# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十七条 (Article 17) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17. 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: 第十七条 (Article 17)（非永住者の課税所得の範囲） — address `art-17` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17 - e-Gov law ID: 340CO0000000096 — never renamed. 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They are never merged and never substituted for one another. --- ### 第十七条（非永住者の課税所得の範囲） — Scope of Taxable Income of Non-Permanent Residents caption: machine translation, not official art-17 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17 **第一項** 法第七条第一項第二号（課税所得の範囲）に規定する国外にある有価証券の譲渡により生ずる所得として政令で定めるものは、有価証券でその取得の日がその譲渡（租税特別措置法（昭和三十二年法律第二十六号）第三十七条の十第三項若しくは第四項（一般株式等に係る譲渡所得等の課税の特例）又は第三十七条の十一第三項若しくは第四項（上場株式等に係る譲渡所得等の課税の特例）の規定によりその額及び価額の合計額が同法第三十七条の十第一項に規定する一般株式等に係る譲渡所得等又は同法第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同法第三十七条の十第三項（第八号及び第九号に係る部分を除く。）若しくは第四項第一号から第四号まで又は第三十七条の十一第四項第一号から第三号までに規定する事由に基づく同法第三十七条の十第二項第一号から第五号までに掲げる株式等（同項第四号に掲げる受益権にあつては、公社債投資信託以外の証券投資信託の受益権及び証券投資信託以外の投資信託で公社債等運用投資信託に該当しないものの受益権に限る。）についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅を含む。以下この条において同じ。）の日の十年前の日の翌日から当該譲渡の日までの期間（その者が非永住者であつた期間に限る。）内にないもの（次項において「特定有価証券」という。）のうち、次に掲げるものの譲渡により生ずる所得とする。 art-17/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-1 Income specified by Cabinet Order as income arising from the transfer of Securities located outside Japan as prescribed in Article 7, paragraph (1), item (ii) (Scope of Taxable Income) of the Act is income arising from the transfer of the following among Securities whose date of acquisition does not fall within the period from the day following the date 10 years before the date of the transfer (including, where, pursuant to Article 37-10, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) or Article 37-11, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), the total amount and value of money and assets other than money are deemed to be revenue relating to capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) of that Act or capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) of that Act, the transfer or extinguishment of rights corresponding to the amount of that money and the value of those assets other than money, with respect to the shares, etc. listed in Article 37-10, paragraph (2), items (i) through (v) of that Act (for the beneficial interests listed in item (iv) of that paragraph, limited to beneficial interests in Securities Investment Trusts other than Bond Investment Trusts and beneficial interests in Investment Trusts other than Securities Investment Trusts that do not fall under Bond-Based Investment Trusts), based on the events prescribed in Article 37-10, paragraph (3) (excluding the portions relating to items (viii) and (ix)) or paragraph (4), items (i) through (iv), or Article 37-11, paragraph (4), items (i) through (iii) of that Act that gave rise to the delivery of that money and those assets other than money; the same applies hereinafter in this Article) to the date of that transfer (limited to the period during which the person was a Non-Permanent Resident) (referred to as "specified Securities" in the following paragraph): machine translation, not official **一** 金融商品取引法第二条第八項第三号ロ（定義）に規定する外国金融商品市場において譲渡がされるもの art-17/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-1/item-1 Those whose transfer is made on a foreign financial instruments market prescribed in Article 2, paragraph (8), item (iii), (b) (Definitions) of the Financial Instruments and Exchange Act; machine translation, not official **二** 外国金融商品取引業者（国外において金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業又は同条第二項に規定する第二種金融商品取引業を行う者に限る。）と同種類の業務を行う者をいう。以下この項において同じ。）への売委託（当該外国金融商品取引業者が当該業務として受けるものに限る。）により譲渡が行われるもの art-17/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-1/item-2 Those whose transfer is carried out by way of a consignment of sale (limited to one that a foreign financial instruments business operator receives as that business) to a foreign financial instruments business operator (meaning a person who, outside Japan, conducts the same type of business as a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person who conducts type-I financial instruments business prescribed in Article 28, paragraph (1) (General Provisions) of that Act or type-II financial instruments business prescribed in paragraph (2) of that Article); hereinafter the same applies in this paragraph); machine translation, not official **三** 外国金融商品取引業者又は国外において金融商品取引法第二条第十一項に規定する登録金融機関若しくは投資信託及び投資法人に関する法律第二条第十一項（定義）に規定する投資信託委託会社と同種類の業務を行う者の営業所、事務所その他これらに類するもの（国外にあるものに限る。）に開設された口座に係る国外における社債、株式等の振替に関する法律（平成十三年法律第七十五号）に規定する振替口座簿に類するものに記載若しくは記録がされ、又は当該口座に保管の委託がされているもの art-17/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-1/item-3 Those that are recorded or entered, outside Japan, in something similar to a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) relating to an account opened at a business office, office, or other similar facility (limited to those located outside Japan) of a foreign financial instruments business operator or of a person who, outside Japan, conducts the same type of business as a registered financial institution prescribed in Article 2, paragraph (11) of the Financial Instruments and Exchange Act or an Investment Trust management company prescribed in Article 2, paragraph (11) (Definitions) of the Act on Investment Trusts and Investment Corporations, or that have been deposited for custody in that account. machine translation, not official **第二項** 非永住者が譲渡をした有価証券（以下この項において「譲渡有価証券」という。）が当該譲渡の時において特定有価証券に該当するかどうかの判定は、当該譲渡の前に取得をした当該譲渡有価証券と同一銘柄の有価証券のうち先に取得をしたものから順次譲渡をしたものとした場合に当該譲渡をしたものとされる当該同一銘柄の有価証券の取得の日により行うものとする。 art-17/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-2 The determination of whether Securities transferred by a Non-Permanent Resident (hereinafter in this paragraph referred to as "transferred Securities") fall under specified Securities at the time of that transfer is to be made on the basis of the date of acquisition of the Securities of the same class that are deemed to have been transferred where, of the Securities of the same class as those transferred Securities that were acquired before that transfer, those acquired first are assumed to have been transferred in sequence. machine translation, not official **第三項** 個人の有する有価証券（以下この項において「従前の有価証券」という。）について次に掲げる事由が生じた場合には、当該事由により取得した有価証券（以下この項において「取得有価証券」という。）はその者が引き続き所有していたものと、当該従前の有価証券のうち当該取得有価証券の取得の基因となつた部分は当該取得有価証券と同一銘柄の有価証券とそれぞれみなして、前二項の規定を適用する。 art-17/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3 Where any of the following events occurs with respect to Securities held by an individual (hereinafter in this paragraph referred to as "former Securities"), the provisions of the preceding two paragraphs apply by deeming the Securities acquired by that event (hereinafter in this paragraph referred to as "acquired Securities") to have been continuously owned by that person, and the portion of those former Securities that gave rise to the acquisition of those acquired Securities to be Securities of the same class as those acquired Securities, respectively: machine translation, not official **一** 株式（出資を含む。）を発行した法人の行つた法第五十七条の四第一項（株式交換等に係る譲渡所得等の特例）に規定する株式交換又は同条第二項に規定する株式移転 art-17/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-1 A share exchange prescribed in Article 57-4, paragraph (1) (Special Provisions on Capital Gains Due to Share Exchange) of the Act or a share transfer prescribed in paragraph (2) of that Article, carried out by the corporation that issued the shares (including capital contributions); machine translation, not official **二** 法第五十七条の四第三項第一号に規定する取得請求権付株式、同項第二号に規定する取得条項付株式、同項第三号に規定する全部取得条項付種類株式、同項第四号に規定する新株予約権付社債、同項第五号に規定する取得条項付新株予約権又は同項第六号に規定する取得条項付新株予約権が付された新株予約権付社債のこれらの号に規定する請求権の行使、取得事由の発生、取得決議又は行使 art-17/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-2 The exercise of the right to request, the occurrence of the grounds to acquire, the resolution to acquire, or the exercise prescribed in those items, with respect to shares with a right to request acquisition prescribed in Article 57-4, paragraph (3), item (i) of the Act, shares subject to call prescribed in item (ii) of that paragraph, shares subject to class-wide call prescribed in item (iii) of that paragraph, bonds with share options prescribed in item (iv) of that paragraph, share options subject to call prescribed in item (v) of that paragraph, or bonds with share options to which share options subject to call prescribed in item (vi) of that paragraph are attached; machine translation, not official **三** 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に規定する投資口を含む。以下この項において同じ。）又は投資信託若しくは特定受益証券発行信託の受益権の分割又は併合 art-17/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-3 A split or consolidation of shares (including capital contributions and investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this paragraph) or of beneficial interests in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates; machine translation, not official **四** 株式を発行した法人の第百十一条第二項（株主割当てにより取得した株式の取得価額）に規定する株式無償割当て（当該株式無償割当てにより当該株式と同一の種類の株式が割り当てられる場合の当該株式無償割当てに限る。） art-17/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-4 A gratis allotment of shares prescribed in Article 111, paragraph (2) (Acquisition Price of Shares Acquired by Allotment to Shareholders) by the corporation that issued the shares (limited to a gratis allotment of shares by which shares of the same class of shares as those shares are allotted); machine translation, not official **五** 株式を発行した法人の第百十二条第一項（合併により取得した株式等の取得価額）に規定する合併 art-17/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-5 A merger prescribed in Article 112, paragraph (1) (Acquisition Price of Shares, etc. Acquired through Merger) carried out by the corporation that issued the shares; machine translation, not official **六** 第百十二条第三項に規定する投資信託等（以下この号において「投資信託等」という。）の受益権に係る投資信託等の同項に規定する信託の併合 art-17/par-3/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-6 With respect to beneficial interests in an Investment Trust, etc. prescribed in Article 112, paragraph (3) (hereinafter in this item referred to as "Investment Trust, etc."), a merger of trusts prescribed in that paragraph of the Investment Trust, etc.; machine translation, not official **七** 株式を発行した法人の第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割型分割 art-17/par-3/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-7 A company split by split-off prescribed in Article 113, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of a corporation that issued the shares; machine translation, not official **八** 特定受益証券発行信託の受益権に係る特定受益証券発行信託の第百十三条第六項に規定する信託の分割 art-17/par-3/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-8 A trust split, prescribed in Article 113, paragraph (6), of a Specified Trust That Issues Beneficiary Certificates pertaining to a beneficial interest in the Specified Trust That Issues Beneficiary Certificates; machine translation, not official **九** 株式を発行した法人の第百十三条の二第一項（株式分配により取得した株式等の取得価額）に規定する株式分配 art-17/par-3/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-9 A share distribution prescribed in Article 113-2, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Share Distribution) of a corporation that issued the shares; machine translation, not official **十** 株式を発行した法人の第百十五条（組織変更があつた場合の株式等の取得価額）に規定する組織変更 art-17/par-3/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-10 An entity conversion prescribed in Article 115 (Acquisition Price of Shares, etc. in the Case of an Entity Conversion) of a corporation that issued the shares; machine translation, not official **十一** 新株予約権（投資信託及び投資法人に関する法律第二条第十七項に規定する新投資口予約権を含む。次号において同じ。）又は新株予約権付社債を発行した法人を第百十六条（合併等があつた場合の新株予約権等の取得価額）に規定する被合併法人、分割法人、株式交換完全子法人又は株式移転完全子法人とする同条に規定する合併等 art-17/par-3/item-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-11 A merger, etc. prescribed in Article 116 (Acquisition Price of Share Options, etc. in the Case of a Merger, etc.) in which a corporation that issued share options (including subscription rights for new investment units prescribed in Article 2, paragraph (17) of the Act on Investment Trusts and Investment Corporations; the same applies in the following item) or bonds with share options is the merged corporation, splitting corporation, wholly owned subsidiary corporation in a share exchange, or wholly owned subsidiary corporation in a share transfer prescribed in that Article; machine translation, not official **十二** 新株予約権の行使 art-17/par-3/item-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-12 The exercise of a share option. machine translation, not official **第四項** 法第七条第一項第二号に規定する国外源泉所得（以下この項において「国外源泉所得」という。）で国内において支払われ、又は国外から送金されたものの範囲については、次に定めるところによる。 art-17/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4 The scope of foreign source income prescribed in Article 7, paragraph (1), item (ii) of the Act (hereinafter referred to as "foreign source income" in this paragraph), which is paid in Japan or remitted to Japan from abroad, is as provided in the following: machine translation, not official **一** 非永住者が各年において国外から送金を受領した場合には、その金額の範囲内でその非永住者のその年における国外源泉所得に係る所得で国外の支払に係るものについて送金があつたものとみなす。ただし、その非永住者がその年における国外源泉所得以外の所得（以下この項において「非国外源泉所得」という。）に係る所得で国外の支払に係るものを有する場合は、まずその非国外源泉所得に係る所得について送金があつたものとみなし、なお残余があるときに当該残余の金額の範囲内で国外源泉所得に係る所得について送金があつたものとみなす。 art-17/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-1 where a Non-Permanent Resident has received a remittance from abroad in each year, it is deemed that the Non-Permanent Resident's income that is categorized as foreign source income paid outside Japan for that year has been remitted up to the amount of the remittance received; provided, however, that where the Non-Permanent Resident has any income that is categorized as income other than foreign source income for the relevant year (hereinafter referred to as "non-foreign source income" in this paragraph) paid outside Japan, it is deemed that the income categorized as non-foreign source income has been remitted, and then, if any amount remains, it is deemed that income categorized as foreign source income has been remitted up to the remaining amount; machine translation, not official **二** 前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び非国外源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。 art-17/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-2 the amount of income prescribed in the preceding item is to be the amount equivalent to the sum of Income in Each Class calculated in accordance with the provisions of Articles 23 to 35 (Types of Income and Amounts of Income in Each Class) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a Non-Permanent Resident's income that is categorized as foreign source income paid outside Japan and income categorized as non-foreign source income paid outside Japan, respectively. In this case, if these amounts of income include salary income or retirement income, the amount of revenue concerned is deemed to be the amount of salary income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the necessary expenses prescribed in Article 32, paragraph (3) (Amount of Timber Income) of the Act, the acquisition cost of the assets prescribed in Article 33, paragraph (3) (Amount of Capital Gains) of the Act and the amount of expenses required for the transfer of assets, or the amount expended prescribed in Article 34, paragraph (2) (Amount of Occasional Income) of the Act, is deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively; machine translation, not official **三** 法第七条第一項第二号及び前二号の規定を適用する場合において、国外源泉所得に係る各種所得又は非国外源泉所得に係る各種所得について国内及び国外において支払われたものがあるときは、その各種所得の金額（前号後段に規定する所得については、同号後段の規定により計算した金額）に、その各種所得に係る収入金額のうちに国内で支払われた金額又は国外で支払われた金額の占める割合を乗じて計算した金額をそれぞれその各種所得の金額のうち国内の支払に係るもの又は国外の支払に係るものとみなす。 art-17/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-3 in the case where the provisions of Article 7, paragraph (1), item (ii) of the Act and the preceding two items apply, if any of the Income in Each Class of Income categorized as foreign source income or in Each Class of Income categorized as non-foreign source income is paid both in and outside Japan, the amount calculated by multiplying the amount of that Income in Each Class (in the case of the income prescribed in the second sentence of the preceding item, the amount calculated pursuant to the provisions of the second sentence of the same item) by the ratio of the amount paid in Japan or amount paid outside Japan, respectively, to the amount of revenue pertaining to that class of income, is deemed to be the amount of that Income in Each Class paid in Japan or paid outside Japan, respectively; machine translation, not official **四** 第一号の場合において、国外源泉所得に係る各種所得で国外の支払に係るものが二以上あるときは、それぞれの各種所得について、同号の規定により送金があつたものとみなされる国外源泉所得に係る送金額に当該各種所得の金額（第二号後段に規定する所得については、同号後段の規定により計算した金額）がその合計額のうちに占める割合を乗じて計算した金額に相当する金額の送金があつたものとみなす。 art-17/par-4/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-4 in the case referred to in item (i), if there are two or more types of income categorized as foreign source income that is paid outside Japan, it is deemed that with regard to the amount of each of those types of income, the amount equivalent to the amount calculated by multiplying the amount of remittance pertaining to the foreign source income that is deemed to be remitted pursuant to the provisions of the same item by the ratio of the amount of that type of income (in the case of the income prescribed in the second sentence of item (ii), the amount calculated pursuant to the provisions of the second sentence of the same item) to the sum of the amounts of those various types of income has been remitted; Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "in the case referred to in item (i), if there are two or more types of income categorized as foreign source income that is paid outside Japan, it is deemed that with regard to the amount of each of those types of income, the amount equivalent to the amount calculated by multiplying the amount of remittance pertaining to the foreign source income that is deemed to be remitted pursuant to the provisions of the same item by the ratio of the amount of that type of income (in the case of the income prescribed in the second sentence of item (ii), the amount calculated pursuant to the provisions of the second sentence of the same item) to the sum of the amounts of those various types of income;" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb **五** 非永住者の国外源泉所得に係る所得で国外の支払に係るもののうち、前各号の規定により送金があつたものとみなされたものに係る各種所得については、それぞれその各種所得と、これと同一種類の国外源泉所得に係る所得で国内の支払に係るもの及び非国外源泉所得に係る所得とを合算してその者の総所得金額、退職所得金額及び山林所得金額を計算する。 art-17/par-4/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-5 with regard to Each Class of Income categorized as a Non-Permanent Resident's foreign source income that is paid outside Japan and is deemed to be remitted pursuant to the provisions of the preceding items, the Non-Permanent Resident's gross income, amount of retirement income and amount of timber income are to be calculated, respectively, by combining each of those classes of income with income categorized as foreign source income that is paid in Japan and income categorized as non-foreign source income, both of which are of the same type as the former; machine translation, not official **六** 年の中途において、非永住者以外の居住者若しくは非居住者が非永住者となり、又は非永住者が非永住者以外の居住者若しくは非居住者となつたときは、その者がその年において非永住者であつた期間内に生じた国外源泉所得又は非国外源泉所得に係る所得で国外の支払に係るもの及び当該期間内に国外から送金があつた金額について前各号の規定を適用する。 art-17/par-4/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-6 if, before the end of each year, either a Resident other than a Non-Permanent Resident or a Nonresident becomes a Non-Permanent Resident, or if a Non-Permanent Resident becomes either a Resident other than a Non-Permanent Resident or a Nonresident, the provisions of the preceding items apply to the amount of income categorized as foreign source income or non-foreign source income that has arisen during the period when the individual in question was a Non-Permanent Resident, which is paid outside Japan, and the amount remitted to Japan from abroad during that period. machine translation, not official --- ## Cites - art-17/par-1: 法第七条第一項第二号 → 所得税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-17/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第三十七条の十第三項 → 租税特別措置法 第三十七条の十第三項 (Article 37-10, paragraph (3)), art-37-10/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3 (e-Gov law ID 332AC0000000026) - art-17/par-1: 第四項 → 租税特別措置法 第三十七条の十第四項 (Article 37-10, paragraph (4)), art-37-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4 (e-Gov law ID 332AC0000000026) - art-17/par-1: 第三十七条の十一第三項 → 租税特別措置法 第三十七条の十一第三項 (Article 37-11, paragraph (3)), art-37-11/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-3 (e-Gov law ID 332AC0000000026) - art-17/par-1: 第四項 → 租税特別措置法 第三十七条の十一第四項 (Article 37-11, paragraph (4)), art-37-11/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4 (e-Gov law ID 332AC0000000026) - art-17/par-1: 同法第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 (e-Gov law ID 332AC0000000026) - art-17/par-1: 同法第三十七条の十一第一項 → 租税特別措置法 第三十七条の十一第一項 (Article 37-11, paragraph (1)), art-37-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-1 (e-Gov law ID 332AC0000000026) - art-17/par-1: 第八号 → 租税特別措置法 第三十七条の十第三項第八号 (Article 37-10, paragraph (3), item (viii)), art-37-10/par-3/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3/item-8 (e-Gov law ID 332AC0000000026) - art-17/par-1: 第九号 → 租税特別措置法 第三十七条の十第三項第九号 (Article 37-10, paragraph (3), item (ix)), art-37-10/par-3/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3/item-9 (e-Gov law ID 332AC0000000026) - art-17/par-1: 第四項第一号から第四号まで → 租税特別措置法 第三十七条の十第四項第一号 (Article 37-10, paragraph (4), item (i)), art-37-10/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4/item-1 (e-Gov law ID 332AC0000000026) - art-17/par-1: 第四項第一号から第四号まで → 租税特別措置法 第三十七条の十第四項第二号 (Article 37-10, paragraph (4), item (ii)), art-37-10/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4/item-2 (e-Gov law ID 332AC0000000026) - art-17/par-1: 第四項第一号から第四号まで → 租税特別措置法 第三十七条の十第四項第三号 (Article 37-10, paragraph (4), item (iii)), art-37-10/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4/item-3 (e-Gov law ID 332AC0000000026) - art-17/par-1: 第四項第一号から第四号まで → 租税特別措置法 第三十七条の十第四項第四号 (Article 37-10, paragraph (4), item (iv)), art-37-10/par-4/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4/item-4 (e-Gov law ID 332AC0000000026) - art-17/par-1: 第三十七条の十一第四項第一号から第三号まで → 租税特別措置法 第三十七条の十一第四項第一号 (Article 37-11, paragraph (4), item (i)), art-37-11/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4/item-1 (e-Gov law ID 332AC0000000026) - art-17/par-1: 第三十七条の十一第四項第一号から第三号まで → 租税特別措置法 第三十七条の十一第四項第二号 (Article 37-11, paragraph (4), item (ii)), art-37-11/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4/item-2 (e-Gov law ID 332AC0000000026) - art-17/par-1: 第三十七条の十一第四項第一号から第三号まで → 租税特別措置法 第三十七条の十一第四項第三号 (Article 37-11, paragraph (4), item (iii)), art-37-11/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4/item-3 (e-Gov law ID 332AC0000000026) - art-17/par-1: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第一号 (Article 37-10, paragraph (2), item (i)), art-37-10/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-1 (e-Gov law ID 332AC0000000026) - art-17/par-1: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第二号 (Article 37-10, paragraph (2), item (ii)), art-37-10/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-2 (e-Gov law ID 332AC0000000026) - art-17/par-1: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第三号 (Article 37-10, paragraph (2), item (iii)), art-37-10/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-3 (e-Gov law ID 332AC0000000026) - art-17/par-1: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第四号 (Article 37-10, paragraph (2), item (iv)), art-37-10/par-2/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-4 (e-Gov law ID 332AC0000000026) - art-17/par-1: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第五号 (Article 37-10, paragraph (2), item (v)), art-37-10/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-5 (e-Gov law ID 332AC0000000026) - art-17/par-1: この条 → 所得税法施行令 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17 - art-17/par-1: 次項 → 所得税法施行令 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-2 - art-17/par-1/item-1: 金融商品取引法第二条第八項第三号 → 金融商品取引法 第二条第八項第三号 (Article 2, paragraph (8), item (iii)), art-2/par-8/item-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-8/item-3 (e-Gov law ID 323AC0000000025) - art-17/par-1/item-2: 金融商品取引法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-9 (e-Gov law ID 323AC0000000025) - art-17/par-1/item-2: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-1 (e-Gov law ID 323AC0000000025) - art-17/par-1/item-2: 同条第二項 → 金融商品取引法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-2 (e-Gov law ID 323AC0000000025) - art-17/par-1/item-2: この項 → 所得税法施行令 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-1 - art-17/par-1/item-3: 金融商品取引法第二条第十一項 → 金融商品取引法 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-11 (e-Gov law ID 323AC0000000025) - art-17/par-1/item-3: 投資信託及び投資法人に関する法律第二条第十一項 → e-Gov law 326AC0100000198, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection - art-17/par-2: この項 → 所得税法施行令 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-2 - art-17/par-3: この項 → 所得税法施行令 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3 - art-17/par-3: 前二項 → 所得税法施行令 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-1 - art-17/par-3: 前二項 → 所得税法施行令 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-2 - art-17/par-3/item-1: 法第五十七条の四第一項 → 所得税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-1 (e-Gov law ID 340AC0000000033) - art-17/par-3/item-1: 同条第二項 → 所得税法 第五十七条の四第二項 (Article 57-4, paragraph (2)), art-57-4/par-2 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-2 (e-Gov law ID 340AC0000000033) - art-17/par-3/item-2: 法第五十七条の四第三項第一号 → 所得税法 第五十七条の四第三項第一号 (Article 57-4, paragraph (3), item (i)), art-57-4/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-1 (e-Gov law ID 340AC0000000033) - art-17/par-3/item-2: 同項第二号 → 所得税法 第五十七条の四第三項第二号 (Article 57-4, paragraph (3), item (ii)), art-57-4/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-2 (e-Gov law ID 340AC0000000033) - art-17/par-3/item-2: 同項第三号 → 所得税法 第五十七条の四第三項第三号 (Article 57-4, paragraph (3), item (iii)), art-57-4/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-3 (e-Gov law ID 340AC0000000033) - art-17/par-3/item-2: 同項第四号 → 所得税法 第五十七条の四第三項第四号 (Article 57-4, paragraph (3), item (iv)), art-57-4/par-3/item-4 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-4 (e-Gov law ID 340AC0000000033) - art-17/par-3/item-2: 同項第五号 → 所得税法 第五十七条の四第三項第五号 (Article 57-4, paragraph (3), item (v)), art-57-4/par-3/item-5 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-5 (e-Gov law ID 340AC0000000033) - art-17/par-3/item-2: 同項第六号 → 所得税法 第五十七条の四第三項第六号 (Article 57-4, paragraph (3), item (vi)), art-57-4/par-3/item-6 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-6 (e-Gov law ID 340AC0000000033) - art-17/par-3/item-3: この項 → 所得税法施行令 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3 - art-17/par-3/item-4: 第百十一条第二項 → 所得税法施行令 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-111/par-2 - art-17/par-3/item-5: 第百十二条第一項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-112/par-1 - art-17/par-3/item-6: 第百十二条第三項 → 所得税法施行令 第百十二条第三項 (Article 112, paragraph (3)), art-112/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-112/par-3 - art-17/par-3/item-6: この号 → 所得税法施行令 第十七条第三項第六号 (Article 17, paragraph (3), item (vi)), art-17/par-3/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-6 - art-17/par-3/item-7: 第百十三条第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113/par-1 - art-17/par-3/item-8: 第百十三条第六項 → 所得税法施行令 第百十三条第六項 (Article 113, paragraph (6)), art-113/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113/par-6 - art-17/par-3/item-9: 第百十三条の二第一項 → 所得税法施行令 第百十三条の二第一項 (Article 113-2, paragraph (1)), art-113-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113-2/par-1 - art-17/par-3/item-10: 第百十五条 → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-115 - art-17/par-3/item-11: 投資信託及び投資法人に関する法律第二条第十七項 → e-Gov law 326AC0100000198, 第二条第十七項 (Article 2, paragraph (17)), art-2/par-17 — not held in this collection - art-17/par-3/item-11: 次号 → 所得税法施行令 第十七条第三項第十二号 (Article 17, paragraph (3), item (xii)), art-17/par-3/item-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-12 - art-17/par-3/item-11: 第百十六条 → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-116 - art-17/par-4: 法第七条第一項第二号 → 所得税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-17/par-4: この項 → 所得税法施行令 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4 - art-17/par-4/item-1: この項 → 所得税法施行令 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4 - art-17/par-4/item-2: 前号 → 所得税法施行令 第十七条第四項第一号 (Article 17, paragraph (4), item (i)), art-17/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-1 - art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/income-tax-act/art-23 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/income-tax-act/art-24 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/income-tax-act/art-25 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/income-tax-act/art-26 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act/art-27 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/income-tax-act/art-28 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第二十九条 (Article 29), art-29 — https://japanlaw.org/ja/income-tax-act/art-29 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/income-tax-act/art-30 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/income-tax-act/art-31 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/income-tax-act/art-32 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act/art-33 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/income-tax-act/art-34 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/income-tax-act/art-35 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act/art-69 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第三十二条第三項 → 所得税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/income-tax-act/art-32/par-3 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-2: 法第三十四条第二項 → 所得税法 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/ja/income-tax-act/art-34/par-2 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-3: 法第七条第一項第二号 → 所得税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-17/par-4/item-3: 前二号 → 所得税法施行令 第十七条第四項第一号 (Article 17, paragraph (4), item (i)), art-17/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-1 - art-17/par-4/item-3: 前二号 → 所得税法施行令 第十七条第四項第二号 (Article 17, paragraph (4), item (ii)), art-17/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-2 - art-17/par-4/item-4: 第一号 → 所得税法施行令 第十七条第四項第一号 (Article 17, paragraph (4), item (i)), art-17/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-1 - art-17/par-4/item-4: 第二号 → 所得税法施行令 第十七条第四項第二号 (Article 17, paragraph (4), item (ii)), art-17/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-2 - art-17/par-4/item-5: 前各号 → 所得税法施行令 第十七条第四項第一号 (Article 17, paragraph (4), item (i)), art-17/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-1 - art-17/par-4/item-5: 前各号 → 所得税法施行令 第十七条第四項第二号 (Article 17, paragraph (4), item (ii)), art-17/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-2 - art-17/par-4/item-5: 前各号 → 所得税法施行令 第十七条第四項第三号 (Article 17, paragraph (4), item (iii)), art-17/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-3 - art-17/par-4/item-5: 前各号 → 所得税法施行令 第十七条第四項第四号 (Article 17, paragraph (4), item (iv)), art-17/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-4 - art-17/par-4/item-6: 前各号 → 所得税法施行令 第十七条第四項第一号 (Article 17, paragraph (4), item (i)), art-17/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-1 - art-17/par-4/item-6: 前各号 → 所得税法施行令 第十七条第四項第二号 (Article 17, paragraph (4), item (ii)), art-17/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-2 - art-17/par-4/item-6: 前各号 → 所得税法施行令 第十七条第四項第三号 (Article 17, paragraph (4), item (iii)), art-17/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-3 - art-17/par-4/item-6: 前各号 → 所得税法施行令 第十七条第四項第四号 (Article 17, paragraph (4), item (iv)), art-17/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-4 - art-17/par-4/item-6: 前各号 → 所得税法施行令 第十七条第四項第五号 (Article 17, paragraph (4), item (v)), art-17/par-4/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-5 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第十七条第一項（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-1 - 所得税法施行令 第十七条第一項第二号（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-1/item-2 - 所得税法施行令 第十七条第二項（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-2 - 所得税法施行令 第十七条第三項（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3 - 所得税法施行令 第十七条第三項第三号（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-3 - 所得税法施行令 第十七条第三項第六号（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-6 - 所得税法施行令 第十七条第三項第十一号（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-11 - 所得税法施行令 第十七条第四項（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4 - 所得税法施行令 第十七条第四項第一号（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-1 - 所得税法施行令 第十七条第四項第二号（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-2 - 所得税法施行令 第十七条第四項第三号（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-3 - 所得税法施行令 第十七条第四項第四号（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-4 - 所得税法施行令 第十七条第四項第五号（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-5 - 所得税法施行令 第十七条第四項第六号（非永住者の課税所得の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-6 - 所得税法施行令 附則第三条第一項（非永住者の課税所得の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-3/par-1 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act (所得税法施行令), Article 17, paragraph (4), item (iv) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-006, 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-20261106T173921-006, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-007, 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-20261106T173921-007, 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