# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十五条の六 (Article 225-6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-6. 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: 第二百二十五条の六 (Article 225-6)（国外業務に係る貸付金の利子） — address `art-225-6` - 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-225-6 - 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. --- ### 第二百二十五条の六（国外業務に係る貸付金の利子） — Interest on Loans Pertaining to Operations Outside Japan caption: machine translation, not official art-225-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-6 **第一項** 法第九十五条第四項第八号（外国税額控除）に規定する債券の買戻又は売戻条件付売買取引として政令で定めるものは、債券をあらかじめ約定した期日にあらかじめ約定した価格で（あらかじめ期日及び価格を約定することに代えて、その開始以後期日及び価格の約定をすることができる場合にあつては、その開始以後約定した期日に約定した価格で）買い戻し、又は売り戻すことを約定して譲渡し、又は購入し、かつ、当該約定に基づき当該債券と同種及び同量の債券を買い戻し、又は売り戻す取引（次項において「債券現先取引」という。）とする。 art-225-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-6/par-1 The transaction specified by Cabinet Order as a sale or purchase transaction of bonds with a repurchase or resale agreement prescribed in Article 95, paragraph (4), item (viii) (Foreign Tax Credit) of the Act is a transaction in which bonds are transferred or purchased under an agreement to repurchase or resell them on a date agreed in advance at a price agreed in advance (or, where it is possible to agree on the date and price on or after the commencement of the transaction instead of agreeing on them in advance, on a date agreed on or after that commencement at a price agreed on or after that commencement), and bonds of the same kind and quantity as those bonds are repurchased or resold based on that agreement (referred to in the following paragraph as a "bond transaction with a repurchase/resale agreement"). machine translation, not official **第二項** 法第九十五条第四項第八号に規定する差益として政令で定めるものは、国外において業務を行う者との間で行う債券現先取引で当該業務に係るものにおいて、債券を購入する際の当該購入に係る対価の額を当該債券と同種及び同量の債券を売り戻す際の当該売戻しに係る対価の額が上回る場合における当該売戻しに係る対価の額から当該購入に係る対価の額を控除した金額に相当する差益とする。 art-225-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-6/par-2 The profit specified by Cabinet Order prescribed in Article 95, paragraph (4), item (viii) of the Act is the profit equivalent to the amount obtained by deducting the amount of consideration for the purchase from the amount of consideration for the resale, where, in a bond transaction with a repurchase/resale agreement that is conducted with a person who conducts operations outside Japan and pertains to those operations, the amount of consideration for the resale when bonds of the same kind and quantity as the bonds are resold exceeds the amount of consideration for the purchase when the bonds are purchased. machine translation, not official **第三項** 法第九十五条第四項第八号の規定の適用については、非居住者又は外国法人の業務の用に供される船舶又は航空機の購入のためにその非居住者又は外国法人に対して提供された貸付金は、同号の規定に該当する貸付金とし、居住者又は内国法人の業務の用に供される船舶又は航空機の購入のためにその居住者又は内国法人に対して提供された貸付金は、同号の規定に該当する貸付金以外の貸付金とする。 art-225-6/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-6/par-3 With regard to the application of the provisions of Article 95, paragraph (4), item (viii) of the Act, loans provided for a Nonresident or a Foreign Corporation for the purpose of purchasing a vessel or an aircraft to be used for the operations by the Nonresident or the Foreign Corporation are treated as loans falling under the provisions of the same item, and loans provided for a Resident or a Domestic Corporation for the purpose of purchasing a vessel or aircraft to be used for the operations by the Resident or the Domestic Corporation are treated as loans other than those falling under the provisions of Article 95, paragraph (4), item (viii) of the Act. machine translation, not official --- ## Cites - art-225-6/par-1: 法第九十五条第四項第八号 → 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-225-6/par-1: 次項 → 所得税法施行令 第二百二十五条の六第二項 (Article 225-6, paragraph (2)), art-225-6/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-6/par-2 - art-225-6/par-2: 法第九十五条第四項第八号 → 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-225-6/par-3: 法第九十五条第四項第八号 → 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) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百二十五条の六第一項（国外業務に係る貸付金の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-6/par-1 - 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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