# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百二十九条 (Article 329) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-329. 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: 第三百二十九条 (Article 329)（金銭以外のもので支払われる賞金の価額等） — address `art-329` - 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-329 - 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. --- ### 第三百二十九条（金銭以外のもので支払われる賞金の価額等） — (Value of a Prize Paid through Property Other than Money) caption: Ministry of Justice translation — Japanese Law Translation Database System art-329 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-329 **第一項** 法第二百十三条第一項第一号ロ（非居住者又は外国法人の所得に係る徴収税額）に規定する政令で定めるところにより計算した金額は、同号ロに規定する金銭以外のものにつき第三百二十一条（金銭以外のもので支払われる賞金の価額）の規定に準じて計算した金額とする。 art-329/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-329/par-1 The amount calculated pursuant to the method specified by Cabinet Order prescribed in Article 213, paragraph (1), item (i), (b) (Tax Amount Collected for Income of Nonresidents or Foreign Corporations) of the Act is to be the amount calculated in accordance with the provisions of Article 321 (Value of a Prize Paid through Property Other than Money) with regard to property other than money prescribed in Article 213, paragraph (1), item (i), (b) of the Act. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 法第二百十三条第一項第一号ハに規定する政令で定めるところにより計算した金額は、同号ハに規定する支払われる年金の額につき第二百九十六条（生命保険契約等に基づく年金等に係る課税標準）の規定に準じて計算した金額とする。 art-329/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-329/par-2 The amount calculated pursuant to the method specified by Cabinet Order prescribed in Article 213, paragraph (1), item (i), (c) of the Act is to be the amount calculated in accordance with the provisions of Article 296 (Tax Base for Pension, etc. under Life Insurance Policies, etc.) with regard to the amount of pension to be paid prescribed in Article 213, paragraph (1), item (i), (c) of the Act. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 法第二百十三条第二項第三号に規定する政令で定める金額は、第二百九十八条第一項（内国法人に係る所得税の課税標準）に規定する金額とする。 art-329/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-329/par-3 The amount specified by Cabinet Order prescribed in Article 213, paragraph (2), item (iii) of the Act is to be the amount prescribed in Article 298, paragraph (1) (Tax Base for a Domestic Corporation's Income Tax). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-329/par-1: 法第二百十三条第一項第一号 → 所得税法 第二百十三条第一項第一号 (Article 213, paragraph (1), item (i)), art-213/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-213/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-329/par-1: 第三百二十一条 → 所得税法施行令 第三百二十一条 (Article 321), art-321 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-321 - art-329/par-2: 法第二百十三条第一項第一号 → 所得税法 第二百十三条第一項第一号 (Article 213, paragraph (1), item (i)), art-213/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-213/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-329/par-2: 第二百九十六条 → 所得税法施行令 第二百九十六条 (Article 296), art-296 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-296 - art-329/par-3: 法第二百十三条第二項第三号 → 所得税法 第二百十三条第二項第三号 (Article 213, paragraph (2), item (iii)), art-213/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-213/par-2/item-3 (e-Gov law ID 340AC0000000033) - art-329/par-3: 第二百九十八条第一項 → 所得税法施行令 第二百九十八条第一項 (Article 298, paragraph (1)), art-298/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-298/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 第五十三条第一項第五号（還付を受ける場合の源泉徴収税額等の明細書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-53/par-1/item-5 (e-Gov law ID 340M50000040011) --- ## 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 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06