# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八十四条の二 (Article 84-2)

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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: 第八十四条の二 (Article 84-2)（法人等の資産の専属的利用による経済的利益の額） — address `art-84-2`
- 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-84-2
- 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.

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### 第八十四条の二（法人等の資産の専属的利用による経済的利益の額） — Amount of Economic Benefit Arising from Exclusive Use of Assets of Corporations, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-84-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-84-2</sup>

    **第一項**  法人又は個人の事業の用に供する資産を専属的に利用することにより個人が受ける経済的利益の額は、その資産の利用につき通常支払うべき使用料その他その利用の対価に相当する額（その利用者がその利用の対価として支出する金額があるときは、これを控除した額）とする。
    <sup>art-84-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-84-2/par-1</sup>
    The amount of the economic benefit that an individual receives by exclusively using assets used for the business of a corporation or an individual is the amount equivalent to the royalty normally payable for the use of those assets or other consideration for that use (where the user expends an amount as consideration for that use, the amount obtained by deducting it).
    <sup>machine translation, not official</sup>

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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-20261106T173921-027, 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