# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十条 (Article 290) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-290. 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: 第二百九十条 (Article 290)（債務の保証等に類する取引） — address `art-290` - 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-290 - 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. --- ### 第二百九十条（債務の保証等に類する取引） — Transactions Similar to Guarantees of Obligations, etc. caption: machine translation, not official art-290 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-290 **第一項** 法第百六十一条第二項（国内源泉所得）に規定する政令で定める取引は、資金の借入れその他の取引に係る債務の保証（債務を負担する行為であつて債務の保証に準ずるものを含む。）とする。 art-290/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-290/par-1 The transactions specified by Cabinet Order prescribed in Article 161, paragraph (2) (Domestic Source Income) of the Act are to be guarantees of obligations pertaining to borrowing of funds or other transactions (including acts of assuming obligations that are equivalent to a guarantee of obligations). machine translation, not official --- ## Cites - art-290/par-1: 法第百六十一条第二項 → 所得税法 第百六十一条第二項 (Article 161, paragraph (2)), art-161/par-2 — https://japanlaw.org/ja/income-tax-act/art-161/par-2 (e-Gov law ID 340AC0000000033) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第十四条第一項（非居住者の置く代理人等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-14/par-1 - 所得税法施行令 附則第十四条第二項（非居住者の置く代理人等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-14/par-2 --- ## 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-20261106T173921-066, translated 2026-11-07 - 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