# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十五条の十二 (Article 225-12)
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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: 第二百二十五条の十二 (Article 225-12)（国際運輸業所得） — address `art-225-12`
- 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-225-12
- 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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### 第二百二十五条の十二（国際運輸業所得） — Income from International Transport Business
caption: machine translation, not official
art-225-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-12
**第一項** 法第九十五条第四項第十五号（外国税額控除）に規定する政令で定める所得は、居住者が国内及び国外にわたつて船舶又は航空機による運送の事業を行うことにより生ずる所得のうち、船舶による運送の事業にあつては国外において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国外業務（国外において行う業務をいう。以下この条において同じ。）に係る収入金額又は経費、その国外業務の用に供する固定資産の価額その他その国外業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその居住者の国外業務につき生ずべき所得とする。
art-225-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-12/par-1
The income specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xv) (Foreign Tax Credit) of the Act is, of the income arising from a Resident's carrying on of a business of transport by vessel or aircraft both in Japan and outside Japan, the income to arise from that Resident's operations outside Japan, determined, for a business of transport by vessel, on the basis of revenue pertaining to passengers or cargo that boarded or were loaded outside Japan, and for a business of transport by aircraft, on the basis of revenue or expenses pertaining to its operations outside Japan (meaning operations conducted outside Japan; the same applies hereinafter in this Article), the value of Fixed Assets used for those operations outside Japan, or other factors sufficient to infer the degree to which those operations outside Japan contributed to the generation of income pertaining to that transport business.
machine translation, not official
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## Cites
- art-225-12/par-1: 法第九十五条第四項第十五号 → 所得税法 第九十五条第四項第十五号 (Article 95, paragraph (4), item (xv)), art-95/par-4/item-15 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-15 (e-Gov law ID 340AC0000000033)
- art-225-12/par-1: この条 → 所得税法施行令 第二百二十五条の十二 (Article 225-12), art-225-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-12
## Cited by
1 provision cites this one. No official source publishes this direction.
- 所得税法施行令 第二百二十五条の十二第一項（国際運輸業所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-12/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-20261106T173921-065, 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