# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十一条 (Article 291) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-291. 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: 第二百九十一条 (Article 291)（国際運輸業所得） — address `art-291` - 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-291 - 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. --- ### 第二百九十一条（国際運輸業所得） — Income from International Transport Business caption: machine translation, not official art-291 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-291 **第一項** 法第百六十一条第三項（国内源泉所得）に規定する政令で定める所得は、非居住者が国内及び国外にわたつて船舶又は航空機による運送の事業を行うことにより生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務（国内において行う業務をいう。以下この条において同じ。）に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその非居住者の国内業務につき生ずべき所得とする。 art-291/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-291/par-1 The income specified by Cabinet Order prescribed in Article 161, paragraph (3) (Domestic Source Income) of the Act is to be, out of the income arising from a Nonresident's conducting a transportation business by vessel or aircraft both in Japan and outside Japan, the income that should arise from the Nonresident's operations in Japan, as determined on the basis of the revenue pertaining to passengers or cargo boarded or loaded in Japan in the case of a transportation business by vessel, and, in the case of a transportation business by aircraft, on the basis of the revenue or expenses pertaining to its operations in Japan (meaning operations conducted in Japan; the same applies hereinafter in this Article), the value of the Fixed Assets used for those operations in Japan, and other factors sufficient to estimate the degree to which those operations in Japan have contributed to the generation of income from that transportation business. machine translation, not official --- ## Cites - art-291/par-1: 法第百六十一条第三項 → 所得税法 第百六十一条第三項 (Article 161, paragraph (3)), art-161/par-3 — https://japanlaw.org/en/income-tax-act/art-161/par-3 (e-Gov law ID 340AC0000000033) - art-291/par-1: この条 → 所得税法施行令 第二百九十一条 (Article 291), art-291 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-291 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百九十一条第一項（国際運輸業所得） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-291/par-1 - 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 附則第十八条第一項（恒久的施設を有しない非居住者の課税所得に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-18/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 — 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