# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十三条 (Article 23) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-23. 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: 第二十三条 (Article 23)（職員の給与が非課税とされる国際機関の範囲） — address `art-23` - 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-23 - 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. --- ### 第二十三条（職員の給与が非課税とされる国際機関の範囲） — Scope of International Organizations Whose Staff Salaries Are Treated as Nontaxable caption: machine translation, not official art-23 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-23 **第一項** 法第九条第一項第八号（非課税所得）に規定する政令で定める国際機関は、国際間の取極に基づき設立された機関のうち日本国が構成員となつているものその他国を構成員とするもので、財務大臣が指定するものとする。 art-23/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-23/par-1 The international organizations specified by Cabinet Order prescribed in Article 9, paragraph (1), item (viii) (Nontaxable Income) of the Act are those designated by the Minister of Finance, being organizations of which Japan is a member among those established based on international arrangements, and other organizations whose members are states. machine translation, not official **第二項** 財務大臣は、前項の指定をしたときは、これを告示する。 art-23/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-23/par-2 When the Minister of Finance has made the designation under the preceding paragraph, the Minister is to give public notice thereof. machine translation, not official --- ## Cites - art-23/par-1: 法第九条第一項第八号 → 所得税法 第九条第一項第八号 (Article 9, paragraph (1), item (viii)), art-9/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-8 (e-Gov law ID 340AC0000000033) - art-23/par-2: 前項 → 所得税法施行令 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-23/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二十三条第二項（職員の給与が非課税とされる国際機関の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-23/par-2 - 所得税法施行令 第二十四条第一項（給与が非課税とされる外国政府職員等の要件） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-24/par-1 - 所得税法施行令 第三百三十五条第二項第三号（告知義務のない利子等及び公共法人等の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-335/par-2/item-3 - 所得税法施行令 附則第十条第一項（輸出所得の特別控除があつた場合の事業専従者給与等の必要経費算入額等の計算に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-10/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-20261106T163957-010, 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-20261106T163957-010, 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