# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百三条の二 (Article 303-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-303-2. 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: 第三百三条の二 (Article 303-2)（外国法人に係る所得税の課税標準から除かれる国内源泉所得） — address `art-303-2` - 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-303-2 - 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. --- ### 第三百三条の二（外国法人に係る所得税の課税標準から除かれる国内源泉所得） — (Domestic Source Income to Be Excluded from the Tax Base for a Foreign Corporation's Income Tax) caption: Ministry of Justice translation — Japanese Law Translation Database System art-303-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-303-2 **第一項** 法第百七十八条（外国法人に係る所得税の課税標準）に規定する政令で定める国内源泉所得は、次に掲げる国内源泉所得とする。 art-303-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-303-2/par-1 The domestic source income specified by Cabinet Order prescribed in Article 178 (Tax Base for a Foreign Corporation's Income Taxes) of the Act is to be the following domestic source income: Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "The domestic source income specified by Cabinet Order prescribed in Article 178 (Tax Base for a Foreign Corporation's Income Tax) of the Act is to be the following domestic source income:" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb **一** 映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供に係る法第百六十一条第一項第六号（国内源泉所得）に掲げる対価で不特定多数の者から支払われるもの art-303-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-303-2/par-1/item-1 a consideration listed in Article 161, paragraph (1), item (vi) (Domestic Source Income) of the Act for the provision of the services of motion picture or theater actors, musicians and any other entertainers, or professional athletes, which is paid by many and unspecified persons; machine translation, not official **二** 外国法人が有する土地若しくは土地の上に存する権利又は家屋（以下この号において「土地家屋等」という。）に係る法第百六十一条第一項第七号に掲げる対価で、当該土地家屋等を自己又はその親族の居住の用に供するために借り受けた個人から支払われるもの art-303-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-303-2/par-1/item-2 a consideration listed in Article 161, paragraph (1), item (vii) of the Act for the land or any right on land or a house (hereinafter referred to as "land or house, etc." in this item) held by a Foreign Corporation, which is paid by an individual who has leased the land or house, etc. for the purpose of using it as the individual's own residence or the relative's residence. machine translation, not official --- ## Cites - art-303-2/par-1: 法第百七十八条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/en/income-tax-act/art-178 (e-Gov law ID 340AC0000000033) - art-303-2/par-1/item-1: 法第百六十一条第一項第六号 → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-6 (e-Gov law ID 340AC0000000033) - art-303-2/par-1/item-2: この号 → 所得税法施行令 第三百三条の二第一項第二号 (Article 303-2, paragraph (1), item (ii)), art-303-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-303-2/par-1/item-2 - art-303-2/par-1/item-2: 法第百六十一条第一項第七号 → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-7 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第三百三条の二第一項第二号（外国法人に係る所得税の課税標準から除かれる国内源泉所得） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-303-2/par-1/item-2 --- ## 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 303-2, paragraph (1) — 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-20261106T173921-079, 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