# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百八十六条 (Article 286)

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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: 第二百八十六条 (Article 286)（事業の広告宣伝のための賞金） — address `art-286`
- 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-286
- 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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### 第二百八十六条（事業の広告宣伝のための賞金） — (Monetary Award for Business Advertisement)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-286 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-286</sup>

  **第一項**  法第百六十一条第一項第十三号（国内源泉所得）に規定する政令で定める賞金は、国内において事業を行う者から当該事業の広告宣伝のために賞として支払を受ける金品その他の経済的な利益（旅行その他の役務の提供を内容とするもので、金品との選択をすることができないものとされているものを除く。）とする。
  <sup>art-286/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-286/par-1</sup>
  The monetary award specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xiii) (Domestic Source Income) of the Act is to be money and goods or other economic benefits (excluding benefits given in the form of travel or other provision of services in lieu of which money or goods may not be chosen) that are received as a prize from a person who conducts a business in Japan for the advertisement of that business.
  <sup>machine translation, not official</sup>

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## Cites
- art-286/par-1: 法第百六十一条第一項第十三号 → 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)

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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-20261106T173921-075, 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