# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十一条の六 (Article 221-6)

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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: 第二百二十一条の六 (Article 221-6)（その他の国外源泉所得に係る所得の金額の計算） — address `art-221-6`
- 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-221-6
- 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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### 第二百二十一条の六（その他の国外源泉所得に係る所得の金額の計算） — Calculation of the Amount of Income Pertaining to Other Foreign Source Income
<sup>caption: machine translation, not official</sup>
<sup>art-221-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-6</sup>

  **第一項**  第二百二十一条の二第二号（国外所得金額）に掲げる国外源泉所得に係る所得の金額は、同号に掲げる国外源泉所得に係る所得のみについて各年分の所得税を課するものとした場合に課税標準となるべきその年分の総所得金額、退職所得金額及び山林所得金額の合計額に相当する金額とする。
  <sup>art-221-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-6/par-1</sup>
  The amount of income pertaining to the foreign source income listed in Article 221-2, item (ii) (Amount of Foreign-Source Income) is to be the amount equivalent to the sum of the gross income, the amount of retirement income and the amount of timber income for that year that would be the tax base if income tax for each year were imposed only on income pertaining to the foreign source income listed in that item.
  <sup>machine translation, not official</sup>

  **第二項**  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（必要経費）に規定する販売費、一般管理費その他の費用で第二百二十一条の二第二号に掲げ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同号に掲げる国外源泉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-221-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-6/par-2</sup>
  Where, 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) (Necessary Expenses) of the Act that arose in connection with both the business generating income listed in Article 221-2, item (ii) 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 the foreign source income listed in that item, 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>

  **第三項**  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-221-6/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-6/par-3</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>

  **第四項**  法第九十五条第一項から第三項まで（外国税額控除）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第二百二十一条の二第二号に掲げる国外源泉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-221-6/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-6/par-4</sup>
  A Resident who receives the application of Article 95, paragraphs (1) through (3) (Foreign Tax Credit) 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 the foreign source income listed in Article 221-2, item (ii) for that year.
  <sup>machine translation, not official</sup>

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## Cites
- art-221-6/par-1: 第二百二十一条の二第二号 → 所得税法施行令 第二百二十一条の二第一項第二号 (Article 221-2, paragraph (1), item (ii)), art-221-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-2/par-1/item-2
- art-221-6/par-2: 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-221-6/par-2: 第二百二十一条の二第二号 → 所得税法施行令 第二百二十一条の二第一項第二号 (Article 221-2, paragraph (1), item (ii)), art-221-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-2/par-1/item-2
- art-221-6/par-2: この項 → 所得税法施行令 第二百二十一条の六第二項 (Article 221-6, paragraph (2)), art-221-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-6/par-2
- art-221-6/par-2: 次項 → 所得税法施行令 第二百二十一条の六第三項 (Article 221-6, paragraph (3)), art-221-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-6/par-3
- art-221-6/par-3: 前項 → 所得税法施行令 第二百二十一条の六第二項 (Article 221-6, paragraph (2)), art-221-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-6/par-2
- art-221-6/par-4: 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-221-6/par-4: 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-221-6/par-4: 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)
- art-221-6/par-4: 第二百二十一条の二第二号 → 所得税法施行令 第二百二十一条の二第一項第二号 (Article 221-2, paragraph (1), item (ii)), art-221-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-2/par-1/item-2

## Cited by

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

- 所得税法施行令 第二百二十一条の六第二項（その他の国外源泉所得に係る所得の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-6/par-2
- 所得税法施行令 第二百二十一条の六第三項（その他の国外源泉所得に係る所得の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221-6/par-3
- 所得税法施行規則 第四十条の十六第一項（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-40-16/par-1 (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-20261106T173921-063, 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