# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三章 (Part 2, Chapter 3)
This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.
- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三章 (Part 2, Chapter 3) — address `pt-2/ch-3`
- Text: the text as amended with effect from 2028-01-01 (On 1 January of the year after another part of the amending law comes into force. The exact day is not fixed yet.) — NOT yet in force (revision 20280101_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#pt-2/ch-3
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-2/ch-3
- 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.
---
## 第三章 税額控除 — Chapter III Tax Credits
heading: machine translation, not official
pt-2/ch-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#pt-2/ch-3
### 第二百二十条の二（分配時調整外国税相当額） — Amount Equivalent to the Foreign Tax Adjusted at Distribution
caption: machine translation, not official
art-220-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-220-2
**第一項** 法第九十三条第一項（分配時調整外国税相当額控除）に規定する政令で定める金額は、居住者が支払を受ける集団投資信託（法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する集団投資信託をいう。以下この条において同じ。）の収益の分配に係る次に掲げる金額の合計額とする。
art-220-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-220-2/par-1
The amount specified by Cabinet Order prescribed in Article 93, paragraph (1) (Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution) of the Act is to be the sum of the following amounts pertaining to distributions of proceeds of a group investment trust (meaning a group investment trust prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act; the same applies hereinafter in this Article) for which a Resident receives payment:
machine translation, not official
**一** 法第百七十六条第三項の規定により当該収益の分配に係る所得税の額から控除すべき外国所得税（第三百条第一項（信託財産に係る利子等の課税の特例）に規定する外国所得税をいう。次号において同じ。）の額に、当該収益の分配（法第百八十一条（源泉徴収義務）又は第二百十二条（源泉徴収義務）の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号（非課税所得）に掲げるもののみに対応する部分を除く。）に限る。以下この号において同じ。）の額の総額のうちに当該居住者が支払を受ける収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百七十六条第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の第三百条第九項に規定する外貨建資産割合を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）
art-220-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-220-2/par-1/item-1
the amount calculated by multiplying the amount of foreign income tax (meaning foreign income tax prescribed in Article 300, paragraph (1) (Special Provisions on Taxation of Interest and Similar Income from Trust Property); the same applies in the following item) that is to be deducted from the amount of income tax pertaining to the distribution of proceeds pursuant to Article 176, paragraph (3) of the Act, by the ratio of the amount of the distribution of proceeds for which the Resident receives payment to the total amount of that distribution of proceeds (limited to the portion on which income tax is to be collected pursuant to Article 181 (Obligation to Withhold Taxes) or Article 212 (Obligation to Withhold Taxes) of the Act (excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act); the same applies hereinafter in this item) (or, if that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to the distribution of proceeds, calculated without the deduction under Article 176, paragraph (3) of the Act, by the foreign currency asset ratio prescribed in Article 300, paragraph (9), for the group investment trust pertaining to the distribution of proceeds, calculated as of the last day of the calculation period of the distribution of proceeds, the amount calculated by multiplying by that foreign currency asset ratio);
machine translation, not official
**二** 法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により当該収益の分配に係る所得税の額から控除すべき外国所得税の額に、当該収益の分配（法第百八十一条又は第二百十二条の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号に掲げるもののみに対応する部分を除く。）に限る。以下この号において同じ。）の額の総額のうちに当該居住者が支払を受ける収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百八十条の二第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の第三百六条の二第七項（信託財産に係る利子等の課税の特例）に規定する外貨建資産割合を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）
art-220-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-220-2/par-1/item-2
the amount calculated by multiplying the amount of foreign income tax that is to be deducted from the amount of income tax pertaining to the distribution of proceeds pursuant to Article 180-2, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, by the ratio of the amount of the distribution of proceeds for which the Resident receives payment to the total amount of that distribution of proceeds (limited to the portion on which income tax is to be collected pursuant to Article 181 or Article 212 of the Act (excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) of the Act); the same applies hereinafter in this item) (or, if that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to the distribution of proceeds, calculated without the deduction under Article 180-2, paragraph (3) of the Act, by the foreign currency asset ratio prescribed in Article 306-2, paragraph (7) (Special Provisions on Taxation of Interest and Similar Income from Trust Property), for the group investment trust pertaining to the distribution of proceeds, calculated as of the last day of the calculation period of the distribution of proceeds, the amount calculated by multiplying by that foreign currency asset ratio).
machine translation, not official
### 第二百二十一条（外国所得税の範囲） — Scope of Foreign Income Tax
caption: machine translation, not official
art-221 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221
**第一項** 法第九十五条第一項（外国税額控除）に規定する外国の法令により課される所得税に相当する税で政令で定めるものは、外国の法令に基づき外国又はその地方公共団体により個人の所得を課税標準として課される税（以下この章において「外国所得税」という。）とする。
art-221/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221/par-1
The tax specified by Cabinet Order that is equivalent to the income tax imposed under the laws and regulations of a foreign country prescribed in Article 95, paragraph (1) (Foreign Tax Credit) of the Act is to be a tax imposed by a foreign country or its local government, based on the laws and regulations of a foreign country, with an individual's income as the tax base (hereinafter in this Chapter referred to as "foreign income tax").
machine translation, not official
**第二項** 外国又はその地方公共団体により課される次に掲げる税は、外国所得税に含まれるものとする。
art-221/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221/par-2
The following taxes imposed by a foreign country or its local government are to be included in foreign income tax.
machine translation, not official
**一** 超過所得税その他個人の所得の特定の部分を課税標準として課される税
art-221/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221/par-2/item-1
an excess income tax or other tax imposed with a specific portion of an individual's income as the tax base;
machine translation, not official
**二** 個人の所得又はその特定の部分を課税標準として課される税の附加税
art-221/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221/par-2/item-2
a surtax on a tax imposed with an individual's income or a specific portion thereof as the tax base;
machine translation, not official
**三** 個人の所得を課税標準として課される税と同一の税目に属する税で、個人の特定の所得につき、徴税上の便宜のため、所得に代えて収入金額その他これに準ずるものを課税標準として課されるもの
art-221/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221/par-2/item-3
a tax belonging to the same tax category as a tax imposed with an individual's income as the tax base, which is imposed on specific income of an individual, for the convenience of tax collection, with revenue or something equivalent thereto as the tax base in place of income;
machine translation, not official
**四** 個人の特定の所得につき、所得を課税標準とする税に代え、個人の収入金額その他これに準ずるものを課税標準として課される税
art-221/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221/par-2/item-4
a tax imposed on specific income of an individual with the individual's revenue or something equivalent thereto as the tax base, in place of a tax with income as the tax base.
machine translation, not official
**第三項** 外国又はその地方公共団体により課される次に掲げる税は、外国所得税に含まれないものとする。
art-221/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221/par-3
The following taxes imposed by a foreign country or its local government are not to be included in foreign income tax.
machine translation, not official
**一** 税を納付する者が、当該税の納付後、任意にその金額の全部又は一部の還付を請求することができる税
art-221/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221/par-3/item-1
a tax for which the person who pays the tax may, voluntarily after payment of the tax, claim a refund of all or part of the amount;
machine translation, not official
**二** 税の納付が猶予される期間を、その税の納付をすることとなる者が任意に定めることができる税
art-221/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221/par-3/item-2
a tax for which the person who is to pay the tax may voluntarily determine the period during which payment of the tax is deferred;
machine translation, not official
**三** 複数の税率の中から税の納付をすることとなる者と外国若しくはその地方公共団体又はこれらの者により税率の合意をする権限を付与された者との合意により税率が決定された税（当該複数の税率のうち最も低い税率（当該最も低い税率が当該合意がないものとした場合に適用されるべき税率を上回る場合には当該適用されるべき税率）を上回る部分に限る。）
art-221/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221/par-3/item-3
a tax whose rate is determined, from among multiple tax rates, by agreement between the person who is to pay the tax and a foreign country or its local government or a person granted by them the authority to agree on tax rates (limited to the portion exceeding the lowest of those multiple tax rates (or, if that lowest tax rate exceeds the tax rate that would be applicable in the absence of that agreement, that applicable tax rate));
machine translation, not official
**四** 外国所得税に附帯して課される附帯税に相当する税その他これに類する税
art-221/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221/par-3/item-4
a tax equivalent to an accessory tax imposed in addition to foreign income tax, and any other similar tax.
machine translation, not official
### 第二百二十一条の二（国外所得金額） — Amount of Foreign-Source Income
caption: machine translation, not official
art-221-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-2
**第一項** 法第九十五条第一項（外国税額控除）に規定する政令で定める金額は、居住者の各年分の次に掲げる国外源泉所得（同項に規定する国外源泉所得をいう。以下この章において同じ。）に係る所得の金額の合計額（当該合計額が零を下回る場合には、零）とする。
art-221-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-2/par-1
The amount specified by Cabinet Order prescribed in Article 95, paragraph (1) (Foreign Tax Credit) of the Act is to be the sum of the amounts of income pertaining to the following foreign source income (meaning foreign source income prescribed in that paragraph; the same applies hereinafter in this Chapter) of a Resident for each year (or zero, if that sum is less than zero):
machine translation, not official
**一** 法第九十五条第四項第一号に掲げる国外源泉所得
art-221-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-2/par-1/item-1
foreign source income listed in Article 95, paragraph (4), item (i) of the Act;
machine translation, not official
**二** 法第九十五条第四項第二号から第十七号までに掲げる国外源泉所得（同項第二号から第十四号まで、第十六号及び第十七号に掲げる国外源泉所得にあつては、同項第一号に掲げる国外源泉所得に該当するものを除く。）
art-221-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-2/par-1/item-2
foreign source income listed in Article 95, paragraph (4), items (ii) through (xvii) of the Act (for foreign source income listed in items (ii) through (xiv), (xvi) and (xvii) of that paragraph, excluding that which falls under foreign source income listed in item (i) of that paragraph).
machine translation, not official
### 第二百二十一条の三（国外事業所等帰属所得に係る所得の金額の計算） — Calculation of the Amount of Income Pertaining to Income Attributable to a Foreign Office or Similar Establishment
caption: machine translation, not official
art-221-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3
**第一項** 居住者の各年分の前条第一号に掲げる国外源泉所得（以下第二百二十一条の五（特定の内部取引に係る国外事業所等帰属所得に係る所得の金額の計算）までにおいて「国外事業所等帰属所得」という。）に係る所得の金額は、居住者のその年の国外事業所等（法第九十五条第四項第一号（外国税額控除）に規定する国外事業所等をいう。以下第二百二十一条の五までにおいて同じ。）を通じて行う事業に係る所得のみについて所得税を課するものとした場合に課税標準となるべき金額とする。
art-221-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-1
The amount of income pertaining to the foreign source income listed in item (i) of the preceding Article for a Resident for each year (hereinafter in this Article through Article 221-5 (Calculation of the Amount of Income Pertaining to Income Attributable to a Foreign Office or Similar Establishment Pertaining to Specific Internal Dealings) referred to as "income attributable to a foreign office or similar establishment") is to be the amount that would be the tax base if income tax were imposed only on income pertaining to business that the Resident carries on through the Resident's foreign office or similar establishment (meaning a foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) (Foreign Tax Credit) of the Act; the same applies hereinafter through Article 221-5) for that year.
machine translation, not official
**第二項** 居住者の各年分の国外事業所等帰属所得に係る所得の金額の計算上その年分の課税標準となるべき金額は、別段の定めがあるものを除き、居住者の国外事業所等を通じて行う事業につき、居住者の各年分の所得の金額の計算に関する所得税に関する法令の規定に準じて計算した場合にその年分の総所得金額、退職所得金額及び山林所得金額となる金額とする。
art-221-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-2
The amount that is to be the tax base for a year in calculating the amount of income pertaining to income attributable to a foreign office or similar establishment of a Resident for each year is, except as otherwise provided, to be the amount that would be the gross income, the amount of retirement income and the amount of timber income for that year if calculated for business that the Resident carries on through the Resident's foreign office or similar establishment, in accordance with the provisions of laws and regulations relating to income tax concerning the calculation of the amount of income of a Resident for each year.
machine translation, not official
**第三項** 居住者の各年分の国外事業所等帰属所得に係る所得の金額につき、前項の規定により法第三十七条（必要経費）の規定に準じて計算する場合には、同条第一項に規定する販売費、一般管理費その他同項に規定する所得を生ずべき業務について生じた費用及び同条第二項に規定する山林の植林費、取得に要した費用、管理費、伐採費その他その山林の育成又は譲渡に要した費用のうち内部取引（法第九十五条第四項第一号に規定する内部取引をいう。以下この条、次条第二項及び第二百二十一条の五において同じ。）に係るものについては、債務の確定しないものを含むものとする。
art-221-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-3
Where the amount of income pertaining to income attributable to a foreign office or similar establishment of a Resident for each year is calculated pursuant to the preceding paragraph in accordance with Article 37 (Necessary Expenses) of the Act, the selling expenses, general administrative expenses and other expenses prescribed in paragraph (1) of that Article arising in connection with the business generating the income prescribed in that paragraph, and the costs of afforestation of forested land, the expenses required for acquisition, management expenses, felling expenses and other expenses required for growing or transferring that forested land prescribed in paragraph (2) of that Article, are to include, for those pertaining to internal dealings (meaning internal dealings prescribed in Article 95, paragraph (4), item (i) of the Act; the same applies hereinafter in this Article, paragraph (2) of the following Article and Article 221-5), those for which the obligation has not been finalized.
machine translation, not official
**第四項** 居住者の各年分の国外事業所等帰属所得に係る所得の金額につき、第二項の規定により法第五十二条（貸倒引当金）の規定に準じて計算する場合には、同条第一項及び第二項に規定する金銭債権には、当該居住者の国外事業所等と事業場等（法第九十五条第四項第一号に規定する事業場等をいう。次項、次条第二項及び第二百二十一条の五において同じ。）との間の内部取引に係る金銭債権に相当するものは、含まれないものとする。
art-221-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-4
Where the amount of income pertaining to income attributable to a foreign office or similar establishment of a Resident for each year is calculated pursuant to paragraph (2) in accordance with Article 52 (Bad Debt Reserves) of the Act, the monetary claims prescribed in paragraphs (1) and (2) of that Article are not to include those corresponding to a monetary claim pertaining to an internal dealing between the Resident's foreign office or similar establishment and a place of business or similar place (meaning a place of business or similar place prescribed in Article 95, paragraph (4), item (i) of the Act; the same applies in the following paragraph, paragraph (2) of the following Article and Article 221-5).
machine translation, not official
**第五項** 居住者の国外事業所等と事業場等との間で当該国外事業所等における資産の購入その他資産の取得に相当する内部取引がある場合には、その内部取引の時にその内部取引に係る資産を取得したものとして、第二項の規定により準じて計算することとされる居住者の各年分の所得の金額の計算に関する所得税に関する法令の規定を適用する。
art-221-3/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-5
Where there is an internal dealing, between a Resident's foreign office or similar establishment and a place of business or similar place, that corresponds to the purchase or other acquisition of an asset at that foreign office or similar establishment, the provisions of laws and regulations relating to income tax concerning the calculation of the amount of income of the Resident for each year that are to be applied by analogy in the calculation pursuant to paragraph (2) are to be applied on the basis that the asset pertaining to that internal dealing was acquired at the time of that internal dealing.
machine translation, not official
**第六項** 第一項の規定を適用する場合において、居住者のその年分の不動産所得の金額、事業所得の金額又は雑所得の金額（事業所得の金額及び雑所得の金額のうち山林の伐採又は譲渡に係るものを除く。）の計算上必要経費に算入された金額のうちに法第三十七条第一項に規定する販売費、一般管理費その他の費用で国外事業所等帰属所得に係る所得を生ずべき業務とそれ以外の業務の双方に関連して生じたものの額（以下この項及び次項において「共通費用の額」という。）があるときは、当該共通費用の額は、これらの業務に係る収入金額、資産の価額、使用人の数その他の基準のうちこれらの業務の内容及び費用の性質に照らして合理的と認められる基準により国外事業所等帰属所得に係る所得の金額の計算上の必要経費として配分するものとする。
art-221-3/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-6
Where, in applying the provisions of paragraph (1), among the amounts included in necessary expenses in calculating a Resident's amount of real property income, amount of business income or amount of miscellaneous income for that year (excluding, from the amount of business income and the amount of miscellaneous income, those pertaining to the felling of trees in forested land or the transfer of forested land) there is an amount of selling expenses, general administrative expenses or other expenses prescribed in Article 37, paragraph (1) of the Act that arose in connection with both the business generating income pertaining to income attributable to a foreign office or similar establishment and other business (hereinafter in this paragraph and the following paragraph referred to as the "amount of common expenses"), that amount of common expenses is to be allocated as necessary expenses in calculating the amount of income pertaining to income attributable to a foreign office or similar establishment, on the basis of whichever of revenue pertaining to those businesses, the value of assets, the number of employees or other criteria is found to be reasonable in light of the content of those businesses and the nature of the expenses.
machine translation, not official
**第七項** 前項の規定による共通費用の額の配分を行つた居住者は、当該配分の計算の基礎となる事項を記載した書類その他の財務省令で定める書類を作成しなければならない。
art-221-3/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-7
A Resident who has made the allocation of the amount of common expenses pursuant to the preceding paragraph must prepare documents specified by Ministry of Finance Order, such as a document stating the matters forming the basis of the calculation of that allocation.
machine translation, not official
**第八項** 法第九十五条第一項から第三項までの規定の適用を受ける居住者は、確定申告書、修正申告書又は更正請求書にその年分の国外事業所等帰属所得に係る所得の金額の計算に関する明細を記載した書類を添付しなければならない。
art-221-3/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-8
A Resident who receives the application of Article 95, paragraphs (1) through (3) of the Act must attach to the Tax Return, Amended Return or written request for Reassessment a document stating the particulars of the calculation of the amount of income pertaining to income attributable to a foreign office or similar establishment for that year.
machine translation, not official
### 第二百二十一条の四（国外事業所等に帰せられるべき純資産に対応する負債の利子） — Interest on Liabilities Corresponding to Net Assets to Be Attributed to a Foreign Office or Similar Establishment
caption: machine translation, not official
art-221-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4
**第一項** 居住者の各年の国外事業所等を通じて行う事業に係る負債の利子（手形の割引料その他経済的な性質が利子に準ずるものを含む。次項において同じ。）の額のうち、当該国外事業所等に係る純資産の額（その年分の当該国外事業所等に係る資産の帳簿価額の平均的な残高として合理的な方法により計算した金額からその年分の当該国外事業所等に係る負債の帳簿価額の平均的な残高として合理的な方法により計算した金額を控除した残額をいう。）が当該国外事業所等に帰せられるべき純資産の額に満たない場合におけるその満たない金額に対応する部分の金額は、その居住者のその年分の国外事業所等帰属所得に係る所得の金額の計算上、必要経費に算入しない。
art-221-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-1
Of the amount of interest on liabilities (including discount charges on bills and other things whose economic nature is equivalent to interest; the same applies in the following paragraph) pertaining to business that a Resident carries on through a foreign office or similar establishment in each year, if the amount of net assets pertaining to that foreign office or similar establishment (meaning the remainder obtained by deducting the amount calculated by a reasonable method as the average balance of the book value of liabilities pertaining to that foreign office or similar establishment for that year from the amount calculated by a reasonable method as the average balance of the book value of assets pertaining to that foreign office or similar establishment for that year) falls short of the amount of net assets to be attributed to that foreign office or similar establishment, the amount of the portion corresponding to the amount of that shortfall is not to be included in necessary expenses in calculating the amount of income pertaining to income attributable to a foreign office or similar establishment of that Resident for that year.
machine translation, not official
**第二項** 前項に規定する負債の利子の額は、次に掲げる金額の合計額とする。
art-221-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-2
The amount of interest on liabilities prescribed in the preceding paragraph is to be the sum of the following amounts:
machine translation, not official
**一** 国外事業所等を通じて行う事業に係る負債の利子の額（次号及び第三号に掲げる金額を除く。）
art-221-4/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-2/item-1
the amount of interest on liabilities pertaining to business carried on through a foreign office or similar establishment (excluding the amounts listed in the following item and item (iii));
machine translation, not official
**二** 内部取引において居住者の国外事業所等から当該居住者の事業場等に対して支払う利子に該当することとなるものの金額
art-221-4/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-2/item-2
the amount that is to fall under interest paid, in an internal dealing, from the Resident's foreign office or similar establishment to the Resident's place of business or similar place;
machine translation, not official
**三** 前条第六項に規定する共通費用の額のうち同項の規定により国外事業所等帰属所得に係る所得の金額の計算上の必要経費として配分した金額に含まれる負債の利子の額
art-221-4/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-2/item-3
of the amount of common expenses prescribed in paragraph (6) of the preceding Article, the amount of interest on liabilities included in the amount allocated pursuant to that paragraph as necessary expenses in calculating the amount of income pertaining to income attributable to a foreign office or similar establishment.
machine translation, not official
**第三項** 第一項に規定する国外事業所等に帰せられるべき純資産の額は、次に掲げるいずれかの方法により計算した金額とする。
art-221-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3
The amount of net assets to be attributed to a foreign office or similar establishment prescribed in paragraph (1) is to be the amount calculated by any of the following methods:
machine translation, not official
**一** 資本配賦法（居住者のイに掲げる金額からロに掲げる金額を控除した残額に、ハに掲げる金額のニに掲げる金額に対する割合を乗じて計算した金額をもつて国外事業所等に帰せられるべき純資産の額とする方法をいう。）
art-221-4/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-1
the capital allocation method (meaning a method of treating, as the net assets to be attributed to a foreign office or similar establishment, the amount calculated by multiplying the remainder for the Resident obtained by deducting the amount listed in (b) from the amount listed in (a), by the ratio of the amount listed in (c) to the amount listed in (d));
machine translation, not official
**イ** 当該居住者のその年の総資産の帳簿価額の平均的な残高として合理的な方法により計算した金額
art-221-4/par-3/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-1/sub-1
the amount calculated by a reasonable method as the average balance of the book value of that Resident's total assets for that year;
machine translation, not official
**ロ** 当該居住者のその年の総負債の帳簿価額の平均的な残高として合理的な方法により計算した金額
art-221-4/par-3/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-1/sub-2
the amount calculated by a reasonable method as the average balance of the book value of that Resident's total liabilities for that year;
machine translation, not official
**ハ** 当該居住者のその年十二月三十一日（その者がその年の中途において死亡し又は出国をした場合には、その死亡又は出国の時。以下この項、次項及び第六項において同じ。）における当該国外事業所等に帰せられる資産の額について、取引の相手方の契約不履行その他の財務省令で定める理由により発生し得る危険（以下この項及び次項において「発生し得る危険」という。）を勘案して計算した金額
art-221-4/par-3/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-1/sub-3
the amount calculated, with respect to the amount of assets to be attributed to that foreign office or similar establishment as of December 31 of that year of that Resident (or, if that person dies or has an Absence From Japan in the course of that year, at the time of that death or Absence From Japan; the same applies hereinafter in this paragraph, the following paragraph and paragraph (6)), by taking into account the risk that may arise (hereinafter in this paragraph and the following paragraph referred to as the "risk that may arise") for reasons specified by Ministry of Finance Order, such as nonperformance of a contract by the counterparty to a transaction;
machine translation, not official
**ニ** 当該居住者のその年十二月三十一日における総資産の額について、発生し得る危険を勘案して計算した金額
art-221-4/par-3/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-1/sub-4
the amount calculated by taking into account the risk that may arise with respect to the amount of total assets of that Resident as of December 31 of that year;
machine translation, not official
**二** 同業個人比準法（居住者のその年十二月三十一日における国外事業所等に帰せられる資産の額について発生し得る危険を勘案して計算した金額に、イに掲げる金額のロに掲げる金額に対する割合を乗じて計算した金額をもつて国外事業所等に帰せられるべき純資産の額とする方法をいう。）
art-221-4/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-2
the comparable individual method (meaning a method of treating, as the net assets to be attributed to a foreign office or similar establishment, the amount calculated by multiplying the amount calculated by taking into account the risk that may arise with respect to the amount of assets to be attributed to the foreign office or similar establishment of the Resident as of December 31 of that year, by the ratio of the amount listed in (a) to the amount listed in (b)):
machine translation, not official
**イ** 比較対象者（当該居住者の国外事業所等を通じて行う主たる事業と同種の事業を国外事業所等所在地国（当該国外事業所等が所在する国又は地域をいう。以下この号及び第六項第二号において同じ。）において行う個人（当該個人が国外事業所等所在地国に住所又は居所を有する個人以外の個人である場合には、当該国外事業所等所在地国の国外事業所等を通じて当該同種の事業を行うものに限る。）で、その同種の事業に係る事業規模その他の状況が類似するものをいう。以下この号及び同項第二号において同じ。）のその年の前年以前三年内の各年のうちいずれかの年（当該比較対象者の純資産の額の総資産の額に対する割合が当該同種の事業を行う個人の当該割合に比して著しく高い場合として財務省令で定める場合に該当する年を除く。以下この号及び同項第二号において「比較対象年」という。）の十二月三十一日において貸借対照表に計上されている当該比較対象者の純資産の額（当該比較対象者が国外事業所等所在地国に住所又は居所を有する個人以外の個人である場合には、当該個人の国外事業所等（当該国外事業所等所在地国に所在するものに限る。）に係る純資産の額）
art-221-4/par-3/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-2/sub-1
the amount of net assets of a comparable individual (meaning an individual who carries on, in the country or region where the foreign office is located (meaning the country or region where that foreign office or similar establishment is located; the same applies hereinafter in this item and paragraph (6), item (ii)), a business of the same kind as the principal business that the Resident carries on through the Resident's foreign office or similar establishment (limited, where that individual is an individual other than one who has a domicile or residence in the country or region where the foreign office is located, to one who carries on that same kind of business through a foreign office or similar establishment in the country or region where the foreign office is located), and whose business scale and other circumstances relating to that same kind of business are similar; the same applies hereinafter in this item and item (ii) of that paragraph) that are recorded on the balance sheet as of December 31 of any one of the years within the three years up to and including the year preceding that year (excluding a year that falls under a case specified by Ministry of Finance Order as one in which the ratio of the net assets to the total assets of that comparable individual is significantly higher than that ratio of an individual who carries on that same kind of business; hereinafter in this item and item (ii) of that paragraph referred to as a "comparison year") (or, where that comparable individual is an individual other than one who has a domicile or residence in the country or region where the foreign office is located, the amount of net assets pertaining to that individual's foreign office or similar establishment (limited to one located in the country or region where the foreign office is located));
machine translation, not official
**ロ** 比較対象者の比較対象年の十二月三十一日における総資産の額（当該比較対象者が国外事業所等所在地国に住所又は居所を有する個人以外の個人である場合には、当該個人の国外事業所等（当該国外事業所等所在地国に所在するものに限る。）に係る資産の額）について、発生し得る危険を勘案して計算した金額
art-221-4/par-3/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-2/sub-2
the amount calculated by taking into account the risk that may arise with respect to the amount of total assets of the comparable individual as of December 31 of the comparison year (or, where that comparable individual is an individual other than one who has a domicile or residence in the country or region where the foreign office is located, the amount of assets pertaining to that individual's foreign office or similar establishment (limited to one located in the country or region where the foreign office is located)).
machine translation, not official
**第四項** 前項第一号ハ若しくはニに掲げる金額又は同項第二号に規定する居住者のその年十二月三十一日における国外事業所等に帰せられる資産の額について発生し得る危険を勘案して計算した金額（以下この項及び次項において「危険勘案資産額」という。）に関し、居住者の行う事業の特性、規模その他の事情により、その年分以後の各年分の確定申告期限までに当該危険勘案資産額を計算することが困難な常況にあると認められる場合には、その年七月一日から十二月三十一日までの間の一定の日における前項第一号ハ若しくは同項第二号に規定する居住者の国外事業所等に帰せられる資産の額又は同項第一号ニに規定する居住者の総資産の額について発生し得る危険を勘案して計算した金額をもつて当該危険勘案資産額とすることができる。
art-221-4/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-4
Where, with respect to the amount listed in item (i), (c) or (d) of the preceding paragraph, or the amount calculated by taking into account the risk that may arise with respect to the amount of assets to be attributed to the foreign office or similar establishment of the Resident as of December 31 of that year prescribed in item (ii) of that paragraph (hereinafter in this paragraph and the following paragraph referred to as "risk-weighted assets"), it is found that, due to the characteristics or scale of the business carried on by the Resident or other circumstances, the Resident is habitually in a situation where it is difficult to calculate those risk-weighted assets by the Filing Deadline for each of that year and subsequent years, the amount calculated by taking into account the risk that may arise with respect to the amount of assets to be attributed to the foreign office or similar establishment of the Resident prescribed in item (i), (c) of the preceding paragraph or item (ii) of that paragraph, or the amount of total assets of the Resident prescribed in item (i), (d) of that paragraph, as of a certain date between July 1 and December 31 of that year may be treated as those risk-weighted assets.
machine translation, not official
**第五項** 前項の規定は、同項の規定の適用を受けようとする最初の年の翌年三月十五日までに、納税地の所轄税務署長に対し、同項に規定する確定申告期限までに危険勘案資産額を計算することが困難である理由、同項に規定する一定の日その他の財務省令で定める事項を記載した届出書を提出した場合に限り、適用する。
art-221-4/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-5
The provisions of the preceding paragraph apply only where, by March 15 of the year following the first year in which the Resident seeks to receive the application of that paragraph, the Resident has submitted to the competent district director with jurisdiction over the place for tax payment a written notice stating the reasons for which it is difficult to calculate risk-weighted assets by the Filing Deadline prescribed in that paragraph, the certain date prescribed in that paragraph and other matters specified by Ministry of Finance Order.
machine translation, not official
**第六項** 第三項各号に規定する居住者は、同項の規定にかかわらず、同項第一号に定める方法は第一号に掲げる方法とし、同項第二号に定める方法は第二号に掲げる方法とすることができる。
art-221-4/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-6
A Resident prescribed in the items of paragraph (3) may, notwithstanding that paragraph, make the method provided for in item (i) of that paragraph the method listed in item (i), and the method provided for in item (ii) of that paragraph the method listed in item (ii).
machine translation, not official
**一** 資本配賦簡便法（第三項第一号イに掲げる金額から同号ロに掲げる金額を控除した残額に、イに掲げる金額のロに掲げる金額に対する割合を乗じて計算する方法をいう。）
art-221-4/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-6/item-1
the simplified capital allocation method (meaning a method of calculating by multiplying the remainder obtained by deducting the amount listed in paragraph (3), item (i), (b) from the amount listed in item (i), (a) of that paragraph, by the ratio of the amount listed in (a) below to the amount listed in (b) below):
machine translation, not official
**イ** 当該居住者のその年十二月三十一日における当該国外事業所等に帰せられる資産の帳簿価額
art-221-4/par-6/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-6/item-1/sub-1
the book value of assets to be attributed to that foreign office or similar establishment of that Resident as of December 31 of that year;
machine translation, not official
**ロ** 当該居住者のその年十二月三十一日において貸借対照表に計上されている総資産の帳簿価額
art-221-4/par-6/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-6/item-1/sub-2
the book value of total assets recorded on the balance sheet of that Resident as of December 31 of that year;
machine translation, not official
**二** 簿価資産資本比率比準法（当該居住者のその年の国外事業所等に帰せられる資産の帳簿価額の平均的な残高として合理的な方法により計算した金額に、イに掲げる金額のロに掲げる金額に対する割合を乗じて計算する方法をいう。）
art-221-4/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-6/item-2
the book value asset-to-capital ratio comparison method (meaning a method of calculating by multiplying the amount calculated by a reasonable method as the average balance of the book value of assets to be attributed to the Resident's foreign office or similar establishment for that year, by the ratio of the amount listed in (a) to the amount listed in (b)):
machine translation, not official
**イ** 比較対象者の比較対象年の十二月三十一日において貸借対照表に計上されている純資産の額（当該比較対象者が国外事業所等所在地国に住所又は居所を有する個人以外の個人である場合には、当該個人の国外事業所等（当該国外事業所等所在地国に所在するものに限る。）に係る純資産の額）
art-221-4/par-6/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-6/item-2/sub-1
the amount of net assets of the comparable individual recorded on the balance sheet as of December 31 of the comparison year (or, where that comparable individual is an individual other than one who has a domicile or residence in the country or region where the foreign office is located, the amount of net assets pertaining to that individual's foreign office or similar establishment (limited to one located in the country or region where the foreign office is located));
machine translation, not official
**ロ** 比較対象者の比較対象年の十二月三十一日において貸借対照表に計上されている総資産の額（当該比較対象者が国外事業所等所在地国に住所又は居所を有する個人以外の個人である場合には、当該個人の国外事業所等（当該国外事業所等所在地国に所在するものに限る。）に係る資産の額）
art-221-4/par-6/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-6/item-2/sub-2
the amount of total assets of the comparable individual recorded on the balance sheet as of December 31 of the comparison year (or, where that comparable individual is an individual other than one who has a domicile or residence in the country or region where the foreign office is located, the amount of assets pertaining to that individual's foreign office or similar establishment (limited to one located in the country or region where the foreign office is located)).
machine translation, not official
**第七項** その年の前年分の国外事業所等に帰せられるべき純資産の額（第一項に規定する国外事業所等に帰せられるべき純資産の額をいう。以下この項において同じ。）を資本配賦法等（第三項第一号又は前項第一号に掲げる方法をいう。以下この項において同じ。）により計算した居住者がその年分の当該国外事業所等に帰せられるべき純資産の額を計算する場合には、当該居住者の当該国外事業所等を通じて行う事業の種類の変更その他これに類する事情がある場合に限り同業個人比準法等（第三項第二号又は前項第二号に掲げる方法をいう。以下この項において同じ。）により計算することができるものとし、その年の前年分の国外事業所等に帰せられるべき純資産の額を同業個人比準法等により計算した居住者がその年分の当該国外事業所等に帰せられるべき純資産の額を計算する場合には、当該居住者の当該国外事業所等を通じて行う事業の種類の変更その他これに類する事情がある場合に限り資本配賦法等により計算することができるものとする。
art-221-4/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-7
Where a Resident who calculated, by the capital allocation method, etc. (meaning the method listed in paragraph (3), item (i) or item (i) of the preceding paragraph; the same applies hereinafter in this paragraph), the amount of net assets to be attributed to a foreign office or similar establishment for the year preceding that year (meaning the amount of net assets to be attributed to a foreign office or similar establishment prescribed in paragraph (1); the same applies hereinafter in this paragraph) calculates the amount of net assets to be attributed to that foreign office or similar establishment for that year, the Resident may calculate it by the comparable individual method, etc. (meaning the method listed in paragraph (3), item (ii) or item (ii) of the preceding paragraph; the same applies hereinafter in this paragraph) only where there is a change in the type of business that the Resident carries on through that foreign office or similar establishment or any other similar circumstance, and where a Resident who calculated the amount of net assets to be attributed to a foreign office or similar establishment for the year preceding that year by the comparable individual method, etc. calculates the amount of net assets to be attributed to that foreign office or similar establishment for that year, the Resident may calculate it by the capital allocation method, etc. only where there is a change in the type of business that the Resident carries on through that foreign office or similar establishment or any other similar circumstance.
machine translation, not official
**第八項** 第一項に規定する満たない金額に対応する部分の金額は、同項に規定する負債の利子の額に、同項に規定する国外事業所等に帰せられるべき純資産の額から第一号に掲げる金額を控除した残額（当該残額が第二号に掲げる金額を超える場合には、同号に掲げる金額）の第二号に掲げる金額に対する割合を乗じて計算した金額とする。
art-221-4/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-8
The amount of the portion corresponding to the shortfall prescribed in paragraph (1) is to be the amount calculated by multiplying the amount of interest on liabilities prescribed in that paragraph by the ratio of the remainder obtained by deducting the amount listed in item (i) from the amount of net assets to be attributed to the foreign office or similar establishment prescribed in that paragraph (or, if that remainder exceeds the amount listed in item (ii), the amount listed in item (ii)) to the amount listed in item (ii).
machine translation, not official
**一** 当該居住者のその年分の当該国外事業所等に係る第一項に規定する純資産の額
art-221-4/par-8/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-8/item-1
the amount of net assets prescribed in paragraph (1) pertaining to that foreign office or similar establishment of that Resident for that year;
machine translation, not official
**二** 当該居住者のその年分の当該国外事業所等に帰せられる負債（第一項に規定する利子の支払の基因となるものその他資金の調達に係るものに限る。）の帳簿価額の平均的な残高として合理的な方法により計算した金額
art-221-4/par-8/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-8/item-2
the amount calculated by a reasonable method as the average balance of the book value of liabilities to be attributed to that foreign office or similar establishment of that Resident for that year (limited to those that are the cause of payment of the interest prescribed in paragraph (1) and others pertaining to the raising of funds).
machine translation, not official
**第九項** 第一項及び第三項第一号の帳簿価額は、当該居住者がその会計帳簿に記載した資産又は負債の金額によるものとする。
art-221-4/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-9
The book value referred to in paragraph (1) and paragraph (3), item (i) is to be the amount of assets or liabilities that the Resident has entered in the Resident's accounting books.
machine translation, not official
**第十項** 第一項の規定は、確定申告書、修正申告書又は更正請求書に同項の規定により必要経費に算入されない金額及びその計算に関する明細を記載した書類の添付があり、かつ、国外事業所等に帰せられるべき純資産の額の計算の基礎となる事項を記載した書類その他の財務省令で定める書類の保存がある場合に限り、適用する。
art-221-4/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-10
The provisions of paragraph (1) apply only where a document stating the amount not included in necessary expenses pursuant to that paragraph and particulars of its calculation is attached to the Tax Return, Amended Return or written request for Reassessment, and where documents specified by Ministry of Finance Order, such as a document stating the matters forming the basis of the calculation of the amount of net assets to be attributed to a foreign office or similar establishment, are retained.
machine translation, not official
**第十一項** 税務署長は、第一項の規定により必要経費に算入されない金額の全部又は一部につき前項の書類の保存がない場合においても、当該書類の保存がなかつたことについてやむを得ない事情があると認めるときは、当該書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-221-4/par-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-11
Even where the documents referred to in the preceding paragraph have not been retained for all or part of the amount not included in necessary expenses pursuant to paragraph (1), if the district director finds that there were unavoidable circumstances for the failure to retain those documents, the district director may apply the provisions of paragraph (1) only where those documents have been submitted.
machine translation, not official
### 第二百二十一条の五（特定の内部取引に係る国外事業所等帰属所得に係る所得の金額の計算） — Calculation of the Amount of Income Pertaining to Income Attributable to a Foreign Office or Similar Establishment Pertaining to Specific Internal Dealings
caption: machine translation, not official
art-221-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-5
**第一項** 居住者の国外事業所等と事業場等との間で資産（法第九十五条第四項第三号又は第五号（外国税額控除）に掲げる国外源泉所得を生ずべき資産に限る。以下この条において同じ。）の当該国外事業所等による取得又は譲渡に相当する内部取引があつた場合には、当該内部取引は当該資産の内部取引の直前の価額に相当する金額により行われたものとして、当該居住者の各年分の国外事業所等帰属所得に係る所得の金額を計算する。
art-221-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-5/par-1
Where there is an internal dealing, between a Resident's foreign office or similar establishment and a place of business or similar place, that corresponds to the acquisition or transfer by that foreign office or similar establishment of an asset (limited to an asset that is to generate foreign source income listed in Article 95, paragraph (4), item (iii) or (v) (Foreign Tax Credit) of the Act; the same applies hereinafter in this Article), the amount of income pertaining to income attributable to a foreign office or similar establishment of that Resident for each year is calculated on the basis that that internal dealing was carried out at an amount equivalent to the value of that asset immediately before the internal dealing.
machine translation, not official
**第二項** 前項に規定する直前の価額に相当する金額とは、居住者の国外事業所等と事業場等との間の内部取引が次の各号に掲げる内部取引のいずれに該当するかに応じ、当該各号に定める金額とする。
art-221-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-5/par-2
The amount equivalent to the value immediately before prescribed in the preceding paragraph is, depending on which of the internal dealings listed in the following items the internal dealing between the Resident's foreign office or similar establishment and place of business or similar place falls under, the amount provided for in the relevant item:
machine translation, not official
**一** 国外事業所等による資産の取得に相当する内部取引 当該内部取引の時に当該内部取引に係る資産の他の者への譲渡があつたものとみなして当該資産の譲渡により生ずべきその者の各年分の事業所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額を計算するとした場合に当該資産の譲渡に係る原価の額とされる金額に相当する金額
art-221-5/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-5/par-2/item-1
an internal dealing that corresponds to the acquisition of an asset by a foreign office or similar establishment: the amount equivalent to the amount that would be treated as the cost pertaining to the transfer of assets if the amount of business income, amount of timber income, amount of capital gains or amount of miscellaneous income of that person for each year that is to arise from that transfer of assets were calculated on the assumption that there had been, at the time of that internal dealing, a transfer to another person of the asset pertaining to that internal dealing;
machine translation, not official
**二** 国外事業所等による資産の譲渡に相当する内部取引 当該内部取引の時に当該内部取引に係る資産の他の者への譲渡があつたものとみなして当該資産の譲渡により生ずべきその者の各年分の国外事業所等帰属所得に係る所得の金額を計算するとした場合に当該資産の譲渡に係る原価の額とされる金額に相当する金額
art-221-5/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-5/par-2/item-2
an internal dealing that corresponds to the transfer of an asset by a foreign office or similar establishment: the amount equivalent to the amount that would be treated as the cost pertaining to the transfer of assets if the amount of income pertaining to income attributable to a foreign office or similar establishment of that person for each year that is to arise from that transfer of assets were calculated on the assumption that there had been, at the time of that internal dealing, a transfer to another person of the asset pertaining to that internal dealing.
machine translation, not official
**第三項** 第一項の規定の適用がある場合の居住者の国外事業所等と事業場等との間の内部取引（当該国外事業所等による資産の取得に相当する内部取引に限る。以下この項において同じ。）に係る当該資産の当該国外事業所等における取得価額は、前項第一号に定める金額（当該内部取引による取得のために要した費用がある場合には、その費用の額を加算した金額）とする。
art-221-5/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-5/par-3
Where the provisions of paragraph (1) apply, the acquisition price at that foreign office or similar establishment of the asset pertaining to an internal dealing between a Resident's foreign office or similar establishment and a place of business or similar place (limited to an internal dealing that corresponds to the acquisition of an asset by that foreign office or similar establishment; the same applies hereinafter in this paragraph) is to be the amount provided for in item (i) of the preceding paragraph (or, if there are expenses required for the acquisition by that internal dealing, the amount to which the amount of those expenses is added).
machine translation, not official
### 第二百二十一条の六（その他の国外源泉所得に係る所得の金額の計算） — Calculation of the Amount of Income Pertaining to Other Foreign Source Income
caption: machine translation, not official
art-221-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-6
**第一項** 第二百二十一条の二第二号（国外所得金額）に掲げる国外源泉所得に係る所得の金額は、同号に掲げる国外源泉所得に係る所得のみについて各年分の所得税を課するものとした場合に課税標準となるべきその年分の総所得金額、退職所得金額及び山林所得金額の合計額に相当する金額とする。
art-221-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-6/par-1
The amount of income pertaining to the foreign source income listed in Article 221-2, item (ii) (Amount of Foreign-Source Income) is to be the amount equivalent to the sum of the gross income, the amount of retirement income and the amount of timber income for that year that would be the tax base if income tax for each year were imposed only on income pertaining to the foreign source income listed in that item.
machine translation, not official
**第二項** 居住者のその年分の不動産所得の金額、事業所得の金額又は雑所得の金額（事業所得の金額及び雑所得の金額のうち山林の伐採又は譲渡に係るものを除く。）の計算上必要経費に算入された金額のうちに法第三十七条第一項（必要経費）に規定する販売費、一般管理費その他の費用で第二百二十一条の二第二号に掲げる所得を生ずべき業務とそれ以外の業務の双方に関連して生じたものの額（以下この項及び次項において「共通費用の額」という。）があるときは、当該共通費用の額は、これらの業務に係る収入金額、資産の価額、使用人の数その他の基準のうちこれらの業務の内容及び費用の性質に照らして合理的と認められる基準により同号に掲げる国外源泉所得に係る所得の金額の計算上の必要経費として配分するものとする。
art-221-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-6/par-2
Where, among the amounts included in necessary expenses in calculating a Resident's amount of real property income, amount of business income or amount of miscellaneous income for that year (excluding, from the amount of business income and the amount of miscellaneous income, those pertaining to the felling of trees in forested land or the transfer of forested land) there is an amount of selling expenses, general administrative expenses or other expenses prescribed in Article 37, paragraph (1) (Necessary Expenses) of the Act that arose in connection with both the business generating income listed in Article 221-2, item (ii) and other business (hereinafter in this paragraph and the following paragraph referred to as the "amount of common expenses"), that amount of common expenses is to be allocated as necessary expenses in calculating the amount of income pertaining to the foreign source income listed in that item, on the basis of whichever of revenue pertaining to those businesses, the value of assets, the number of employees or other criteria is found to be reasonable in light of the content of those businesses and the nature of the expenses.
machine translation, not official
**第三項** 前項の規定による共通費用の額の配分を行つた居住者は、当該配分の計算の基礎となる事項を記載した書類その他の財務省令で定める書類を作成しなければならない。
art-221-6/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-6/par-3
A Resident who has made the allocation of the amount of common expenses pursuant to the preceding paragraph must prepare documents specified by Ministry of Finance Order, such as a document stating the matters forming the basis of the calculation of that allocation.
machine translation, not official
**第四項** 法第九十五条第一項から第三項まで（外国税額控除）の規定の適用を受ける居住者は、確定申告書、修正申告書又は更正請求書にその年分の第二百二十一条の二第二号に掲げる国外源泉所得に係る所得の金額の計算に関する明細を記載した書類を添付しなければならない。
art-221-6/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-6/par-4
A Resident who receives the application of Article 95, paragraphs (1) through (3) (Foreign Tax Credit) of the Act must attach to the Tax Return, Amended Return or written request for Reassessment a document stating the particulars of the calculation of the amount of income pertaining to the foreign source income listed in Article 221-2, item (ii) for that year.
machine translation, not official
### 第二百二十二条（控除限度額の計算） — Calculation of the Maximum Credit
caption: machine translation, not official
art-222 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-222
**第一項** 法第九十五条第一項（外国税額控除）に規定する政令で定めるところにより計算した金額は、同項の居住者のその年分の所得税の額（同条の規定を適用しないで計算した場合の所得税の額とし、附帯税の額を除く。）に、その年分の所得総額のうちにその年分の調整国外所得金額の占める割合を乗じて計算した金額とする。
art-222/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-222/par-1
The amount calculated as specified by Cabinet Order prescribed in Article 95, paragraph (1) (Foreign Tax Credit) of the Act is to be the amount calculated by multiplying the amount of income tax for that year of the Resident referred to in that paragraph (meaning the amount of income tax calculated without applying that Article, and excluding the amount of accessory tax) by the proportion that the adjusted amount of foreign-source income for that year bears to the aggregate income for that year.
machine translation, not official
**第二項** 前項に規定するその年分の所得総額は、法第七十条第一項若しくは第二項（純損失の繰越控除）又は第七十一条（雑損失の繰越控除）の規定を適用しないで計算した場合のその年分の総所得金額、退職所得金額及び山林所得金額の合計額（次項において「その年分の所得総額」という。）とする。
art-222/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-222/par-2
The aggregate income for that year prescribed in the preceding paragraph is to be the sum of the gross income, the amount of retirement income and the amount of timber income for that year calculated without applying Article 70, paragraph (1) or (2) (Deduction for Carryover of Net Loss) or Article 71 (Deduction for Carryover of Casualty Loss) of the Act (referred to in the following paragraph as the "aggregate income for the year").
machine translation, not official
**第三項** 第一項に規定するその年分の調整国外所得金額とは、法第七十条第一項若しくは第二項又は第七十一条の規定を適用しないで計算した場合のその年分の法第九十五条第一項に規定する国外所得金額（非永住者については、当該国外所得金額のうち、国内において支払われ、又は国外から送金された国外源泉所得に係る部分に限る。以下この項において同じ。）をいう。ただし、当該国外所得金額がその年分の所得総額に相当する金額を超える場合には、その年分の所得総額に相当する金額とする。
art-222/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-222/par-3
The adjusted amount of foreign-source income for that year prescribed in paragraph (1) means the amount of foreign-source income for that year prescribed in Article 95, paragraph (1) of the Act (for a Non-Permanent Resident, limited, out of that amount of foreign-source income, to the portion pertaining to foreign source income paid in Japan or remitted from outside Japan; the same applies hereinafter in this paragraph) calculated without applying Article 70, paragraph (1) or (2) or Article 71 of the Act; provided, however, that where that amount of foreign-source income exceeds the amount equivalent to the aggregate income for the year, it is the amount equivalent to the aggregate income for the year.
machine translation, not official
### 第二百二十二条の二（外国税額控除の対象とならない外国所得税の額） — Amount of Foreign Income Tax Not Subject to Foreign Tax Credit
caption: machine translation, not official
art-222-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2
**第一項** 法第九十五条第一項（外国税額控除）に規定する政令で定める取引は、次に掲げる取引とする。
art-222-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-1
The transactions specified by Cabinet Order prescribed in Article 95, paragraph (1) (Foreign Tax Credit) of the Act are the following transactions:
machine translation, not official
**一** 居住者が、当該居住者が金銭の借入れをしている者又は預入を受けている者と特殊の関係のある者に対し、その借り入れられ、又は預入を受けた金銭の額に相当する額の金銭の貸付けをする取引（当該貸付けに係る利率その他の条件が、その借入れ又は預入に係る利率その他の条件に比し、特に有利な条件であると認められる場合に限る。）
art-222-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-1/item-1
a transaction in which a Resident lends, to a person who has a special relationship with a person from whom the Resident has borrowed money or received a deposit, money in an amount equivalent to the amount of the money so borrowed or received as a deposit (limited to the case where the interest rate and other conditions pertaining to that loan are found to be particularly favorable compared with the interest rate and other conditions pertaining to that borrowing or deposit);
machine translation, not official
**二** 貸付債権その他これに類する債権を譲り受けた居住者が、当該債権に係る債務者（当該居住者に対し当該債権を譲渡した者（以下この号において「譲渡者」という。）と特殊の関係のある者に限る。）から当該債権に係る利子の支払を受ける取引（当該居住者が、譲渡者に対し、当該債権から生ずる利子の額のうち譲渡者が当該債権を所有していた期間に対応する部分の金額を支払う場合において、その支払う金額が、次に掲げる額の合計額に相当する額であるときに限る。）
art-222-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-1/item-2
a transaction in which a Resident who has acquired a loan claim or other similar claim receives payment of interest pertaining to that claim from the debtor pertaining to that claim (limited to a person who has a special relationship with the person who transferred that claim to that Resident (hereinafter in this item referred to as the "transferor")) (limited to the case where, when that Resident pays to the transferor the amount of the portion of the amount of interest arising from that claim that corresponds to the period during which the transferor owned that claim, the amount paid is equivalent to the sum of the following amounts):
machine translation, not official
**イ** 当該債権から生ずる利子の額から当該債務者が住所又は本店若しくは主たる事務所を有する国又は地域において当該居住者が当該利子につき納付した外国所得税の額を控除した額のうち、譲渡者が当該債権を所有していた期間に対応する部分の額
art-222-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-1/item-2/sub-1
of the amount obtained by deducting the amount of foreign income tax that that Resident paid on that interest in the country or region where that debtor has a domicile, head office or principal office from the amount of interest arising from that claim, the amount of the portion corresponding to the period during which the transferor owned that claim;
machine translation, not official
**ロ** 当該利子に係る外国所得税の額（我が国が租税条約（法第二条第一項第八号の四ただし書（定義）に規定する条約をいう。以下この号及び第四項において同じ。）を締結している条約相手国等（租税条約の我が国以外の締約国又は締約者をいう。以下この号及び同項第四号において同じ。）の法律又は当該租税条約の規定により軽減され、又は免除された当該条約相手国等の租税の額で当該租税条約の規定により当該居住者が納付したものとみなされるものの額を含む。）のうち、譲渡者が当該債権を所有していた期間に対応する部分の額の全部又は一部に相当する額
art-222-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-1/item-2/sub-2
an amount equivalent to all or part of the amount of the portion, corresponding to the period during which the transferor owned that claim, of the amount of foreign income tax pertaining to that interest (including the amount of tax of the treaty partner state, etc. that has been reduced or exempted under the laws of the treaty partner state, etc. (meaning the Contracting State or Contracting Party to a tax treaty other than Japan; the same applies hereinafter in this item and paragraph (4), item (iv)) with which Japan has concluded a tax treaty (meaning a treaty prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 (Definitions) of the Act; the same applies hereinafter in this item and paragraph (4)) or under the provisions of that tax treaty, and that is deemed under the provisions of that tax treaty to have been paid by that Resident).
machine translation, not official
**第二項** 前項に規定する特殊の関係のある者とは、次に掲げる者をいう。
art-222-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-2
A person who has a special relationship prescribed in the preceding paragraph means the following persons:
machine translation, not official
**一** 法人税法施行令第四条（同族関係者の範囲）に規定する個人又は法人
art-222-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-2/item-1
an individual or corporation prescribed in Article 4 (Scope of Related Persons of a Family Company) of the Order for the Enforcement of the Corporation Tax Act;
machine translation, not official
**二** 次に掲げる事実その他これに類する事実が存在することにより二の者のいずれか一方の者が他方の者の事業の方針の全部又は一部につき実質的に決定できる関係にある者
art-222-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-2/item-2
a person in a relationship in which, owing to the existence of the following events or other similar events, either one of two persons can substantially determine all or part of the other person's business policy:
machine translation, not official
**イ** 当該他方の者の役員の二分の一以上又は代表する権限を有する役員が、当該一方の者の役員若しくは使用人を兼務している者又は当該一方の者の役員若しくは使用人であつた者であること。
art-222-2/par-2/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-2/item-2/sub-1
that one half or more of the officers of the other person, or an officer who has the authority to represent the other person, is a person who concurrently serves as an officer or employee of the one person or a person who was an officer or employee of the one person;
machine translation, not official
**ロ** 当該他方の者がその事業活動の相当部分を当該一方の者との取引に依存して行つていること。
art-222-2/par-2/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-2/item-2/sub-2
that the other person depends on transactions with the one person for a substantial part of its business activities;
machine translation, not official
**ハ** 当該他方の者がその事業活動に必要とされる資金の相当部分を当該一方の者からの借入れにより、又は当該一方の者の保証を受けて調達していること。
art-222-2/par-2/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-2/item-2/sub-3
that the other person raises a substantial part of the funds required for its business activities through borrowing from the one person or with a guarantee from the one person;
machine translation, not official
**三** その者の前項に規定する居住者に対する債務の弁済につき、同項第一号に規定する居住者が金銭の借入れをしている者若しくは預入を受けている者が保証をしている者又は同項第二号に規定する譲渡者が保証をしている者
art-222-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-2/item-3
a person whose obligation to the Resident prescribed in the preceding paragraph is guaranteed, as to its performance, by a person from whom the Resident prescribed in item (i) of that paragraph has borrowed money or from whom that Resident has accepted a deposit, or by the transferor prescribed in item (ii) of that paragraph.
machine translation, not official
**第三項** 法第九十五条第一項に規定する居住者の所得税に関する法令の規定により所得税が課されないこととなる金額を課税標準として外国所得税に関する法令により課されるものとして政令で定める外国所得税の額は、次に掲げる外国所得税の額とする。
art-222-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-3
The amount of foreign income tax specified by Cabinet Order as being imposed under laws and regulations on foreign income tax with, as its tax base, an amount on which income tax is not imposed under the provisions of laws and regulations on the income tax of a Resident prescribed in Article 95, paragraph (1) of the Act is the amount of foreign income tax set out in the following.
machine translation, not official
**一** 法第二十五条第一項各号（配当等とみなす金額）に掲げる事由により交付を受ける金銭の額及び金銭以外の資産の価額に対して課される外国所得税の額（当該交付の基因となつた同項に規定する法人の株式又は出資の取得価額を超える部分の金額に対して課される部分を除く。）
art-222-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-3/item-1
the amount of foreign income tax imposed on the amount of money and the value of assets other than money received by reason of a cause set out in the items of Article 25, paragraph (1) (Amounts Deemed to Constitute Dividends) of the Act (excluding the portion imposed on the portion of the amount that exceeds the acquisition cost of the shares of or investments in the juridical person prescribed in that paragraph that gave rise to that delivery);
machine translation, not official
**二** 国外事業所等（法第九十五条第四項第一号に規定する国外事業所等をいう。以下この号及び第四号において同じ。）から事業場等（同項第一号に規定する事業場等をいう。第四号において同じ。）への支払につき当該国外事業所等の所在する国又は地域において当該支払に係る金額を課税標準として課される外国所得税の額
art-222-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-3/item-2
the amount of foreign income tax imposed, in the country or region where a foreign office or similar establishment (meaning the foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) of the Act; the same applies hereinafter in this item and item (iv)) is located, on the amount pertaining to a payment from that foreign office or similar establishment to a place of business or similar place (meaning the place of business or similar place prescribed in item (i) of that paragraph; the same applies in item (iv)), with that amount as the tax base;
machine translation, not official
**三** 居住者が有する株式又は出資を発行した外国法人の本店又は主たる事務所の所在する国又は地域の法令に基づき、当該外国法人に係る租税の課税標準等（国税通則法第二条第六号イからハまで（定義）に掲げる事項をいう。）又は税額等（同号ニからヘまでに掲げる事項をいう。）につき更正又は決定に相当する処分（当該居住者との間の取引に係るものを除く。）があつた場合において、当該処分が行われたことにより増額された当該外国法人の所得の金額に相当する金額に対し、これを法第二十四条第一項（配当所得）に規定する剰余金の配当、利益の配当又は剰余金の分配の額に相当する金銭の支払とみなして課される外国所得税の額その他の他の者の所得の金額に相当する金額に対し、これを居住者（当該居住者と当該他の者との間に当該居住者が当該他の者（法人に限る。）の株式又は出資を直接又は間接に保有する関係その他の財務省令で定める関係がある場合における当該居住者に限る。）の所得の金額とみなして課される外国所得税の額
art-222-2/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-3/item-3
if, under the laws and regulations of the country or region where the head office or principal office of a Foreign Corporation that has issued shares or investments held by a Resident is located, a disposition equivalent to a Reassessment or determination (excluding one relating to a transaction with that Resident) is made with regard to the base for assessment, etc. of a tax (meaning the matters set out in Article 2, item (vi), (a) through (c) (Definitions) of the Act on General Rules for National Taxes) or the tax amount, etc. (meaning the matters set out in (d) through (f) of that item) pertaining to that Foreign Corporation, the amount of foreign income tax imposed on the amount equivalent to the amount of income of that Foreign Corporation that has been increased by that disposition, by treating it as a payment of money equivalent to the amount of a dividend of surplus, dividend of profits or distribution of surplus prescribed in Article 24, paragraph (1) (Dividend Income) of the Act, and any other amount of foreign income tax imposed on an amount equivalent to the amount of income of another person, by treating it as the amount of income of a Resident (limited to a Resident that has with that other person a relationship under which that Resident directly or indirectly holds shares or investments in that other person (limited to a juridical person), or any other relationship specified by Ministry of Finance Order);
machine translation, not official
**四** 居住者の国外事業所等の所在する国又は地域（以下この号において「国外事業所等所在地国」という。）において課される外国所得税（当該国外事業所等所在地国において当該居住者の国外事業所等（当該国外事業所等所在地国に所在するものに限る。以下この号において同じ。）を通じて行う事業から生ずる所得に対して課される他の外国所得税の課税標準となる所得の金額に相当する金額に、当該居住者と他の者との間に親族関係、当該居住者が当該他の者の発行済株式又は出資の総数又は総額の百分の五十を超える数又は金額の株式又は出資を直接又は間接に保有する関係その他の財務省令で定める関係がある場合における当該他の者（当該国外事業所等所在地国に住所若しくは居所、本店若しくは主たる事務所その他これらに類するもの又は当該国外事業所等所在地国の国籍その他これに類するものを有するものを除く。）及び当該居住者の事業場等（当該国外事業所等所在地国に所在するものを除く。）（以下この号において「関連者等」という。）への支払に係る金額並びに当該居住者の国外事業所等が当該居住者の関連者等から取得した資産に係る償却費の額のうち当該他の外国所得税の課税標準となる所得の金額の計算上必要経費に算入される金額を加算することその他これらの金額に関する調整を加えて計算される所得の金額につき課されるものに限る。）の額（当該他の外国所得税の課税標準となる所得の金額に相当する金額に係る部分を除く。）
art-222-2/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-3/item-4
the amount of foreign income tax imposed in the country or region where a foreign office or similar establishment of a Resident is located (hereinafter in this item referred to as the "country or region where the foreign office is located") (limited to that imposed on an amount of income calculated by adding, to the amount equivalent to the amount of income that is the tax base of another foreign income tax imposed in the country or region where the foreign office is located on income arising from a business conducted through a foreign office or similar establishment of that Resident (limited to one located in the country or region where the foreign office is located; the same applies hereinafter in this item), the amount pertaining to payments to another person who has with that Resident a relationship as relatives, a relationship under which that Resident directly or indirectly holds shares or investments in a number or amount exceeding 50 percent of the total number or total amount of the issued shares or investments of that other person, or any other relationship specified by Ministry of Finance Order (excluding a person that has a domicile or residence, a head office or principal office or the like in the country or region where the foreign office is located, or nationality or the like of the country or region where the foreign office is located) and to places of business or similar places of that Resident (excluding those located in the country or region where the foreign office is located) (hereinafter in this item referred to as "related person, etc."), and the amount, out of the depreciation expenses for assets that a foreign office or similar establishment of that Resident has acquired from a related person, etc., that is included in necessary expenses in calculating the amount of income that is the tax base of that other foreign income tax, and otherwise making adjustments relating to those amounts) (excluding the portion pertaining to the amount equivalent to the amount of income that is the tax base of that other foreign income tax);
machine translation, not official
**五** 租税特別措置法第九条の八第一項（非課税口座内の少額上場株式等に係る配当所得の非課税）に規定する非課税口座内上場株式等の配当等又は同法第九条の九第一項（未成年者口座内の少額上場株式等に係る配当所得の非課税）に規定する未成年者口座内上場株式等の配当等に対して課される外国所得税の額
art-222-2/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-3/item-5
the amount of foreign income tax imposed on dividends and similar income on listed shares, etc. in a tax-exempt account prescribed in Article 9-8, paragraph (1) (Tax Exemption on Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts) of the Act on Special Measures Concerning Taxation or dividends, etc. on listed shares, etc. in a minor's account prescribed in Article 9-9, paragraph (1) (Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account) of that Act.
machine translation, not official
**第四項** 法第九十五条第一項に規定するその他政令で定める外国所得税の額は、次に掲げる外国所得税の額とする。
art-222-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-4
The other amount of foreign income tax specified by Cabinet Order prescribed in Article 95, paragraph (1) of the Act is the amount of foreign income tax set out in the following.
machine translation, not official
**一** 居住者がその年以前の年において非居住者であつた期間内に生じた所得に対して課される外国所得税の額
art-222-2/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-4/item-1
the amount of foreign income tax imposed on income arising within the period during which a Resident was a Nonresident, in that year or a previous year;
machine translation, not official
**二** 外国法人から受ける租税特別措置法第四十条の五第一項（居住者の外国関係会社に係る所得の課税の特例）に規定する剰余金の配当等の額（以下この号において「剰余金の配当等の額」といい、同項又は同条第二項の規定の適用を受ける部分の金額に限る。）に係る外国所得税の額（剰余金の配当等の額を課税標準として課される外国所得税の額及び剰余金の配当等の額の計算の基礎となつた外国法人の所得のうち居住者に帰せられるものとして計算される金額を課税標準として当該居住者に対して課される外国所得税の額に限る。）
art-222-2/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-4/item-2
the amount of foreign income tax relating to the amount of dividends of surplus, etc. prescribed in Article 40-5, paragraph (1) (Special Provisions on Taxation of Income of Foreign Related Companies of Residents) of the Act on Special Measures Concerning Taxation that is received from a Foreign Corporation (hereinafter in this item referred to as the "amount of dividend of surplus, etc.", and limited to the portion of the amount to which that paragraph or paragraph (2) of that Article applies) (limited to the amount of foreign income tax imposed with the amount of dividend of surplus, etc. as its tax base, and the amount of foreign income tax imposed on a Resident with, as its tax base, the amount calculated as attributable to that Resident out of the income of the Foreign Corporation that was the basis for calculating the amount of dividend of surplus, etc.);
machine translation, not official
**三** 外国法人から受ける租税特別措置法第四十条の八第一項（特殊関係株主等である居住者に係る外国関係法人に係る所得の課税の特例）に規定する剰余金の配当等の額（以下この号において「剰余金の配当等の額」といい、同項又は同条第二項の規定の適用を受ける部分の金額に限る。）に係る外国所得税の額（剰余金の配当等の額を課税標準として課される外国所得税の額及び剰余金の配当等の額の計算の基礎となつた外国法人の所得のうち居住者に帰せられるものとして計算される金額を課税標準として当該居住者に対して課される外国所得税の額に限る。）
art-222-2/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-4/item-3
the amount of foreign income tax relating to the amount of dividends of surplus, etc. prescribed in Article 40-8, paragraph (1) (Special Provisions on Taxation of Income of Foreign Related Companies of Residents Who Are Specially-Related Shareholders, etc.) of the Act on Special Measures Concerning Taxation that is received from a Foreign Corporation (hereinafter in this item referred to as the "amount of dividend of surplus, etc.", and limited to the portion of the amount to which that paragraph or paragraph (2) of that Article applies) (limited to the amount of foreign income tax imposed with the amount of dividend of surplus, etc. as its tax base, and the amount of foreign income tax imposed on a Resident with, as its tax base, the amount calculated as attributable to that Resident out of the income of the Foreign Corporation that was the basis for calculating the amount of dividend of surplus, etc.);
machine translation, not official
**四** 我が国が租税条約を締結している条約相手国等又は外国（外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第二条第三号（定義）に規定する外国をいい、同法第五条各号（相互主義）のいずれかに該当しない場合における当該外国を除く。以下この号において同じ。）において課される外国所得税の額のうち、当該租税条約の規定（当該外国所得税の軽減又は免除に関する規定に限る。）により当該条約相手国等において課することができることとされる額を超える部分に相当する金額若しくは免除することとされる額に相当する金額又は当該外国において、同条第一号に規定する所得税等の非課税等に関する規定により当該外国に係る同法第二条第三号に規定する外国居住者等の同法第五条第一号に規定する対象国内源泉所得に対して所得税を軽減し、若しくは課さないこととされる条件と同等の条件により軽減することとされる部分に相当する金額若しくは免除することとされる額に相当する金額
art-222-2/par-4/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-4/item-4
of the amount of foreign income tax imposed in a treaty partner state, etc. with which Japan has concluded a tax treaty, or in a foreign country (meaning a foreign country prescribed in Article 2, item (iii) (Definitions) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity, and excluding that foreign country where it does not fall under any of the items of Article 5 (Principle of Reciprocity) of that Act; the same applies hereinafter in this item), the amount equivalent to the portion that exceeds the amount that may be imposed in that treaty partner state, etc. under the provisions of that tax treaty (limited to provisions on the reduction or exemption of that foreign income tax), or the amount equivalent to the amount to be exempted, or, in that foreign country, the amount equivalent to the portion to be reduced, or the amount equivalent to the amount to be exempted, under conditions equivalent to the conditions on which, under the provisions on the exemption, etc. of income tax, etc. prescribed in item (i) of that Article, income tax is reduced or not imposed on the covered domestic source income prescribed in Article 5, item (i) of that Act of the foreign Resident, etc. prescribed in Article 2, item (iii) of that Act pertaining to that foreign country;
machine translation, not official
**五** 居住者の所得に対して課される外国所得税の額で租税条約の規定において法第九十五条第一項から第三項までの規定による控除をされるべき金額の計算に当たつて考慮しないものとされるもの
art-222-2/par-4/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-4/item-5
the amount of foreign income tax imposed on the income of a Resident that, under the provisions of a tax treaty, is not to be taken into consideration in calculating the amount to be deducted under Article 95, paragraphs (1) through (3) of the Act.
machine translation, not official
### 第二百二十三条（地方税控除限度額） — Maximum Credit for Local Taxes
caption: machine translation, not official
art-223 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-223
**第一項** 法第九十五条第二項（外国税額控除）に規定する地方税控除限度額として政令で定める金額は、地方税法施行令（昭和二十五年政令第二百四十五号）第七条の十九第三項（道府県民税からの外国所得税額の控除）の規定による限度額と同令第四十八条の九の二第四項（市町村民税からの外国所得税額の控除）の規定による限度額との合計額とする。
art-223/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-223/par-1
The amount specified by Cabinet Order as the maximum credit for local taxes prescribed in Article 95, paragraph (2) (Foreign Tax Credit) of the Act is the sum of the maximum amount under the provisions of Article 7-19, paragraph (3) (Credit of Foreign Income Tax Amount against Prefectural Inhabitant Tax) of the Order for Enforcement of the Local Tax Act (Cabinet Order No. 245 of 1950) and the maximum amount under the provisions of Article 48-9-2, paragraph (4) (Credit of Foreign Income Tax Amount against Municipal Inhabitant Tax) of that Order.
machine translation, not official
### 第二百二十四条（繰越控除限度額等） — Maximum Carry-Over Credit, etc.
caption: machine translation, not official
art-224 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224
**第一項** 法第九十五条第二項（外国税額控除）に規定するその年に繰り越される部分として政令で定める金額は、その年の前年以前三年内の各年（次項及び次条第一項において「前三年以内の各年」という。）の国税の控除余裕額又は地方税の控除余裕額を、最も古い年のものから順次に、かつ、同一年のものについては国税の控除余裕額及び地方税の控除余裕額の順に、その年の控除限度超過額に充てるものとした場合に当該控除限度超過額に充てられることとなる当該国税の控除余裕額の合計額に相当する金額とする。
art-224/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-1
The amount specified by Cabinet Order as the portion to be carried over to that year prescribed in Article 95, paragraph (2) (Foreign Tax Credit) of the Act is the amount equivalent to the sum of the unused portions within the maximum creditable amount for national tax that would be applied to the amount exceeding the credit limit for that year if the unused portion within the maximum creditable amount for national tax or the unused portion within the maximum creditable amount for local taxes of each of the years within the three years up to and including the year preceding that year (referred to in the following paragraph and paragraph (1) of the following Article as "each year within the previous three years") were applied to the amount exceeding the credit limit for that year in order from the oldest year, and, for the same year, in the order of the unused portion within the maximum creditable amount for national tax and then the unused portion within the maximum creditable amount for local taxes.
machine translation, not official
**第二項** 前三年以内の各年のうちいずれかの年において納付することとなつた法第九十五条第一項に規定する控除対象外国所得税の額（以下この条及び第二百二十六条において「控除対象外国所得税の額」という。）をその納付することとなつた年の不動産所得の金額、事業所得の金額、山林所得の金額若しくは雑所得の金額の計算上必要経費に算入し、又は一時所得の金額の計算上支出した金額に算入した場合には、当該年以前の各年の国税の控除余裕額及び地方税の控除余裕額は、前項に規定する国税の控除余裕額及び地方税の控除余裕額に含まれないものとして、同項の規定を適用する。
art-224/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-2
If the amount of credit-eligible foreign income tax prescribed in Article 95, paragraph (1) of the Act that became payable in any one year of each year within the previous three years (hereinafter in this Article and Article 226 referred to as the "amount of credit-eligible foreign income tax") is included in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for the year in which it became payable, or is included in the amount expended in calculating the amount of occasional income, the provisions of the preceding paragraph apply treating the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes for each year up to and including that year as not being included in the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes prescribed in that paragraph.
machine translation, not official
**第三項** 法第九十五条第二項の規定の適用を受けることができる年後の各年に係る第一項及び次条第一項の規定の適用については、第一項の規定により当該適用を受けることができる年の控除限度超過額に充てられることとなる国税の控除余裕額及び地方税の控除余裕額並びにこれらの金額の合計額に相当する金額の当該控除限度超過額は、ないものとみなす。
art-224/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-3
With regard to the application of the provisions of paragraph (1) and paragraph (1) of the following Article for each year after the year in which Article 95, paragraph (2) of the Act can be applied, the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes that are to be applied, under the provisions of paragraph (1), to the amount exceeding the credit limit for the year in which that application can be received, and that amount exceeding the credit limit equivalent to the sum of those amounts, are deemed not to exist.
machine translation, not official
**第四項** 前三項に規定する国税の控除余裕額とは、その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額（法第九十五条第一項に規定する控除限度額をいう。以下この条において同じ。）に満たない場合における当該国税の控除限度額から当該控除対象外国所得税の額を控除した金額に相当する金額をいう。
art-224/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-4
The unused portion within the maximum creditable amount for national tax prescribed in the preceding three paragraphs means the amount equivalent to the amount obtained by deducting the amount of credit-eligible foreign income tax from the maximum credit for national tax for that year (meaning the maximum credit prescribed in Article 95, paragraph (1) of the Act; the same applies hereinafter in this Article) where the amount of credit-eligible foreign income tax that becomes payable in that year is less than that maximum credit for national tax.
machine translation, not official
**第五項** 第一項から第三項までに規定する地方税の控除余裕額とは、次の各号に掲げる場合の区分に応じ当該各号に掲げる金額をいう。
art-224/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-5
The unused portion within the maximum creditable amount for local taxes prescribed in paragraphs (1) through (3) means the amount set out in each of the following items in accordance with the categories of cases set out in those items.
machine translation, not official
**一** その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額を超えない場合 その年の地方税の控除限度額（前条に規定する合計額をいう。以下この条において同じ。）に相当する金額
art-224/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-5/item-1
if the amount of credit-eligible foreign income tax that becomes payable in that year does not exceed the maximum credit for national tax for that year: the amount equivalent to the maximum credit for local taxes for that year (meaning the sum prescribed in the preceding Article; the same applies hereinafter in this Article);
machine translation, not official
**二** その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額を超え、かつ、その超える部分の金額がその年の地方税の控除限度額に満たない場合 当該地方税の控除限度額から当該超える部分の金額を控除した金額に相当する金額
art-224/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-5/item-2
if the amount of credit-eligible foreign income tax that becomes payable in that year exceeds the maximum credit for national tax for that year and the amount of the excess is less than the maximum credit for local taxes for that year: the amount equivalent to the amount obtained by deducting the amount of that excess from that maximum credit for local taxes.
machine translation, not official
**第六項** 第一項及び第三項に規定する控除限度超過額とは、その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額と地方税の控除限度額との合計額を超える場合におけるその超える部分の金額に相当する金額をいう。
art-224/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-6
The amount exceeding the credit limit prescribed in paragraphs (1) and (3) means the amount equivalent to the amount of the excess where the amount of credit-eligible foreign income tax that becomes payable in that year exceeds the sum of the maximum credit for national tax and the maximum credit for local taxes for that year.
machine translation, not official
### 第二百二十五条（繰越控除対象外国所得税額等） — Carry-Over, Credit-Eligible Foreign Income Taxes, etc.
caption: machine translation, not official
art-225 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225
**第一項** 法第九十五条第三項（外国税額控除）に規定するその年に繰り越される部分として政令で定める金額は、前三年以内の各年の控除限度超過額（前条第六項に規定する控除限度超過額をいう。以下この条において同じ。）を最も古い年のものから順次その年の国税の控除余裕額（前条第四項に規定する国税の控除余裕額をいう。以下この条において同じ。）に充てるものとした場合に当該国税の控除余裕額に充てられることとなる当該控除限度超過額の合計額に相当する金額とする。
art-225/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225/par-1
The amount specified by Cabinet Order as the portion to be carried over to that year prescribed in Article 95, paragraph (3) (Foreign Tax Credit) of the Act is the amount equivalent to the sum of the amounts exceeding the credit limit that would be applied to the unused portion within the maximum creditable amount for national tax of that year (meaning the unused portion within the maximum creditable amount for national tax prescribed in paragraph (4) of the preceding Article; the same applies hereinafter in this Article) if the amounts exceeding the credit limit for each year within the previous three years (meaning the amount exceeding the credit limit prescribed in paragraph (6) of the preceding Article; the same applies hereinafter in this Article) were applied to that unused portion in order from the oldest year.
machine translation, not official
**第二項** 前条第二項の規定は、前項の場合について準用する。この場合において、同条第二項中「国税の控除余裕額及び地方税の控除余裕額」とあるのは、「控除限度超過額」と読み替えるものとする。
art-225/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225/par-2
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes" in paragraph (2) of that Article is deemed to be replaced with "the amount exceeding the credit limit".
machine translation, not official
**第三項** 法第九十五条第三項の規定の適用を受けることができる年後の各年に係る第一項及び前条第一項の規定の適用については、第一項の規定により当該適用を受けることができる年の国税の控除余裕額に充てられることとなる控除限度超過額及びこれに相当する金額の当該国税の控除余裕額は、ないものとみなす。
art-225/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225/par-3
With regard to the application of the provisions of paragraph (1) and paragraph (1) of the preceding Article for each year after the year in which Article 95, paragraph (3) of the Act can be applied, the amount exceeding the credit limit that is to be applied, under the provisions of paragraph (1), to the unused portion within the maximum creditable amount for national tax of the year in which that application can be received, and that unused portion within the maximum creditable amount for national tax equivalent to it, are deemed not to exist.
machine translation, not official
**第四項** 地方税法施行令第七条の十九第二項（道府県民税からの外国所得税額の控除）の規定の適用を受けることができる年（同令第四十八条の九の二第二項（市町村民税からの外国所得税額の控除）の規定の適用をも受けることができる年を除く。）又は同令第四十八条の九の二第二項の規定の適用を受けることができる年後の各年に係る第一項及び前条第一項の規定の適用については、それぞれ、同令第七条の十九第二項又は第四十八条の九の二第二項の規定により当該適用を受けることができる年において課された外国の所得税等の額とみなされる金額に相当する控除限度超過額（当該控除限度超過額のうちに第一項の規定により当該適用を受けることができる年の国税の控除余裕額に充てられることとなるものがある場合には、当該充てられることとなる部分を除く。）及びこれに相当する金額の当該適用を受けることができる年の前条第五項に規定する地方税の控除余裕額は、ないものとみなす。
art-225/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225/par-4
With regard to the application of the provisions of paragraph (1) and paragraph (1) of the preceding Article for each year after the year in which Article 7-19, paragraph (2) (Credit of Foreign Income Tax Amount against Prefectural Inhabitant Tax) of the Order for Enforcement of the Local Tax Act can be applied (excluding a year in which Article 48-9-2, paragraph (2) (Credit of Foreign Income Tax Amount against Municipal Inhabitant Tax) of that Order can also be applied) or the year in which Article 48-9-2, paragraph (2) of that Order can be applied, the amount exceeding the credit limit equivalent to the amount deemed to be the amount of income tax, etc. of a foreign country imposed in the year in which that application can be received under the provisions of Article 7-19, paragraph (2) or Article 48-9-2, paragraph (2) of that Order (excluding, where part of that amount exceeding the credit limit is to be applied under the provisions of paragraph (1) to the unused portion within the maximum creditable amount for national tax of the year in which that application can be received, the portion to be so applied), and the unused portion within the maximum creditable amount for local taxes prescribed in paragraph (5) of the preceding Article of the year in which that application can be received that is equivalent to it, are respectively deemed not to exist.
machine translation, not official
### 第二百二十五条の二（国外事業所等に帰せられるべき所得） — Income to Be Attributed to a Foreign Office or Similar Establishment
caption: machine translation, not official
art-225-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-2
**第一項** 法第九十五条第四項第一号（外国税額控除）に規定する国外にある恒久的施設に相当するものその他の政令で定めるものは、我が国が租税条約（法第二条第一項第八号の四ただし書（定義）に規定する条約をいい、その条約の我が国以外の締約国又は締約者（以下この項において「条約相手国等」という。）内にある恒久的施設に相当するものに帰せられる所得に対して租税を課することができる旨の定めのあるものに限る。以下この項において同じ。）を締結している条約相手国等については当該租税条約の条約相手国等内にある当該租税条約に定める恒久的施設に相当するものとし、外国（外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第二条第三号（定義）に規定する外国をいい、同法第五条各号（相互主義）のいずれかに該当しない場合における当該外国を除く。以下この項において同じ。）については当該外国にある外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第二条第六号に規定する国内事業所等に相当するものとし、その他の国又は地域については当該国又は地域にある恒久的施設に相当するものとする。
art-225-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-2/par-1
The thing specified by Cabinet Order, such as a thing equivalent to a permanent establishment located outside Japan, prescribed in Article 95, paragraph (4), item (i) (Foreign Tax Credit) of the Act is to be, for a treaty partner state, etc. with which Japan has concluded a tax treaty (meaning a treaty prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 (Definitions) of the Act, limited to one that provides that tax may be imposed on income attributable to a thing equivalent to a permanent establishment located within a Contracting State or Contracting Party to that treaty other than Japan (hereinafter in this paragraph referred to as a "treaty partner state, etc."); the same applies hereinafter in this paragraph), the thing equivalent to a permanent establishment provided for in that tax treaty that is located within the treaty partner state, etc. of that tax treaty; for a foreign country (meaning a foreign country prescribed in Article 2, item (iii) (Definitions) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity, and excluding that foreign country where it does not fall under any of the items of Article 5 (Principle of Reciprocity) of that Act; the same applies hereinafter in this paragraph), the thing equivalent to a domestic office, etc. prescribed in Article 2, item (vi) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity that is located in that foreign country; and, for any other country or region, the thing equivalent to a permanent establishment located in that country or region.
machine translation, not official
**第二項** 法第九十五条第四項第一号に規定する事業場その他これに準ずるものとして政令で定めるものは、次に掲げるものとする。
art-225-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-2/par-2
The things specified by Cabinet Order as a place of business or other thing equivalent thereto prescribed in Article 95, paragraph (4), item (i) of the Act are the following:
machine translation, not official
**一** 法第二条第一項第八号の四イに規定する事業を行う一定の場所に相当するもの
art-225-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-2/par-2/item-1
a thing equivalent to a fixed place of business prescribed in Article 2, paragraph (1), item (viii)-4, (a) 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-225-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-2/par-2/item-2
a thing equivalent to a place where construction or installation work, or the provision of services of directing or supervising such 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-225-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-2/par-2/item-3
a person equivalent 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-225-2/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-2/par-2/item-4
a thing equivalent to those listed in the preceding three items.
machine translation, not official
### 第二百二十五条の三（国外にある資産の運用又は保有により生ずる所得） — Income Arising from Investing or Holding Assets Located Outside Japan
caption: machine translation, not official
art-225-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-3
**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は、法第九十五条第四項第二号（外国税額控除）に掲げる国外源泉所得に含まれるものとする。
art-225-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-3/par-1
Income arising from the investment or holding of the following assets is to be included in the foreign source income listed in Article 95, paragraph (4), item (ii) (Foreign Tax Credit) of the Act:
machine translation, not official
**一** 外国の国債若しくは地方債若しくは外国法人の発行する債券又は外国法人の発行する金融商品取引法第二条第一項第十五号（定義）に掲げる約束手形に相当するもの
art-225-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-3/par-1/item-1
national government bonds or local government bonds of a foreign country, bonds issued by a Foreign Corporation, or a thing equivalent to a promissory note listed in Article 2, paragraph (1), item (xv) (Definitions) of the Financial Instruments and Exchange Act that is issued by a Foreign Corporation;
machine translation, not official
**二** 非居住者に対する貸付金に係る債権で当該非居住者の行う業務に係るもの以外のもの
art-225-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-3/par-1/item-2
a claim for a loan to a Nonresident, other than one pertaining to operations carried out by that Nonresident;
machine translation, not official
**三** 国外にある営業所、事務所その他これらに準ずるもの又は国外において契約の締結の代理をする者を通じて締結した保険契約（保険業法第二条第六項（定義）に規定する外国保険業者、同条第三項に規定する生命保険会社、同条第四項に規定する損害保険会社又は同条第十八項に規定する少額短期保険業者の締結した保険契約をいう。）その他これ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-225-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-3/par-1/item-3
a right to receive payment of insurance proceeds or distribution of surplus (including those equivalent thereto) based on an insurance policy concluded through a business office, office or other thing equivalent thereto located outside Japan or a person who acts as an agent for the conclusion of contracts outside Japan (meaning an insurance policy concluded by a foreign insurer prescribed in Article 2, paragraph (6) (Definitions) of the Insurance Business Act, a life insurance company prescribed in paragraph (3) of that Article, a casualty insurance company prescribed in paragraph (4) of that Article or a small amount and short term insurer prescribed in paragraph (18) of that Article) or any other similar contract.
machine translation, not official
**第二項** 金融商品取引法第二条第二十三項に規定する外国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は、法第九十五条第四項第二号に掲げる国外源泉所得に含まれないものとする。
art-225-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-3/par-2
Income arising from the settlement of a foreign market derivatives transaction prescribed in Article 2, paragraph (23) of the Financial Instruments and Exchange Act or an over-the-counter derivatives transaction prescribed in paragraph (22) of that Article is not to be included in the foreign source income listed in Article 95, paragraph (4), item (ii) of the Act.
machine translation, not official
### 第二百二十五条の四（国外にある資産の譲渡により生ずる所得） — Income Arising from the Transfer of Assets Located Outside Japan
caption: machine translation, not official
art-225-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4
**第一項** 法第九十五条第四項第三号（外国税額控除）に規定する国外にある資産の譲渡により生ずる所得として政令で定めるものは、次に掲げる資産の譲渡（第三号に掲げる資産については、伐採又は譲渡）により生ずる所得とする。
art-225-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-1
The income specified by Cabinet Order as income arising from the transfer of assets located outside Japan prescribed in Article 95, paragraph (4), item (iii) (Foreign Tax Credit) of the Act is income arising from the transfer of the following assets (for the assets listed in item (iii), the felling or transfer):
machine translation, not official
**一** 国外にある不動産
art-225-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-1/item-1
real property located outside Japan;
machine translation, not official
**二** 国外にある不動産の上に存する権利、国外における鉱業権又は国外における採石権
art-225-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-1/item-2
a right on real property located outside Japan, a mining right outside Japan or a quarrying right outside Japan;
machine translation, not official
**三** 国外にある山林
art-225-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-1/item-3
forested land located outside Japan;
machine translation, not official
**四** 外国法人の発行する株式又は外国法人の出資者の持分で、その外国法人の発行済株式又は出資の総数又は総額の一定割合以上に相当する数又は金額の株式又は出資を所有する場合にその外国法人の本店又は主たる事務所の所在する国又は地域においてその譲渡による所得に対して外国所得税が課されるもの
art-225-4/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-1/item-4
shares issued by a Foreign Corporation or an investor's interest in a Foreign Corporation, on the transfer of which, where shares or contributions equivalent in number or amount to a certain proportion or more of the total number or total amount of issued shares or contributions of that Foreign Corporation are owned, foreign income tax is imposed on the income arising from the transfer in the country or region where the head office or principal office of that Foreign Corporation is located;
machine translation, not official
**五** 不動産関連法人の株式（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）に規定する投資口を含む。次号及び次項において同じ。）
art-225-4/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-1/item-5
shares of a real estate-related corporation (including contributions and investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; the same applies in the following item and the following paragraph);
machine translation, not official
**六** 国外にあるゴルフ場の所有又は経営に係る法人の株式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
art-225-4/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-1/item-6
where owning the shares of a corporation pertaining to the ownership or management of a golf course located outside Japan is required so that the owner becomes a person entitled to use the golf course continuously under advantageous terms compared to general users, those shares;
machine translation, not official
**七** 国外にあるゴルフ場その他の施設の利用に関する権利
art-225-4/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-1/item-7
the right concerning the utilization of golf courses or other facilities located outside Japan.
machine translation, not official
**第二項** 前項第五号に規定する不動産関連法人とは、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-225-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-2
The real estate-related corporation prescribed in item (v) of the preceding paragraph means a corporation for which the rate of the sum of the values of the following assets accounts for 50 percent or more of the total amount of its gross assets:
machine translation, not official
**一** 国外にある土地等（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-225-4/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-2/item-1
land, etc. located outside Japan (meaning land or a right on land, 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外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-225-4/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-2/item-2
shares of a corporation for which the rate of the sum of the values of land, etc. located outside 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外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-225-4/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-2/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 outside 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外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-225-4/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-2/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 outside 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
### 第二百二十五条の五（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: machine translation, not official
art-225-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-5
**第一項** 法第九十五条第四項第四号（外国税額控除）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-225-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-5/par-1
The businesses specified by Cabinet Order prescribed in Article 95, paragraph (4), item (iv) (Foreign Tax Credit) of the Act are the following businesses:
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-225-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-5/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;
machine translation, not official
**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-225-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-5/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;
machine translation, not official
**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-225-5/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-5/par-1/item-3
a business that has as its main content the provision of services that a person having specialized knowledge or special skills in science and technology, business management or other fields carries out by utilizing that knowledge or those skills (excluding such a business where it is carried out incidentally to the principal operations of the person carrying on the business, such as the sale of machinery and equipment, and a business that has as its main content the provision of services of directing or supervising construction or installation work prescribed in Article 2, paragraph (1), item (viii)-4, (b) (Definitions) of the Act).
machine translation, not official
### 第二百二十五条の六（国外業務に係る貸付金の利子） — Interest on Loans Pertaining to Operations Outside Japan
caption: machine translation, not official
art-225-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-6
**第一項** 法第九十五条第四項第八号（外国税額控除）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-225-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-6/par-1
The transaction specified by Cabinet Order as a sale or purchase transaction of bonds with a repurchase or resale agreement prescribed in Article 95, paragraph (4), item (viii) (Foreign Tax Credit) of the Act is a transaction in which bonds are transferred or purchased under an agreement to repurchase or resell them on a date agreed in advance at a price agreed in advance (or, 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 that commencement at a price agreed on or after that commencement), and bonds of the same kind and quantity as those bonds are repurchased or resold based on that agreement (referred to in the following paragraph as a "bond transaction with a repurchase/resale agreement").
machine translation, not official
**第二項** 法第九十五条第四項第八号に規定する差益として政令で定めるものは、国外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-225-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-6/par-2
The profit specified by Cabinet Order prescribed in Article 95, paragraph (4), item (viii) of the Act is the profit equivalent to the amount obtained by deducting the amount of consideration for the purchase from the amount of consideration for the resale, where, in a bond transaction with a repurchase/resale agreement that is conducted with a person who conducts operations outside Japan and pertains to those operations, the amount of consideration for the resale when bonds of the same kind and quantity as the bonds are resold exceeds the amount of consideration for the purchase when the bonds are purchased.
machine translation, not official
**第三項** 法第九十五条第四項第八号の規定の適用については、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とし、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以外の貸付金とする。
art-225-6/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-6/par-3
With regard to the application of the provisions of Article 95, paragraph (4), item (viii) of the Act, 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 falling under the provisions of the same item, and 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 other than those falling under the provisions of Article 95, paragraph (4), item (viii) of the Act.
machine translation, not official
### 第二百二十五条の七（国外業務に係る使用料等） — Royalties Pertaining to Operations Outside Japan
caption: machine translation, not official
art-225-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-7
**第一項** 法第九十五条第四項第九号ハ（外国税額控除）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-225-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-7/par-1
The implements specified by Cabinet Order prescribed in Article 95, paragraph (4), item (ix), (c) (Foreign Tax Credit) of the Act are vehicles and transport equipment, tools, and appliances and fixtures.
machine translation, not official
**第二項** 法第九十五条第四項第九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とし、当該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以外の使用料とする。
art-225-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-7/par-2
With regard to the application of the provisions of Article 95, paragraph (4), item (ix) 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 Nonresident or a Foreign 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 Resident or a Domestic Corporation are treated as royalties other than those falling under the provisions of the same item.
machine translation, not official
### 第二百二十五条の八（国外に源泉がある給与又は報酬の範囲） — Scope of Salary or Remuneration Sourced Outside Japan
caption: machine translation, not official
art-225-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-8
**第一項** 法第九十五条第四項第十号イ（外国税額控除）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-225-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-8/par-1
The provision of personal services specified by Cabinet Order prescribed in Article 95, paragraph (4), item (x), (a) (Foreign Tax Credit) of the Act is the following work or 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-225-8/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-8/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-225-8/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-8/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** 法第九十五条第四項第十号ハに規定する政令で定める人的役務の提供は、前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-225-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-8/par-2
The provision of personal services specified by Cabinet Order prescribed in Article 95, paragraph (4), item (x), (c) of the Act is the work or other provision of personal services listed in the items of the preceding paragraph that was carried out during a period when the person carrying out that work or other provision of personal services was a Nonresident.
machine translation, not official
### 第二百二十五条の九（事業の広告宣伝のための賞金） — Monetary Award for Business Advertisement
caption: machine translation, not official
art-225-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-9
**第一項** 法第九十五条第四項第十一号（外国税額控除）に規定する政令で定める賞金は、国外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-225-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-9/par-1
The monetary awards specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xi) (Foreign Tax Credit) of the Act are money, 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) received as a prize for the advertisement of that business from a person who carries on business outside Japan.
machine translation, not official
### 第二百二十五条の十（年金に係る契約の範囲） — Scope of Contracts for Pensions
caption: machine translation, not official
art-225-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-10
**第一項** 法第九十五条第四項第十二号（外国税額控除）に規定する政令で定める契約は、保険業法第二条第六項（定義）に規定する外国保険業者、同条第三項に規定する生命保険会社若しくは同条第四項に規定する損害保険会社の締結する保険契約又はこれに類する共済に係る契約であつて、年金を給付する定めのあるものとする。
art-225-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-10/par-1
The contracts specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xii) (Foreign Tax Credit) of the Act are insurance policies concluded by a foreign insurer prescribed in Article 2, paragraph (6) (Definitions) of the Insurance Business Act, a life insurance company prescribed in paragraph (3) of that Article or a casualty insurance company prescribed in paragraph (4) of that Article, or contracts pertaining to mutual aid similar thereto, that contain a provision for the payment of an annuity.
machine translation, not official
### 第二百二十五条の十一（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: machine translation, not official
art-225-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-11
**第一項** 法第九十五条第四項第十四号（外国税額控除）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-225-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-11/par-1
The contracts specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xiv) (Foreign Tax Credit) of the Act are contracts under which one party agrees to make a contribution for the business of the other party, and the other party agrees to distribute the profits arising from that business.
machine translation, not official
### 第二百二十五条の十二（国際運輸業所得） — Income from International Transport Business
caption: machine translation, not official
art-225-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-12
**第一項** 法第九十五条第四項第十五号（外国税額控除）に規定する政令で定める所得は、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外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外業務（国外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、その国外業務の用に供する固定資産の価額その他その国外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居住者の国外業務につき生ずべき所得とする。
art-225-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-12/par-1
The income specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xv) (Foreign Tax Credit) of the Act is, of the income arising from a Resident's carrying on of a business of transport by vessel or aircraft both in Japan and outside Japan, the income to arise from that Resident's operations outside Japan, determined, for a business of transport by vessel, on the basis of revenue pertaining to passengers or cargo that boarded or were loaded outside Japan, and for a business of transport by aircraft, on the basis of revenue or expenses pertaining to its operations outside Japan (meaning operations conducted outside Japan; the same applies hereinafter in this Article), the value of Fixed Assets used for those operations outside Japan, or other factors sufficient to infer the degree to which those operations outside Japan contributed to the generation of income pertaining to that transport business.
machine translation, not official
### 第二百二十五条の十三（相手国等において租税を課することができることとされる所得） — Income on Which Tax May Be Imposed in the Treaty Partner
caption: machine translation, not official
art-225-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-13
**第一項** 法第九十五条第四項第十六号（外国税額控除）に規定する政令で定めるものは、同号に規定する相手国等において外国所得税が課される所得とする。
art-225-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-13/par-1
The things specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xvi) (Foreign Tax Credit) of the Act are income on which foreign income tax is imposed in the treaty partner prescribed in that item.
machine translation, not official
### 第二百二十五条の十四（国外に源泉がある所得） — Income Sourced Outside Japan
caption: machine translation, not official
art-225-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14
**第一項** 法第九十五条第四項第十七号（外国税額控除）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-225-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/par-1
The income specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xvii) (Foreign Tax Credit) of the Act is the following income:
machine translation, not official
**一** 国外において行う業務又は国外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-225-14/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/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 outside Japan or assets located outside Japan;
machine translation, not official
**二** 国外にある資産の法人からの贈与により取得する所得
art-225-14/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/par-1/item-2
income arising from receiving, from a corporation, a gift of assets that are located outside Japan;
machine translation, not official
**三** 国外において発見された埋蔵物又は国外において拾得された遺失物に係る所得
art-225-14/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/par-1/item-3
income pertaining to items that were hidden in the ground and that were discovered outside Japan or lost property that was found outside Japan;
machine translation, not official
**四** 国外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-225-14/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/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 outside Japan;
machine translation, not official
**五** 前三号に掲げるもののほか、国外においてした行為に伴い取得する一時所得
art-225-14/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/par-1/item-5
occasional income acquired in connection with an act carried out outside Japan, in addition to what is listed in the preceding three items;
machine translation, not official
**六** 前各号に掲げるもののほか、国外において行う業務又は国外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-225-14/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/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 outside Japan or assets located outside Japan.
machine translation, not official
### 第二百二十五条の十五（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-225-15 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-15
**第一項** 法第九十五条第五項（外国税額控除）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-225-15/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-15/par-1
The transactions specified by Cabinet Order prescribed in Article 95, paragraph (5) (Foreign Tax Credit) of the Act are guarantees of obligations pertaining to borrowing of funds or other transactions (including acts of assuming an obligation that are equivalent to a guarantee of obligations).
machine translation, not official
### 第二百二十五条の十六（内部取引に含まれない事実の範囲等） — Scope of Events Not Included in Internal Dealings, etc.
caption: machine translation, not official
art-225-16 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-16
**第一項** 法第九十五条第七項（外国税額控除）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-225-16/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-16/par-1
The things specified by Cabinet Order as equivalent to interest prescribed in Article 95, paragraph (7) (Foreign Tax Credit) of the Act are discount charges on bills and other things whose economic nature is equivalent to interest.
machine translation, not official
**第二項** 法第九十五条第七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-225-16/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-16/par-2
The events specified by Cabinet Order prescribed in Article 95, paragraph (7) of the Act are 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-225-16/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-16/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-225-16/par-2/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-16/par-2/item-1/sub-1
industrial property rights and other rights relating to technology, production methods based on 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-225-16/par-2/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-16/par-2/item-1/sub-2
copyrights (including publishing rights, 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-225-16/par-2/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-16/par-2/item-1/sub-3
intangible Fixed Assets listed in Article 6, item (viii) (Scope of Depreciable Assets) (including things located outside Japan that are equivalent to the prospecting right prescribed in (b) of that item and things located outside Japan that are equivalent to those listed in (o) through (t) of that item);
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-225-16/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-16/par-2/item-2
an event equivalent to the transfer or acquisition of the things listed in (a) through (c) of the preceding item.
machine translation, not official
### 第二百二十六条（外国所得税が減額された場合の特例） — Special Provisions Where Foreign Income Tax Is Reduced
caption: machine translation, not official
art-226 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226
**第一項** 居住者が納付することとなつた外国所得税の額につき法第九十五条第一項から第三項まで（外国税額控除）の規定の適用を受けた年の翌年以後七年内の各年において当該外国所得税の額が減額された場合には、当該居住者のその減額されることとなつた日の属する年（以下この条において「減額に係る年」という。）については、当該減額に係る年において当該居住者が納付することとなる控除対象外国所得税の額（第三項において「納付控除対象外国所得税額」という。）から減額控除対象外国所得税額に相当する金額を控除し、その控除後の金額につき法第九十五条第一項から第三項までの規定を適用する。
art-226/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226/par-1
Where, in any year within the seven years starting from the year following the year in which the application of Article 95, paragraphs (1) through (3) (Foreign Tax Credit) of the Act was received with respect to the amount of foreign income tax that a Resident became liable to pay, the amount of that foreign income tax is reduced, for the year in which the date on which that amount is to be reduced falls for that Resident (hereinafter in this Article referred to as the "year of the reduction"), an amount equivalent to the reduced amount of credit-eligible foreign income tax is to be deducted from the amount of credit-eligible foreign income tax that that Resident is to pay in the year of the reduction (referred to in paragraph (3) as the "credit-eligible foreign income tax to be paid"), and the provisions of Article 95, paragraphs (1) through (3) of the Act apply to the amount after that deduction.
machine translation, not official
**第二項** 前項に規定する減額控除対象外国所得税額とは、居住者の減額に係る年において外国所得税の額の減額がされた金額のうち、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額をいう。
art-226/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226/par-2
The reduced amount of credit-eligible foreign income tax prescribed in the preceding paragraph means, of the amount by which the amount of foreign income tax was reduced in the year of the reduction of a Resident, the amount equivalent to the remainder obtained by deducting the amount listed in item (ii) from the amount listed in item (i):
machine translation, not official
**一** 当該外国所得税の額のうち居住者の法第九十五条第一項から第三項までの規定の適用を受けた年において控除対象外国所得税の額とされた部分の金額
art-226/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226/par-2/item-1
the portion of the amount of that foreign income tax that was treated as the amount of credit-eligible foreign income tax in the year in which the Resident received the application of Article 95, paragraphs (1) through (3) of the Act;
machine translation, not official
**二** 当該減額がされた後の当該外国所得税の額につき当該居住者の法第九十五条第一項から第三項までの規定の適用を受けた年において同条第一項の規定を適用したならば控除対象外国所得税の額とされる部分の金額
art-226/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226/par-2/item-2
the portion of the amount of that foreign income tax after that reduction that would be treated as the amount of credit-eligible foreign income tax if, in the year in which that Resident received the application of Article 95, paragraphs (1) through (3) of the Act, paragraph (1) of that Article had been applied to it.
machine translation, not official
**第三項** 第一項の場合において、減額に係る年の納付控除対象外国所得税額がないとき、又は当該納付控除対象外国所得税額が前項に規定する減額控除対象外国所得税額（以下この項において「減額控除対象外国所得税額」という。）に満たないときは、減額に係る年の前年以前三年内の各年の第二百二十四条第六項（繰越控除限度額等）に規定する控除限度超過額（同条第三項又は第二百二十五条第三項若しくは第四項（繰越控除対象外国所得税額等）の規定により減額に係る年の前年以前の各年においてないものとみなされた部分の金額を除く。以下この項において「控除限度超過額」という。）から、それぞれ当該減額控除対象外国所得税額の全額又は当該減額控除対象外国所得税額のうち当該納付控除対象外国所得税額を超える部分の金額に相当する金額を控除し、その控除後の金額につき法第九十五条第三項の規定を適用する。この場合において、二以上の年につき控除限度超過額があるときは、まず最も古い年の控除限度超過額から当該控除を行い、なお控除しきれない金額があるときは順次新しい年の控除限度超過額から当該控除を行う。
art-226/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226/par-3
In the case referred to in paragraph (1), where there is no credit-eligible foreign income tax to be paid for the year of the reduction, or where that credit-eligible foreign income tax to be paid is less than the reduced amount of credit-eligible foreign income tax prescribed in the preceding paragraph (hereinafter in this paragraph referred to as the "reduced amount of credit-eligible foreign income tax"), the full amount of that reduced amount of credit-eligible foreign income tax, or the amount equivalent to the portion of that reduced amount of credit-eligible foreign income tax exceeding that credit-eligible foreign income tax to be paid, respectively, is to be deducted from the amount exceeding the credit limit prescribed in Article 224, paragraph (6) (Maximum Carry-Over Credit, etc.) for each year within the three years up to and including the year preceding the year of the reduction (excluding the amount of the portion deemed not to exist in each year up to and including the year preceding the year of the reduction under paragraph (3) of that Article or Article 225, paragraph (3) or (4) (Carry-Over, Credit-Eligible Foreign Income Taxes, etc.); hereinafter in this paragraph referred to as the "amount exceeding the credit limit"), and the provisions of Article 95, paragraph (3) of the Act apply to the amount after that deduction. In this case, where there is an amount exceeding the credit limit for two or more years, the deduction is made first from the amount exceeding the credit limit for the oldest year, and where there remains an amount that cannot be fully deducted, the deduction is made successively from the amount exceeding the credit limit for newer years.
machine translation, not official
### 第二百二十六条の二（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例） — Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan
caption: machine translation, not official
art-226-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2
**第一項** 法第九十五条の二第一項（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例）（同条第二項において準用する場合を含む。以下この条において同じ。）に規定する政令で定めるところにより計算した金額は、有価証券等（法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する有価証券等をいう。第四項及び第五項において同じ。）又は法第六十条の二第二項に規定する未決済信用取引等若しくは同条第三項に規定する未決済デリバティブ取引に係る契約（以下この項及び次項において「対象資産」という。）の譲渡（同条第四項に規定する譲渡をいう。第二号及び第四項において同じ。）若しくは決済又は限定相続等（同条第八項に規定する限定相続等をいう。第四項において同じ。）による移転（以下この項において「譲渡等」という。）により生ずる所得に対して課される外国所得税（法第九十五条の二第一項に規定する外国所得税をいう。以下この項において同じ。）に関する法令の規定により当該外国所得税の課税標準の計算の基礎となる期間の所得に対して課される外国所得税の額から、当該対象資産の譲渡等により生ずる所得（法第百六十四条第一項各号（非居住者に対する課税の方法）に掲げる非居住者の区分に応じ当該各号に定める国内源泉所得に該当するものを除く。）がないものとした場合における当該期間の所得に対して課される外国所得税の額を控除した金額（次の各号に掲げる場合にあつては、当該各号に掲げる場合の区分に応じ当該各号に定める金額）とする。
art-226-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-1
The amount calculated as specified by Cabinet Order prescribed in Article 95-2, paragraph (1) (Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan) of the Act (including where applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this Article) is to be the amount obtained by deducting, from the amount of foreign income tax imposed on income for the period that forms the basis for calculating the tax base of that foreign income tax under the provisions of laws and regulations relating to foreign income tax (meaning foreign income tax prescribed in Article 95-2, paragraph (1) of the Act; the same applies hereinafter in this paragraph) imposed on income arising from the transfer (meaning the transfer prescribed in Article 60-2, paragraph (4) of the Act; the same applies in item (ii) and paragraph (4)) or settlement of Securities and similar interests (meaning Securities and similar interests prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act; the same applies in paragraphs (4) and (5)) or of contracts pertaining to an unsettled margin transaction or similar transaction prescribed in paragraph (2) of that Article or an unsettled derivatives transaction prescribed in paragraph (3) of that Article (hereinafter in this paragraph and the following paragraph referred to as "covered assets"), or the transfer thereof by way of gift or inheritance with limited liability (meaning gift or inheritance with limited liability prescribed in paragraph (8) of that Article; the same applies in paragraph (4)) (hereinafter in this paragraph referred to as "transfer, etc."), the amount of foreign income tax imposed on income for that period on the assumption that there were no income arising from the transfer, etc. of those covered assets (excluding income falling under the domestic source income specified in each item of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act according to the category of Nonresident listed in those items) (or, in a case listed in the following items, the amount specified in the relevant item according to the category of case listed in that item).
machine translation, not official
**一** 当該外国所得税が当該対象資産の譲渡等（相続（限定承認に係るものに限る。）又は遺贈（包括遺贈のうち限定承認に係るものに限る。）による移転に限る。）により生ずる所得に対して課されるものである場合であつて、当該控除した金額が当該対象資産に係る法第百三十七条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）に規定する納税猶予分の所得税額（既に同条第五項の規定の適用があつた場合には、同項の規定の適用があつた金額を除く。）を超えるとき 当該納税猶予分の所得税額
art-226-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-1/item-1
where that foreign income tax is imposed on income arising from the transfer, etc. of those covered assets (limited to a transfer by way of inheritance (limited to that pertaining to qualified acceptance) or bequest (limited to that of a universal legacy pertaining to qualified acceptance)), and the amount so deducted exceeds the amount of income tax subject to deferral prescribed in Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Act pertaining to those covered assets (or, where the provisions of paragraph (5) of that Article have already been applied, excluding the amount to which the provisions of that paragraph have been applied): that amount of income tax subject to deferral;
machine translation, not official
**二** 当該外国所得税が当該対象資産の譲渡等（譲渡若しくは決済又は贈与による移転に限る。）により生ずる所得に対して課されるものである場合であつて、当該控除した金額が当該対象資産に係る法第百三十七条の二第五項に規定する政令で定めるところにより計算した金額を超えるとき 当該計算した金額
art-226-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-1/item-2
where that foreign income tax is imposed on income arising from the transfer, etc. of those covered assets (limited to a transfer or settlement, or a transfer by way of gift), and the amount so deducted exceeds the amount calculated as specified by Cabinet Order prescribed in Article 137-2, paragraph (5) of the Act pertaining to those covered assets: the amount so calculated.
machine translation, not official
**第二項** 法第九十五条の二第一項の規定の適用がある場合における国外転出（法第六十条の二第一項に規定する国外転出をいう。第四項において同じ。）の日の属する年の法第九十五条第一項（外国税額控除）に規定する控除限度額の計算については、法第六十条の二第一項から第三項まで（これらの規定を同条第八項（同条第九項において準用する場合を含む。）の規定により読み替えて適用する場合を含む。）の規定により行われたものとみなされた対象資産の譲渡又は決済により生ずる所得は、第二百二十一条の二各号（国外所得金額）に掲げる国外源泉所得に該当するものとして、同条の規定を適用する。
art-226-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-2
In calculating the maximum credit prescribed in Article 95, paragraph (1) (Foreign Tax Credit) of the Act for the year that includes the date of departure from Japan (meaning departure from Japan prescribed in Article 60-2, paragraph (1) of the Act; the same applies in paragraph (4)) where the provisions of Article 95-2, paragraph (1) of the Act apply, income arising from the transfer or settlement of covered assets deemed to have been carried out under the provisions of Article 60-2, paragraphs (1) through (3) of the Act (including where those provisions are applied by replacing terms pursuant to paragraph (8) of that Article (including where applied mutatis mutandis pursuant to paragraph (9) of that Article)) is treated as falling under the foreign source income listed in the items of Article 221-2 (Amount of Foreign-Source Income), and the provisions of that Article apply.
machine translation, not official
**第三項** 法第六十条の二第十一項の規定は、法第九十五条の二第一項の規定の適用について準用する。
art-226-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-3
The provisions of Article 60-2, paragraph (11) of the Act apply mutatis mutandis to the application of Article 95-2, paragraph (1) of the Act.
machine translation, not official
**第四項** 第百七十条第八項（国外転出をする場合の譲渡所得等の特例）の規定は、国外転出の日の属する年分の所得税につき法第九十五条の二第一項の規定の適用を受ける個人（その相続人を含む。）が当該国外転出の時後に有価証券等の譲渡又は限定相続等による移転をした場合において、その譲渡又は限定相続等による移転をした有価証券等が、その者が当該国外転出の時において有していた有価証券等に該当するかどうかの判定について準用する。
art-226-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-4
The provisions of Article 170, paragraph (8) (Special Provisions on Capital Gains upon Departure from Japan) apply mutatis mutandis to the determination of whether, where an individual (including the individual's heir) who receives the application of Article 95-2, paragraph (1) of the Act with respect to the income tax for the year that includes the date of departure from Japan has, after the time of that departure from Japan, transferred Securities and similar interests or transferred them by way of gift or inheritance with limited liability, the Securities and similar interests so transferred fall under the Securities and similar interests that the person held at the time of that departure from Japan.
machine translation, not official
**第五項** 第百七十条第九項の規定は、前項に規定する個人が有する有価証券等（以下この項において「従前の有価証券等」という。）について第三項において準用する法第六十条の二第十一項各号に掲げる事由が生じた場合において、当該事由により取得した有価証券等（以下この項において「取得有価証券等」という。）が同条第十一項の規定により引き続き所有していたものとみなされるときにおける当該従前の有価証券等のうち当該取得有価証券等の取得の基因となつた部分について準用する。
art-226-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-5
The provisions of Article 170, paragraph (9) apply mutatis mutandis to the portion of the former Securities and similar interests that gave rise to the acquisition of the acquired Securities, etc., in the case where, with respect to Securities and similar interests held by the individual prescribed in the preceding paragraph (hereinafter in this paragraph referred to as "former Securities and similar interests"), a cause listed in the items of Article 60-2, paragraph (11) of the Act as applied mutatis mutandis in paragraph (3) has arisen, and the Securities and similar interests acquired by reason of that cause (hereinafter in this paragraph referred to as "acquired Securities, etc.") are deemed under paragraph (11) of that Article to have continued to be owned.
machine translation, not official
---
## Cites
- art-220-2/par-1: 法第九十三条第一項 → 所得税法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act/art-93/par-1 (e-Gov law ID 340AC0000000033)
- art-220-2/par-1: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033)
- art-220-2/par-1: この条 → 所得税法施行令 第二百二十条の二 (Article 220-2), art-220-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-220-2
- art-220-2/par-1/item-1: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033)
- art-220-2/par-1/item-1: 第三百条第一項 → 所得税法施行令 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-3/ch-3/from-art-300#art-300/par-1
- art-220-2/par-1/item-1: 次号 → 所得税法施行令 第二百二十条の二第一項第二号 (Article 220-2, paragraph (1), item (ii)), art-220-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-220-2/par-1/item-2
- art-220-2/par-1/item-1: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 (e-Gov law ID 340AC0000000033)
- art-220-2/par-1/item-1: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 (e-Gov law ID 340AC0000000033)
- art-220-2/par-1/item-1: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-220-2/par-1/item-1: この号 → 所得税法施行令 第二百二十条の二第一項第一号 (Article 220-2, paragraph (1), item (i)), art-220-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-220-2/par-1/item-1
- art-220-2/par-1/item-1: 第三百条第九項 → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-3/ch-3/from-art-300#art-300/par-9
- art-220-2/par-1/item-2: 法第百八十条の二第三項 → 所得税法 第百八十条の二第三項 (Article 180-2, paragraph (3)), art-180-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-3 (e-Gov law ID 340AC0000000033)
- art-220-2/par-1/item-2: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 (e-Gov law ID 340AC0000000033)
- art-220-2/par-1/item-2: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 (e-Gov law ID 340AC0000000033)
- art-220-2/par-1/item-2: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-220-2/par-1/item-2: この号 → 所得税法施行令 第二百二十条の二第一項第二号 (Article 220-2, paragraph (1), item (ii)), art-220-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-220-2/par-1/item-2
- art-220-2/par-1/item-2: 第三百六条の二第七項 → 所得税法施行令 第三百六条の二第七項 (Article 306-2, paragraph (7)), art-306-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-3/ch-3/from-art-306-2#art-306-2/par-7
- art-221/par-1: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-1: 法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十号 (Article 95, paragraph (4), item (x)), art-95/par-4/item-10 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-10 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十一号 (Article 95, paragraph (4), item (xi)), art-95/par-4/item-11 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-11 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十二号 (Article 95, paragraph (4), item (xii)), art-95/par-4/item-12 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-12 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十三号 (Article 95, paragraph (4), item (xiii)), art-95/par-4/item-13 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-13 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十四号 (Article 95, paragraph (4), item (xiv)), art-95/par-4/item-14 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-14 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十五号 (Article 95, paragraph (4), item (xv)), art-95/par-4/item-15 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-15 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十六号 (Article 95, paragraph (4), item (xvi)), art-95/par-4/item-16 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-16 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第十七号 (Article 95, paragraph (4), item (xvii)), art-95/par-4/item-17 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-17 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第二号 (Article 95, paragraph (4), item (ii)), art-95/par-4/item-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-2 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第三号 (Article 95, paragraph (4), item (iii)), art-95/par-4/item-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-3 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第四号 (Article 95, paragraph (4), item (iv)), art-95/par-4/item-4 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-4 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第五号 (Article 95, paragraph (4), item (v)), art-95/par-4/item-5 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-5 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第六号 (Article 95, paragraph (4), item (vi)), art-95/par-4/item-6 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-6 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第七号 (Article 95, paragraph (4), item (vii)), art-95/par-4/item-7 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-7 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第八号 (Article 95, paragraph (4), item (viii)), art-95/par-4/item-8 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-8 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 法第九十五条第四項第二号から第十七号まで → 所得税法 第九十五条第四項第九号 (Article 95, paragraph (4), item (ix)), art-95/par-4/item-9 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-9 (e-Gov law ID 340AC0000000033)
- art-221-2/par-1/item-2: 同項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-221-3/par-1: 前条第一号 → 所得税法施行令 第二百二十一条の二第一項第一号 (Article 221-2, paragraph (1), item (i)), art-221-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-2/par-1/item-1
- art-221-3/par-1: 第二百二十一条の五 → 所得税法施行令 第二百二十一条の五 (Article 221-5), art-221-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-5
- art-221-3/par-1: 法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-221-3/par-3: 前項 → 所得税法施行令 第二百二十一条の三第二項 (Article 221-3, paragraph (2)), art-221-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-2
- art-221-3/par-3: 法第三十七条 → 所得税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/income-tax-act/art-37 (e-Gov law ID 340AC0000000033)
- art-221-3/par-3: 同条第一項 → 所得税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/income-tax-act/art-37/par-1 (e-Gov law ID 340AC0000000033)
- art-221-3/par-3: 同条第二項 → 所得税法 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/income-tax-act/art-37/par-2 (e-Gov law ID 340AC0000000033)
- art-221-3/par-3: 法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-221-3/par-3: この条 → 所得税法施行令 第二百二十一条の三 (Article 221-3), art-221-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3
- art-221-3/par-3: 次条第二項 → 所得税法施行令 第二百二十一条の四第二項 (Article 221-4, paragraph (2)), art-221-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-2
- art-221-3/par-3: 第二百二十一条の五 → 所得税法施行令 第二百二十一条の五 (Article 221-5), art-221-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-5
- art-221-3/par-4: 第二項 → 所得税法施行令 第二百二十一条の三第二項 (Article 221-3, paragraph (2)), art-221-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-2
- art-221-3/par-4: 法第五十二条 → 所得税法 第五十二条 (Article 52), art-52 — https://japanlaw.org/ja/income-tax-act/art-52 (e-Gov law ID 340AC0000000033)
- art-221-3/par-4: 同条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-221-3/par-4: 第二項 → 所得税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/ja/income-tax-act/art-52/par-2 (e-Gov law ID 340AC0000000033)
- art-221-3/par-4: 法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-221-3/par-4: 次項 → 所得税法施行令 第二百二十一条の三第五項 (Article 221-3, paragraph (5)), art-221-3/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-5
- art-221-3/par-4: 次条第二項 → 所得税法施行令 第二百二十一条の四第二項 (Article 221-4, paragraph (2)), art-221-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-2
- art-221-3/par-4: 第二百二十一条の五 → 所得税法施行令 第二百二十一条の五 (Article 221-5), art-221-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-5
- art-221-3/par-5: 第二項 → 所得税法施行令 第二百二十一条の三第二項 (Article 221-3, paragraph (2)), art-221-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-2
- art-221-3/par-6: 第一項 → 所得税法施行令 第二百二十一条の三第一項 (Article 221-3, paragraph (1)), art-221-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-1
- art-221-3/par-6: 法第三十七条第一項 → 所得税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/income-tax-act/art-37/par-1 (e-Gov law ID 340AC0000000033)
- art-221-3/par-6: この項 → 所得税法施行令 第二百二十一条の三第六項 (Article 221-3, paragraph (6)), art-221-3/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-6
- art-221-3/par-6: 次項 → 所得税法施行令 第二百二十一条の三第七項 (Article 221-3, paragraph (7)), art-221-3/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-7
- art-221-3/par-7: 前項 → 所得税法施行令 第二百二十一条の三第六項 (Article 221-3, paragraph (6)), art-221-3/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-6
- art-221-3/par-8: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-221-3/par-8: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-2 (e-Gov law ID 340AC0000000033)
- art-221-3/par-8: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-3 (e-Gov law ID 340AC0000000033)
- art-221-4/par-1: 次項 → 所得税法施行令 第二百二十一条の四第二項 (Article 221-4, paragraph (2)), art-221-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-2
- art-221-4/par-2: 前項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-1
- art-221-4/par-2/item-1: 次号 → 所得税法施行令 第二百二十一条の四第二項第二号 (Article 221-4, paragraph (2), item (ii)), art-221-4/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-2/item-2
- art-221-4/par-2/item-1: 第三号 → 所得税法施行令 第二百二十一条の四第二項第三号 (Article 221-4, paragraph (2), item (iii)), art-221-4/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-2/item-3
- art-221-4/par-2/item-3: 前条第六項 → 所得税法施行令 第二百二十一条の三第六項 (Article 221-3, paragraph (6)), art-221-3/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-3/par-6
- art-221-4/par-3: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-1
- art-221-4/par-3/item-1/sub-3: この項 → 所得税法施行令 第二百二十一条の四第三項 (Article 221-4, paragraph (3)), art-221-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3
- art-221-4/par-3/item-1/sub-3: 次項 → 所得税法施行令 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-4
- art-221-4/par-3/item-1/sub-3: 第六項 → 所得税法施行令 第二百二十一条の四第六項 (Article 221-4, paragraph (6)), art-221-4/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-6
- art-221-4/par-3/item-2/sub-1: この号 → 所得税法施行令 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-2
- art-221-4/par-3/item-2/sub-1: 第六項第二号 → 所得税法施行令 第二百二十一条の四第六項第二号 (Article 221-4, paragraph (6), item (ii)), art-221-4/par-6/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-6/item-2
- art-221-4/par-4: 前項第一号 → 所得税法施行令 第二百二十一条の四第三項第一号 (Article 221-4, paragraph (3), item (i)), art-221-4/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-1
- art-221-4/par-4: 同項第二号 → 所得税法施行令 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-2
- art-221-4/par-4: この項 → 所得税法施行令 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-4
- art-221-4/par-4: 次項 → 所得税法施行令 第二百二十一条の四第五項 (Article 221-4, paragraph (5)), art-221-4/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-5
- art-221-4/par-5: 前項 → 所得税法施行令 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-4
- art-221-4/par-6: 第三項 → 所得税法施行令 第二百二十一条の四第三項 (Article 221-4, paragraph (3)), art-221-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3
- art-221-4/par-6: 同項第一号 → 所得税法施行令 第二百二十一条の四第三項第一号 (Article 221-4, paragraph (3), item (i)), art-221-4/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-1
- art-221-4/par-6: 同項第二号 → 所得税法施行令 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-2
- art-221-4/par-6/item-1: 第三項第一号 → 所得税法施行令 第二百二十一条の四第三項第一号 (Article 221-4, paragraph (3), item (i)), art-221-4/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-1
- art-221-4/par-7: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-1
- art-221-4/par-7: この項 → 所得税法施行令 第二百二十一条の四第七項 (Article 221-4, paragraph (7)), art-221-4/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-7
- art-221-4/par-7: 第三項第一号 → 所得税法施行令 第二百二十一条の四第三項第一号 (Article 221-4, paragraph (3), item (i)), art-221-4/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-1
- art-221-4/par-7: 前項第一号 → 所得税法施行令 第二百二十一条の四第六項第一号 (Article 221-4, paragraph (6), item (i)), art-221-4/par-6/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-6/item-1
- art-221-4/par-7: 第三項第二号 → 所得税法施行令 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-2
- art-221-4/par-7: 前項第二号 → 所得税法施行令 第二百二十一条の四第六項第二号 (Article 221-4, paragraph (6), item (ii)), art-221-4/par-6/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-6/item-2
- art-221-4/par-8: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-1
- art-221-4/par-8: 第一号 → 所得税法施行令 第二百二十一条の四第八項第一号 (Article 221-4, paragraph (8), item (i)), art-221-4/par-8/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-8/item-1
- art-221-4/par-8: 第二号 → 所得税法施行令 第二百二十一条の四第八項第二号 (Article 221-4, paragraph (8), item (ii)), art-221-4/par-8/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-8/item-2
- art-221-4/par-8/item-1: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-1
- art-221-4/par-8/item-2: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-1
- art-221-4/par-9: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-1
- art-221-4/par-9: 第三項第一号 → 所得税法施行令 第二百二十一条の四第三項第一号 (Article 221-4, paragraph (3), item (i)), art-221-4/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-3/item-1
- art-221-4/par-10: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-1
- art-221-4/par-11: 第一項 → 所得税法施行令 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-1
- art-221-4/par-11: 前項 → 所得税法施行令 第二百二十一条の四第十項 (Article 221-4, paragraph (10)), art-221-4/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-4#art-221-4/par-10
- art-221-5/par-1: 法第九十五条第四項第三号 → 所得税法 第九十五条第四項第三号 (Article 95, paragraph (4), item (iii)), art-95/par-4/item-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-3 (e-Gov law ID 340AC0000000033)
- art-221-5/par-1: 第五号 → 所得税法 第九十五条第四項第五号 (Article 95, paragraph (4), item (v)), art-95/par-4/item-5 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-5 (e-Gov law ID 340AC0000000033)
- art-221-5/par-1: この条 → 所得税法施行令 第二百二十一条の五 (Article 221-5), art-221-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-5
- art-221-5/par-2: 前項 → 所得税法施行令 第二百二十一条の五第一項 (Article 221-5, paragraph (1)), art-221-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-5/par-1
- art-221-5/par-3: 第一項 → 所得税法施行令 第二百二十一条の五第一項 (Article 221-5, paragraph (1)), art-221-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-5/par-1
- art-221-5/par-3: この項 → 所得税法施行令 第二百二十一条の五第三項 (Article 221-5, paragraph (3)), art-221-5/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-5/par-3
- art-221-5/par-3: 前項第一号 → 所得税法施行令 第二百二十一条の五第二項第一号 (Article 221-5, paragraph (2), item (i)), art-221-5/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-5/par-2/item-1
- art-221-6/par-1: 第二百二十一条の二第二号 → 所得税法施行令 第二百二十一条の二第一項第二号 (Article 221-2, paragraph (1), item (ii)), art-221-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-2/par-1/item-2
- art-221-6/par-2: 法第三十七条第一項 → 所得税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/income-tax-act/art-37/par-1 (e-Gov law ID 340AC0000000033)
- art-221-6/par-2: 第二百二十一条の二第二号 → 所得税法施行令 第二百二十一条の二第一項第二号 (Article 221-2, paragraph (1), item (ii)), art-221-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-2/par-1/item-2
- art-221-6/par-2: この項 → 所得税法施行令 第二百二十一条の六第二項 (Article 221-6, paragraph (2)), art-221-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-6/par-2
- art-221-6/par-2: 次項 → 所得税法施行令 第二百二十一条の六第三項 (Article 221-6, paragraph (3)), art-221-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-6/par-3
- art-221-6/par-3: 前項 → 所得税法施行令 第二百二十一条の六第二項 (Article 221-6, paragraph (2)), art-221-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-221-6/par-2
- art-221-6/par-4: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-221-6/par-4: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-2 (e-Gov law ID 340AC0000000033)
- art-221-6/par-4: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-3 (e-Gov law ID 340AC0000000033)
- art-221-6/par-4: 第二百二十一条の二第二号 → 所得税法施行令 第二百二十一条の二第一項第二号 (Article 221-2, paragraph (1), item (ii)), art-221-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-2/par-1/item-2
- art-222/par-1: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-222/par-1: 同条 → 所得税法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/income-tax-act/art-95 (e-Gov law ID 340AC0000000033)
- art-222/par-2: 前項 → 所得税法施行令 第二百二十二条第一項 (Article 222, paragraph (1)), art-222/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-222/par-1
- art-222/par-2: 法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/income-tax-act/art-70/par-1 (e-Gov law ID 340AC0000000033)
- art-222/par-2: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/income-tax-act/art-70/par-2 (e-Gov law ID 340AC0000000033)
- art-222/par-2: 第七十一条 → 所得税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/ja/income-tax-act/art-71 (e-Gov law ID 340AC0000000033)
- art-222/par-2: 次項 → 所得税法施行令 第二百二十二条第三項 (Article 222, paragraph (3)), art-222/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-222/par-3
- art-222/par-3: 第一項 → 所得税法施行令 第二百二十二条第一項 (Article 222, paragraph (1)), art-222/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-222/par-1
- art-222/par-3: 法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/income-tax-act/art-70/par-1 (e-Gov law ID 340AC0000000033)
- art-222/par-3: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/income-tax-act/art-70/par-2 (e-Gov law ID 340AC0000000033)
- art-222/par-3: 第七十一条 → 所得税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/ja/income-tax-act/art-71 (e-Gov law ID 340AC0000000033)
- art-222/par-3: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-222/par-3: この項 → 所得税法施行令 第二百二十二条第三項 (Article 222, paragraph (3)), art-222/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-221-5#art-222/par-3
- art-222-2/par-1: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-222-2/par-1/item-2: この号 → 所得税法施行令 第二百二十二条の二第一項第二号 (Article 222-2, paragraph (1), item (ii)), art-222-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-1/item-2
- art-222-2/par-1/item-2/sub-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-222-2/par-1/item-2/sub-2: この号 → 所得税法施行令 第二百二十二条の二第一項第二号 (Article 222-2, paragraph (1), item (ii)), art-222-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-1/item-2
- art-222-2/par-1/item-2/sub-2: 第四項 → 所得税法施行令 第二百二十二条の二第四項 (Article 222-2, paragraph (4)), art-222-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-4
- art-222-2/par-1/item-2/sub-2: 同項第四号 → 所得税法施行令 第二百二十二条の二第四項第四号 (Article 222-2, paragraph (4), item (iv)), art-222-2/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-4/item-4
- art-222-2/par-2: 前項 → 所得税法施行令 第二百二十二条の二第一項 (Article 222-2, paragraph (1)), art-222-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-1
- art-222-2/par-2/item-3: 前項 → 所得税法施行令 第二百二十二条の二第一項 (Article 222-2, paragraph (1)), art-222-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-1
- art-222-2/par-2/item-3: 同項第一号 → 所得税法施行令 第二百二十二条の二第一項第一号 (Article 222-2, paragraph (1), item (i)), art-222-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-1/item-1
- art-222-2/par-2/item-3: 同項第二号 → 所得税法施行令 第二百二十二条の二第一項第二号 (Article 222-2, paragraph (1), item (ii)), art-222-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-1/item-2
- art-222-2/par-3: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-222-2/par-3/item-1: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1 (e-Gov law ID 340AC0000000033)
- art-222-2/par-3/item-2: 法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-222-2/par-3/item-2: この号 → 所得税法施行令 第二百二十二条の二第三項第二号 (Article 222-2, paragraph (3), item (ii)), art-222-2/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-3/item-2
- art-222-2/par-3/item-2: 第四号 → 所得税法施行令 第二百二十二条の二第三項第四号 (Article 222-2, paragraph (3), item (iv)), art-222-2/par-3/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-3/item-4
- art-222-2/par-3/item-2: 同項第一号 → 所得税法施行令 第二百二十二条の二第三項第一号 (Article 222-2, paragraph (3), item (i)), art-222-2/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-3/item-1
- art-222-2/par-3/item-3: 国税通則法第二条第六号 → 国税通則法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-6 (e-Gov law ID 337AC0000000066)
- art-222-2/par-3/item-3: 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-222-2/par-3/item-4: この号 → 所得税法施行令 第二百二十二条の二第三項第四号 (Article 222-2, paragraph (3), item (iv)), art-222-2/par-3/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-3/item-4
- art-222-2/par-3/item-5: 租税特別措置法第九条の八第一項 → 租税特別措置法 第九条の八第一項 (Article 9-8, paragraph (1)), art-9-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-8/par-1 (e-Gov law ID 332AC0000000026)
- art-222-2/par-3/item-5: 同法第九条の九第一項 → 租税特別措置法 第九条の九第一項 (Article 9-9, paragraph (1)), art-9-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-9/par-1 (e-Gov law ID 332AC0000000026)
- art-222-2/par-4: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-222-2/par-4/item-2: 租税特別措置法第四十条の五第一項 → 租税特別措置法 第四十条の五第一項 (Article 40-5, paragraph (1)), art-40-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-5/par-1 (e-Gov law ID 332AC0000000026)
- art-222-2/par-4/item-2: この号 → 所得税法施行令 第二百二十二条の二第四項第二号 (Article 222-2, paragraph (4), item (ii)), art-222-2/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-4/item-2
- art-222-2/par-4/item-2: 同条第二項 → 租税特別措置法 第四十条の五第二項 (Article 40-5, paragraph (2)), art-40-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-5/par-2 (e-Gov law ID 332AC0000000026)
- art-222-2/par-4/item-3: 租税特別措置法第四十条の八第一項 → 租税特別措置法 第四十条の八第一項 (Article 40-8, paragraph (1)), art-40-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-8/par-1 (e-Gov law ID 332AC0000000026)
- art-222-2/par-4/item-3: この号 → 所得税法施行令 第二百二十二条の二第四項第三号 (Article 222-2, paragraph (4), item (iii)), art-222-2/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-4/item-3
- art-222-2/par-4/item-3: 同条第二項 → 租税特別措置法 第四十条の八第二項 (Article 40-8, paragraph (2)), art-40-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-8/par-2 (e-Gov law ID 332AC0000000026)
- art-222-2/par-4/item-4: この号 → 所得税法施行令 第二百二十二条の二第四項第四号 (Article 222-2, paragraph (4), item (iv)), art-222-2/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-222-2#art-222-2/par-4/item-4
- art-222-2/par-4/item-5: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-222-2/par-4/item-5: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-2 (e-Gov law ID 340AC0000000033)
- art-222-2/par-4/item-5: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-3 (e-Gov law ID 340AC0000000033)
- art-223/par-1: 法第九十五条第二項 → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-2 (e-Gov law ID 340AC0000000033)
- art-223/par-1: 地方税法施行令（昭和二十五年政令第二百四十五号）第七条の十九第三項 → e-Gov law 325CO0000000245, 第七条の十九第三項 (Article 7-19, paragraph (3)), art-7-19/par-3 — not held in this collection
- art-224/par-1: 法第九十五条第二項 → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-2 (e-Gov law ID 340AC0000000033)
- art-224/par-1: 次項 → 所得税法施行令 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-2
- art-224/par-1: 次条第一項 → 所得税法施行令 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225/par-1
- art-224/par-2: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-224/par-2: この条 → 所得税法施行令 第二百二十四条 (Article 224), art-224 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224
- art-224/par-2: 第二百二十六条 → 所得税法施行令 第二百二十六条 (Article 226), art-226 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226
- art-224/par-2: 前項 → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-1
- art-224/par-3: 法第九十五条第二項 → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-2 (e-Gov law ID 340AC0000000033)
- art-224/par-3: 第一項 → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-1
- art-224/par-3: 次条第一項 → 所得税法施行令 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225/par-1
- art-224/par-4: 前三項 → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-1
- art-224/par-4: 前三項 → 所得税法施行令 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-2
- art-224/par-4: 前三項 → 所得税法施行令 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-3
- art-224/par-4: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-224/par-4: この条 → 所得税法施行令 第二百二十四条 (Article 224), art-224 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224
- art-224/par-5: 第一項から第三項まで → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-1
- art-224/par-5: 第一項から第三項まで → 所得税法施行令 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-2
- art-224/par-5: 第一項から第三項まで → 所得税法施行令 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-3
- art-224/par-5/item-1: 前条 → 所得税法施行令 第二百二十三条 (Article 223), art-223 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-223
- art-224/par-5/item-1: この条 → 所得税法施行令 第二百二十四条 (Article 224), art-224 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224
- art-224/par-6: 第一項 → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-1
- art-224/par-6: 第三項 → 所得税法施行令 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-3
- art-225/par-1: 法第九十五条第三項 → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-3 (e-Gov law ID 340AC0000000033)
- art-225/par-1: 前条第六項 → 所得税法施行令 第二百二十四条第六項 (Article 224, paragraph (6)), art-224/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-6
- art-225/par-1: この条 → 所得税法施行令 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225
- art-225/par-1: 前条第四項 → 所得税法施行令 第二百二十四条第四項 (Article 224, paragraph (4)), art-224/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-4
- art-225/par-2: 前条第二項 → 所得税法施行令 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-2
- art-225/par-2: 前項 → 所得税法施行令 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225/par-1
- art-225/par-3: 法第九十五条第三項 → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-3 (e-Gov law ID 340AC0000000033)
- art-225/par-3: 第一項 → 所得税法施行令 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225/par-1
- art-225/par-3: 前条第一項 → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-1
- art-225/par-4: 第一項 → 所得税法施行令 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225/par-1
- art-225/par-4: 前条第一項 → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-1
- art-225/par-4: 前条第五項 → 所得税法施行令 第二百二十四条第五項 (Article 224, paragraph (5)), art-224/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-5
- art-225-2/par-1: 法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-225-2/par-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-225-2/par-1: この項 → 所得税法施行令 第二百二十五条の二第一項 (Article 225-2, paragraph (1)), art-225-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-2/par-1
- art-225-2/par-2: 法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-225-2/par-2/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-225-2/par-2/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-225-2/par-2/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-225-2/par-2/item-4: 前三号 → 所得税法施行令 第二百二十五条の二第二項第一号 (Article 225-2, paragraph (2), item (i)), art-225-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-2/par-2/item-1
- art-225-2/par-2/item-4: 前三号 → 所得税法施行令 第二百二十五条の二第二項第二号 (Article 225-2, paragraph (2), item (ii)), art-225-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-2/par-2/item-2
- art-225-2/par-2/item-4: 前三号 → 所得税法施行令 第二百二十五条の二第二項第三号 (Article 225-2, paragraph (2), item (iii)), art-225-2/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225-2/par-2/item-3
- art-225-3/par-1: 法第九十五条第四項第二号 → 所得税法 第九十五条第四項第二号 (Article 95, paragraph (4), item (ii)), art-95/par-4/item-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-2 (e-Gov law ID 340AC0000000033)
- art-225-3/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-225-3/par-1/item-3: 保険業法第二条第六項 → e-Gov law 407AC0000000105, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-225-3/par-1/item-3: 同条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-225-3/par-1/item-3: 同条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-225-3/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-225-3/par-2: 金融商品取引法第二条第二十三項 → 金融商品取引法 第二条第二十三項 (Article 2, paragraph (23)), art-2/par-23 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-23 (e-Gov law ID 323AC0000000025)
- art-225-3/par-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-225-3/par-2: 法第九十五条第四項第二号 → 所得税法 第九十五条第四項第二号 (Article 95, paragraph (4), item (ii)), art-95/par-4/item-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-2 (e-Gov law ID 340AC0000000033)
- art-225-4/par-1: 法第九十五条第四項第三号 → 所得税法 第九十五条第四項第三号 (Article 95, paragraph (4), item (iii)), art-95/par-4/item-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-3 (e-Gov law ID 340AC0000000033)
- art-225-4/par-1: 第三号 → 所得税法施行令 第二百二十五条の四第一項第三号 (Article 225-4, paragraph (1), item (iii)), art-225-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-1/item-3
- art-225-4/par-1/item-5: 次号 → 所得税法施行令 第二百二十五条の四第一項第六号 (Article 225-4, paragraph (1), item (vi)), art-225-4/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-1/item-6
- art-225-4/par-1/item-5: 次項 → 所得税法施行令 第二百二十五条の四第二項 (Article 225-4, paragraph (2)), art-225-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-2
- art-225-4/par-2: 前項第五号 → 所得税法施行令 第二百二十五条の四第一項第五号 (Article 225-4, paragraph (1), item (v)), art-225-4/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-1/item-5
- art-225-4/par-2/item-1: この項 → 所得税法施行令 第二百二十五条の四第二項 (Article 225-4, paragraph (2)), art-225-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-2
- art-225-4/par-2/item-3: 前号 → 所得税法施行令 第二百二十五条の四第二項第二号 (Article 225-4, paragraph (2), item (ii)), art-225-4/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-2/item-2
- art-225-4/par-2/item-3: 次号 → 所得税法施行令 第二百二十五条の四第二項第四号 (Article 225-4, paragraph (2), item (iv)), art-225-4/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-2/item-4
- art-225-4/par-2/item-3: この号 → 所得税法施行令 第二百二十五条の四第二項第三号 (Article 225-4, paragraph (2), item (iii)), art-225-4/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-2/item-3
- art-225-4/par-2/item-4: 前号 → 所得税法施行令 第二百二十五条の四第二項第三号 (Article 225-4, paragraph (2), item (iii)), art-225-4/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-2/item-3
- art-225-4/par-2/item-4: 前二号 → 所得税法施行令 第二百二十五条の四第二項第二号 (Article 225-4, paragraph (2), item (ii)), art-225-4/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-2/item-2
- art-225-4/par-2/item-4: この号 → 所得税法施行令 第二百二十五条の四第二項第四号 (Article 225-4, paragraph (2), item (iv)), art-225-4/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-4/par-2/item-4
- art-225-5/par-1: 法第九十五条第四項第四号 → 所得税法 第九十五条第四項第四号 (Article 95, paragraph (4), item (iv)), art-95/par-4/item-4 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-4 (e-Gov law ID 340AC0000000033)
- art-225-5/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-225-6/par-1: 法第九十五条第四項第八号 → 所得税法 第九十五条第四項第八号 (Article 95, paragraph (4), item (viii)), art-95/par-4/item-8 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-8 (e-Gov law ID 340AC0000000033)
- art-225-6/par-1: 次項 → 所得税法施行令 第二百二十五条の六第二項 (Article 225-6, paragraph (2)), art-225-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-6/par-2
- art-225-6/par-2: 法第九十五条第四項第八号 → 所得税法 第九十五条第四項第八号 (Article 95, paragraph (4), item (viii)), art-95/par-4/item-8 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-8 (e-Gov law ID 340AC0000000033)
- art-225-6/par-3: 法第九十五条第四項第八号 → 所得税法 第九十五条第四項第八号 (Article 95, paragraph (4), item (viii)), art-95/par-4/item-8 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-8 (e-Gov law ID 340AC0000000033)
- art-225-7/par-1: 法第九十五条第四項第九号 → 所得税法 第九十五条第四項第九号 (Article 95, paragraph (4), item (ix)), art-95/par-4/item-9 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-9 (e-Gov law ID 340AC0000000033)
- art-225-7/par-2: 法第九十五条第四項第九号 → 所得税法 第九十五条第四項第九号 (Article 95, paragraph (4), item (ix)), art-95/par-4/item-9 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-9 (e-Gov law ID 340AC0000000033)
- art-225-8/par-1: 法第九十五条第四項第十号 → 所得税法 第九十五条第四項第十号 (Article 95, paragraph (4), item (x)), art-95/par-4/item-10 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-10 (e-Gov law ID 340AC0000000033)
- art-225-8/par-2: 法第九十五条第四項第十号 → 所得税法 第九十五条第四項第十号 (Article 95, paragraph (4), item (x)), art-95/par-4/item-10 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-10 (e-Gov law ID 340AC0000000033)
- art-225-8/par-2: 前項 → 所得税法施行令 第二百二十五条の八第一項 (Article 225-8, paragraph (1)), art-225-8/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-8/par-1
- art-225-9/par-1: 法第九十五条第四項第十一号 → 所得税法 第九十五条第四項第十一号 (Article 95, paragraph (4), item (xi)), art-95/par-4/item-11 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-11 (e-Gov law ID 340AC0000000033)
- art-225-10/par-1: 法第九十五条第四項第十二号 → 所得税法 第九十五条第四項第十二号 (Article 95, paragraph (4), item (xii)), art-95/par-4/item-12 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-12 (e-Gov law ID 340AC0000000033)
- art-225-10/par-1: 保険業法第二条第六項 → e-Gov law 407AC0000000105, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-225-10/par-1: 同条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-225-10/par-1: 同条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-225-11/par-1: 法第九十五条第四項第十四号 → 所得税法 第九十五条第四項第十四号 (Article 95, paragraph (4), item (xiv)), art-95/par-4/item-14 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-14 (e-Gov law ID 340AC0000000033)
- art-225-12/par-1: 法第九十五条第四項第十五号 → 所得税法 第九十五条第四項第十五号 (Article 95, paragraph (4), item (xv)), art-95/par-4/item-15 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-15 (e-Gov law ID 340AC0000000033)
- art-225-12/par-1: この条 → 所得税法施行令 第二百二十五条の十二 (Article 225-12), art-225-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-4#art-225-12
- art-225-13/par-1: 法第九十五条第四項第十六号 → 所得税法 第九十五条第四項第十六号 (Article 95, paragraph (4), item (xvi)), art-95/par-4/item-16 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-16 (e-Gov law ID 340AC0000000033)
- art-225-14/par-1: 法第九十五条第四項第十七号 → 所得税法 第九十五条第四項第十七号 (Article 95, paragraph (4), item (xvii)), art-95/par-4/item-17 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-17 (e-Gov law ID 340AC0000000033)
- art-225-14/par-1/item-5: 前三号 → 所得税法施行令 第二百二十五条の十四第一項第二号 (Article 225-14, paragraph (1), item (ii)), art-225-14/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/par-1/item-2
- art-225-14/par-1/item-5: 前三号 → 所得税法施行令 第二百二十五条の十四第一項第三号 (Article 225-14, paragraph (1), item (iii)), art-225-14/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/par-1/item-3
- art-225-14/par-1/item-5: 前三号 → 所得税法施行令 第二百二十五条の十四第一項第四号 (Article 225-14, paragraph (1), item (iv)), art-225-14/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/par-1/item-4
- art-225-14/par-1/item-6: 前各号 → 所得税法施行令 第二百二十五条の十四第一項第一号 (Article 225-14, paragraph (1), item (i)), art-225-14/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/par-1/item-1
- art-225-14/par-1/item-6: 前各号 → 所得税法施行令 第二百二十五条の十四第一項第二号 (Article 225-14, paragraph (1), item (ii)), art-225-14/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/par-1/item-2
- art-225-14/par-1/item-6: 前各号 → 所得税法施行令 第二百二十五条の十四第一項第三号 (Article 225-14, paragraph (1), item (iii)), art-225-14/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/par-1/item-3
- art-225-14/par-1/item-6: 前各号 → 所得税法施行令 第二百二十五条の十四第一項第四号 (Article 225-14, paragraph (1), item (iv)), art-225-14/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/par-1/item-4
- art-225-14/par-1/item-6: 前各号 → 所得税法施行令 第二百二十五条の十四第一項第五号 (Article 225-14, paragraph (1), item (v)), art-225-14/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-14/par-1/item-5
- art-225-15/par-1: 法第九十五条第五項 → 所得税法 第九十五条第五項 (Article 95, paragraph (5)), art-95/par-5 — https://japanlaw.org/ja/income-tax-act/art-95/par-5 (e-Gov law ID 340AC0000000033)
- art-225-16/par-1: 法第九十五条第七項 → 所得税法 第九十五条第七項 (Article 95, paragraph (7)), art-95/par-7 — https://japanlaw.org/ja/income-tax-act/art-95/par-7 (e-Gov law ID 340AC0000000033)
- art-225-16/par-2: 法第九十五条第七項 → 所得税法 第九十五条第七項 (Article 95, paragraph (7)), art-95/par-7 — https://japanlaw.org/ja/income-tax-act/art-95/par-7 (e-Gov law ID 340AC0000000033)
- art-225-16/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/20280101_508CO0000000093/text/pt-1/ch-1/from-art-6#art-6/par-1/item-8
- art-225-16/par-2/item-2: 前号 → 所得税法施行令 第二百二十五条の十六第二項第一号 (Article 225-16, paragraph (2), item (i)), art-225-16/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-225-16/par-2/item-1
- art-226/par-1: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-226/par-1: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-2 (e-Gov law ID 340AC0000000033)
- art-226/par-1: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-3 (e-Gov law ID 340AC0000000033)
- art-226/par-1: この条 → 所得税法施行令 第二百二十六条 (Article 226), art-226 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226
- art-226/par-1: 第三項 → 所得税法施行令 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226/par-3
- art-226/par-2: 前項 → 所得税法施行令 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226/par-1
- art-226/par-2: 第一号 → 所得税法施行令 第二百二十六条第二項第一号 (Article 226, paragraph (2), item (i)), art-226/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226/par-2/item-1
- art-226/par-2: 第二号 → 所得税法施行令 第二百二十六条第二項第二号 (Article 226, paragraph (2), item (ii)), art-226/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226/par-2/item-2
- art-226/par-2/item-1: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-226/par-2/item-1: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-2 (e-Gov law ID 340AC0000000033)
- art-226/par-2/item-1: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-3 (e-Gov law ID 340AC0000000033)
- art-226/par-2/item-2: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-226/par-2/item-2: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-2 (e-Gov law ID 340AC0000000033)
- art-226/par-2/item-2: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-3 (e-Gov law ID 340AC0000000033)
- art-226/par-3: 第一項 → 所得税法施行令 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226/par-1
- art-226/par-3: 前項 → 所得税法施行令 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226/par-2
- art-226/par-3: この項 → 所得税法施行令 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226/par-3
- art-226/par-3: 第二百二十四条第六項 → 所得税法施行令 第二百二十四条第六項 (Article 224, paragraph (6)), art-224/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-6
- art-226/par-3: 同条第三項 → 所得税法施行令 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-224/par-3
- art-226/par-3: 第二百二十五条第三項 → 所得税法施行令 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225/par-3
- art-226/par-3: 第四項 → 所得税法施行令 第二百二十五条第四項 (Article 225, paragraph (4)), art-225/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-223#art-225/par-4
- art-226/par-3: 法第九十五条第三項 → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-3 (e-Gov law ID 340AC0000000033)
- art-226-2/par-1: 法第九十五条の二第一項 → 所得税法 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-95-2/par-1 (e-Gov law ID 340AC0000000033)
- art-226-2/par-1: 同条第二項 → 所得税法 第九十五条の二第二項 (Article 95-2, paragraph (2)), art-95-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-95-2/par-2 (e-Gov law ID 340AC0000000033)
- art-226-2/par-1: この条 → 所得税法施行令 第二百二十六条の二 (Article 226-2), art-226-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2
- art-226-2/par-1: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-226-2/par-1: 第四項 → 所得税法施行令 第二百二十六条の二第四項 (Article 226-2, paragraph (4)), art-226-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-4
- art-226-2/par-1: 第五項 → 所得税法施行令 第二百二十六条の二第五項 (Article 226-2, paragraph (5)), art-226-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-5
- art-226-2/par-1: 法第六十条の二第二項 → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-2 (e-Gov law ID 340AC0000000033)
- art-226-2/par-1: 同条第三項 → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-3 (e-Gov law ID 340AC0000000033)
- art-226-2/par-1: この項 → 所得税法施行令 第二百二十六条の二第一項 (Article 226-2, paragraph (1)), art-226-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-1
- art-226-2/par-1: 次項 → 所得税法施行令 第二百二十六条の二第二項 (Article 226-2, paragraph (2)), art-226-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-2
- art-226-2/par-1: 同条第四項 → 所得税法 第六十条の二第四項 (Article 60-2, paragraph (4)), art-60-2/par-4 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-4 (e-Gov law ID 340AC0000000033)
- art-226-2/par-1: 第二号 → 所得税法施行令 第二百二十六条の二第一項第二号 (Article 226-2, paragraph (1), item (ii)), art-226-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-1/item-2
- art-226-2/par-1: 同条第八項 → 所得税法 第六十条の二第八項 (Article 60-2, paragraph (8)), art-60-2/par-8 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-8 (e-Gov law ID 340AC0000000033)
- art-226-2/par-1: 法第百六十四条第一項 → 所得税法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1 (e-Gov law ID 340AC0000000033)
- art-226-2/par-1/item-1: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-226-2/par-1/item-1: 同条第五項 → 所得税法 第百三十七条の二第五項 (Article 137-2, paragraph (5)), art-137-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-5 (e-Gov law ID 340AC0000000033)
- art-226-2/par-1/item-2: 法第百三十七条の二第五項 → 所得税法 第百三十七条の二第五項 (Article 137-2, paragraph (5)), art-137-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-5 (e-Gov law ID 340AC0000000033)
- art-226-2/par-2: 法第九十五条の二第一項 → 所得税法 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-95-2/par-1 (e-Gov law ID 340AC0000000033)
- art-226-2/par-2: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-226-2/par-2: 第四項 → 所得税法施行令 第二百二十六条の二第四項 (Article 226-2, paragraph (4)), art-226-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-4
- art-226-2/par-2: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-226-2/par-2: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-2 (e-Gov law ID 340AC0000000033)
- art-226-2/par-2: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-3 (e-Gov law ID 340AC0000000033)
- art-226-2/par-2: 同条第八項 → 所得税法 第六十条の二第八項 (Article 60-2, paragraph (8)), art-60-2/par-8 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-8 (e-Gov law ID 340AC0000000033)
- art-226-2/par-2: 同条第九項 → 所得税法 第六十条の二第九項 (Article 60-2, paragraph (9)), art-60-2/par-9 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-9 (e-Gov law ID 340AC0000000033)
- art-226-2/par-2: 第二百二十一条の二 → 所得税法施行令 第二百二十一条の二 (Article 221-2), art-221-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-220-2#art-221-2
- art-226-2/par-3: 法第六十条の二第十一項 → 所得税法 第六十条の二第十一項 (Article 60-2, paragraph (11)), art-60-2/par-11 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-11 (e-Gov law ID 340AC0000000033)
- art-226-2/par-3: 法第九十五条の二第一項 → 所得税法 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-95-2/par-1 (e-Gov law ID 340AC0000000033)
- art-226-2/par-4: 第百七十条第八項 → 所得税法施行令 第百七十条第八項 (Article 170, paragraph (8)), art-170/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-8
- art-226-2/par-4: 法第九十五条の二第一項 → 所得税法 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-95-2/par-1 (e-Gov law ID 340AC0000000033)
- art-226-2/par-5: 第百七十条第九項 → 所得税法施行令 第百七十条第九項 (Article 170, paragraph (9)), art-170/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-9
- art-226-2/par-5: 前項 → 所得税法施行令 第二百二十六条の二第四項 (Article 226-2, paragraph (4)), art-226-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-4
- art-226-2/par-5: この項 → 所得税法施行令 第二百二十六条の二第五項 (Article 226-2, paragraph (5)), art-226-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-5
- art-226-2/par-5: 第三項 → 所得税法施行令 第二百二十六条の二第三項 (Article 226-2, paragraph (3)), art-226-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226-2/par-3
- art-226-2/par-5: 法第六十条の二第十一項 → 所得税法 第六十条の二第十一項 (Article 60-2, paragraph (11)), art-60-2/par-11 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-11 (e-Gov law ID 340AC0000000033)
---
## Sources
- 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 a date not yet fixed (https://laws.e-gov.go.jp/law/340CO0000000096/20280101_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-080, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-080, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-061, 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-20261106T173921-061, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-062, 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-20261106T173921-062, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-063, 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-20261106T173921-063, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-064, 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-20261106T173921-064, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-065, 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-20261106T173921-065, 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-066, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation of amended wording, batch income-tax-act-enforcement-order-amendments-20261106T173921-001, 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