# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百七十条の三 (Article 170-3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-3. 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: 第百七十条の三 (Article 170-3)（外国転出時課税の規定の適用を受けた場合の譲渡所得等の特例） — address `art-170-3` - 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-170-3 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百七十条の三（外国転出時課税の規定の適用を受けた場合の譲渡所得等の特例） — Special Provisions on Capital Gains upon Application of Foreign Exit Tax Provisions caption: machine translation, not official art-170-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-3 **第一項** 法第六十条の四第一項又は第二項（外国転出時課税の規定の適用を受けた場合の譲渡所得等の特例）の規定の適用がある場合には、同条第一項に規定する収入金額に算入することとされた金額及び同条第二項に規定する利益の額に相当する金額又は損失の額に相当する金額の法第五十七条の三第一項（外貨建取引の換算）に規定する円換算額は、法第六十条の四第三項に規定する国外転出に相当する事由その他政令で定める事由が生じた時における外国為替の売買相場により換算した金額とする。 art-170-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-3/par-1 In the case where Article 60-4, paragraph (1) or (2) (Special Provisions on Capital Gains upon Application of Foreign Exit Tax Provisions) of the Act applies, the amount to be included in the revenue prescribed in paragraph (1) of that Article and the amount equivalent to the amount of profit or the amount equivalent to the amount of loss prescribed in paragraph (2) of that Article, expressed as the yen equivalent prescribed in Article 57-3, paragraph (1) (Conversion of Transactions in a Foreign Currency) of the Act, is the amount converted at the foreign exchange buying and selling rate at the time when an event equivalent to the departure from Japan prescribed in Article 60-4, paragraph (3) of the Act or any other event specified by Cabinet Order arises. machine translation, not official **第二項** 法第六十条の四第三項に規定する政令で定める事由は、次に掲げる事由とする。 art-170-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-3/par-2 The events specified by Cabinet Order prescribed in Article 60-4, paragraph (3) of the Act are the following events: machine translation, not official **一** 国籍その他これに類するものを有しないこととなること。 art-170-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-3/par-2/item-1 Ceasing to have nationality or anything similar to it; or machine translation, not official **二** 外国が締結した所得に対する租税に関する二重課税の回避のための条約の規定により当該条約の締約国若しくは締約者のうち一方の締約国若しくは締約者において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）に規定する外国所得税を課される者でないものとみなされることとなること又は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（昭和三十七年法律第百四十四号）第三条第一項各号（双方居住者の取扱い）に掲げる場合に相当する場合その他これに類する場合に該当することにより同法第二条第三号（定義）に規定する外国（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。）において法第九十五条の二第一項に規定する外国所得税を課される者でないものとみなされることとなること。 art-170-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-3/par-2/item-2 Being deemed, under the provisions of a convention concluded by a foreign country for the avoidance of double taxation with respect to taxes on income, not to be a person on whom foreign income tax 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 is imposed in one of the Contracting States or Contracting Parties to that convention, or being deemed not to be a person on whom foreign income tax prescribed in Article 95-2, paragraph (1) of the Act is imposed in 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 (Act No. 144 of 1962) (excluding that foreign country in a case that does not fall under any of the items of Article 5 (Principle of Reciprocity) of that Act) by falling under a case equivalent to the cases listed in the items of Article 3, paragraph (1) (Treatment of Dual Residents) of that Act or a similar case. machine translation, not official --- ## Cites - art-170-3/par-1: 法第六十条の四第一項 → 所得税法 第六十条の四第一項 (Article 60-4, paragraph (1)), art-60-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-4/par-1 (e-Gov law ID 340AC0000000033) - art-170-3/par-1: 第二項 → 所得税法 第六十条の四第二項 (Article 60-4, paragraph (2)), art-60-4/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-4/par-2 (e-Gov law ID 340AC0000000033) - art-170-3/par-1: 法第五十七条の三第一項 → 所得税法 第五十七条の三第一項 (Article 57-3, paragraph (1)), art-57-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-57-3/par-1 (e-Gov law ID 340AC0000000033) - art-170-3/par-1: 法第六十条の四第三項 → 所得税法 第六十条の四第三項 (Article 60-4, paragraph (3)), art-60-4/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-4/par-3 (e-Gov law ID 340AC0000000033) - art-170-3/par-2: 法第六十条の四第三項 → 所得税法 第六十条の四第三項 (Article 60-4, paragraph (3)), art-60-4/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-4/par-3 (e-Gov law ID 340AC0000000033) - art-170-3/par-2/item-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-170-3/par-2/item-2: 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（昭和三十七年法律第百四十四号）第三条第一項 → e-Gov law 337AC0000000144, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-170-3/par-2/item-2: 同法第二条第三号 → e-Gov law 337AC0000000144, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection - art-170-3/par-2/item-2: 同法第五条 → e-Gov law 337AC0000000144, 第五条 (Article 5), art-5 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第三条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-226/art-3/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-046, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-047, 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