# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十五条の七 (Article 225-7) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-7. 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: 第二百二十五条の七 (Article 225-7)（国外業務に係る使用料等） — address `art-225-7` - 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-225-7 - 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. --- ### 第二百二十五条の七（国外業務に係る使用料等） — Royalties Pertaining to Operations Outside Japan caption: machine translation, not official art-225-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-7 **第一項** 法第九十五条第四項第九号ハ（外国税額控除）に規定する政令で定める用具は、車両及び運搬具、工具並びに器具及び備品とする。 art-225-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-7/par-1 The implements specified by Cabinet Order prescribed in Article 95, paragraph (4), item (ix), (c) (Foreign Tax Credit) of the Act are vehicles and transport equipment, tools, and appliances and fixtures. machine translation, not official **第二項** 法第九十五条第四項第九号の規定の適用については、同号ロ又はハに規定する資産で非居住者又は外国法人の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料とし、当該資産で居住者又は内国法人の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料以外の使用料とする。 art-225-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-7/par-2 With regard to the application of the provisions of Article 95, paragraph (4), item (ix) of the Act, royalties for the assets prescribed in (b) or (c) of the same item which are used in a vessel or aircraft used for the operations by a Nonresident or a Foreign Corporation are treated as royalties falling under the provisions of the same item, and royalties for those assets which are used in a vessel or aircraft used for the operations by a Resident or a Domestic Corporation are treated as royalties other than those falling under the provisions of the same item. machine translation, not official --- ## Cites - art-225-7/par-1: 法第九十五条第四項第九号 → 所得税法 第九十五条第四項第九号 (Article 95, paragraph (4), item (ix)), art-95/par-4/item-9 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-9 (e-Gov law ID 340AC0000000033) - art-225-7/par-2: 法第九十五条第四項第九号 → 所得税法 第九十五条第四項第九号 (Article 95, paragraph (4), item (ix)), art-95/par-4/item-9 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-9 (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-20261106T173921-065, 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