# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十一条の五 (Article 221-5)

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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: 第二百二十一条の五 (Article 221-5)（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） — address `art-221-5`
- 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-221-5
- 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.
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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
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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
<sup>caption: machine translation, not official</sup>
<sup>art-221-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-5</sup>

  **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。
  <sup>art-221-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-5/par-1</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 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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-221-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-5/par-2</sup>
  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:
  <sup>machine translation, not official</sup>

    **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
    <sup>art-221-5/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-5/par-2/item-1</sup>
    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;
    <sup>machine translation, not official</sup>

    **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
    <sup>art-221-5/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-5/par-2/item-2</sup>
    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.
    <sup>machine translation, not official</sup>

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

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## Cites
- 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/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/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/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/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/art-221-5/par-2/item-1

## Cited by

6 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一項（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-1
- 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 第二百二十一条の五第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-5/par-1
- 所得税法施行令 第二百二十一条の五第二項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-5/par-2
- 所得税法施行令 第二百二十一条の五第三項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-5/par-3

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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-20261106T173921-063, 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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06