# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十二条の七 (Article 292-7)

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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: 第二百九十二条の七 (Article 292-7)（国外所得金額） — address `art-292-7`
- 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-292-7
- 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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### 第二百九十二条の七（国外所得金額） — Amount of Foreign-Source Income
<sup>caption: machine translation, not official</sup>
<sup>art-292-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-7</sup>

      **第一項**  法第百六十五条の六第一項（非居住者に係る外国税額の控除）に規定する政令で定める金額は、法第百六十四条第一項第一号イ（非居住者に対する課税の方法）に掲げる国内源泉所得（次項において「恒久的施設帰属所得」という。）に係る所得の金額のうち国外源泉所得（法第百六十五条の六第一項に規定する国外源泉所得をいう。次項において同じ。）に係る所得の金額とする。
      <sup>art-292-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-7/par-1</sup>
      The amount specified by Cabinet Order prescribed in Article 165-6, paragraph (1) (Foreign Tax Credit for Nonresidents) of the Act is to be, out of the amount of income pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) (How Nonresidents Are Taxed) of the Act (referred to as "income attributable to a permanent establishment" in the following paragraph), the amount of income pertaining to foreign source income (meaning foreign source income prescribed in Article 165-6, paragraph (1) of the Act; the same applies in the following paragraph).
      <sup>machine translation, not official</sup>

      **第二項**  前項の規定を適用する場合において、非居住者のその年分の恒久的施設帰属所得につき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）の規定により法第二編第一章及び第二章（居住者に係る所得税の課税標準の計算等）の規定に準じて計算した不動産所得の金額、事業所得の金額又は雑所得の金額（事業所得の金額及び雑所得の金額のうち山林の伐採又は譲渡に係るものを除く。）の計算上必要経費に算入された金額のうちに法第三十七条第一項（必要経費）に規定する販売費、一般管理費その他これらの所得を生ずべき業務について生じた費用で国外源泉所得に係る所得を生ずべき業務とそれ以外の恒久的施設帰属所得に係る所得を生ずべき業務の双方に関連して生じたものの額（以下この項及び次項において「共通費用の額」という。）があるときは、当該共通費用の額は、これらの業務に係る収入金額、資産の価額、使用人の数その他の基準のうちこれらの業務の内容及び費用の性質に照らして合理的と認められる基準により国外源泉所得に係る所得とそれ以外の恒久的施設帰属所得に係る所得の金額の計算上の必要経費として配分するものとする。
      <sup>art-292-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-7/par-2</sup>
      In applying the provisions of the preceding paragraph, where, among the amounts included in necessary expenses in the calculation of the amount of real property income, the amount of business income, or the amount of miscellaneous income (excluding, from the amount of business income and the amount of miscellaneous income, those pertaining to the felling of trees in forested land or the transfer of that land) calculated for the income attributable to a permanent establishment of the Nonresident for that year pursuant to Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act in accordance with the provisions of Part II, Chapters I and II (Calculation of the Tax Base of Income Taxes on Residents, etc.) of the Act, there is an amount of selling expenses, general administrative expenses, or other expenses incurred in the operations that should generate those incomes, prescribed in Article 37, paragraph (1) (Necessary Expenses) of the Act, that were incurred in relation to both the operations that should generate income pertaining to foreign source income and the operations that should generate income pertaining to income attributable to a permanent establishment other than that (hereinafter referred to as the "amount of common expenses" in this paragraph and the following paragraph), that amount of common expenses is to be allocated as necessary expenses in the calculation of the amount of income pertaining to foreign source income and the amount of income pertaining to income attributable to a permanent establishment other than that, on the basis found to be reasonable in light of the content of those operations and the nature of the expenses, out of the revenue pertaining to those operations, the value of assets, the number of employees, and other bases.
      <sup>machine translation, not official</sup>

      **第三項**  前項の規定による共通費用の額の配分を行つた非居住者は、当該配分の計算の基礎となる事項を記載した書類その他の財務省令で定める書類を作成しなければならない。
      <sup>art-292-7/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-7/par-3</sup>
      A Nonresident who has allocated the amount of common expenses pursuant to the provisions of the preceding paragraph must prepare documents stating the matters forming the basis of the calculation of that allocation and other documents specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

      **第四項**  法第百六十五条の六第一項から第三項までの規定の適用を受ける非居住者は、確定申告書、修正申告書又は更正請求書にその年分の同条第一項に規定する国外所得金額の計算に関する明細を記載した書類を添付しなければならない。
      <sup>art-292-7/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-7/par-4</sup>
      A Nonresident to whom the provisions of Article 165-6, paragraphs (1) to (3) of the Act apply must attach to the Tax Return, Amended Return, or written request for Reassessment a document stating the details of the calculation of the amount of foreign-source income prescribed in paragraph (1) of that Article for that year.
      <sup>machine translation, not official</sup>

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## Cites
- art-292-7/par-1: 法第百六十五条の六第一項 → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-7/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-292-7/par-1: 次項 → 所得税法施行令 第二百九十二条の七第二項 (Article 292-7, paragraph (2)), art-292-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-7/par-2
- art-292-7/par-2: 前項 → 所得税法施行令 第二百九十二条の七第一項 (Article 292-7, paragraph (1)), art-292-7/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-7/par-1
- art-292-7/par-2: 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-292-7/par-2: 法第三十七条第一項 → 所得税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/income-tax-act/art-37/par-1 (e-Gov law ID 340AC0000000033)
- art-292-7/par-2: この項 → 所得税法施行令 第二百九十二条の七第二項 (Article 292-7, paragraph (2)), art-292-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-7/par-2
- art-292-7/par-2: 次項 → 所得税法施行令 第二百九十二条の七第三項 (Article 292-7, paragraph (3)), art-292-7/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-7/par-3
- art-292-7/par-3: 前項 → 所得税法施行令 第二百九十二条の七第二項 (Article 292-7, paragraph (2)), art-292-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-7/par-2
- art-292-7/par-4: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-7/par-4: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第二項 (Article 165-6, paragraph (2)), art-165-6/par-2 — https://japanlaw.org/en/income-tax-act/art-165-6/par-2 (e-Gov law ID 340AC0000000033)
- art-292-7/par-4: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第三項 (Article 165-6, paragraph (3)), art-165-6/par-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-3 (e-Gov law ID 340AC0000000033)

## Cited by

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

- 所得税法施行令 第二百九十二条の七第一項（国外所得金額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-7/par-1
- 所得税法施行令 第二百九十二条の七第二項（国外所得金額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-7/par-2
- 所得税法施行令 第二百九十二条の七第三項（国外所得金額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-7/par-3
- 所得税法施行規則 第六十六条の八第一項（共通費用の額の配分に関する書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-8/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十六条の八第一項第一号（共通費用の額の配分に関する書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-8/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十六条の八第一項第二号（共通費用の額の配分に関する書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-8/par-1/item-2 (e-Gov law ID 340M50000040011)

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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-20261106T173921-061, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-077, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, 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