# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百八十条 (Article 280)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-280. 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: 第二百八十条 (Article 280)（国内にある資産の運用又は保有により生ずる所得） — address `art-280`
- 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-280
- 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.

---

### 第二百八十条（国内にある資産の運用又は保有により生ずる所得） — Income Arising from the Management or Holding of Assets in Japan
<sup>caption: machine translation, not official</sup>
<sup>art-280 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-280</sup>

  **第一項**  次に掲げる資産の運用又は保有により生ずる所得（法第百六十一条第一項第八号から第十六号まで（国内源泉所得）に該当するものを除く。）は、同項第二号に掲げる国内源泉所得に含まれるものとする。
  <sup>art-280/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-1</sup>
  Income arising from the management or holding of the assets listed in the following items (excluding that falling under Article 161, paragraph (1), items (viii) through (xvi) (Domestic Source Income) of the Act) is to be included in the domestic source income listed in item (ii) of that paragraph.
  <sup>machine translation, not official</sup>

    **一**  公社債のうち日本国の国債若しくは地方債若しくは内国法人の発行する債券又は金融商品取引法第二条第一項第十五号（定義）に掲げる約束手形
    <sup>art-280/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-1/item-1</sup>
    Japanese national government bonds, Japanese local government bonds, bonds issued by a domestic corporation, all of which fall under the category of public and corporate bonds, or promissory notes listed in Article 2, paragraph (1), item (xv) (Definitions) of the Financial Instruments and Exchange Act;
    <sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "Japanese national government bonds, Japanese local government bonds, bonds issued by a domestic corporation or promissory notes listed in Article 2, paragraph (1), item (xv) (Definitions) of the Financial Instruments and Exchange Act, all of which fall under the category of public and corporate bonds;" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb</sup>

    **二**  居住者に対する貸付金に係る債権で当該居住者の行う業務に係るもの以外のもの
    <sup>art-280/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-1/item-2</sup>
    claims pertaining to loans to residents which are other than those pertaining to operations performed by those residents;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  国内にある営業所、事務所その他これらに準ずるもの又は国内において契約の締結の代理をする者を通じて締結した生命保険契約（保険業法第二条第三項（定義）に規定する生命保険会社若しくは同条第八項に規定する外国生命保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者（以下この号において「少額短期保険業者」という。）の締結したこれに類する保険契約をいう。）、第三十条第一号（非課税とされる保険金、損害賠償金等）に規定する旧簡易生命保険契約、損害保険契約（同法第二条第四項に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した保険契約又は少額短期保険業者の締結したこれに類する保険契約をいう。）その他これらに類する契約に基づく保険金の支払又は剰余金の分配（これらに準ずるものを含む。）を受ける権利
    <sup>art-280/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-1/item-3</sup>
    a right to receive payment of insurance proceeds or a distribution of surplus (including those equivalent thereto) based on a life insurance policy (meaning an insurance policy concluded by a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, or a similar insurance policy concluded by a small amount and short term insurer prescribed in paragraph (18) of that Article (hereinafter in this item referred to as "small amount and short term insurer")), a former postal life insurance policy prescribed in Article 30, item (i) (Insurance Proceeds, Damages, etc. Treated as Nontaxable), a casualty insurance policy (meaning an insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, or a similar insurance policy concluded by a small amount and short term insurer), or any other similar contract, concluded through a business office, office, or other similar facility in Japan or through a person who acts as an agent for the conclusion of contracts in Japan.
    <sup>machine translation, not official</sup>

  **第二項**  次に掲げるものは、法第百六十一条第一項第二号に掲げる国内源泉所得に含まれないものとする。
  <sup>art-280/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-2</sup>
  The following are not included in the domestic source income listed in Article 161, paragraph (1), item (ii) of the Act.
  <sup>machine translation, not official</sup>

    **一**  第二百八十三条第一項（国内業務に係る貸付金の利子）に規定する利子
    <sup>art-280/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-2/item-1</sup>
    interest prescribed in Article 283, paragraph (1) (Interest on Loans Pertaining to Domestic Operations);
    <sup>machine translation, not official</sup>

    **二**  金融商品取引法第二条第二十一項に規定する市場デリバティブ取引又は同条第二十二項に規定する店頭デリバティブ取引の決済により生ずる所得
    <sup>art-280/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-2/item-2</sup>
    income arising from the settlement of market derivatives transactions prescribed in Article 2, paragraph (21) of the Financial Instruments and Exchange Act or over-the-counter derivatives transactions prescribed in paragraph (22) of that Article.
    <sup>machine translation, not official</sup>

---

## Cites
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-10 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-13 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-14 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-15 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-16 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-9 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 同項第二号 → 所得税法 第百六十一条第一項第二号 (Article 161, paragraph (1), item (ii)), art-161/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-280/par-1/item-1: 金融商品取引法第二条第一項第十五号 → 金融商品取引法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-15 (e-Gov law ID 323AC0000000025)
- art-280/par-1/item-3: 保険業法第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-280/par-1/item-3: 同条第八項 → e-Gov law 407AC0000000105, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-280/par-1/item-3: 同条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- art-280/par-1/item-3: この号 → 所得税法施行令 第二百八十条第一項第三号 (Article 280, paragraph (1), item (iii)), art-280/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-1/item-3
- art-280/par-1/item-3: 第三十条第一号 → 所得税法施行令 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-30/par-1/item-1
- art-280/par-1/item-3: 同法第二条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-280/par-1/item-3: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-280/par-2: 法第百六十一条第一項第二号 → 所得税法 第百六十一条第一項第二号 (Article 161, paragraph (1), item (ii)), art-161/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-280/par-2/item-1: 第二百八十三条第一項 → 所得税法施行令 第二百八十三条第一項 (Article 283, paragraph (1)), art-283/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-283/par-1
- art-280/par-2/item-2: 金融商品取引法第二条第二十一項 → 金融商品取引法 第二条第二十一項 (Article 2, paragraph (21)), art-2/par-21 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-21 (e-Gov law ID 323AC0000000025)
- art-280/par-2/item-2: 同条第二十二項 → 金融商品取引法 第二条第二十二項 (Article 2, paragraph (22)), art-2/par-22 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22 (e-Gov law ID 323AC0000000025)

## Cited by

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

- 所得税法施行令 第二百八十条第一項第三号（国内にある資産の運用又は保有により生ずる所得） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-1/item-3
- 所得税法施行令 附則第五条第一項（国内にある資産の所得等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-69/art-5/par-1
- 所得税法施行令 附則第四条第一項（国内にある資産の所得等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-4/par-1
- 所得税法施行令 附則第三条第一項（国内にある資産の譲渡による所得に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-3/par-1
- 所得税法施行令 附則第八条第一項（国内にある資産の譲渡による所得に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-8/par-1
- 所得税法施行令 附則第七条第一項（国内にある資産の譲渡による所得に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4052-85/art-7/par-1
- 所得税法施行令 附則第三条第三項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-363/art-3/par-3
- 所得税法施行令 附則第六条第一項（国内にある資産の譲渡による所得等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4172-98/art-6/par-1
- 所得税法施行令 附則第十七条第一項（国内にある資産の譲渡による所得に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-17/par-1
- 所得税法施行令 附則第十七条第二項（国内にある資産の譲渡による所得に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-17/par-2
- 所得税法施行令 附則第八条第一項（国内にある資産の譲渡による所得に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-8/par-1

---

## Sources

- claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-11-07
- 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 (所得税法施行令), Article 280, paragraph (1), item (i) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), 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-20261106T173921-072, 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