# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十五条の十四 (Article 225-14)

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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: 第二百二十五条の十四 (Article 225-14)（国外に源泉がある所得） — address `art-225-14`
- 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-225-14
- 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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### 第二百二十五条の十四（国外に源泉がある所得） — Income Sourced Outside Japan
<sup>caption: machine translation, not official</sup>
<sup>art-225-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14</sup>

  **第一項**  法第九十五条第四項第十七号（外国税額控除）に規定する政令で定める所得は、次に掲げる所得とする。
  <sup>art-225-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1</sup>
  The income specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xvii) (Foreign Tax Credit) of the Act is the following income:
  <sup>machine translation, not official</sup>

    **一**  国外において行う業務又は国外にある資産に関し受ける保険金、補償金又は損害賠償金（これらに類するものを含む。）に係る所得
    <sup>art-225-14/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-1</sup>
    income pertaining to insurance proceeds, compensation, or monetary damages (including those similar thereto) that is to be received for operations performed outside Japan or assets located outside Japan;
    <sup>machine translation, not official</sup>

    **二**  国外にある資産の法人からの贈与により取得する所得
    <sup>art-225-14/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-2</sup>
    income arising from receiving, from a corporation, a gift of assets that are located outside Japan;
    <sup>machine translation, not official</sup>

    **三**  国外において発見された埋蔵物又は国外において拾得された遺失物に係る所得
    <sup>art-225-14/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-3</sup>
    income pertaining to items that were hidden in the ground and that were discovered outside Japan or lost property that was found outside Japan;
    <sup>machine translation, not official</sup>

    **四**  国外において行う懸賞募集に基づいて懸賞として受ける金品その他の経済的な利益（旅行その他の役務の提供を内容とするもので、金品との選択ができないものとされているものを除く。）に係る所得
    <sup>art-225-14/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-4</sup>
    income pertaining to money and goods or other economic benefits (excluding benefits given in the form of travel or other provision of services in lieu of which money or goods may not be chosen) that is received as a prize based on a prize competition held outside Japan;
    <sup>machine translation, not official</sup>

    **五**  前三号に掲げるもののほか、国外においてした行為に伴い取得する一時所得
    <sup>art-225-14/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-5</sup>
    occasional income acquired in connection with an act carried out outside Japan, in addition to what is listed in the preceding three items;
    <sup>machine translation, not official</sup>

    **六**  前各号に掲げるもののほか、国外において行う業務又は国外にある資産に関し供与を受ける経済的な利益に係る所得
    <sup>art-225-14/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-6</sup>
    beyond what is listed in the preceding items, income pertaining to economic benefit that is given with regard to operations performed outside Japan or assets located outside Japan.
    <sup>machine translation, not official</sup>

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## Cites
- art-225-14/par-1: 法第九十五条第四項第十七号 → 所得税法 第九十五条第四項第十七号 (Article 95, paragraph (4), item (xvii)), art-95/par-4/item-17 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-17 (e-Gov law ID 340AC0000000033)
- art-225-14/par-1/item-5: 前三号 → 所得税法施行令 第二百二十五条の十四第一項第二号 (Article 225-14, paragraph (1), item (ii)), art-225-14/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-2
- art-225-14/par-1/item-5: 前三号 → 所得税法施行令 第二百二十五条の十四第一項第三号 (Article 225-14, paragraph (1), item (iii)), art-225-14/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-3
- art-225-14/par-1/item-5: 前三号 → 所得税法施行令 第二百二十五条の十四第一項第四号 (Article 225-14, paragraph (1), item (iv)), art-225-14/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-4
- art-225-14/par-1/item-6: 前各号 → 所得税法施行令 第二百二十五条の十四第一項第一号 (Article 225-14, paragraph (1), item (i)), art-225-14/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-1
- art-225-14/par-1/item-6: 前各号 → 所得税法施行令 第二百二十五条の十四第一項第二号 (Article 225-14, paragraph (1), item (ii)), art-225-14/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-2
- art-225-14/par-1/item-6: 前各号 → 所得税法施行令 第二百二十五条の十四第一項第三号 (Article 225-14, paragraph (1), item (iii)), art-225-14/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-3
- art-225-14/par-1/item-6: 前各号 → 所得税法施行令 第二百二十五条の十四第一項第四号 (Article 225-14, paragraph (1), item (iv)), art-225-14/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-4
- art-225-14/par-1/item-6: 前各号 → 所得税法施行令 第二百二十五条の十四第一項第五号 (Article 225-14, paragraph (1), item (v)), art-225-14/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-5

## Cited by

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

- 所得税法施行令 第二百二十五条の十四第一項第五号（国外に源泉がある所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-5
- 所得税法施行令 第二百二十五条の十四第一項第六号（国外に源泉がある所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-14/par-1/item-6
- 所得税法施行令 第二百九十二条の十三第一項（外国税額の控除に係る国外源泉所得に関する規定の準用） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-13/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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-066, 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