# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十一条の二 (Article 291-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291-2. 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: 第二百九十一条の二 (Article 291-2)（租税条約に異なる定めがある場合の国内源泉所得） — address `art-291-2` - 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-291-2 - 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. --- ### 第二百九十一条の二（租税条約に異なる定めがある場合の国内源泉所得） — Domestic Source Income Subject to Tax Conventions caption: machine translation, not official art-291-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291-2 **第一項** 法第百六十二条第二項（租税条約に異なる定めがある場合の国内源泉所得）に規定する利子に準ずるものとして政令で定めるものは、手形の割引料その他経済的な性質が利子に準ずるものとする。 art-291-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291-2/par-1 The items specified by Cabinet Order as equivalent to interest prescribed in Article 162, paragraph (2) (Domestic Source Income Subject to Tax Conventions) of the Act are to be discount charges on bills and other items equivalent to interest in their economic nature. machine translation, not official **第二項** 法第百六十二条第二項に規定する政令で定める事実は、次に掲げる事実とする。 art-291-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291-2/par-2 The events specified by Cabinet Order prescribed in Article 162, paragraph (2) of the Act are to be the following events: machine translation, not official **一** 次に掲げるものの使用料の支払に相当する事実 art-291-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291-2/par-2/item-1 an event equivalent to the payment of royalties for any of the following: machine translation, not official **イ** 工業所有権その他の技術に関する権利、特別の技術による生産方式又はこれらに準ずるもの art-291-2/par-2/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291-2/par-2/item-1/sub-1 industrial property rights and other rights relating to technology, production methods using special technology, or things equivalent thereto; machine translation, not official **ロ** 著作権（出版権及び著作隣接権その他これに準ずるものを含む。） art-291-2/par-2/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291-2/par-2/item-1/sub-2 copyrights (including rights of publication, neighboring rights, and other things equivalent thereto); machine translation, not official **ハ** 第六条第八号（減価償却資産の範囲）に掲げる無形固定資産（国外における同号ロに規定する試掘権に相当するもの及び国外における同号ヨからネまでに掲げるものに相当するものを含む。） art-291-2/par-2/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291-2/par-2/item-1/sub-3 intangible Fixed Assets listed in Article 6, item (viii) (Scope of Depreciable Assets) (including those equivalent to the prospecting rights prescribed in (b) of that item outside Japan and those equivalent to the things listed in (o) to (t) of that item outside Japan); machine translation, not official **二** 前号イからハまでに掲げるものの譲渡又は取得に相当する事実 art-291-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291-2/par-2/item-2 an event equivalent to the transfer or acquisition of the things listed in (a) to (c) of the preceding item. machine translation, not official --- ## Cites - art-291-2/par-1: 法第百六十二条第二項 → 所得税法 第百六十二条第二項 (Article 162, paragraph (2)), art-162/par-2 — https://japanlaw.org/ja/income-tax-act/art-162/par-2 (e-Gov law ID 340AC0000000033) - art-291-2/par-2: 法第百六十二条第二項 → 所得税法 第百六十二条第二項 (Article 162, paragraph (2)), art-162/par-2 — https://japanlaw.org/ja/income-tax-act/art-162/par-2 (e-Gov law ID 340AC0000000033) - art-291-2/par-2/item-1/sub-3: 第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8 - art-291-2/par-2/item-2: 前号 → 所得税法施行令 第二百九十一条の二第二項第一号 (Article 291-2, paragraph (2), item (i)), art-291-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291-2/par-2/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百九十一条の二第二項第二号（租税条約に異なる定めがある場合の国内源泉所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291-2/par-2/item-2 - 所得税法施行令 附則第二条第三項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-48/art-2/par-3 --- ## 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