# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十二条の五 (Article 292-5)

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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: 第二百九十二条の五 (Article 292-5)（その他の国内源泉所得についての総合課税に係る所得税の課税標準等の計算） — address `art-292-5`
- 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-292-5
- 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
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says which kind: the Ministry of Justice's translation, or this
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They are never merged and never substituted for one another.

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### 第二百九十二条の五（その他の国内源泉所得についての総合課税に係る所得税の課税標準等の計算） — Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Other Domestic Source Income
<sup>caption: machine translation, not official</sup>
<sup>art-292-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-5</sup>

      **第一項**  非居住者の法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税（法第百六十四条第一項第一号ロ及び第二号（非居住者に対する課税の方法）に掲げる国内源泉所得（次条において「その他の国内源泉所得」という。）に係る部分に限る。）の課税標準及び税額につき、法第百六十五条第一項に規定する法の規定に準じて計算する場合には、第二百九十二条（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算）の規定の例による。
      <sup>art-292-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-5/par-1</sup>
      In the case of calculating the tax base and tax amount of the income taxes imposed on aggregate income prescribed in Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act imposed on a Nonresident (limited to the portion pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (b) and item (ii) (How Nonresidents Are Taxed) of the Act (referred to as "other domestic source income" in the following Article)) in accordance with the provisions of the Act prescribed in Article 165, paragraph (1) of the Act, the provisions of Article 292 (Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Income Attributable to a Permanent Establishment) are followed.
      <sup>machine translation, not official</sup>

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## Cites
- art-292-5/par-1: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033)
- art-292-5/par-1: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292-5/par-1: 第二号 → 所得税法 第百六十四条第一項第二号 (Article 164, paragraph (1), item (ii)), art-164/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-292-5/par-1: 次条 → 所得税法施行令 第二百九十二条の六 (Article 292-6), art-292-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-6
- art-292-5/par-1: 第二百九十二条 → 所得税法施行令 第二百九十二条 (Article 292), art-292 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292

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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-20261106T173921-076, 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