# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十一条の三 (Article 221-3)

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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: 第二百二十一条の三 (Article 221-3)（国外事業所等帰属所得に係る所得の金額の計算） — address `art-221-3`
- 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-221-3
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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Only the Japanese as published by the government has legal effect; the text
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They are never merged and never substituted for one another.

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### 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
<sup>caption: machine translation, not official</sup>
<sup>art-221-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-3</sup>

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

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

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

  **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。
  <sup>art-221-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-3/par-4</sup>
  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).
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-221-3/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-3/par-5</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-221-3/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-3/par-6</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-221-3/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-3/par-7</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-221-3/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-3/par-8</sup>
  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.
  <sup>machine translation, not official</sup>

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## Cites
- 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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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)

## Cited by

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

- 所得税法施行令 第二百二十一条の三第三項（国外事業所等帰属所得に係る所得の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-3/par-3
- 所得税法施行令 第二百二十一条の三第四項（国外事業所等帰属所得に係る所得の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-3/par-4
- 所得税法施行令 第二百二十一条の三第五項（国外事業所等帰属所得に係る所得の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-3/par-5
- 所得税法施行令 第二百二十一条の三第六項（国外事業所等帰属所得に係る所得の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-3/par-6
- 所得税法施行令 第二百二十一条の三第七項（国外事業所等帰属所得に係る所得の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-3/par-7
- 所得税法施行令 第二百二十一条の四第二項第三号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-4/par-2/item-3
- 所得税法施行規則 第四十条の十一第一項（共通費用の額の配分に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-11/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十条の十一第一項第一号（共通費用の額の配分に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-11/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十条の十一第一項第二号（共通費用の額の配分に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-11/par-1/item-2 (e-Gov law ID 340M50000040011)

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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
- 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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06