# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一章 (Part 3, Chapter 1)
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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: 第一章 (Part 3, Chapter 1) — address `pt-3/ch-1`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-07-21 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270101_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#pt-3/ch-1
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-3/ch-1
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第一章 国内源泉所得 — Chapter I Domestic Source Income
heading: Ministry of Justice translation — Japanese Law Translation Database System
pt-3/ch-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#pt-3/ch-1
### 第二百七十九条（恒久的施設に係る内部取引の相手方である事業場等の範囲） — Scope of Places of Business or Similar Places That Are Counterparties to Internal Dealings Pertaining to a Permanent Establishment
caption: machine translation, not official
art-279 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-279
**第一項** 法第百六十一条第一項第一号（国内源泉所得）に規定する政令で定めるものは、次に掲げるものとする。
art-279/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-279/par-1
Those specified by Cabinet Order prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act are those listed in the following items.
machine translation, not official
**一** 法第二条第一項第八号の四イ（定義）に規定する事業を行う一定の場所に相当するもの
art-279/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-279/par-1/item-1
that which corresponds to the fixed place of business prescribed in Article 2, paragraph (1), item (viii)-4, (a) (Definitions) of the Act;
machine translation, not official
**二** 法第二条第一項第八号の四ロに規定する建設若しくは据付けの工事又はこれらの指揮監督の役務の提供を行う場所に相当するもの
art-279/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-279/par-1/item-2
that which corresponds to the place where construction or installation work, or the provision of services for supervising that work, prescribed in Article 2, paragraph (1), item (viii)-4, (b) of the Act is carried out;
machine translation, not official
**三** 法第二条第一項第八号の四ハに規定する自己のために契約を締結する権限のある者に相当する者
art-279/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-279/par-1/item-3
a person who corresponds to a person who has the authority to conclude contracts on its behalf prescribed in Article 2, paragraph (1), item (viii)-4, (c) of the Act;
machine translation, not official
**四** 前三号に掲げるものに準ずるもの
art-279/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-279/par-1/item-4
that which is equivalent to those listed in the preceding three items.
machine translation, not official
### 第二百八十条（国内にある資産の運用又は保有により生ずる所得） — Income Arising from the Management or Holding of Assets in Japan
caption: machine translation, not official
art-280 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-280
**第一項** 次に掲げる資産の運用又は保有により生ずる所得（法第百六十一条第一項第八号から第十六号まで（国内源泉所得）に該当するものを除く。）は、同項第二号に掲げる国内源泉所得に含まれるものとする。
art-280/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-280/par-1
Income arising from the management or holding of the assets listed in the following items (excluding that falling under Article 161, paragraph (1), items (viii) through (xvi) (Domestic Source Income) of the Act) is to be included in the domestic source income listed in item (ii) of that paragraph.
machine translation, not official
**一** 公社債のうち日本国の国債若しくは地方債若しくは内国法人の発行する債券又は金融商品取引法第二条第一項第十五号（定義）に掲げる約束手形
art-280/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-280/par-1/item-1
Japanese national government bonds, Japanese local government bonds, bonds issued by a domestic corporation, all of which fall under the category of public and corporate bonds, or promissory notes listed in Article 2, paragraph (1), item (xv) (Definitions) of the Financial Instruments and Exchange Act;
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "Japanese national government bonds, Japanese local government bonds, bonds issued by a domestic corporation or promissory notes listed in Article 2, paragraph (1), item (xv) (Definitions) of the Financial Instruments and Exchange Act, all of which fall under the category of public and corporate bonds;" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb
**二** 居住者に対する貸付金に係る債権で当該居住者の行う業務に係るもの以外のもの
art-280/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-280/par-1/item-2
claims pertaining to loans to residents which are other than those pertaining to operations performed by those residents;
Ministry of Justice translation — Japanese Law Translation Database System
**三** 国内にある営業所、事務所その他これらに準ずるもの又は国内において契約の締結の代理をする者を通じて締結した生命保険契約（保険業法第二条第三項（定義）に規定する生命保険会社若しくは同条第八項に規定する外国生命保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者（以下この号において「少額短期保険業者」という。）の締結したこれに類する保険契約をいう。）、第三十条第一号（非課税とされる保険金、損害賠償金等）に規定する旧簡易生命保険契約、損害保険契約（同法第二条第四項に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した保険契約又は少額短期保険業者の締結したこれに類する保険契約をいう。）その他これらに類する契約に基づく保険金の支払又は剰余金の分配（これらに準ずるものを含む。）を受ける権利
art-280/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-280/par-1/item-3
a right to receive payment of insurance proceeds or a distribution of surplus (including those equivalent thereto) based on a life insurance policy (meaning an insurance policy concluded by a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, or a similar insurance policy concluded by a small amount and short term insurer prescribed in paragraph (18) of that Article (hereinafter in this item referred to as "small amount and short term insurer")), a former postal life insurance policy prescribed in Article 30, item (i) (Insurance Proceeds, Damages, etc. Treated as Nontaxable), a casualty insurance policy (meaning an insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, or a similar insurance policy concluded by a small amount and short term insurer), or any other similar contract, concluded through a business office, office, or other similar facility in Japan or through a person who acts as an agent for the conclusion of contracts in Japan.
machine translation, not official
**第二項** 次に掲げるものは、法第百六十一条第一項第二号に掲げる国内源泉所得に含まれないものとする。
art-280/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-280/par-2
The following are not included in the domestic source income listed in Article 161, paragraph (1), item (ii) of the Act.
machine translation, not official
**一** 第二百八十三条第一項（国内業務に係る貸付金の利子）に規定する利子
art-280/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-280/par-2/item-1
interest prescribed in Article 283, paragraph (1) (Interest on Loans Pertaining to Domestic Operations);
machine translation, not official
**二** 金融商品取引法第二条第二十一項に規定する市場デリバティブ取引又は同条第二十二項に規定する店頭デリバティブ取引の決済により生ずる所得
art-280/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-280/par-2/item-2
income arising from the settlement of market derivatives transactions prescribed in Article 2, paragraph (21) of the Financial Instruments and Exchange Act or over-the-counter derivatives transactions prescribed in paragraph (22) of that Article.
machine translation, not official
### 第二百八十一条（国内にある資産の譲渡により生ずる所得） — Income Arising from the Transfer of Assets in Japan
caption: machine translation, not official
art-281 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281
**第一項** 法第百六十一条第一項第三号（国内源泉所得）に規定する政令で定める所得は、次に掲げる所得とする。
art-281/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1
The income specified by Cabinet Order prescribed in Article 161, paragraph (1), item (iii) (Domestic Source Income) of the Act is to be the income listed as follows:
machine translation, not official
**一** 国内にある不動産の譲渡による所得
art-281/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-1
income from the transfer of real property located in Japan;
machine translation, not official
**二** 国内にある不動産の上に存する権利、鉱業法（昭和二十五年法律第二百八十九号）の規定による鉱業権又は採石法（昭和二十五年法律第二百九十一号）の規定による採石権の譲渡による所得
art-281/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-2
income arising from the transfer of a right on real property located in Japan, a mining right pursuant to the provisions of the Mining Act (Act No. 289 of 1950), or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950);
machine translation, not official
**三** 国内にある山林の伐採又は譲渡による所得
art-281/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-3
income arising from the felling of trees in forested land located in Japan or the transfer of forests located in Japan;
machine translation, not official
**四** 内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡（租税特別措置法第三十七条の十第三項若しくは第四項（一般株式等に係る譲渡所得等の課税の特例）又は第三十七条の十一第三項若しくは第四項（上場株式等に係る譲渡所得等の課税の特例）の規定によりその額及び価額の合計額が同法第三十七条の十第一項に規定する一般株式等に係る譲渡所得等又は同法第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同法第三十七条の十第三項（第八号及び第九号に係る部分を除く。）若しくは第四項第一号から第四号まで又は第三十七条の十一第四項第一号から第三号までに規定する事由に基づく同法第三十七条の十第二項第一号から第五号までに掲げる株式等（同項第四号に掲げる受益権にあつては、公社債投資信託以外の証券投資信託の受益権及び証券投資信託以外の投資信託で公社債等運用投資信託に該当しないものの受益権に限る。）についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅を含む。以下この条において同じ。）による所得で次に掲げるもの
art-281/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4
income arising from the transfer (including the transfer or extinguishment of rights corresponding to the amount of money and the value of assets other than money, with respect to the shares, etc. listed in Article 37-10, paragraph (2), items (i) to (v) of the Act on Special Measures Concerning Taxation (in the case of beneficial interests listed in item (iv) of that paragraph, limited to beneficial interests in Securities Investment Trusts other than Bond Investment Trusts and beneficial interests in Investment Trusts other than Securities Investment Trusts that do not fall under Bond-Based Investment Trusts), based on the grounds prescribed in Article 37-10, paragraph (3) (excluding the portions pertaining to items (viii) and (ix)) or paragraph (4), items (i) to (iv) of that Act or Article 37-11, paragraph (4), items (i) to (iii) of that Act, which gave rise to the delivery of money and assets other than money the sum of whose amount and value is deemed, under Article 37-10, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) or Article 37-11, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of that Act, to be revenue pertaining to capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) of that Act or capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) of that Act; the same applies hereinafter in this Article) of shares issued by a Domestic Corporation (including the right to become a shareholder, the right to be allotted shares, share options, and the right to be allotted share options) and other equity interests of investors in a Domestic Corporation (excluding equity interests of investors in a special former specific purpose company prescribed in Article 230, paragraph (1) (Transitional Measures, etc. upon Partial Revision under the Act Partially Amending the Act on Securitization of Specific Assets by Special Purpose Companies, etc.) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act; hereinafter referred to as "shares, etc." in this paragraph and paragraph (4)), which is any of the following:
machine translation, not official
**イ** 同一銘柄の内国法人の株式等の買集めをし、その所有者である地位を利用して、当該株式等をその内国法人若しくはその特殊関係者に対し、又はこれらの者若しくはその依頼する者のあつせんにより譲渡をすることによる所得
art-281/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4/sub-1
income arising from collecting the same class of shares, etc. of a Domestic Corporation and transferring those shares, etc., by using the position as their owner, to that Domestic Corporation or its specially-related persons, or through the mediation of those persons or a person commissioned by them;
machine translation, not official
**ロ** 内国法人の特殊関係株主等である非居住者が行うその内国法人の株式等の譲渡による所得
art-281/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4/sub-2
income arising from the transfer of shares, etc. of a Domestic Corporation by a Nonresident who is a specially-related shareholder, etc. of that Domestic Corporation;
machine translation, not official
**五** 法人（不動産関連法人に限る。）の株式（出資及び投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口（第九項において「投資口」という。）を含む。第八項及び第十項において同じ。）の譲渡による所得
art-281/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-5
income arising from the transfer of shares (including capital contributions and investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations (referred to as "investment units" in paragraph (9)); the same applies in paragraph (8) and paragraph (10)) of a corporation (limited to a real estate-related corporation);
machine translation, not official
**六** 国内にあるゴルフ場の所有又は経営に係る法人の株式又は出資を所有することがそのゴルフ場を一般の利用者に比して有利な条件で継続的に利用する権利を有する者となるための要件とされている場合における当該株式又は出資の譲渡による所得
art-281/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-6
income arising from the transfer of the shares or capital contributions of a corporation pertaining to the ownership or management of a golf course located in Japan in the case where owning those shares or capital contributions is required so that the owner becomes a person entitled to use the golf course continuously under advantageous terms compared to general users;
machine translation, not official
**七** 国内にあるゴルフ場その他の施設の利用に関する権利の譲渡による所得
art-281/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-7
income arising from the transfer of rights to use a golf course or other facility located in Japan;
machine translation, not official
**八** 前各号に掲げるもののほか、非居住者が国内に滞在する間に行う国内にある資産の譲渡による所得
art-281/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-8
beyond what is listed in the preceding items, income arising from the transfer of assets located in Japan that is conducted during the period when a Nonresident stays in Japan.
machine translation, not official
**第二項** 前項第四号イに規定する株式等の買集めとは、金融商品取引所（金融商品取引法第二条第十六項（定義）に規定する金融商品取引所をいう。第九項において同じ。）又は同条第十三項に規定する認可金融商品取引業協会がその会員（同条第十九項に規定する取引参加者を含む。）に対し特定の銘柄の株式につき価格の変動その他売買状況等に異常な動きをもたらす基因となると認められる相当数の株式の買集めがあり、又はその疑いがあるものとしてその売買内容等につき報告又は資料の提出を求めた場合における買集めその他これに類する買集めをいう。
art-281/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-2
The collection of shares, etc. prescribed in item (iv), (a) of the preceding paragraph is to be a collection in the case where a financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act; the same applies in paragraph (9)) or the association of authorized financial instruments firms prescribed in paragraph (13) of the same Article has requested a member thereof (including a trading participant prescribed in paragraph (19) of the same Article) to submit a report or materials with regard to the details of the buying and selling as there has been or is suspected to have been a collection of a considerable number of shares that may cause fluctuations in the value of specified issues of shares or other abnormal movements in trading status, or another collection similar thereto.
machine translation, not official
**第三項** 第一項第四号イに規定する特殊関係者とは、同号イの内国法人の役員又は主要な株主等（同号イに規定する株式等の買集めをした者から当該株式等を取得することによりその内国法人の主要な株主等となることとなる者を含む。）、これらの者の親族、これらの者の支配する法人、その内国法人の主要な取引先その他その内国法人とこれらに準ずる特殊の関係のある者をいう。
art-281/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-3
The specially-related persons prescribed in paragraph (1), item (iv), (a) are to be an officer or a major Shareholder, Member, or Other Investor of a Domestic Corporation (including a person who will become a major Shareholder, Member, or Other Investor of the Domestic Corporation by obtaining shares, etc. prescribed in (a) of the same item from a person who has collected those shares, etc.) referred to in (a) of the same item, a relative of those persons, a corporation controlled by those persons, a major business client of the Domestic Corporation or any other person who has a special relationship with the Domestic Corporation equivalent to these.
machine translation, not official
**第四項** 第一項第四号ロに規定する特殊関係株主等とは、次に掲げる者をいう。
art-281/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-4
The specially-related shareholder, etc. prescribed in paragraph (1), item (iv), (b) means a person listed as follows:
machine translation, not official
**一** 第一項第四号ロの内国法人の一の株主等
art-281/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-4/item-1
a single Shareholder, Member, or Other Investor of the Domestic Corporation referred to in paragraph (1), item (iv), (b);
machine translation, not official
**二** 前号の一の株主等と法人税法施行令第四条（同族関係者の範囲）に規定する特殊の関係その他これに準ずる関係のある者
art-281/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-4/item-2
a person who has a special relationship prescribed in Article 4 (Scope of Persons or Corporations Connected with Basic Shareholders) of the Order for the Enforcement of the Corporation Tax Act or another equivalent relationship with the single Shareholder, Member, or Other Investor referred to in the preceding item;
machine translation, not official
**三** 第一号の一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第四号ロの内国法人の株式等につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）
art-281/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-4/item-3
a person who will fall under the category of a Shareholder, Member, or Other Investor with regard to the shares, etc. of the Domestic Corporation referred to in paragraph (1), item (iv), (b) which are partnership property pertaining to a partnership contract (including the following partnership contracts) concluded by the single Shareholder, Member, or Other Investor referred to in item (i) (excluding persons listed in the preceding two items):
machine translation, not official
**イ** 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この号において同じ。）が締結している組合契約
art-281/par-4/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-4/item-3/sub-1
a partnership contract concluded by a partnership (including those similar thereto; hereinafter the same applies in this item) that was established through a partnership contract concluded with the single Shareholder, Member, or Other Investor;
machine translation, not official
**ロ** イ又はハに掲げる組合契約による組合が締結している組合契約
art-281/par-4/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-4/item-3/sub-2
a partnership contract concluded by a partnership that was established through a partnership contract concluded as listed in (a) or (c);
machine translation, not official
**ハ** ロに掲げる組合契約による組合が締結している組合契約
art-281/par-4/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-4/item-3/sub-3
a partnership contract concluded by a partnership that was established through a partnership contract concluded as listed in (b).
machine translation, not official
**第五項** 前項第三号及び第十項第三号において、組合契約とは次の各号に掲げる契約をいい、組合財産とは当該各号に掲げる契約の区分に応じ当該各号に定めるものをいう。
art-281/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-5
In paragraph (4), item (iii) and paragraph (10), item (iii), a partnership contract means a contract listed in the following items, and partnership property means what is provided for in each of those items according to the category of contract listed in that item.
machine translation, not official
**一** 民法第六百六十七条第一項（組合契約）に規定する組合契約 同法第六百六十八条（組合財産の共有）に規定する組合財産
art-281/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-5/item-1
a partnership contract prescribed in Article 667, paragraph (1) (Partnership Contracts) of the Civil Code: partnership property prescribed in Article 668 (Co-Ownership in Partnership Property) of the same Act;
machine translation, not official
**二** 投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約 同法第十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産
art-281/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-5/item-2
a partnership contract under a limited partnership for investment prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Limited Partnership Act for Investment (Act No. 90 of 1998): partnership property prescribed in Article 668 of the Civil Code as applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Limited Partnership Act for Investment;
machine translation, not official
**三** 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約 同法第五十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産
art-281/par-5/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-5/item-3
a limited liability partnership contract prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act (Act No. 40 of 2005): partnership property prescribed in Article 668 of the Civil Code as applied mutatis mutandis pursuant to Article 56 (Mutatis Mutandis Application of the Civil Code) of the Limited Liability Partnership Act;
machine translation, not official
**四** 外国における前三号に掲げる契約に類する契約（以下この号において「外国組合契約」という。） 当該外国組合契約に係る前三号に規定する組合財産に類する財産
art-281/par-5/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-5/item-4
a contract in a foreign country similar to the contracts listed in the preceding three items (hereinafter referred to as a "foreign partnership contract" in this item): property similar to the partnership property prescribed in the preceding three items pertaining to that foreign partnership contract.
machine translation, not official
**第六項** 第一項第四号ロに規定する株式等の譲渡は、次に掲げる要件を満たす場合の同号ロの非居住者の当該譲渡の日の属する年（以下この項及び第九項において「譲渡年」という。）における第二号に規定する株式又は出資の譲渡に限るものとする。
art-281/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-6
The transfer of shares, etc. prescribed in paragraph (1), item (iv), (b) is to be limited to the transfer of shares or capital contributions prescribed in item (ii) in the year containing the date of that transfer by the Nonresident referred to in paragraph (1), item (iv), (b) (hereinafter referred to as the "year of transfer" in this paragraph and paragraph (9)) in the case where the following requirements are satisfied:
machine translation, not official
**一** 譲渡年以前三年内のいずれかの時において、第一項第四号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資（次号及び次項において「発行済株式等」という。）の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資（当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。）を所有していたこと。
art-281/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-6/item-1
at any time within three years prior to the final day of the year of transfer, a specially-related shareholder, etc. of the Domestic Corporation referred to in paragraph (1), item (iv), (b) owned shares or capital contributions in a number or amount equivalent to 25 percent or more of the total number or total amount of the issued shares or capital contributions of that Domestic Corporation (referred to as "issued shares, etc." in the following item and the following paragraph) (in the case where the specially-related shareholder, etc. is a person listed in paragraph (4), item (iii), limited to those that are partnership property under that item; the same applies in the following item and the following paragraph);
machine translation, not official
**二** 譲渡年において、第一項第四号ロの非居住者を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五以上に相当する数又は金額の株式又は出資の譲渡をしたこと。
art-281/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-6/item-2
in the year of transfer, a specially-related shareholder, etc. of the Domestic Corporation referred to in paragraph (1), item (iv), (b), including the Nonresident referred to in (b) of that item, transferred shares or capital contributions in a number or amount equivalent to five percent or more of the total number or total amount of the issued shares, etc. of that Domestic Corporation immediately prior to the first transfer of the shares or capital contributions of that Domestic Corporation.
machine translation, not official
**第七項** 次に掲げる場合のいずれかに該当するときは、第一項第四号ロの非居住者を含む同号ロの内国法人の特殊関係株主等が前項第二号に掲げる要件を満たす同号に規定する株式又は出資の譲渡をしたものとして、同項の規定を適用する。
art-281/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7
In the case falling under any of the following, the provisions of the preceding paragraph apply by deeming that a specially-related shareholder, etc. of the Domestic Corporation referred to in paragraph (1), item (iv), (b), including the Nonresident referred to in (b) of that item, has transferred shares or capital contributions that satisfy the requirements listed in item (ii) of the preceding paragraph and are prescribed in that item:
machine translation, not official
**一** 第一項第四号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項（配当所得）に規定する分割型分割（以下この号において「分割型分割」という。）のうち次のいずれかに該当するものにより第六十一条第六項第三号（所有株式に対応する資本金等の額の計算方法等）に規定する分割承継法人（以下この号において「分割承継法人」という。）の株式、第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割承継親法人（以下この号において「分割承継親法人」という。）の株式その他の資産の交付を受けた場合において、当該分割型分割に係る同条第三項に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。
art-281/par-7/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7/item-1
where the Nonresident referred to in paragraph (1), item (iv), (b) has received, through a company split by split-off prescribed in Article 24, paragraph (1) (Dividend Income) of the Act (hereinafter referred to as a "company split by split-off" in this item) of the Domestic Corporation referred to in (b) of that item that issued the shares or capital contributions the Nonresident holds, which falls under any of the following, a delivery of shares of a succeeding corporation in a company split prescribed in Article 61, paragraph (6), item (iii) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held, etc.) (hereinafter referred to as a "succeeding corporation in a company split" in this item), shares of a succeeding parent corporation in a company split prescribed in Article 113, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) (hereinafter referred to as a "succeeding parent corporation in a company split" in this item), or other assets, when the ratio calculated by multiplying the ratio prescribed in paragraph (3) of that Article pertaining to that company split by split-off by the ratio that the number or amount of shares or capital contributions of that Domestic Corporation held immediately prior to that company split by split-off by the specially-related shareholders, etc. of that Domestic Corporation including that Nonresident represents of the total number or total amount of the issued shares, etc. of that Domestic Corporation immediately prior to that company split by split-off is five percent or more:
machine translation, not official
**イ** 分割型分割に係る法人税法第二条第十二号の九イ（定義）に規定する分割対価資産として当該分割型分割に係る分割承継法人又は分割承継親法人のうちいずれか一の法人の株式（出資を含む。以下この号において同じ。）以外の資産が交付される分割型分割
art-281/par-7/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7/item-1/sub-1
a company split by split-off in which assets other than the shares (including capital contributions; hereinafter the same applies in this item) of any one corporation of the succeeding corporation in a company split or the succeeding parent corporation in a company split pertaining to that company split by split-off are delivered as assets as a consideration for a split prescribed in Article 2, item (xii)-9, (a) (Definitions) of the Corporation Tax Act pertaining to that company split by split-off;
machine translation, not official
**ロ** 分割型分割に係る分割承継法人又は分割承継親法人の株式が当該分割型分割に係る第六十一条第六項第六号に規定する分割法人の発行済株式等の総数又は総額のうちに占める当該分割法人の各株主等の有する当該分割法人の株式の数又は金額の割合に応じて交付されない分割型分割
art-281/par-7/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7/item-1/sub-2
a company split by split-off in which shares of the succeeding corporation in a company split or the succeeding parent corporation in a company split pertaining to that company split by split-off are not delivered in proportion to the ratio that the number or amount of the shares of the splitting corporation held by each Shareholder, Member, or Other Investor of the splitting corporation represents of the total number or total amount of the issued shares, etc. of the splitting corporation prescribed in Article 61, paragraph (6), item (vi) pertaining to that company split by split-off;
machine translation, not official
**二** 第一項第四号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法人税法第二条第十二号の十五の二に規定する株式分配（以下この号において「株式分配」という。）のうち次のいずれかに該当するものにより同条第十二号の十五の二に規定する完全子法人（以下この号において「完全子法人」という。）の株式その他の資産の交付を受けた場合において、当該株式分配に係る第百十三条の二第二項（株式分配により取得した株式等の取得価額）に規定する割合に、当該内国法人の当該株式分配の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該株式分配の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。
art-281/par-7/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7/item-2
where the Nonresident referred to in paragraph (1), item (iv), (b) has received, through a share distribution prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act (hereinafter referred to as a "share distribution" in this item) of the Domestic Corporation referred to in paragraph (1), item (iv), (b) that issued the shares or capital contributions the Nonresident holds, which falls under any of the following, a delivery of shares of a wholly owned subsidiary corporation prescribed in item (xii)-15-2 of that Article (hereinafter referred to as a "wholly owned subsidiary corporation" in this item) or other assets, when the ratio calculated by multiplying the ratio prescribed in Article 113-2, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Share Distribution) pertaining to that share distribution by the ratio that the number or amount of shares or capital contributions of that Domestic Corporation held immediately prior to that share distribution by the specially-related shareholders, etc. of that Domestic Corporation including that Nonresident represents of the total number or total amount of the issued shares, etc. of that Domestic Corporation immediately prior to that share distribution is five percent or more.
machine translation, not official
**イ** 完全子法人の株式（出資を含む。ロにおいて同じ。）以外の資産が交付される株式分配
art-281/par-7/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7/item-2/sub-1
a share distribution in which assets other than shares (including capital contributions; the same applies in (b)) of a wholly owned subsidiary corporation are delivered;
machine translation, not official
**ロ** 株式分配に係る完全子法人の株式が当該株式分配に係る法人税法第二条第十二号の五の二に規定する現物分配法人の発行済株式等の総数又は総額のうちに占める当該現物分配法人の各株主等の有する当該現物分配法人の株式の数又は金額の割合に応じて交付されない株式分配
art-281/par-7/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7/item-2/sub-2
a share distribution in which shares of a wholly owned subsidiary corporation pertaining to that share distribution are not delivered in proportion to the ratio that the number or amount of shares of the corporation making a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act pertaining to that share distribution held by each Shareholder, Member, or Other Investor of that corporation making a distribution in kind represents of the total number or total amount of the issued shares, etc. of that corporation making a distribution in kind;
machine translation, not official
**三** 第一項第四号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の資本の払戻し（法第二十五条第一項第四号（配当等とみなす金額）に規定する資本の払戻しをいう。ロにおいて同じ。）又は解散による残余財産の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、次に掲げる場合の区分に応じそれぞれ次に定める割合が百分の五以上であるとき。
art-281/par-7/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7/item-3
where the Nonresident referred to in paragraph (1), item (iv), (b) has received money or other assets as a return of capital of the Domestic Corporation referred to in (b) of that item that issued the shares or capital contributions the Nonresident holds (meaning a return of capital prescribed in Article 25, paragraph (1), item (iv) (Amounts Deemed to Constitute Dividends) of the Act; the same applies in (b)) or a distribution of residual assets upon dissolution (hereinafter referred to as "refund, etc." in this item), when the ratio specified in each of the following according to the category of cases listed in the following is five percent or more:
machine translation, not official
**イ** ロに掲げる場合以外の場合 当該払戻し等に係る払戻等割合（第百十四条第一項（資本の払戻し等があつた場合の株式等の取得価額）に規定する払戻等割合をいう。ロにおいて同じ。）に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合
art-281/par-7/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7/item-3/sub-1
in a case other than the case listed in (b): the ratio calculated by multiplying the refund ratio pertaining to that refund, etc. (meaning the refund ratio prescribed in Article 114, paragraph (1) (Acquisition Price of Shares, etc. in the Case of a Return of Capital, etc.); the same applies in (b)) by the ratio that the number or amount of shares or capital contributions of that Domestic Corporation held immediately prior to that refund, etc. by the specially-related shareholders, etc. of that Domestic Corporation including that Nonresident represents of the total number or total amount of the issued shares, etc. of that Domestic Corporation immediately prior to that refund, etc.;
machine translation, not official
**ロ** 当該払戻し等が二以上の種類の株式又は出資を発行していた法人が行つた資本の払戻しである場合 当該払戻し等に係る株式又は出資の種類ごとに、その種類の株式又は出資に係る払戻等割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の当該種類の株式又は出資の数又は金額の占める割合を乗じて計算した割合の合計割合
art-281/par-7/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7/item-3/sub-2
in the case where that refund, etc. is a return of capital made by a corporation that had issued two or more classes of shares or capital contributions: the total of the ratios calculated, for each class of shares or capital contributions pertaining to that refund, etc., by multiplying the refund ratio pertaining to the shares or capital contributions of that class by the ratio that the number or amount of shares or capital contributions of that class of that Domestic Corporation held immediately prior to that refund, etc. by the specially-related shareholders, etc. of that Domestic Corporation including that Nonresident represents of the total number or total amount of the issued shares, etc. of that Domestic Corporation immediately prior to that refund, etc.
machine translation, not official
**第八項** 第一項第五号に規定する不動産関連法人とは、その株式の譲渡の日から起算して三百六十五日前の日から当該譲渡の直前の時までの間のいずれかの時において、その有する資産の価額の総額のうちに次に掲げる資産の価額の合計額の占める割合が百分の五十以上である法人をいう。
art-281/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-8
A real estate-related corporation prescribed in paragraph (1), item (v) means a corporation in which, at any time during the period from the day 365 days before the day of the transfer of its shares until immediately before that transfer, the ratio of the sum of the values of the assets listed in the following to the total amount of the value of the assets it holds is 50 percent or more.
machine translation, not official
**一** 国内にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）
art-281/par-8/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-8/item-1
land, etc. located in Japan (meaning land or rights existing on land, or buildings and their associated facilities or structures; hereinafter the same applies in this paragraph);
machine translation, not official
**二** その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式
art-281/par-8/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-8/item-2
shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets;
machine translation, not official
**三** 前号又は次号に掲げる株式を有する法人（その有する資産の価額の総額のうちに国内にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額の占める割合が百分の五十以上であるものに限る。）の株式（前号に掲げる株式に該当するものを除く。）
art-281/par-8/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-8/item-3
shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the following item accounts for 50 percent or more of the total amount of its gross assets);
machine translation, not official
**四** 前号に掲げる株式を有する法人（その有する資産の価額の総額のうちに国内にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額の占める割合が百分の五十以上であるものに限る。）の株式（前二号に掲げる株式に該当するものを除く。）
art-281/par-8/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-8/item-4
shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item accounts for 50 percent or more of the total amount of its gross assets).
machine translation, not official
**第九項** 第一項第五号に規定する株式の譲渡は、次に掲げる株式（投資口を含む。以下この項において同じ。）又は出資の譲渡に限るものとする。
art-281/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-9
The transfer of shares prescribed in paragraph (1), item (v) is to be limited to the transfer of the following shares (including investment units; hereinafter the same applies in this paragraph) or capital contributions:
machine translation, not official
**一** 譲渡年の前年の十二月三十一日（以下この項において「基準日」という。）において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第五号の法人の特殊関係株主等が当該法人の発行済株式（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人にあつては、発行済みの投資口）又は出資（当該法人が有する自己の株式又は出資を除く。次号において「発行済株式等」という。）の総数又は総額の百分の五を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡
art-281/par-9/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-9/item-1
the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the corporation referred to in paragraph (1), item (v) pertaining to the shares or capital contributions (limited to those listed on a financial instruments exchange or others specified by Ministry of Finance Order as being similar thereto; referred to as "listed shares, etc." in the following item) had owned, on December 31 of the year preceding the year of transfer (hereinafter referred to as the "base date" in this paragraph), shares or capital contributions in a number or amount exceeding five percent of the total number or total amount of the issued shares (or issued investment units in the case of an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations) or capital contributions of the corporation (excluding own shares or capital contributions that the corporation owns; referred to as "issued shares, etc." in the following item) (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the same item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.;
machine translation, not official
**二** 基準日において、その株式又は出資（上場株式等を除く。）に係る第一項第五号の法人の特殊関係株主等が当該法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡
art-281/par-9/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-9/item-2
the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the corporation referred to in paragraph (1), item (v) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the base date, shares or capital contributions in a number or amount exceeding two percent of the total number or total amount of the issued shares, etc. of the corporation (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the same item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.
machine translation, not official
**第十項** 前項に規定する特殊関係株主等とは、次に掲げる者をいう。
art-281/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10
The specially-related shareholder, etc. prescribed in the preceding paragraph means a person listed as follows:
machine translation, not official
**一** 第一項第五号の法人の一の株主等
art-281/par-10/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10/item-1
a single Shareholder, Member, or Other Investor of the corporation referred to in paragraph (1), item (v);
machine translation, not official
**二** 前号の一の株主等と法人税法施行令第四条に規定する特殊の関係その他これに準ずる関係のある者
art-281/par-10/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10/item-2
a person who has a special relationship prescribed in Article 4 of the Order for the Enforcement of the Corporation Tax Act, or another equivalent relationship to the single Shareholder, Member, or Other Investor referred to in the preceding item;
machine translation, not official
**三** 第一号の一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第五号の法人の株式につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）
art-281/par-10/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10/item-3
a person (excluding those listed in the preceding two items) who will fall under the category of a Shareholder, Member, or Other Investor with regard to shares of the corporation referred to in paragraph (1), item (v) which belong to partnership property pertaining to a partnership contract (including those listed as follows) concluded by the single Shareholder, Member, or Other Investor referred to in item (i):
machine translation, not official
**イ** 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約
art-281/par-10/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10/item-3/sub-1
a partnership contract concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership contract concluded with the single Shareholder, Member, or Other Investor;
machine translation, not official
**ロ** イ又はハに掲げる組合契約による組合が締結している組合契約
art-281/par-10/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10/item-3/sub-2
a partnership contract concluded by a partnership that was established through a partnership contract concluded as listed in (a) or (c);
machine translation, not official
**ハ** ロに掲げる組合契約による組合が締結している組合契約
art-281/par-10/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10/item-3/sub-3
a partnership contract concluded by a partnership that was established through a partnership contract concluded as listed in (b).
machine translation, not official
### 第二百八十一条の二（恒久的施設を通じて行う組合事業から生ずる利益） — Profits from Business Conducted through a Permanent Establishment under a Partnership
caption: machine translation, not official
art-281-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-2
**第一項** 法第百六十一条第一項第四号（国内源泉所得）に規定する政令で定める契約は、次に掲げる契約とする。
art-281-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-2/par-1
The agreement specified by Cabinet Order prescribed in Article 161, paragraph (1), item (iv) (Domestic Source Income) of the Act is to be any of the following agreements:
machine translation, not official
**一** 投資事業有限責任組合契約に関する法律第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約
art-281-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-2/par-1/item-1
a partnership contract under a limited partnership for investment as prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Limited Partnership Act for Investment;
machine translation, not official
**二** 有限責任事業組合契約に関する法律第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約
art-281-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-2/par-1/item-2
a limited liability partnership contract as prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act;
machine translation, not official
**三** 外国における次に掲げる契約に類する契約
art-281-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-2/par-1/item-3
an agreement similar to any of the following agreements in a foreign state:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 民法第六百六十七条第一項（組合契約）に規定する組合契約
art-281-2/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-2/par-1/item-3/sub-1
a partnership contract as prescribed in Article 667, paragraph (1) (Partnership Contracts) of the Civil Code;
machine translation, not official
**ロ** 前二号に掲げる契約
art-281-2/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-2/par-1/item-3/sub-2
any of the agreements listed in the preceding two items.
Ministry of Justice translation — Japanese Law Translation Database System
**第二項** 法第百六十一条第一項第四号に規定する政令で定める利益は、同号に規定する組合契約（以下この項において「組合契約」という。）に基づいて恒久的施設を通じて行う事業から生ずる収入から当該収入に係る費用（同条第一項第五号から第十六号までに掲げる国内源泉所得につき法第二百十二条第一項（源泉徴収義務）の規定により徴収された所得税を含む。）を控除したものについて当該組合契約を締結している組合員（当該組合契約を締結していた組合員並びに前項第三号に掲げる契約を締結している者及び当該契約を締結していた者を含む。）が当該組合契約に基づいて配分を受けるものとする。
art-281-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-2/par-2
The profit specified by Cabinet Order prescribed in Article 161, paragraph (1), item (iv) of the Act is to be the revenue from a business conducted through a permanent establishment under a partnership contract prescribed in that item (hereinafter referred to as a "partnership contract" in this paragraph), after deducting therefrom expenses pertaining to the revenue (including income tax collected pursuant to the provisions of Article 212, paragraph (1) (Obligation to Withhold Taxes) of the Act with respect to the domestic source income listed in Article 161, paragraph (1), items (v) to (xvi) of the Act), which is allocated under the partnership contract to the partners who are party to the partnership contract (including partners who were party to the partnership contract as well as those who are or were party to the agreement listed in item (iii) of the preceding paragraph).
machine translation, not official
### 第二百八十一条の三（国内にある土地等の譲渡による対価） — (Consideration for the Transfer of Land Located in Japan)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-281-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-3
**第一項** 法第百六十一条第一項第五号（国内源泉所得）に規定する政令で定める対価は、土地等（国内にある土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この条において同じ。）の譲渡による対価（その金額が一億円を超えるものを除く。）で、当該土地等を自己又はその親族の居住の用に供するために譲り受けた個人から支払われるものとする。
art-281-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-3/par-1
The consideration specified by Cabinet Order prescribed in Article 161, paragraph (1), item (v) (Domestic Source Income) of the Act is to be the consideration for the transfer of land, etc. (meaning land or rights existing on land, or buildings and their associated facilities or structures, located in Japan; hereinafter the same applies in this Article) (excluding one the amount of which exceeds 100 million yen), which is paid by an individual who has received the land, etc. for the purpose of using it as the individual's own residence or the relative's residence.
machine translation, not official
### 第二百八十二条（人的役務の提供を主たる内容とする事業の範囲） — (Scope of Business That Has as Its Main Content the Provision of Personal Services)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-282 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-282
**第一項** 法第百六十一条第一項第六号（国内源泉所得）に規定する政令で定める事業は、次に掲げる事業とする。
art-282/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-282/par-1
The business specified by Cabinet Order prescribed in Article 161, paragraph (1), item (vi) (Domestic Source Income) of the Act is to be the business listed as follows:
machine translation, not official
**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を主たる内容とする事業
art-282/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-282/par-1/item-1
a business that has as its main content the provision of the services of motion picture or theater actors, musicians and any other entertainers or professional athletes;
Ministry of Justice translation — Japanese Law Translation Database System
**二** 弁護士、公認会計士、建築士その他の自由職業者の役務の提供を主たる内容とする事業
art-282/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-282/par-1/item-2
a business that has as its main content the provision of the services of attorneys, certified public accountants, architects or other professionals;
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "a business that has as its main content the provision of the services of attorneys, certified public accountants, or architects or other professional services;" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb
**三** 科学技術、経営管理その他の分野に関する専門的知識又は特別の技能を有する者の当該知識又は技能を活用して行う役務の提供を主たる内容とする事業（機械設備の販売その他事業を行う者の主たる業務に付随して行われる場合における当該事業及び法第二条第一項第八号の四ロ（定義）に規定する建設又は据付けの工事の指揮監督の役務の提供を主たる内容とする事業を除く。）
art-282/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-282/par-1/item-3
a business that has as its main content the provision of services carried out by persons who have expert knowledge or specialist skills in science and technology, business management or other fields, by utilizing the knowledge or skills (excluding a business conducted in association with the principal operations of a person who engages in sales and other businesses concerning machinery and equipment, and a business that has as its main content the provision of services for directing and supervising the construction or installation work prescribed in Article 2, paragraph (1), item (viii)-4, (b) (Definitions) of the Act).
machine translation, not official
### 第二百八十三条（国内業務に係る貸付金の利子） — (Interest on Loans Pertaining to Domestic Operations)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-283 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-283
**第一項** 法第百六十一条第一項第十号（国内源泉所得）に規定する政令で定める利子は、次に掲げる債権のうち、その発生の日からその債務を履行すべき日までの期間（期間の更新その他の方法（以下この項において「期間の更新等」という。）により当該期間が実質的に延長されることが予定されているものについては、その延長された当該期間。以下この項において「履行期間」という。）が六月を超えないもの（その成立の際の履行期間が六月を超えなかつた当該債権について期間の更新等によりその履行期間が六月を超えることとなる場合のその期間の更新等が行われる前の履行期間における当該債権を含む。）の利子とする。
art-283/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-283/par-1
The interest specified by Cabinet Order prescribed in Article 161, paragraph (1), item (x) (Domestic Source Income) of the Act is to be the interest on the following claims for which the period between the day of their occurrence and the day on which the obligation is to be performed (for claims for which the period is scheduled to be substantially extended by renewal of the term or other methods (hereinafter referred to as "renewal of the term, etc." in this paragraph), the extended period; hereinafter referred to as the "fulfillment period" in this paragraph) does not exceed six months (including such claims during the fulfillment period before the renewal of the term, etc. in the case where the fulfillment period of a claim whose fulfillment period at the time of its establishment did not exceed six months comes to exceed six months through renewal of the term, etc.):
machine translation, not official
**一** 国内において業務を行う者に対してする資産の譲渡又は役務の提供の対価に係る債権
art-283/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-283/par-1/item-1
claims pertaining to a consideration for the transfer of assets or provision of services for a person who carries out operations in Japan;
machine translation, not official
**二** 前号に規定する対価の決済に関し、金融機関が国内において業務を行う者に対して有する債権
art-283/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-283/par-1/item-2
claims which a financial institution holds against a person who carries out operations in Japan with regard to the settlement of the consideration prescribed in the preceding item.
machine translation, not official
**第二項** 法第百六十一条第一項第十号の規定の適用については、居住者又は内国法人の業務の用に供される船舶又は航空機の購入のためにその居住者又は内国法人に対して提供された貸付金は、同号の規定に該当する貸付金とし、非居住者又は外国法人の業務の用に供される船舶又は航空機の購入のためにその非居住者又は外国法人に対して提供された貸付金は、同号の規定に該当する貸付金以外の貸付金とする。
art-283/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-283/par-2
With regard to the application of the provisions of Article 161, paragraph (1), item (x) of the Act, loans provided for a Resident or a Domestic Corporation for the purpose of purchasing a vessel or aircraft to be used for the operations by the Resident or the Domestic Corporation are treated as loans falling under the provisions of the same item, and loans provided for a Nonresident or a Foreign Corporation for the purpose of purchasing a vessel or an aircraft to be used for the operations by the Nonresident or the Foreign Corporation are treated as loans other than those falling under the provisions of the same item.
machine translation, not official
**第三項** 法第百六十一条第一項第十号に規定する債券の買戻又は売戻条件付売買取引として政令で定めるものは、債券をあらかじめ約定した期日にあらかじめ約定した価格で（あらかじめ期日及び価格を約定することに代えて、その開始以後期日及び価格の約定をすることができる場合にあつては、その開始以後約定した期日に約定した価格で）買い戻し、又は売り戻すことを約定して譲渡し、又は購入し、かつ、当該約定に基づき当該債券と同種及び同量の債券を買い戻し、又は売り戻す取引（次項において「債券現先取引」という。）とする。
art-283/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-283/par-3
The transactions specified by Cabinet Order as sales and purchase transactions of bonds with a condition of repurchase or resale prescribed in Article 161, paragraph (1), item (x) of the Act are to be transactions in which bonds are transferred or purchased under an agreement to repurchase or resell the bonds on a date agreed in advance at a price agreed in advance (or, in the case where it is possible to agree on the date and price on or after the commencement of the transaction instead of agreeing on them in advance, on a date agreed on or after the commencement at a price agreed on or after the commencement), and in which bonds of the same kind and quantity as those bonds are repurchased or resold based on that agreement (referred to as "bond transactions with a repurchase/resale agreement" in the following paragraph).
machine translation, not official
**第四項** 法第百六十一条第一項第十号に規定する差益として政令で定めるものは、国内において業務を行う者との間で行う債券現先取引で当該業務に係るものにおいて、債券を購入する際の当該購入に係る対価の額を当該債券と同種及び同量の債券を売り戻す際の当該売戻しに係る対価の額が上回る場合における当該売戻しに係る対価の額から当該購入に係る対価の額を控除した金額に相当する差益とする。
art-283/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-283/par-4
The margin specified by Cabinet Order prescribed in Article 161, paragraph (1), item (x) of the Act is to be, in a bond transaction with a repurchase/resale agreement conducted with a person who carries out operations in Japan and pertaining to those operations, in the case where the amount of consideration for the resale of bonds of the same kind and quantity as the bonds, at the time of that resale, exceeds the amount of consideration for the purchase of the bonds, at the time of that purchase, the margin equivalent to the amount obtained by deducting the amount of consideration for that purchase from the amount of consideration for that resale.
machine translation, not official
### 第二百八十四条（国内業務に係る使用料等） — (Royalties Pertaining to Domestic Operations)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-284 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-284
**第一項** 法第百六十一条第一項第十一号ハ（国内源泉所得）に規定する政令で定める用具は、車両及び運搬具、工具並びに器具及び備品とする。
art-284/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-284/par-1
The tools specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xi), (c) (Domestic Source Income) of the Act are to be vehicles and carriers, industrial tools, and apparatuses and equipment.
machine translation, not official
**第二項** 法第百六十一条第一項第十一号の規定の適用については、同号ロ又はハに規定する資産で居住者又は内国法人の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料とし、当該資産で非居住者又は外国法人の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料以外の使用料とする。
art-284/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-284/par-2
With regard to the application of the provisions of Article 161, paragraph (1), item (xi) of the Act, royalties for the assets prescribed in (b) or (c) of the same item which are used in a vessel or aircraft used for the operations by a Resident or a Domestic Corporation are treated as royalties falling under the provisions of the same item, and royalties for those assets which are used in a vessel or aircraft used for the operations by a Nonresident or a Foreign Corporation are treated as royalties other than those falling under the provisions of the same item.
machine translation, not official
### 第二百八十五条（国内に源泉がある給与、報酬又は年金の範囲） — (Scope of Salaries, Remuneration or Pension Arising from a Source in Japan)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-285 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-285
**第一項** 法第百六十一条第一項第十二号イ（国内源泉所得）に規定する政令で定める人的役務の提供は、次に掲げる勤務その他の人的役務の提供とする。
art-285/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-285/par-1
The provision of personal services specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xii), (a) (Domestic Source Income) of the Act is to be any of the following work and other provision of personal services:
machine translation, not official
**一** 内国法人の役員としての勤務で国外において行うもの（当該役員としての勤務を行う者が同時にその内国法人の使用人として常時勤務を行う場合の当該役員としての勤務を除く。）
art-285/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-285/par-1/item-1
work carried out outside Japan by a person acting as an officer of a Domestic Corporation (excluding the work carried out by the person acting as an officer in the case where the person also works full time as an employee of the Domestic Corporation);
machine translation, not official
**二** 居住者又は内国法人が運航する船舶又は航空機において行う勤務その他の人的役務の提供（国外における寄航地において行われる一時的な人的役務の提供を除く。）
art-285/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-285/par-1/item-2
work and other provision of personal services carried out on a vessel or aircraft operated by a Resident or Domestic Corporation (excluding the temporary provision of personal services carried out at a port of call outside Japan).
machine translation, not official
**第二項** 法第百六十一条第一項第十二号ロに規定する政令で定める公的年金等は、第七十二条第三項第九号（退職手当等とみなす一時金）に規定する制度に基づいて支給される年金（これに類する給付を含む。）とする。
art-285/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-285/par-2
The public pension or retirement package specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xii), (b) of the Act is to be the pension paid under a scheme prescribed in Article 72, paragraph (3), item (ix) (Lump Sums Deemed to Constitute Severance Pay or Other Such Compensation) (including benefits similar thereto).
machine translation, not official
**第三項** 法第百六十一条第一項第十二号ハに規定する政令で定める人的役務の提供は、第一項各号に掲げる勤務その他の人的役務の提供で当該勤務その他の人的役務の提供を行う者が非居住者であつた期間に行つたものとする。
art-285/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-285/par-3
The provision of personal services specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xii), (c) of the Act is to be any of the work and other provision of personal services listed in the items of paragraph (1), which has been carried out by a person during the period when the person was a Nonresident.
machine translation, not official
### 第二百八十六条（事業の広告宣伝のための賞金） — (Monetary Award for Business Advertisement)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-286 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-286
**第一項** 法第百六十一条第一項第十三号（国内源泉所得）に規定する政令で定める賞金は、国内において事業を行う者から当該事業の広告宣伝のために賞として支払を受ける金品その他の経済的な利益（旅行その他の役務の提供を内容とするもので、金品との選択をすることができないものとされているものを除く。）とする。
art-286/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-286/par-1
The monetary award specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xiii) (Domestic Source Income) of the Act is to be money and goods or other economic benefits (excluding benefits given in the form of travel or other provision of services in lieu of which money or goods may not be chosen) that are received as a prize from a person who conducts a business in Japan for the advertisement of that business.
machine translation, not official
### 第二百八十七条（年金に係る契約の範囲） — (Scope of Contracts for Pensions)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-287 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-287
**第一項** 法第百六十一条第一項第十四号（国内源泉所得）に規定する政令で定める契約は、第百八十三条第三項（生命保険契約等の意義）に規定する生命保険契約等又は第百八十四条第一項（損害保険年金等に係る雑所得の金額の計算上控除する保険料等）に規定する損害保険契約等であつて、年金を給付する定めのあるものとする。
art-287/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-287/par-1
The contracts specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xiv) (Domestic Source Income) of the Act are to be a life insurance contract, etc. prescribed in Article 183, paragraph (3) (Meaning of Life Insurance Contract, etc.) or a casualty insurance policy or similar contract prescribed in Article 184, paragraph (1) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Casualty Insurance Annuities, etc.), which specify the payment of annuities.
machine translation, not official
### 第二百八十八条（匿名組合契約に準ずる契約の範囲） — (Scope of Agreements Equivalent to a Silent Partnership Agreement)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-288 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-288
**第一項** 法第百六十一条第一項第十六号（国内源泉所得）に規定する政令で定める契約は、当事者の一方が相手方の事業のために出資をし、相手方がその事業から生ずる利益を分配することを約する契約とする。
art-288/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-288/par-1
The agreement specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xvi) (Domestic Source Income) of the Act is to be an agreement in which one party promises to make a capital contribution to the business of the counterparty and the counterparty promises to allocate thereto profits arising from that business.
machine translation, not official
### 第二百八十九条（国内に源泉がある所得） — (Income with a Domestic Source)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-289 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289
**第一項** 法第百六十一条第一項第十七号（国内源泉所得）に規定する政令で定める所得は、次に掲げる所得とする。
art-289/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1
The income specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xvii) (Domestic Source Income) of the Act is to be the following income:
machine translation, not official
**一** 国内において行う業務又は国内にある資産に関し受ける保険金、補償金又は損害賠償金（これらに類するものを含む。）に係る所得
art-289/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1/item-1
income pertaining to insurance proceeds, compensation, or monetary damages (including those similar thereto) that is to be received for operations performed in Japan or assets located in Japan;
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "income pertaining to insurance proceeds, compensation, or monetary damages (including income similar thereto) that is to be received for operations performed in Japan or assets located in Japan;" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb
**二** 国内にある資産の法人からの贈与により取得する所得
art-289/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1/item-2
income arising from receiving, from a corporation, a gift of assets that are located in Japan;
Ministry of Justice translation — Japanese Law Translation Database System
**三** 国内において発見された埋蔵物又は国内において拾得された遺失物に係る所得
art-289/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1/item-3
income pertaining to items that were hidden in the ground and that were discovered in Japan or lost property that was found in Japan;
Ministry of Justice translation — Japanese Law Translation Database System
**四** 国内において行う懸賞募集に基づいて懸賞として受ける金品その他の経済的な利益（旅行その他の役務の提供を内容とするもので、金品との選択ができないものとされているものを除く。）に係る所得
art-289/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1/item-4
income pertaining to money and goods or other economic benefits (excluding benefits given in the form of travel or other provision of services in lieu of which money or goods may not be chosen) that is received as a prize based on a prize competition held in Japan;
Ministry of Justice translation — Japanese Law Translation Database System
**五** 前三号に掲げるもののほか、国内においてした行為に伴い取得する一時所得
art-289/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1/item-5
beyond what is listed in the preceding three items, occasional income acquired upon carrying out any act in Japan;
Ministry of Justice translation — Japanese Law Translation Database System
**六** 前各号に掲げるもののほか、国内において行う業務又は国内にある資産に関し供与を受ける経済的な利益に係る所得
art-289/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1/item-6
beyond what is listed in the preceding items, income pertaining to economic benefit that is given with regard to operations performed in Japan or assets located in Japan.
Ministry of Justice translation — Japanese Law Translation Database System
### 第二百九十条（債務の保証等に類する取引） — Transactions Similar to Guarantees of Obligations, etc.
caption: machine translation, not official
art-290 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-290
**第一項** 法第百六十一条第二項（国内源泉所得）に規定する政令で定める取引は、資金の借入れその他の取引に係る債務の保証（債務を負担する行為であつて債務の保証に準ずるものを含む。）とする。
art-290/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-290/par-1
The transactions specified by Cabinet Order prescribed in Article 161, paragraph (2) (Domestic Source Income) of the Act are to be guarantees of obligations pertaining to borrowing of funds or other transactions (including acts of assuming obligations that are equivalent to a guarantee of obligations).
machine translation, not official
### 第二百九十一条（国際運輸業所得） — Income from International Transport Business
caption: machine translation, not official
art-291 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-291
**第一項** 法第百六十一条第三項（国内源泉所得）に規定する政令で定める所得は、非居住者が国内及び国外にわたつて船舶又は航空機による運送の事業を行うことにより生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務（国内において行う業務をいう。以下この条において同じ。）に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその非居住者の国内業務につき生ずべき所得とする。
art-291/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-291/par-1
The income specified by Cabinet Order prescribed in Article 161, paragraph (3) (Domestic Source Income) of the Act is to be, out of the income arising from a Nonresident's conducting a transportation business by vessel or aircraft both in Japan and outside Japan, the income that should arise from the Nonresident's operations in Japan, as determined on the basis of the revenue pertaining to passengers or cargo boarded or loaded in Japan in the case of a transportation business by vessel, and, in the case of a transportation business by aircraft, on the basis of the revenue or expenses pertaining to its operations in Japan (meaning operations conducted in Japan; the same applies hereinafter in this Article), the value of the Fixed Assets used for those operations in Japan, and other factors sufficient to estimate the degree to which those operations in Japan have contributed to the generation of income from that transportation business.
machine translation, not official
### 第二百九十一条の二（租税条約に異なる定めがある場合の国内源泉所得） — Domestic Source Income Subject to Tax Conventions
caption: machine translation, not official
art-291-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-291-2
**第一項** 法第百六十二条第二項（租税条約に異なる定めがある場合の国内源泉所得）に規定する利子に準ずるものとして政令で定めるものは、手形の割引料その他経済的な性質が利子に準ずるものとする。
art-291-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-291-2/par-1
The items specified by Cabinet Order as equivalent to interest prescribed in Article 162, paragraph (2) (Domestic Source Income Subject to Tax Conventions) of the Act are to be discount charges on bills and other items equivalent to interest in their economic nature.
machine translation, not official
**第二項** 法第百六十二条第二項に規定する政令で定める事実は、次に掲げる事実とする。
art-291-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-291-2/par-2
The events specified by Cabinet Order prescribed in Article 162, paragraph (2) of the Act are to be the following events:
machine translation, not official
**一** 次に掲げるものの使用料の支払に相当する事実
art-291-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-291-2/par-2/item-1
an event equivalent to the payment of royalties for any of the following:
machine translation, not official
**イ** 工業所有権その他の技術に関する権利、特別の技術による生産方式又はこれらに準ずるもの
art-291-2/par-2/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-291-2/par-2/item-1/sub-1
industrial property rights and other rights relating to technology, production methods using special technology, or things equivalent thereto;
machine translation, not official
**ロ** 著作権（出版権及び著作隣接権その他これに準ずるものを含む。）
art-291-2/par-2/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-291-2/par-2/item-1/sub-2
copyrights (including rights of publication, neighboring rights, and other things equivalent thereto);
machine translation, not official
**ハ** 第六条第八号（減価償却資産の範囲）に掲げる無形固定資産（国外における同号ロに規定する試掘権に相当するもの及び国外における同号ヨからネまでに掲げるものに相当するものを含む。）
art-291-2/par-2/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-291-2/par-2/item-1/sub-3
intangible Fixed Assets listed in Article 6, item (viii) (Scope of Depreciable Assets) (including those equivalent to the prospecting rights prescribed in (b) of that item outside Japan and those equivalent to the things listed in (o) to (t) of that item outside Japan);
machine translation, not official
**二** 前号イからハまでに掲げるものの譲渡又は取得に相当する事実
art-291-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-291-2/par-2/item-2
an event equivalent to the transfer or acquisition of the things listed in (a) to (c) of the preceding item.
machine translation, not official
---
## Cites
- art-279/par-1: 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/ja/income-tax-act/art-161/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-279/par-1/item-1: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- art-279/par-1/item-2: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- art-279/par-1/item-3: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- art-279/par-1/item-4: 前三号 → 所得税法施行令 第二百七十九条第一項第一号 (Article 279, paragraph (1), item (i)), art-279/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-279/par-1/item-1
- art-279/par-1/item-4: 前三号 → 所得税法施行令 第二百七十九条第一項第二号 (Article 279, paragraph (1), item (ii)), art-279/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-279/par-1/item-2
- art-279/par-1/item-4: 前三号 → 所得税法施行令 第二百七十九条第一項第三号 (Article 279, paragraph (1), item (iii)), art-279/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-279/par-1/item-3
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-10 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-13 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-14 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-15 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-16 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 法第百六十一条第一項第八号から第十六号まで → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-9 (e-Gov law ID 340AC0000000033)
- art-280/par-1: 同項第二号 → 所得税法 第百六十一条第一項第二号 (Article 161, paragraph (1), item (ii)), art-161/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-280/par-1/item-1: 金融商品取引法第二条第一項第十五号 → 金融商品取引法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-15 (e-Gov law ID 323AC0000000025)
- art-280/par-1/item-3: 保険業法第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-280/par-1/item-3: 同条第八項 → e-Gov law 407AC0000000105, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-280/par-1/item-3: 同条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- art-280/par-1/item-3: この号 → 所得税法施行令 第二百八十条第一項第三号 (Article 280, paragraph (1), item (iii)), art-280/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-279#art-280/par-1/item-3
- art-280/par-1/item-3: 第三十条第一号 → 所得税法施行令 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-2/from-art-25#art-30/par-1/item-1
- art-280/par-1/item-3: 同法第二条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-280/par-1/item-3: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-280/par-2: 法第百六十一条第一項第二号 → 所得税法 第百六十一条第一項第二号 (Article 161, paragraph (1), item (ii)), art-161/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-280/par-2/item-1: 第二百八十三条第一項 → 所得税法施行令 第二百八十三条第一項 (Article 283, paragraph (1)), art-283/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-283/par-1
- art-280/par-2/item-2: 金融商品取引法第二条第二十一項 → 金融商品取引法 第二条第二十一項 (Article 2, paragraph (21)), art-2/par-21 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-21 (e-Gov law ID 323AC0000000025)
- art-280/par-2/item-2: 同条第二十二項 → 金融商品取引法 第二条第二十二項 (Article 2, paragraph (22)), art-2/par-22 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-22 (e-Gov law ID 323AC0000000025)
- art-281/par-1: 法第百六十一条第一項第三号 → 所得税法 第百六十一条第一項第三号 (Article 161, paragraph (1), item (iii)), art-161/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-281/par-1/item-4: 会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項 → e-Gov law 417AC0000000087, 第二百三十条第一項 (Article 230, paragraph (1)), art-230/par-1 — not held in this collection
- art-281/par-1/item-4: この項 → 所得税法施行令 第二百八十一条第一項 (Article 281, paragraph (1)), art-281/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1
- art-281/par-1/item-4: 第四項 → 所得税法施行令 第二百八十一条第四項 (Article 281, paragraph (4)), art-281/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-4
- art-281/par-1/item-4: 租税特別措置法第三十七条の十第三項 → 租税特別措置法 第三十七条の十第三項 (Article 37-10, paragraph (3)), art-37-10/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 第四項 → 租税特別措置法 第三十七条の十第四項 (Article 37-10, paragraph (4)), art-37-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 第三十七条の十一第三項 → 租税特別措置法 第三十七条の十一第三項 (Article 37-11, paragraph (3)), art-37-11/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-3 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 第四項 → 租税特別措置法 第三十七条の十一第四項 (Article 37-11, paragraph (4)), art-37-11/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 同法第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 同法第三十七条の十一第一項 → 租税特別措置法 第三十七条の十一第一項 (Article 37-11, paragraph (1)), art-37-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-1 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 第八号 → 租税特別措置法 第三十七条の十第三項第八号 (Article 37-10, paragraph (3), item (viii)), art-37-10/par-3/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3/item-8 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 第九号 → 租税特別措置法 第三十七条の十第三項第九号 (Article 37-10, paragraph (3), item (ix)), art-37-10/par-3/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3/item-9 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 第四項第一号から第四号まで → 租税特別措置法 第三十七条の十第四項第一号 (Article 37-10, paragraph (4), item (i)), art-37-10/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4/item-1 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 第四項第一号から第四号まで → 租税特別措置法 第三十七条の十第四項第二号 (Article 37-10, paragraph (4), item (ii)), art-37-10/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4/item-2 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 第四項第一号から第四号まで → 租税特別措置法 第三十七条の十第四項第三号 (Article 37-10, paragraph (4), item (iii)), art-37-10/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4/item-3 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 第四項第一号から第四号まで → 租税特別措置法 第三十七条の十第四項第四号 (Article 37-10, paragraph (4), item (iv)), art-37-10/par-4/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4/item-4 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 第三十七条の十一第四項第一号から第三号まで → 租税特別措置法 第三十七条の十一第四項第一号 (Article 37-11, paragraph (4), item (i)), art-37-11/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4/item-1 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 第三十七条の十一第四項第一号から第三号まで → 租税特別措置法 第三十七条の十一第四項第二号 (Article 37-11, paragraph (4), item (ii)), art-37-11/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4/item-2 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 第三十七条の十一第四項第一号から第三号まで → 租税特別措置法 第三十七条の十一第四項第三号 (Article 37-11, paragraph (4), item (iii)), art-37-11/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4/item-3 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第一号 (Article 37-10, paragraph (2), item (i)), art-37-10/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-1 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第二号 (Article 37-10, paragraph (2), item (ii)), art-37-10/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-2 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第三号 (Article 37-10, paragraph (2), item (iii)), art-37-10/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-3 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第四号 (Article 37-10, paragraph (2), item (iv)), art-37-10/par-2/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-4 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第五号 (Article 37-10, paragraph (2), item (v)), art-37-10/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-5 (e-Gov law ID 332AC0000000026)
- art-281/par-1/item-4: この条 → 所得税法施行令 第二百八十一条 (Article 281), art-281 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281
- art-281/par-1/item-5: 第九項 → 所得税法施行令 第二百八十一条第九項 (Article 281, paragraph (9)), art-281/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-9
- art-281/par-1/item-5: 第八項 → 所得税法施行令 第二百八十一条第八項 (Article 281, paragraph (8)), art-281/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-8
- art-281/par-1/item-5: 第十項 → 所得税法施行令 第二百八十一条第十項 (Article 281, paragraph (10)), art-281/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10
- art-281/par-1/item-8: 前各号 → 所得税法施行令 第二百八十一条第一項第一号 (Article 281, paragraph (1), item (i)), art-281/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-1
- art-281/par-1/item-8: 前各号 → 所得税法施行令 第二百八十一条第一項第二号 (Article 281, paragraph (1), item (ii)), art-281/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-2
- art-281/par-1/item-8: 前各号 → 所得税法施行令 第二百八十一条第一項第三号 (Article 281, paragraph (1), item (iii)), art-281/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-3
- art-281/par-1/item-8: 前各号 → 所得税法施行令 第二百八十一条第一項第四号 (Article 281, paragraph (1), item (iv)), art-281/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4
- art-281/par-1/item-8: 前各号 → 所得税法施行令 第二百八十一条第一項第五号 (Article 281, paragraph (1), item (v)), art-281/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-5
- art-281/par-1/item-8: 前各号 → 所得税法施行令 第二百八十一条第一項第六号 (Article 281, paragraph (1), item (vi)), art-281/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-6
- art-281/par-1/item-8: 前各号 → 所得税法施行令 第二百八十一条第一項第七号 (Article 281, paragraph (1), item (vii)), art-281/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-7
- art-281/par-2: 前項第四号 → 所得税法施行令 第二百八十一条第一項第四号 (Article 281, paragraph (1), item (iv)), art-281/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4
- art-281/par-2: 金融商品取引法第二条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-16 (e-Gov law ID 323AC0000000025)
- art-281/par-2: 第九項 → 所得税法施行令 第二百八十一条第九項 (Article 281, paragraph (9)), art-281/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-9
- art-281/par-2: 同条第十三項 → 金融商品取引法 第二条第十三項 (Article 2, paragraph (13)), art-2/par-13 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-13 (e-Gov law ID 323AC0000000025)
- art-281/par-2: 同条第十九項 → 金融商品取引法 第二条第十九項 (Article 2, paragraph (19)), art-2/par-19 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-19 (e-Gov law ID 323AC0000000025)
- art-281/par-3: 第一項第四号 → 所得税法施行令 第二百八十一条第一項第四号 (Article 281, paragraph (1), item (iv)), art-281/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4
- art-281/par-4: 第一項第四号 → 所得税法施行令 第二百八十一条第一項第四号 (Article 281, paragraph (1), item (iv)), art-281/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4
- art-281/par-4/item-1: 第一項第四号 → 所得税法施行令 第二百八十一条第一項第四号 (Article 281, paragraph (1), item (iv)), art-281/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4
- art-281/par-4/item-2: 前号 → 所得税法施行令 第二百八十一条第四項第一号 (Article 281, paragraph (4), item (i)), art-281/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-4/item-1
- art-281/par-4/item-3: 第一号 → 所得税法施行令 第二百八十一条第四項第一号 (Article 281, paragraph (4), item (i)), art-281/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-4/item-1
- art-281/par-4/item-3: 第一項第四号 → 所得税法施行令 第二百八十一条第一項第四号 (Article 281, paragraph (1), item (iv)), art-281/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4
- art-281/par-4/item-3: 前二号 → 所得税法施行令 第二百八十一条第四項第二号 (Article 281, paragraph (4), item (ii)), art-281/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-4/item-2
- art-281/par-4/item-3/sub-1: この号 → 所得税法施行令 第二百八十一条第四項第三号 (Article 281, paragraph (4), item (iii)), art-281/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-4/item-3
- art-281/par-5: 前項第三号 → 所得税法施行令 第二百八十一条第四項第三号 (Article 281, paragraph (4), item (iii)), art-281/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-4/item-3
- art-281/par-5: 第十項第三号 → 所得税法施行令 第二百八十一条第十項第三号 (Article 281, paragraph (10), item (iii)), art-281/par-10/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10/item-3
- art-281/par-5/item-1: 民法第六百六十七条第一項 → 民法 第六百六十七条第一項 (Article 667, paragraph (1)), art-667/par-1 — https://japanlaw.org/ja/civil-code/art-667/par-1 (e-Gov law ID 129AC0000000089)
- art-281/par-5/item-1: 同法第六百六十八条 → 民法 第六百六十八条 (Article 668), art-668 — https://japanlaw.org/ja/civil-code/art-668 (e-Gov law ID 129AC0000000089)
- art-281/par-5/item-2: 投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第三条第一項 → e-Gov law 410AC0000000090, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-281/par-5/item-2: 同法第十六条 → e-Gov law 410AC0000000090, 第十六条 (Article 16), art-16 — not held in this collection
- art-281/par-5/item-2: 民法第六百六十八条 → 民法 第六百六十八条 (Article 668), art-668 — https://japanlaw.org/ja/civil-code/art-668 (e-Gov law ID 129AC0000000089)
- art-281/par-5/item-3: 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項 → e-Gov law 417AC0000000040, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-281/par-5/item-3: 同法第五十六条 → e-Gov law 417AC0000000040, 第五十六条 (Article 56), art-56 — not held in this collection
- art-281/par-5/item-3: 民法第六百六十八条 → 民法 第六百六十八条 (Article 668), art-668 — https://japanlaw.org/ja/civil-code/art-668 (e-Gov law ID 129AC0000000089)
- art-281/par-5/item-4: 前三号 → 所得税法施行令 第二百八十一条第五項第一号 (Article 281, paragraph (5), item (i)), art-281/par-5/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-5/item-1
- art-281/par-5/item-4: 前三号 → 所得税法施行令 第二百八十一条第五項第二号 (Article 281, paragraph (5), item (ii)), art-281/par-5/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-5/item-2
- art-281/par-5/item-4: 前三号 → 所得税法施行令 第二百八十一条第五項第三号 (Article 281, paragraph (5), item (iii)), art-281/par-5/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-5/item-3
- art-281/par-5/item-4: この号 → 所得税法施行令 第二百八十一条第五項第四号 (Article 281, paragraph (5), item (iv)), art-281/par-5/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-5/item-4
- art-281/par-6: 第一項第四号 → 所得税法施行令 第二百八十一条第一項第四号 (Article 281, paragraph (1), item (iv)), art-281/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4
- art-281/par-6: この項 → 所得税法施行令 第二百八十一条第六項 (Article 281, paragraph (6)), art-281/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-6
- art-281/par-6: 第九項 → 所得税法施行令 第二百八十一条第九項 (Article 281, paragraph (9)), art-281/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-9
- art-281/par-6: 第二号 → 所得税法施行令 第二百八十一条第六項第二号 (Article 281, paragraph (6), item (ii)), art-281/par-6/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-6/item-2
- art-281/par-6/item-1: 第一項第四号 → 所得税法施行令 第二百八十一条第一項第四号 (Article 281, paragraph (1), item (iv)), art-281/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4
- art-281/par-6/item-1: 次号 → 所得税法施行令 第二百八十一条第六項第二号 (Article 281, paragraph (6), item (ii)), art-281/par-6/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-6/item-2
- art-281/par-6/item-1: 次項 → 所得税法施行令 第二百八十一条第七項 (Article 281, paragraph (7)), art-281/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7
- art-281/par-6/item-1: 第四項第三号 → 所得税法施行令 第二百八十一条第四項第三号 (Article 281, paragraph (4), item (iii)), art-281/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-4/item-3
- art-281/par-6/item-2: 第一項第四号 → 所得税法施行令 第二百八十一条第一項第四号 (Article 281, paragraph (1), item (iv)), art-281/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4
- art-281/par-7: 第一項第四号 → 所得税法施行令 第二百八十一条第一項第四号 (Article 281, paragraph (1), item (iv)), art-281/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4
- art-281/par-7: 前項第二号 → 所得税法施行令 第二百八十一条第六項第二号 (Article 281, paragraph (6), item (ii)), art-281/par-6/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-6/item-2
- art-281/par-7: 同項 → 所得税法施行令 第二百八十一条第六項 (Article 281, paragraph (6)), art-281/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-6
- art-281/par-7/item-1: 第一項第四号 → 所得税法施行令 第二百八十一条第一項第四号 (Article 281, paragraph (1), item (iv)), art-281/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4
- art-281/par-7/item-1: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-281/par-7/item-1: この号 → 所得税法施行令 第二百八十一条第七項第一号 (Article 281, paragraph (7), item (i)), art-281/par-7/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7/item-1
- art-281/par-7/item-1: 第六十一条第六項第三号 → 所得税法施行令 第六十一条第六項第三号 (Article 61, paragraph (6), item (iii)), art-61/par-6/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-3
- art-281/par-7/item-1: 第百十三条第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-1
- art-281/par-7/item-1: 同条第三項 → 所得税法施行令 第百十三条第三項 (Article 113, paragraph (3)), art-113/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-3
- art-281/par-7/item-1/sub-1: 法人税法第二条第十二号の九 → 法人税法 第二条第一項第十二号の九 (Article 2, paragraph (1), item (xii-9)), art-2/par-1/item-12-9 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-9 (e-Gov law ID 340AC0000000034)
- art-281/par-7/item-1/sub-1: この号 → 所得税法施行令 第二百八十一条第七項第一号 (Article 281, paragraph (7), item (i)), art-281/par-7/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7/item-1
- art-281/par-7/item-1/sub-2: 第六十一条第六項第六号 → 所得税法施行令 第六十一条第六項第六号 (Article 61, paragraph (6), item (vi)), art-61/par-6/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-6
- art-281/par-7/item-2: 第一項第四号 → 所得税法施行令 第二百八十一条第一項第四号 (Article 281, paragraph (1), item (iv)), art-281/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4
- art-281/par-7/item-2: 法人税法第二条第十二号の十五の二 → 法人税法 第二条第一項第十二号の十五の二 (Article 2, paragraph (1), item (xii-15-2)), art-2/par-1/item-12-15-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-15-2 (e-Gov law ID 340AC0000000034)
- art-281/par-7/item-2: この号 → 所得税法施行令 第二百八十一条第七項第二号 (Article 281, paragraph (7), item (ii)), art-281/par-7/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7/item-2
- art-281/par-7/item-2: 第百十三条の二第二項 → 所得税法施行令 第百十三条の二第二項 (Article 113-2, paragraph (2)), art-113-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-2
- art-281/par-7/item-2/sub-2: 法人税法第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-5-2 (e-Gov law ID 340AC0000000034)
- art-281/par-7/item-3: 第一項第四号 → 所得税法施行令 第二百八十一条第一項第四号 (Article 281, paragraph (1), item (iv)), art-281/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-4
- art-281/par-7/item-3: 法第二十五条第一項第四号 → 所得税法 第二十五条第一項第四号 (Article 25, paragraph (1), item (iv)), art-25/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-25/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-281/par-7/item-3: この号 → 所得税法施行令 第二百八十一条第七項第三号 (Article 281, paragraph (7), item (iii)), art-281/par-7/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-7/item-3
- art-281/par-7/item-3/sub-1: 第百十四条第一項 → 所得税法施行令 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114#art-114/par-1
- art-281/par-8: 第一項第五号 → 所得税法施行令 第二百八十一条第一項第五号 (Article 281, paragraph (1), item (v)), art-281/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-5
- art-281/par-8/item-1: この項 → 所得税法施行令 第二百八十一条第八項 (Article 281, paragraph (8)), art-281/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-8
- art-281/par-8/item-3: 前号 → 所得税法施行令 第二百八十一条第八項第二号 (Article 281, paragraph (8), item (ii)), art-281/par-8/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-8/item-2
- art-281/par-8/item-3: 次号 → 所得税法施行令 第二百八十一条第八項第四号 (Article 281, paragraph (8), item (iv)), art-281/par-8/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-8/item-4
- art-281/par-8/item-3: この号 → 所得税法施行令 第二百八十一条第八項第三号 (Article 281, paragraph (8), item (iii)), art-281/par-8/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-8/item-3
- art-281/par-8/item-4: 前号 → 所得税法施行令 第二百八十一条第八項第三号 (Article 281, paragraph (8), item (iii)), art-281/par-8/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-8/item-3
- art-281/par-8/item-4: 前二号 → 所得税法施行令 第二百八十一条第八項第二号 (Article 281, paragraph (8), item (ii)), art-281/par-8/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-8/item-2
- art-281/par-8/item-4: この号 → 所得税法施行令 第二百八十一条第八項第四号 (Article 281, paragraph (8), item (iv)), art-281/par-8/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-8/item-4
- art-281/par-9: 第一項第五号 → 所得税法施行令 第二百八十一条第一項第五号 (Article 281, paragraph (1), item (v)), art-281/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-5
- art-281/par-9: この項 → 所得税法施行令 第二百八十一条第九項 (Article 281, paragraph (9)), art-281/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-9
- art-281/par-9/item-1: この項 → 所得税法施行令 第二百八十一条第九項 (Article 281, paragraph (9)), art-281/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-9
- art-281/par-9/item-1: 次号 → 所得税法施行令 第二百八十一条第九項第二号 (Article 281, paragraph (9), item (ii)), art-281/par-9/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-9/item-2
- art-281/par-9/item-1: 第一項第五号 → 所得税法施行令 第二百八十一条第一項第五号 (Article 281, paragraph (1), item (v)), art-281/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-5
- art-281/par-9/item-1: 投資信託及び投資法人に関する法律第二条第十二項 → e-Gov law 326AC0100000198, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection
- art-281/par-9/item-1: 次項第三号 → 所得税法施行令 第二百八十一条第十項第三号 (Article 281, paragraph (10), item (iii)), art-281/par-10/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10/item-3
- art-281/par-9/item-2: 第一項第五号 → 所得税法施行令 第二百八十一条第一項第五号 (Article 281, paragraph (1), item (v)), art-281/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-5
- art-281/par-9/item-2: 次項第三号 → 所得税法施行令 第二百八十一条第十項第三号 (Article 281, paragraph (10), item (iii)), art-281/par-10/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10/item-3
- art-281/par-10: 前項 → 所得税法施行令 第二百八十一条第九項 (Article 281, paragraph (9)), art-281/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-9
- art-281/par-10/item-1: 第一項第五号 → 所得税法施行令 第二百八十一条第一項第五号 (Article 281, paragraph (1), item (v)), art-281/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-5
- art-281/par-10/item-2: 前号 → 所得税法施行令 第二百八十一条第十項第一号 (Article 281, paragraph (10), item (i)), art-281/par-10/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10/item-1
- art-281/par-10/item-3: 第一号 → 所得税法施行令 第二百八十一条第十項第一号 (Article 281, paragraph (10), item (i)), art-281/par-10/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10/item-1
- art-281/par-10/item-3: 第一項第五号 → 所得税法施行令 第二百八十一条第一項第五号 (Article 281, paragraph (1), item (v)), art-281/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-1/item-5
- art-281/par-10/item-3: 前二号 → 所得税法施行令 第二百八十一条第十項第二号 (Article 281, paragraph (10), item (ii)), art-281/par-10/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10/item-2
- art-281/par-10/item-3/sub-1: この項 → 所得税法施行令 第二百八十一条第十項 (Article 281, paragraph (10)), art-281/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281#art-281/par-10
- art-281-2/par-1: 法第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-281-2/par-1/item-1: 投資事業有限責任組合契約に関する法律第三条第一項 → e-Gov law 410AC0000000090, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-281-2/par-1/item-2: 有限責任事業組合契約に関する法律第三条第一項 → e-Gov law 417AC0000000040, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-281-2/par-1/item-3/sub-1: 民法第六百六十七条第一項 → 民法 第六百六十七条第一項 (Article 667, paragraph (1)), art-667/par-1 — https://japanlaw.org/ja/civil-code/art-667/par-1 (e-Gov law ID 129AC0000000089)
- art-281-2/par-1/item-3/sub-2: 前二号 → 所得税法施行令 第二百八十一条の二第一項第一号 (Article 281-2, paragraph (1), item (i)), art-281-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-2/par-1/item-1
- art-281-2/par-1/item-3/sub-2: 前二号 → 所得税法施行令 第二百八十一条の二第一項第二号 (Article 281-2, paragraph (1), item (ii)), art-281-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-2/par-1/item-2
- art-281-2/par-2: 法第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: この項 → 所得税法施行令 第二百八十一条の二第二項 (Article 281-2, paragraph (2)), art-281-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-2/par-2
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-10 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-13 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-14 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-15 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-16 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 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/ja/income-tax-act/art-161/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 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/ja/income-tax-act/art-161/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-9 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 法第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/ja/income-tax-act/art-212/par-1 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 前項第三号 → 所得税法施行令 第二百八十一条の二第一項第三号 (Article 281-2, paragraph (1), item (iii)), art-281-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-2/par-1/item-3
- art-281-3/par-1: 法第百六十一条第一項第五号 → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-281-3/par-1: この条 → 所得税法施行令 第二百八十一条の三 (Article 281-3), art-281-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-3
- art-282/par-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/ja/income-tax-act/art-161/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-282/par-1/item-3: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- art-283/par-1: 法第百六十一条第一項第十号 → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-10 (e-Gov law ID 340AC0000000033)
- art-283/par-1: この項 → 所得税法施行令 第二百八十三条第一項 (Article 283, paragraph (1)), art-283/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-283/par-1
- art-283/par-1/item-2: 前号 → 所得税法施行令 第二百八十三条第一項第一号 (Article 283, paragraph (1), item (i)), art-283/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-283/par-1/item-1
- art-283/par-2: 法第百六十一条第一項第十号 → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-10 (e-Gov law ID 340AC0000000033)
- art-283/par-3: 法第百六十一条第一項第十号 → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-10 (e-Gov law ID 340AC0000000033)
- art-283/par-3: 次項 → 所得税法施行令 第二百八十三条第四項 (Article 283, paragraph (4)), art-283/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-283/par-4
- art-283/par-4: 法第百六十一条第一項第十号 → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-10 (e-Gov law ID 340AC0000000033)
- art-284/par-1: 法第百六十一条第一項第十一号 → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-284/par-2: 法第百六十一条第一項第十一号 → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-285/par-1: 法第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033)
- art-285/par-2: 法第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033)
- art-285/par-2: 第七十二条第三項第九号 → 所得税法施行令 第七十二条第三項第九号 (Article 72, paragraph (3), item (ix)), art-72/par-3/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-9
- art-285/par-3: 法第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033)
- art-285/par-3: 第一項 → 所得税法施行令 第二百八十五条第一項 (Article 285, paragraph (1)), art-285/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-285/par-1
- art-286/par-1: 法第百六十一条第一項第十三号 → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-13 (e-Gov law ID 340AC0000000033)
- art-287/par-1: 法第百六十一条第一項第十四号 → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-14 (e-Gov law ID 340AC0000000033)
- art-287/par-1: 第百八十三条第三項 → 所得税法施行令 第百八十三条第三項 (Article 183, paragraph (3)), art-183/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3
- art-287/par-1: 第百八十四条第一項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1
- art-288/par-1: 法第百六十一条第一項第十六号 → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-16 (e-Gov law ID 340AC0000000033)
- art-289/par-1: 法第百六十一条第一項第十七号 → 所得税法 第百六十一条第一項第十七号 (Article 161, paragraph (1), item (xvii)), art-161/par-1/item-17 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-17 (e-Gov law ID 340AC0000000033)
- art-289/par-1/item-5: 前三号 → 所得税法施行令 第二百八十九条第一項第二号 (Article 289, paragraph (1), item (ii)), art-289/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1/item-2
- art-289/par-1/item-5: 前三号 → 所得税法施行令 第二百八十九条第一項第三号 (Article 289, paragraph (1), item (iii)), art-289/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1/item-3
- art-289/par-1/item-5: 前三号 → 所得税法施行令 第二百八十九条第一項第四号 (Article 289, paragraph (1), item (iv)), art-289/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1/item-4
- art-289/par-1/item-6: 前各号 → 所得税法施行令 第二百八十九条第一項第一号 (Article 289, paragraph (1), item (i)), art-289/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1/item-1
- art-289/par-1/item-6: 前各号 → 所得税法施行令 第二百八十九条第一項第二号 (Article 289, paragraph (1), item (ii)), art-289/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1/item-2
- art-289/par-1/item-6: 前各号 → 所得税法施行令 第二百八十九条第一項第三号 (Article 289, paragraph (1), item (iii)), art-289/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1/item-3
- art-289/par-1/item-6: 前各号 → 所得税法施行令 第二百八十九条第一項第四号 (Article 289, paragraph (1), item (iv)), art-289/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1/item-4
- art-289/par-1/item-6: 前各号 → 所得税法施行令 第二百八十九条第一項第五号 (Article 289, paragraph (1), item (v)), art-289/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-289/par-1/item-5
- art-290/par-1: 法第百六十一条第二項 → 所得税法 第百六十一条第二項 (Article 161, paragraph (2)), art-161/par-2 — https://japanlaw.org/ja/income-tax-act/art-161/par-2 (e-Gov law ID 340AC0000000033)
- art-291/par-1: 法第百六十一条第三項 → 所得税法 第百六十一条第三項 (Article 161, paragraph (3)), art-161/par-3 — https://japanlaw.org/ja/income-tax-act/art-161/par-3 (e-Gov law ID 340AC0000000033)
- art-291/par-1: この条 → 所得税法施行令 第二百九十一条 (Article 291), art-291 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-291
- art-291-2/par-1: 法第百六十二条第二項 → 所得税法 第百六十二条第二項 (Article 162, paragraph (2)), art-162/par-2 — https://japanlaw.org/ja/income-tax-act/art-162/par-2 (e-Gov law ID 340AC0000000033)
- art-291-2/par-2: 法第百六十二条第二項 → 所得税法 第百六十二条第二項 (Article 162, paragraph (2)), art-162/par-2 — https://japanlaw.org/ja/income-tax-act/art-162/par-2 (e-Gov law ID 340AC0000000033)
- art-291-2/par-2/item-1/sub-3: 第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-8
- art-291-2/par-2/item-2: 前号 → 所得税法施行令 第二百九十一条の二第二項第一号 (Article 291-2, paragraph (2), item (i)), art-291-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-291-2/par-2/item-1
---
## 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 as 令和八年政令第九十三号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/340CO0000000096/20270101_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 280, paragraph (1), item (i) — 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 (所得税法施行令), Article 282, paragraph (1), item (ii) — 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 (所得税法施行令), Article 289, paragraph (1), item (i) — 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-20261106T173921-065, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-066, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-072, 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-20261106T173921-072, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-073, 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-20261106T173921-073, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-074, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-075, 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-20261106T173921-075, 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