# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百八十一条の二 (Article 281-2)

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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: 第二百八十一条の二 (Article 281-2)（恒久的施設を通じて行う組合事業から生ずる利益） — address `art-281-2`
- 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-281-2
- 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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### 第二百八十一条の二（恒久的施設を通じて行う組合事業から生ずる利益） — Profits from Business Conducted through a Permanent Establishment under a Partnership
<sup>caption: machine translation, not official</sup>
<sup>art-281-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2</sup>

  **第一項**  法第百六十一条第一項第四号（国内源泉所得）に規定する政令で定める契約は、次に掲げる契約とする。
  <sup>art-281-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2/par-1</sup>
  The agreement specified by Cabinet Order prescribed in Article 161, paragraph (1), item (iv) (Domestic Source Income) of the Act is to be any of the following agreements:
  <sup>machine translation, not official</sup>

    **一**  投資事業有限責任組合契約に関する法律第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約
    <sup>art-281-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2/par-1/item-1</sup>
    a partnership contract under a limited partnership for investment as prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Limited Partnership Act for Investment;
    <sup>machine translation, not official</sup>

    **二**  有限責任事業組合契約に関する法律第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約
    <sup>art-281-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2/par-1/item-2</sup>
    a limited liability partnership contract as prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act;
    <sup>machine translation, not official</sup>

    **三**  外国における次に掲げる契約に類する契約
    <sup>art-281-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2/par-1/item-3</sup>
    an agreement similar to any of the following agreements in a foreign state:
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **イ**  民法第六百六十七条第一項（組合契約）に規定する組合契約
      <sup>art-281-2/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2/par-1/item-3/sub-1</sup>
      a partnership contract as prescribed in Article 667, paragraph (1) (Partnership Contracts) of the Civil Code;
      <sup>machine translation, not official</sup>

      **ロ**  前二号に掲げる契約
      <sup>art-281-2/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2/par-1/item-3/sub-2</sup>
      any of the agreements listed in the preceding two items.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第二項**  法第百六十一条第一項第四号に規定する政令で定める利益は、同号に規定する組合契約（以下この項において「組合契約」という。）に基づいて恒久的施設を通じて行う事業から生ずる収入から当該収入に係る費用（同条第一項第五号から第十六号までに掲げる国内源泉所得につき法第二百十二条第一項（源泉徴収義務）の規定により徴収された所得税を含む。）を控除したものについて当該組合契約を締結している組合員（当該組合契約を締結していた組合員並びに前項第三号に掲げる契約を締結している者及び当該契約を締結していた者を含む。）が当該組合契約に基づいて配分を受けるものとする。
  <sup>art-281-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2/par-2</sup>
  The profit specified by Cabinet Order prescribed in Article 161, paragraph (1), item (iv) of the Act is to be the revenue from a business conducted through a permanent establishment under a partnership contract prescribed in that item (hereinafter referred to as a "partnership contract" in this paragraph), after deducting therefrom expenses pertaining to the revenue (including income tax collected pursuant to the provisions of Article 212, paragraph (1) (Obligation to Withhold Taxes) of the Act with respect to the domestic source income listed in Article 161, paragraph (1), items (v) to (xvi) of the Act), which is allocated under the partnership contract to the partners who are party to the partnership contract (including partners who were party to the partnership contract as well as those who are or were party to the agreement listed in item (iii) of the preceding paragraph).
  <sup>machine translation, not official</sup>

---

## Cites
- art-281-2/par-1: 法第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-281-2/par-1/item-1: 投資事業有限責任組合契約に関する法律第三条第一項 → e-Gov law 410AC0000000090, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-281-2/par-1/item-2: 有限責任事業組合契約に関する法律第三条第一項 → e-Gov law 417AC0000000040, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-281-2/par-1/item-3/sub-1: 民法第六百六十七条第一項 → 民法 第六百六十七条第一項 (Article 667, paragraph (1)), art-667/par-1 — https://japanlaw.org/ja/civil-code/art-667/par-1 (e-Gov law ID 129AC0000000089)
- art-281-2/par-1/item-3/sub-2: 前二号 → 所得税法施行令 第二百八十一条の二第一項第一号 (Article 281-2, paragraph (1), item (i)), art-281-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2/par-1/item-1
- art-281-2/par-1/item-3/sub-2: 前二号 → 所得税法施行令 第二百八十一条の二第一項第二号 (Article 281-2, paragraph (1), item (ii)), art-281-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2/par-1/item-2
- art-281-2/par-2: 法第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: この項 → 所得税法施行令 第二百八十一条の二第二項 (Article 281-2, paragraph (2)), art-281-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2/par-2
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-10 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-13 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-14 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-15 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-16 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 同条第一項第五号から第十六号まで → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-9 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 法第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/ja/income-tax-act/art-212/par-1 (e-Gov law ID 340AC0000000033)
- art-281-2/par-2: 前項第三号 → 所得税法施行令 第二百八十一条の二第一項第三号 (Article 281-2, paragraph (1), item (iii)), art-281-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2/par-1/item-3

## Cited by

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

- 所得税法施行令 第二百八十一条の二第一項第三号ロ（恒久的施設を通じて行う組合事業から生ずる利益） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2/par-1/item-3/sub-2
- 所得税法施行令 第二百八十一条の二第二項（恒久的施設を通じて行う組合事業から生ずる利益） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2/par-2
- 所得税法施行令 第三百二十八条の二第一項（組合員に類する者の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-328-2/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-20261106T173921-074, 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