# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十五条の三 (Article 225-3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-3. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第二百二十五条の三 (Article 225-3)（国外にある資産の運用又は保有により生ずる所得） — address `art-225-3` - 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-225-3 - 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. --- ### 第二百二十五条の三（国外にある資産の運用又は保有により生ずる所得） — Income Arising from Investing or Holding Assets Located Outside Japan caption: machine translation, not official art-225-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-3 **第一項** 次に掲げる資産の運用又は保有により生ずる所得は、法第九十五条第四項第二号（外国税額控除）に掲げる国外源泉所得に含まれるものとする。 art-225-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-3/par-1 Income arising from the investment or holding of the following assets is to be included in the foreign source income listed in Article 95, paragraph (4), item (ii) (Foreign Tax Credit) of the Act: machine translation, not official **一** 外国の国債若しくは地方債若しくは外国法人の発行する債券又は外国法人の発行する金融商品取引法第二条第一項第十五号（定義）に掲げる約束手形に相当するもの art-225-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-3/par-1/item-1 national government bonds or local government bonds of a foreign country, bonds issued by a Foreign Corporation, or a thing equivalent to a promissory note listed in Article 2, paragraph (1), item (xv) (Definitions) of the Financial Instruments and Exchange Act that is issued by a Foreign Corporation; machine translation, not official **二** 非居住者に対する貸付金に係る債権で当該非居住者の行う業務に係るもの以外のもの art-225-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-3/par-1/item-2 a claim for a loan to a Nonresident, other than one pertaining to operations carried out by that Nonresident; machine translation, not official **三** 国外にある営業所、事務所その他これらに準ずるもの又は国外において契約の締結の代理をする者を通じて締結した保険契約（保険業法第二条第六項（定義）に規定する外国保険業者、同条第三項に規定する生命保険会社、同条第四項に規定する損害保険会社又は同条第十八項に規定する少額短期保険業者の締結した保険契約をいう。）その他これに類する契約に基づく保険金の支払又は剰余金の分配（これらに準ずるものを含む。）を受ける権利 art-225-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-3/par-1/item-3 a right to receive payment of insurance proceeds or distribution of surplus (including those equivalent thereto) based on an insurance policy concluded through a business office, office or other thing equivalent thereto located outside Japan or a person who acts as an agent for the conclusion of contracts outside Japan (meaning an insurance policy concluded by a foreign insurer prescribed in Article 2, paragraph (6) (Definitions) of the Insurance Business Act, a life insurance company prescribed in paragraph (3) of that Article, a casualty insurance company prescribed in paragraph (4) of that Article or a small amount and short term insurer prescribed in paragraph (18) of that Article) or any other similar contract. machine translation, not official **第二項** 金融商品取引法第二条第二十三項に規定する外国市場デリバティブ取引又は同条第二十二項に規定する店頭デリバティブ取引の決済により生ずる所得は、法第九十五条第四項第二号に掲げる国外源泉所得に含まれないものとする。 art-225-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-3/par-2 Income arising from the settlement of a foreign market derivatives transaction prescribed in Article 2, paragraph (23) of the Financial Instruments and Exchange Act or an over-the-counter derivatives transaction prescribed in paragraph (22) of that Article is not to be included in the foreign source income listed in Article 95, paragraph (4), item (ii) of the Act. machine translation, not official --- ## Cites - art-225-3/par-1: 法第九十五条第四項第二号 → 所得税法 第九十五条第四項第二号 (Article 95, paragraph (4), item (ii)), art-95/par-4/item-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-2 (e-Gov law ID 340AC0000000033) - art-225-3/par-1/item-1: 金融商品取引法第二条第一項第十五号 → 金融商品取引法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-15 (e-Gov law ID 323AC0000000025) - art-225-3/par-1/item-3: 保険業法第二条第六項 → e-Gov law 407AC0000000105, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection - art-225-3/par-1/item-3: 同条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-225-3/par-1/item-3: 同条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - art-225-3/par-1/item-3: 同条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection - art-225-3/par-2: 金融商品取引法第二条第二十三項 → 金融商品取引法 第二条第二十三項 (Article 2, paragraph (23)), art-2/par-23 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-23 (e-Gov law ID 323AC0000000025) - art-225-3/par-2: 同条第二十二項 → 金融商品取引法 第二条第二十二項 (Article 2, paragraph (22)), art-2/par-22 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-22 (e-Gov law ID 323AC0000000025) - art-225-3/par-2: 法第九十五条第四項第二号 → 所得税法 第九十五条第四項第二号 (Article 95, paragraph (4), item (ii)), art-95/par-4/item-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-2 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261106T173921-064, 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