# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八条 (Article 8) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-8. 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: 第八条 (Article 8)（臨時所得の範囲） — address `art-8` - 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-8 - 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. --- ### 第八条（臨時所得の範囲） — Scope of Ad Hoc Income caption: machine translation, not official art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-8 **第一項** 法第二条第一項第二十四号（臨時所得の意義）に規定する政令で定める所得は、次に掲げる所得その他これらに類する所得とする。 art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-8/par-1 The income specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xxiv) (Meaning of Ad Hoc Income) of the Act is the following income and other income similar thereto: machine translation, not official **一** 職業野球の選手その他一定の者に専属して役務の提供をする者が、三年以上の期間、当該一定の者のために役務を提供し、又はそれ以外の者のために役務を提供しないことを約することにより一時に受ける契約金で、その金額がその契約による役務の提供に対する報酬の年額の二倍に相当する金額以上であるものに係る所得 art-8/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-8/par-1/item-1 Income pertaining to contract money received in a lump sum by a professional baseball player or other person who provides services exclusively for a certain person by promising, for a period of three years or more, to provide services for that certain person or not to provide services for any person other than that person, where the amount of that contract money is equal to or more than twice the annual amount of the remuneration for the provision of services under that contract; machine translation, not official **二** 不動産、不動産の上に存する権利、船舶、航空機、採石権、鉱業権、漁業権又は工業所有権その他の技術に関する権利若しくは特別の技術による生産方式若しくはこれらに準ずるものを有する者が、三年以上の期間、他人（その者が非居住者である場合の法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等を含む。）にこれらの資産を使用させること（地上権、租鉱権その他の当該資産に係る権利を設定することを含む。）を約することにより一時に受ける権利金、頭金その他の対価で、その金額が当該契約によるこれらの資産の使用料の年額の二倍に相当する金額以上であるものに係る所得（譲渡所得に該当するものを除く。） art-8/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-8/par-1/item-2 Income pertaining to a right fee, down payment, or other consideration received in a lump sum by a person who holds real property, rights existing on real property, vessels, aircraft, quarrying rights, mining rights, fishery rights, or industrial property rights or other rights related to technology, or production methods based on special technology, or anything equivalent thereto, by promising, for a period of three years or more, to allow another person (including, where that person is a Nonresident, the place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act) to use those assets (including establishing superficies, mining lease rights, or other rights pertaining to those assets), where the amount of that consideration is equal to or more than twice the annual amount of the royalties for the use of those assets under that contract (excluding income that falls under capital gains); machine translation, not official **三** 一定の場所における業務の全部又は一部を休止し、転換し又は廃止することとなつた者が、当該休止、転換又は廃止により当該業務に係る三年以上の期間の不動産所得、事業所得又は雑所得の補償として受ける補償金に係る所得 art-8/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-8/par-1/item-3 Income pertaining to compensation received by a person who has come to suspend, convert, or abolish all or part of operations at a certain place, as compensation for real property income, business income, or miscellaneous income for a period of three years or more pertaining to those operations due to that suspension, conversion, or abolition; machine translation, not official **四** 前号に掲げるもののほか、業務の用に供する資産の全部又は一部につき鉱害その他の災害により被害を受けた者が、当該被害を受けたことにより、当該業務に係る三年以上の期間の不動産所得、事業所得又は雑所得の補償として受ける補償金に係る所得 art-8/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-8/par-1/item-4 In addition to what is listed in the preceding item, income pertaining to compensation received by a person who has suffered damage from mining damage or other Disaster with respect to all or part of assets used for operations, as compensation for real property income, business income, or miscellaneous income for a period of three years or more pertaining to those operations due to having suffered that damage. machine translation, not official --- ## Cites - art-8/par-1: 法第二条第一項第二十四号 → 所得税法 第二条第一項第二十四号 (Article 2, paragraph (1), item (xxiv)), art-2/par-1/item-24 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-24 (e-Gov law ID 340AC0000000033) - art-8/par-1/item-2: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-8/par-1/item-4: 前号 → 所得税法施行令 第八条第一項第三号 (Article 8, paragraph (1), item (iii)), art-8/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-8/par-1/item-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第八条第一項第四号（臨時所得の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-8/par-1/item-4 --- ## 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-20261106T163957-005, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-005, 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