# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十一条 (Article 221)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二百二十一条 (Article 221)（外国所得税の範囲） — address `art-221`
- 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-221
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二百二十一条（外国所得税の範囲） — Scope of Foreign Income Tax
<sup>caption: machine translation, not official</sup>
<sup>art-221 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221</sup>

  **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。
  <sup>art-221/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221/par-1</sup>
  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").
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-221/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221/par-2</sup>
  The following taxes imposed by a foreign country or its local government are to be included in foreign income tax.
  <sup>machine translation, not official</sup>

    **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
    <sup>art-221/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221/par-2/item-1</sup>
    an excess income tax or other tax imposed with a specific portion of an individual's income as the tax base;
    <sup>machine translation, not official</sup>

    **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
    <sup>art-221/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221/par-2/item-2</sup>
    a surtax on a tax imposed with an individual's income or a specific portion thereof as the tax base;
    <sup>machine translation, not official</sup>

    **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
    <sup>art-221/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221/par-2/item-3</sup>
    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;
    <sup>machine translation, not official</sup>

    **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
    <sup>art-221/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221/par-2/item-4</sup>
    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.
    <sup>machine translation, not official</sup>

  **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。
  <sup>art-221/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221/par-3</sup>
  The following taxes imposed by a foreign country or its local government are not to be included in foreign income tax.
  <sup>machine translation, not official</sup>

    **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
    <sup>art-221/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221/par-3/item-1</sup>
    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;
    <sup>machine translation, not official</sup>

    **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
    <sup>art-221/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221/par-3/item-2</sup>
    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;
    <sup>machine translation, not official</sup>

    **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。）
    <sup>art-221/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221/par-3/item-3</sup>
    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));
    <sup>machine translation, not official</sup>

    **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
    <sup>art-221/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221/par-3/item-4</sup>
    a tax equivalent to an accessory tax imposed in addition to foreign income tax, and any other similar tax.
    <sup>machine translation, not official</sup>

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## Cites
- 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)

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第七条第一項（外国所得税の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-136/art-7/par-1
- 所得税法施行令 附則第六条第一項（外国所得税の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-6/par-1
- 所得税法施行令 附則第七条第一項（外国所得税の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-7/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-061, 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