# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百七十九条 (Article 279) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-279. 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: 第二百七十九条 (Article 279)（恒久的施設に係る内部取引の相手方である事業場等の範囲） — address `art-279` - 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-279 - 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. --- ### 第二百七十九条（恒久的施設に係る内部取引の相手方である事業場等の範囲） — Scope of Places of Business or Similar Places That Are Counterparties to Internal Dealings Pertaining to a Permanent Establishment caption: machine translation, not official art-279 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-279 **第一項** 法第百六十一条第一項第一号（国内源泉所得）に規定する政令で定めるものは、次に掲げるものとする。 art-279/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-279/par-1 Those specified by Cabinet Order prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act are those listed in the following items. machine translation, not official **一** 法第二条第一項第八号の四イ（定義）に規定する事業を行う一定の場所に相当するもの art-279/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-279/par-1/item-1 that which corresponds to the fixed place of business prescribed in Article 2, paragraph (1), item (viii)-4, (a) (Definitions) of the Act; machine translation, not official **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 art-279/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-279/par-1/item-2 that which corresponds to the place where construction or installation work, or the provision of services for supervising that work, prescribed in Article 2, paragraph (1), item (viii)-4, (b) of the Act is carried out; machine translation, not official **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 art-279/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-279/par-1/item-3 a person who corresponds 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; machine translation, not official **四** 前三号に掲げるものに準ずるもの art-279/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-279/par-1/item-4 that which is equivalent to those listed in the preceding three items. machine translation, not official --- ## Cites - art-279/par-1: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-279/par-1/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-279/par-1/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-279/par-1/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-279/par-1/item-4: 前三号 → 所得税法施行令 第二百七十九条第一項第一号 (Article 279, paragraph (1), item (i)), art-279/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-279/par-1/item-1 - art-279/par-1/item-4: 前三号 → 所得税法施行令 第二百七十九条第一項第二号 (Article 279, paragraph (1), item (ii)), art-279/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-279/par-1/item-2 - art-279/par-1/item-4: 前三号 → 所得税法施行令 第二百七十九条第一項第三号 (Article 279, paragraph (1), item (iii)), art-279/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-279/par-1/item-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第二百七十九条第一項第四号（恒久的施設に係る内部取引の相手方である事業場等の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-279/par-1/item-4 --- ## 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-20261106T173921-072, 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-20261106T173921-072, 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