# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十五条の二 (Article 225-2)

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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: 第二百二十五条の二 (Article 225-2)（国外事業所等に帰せられるべき所得） — address `art-225-2`
- 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-225-2
- 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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### 第二百二十五条の二（国外事業所等に帰せられるべき所得） — Income to Be Attributed to a Foreign Office or Similar Establishment
<sup>caption: machine translation, not official</sup>
<sup>art-225-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-2</sup>

  **第一項**  法第九十五条第四項第一号（外国税額控除）に規定する国外にある恒久的施設に相当するものその他の政令で定めるものは、我が国が租税条約（法第二条第一項第八号の四ただし書（定義）に規定する条約をいい、その条約の我が国以外の締約国又は締約者（以下この項において「条約相手国等」という。）内にある恒久的施設に相当するものに帰せられる所得に対して租税を課することができる旨の定めのあるものに限る。以下この項において同じ。）を締結している条約相手国等については当該租税条約の条約相手国等内にある当該租税条約に定める恒久的施設に相当するものとし、外国（外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第二条第三号（定義）に規定する外国をいい、同法第五条各号（相互主義）のいずれかに該当しない場合における当該外国を除く。以下この項において同じ。）については当該外国にある外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第二条第六号に規定する国内事業所等に相当するものとし、その他の国又は地域については当該国又は地域にある恒久的施設に相当するものとする。
  <sup>art-225-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-2/par-1</sup>
  The thing specified by Cabinet Order, such as a thing equivalent to a permanent establishment located outside Japan, prescribed in Article 95, paragraph (4), item (i) (Foreign Tax Credit) of the Act is to be, for a treaty partner state, etc. with which Japan has concluded a tax treaty (meaning a treaty prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 (Definitions) of the Act, limited to one that provides that tax may be imposed on income attributable to a thing equivalent to a permanent establishment located within a Contracting State or Contracting Party to that treaty other than Japan (hereinafter in this paragraph referred to as a "treaty partner state, etc."); the same applies hereinafter in this paragraph), the thing equivalent to a permanent establishment provided for in that tax treaty that is located within the treaty partner state, etc. of that tax treaty; for a foreign country (meaning a foreign country prescribed in Article 2, item (iii) (Definitions) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity, and excluding that foreign country where it does not fall under any of the items of Article 5 (Principle of Reciprocity) of that Act; the same applies hereinafter in this paragraph), the thing equivalent to a domestic office, etc. prescribed in Article 2, item (vi) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity that is located in that foreign country; and, for any other country or region, the thing equivalent to a permanent establishment located in that country or region.
  <sup>machine translation, not official</sup>

  **第二項**  法第九十五条第四項第一号に規定する事業場その他これに準ずるものとして政令で定めるものは、次に掲げるものとする。
  <sup>art-225-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-2/par-2</sup>
  The things specified by Cabinet Order as a place of business or other thing equivalent thereto prescribed in Article 95, paragraph (4), item (i) of the Act are the following:
  <sup>machine translation, not official</sup>

    **一**  法第二条第一項第八号の四イに規定する事業を行う一定の場所に相当するもの
    <sup>art-225-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-2/par-2/item-1</sup>
    a thing equivalent to a fixed place of business prescribed in Article 2, paragraph (1), item (viii)-4, (a) of the Act;
    <sup>machine translation, not official</sup>

    **二**  法第二条第一項第八号の四ロに規定する建設若しくは据付けの工事又はこれらの指揮監督の役務の提供を行う場所に相当するもの
    <sup>art-225-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-2/par-2/item-2</sup>
    a thing equivalent to a place where construction or installation work, or the provision of services of directing or supervising such work, prescribed in Article 2, paragraph (1), item (viii)-4, (b) of the Act is carried out;
    <sup>machine translation, not official</sup>

    **三**  法第二条第一項第八号の四ハに規定する自己のために契約を締結する権限のある者に相当する者
    <sup>art-225-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-2/par-2/item-3</sup>
    a person equivalent to a person who has the authority to conclude contracts on its behalf, prescribed in Article 2, paragraph (1), item (viii)-4, (c) of the Act;
    <sup>machine translation, not official</sup>

    **四**  前三号に掲げるものに準ずるもの
    <sup>art-225-2/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-2/par-2/item-4</sup>
    a thing equivalent to those listed in the preceding three items.
    <sup>machine translation, not official</sup>

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## Cites
- art-225-2/par-1: 法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-225-2/par-1: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- art-225-2/par-1: この項 → 所得税法施行令 第二百二十五条の二第一項 (Article 225-2, paragraph (1)), art-225-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-2/par-1
- art-225-2/par-2: 法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-225-2/par-2/item-1: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- art-225-2/par-2/item-2: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- art-225-2/par-2/item-3: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- art-225-2/par-2/item-4: 前三号 → 所得税法施行令 第二百二十五条の二第二項第一号 (Article 225-2, paragraph (2), item (i)), art-225-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-2/par-2/item-1
- art-225-2/par-2/item-4: 前三号 → 所得税法施行令 第二百二十五条の二第二項第二号 (Article 225-2, paragraph (2), item (ii)), art-225-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-2/par-2/item-2
- art-225-2/par-2/item-4: 前三号 → 所得税法施行令 第二百二十五条の二第二項第三号 (Article 225-2, paragraph (2), item (iii)), art-225-2/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-2/par-2/item-3

## Cited by

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

- 所得税法施行令 第二百二十五条の二第一項（国外事業所等に帰せられるべき所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-2/par-1
- 所得税法施行令 第二百二十五条の二第二項第四号（国外事業所等に帰せられるべき所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-2/par-2/item-4
- 所得税法施行令 附則第三条第二項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-226/art-3/par-2
- 所得税法施行令 附則第十五条第一項（国外事業所等に帰せられるべき所得に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-15/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-20261106T163957-080, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-064, 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-20261106T173921-064, 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