# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十五条の四 (Article 225-4)

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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: 第二百二十五条の四 (Article 225-4)（国外にある資産の譲渡により生ずる所得） — address `art-225-4`
- 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-225-4
- 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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### 第二百二十五条の四（国外にある資産の譲渡により生ずる所得） — Income Arising from the Transfer of Assets Located Outside Japan
<sup>caption: machine translation, not official</sup>
<sup>art-225-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4</sup>

  **第一項**  法第九十五条第四項第三号（外国税額控除）に規定する国外にある資産の譲渡により生ずる所得として政令で定めるものは、次に掲げる資産の譲渡（第三号に掲げる資産については、伐採又は譲渡）により生ずる所得とする。
  <sup>art-225-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-1</sup>
  The income specified by Cabinet Order as income arising from the transfer of assets located outside Japan prescribed in Article 95, paragraph (4), item (iii) (Foreign Tax Credit) of the Act is income arising from the transfer of the following assets (for the assets listed in item (iii), the felling or transfer):
  <sup>machine translation, not official</sup>

    **一**  国外にある不動産
    <sup>art-225-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-1/item-1</sup>
    real property located outside Japan;
    <sup>machine translation, not official</sup>

    **二**  国外にある不動産の上に存する権利、国外における鉱業権又は国外における採石権
    <sup>art-225-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-1/item-2</sup>
    a right on real property located outside Japan, a mining right outside Japan or a quarrying right outside Japan;
    <sup>machine translation, not official</sup>

    **三**  国外にある山林
    <sup>art-225-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-1/item-3</sup>
    forested land located outside Japan;
    <sup>machine translation, not official</sup>

    **四**  外国法人の発行する株式又は外国法人の出資者の持分で、その外国法人の発行済株式又は出資の総数又は総額の一定割合以上に相当する数又は金額の株式又は出資を所有する場合にその外国法人の本店又は主たる事務所の所在する国又は地域においてその譲渡による所得に対して外国所得税が課されるもの
    <sup>art-225-4/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-1/item-4</sup>
    shares issued by a Foreign Corporation or an investor's interest in a Foreign Corporation, on the transfer of which, where shares or contributions equivalent in number or amount to a certain proportion or more of the total number or total amount of issued shares or contributions of that Foreign Corporation are owned, foreign income tax is imposed on the income arising from the transfer in the country or region where the head office or principal office of that Foreign Corporation is located;
    <sup>machine translation, not official</sup>

    **五**  不動産関連法人の株式（出資及び投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口を含む。次号及び次項において同じ。）
    <sup>art-225-4/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-1/item-5</sup>
    shares of a real estate-related corporation (including contributions and investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; the same applies in the following item and the following paragraph);
    <sup>machine translation, not official</sup>

    **六**  国外にあるゴルフ場の所有又は経営に係る法人の株式を所有することがそのゴルフ場を一般の利用者に比して有利な条件で継続的に利用する権利を有する者となるための要件とされている場合における当該株式
    <sup>art-225-4/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-1/item-6</sup>
    where owning the shares of a corporation pertaining to the ownership or management of a golf course located outside Japan is required so that the owner becomes a person entitled to use the golf course continuously under advantageous terms compared to general users, those shares;
    <sup>machine translation, not official</sup>

    **七**  国外にあるゴルフ場その他の施設の利用に関する権利
    <sup>art-225-4/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-1/item-7</sup>
    the right concerning the utilization of golf courses or other facilities located outside Japan.
    <sup>machine translation, not official</sup>

  **第二項**  前項第五号に規定する不動産関連法人とは、その有する資産の価額の総額のうちに次に掲げる資産の価額の合計額の占める割合が百分の五十以上である法人をいう。
  <sup>art-225-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2</sup>
  The real estate-related corporation prescribed in item (v) of the preceding paragraph means a corporation for which the rate of the sum of the values of the following assets accounts for 50 percent or more of the total amount of its gross assets:
  <sup>machine translation, not official</sup>

    **一**  国外にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）
    <sup>art-225-4/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2/item-1</sup>
    land, etc. located outside Japan (meaning land or a right on land, buildings and their associated facilities, or structures; hereinafter the same applies in this paragraph);
    <sup>machine translation, not official</sup>

    **二**  その有する資産の価額の総額のうちに国外にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式
    <sup>art-225-4/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2/item-2</sup>
    shares of a corporation for which the rate of the sum of the values of land, etc. located outside Japan accounts for 50 percent or more of the total amount of its gross assets;
    <sup>machine translation, not official</sup>

    **三**  前号又は次号に掲げる株式を有する法人（その有する資産の価額の総額のうちに国外にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額の占める割合が百分の五十以上であるものに限る。）の株式（前号に掲げる株式に該当するものを除く。）
    <sup>art-225-4/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2/item-3</sup>
    shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located outside Japan and shares listed in the preceding item, this item, and the following item accounts for 50 percent or more of the total amount of its gross assets);
    <sup>machine translation, not official</sup>

    **四**  前号に掲げる株式を有する法人（その有する資産の価額の総額のうちに国外にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額の占める割合が百分の五十以上であるものに限る。）の株式（前二号に掲げる株式に該当するものを除く。）
    <sup>art-225-4/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2/item-4</sup>
    shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located outside Japan and shares listed in the preceding two items and this item accounts for 50 percent or more of the total amount of its gross assets).
    <sup>machine translation, not official</sup>

---

## Cites
- art-225-4/par-1: 法第九十五条第四項第三号 → 所得税法 第九十五条第四項第三号 (Article 95, paragraph (4), item (iii)), art-95/par-4/item-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-3 (e-Gov law ID 340AC0000000033)
- art-225-4/par-1: 第三号 → 所得税法施行令 第二百二十五条の四第一項第三号 (Article 225-4, paragraph (1), item (iii)), art-225-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-1/item-3
- art-225-4/par-1/item-5: 次号 → 所得税法施行令 第二百二十五条の四第一項第六号 (Article 225-4, paragraph (1), item (vi)), art-225-4/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-1/item-6
- art-225-4/par-1/item-5: 次項 → 所得税法施行令 第二百二十五条の四第二項 (Article 225-4, paragraph (2)), art-225-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2
- art-225-4/par-2: 前項第五号 → 所得税法施行令 第二百二十五条の四第一項第五号 (Article 225-4, paragraph (1), item (v)), art-225-4/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-1/item-5
- art-225-4/par-2/item-1: この項 → 所得税法施行令 第二百二十五条の四第二項 (Article 225-4, paragraph (2)), art-225-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2
- art-225-4/par-2/item-3: 前号 → 所得税法施行令 第二百二十五条の四第二項第二号 (Article 225-4, paragraph (2), item (ii)), art-225-4/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2/item-2
- art-225-4/par-2/item-3: 次号 → 所得税法施行令 第二百二十五条の四第二項第四号 (Article 225-4, paragraph (2), item (iv)), art-225-4/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2/item-4
- art-225-4/par-2/item-3: この号 → 所得税法施行令 第二百二十五条の四第二項第三号 (Article 225-4, paragraph (2), item (iii)), art-225-4/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2/item-3
- art-225-4/par-2/item-4: 前号 → 所得税法施行令 第二百二十五条の四第二項第三号 (Article 225-4, paragraph (2), item (iii)), art-225-4/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2/item-3
- art-225-4/par-2/item-4: 前二号 → 所得税法施行令 第二百二十五条の四第二項第二号 (Article 225-4, paragraph (2), item (ii)), art-225-4/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2/item-2
- art-225-4/par-2/item-4: この号 → 所得税法施行令 第二百二十五条の四第二項第四号 (Article 225-4, paragraph (2), item (iv)), art-225-4/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2/item-4

## Cited by

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

- 所得税法施行令 第二百二十五条の四第一項（国外にある資産の譲渡により生ずる所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-1
- 所得税法施行令 第二百二十五条の四第一項第五号（国外にある資産の譲渡により生ずる所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-1/item-5
- 所得税法施行令 第二百二十五条の四第二項（国外にある資産の譲渡により生ずる所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2
- 所得税法施行令 第二百二十五条の四第二項第一号（国外にある資産の譲渡により生ずる所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2/item-1
- 所得税法施行令 第二百二十五条の四第二項第三号（国外にある資産の譲渡により生ずる所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2/item-3
- 所得税法施行令 第二百二十五条の四第二項第四号（国外にある資産の譲渡により生ずる所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-4/par-2/item-4
- 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-20261106T173921-064, 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