# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十五条の五 (Article 225-5)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-5. 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: 第二百二十五条の五 (Article 225-5)（人的役務の提供を主たる内容とする事業の範囲） — address `art-225-5`
- 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-225-5
- 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.

---

### 第二百二十五条の五（人的役務の提供を主たる内容とする事業の範囲） — Scope of Business That Has as Its Main Content the Provision of Personal Services
<sup>caption: machine translation, not official</sup>
<sup>art-225-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-5</sup>

  **第一項**  法第九十五条第四項第四号（外国税額控除）に規定する政令で定める事業は、次に掲げる事業とする。
  <sup>art-225-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-5/par-1</sup>
  The businesses specified by Cabinet Order prescribed in Article 95, paragraph (4), item (iv) (Foreign Tax Credit) of the Act are the following businesses:
  <sup>machine translation, not official</sup>

    **一**  映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供を主たる内容とする事業
    <sup>art-225-5/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-5/par-1/item-1</sup>
    a business that has as its main content the provision of the services of motion picture or theater actors, musicians and any other entertainers or professional athletes;
    <sup>machine translation, not official</sup>

    **二**  弁護士、公認会計士、建築士その他の自由職業者の役務の提供を主たる内容とする事業
    <sup>art-225-5/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-5/par-1/item-2</sup>
    a business that has as its main content the provision of the services of attorneys, certified public accountants, architects or other professionals;
    <sup>machine translation, not official</sup>

    **三**  科学技術、経営管理その他の分野に関する専門的知識又は特別の技能を有する者の当該知識又は技能を活用して行う役務の提供を主たる内容とする事業（機械設備の販売その他事業を行う者の主たる業務に付随して行われる場合における当該事業及び法第二条第一項第八号の四ロ（定義）に規定する建設又は据付けの工事の指揮監督の役務の提供を主たる内容とする事業を除く。）
    <sup>art-225-5/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-5/par-1/item-3</sup>
    a business that has as its main content the provision of services that a person having specialized knowledge or special skills in science and technology, business management or other fields carries out by utilizing that knowledge or those skills (excluding such a business where it is carried out incidentally to the principal operations of the person carrying on the business, such as the sale of machinery and equipment, and a business that has as its main content the provision of services of directing or supervising construction or installation work prescribed in Article 2, paragraph (1), item (viii)-4, (b) (Definitions) of the Act).
    <sup>machine translation, not official</sup>

---

## Cites
- art-225-5/par-1: 法第九十五条第四項第四号 → 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-225-5/par-1/item-3: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)

## Cited by

2 provisions cite 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
- 所得税法施行令 附則第十六条第一項（人的役務の提供を主たる内容とする事業の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-16/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-20261106T173921-064, translated 2026-11-07
- 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