# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十五条の十一 (Article 225-11) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-11. 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: 第二百二十五条の十一 (Article 225-11)（匿名組合契約に準ずる契約の範囲） — address `art-225-11` - 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-225-11 - 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. --- ### 第二百二十五条の十一（匿名組合契約に準ずる契約の範囲） — Scope of Agreements Equivalent to a Silent Partnership Agreement caption: machine translation, not official art-225-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-11 **第一項** 法第九十五条第四項第十四号（外国税額控除）に規定する政令で定める契約は、当事者の一方が相手方の事業のために出資をし、相手方がその事業から生ずる利益を分配することを約する契約とする。 art-225-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-11/par-1 The contracts specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xiv) (Foreign Tax Credit) of the Act are contracts under which one party agrees to make a contribution for the business of the other party, and the other party agrees to distribute the profits arising from that business. machine translation, not official --- ## Cites - art-225-11/par-1: 法第九十五条第四項第十四号 → 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) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第二百九十二条の十三第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-13/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-20261106T173921-065, 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