# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十五条の十三 (Article 225-13)

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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: 第二百二十五条の十三 (Article 225-13)（相手国等において租税を課することができることとされる所得） — address `art-225-13`
- 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-225-13
- 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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### 第二百二十五条の十三（相手国等において租税を課することができることとされる所得） — Income on Which Tax May Be Imposed in the Treaty Partner
<sup>caption: machine translation, not official</sup>
<sup>art-225-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-13</sup>

  **第一項**  法第九十五条第四項第十六号（外国税額控除）に規定する政令で定めるものは、同号に規定する相手国等において外国所得税が課される所得とする。
  <sup>art-225-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-13/par-1</sup>
  The things specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xvi) (Foreign Tax Credit) of the Act are income on which foreign income tax is imposed in the treaty partner prescribed in that item.
  <sup>machine translation, not official</sup>

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## Cites
- art-225-13/par-1: 法第九十五条第四項第十六号 → 所得税法 第九十五条第四項第十六号 (Article 95, paragraph (4), item (xvi)), art-95/par-4/item-16 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-16 (e-Gov law ID 340AC0000000033)

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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