 → 所得税法施行令 第二百二十一条の四第六項第二号 (Article 221-4, paragraph (6), item (ii)), art-221-4/par-6/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-6/item-2 - art-221-4/par-4: 前項第一号 → 所得税法施行令 第二百二十一条の四第三項第一号 (Article 221-4, paragraph (3), item (i)), art-221-4/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-1 - art-221-4/par-4: 同項第二号 → 所得税法施行令 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-2 - art-221-4/par-4: この項 → 所得税法施行令 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-4 - art-221-4/par-4: 次項 → 所得税法施行令 第二百二十一条の四第五項 (Article 221-4, paragraph (5)), art-221-4/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-5 - art-221-4/par-5: 前項 → 所得税法施行令 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-4 - art-221-4/par-6: 第三項 → 所得税法施行令 第二百二十一条の四第三項 (Article 221-4, paragraph (3)), art-221-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3 - art-221-4/par-6: 同項第一号 → 所得税法施行令 第二百二十一条の四第三項第一号 (Article 221-4, paragraph (3), item (i)), art-221-4/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-1 - art-221-4/par-6: 同項第二号 → 所得税法施行令 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-2 - art-221-4/par-6/item-1: 第三項第一号 → 所得税法施行令 第二百二十一条の四第三項第一号 (Article 221-4, paragraph (3), item (i)), art-221-4/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-1 - art-221-4/par-7: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-1 - art-221-4/par-7: この項 → 所得税法施行令 第二百二十一条の四第七項 (Article 221-4, paragraph (7)), art-221-4/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-7 - art-221-4/par-7: 第三項第一号 → 所得税法施行令 第二百二十一条の四第三項第一号 (Article 221-4, paragraph (3), item (i)), art-221-4/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-1 - art-221-4/par-7: 前項第一号 → 所得税法施行令 第二百二十一条の四第六項第一号 (Article 221-4, paragraph (6), item (i)), art-221-4/par-6/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-6/item-1 - art-221-4/par-7: 第三項第二号 → 所得税法施行令 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-2 - art-221-4/par-7: 前項第二号 → 所得税法施行令 第二百二十一条の四第六項第二号 (Article 221-4, paragraph (6), item (ii)), art-221-4/par-6/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-6/item-2 - art-221-4/par-8: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-1 - art-221-4/par-8: 第一号 → 所得税法施行令 第二百二十一条の四第八項第一号 (Article 221-4, paragraph (8), item (i)), art-221-4/par-8/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-8/item-1 - art-221-4/par-8: 第二号 → 所得税法施行令 第二百二十一条の四第八項第二号 (Article 221-4, paragraph (8), item (ii)), art-221-4/par-8/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-8/item-2 - art-221-4/par-8/item-1: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-1 - art-221-4/par-8/item-2: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-1 - art-221-4/par-9: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-1 - art-221-4/par-9: 第三項第一号 → 所得税法施行令 第二百二十一条の四第三項第一号 (Article 221-4, paragraph (3), item (i)), art-221-4/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-1 - art-221-4/par-10: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-1 - art-221-4/par-11: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-1 - art-221-4/par-11: 前項 → 所得税法施行令 第二百二十一条の四第十項 (Article 221-4, paragraph (10)), art-221-4/par-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-10 ## Cited by 32 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三項（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-3 - 所得税法施行令 第二百二十一条の三第四項（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-4 - 所得税法施行令 第二百二十一条の四第一項（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-1 - 所得税法施行令 第二百二十一条の四第二項（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-2 - 所得税法施行令 第二百二十一条の四第二項第一号（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-2/item-1 - 所得税法施行令 第二百二十一条の四第三項（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3 - 所得税法施行令 第二百二十一条の四第三項第一号ハ（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-1/sub-3 - 所得税法施行令 第二百二十一条の四第三項第二号イ（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-3/item-2/sub-1 - 所得税法施行令 第二百二十一条の四第四項（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-4 - 所得税法施行令 第二百二十一条の四第五項（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-5 - 所得税法施行令 第二百二十一条の四第六項（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-6 - 所得税法施行令 第二百二十一条の四第六項第一号（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-6/item-1 - 所得税法施行令 第二百二十一条の四第七項（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-7 - 所得税法施行令 第二百二十一条の四第八項（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-8 - 所得税法施行令 第二百二十一条の四第八項第一号（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-8/item-1 - 所得税法施行令 第二百二十一条の四第八項第二号（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-8/item-2 - 所得税法施行令 第二百二十一条の四第九項（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-9 - 所得税法施行令 第二百二十一条の四第十項（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-10 - 所得税法施行令 第二百二十一条の四第十一項（国外事業所等に帰せられるべき純資産に対応する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-11 - 所得税法施行令 附則第五条第一項（国外事業所等に帰せられるべき純資産に対応する負債の利子等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-5/par-1 - 所得税法施行規則 第四十条の十二第一項（発生し得る危険の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-12/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十条の十三第一項（同業個人比準法を用いた国外事業所等に帰せられるべき純資産の額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-13/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十条の十三第一項第一号イ（同業個人比準法を用いた国外事業所等に帰せられるべき純資産の額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-13/par-1/item-1/sub-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十条の十三第一項第二号（同業個人比準法を用いた国外事業所等に帰せられるべき純資産の額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-13/par-1/item-2 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十条の十四第一項（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-14/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十条の十四第一項第一号（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-14/par-1/item-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十条の十四第一項第二号（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-14/par-1/item-2 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十条の十四第一項第三号（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-14/par-1/item-3 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十条の十四第一項第四号（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-14/par-1/item-4 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十条の十五第一項（国外事業所等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関する保存書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-15/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十条の十五第一項第一号（国外事業所等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関する保存書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-15/par-1/item-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十条の十五第一項第二号（国外事業所等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関する保存書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-15/par-1/item-2 (e-Gov law ID 340M50000040011) --- ## 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-20261106T173921-062, 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-20261106T173921-062, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-063, 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