# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十二条の十三 (Article 292-13)

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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: 第二百九十二条の十三 (Article 292-13)（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） — address `art-292-13`
- 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-292-13
- 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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### 第二百九十二条の十三（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） — Mutatis Mutandis Application of Provisions on Foreign Source Income Pertaining to Foreign Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>art-292-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-13</sup>

      **第一項**  第二百二十五条の三から第二百二十五条の七まで（国外にある資産の運用又は保有により生ずる所得等）、第二百二十五条の九から第二百二十五条の十一まで（事業の広告宣伝のための賞金等）及び第二百二十五条の十四（国外に源泉がある所得）の規定は、法第百六十五条の六第四項第一号（非居住者に係る外国税額の控除）に規定する国外にある資産の運用又は保有により生ずる所得、同項第二号に規定する国外にある資産の譲渡により生ずる所得として政令で定めるもの、同項第三号に規定する政令で定める事業、同項第七号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、同号に規定する差益として政令で定めるもの、同項第八号ハに規定する政令で定める用具、同項第九号に規定する政令で定める賞金、同項第十号に規定する政令で定める契約、同項第十二号に規定する政令で定める契約及び同項第十三号に規定する政令で定める所得について準用する。
      <sup>art-292-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-13/par-1</sup>
      The provisions of Articles 225-3 to 225-7 (Income Arising from the Management or Holding of Assets Located Outside Japan, etc.), Articles 225-9 to 225-11 (Monetary Awards, etc. for Business Advertisement), and Article 225-14 (Income with a Source Outside Japan) apply mutatis mutandis to the income arising from the management or holding of assets located outside Japan prescribed in Article 165-6, paragraph (4), item (i) (Foreign Tax Credit for Nonresidents) of the Act, the income specified by Cabinet Order as income arising from the transfer of assets located outside Japan prescribed in item (ii) of that paragraph, the business specified by Cabinet Order prescribed in item (iii) of that paragraph, the transactions specified by Cabinet Order as sales and purchase transactions of bonds with a condition of repurchase or resale prescribed in item (vii) of that paragraph, the margin specified by Cabinet Order prescribed in that item, the tools specified by Cabinet Order prescribed in item (viii), (c) of that paragraph, the monetary award specified by Cabinet Order prescribed in item (ix) of that paragraph, the contracts specified by Cabinet Order prescribed in item (x) of that paragraph, the contracts specified by Cabinet Order prescribed in item (xii) of that paragraph, and the income specified by Cabinet Order prescribed in item (xiii) of that paragraph.
      <sup>machine translation, not official</sup>

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## Cites
- art-292-13/par-1: 第二百二十五条の三から第二百二十五条の七まで → 所得税法施行令 第二百二十五条の三 (Article 225-3), art-225-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-3
- art-292-13/par-1: 第二百二十五条の三から第二百二十五条の七まで → 所得税法施行令 第二百二十五条の四 (Article 225-4), art-225-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-4
- art-292-13/par-1: 第二百二十五条の三から第二百二十五条の七まで → 所得税法施行令 第二百二十五条の五 (Article 225-5), art-225-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-5
- art-292-13/par-1: 第二百二十五条の三から第二百二十五条の七まで → 所得税法施行令 第二百二十五条の六 (Article 225-6), art-225-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-6
- art-292-13/par-1: 第二百二十五条の三から第二百二十五条の七まで → 所得税法施行令 第二百二十五条の七 (Article 225-7), art-225-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-7
- art-292-13/par-1: 第二百二十五条の九から第二百二十五条の十一まで → 所得税法施行令 第二百二十五条の十 (Article 225-10), art-225-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-10
- art-292-13/par-1: 第二百二十五条の九から第二百二十五条の十一まで → 所得税法施行令 第二百二十五条の十一 (Article 225-11), art-225-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-11
- art-292-13/par-1: 第二百二十五条の九から第二百二十五条の十一まで → 所得税法施行令 第二百二十五条の九 (Article 225-9), art-225-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-9
- art-292-13/par-1: 第二百二十五条の十四 → 所得税法施行令 第二百二十五条の十四 (Article 225-14), art-225-14 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-14
- art-292-13/par-1: 法第百六十五条の六第四項第一号 → 所得税法 第百六十五条の六第四項第一号 (Article 165-6, paragraph (4), item (i)), art-165-6/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第二号 → 所得税法 第百六十五条の六第四項第二号 (Article 165-6, paragraph (4), item (ii)), art-165-6/par-4/item-2 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-2 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第三号 → 所得税法 第百六十五条の六第四項第三号 (Article 165-6, paragraph (4), item (iii)), art-165-6/par-4/item-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-3 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第七号 → 所得税法 第百六十五条の六第四項第七号 (Article 165-6, paragraph (4), item (vii)), art-165-6/par-4/item-7 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-7 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第八号 → 所得税法 第百六十五条の六第四項第八号 (Article 165-6, paragraph (4), item (viii)), art-165-6/par-4/item-8 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-8 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第九号 → 所得税法 第百六十五条の六第四項第九号 (Article 165-6, paragraph (4), item (ix)), art-165-6/par-4/item-9 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-9 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第十号 → 所得税法 第百六十五条の六第四項第十号 (Article 165-6, paragraph (4), item (x)), art-165-6/par-4/item-10 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-10 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第十二号 → 所得税法 第百六十五条の六第四項第十二号 (Article 165-6, paragraph (4), item (xii)), art-165-6/par-4/item-12 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-12 (e-Gov law ID 340AC0000000033)
- art-292-13/par-1: 同項第十三号 → 所得税法 第百六十五条の六第四項第十三号 (Article 165-6, paragraph (4), item (xiii)), art-165-6/par-4/item-13 — https://japanlaw.org/en/income-tax-act/art-165-6/par-4/item-13 (e-Gov law ID 340AC0000000033)

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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-20261106T173921-078, 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