# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百八十九条 (Article 289) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-289. 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: 第二百八十九条 (Article 289)（国内に源泉がある所得） — address `art-289` - 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-289 - 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. --- ### 第二百八十九条（国内に源泉がある所得） — (Income with a Domestic Source) caption: Ministry of Justice translation — Japanese Law Translation Database System art-289 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-289 **第一項** 法第百六十一条第一項第十七号（国内源泉所得）に規定する政令で定める所得は、次に掲げる所得とする。 art-289/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1 The income specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xvii) (Domestic Source Income) of the Act is to be the following income: machine translation, not official **一** 国内において行う業務又は国内にある資産に関し受ける保険金、補償金又は損害賠償金（これらに類するものを含む。）に係る所得 art-289/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-1 income pertaining to insurance proceeds, compensation, or monetary damages (including those similar thereto) that is to be received for operations performed in Japan or assets located in Japan; Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "income pertaining to insurance proceeds, compensation, or monetary damages (including income similar thereto) that is to be received for operations performed in Japan or assets located in Japan;" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb **二** 国内にある資産の法人からの贈与により取得する所得 art-289/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-2 income arising from receiving, from a corporation, a gift of assets that are located in Japan; Ministry of Justice translation — Japanese Law Translation Database System **三** 国内において発見された埋蔵物又は国内において拾得された遺失物に係る所得 art-289/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-3 income pertaining to items that were hidden in the ground and that were discovered in Japan or lost property that was found in Japan; Ministry of Justice translation — Japanese Law Translation Database System **四** 国内において行う懸賞募集に基づいて懸賞として受ける金品その他の経済的な利益（旅行その他の役務の提供を内容とするもので、金品との選択ができないものとされているものを除く。）に係る所得 art-289/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-4 income pertaining to money and goods or other economic benefits (excluding benefits given in the form of travel or other provision of services in lieu of which money or goods may not be chosen) that is received as a prize based on a prize competition held in Japan; Ministry of Justice translation — Japanese Law Translation Database System **五** 前三号に掲げるもののほか、国内においてした行為に伴い取得する一時所得 art-289/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-5 beyond what is listed in the preceding three items, occasional income acquired upon carrying out any act in Japan; Ministry of Justice translation — Japanese Law Translation Database System **六** 前各号に掲げるもののほか、国内において行う業務又は国内にある資産に関し供与を受ける経済的な利益に係る所得 art-289/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-6 beyond what is listed in the preceding items, income pertaining to economic benefit that is given with regard to operations performed in Japan or assets located in Japan. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-289/par-1: 法第百六十一条第一項第十七号 → 所得税法 第百六十一条第一項第十七号 (Article 161, paragraph (1), item (xvii)), art-161/par-1/item-17 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-17 (e-Gov law ID 340AC0000000033) - art-289/par-1/item-5: 前三号 → 所得税法施行令 第二百八十九条第一項第二号 (Article 289, paragraph (1), item (ii)), art-289/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-2 - art-289/par-1/item-5: 前三号 → 所得税法施行令 第二百八十九条第一項第三号 (Article 289, paragraph (1), item (iii)), art-289/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-3 - art-289/par-1/item-5: 前三号 → 所得税法施行令 第二百八十九条第一項第四号 (Article 289, paragraph (1), item (iv)), art-289/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-4 - art-289/par-1/item-6: 前各号 → 所得税法施行令 第二百八十九条第一項第一号 (Article 289, paragraph (1), item (i)), art-289/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-1 - art-289/par-1/item-6: 前各号 → 所得税法施行令 第二百八十九条第一項第二号 (Article 289, paragraph (1), item (ii)), art-289/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-2 - art-289/par-1/item-6: 前各号 → 所得税法施行令 第二百八十九条第一項第三号 (Article 289, paragraph (1), item (iii)), art-289/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-3 - art-289/par-1/item-6: 前各号 → 所得税法施行令 第二百八十九条第一項第四号 (Article 289, paragraph (1), item (iv)), art-289/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-4 - art-289/par-1/item-6: 前各号 → 所得税法施行令 第二百八十九条第一項第五号 (Article 289, paragraph (1), item (v)), art-289/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-5 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百八十九条第一項第五号（国内に源泉がある所得） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-5 - 所得税法施行令 第二百八十九条第一項第六号（国内に源泉がある所得） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-289/par-1/item-6 --- ## 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 289, 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-20261106T173921-075, 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