# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十四条 (Article 24)

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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: 第二十四条 (Article 24)（給与が非課税とされる外国政府職員等の要件） — address `art-24`
- 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-24
- 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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### 第二十四条（給与が非課税とされる外国政府職員等の要件） — Requirements for Foreign Government Officials, Etc. Whose Salaries Are Treated as Nontaxable
<sup>caption: machine translation, not official</sup>
<sup>art-24 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-24</sup>

    **第一項**  法第九条第一項第八号（非課税所得）に規定する政令で定める要件は、外国政府又は外国の地方公共団体に勤務する者については次の各号に掲げる要件とし、前条第一項に規定する国際機関に勤務する者については第一号に掲げる要件とする。
    <sup>art-24/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-24/par-1</sup>
    The requirements specified by Cabinet Order prescribed in Article 9, paragraph (1), item (viii) (Nontaxable Income) of the Act are the requirements set out in the following items for a person who works for a foreign government or a local government of a foreign country, and the requirement set out in item (i) for a person who works for an international organization prescribed in paragraph (1) of the preceding Article.
    <sup>machine translation, not official</sup>

      **一**  その者が日本の国籍を有しない者であり、かつ、日本国に永住する許可を受けている者（日本国に長期にわたり在留することを認められている者を含む。）として財務省令で定めるものでないこと。
      <sup>art-24/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-24/par-1/item-1</sup>
      the person does not have Japanese nationality and is not one specified by Ministry of Finance Order as a person who has obtained permission to reside permanently in Japan (including a person permitted to reside in Japan for a long period);
      <sup>machine translation, not official</sup>

      **二**  その者のその外国政府又は外国の地方公共団体のために行なう勤務が日本国又はその地方公共団体の行なう業務に準ずる業務で収益を目的としないものに係る勤務であること。
      <sup>art-24/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-24/par-1/item-2</sup>
      the person's service performed for that foreign government or local government of a foreign country is service pertaining to operations similar to those conducted by Japan or its local governments and not aimed at profit.
      <sup>machine translation, not official</sup>

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## Cites
- art-24/par-1: 法第九条第一項第八号 → 所得税法 第九条第一項第八号 (Article 9, paragraph (1), item (viii)), art-9/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-24/par-1: 前条第一項 → 所得税法施行令 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-23/par-1
- art-24/par-1: 第一号 → 所得税法施行令 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-24/par-1/item-1

## Cited by

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

- 所得税法施行令 第二十四条第一項（給与が非課税とされる外国政府職員等の要件） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-24/par-1
- 所得税法施行規則 第三条第一項（給与が非課税とされる外国政府職員等の要件の細目） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-3/par-1 (e-Gov law ID 340M50000040011)

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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-20261106T163957-010, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-008, 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-20261106T173921-008, 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