# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百八十五条 (Article 285) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-285. 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: 第二百八十五条 (Article 285)（国内に源泉がある給与、報酬又は年金の範囲） — address `art-285` - 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-285 - 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. --- ### 第二百八十五条（国内に源泉がある給与、報酬又は年金の範囲） — (Scope of Salaries, Remuneration or Pension Arising from a Source in Japan) caption: Ministry of Justice translation — Japanese Law Translation Database System art-285 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-285 **第一項** 法第百六十一条第一項第十二号イ（国内源泉所得）に規定する政令で定める人的役務の提供は、次に掲げる勤務その他の人的役務の提供とする。 art-285/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-285/par-1 The provision of personal services specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xii), (a) (Domestic Source Income) of the Act is to be any of the following work and other provision of personal services: machine translation, not official **一** 内国法人の役員としての勤務で国外において行うもの（当該役員としての勤務を行う者が同時にその内国法人の使用人として常時勤務を行う場合の当該役員としての勤務を除く。） art-285/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-285/par-1/item-1 work carried out outside Japan by a person acting as an officer of a Domestic Corporation (excluding the work carried out by the person acting as an officer in the case where the person also works full time as an employee of the Domestic Corporation); machine translation, not official **二** 居住者又は内国法人が運航する船舶又は航空機において行う勤務その他の人的役務の提供（国外における寄航地において行われる一時的な人的役務の提供を除く。） art-285/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-285/par-1/item-2 work and other provision of personal services carried out on a vessel or aircraft operated by a Resident or Domestic Corporation (excluding the temporary provision of personal services carried out at a port of call outside Japan). machine translation, not official **第二項** 法第百六十一条第一項第十二号ロに規定する政令で定める公的年金等は、第七十二条第三項第九号（退職手当等とみなす一時金）に規定する制度に基づいて支給される年金（これに類する給付を含む。）とする。 art-285/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-285/par-2 The public pension or retirement package specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xii), (b) of the Act is to be the pension paid under a scheme prescribed in Article 72, paragraph (3), item (ix) (Lump Sums Deemed to Constitute Severance Pay or Other Such Compensation) (including benefits similar thereto). machine translation, not official **第三項** 法第百六十一条第一項第十二号ハに規定する政令で定める人的役務の提供は、第一項各号に掲げる勤務その他の人的役務の提供で当該勤務その他の人的役務の提供を行う者が非居住者であつた期間に行つたものとする。 art-285/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-285/par-3 The provision of personal services specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xii), (c) of the Act is to be any of the work and other provision of personal services listed in the items of paragraph (1), which has been carried out by a person during the period when the person was a Nonresident. machine translation, not official --- ## Cites - art-285/par-1: 法第百六十一条第一項第十二号 → 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-285/par-2: 法第百六十一条第一項第十二号 → 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-285/par-2: 第七十二条第三項第九号 → 所得税法施行令 第七十二条第三項第九号 (Article 72, paragraph (3), item (ix)), art-72/par-3/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-9 - art-285/par-3: 法第百六十一条第一項第十二号 → 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-285/par-3: 第一項 → 所得税法施行令 第二百八十五条第一項 (Article 285, paragraph (1)), art-285/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-285/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百八十五条第三項（国内に源泉がある給与、報酬又は年金の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-285/par-3 - 所得税法施行令 附則第一条第一項（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-1/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-20261106T173921-075, 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