# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十二条 (Article 292) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292. 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: 第二百九十二条 (Article 292)（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算） — address `art-292` - 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-292 - 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. --- ### 第二百九十二条（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算） — Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Income Attributable to a Permanent Establishment caption: machine translation, not official art-292 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292 **第一項** 非居住者の法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税（法第百六十四条第一項第一号イ（非居住者に対する課税の方法）に掲げる国内源泉所得（次項及び第四項において「恒久的施設帰属所得」という。）に係る部分に限る。）の課税標準及び税額につき、法第百六十五条第一項の規定により次の各号に掲げる法の規定に準じて計算する場合には、当該各号に定めるところによる。 art-292/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1 When calculating the tax base and tax amount of the income taxes imposed on aggregate income prescribed in Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act imposed on a Nonresident (limited to the portion pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) (How Nonresidents Are Taxed) of the Act (referred to as "income attributable to a permanent establishment" in the following paragraph and paragraph (4))) in accordance with the provisions of the Act listed in the following items pursuant to Article 165, paragraph (1) of the Act, the provisions of those respective items are applicable: machine translation, not official **一** 法第二十六条（不動産所得）及び第三十三条（譲渡所得）　法第二十六条第一項及び第三十三条第一項に規定する他人は、法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等（以下この項及び第四項において「事業場等」という。）を含むものとする。 art-292/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-1 Article 26 (Real Property Income) and Article 33 (Capital Gains) of the Act: The other person prescribed in Article 26, paragraph (1) and Article 33, paragraph (1) of the Act is to include the place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act (hereinafter referred to as the "place of business or similar place" in this paragraph and paragraph (4)); machine translation, not official **二** 法第四十五条（家事関連費等の必要経費不算入等）　同条第一項第二号から第六号までに規定する租税又は延滞金若しくは加算金（以下この号において「所得税等」という。）の額は、外国又はその地方公共団体により課される所得税等に相当するものの額（法第百六十五条の六第一項（非居住者に係る外国税額の控除）に規定する控除対象外国所得税の額を除く。）を含むものとする。 art-292/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-2 Article 45 (Exclusion of Household-Related Expenses from Necessary Expenses) of the Act: The amounts of the taxes or delinquent charges or penalties prescribed in paragraph (1), items (ii) to (vi) of the same Article (hereinafter referred to as "income tax, etc." in this item) are to include the amounts equivalent to income tax, etc. imposed by a foreign country or a local government thereof (excluding the amount of credit-eligible foreign income tax prescribed in Article 165-6, paragraph (1) (Foreign Tax Credit for Nonresidents) of the Act); machine translation, not official **三** 法第四十七条（棚卸資産の売上原価等の計算及びその評価の方法）　同条第一項に規定する棚卸資産は、非居住者の棚卸資産のうち恒久的施設を通じて行う事業に係るものに限るものとする。 art-292/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-3 Article 47 (Calculation of Costs of Inventory Sold and Valuation Methods) of the Act: The Inventory prescribed in paragraph (1) of the same Article is to be limited to the Nonresident's Inventory pertaining to a business conducted through a permanent establishment; machine translation, not official **四** 法第四十九条（減価償却資産の償却費の計算及びその償却の方法）　同条第一項に規定する減価償却資産は、非居住者の減価償却資産のうち恒久的施設を通じて行う事業に係るものに限るものとする。 art-292/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-4 Article 49 (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act: The Depreciable Assets prescribed in paragraph (1) of the same Article are to be limited to the Nonresident's Depreciable Assets pertaining to a business conducted through a permanent establishment; machine translation, not official **五** 法第五十条（繰延資産の償却費の計算及びその償却の方法）　同条第一項に規定する繰延資産は、非居住者の繰延資産のうち、その者が恒久的施設を通じて行う事業に係るものに限るものとする。 art-292/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-5 Article 50 (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Act: The Deferred Assets prescribed in paragraph (1) of the same Article are to be limited to the Nonresident's Deferred Assets pertaining to a business that the Nonresident conducts through a permanent establishment; machine translation, not official **六** 法第五十一条（資産損失の必要経費算入）　同条第一項及び第四項に規定する資産並びに同条第三項に規定する山林は、非居住者の有するこれらの資産及び山林のうち恒久的施設を通じて行う事業に係るものに限るものとし、同条第二項に規定する売掛金、貸付金、前渡金その他これらに準ずる債権（以下この号において「売掛金等」という。）は、非居住者が恒久的施設を通じて行う同項に規定する事業に係る売掛金等に限るものとする。 art-292/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-6 Article 51 (Inclusion of Losses on Assets in Necessary Expenses) of the Act: The assets prescribed in paragraph (1) and paragraph (4) of the same Article and the forests prescribed in paragraph (3) of the same Article are to be limited to those of such assets and forests held by a Nonresident that pertain to a business conducted through a permanent establishment, and the accounts receivable, loans, advance payments or any other claims equivalent thereto prescribed in paragraph (2) of the same Article (hereinafter referred to as "accounts receivable, etc." in this item) are to be limited to accounts receivable, etc. pertaining to a business prescribed in the same paragraph which a Nonresident conducts through a permanent establishment; machine translation, not official **七** 法第五十二条（貸倒引当金）　同条第一項及び第二項に規定する金銭債権は、非居住者が恒久的施設を通じて行うこれらの規定に規定する事業に係る当該金銭債権に限るものとし、恒久的施設と事業場等との間の内部取引（法第百六十一条第一項第一号に規定する内部取引をいう。第四項において同じ。）に係る金銭債権に相当するものは当該金銭債権に含まれないものとする。 art-292/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-7 Article 52 (Bad Debt Reserves) of the Act: The monetary claims prescribed in paragraph (1) and paragraph (2) of the same Article are to be limited to such monetary claims pertaining to a business prescribed in those provisions which a Nonresident conducts through a permanent establishment, and what is equivalent to monetary claims pertaining to an internal dealing between a permanent establishment and a place of business or similar place (meaning an internal dealing prescribed in Article 161, paragraph (1), item (i) of the Act; the same applies in paragraph (4)) is not to be included in such monetary claims; machine translation, not official **八** 法第五十四条（退職給与引当金）　同条第一項に規定する使用人は、非居住者の使用人のうちその非居住者が恒久的施設を通じて行う同項に規定する事業のために国内において常時勤務する者に限るものとする。 art-292/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-8 Article 54 (Reserves for Severance Packages) of the Act: The employees prescribed in paragraph (1) of the same Article are to be limited to the Nonresident's employees who work full time in Japan for a business prescribed in the same paragraph which the Nonresident conducts through a permanent establishment; machine translation, not official **九** 法第五十八条（固定資産の交換の場合の譲渡所得の特例）　次に定めるところによる。 art-292/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-9 Article 58 (Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets) of the Act: The following provisions apply: machine translation, not official **イ** 法第五十八条第一項に規定する取得資産は、同項に規定する交換の時において国内にある固定資産に限るものとし、当該取得資産には事業場等からその交換により取得したものとされる固定資産を含むものとする。 art-292/par-1/item-9/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-9/sub-1 The acquired assets prescribed in Article 58, paragraph (1) of the Act are to be limited to Fixed Assets that exist in Japan at the time of the exchange prescribed in the same paragraph, and such acquired assets are to include Fixed Assets deemed to have been acquired from a place of business or similar place by that exchange; machine translation, not official **ロ** 法第五十八条第一項に規定する譲渡資産は、同項に規定する交換の時において国内にある固定資産（恒久的施設を通じて行う事業に係るものに限る。）に限るものとする。 art-292/par-1/item-9/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-9/sub-2 The transferred assets prescribed in Article 58, paragraph (1) of the Act are to be limited to Fixed Assets (limited to those pertaining to a business conducted through a permanent establishment) that exist in Japan at the time of the exchange prescribed in the same paragraph; machine translation, not official **十** 法第六十二条（生活に通常必要でない資産の災害による損失）　同条第一項に規定する生活に通常必要でない資産は、法第百六十四条第一項第一号に掲げる非居住者の有する当該資産のうち恒久的施設を通じて行う事業に係るものに限るものとする。 art-292/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-10 Article 62 (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) of the Act: The assets not necessary for maintenance of an ordinary livelihood prescribed in paragraph (1) of the same Article are to be limited to such assets held by a Nonresident listed in Article 164, paragraph (1), item (i) of the Act that pertain to a business conducted through a permanent establishment; machine translation, not official **十一** 法第六十七条の二（リース取引に係る所得の金額の計算）　同条第一項に規定するリース取引は、非居住者が恒久的施設を通じて行う事業に係る当該リース取引に限るものとする。 art-292/par-1/item-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-11 Article 67-2 (Calculating Amounts of Income from Lease Arrangements) of the Act: The lease transaction prescribed in paragraph (1) of the same Article is to be limited to the lease transaction pertaining to a business conducted by a Nonresident through a permanent establishment; machine translation, not official **十二** 法第七十二条（雑損控除）　同条第一項に規定する災害又は盗難若しくは横領による損失は、非居住者の有する資産のうち国内にあるものについて生じた当該損失に限るものとする。 art-292/par-1/item-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-12 Article 72 (Casualty Loss Deduction) of the Act: The losses from a disaster or theft or embezzlement prescribed in paragraph (1) of the same Article are to be limited to the losses that occurred to assets held by a nonresident that are located in Japan. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "Article 72 (Deduction of Casualty Losses) of the Act:The losses from a disaster or theft or embezzlement prescribed in paragraph (1) of the same Article are to be limited to the losses that occurred to assets held by a nonresident that are located in Japan." — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb **第二項** 非居住者の法第百六十五条第一項に規定する総合課税に係る所得税（恒久的施設帰属所得に係る部分に限る。）の課税標準及び税額につき、同項の規定により前編第一章、第二章及び第四章（居住者に係る課税標準の計算等）の規定に準じて計算する場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。 第六十四条第二項（確定給付企業年金規約等に基づく掛金等の取扱い） 支出した金額 支出した金額（非居住者の使用人のうちその非居住者の恒久的施設を通じて行う事業のために国内において常時勤務する者を同項各号に規定する被共済者、加入者、受益者等、企業型年金加入者、個人型年金加入者又は信託の受益者等として支出した金額 価額） 価額）で、その国内において常時勤務する期間に係る部分に限る。） 第七十九条第一項（資産の譲渡とみなされる行為） 他人 他人（法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等を含む。次項及び次条第一項において同じ。） 第八十二条の四第二項（勤労者財産形成基金契約に基づいて支出された信託金等の取扱い） その支出した金額 その支出した金額（非居住者の使用人のうちその非居住者の恒久的施設を通じて行う事業のために国内において常時勤務する者を同項に規定する信託の受益者等又は勤労者として支出した金額で、その国内において常時勤務する期間に係る部分に限る。） 第九十八条の二第二号（必要経費に算入される資産の額） 行為 行為（恒久的施設を通じて行う事業に係る行為に限る。） 第百条第二項（棚卸資産の評価の方法の選定） 新たに 恒久的施設を通じて新たに 第百三条第一項第二号（棚卸資産の取得価額） 行為（ 行為（恒久的施設を通じて行う事業に係る行為に限る。 第百二十一条の二第三項（リース賃貸資産の償却の方法の特例） が他の者 が他の者（法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等を含む。） 第百二十三条第二項第一号（減価償却資産の償却の方法の選定） 新たに 恒久的施設を通じて新たに 第百二十三条第二項第三号 事業所を設けた居住者 国内に事業所を設けた非居住者（第一号に該当するものを除く。） 第百二十六条第一項第二号（減価償却資産の取得価額） 又は製造（ 又は製造（恒久的施設を通じて行う事業における建設、製作又は製造に限る。 第百二十六条第一項第三号 生物（ 生物（恒久的施設を通じて行う事業において成育させたものに限る。 第百二十六条第一項第四号 生物（ 生物（恒久的施設を通じて行う事業において成熟させたものに限る。 第百七十四条第一項（借地権等の設定をした場合の譲渡所得に係る取得費） 他人 他人（法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等を含む。） 第百七十四条第二項 に他の者 に他の者（法第百六十一条第一項第一号に規定する事業場等を含む。以下この項において同じ。） 第百七十五条第一項（借地権等の設定をした土地の底地の取得費等）及び第百七十六条第一項（借地権の転貸に係る取得費） 他人 他人（法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等を含む。） art-292/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-2 In the case where the tax base and the tax amount of the income taxes imposed on aggregate income prescribed in Article 165, paragraph (1) of the Act that are of a Nonresident (limited to the portion pertaining to income attributable to a permanent establishment) are calculated, pursuant to that paragraph, in accordance with the provisions of Chapters I, II and IV (Calculation, etc. of Tax Base for Residents) of the preceding Part, the phrases listed in the middle column of the following table in the provisions listed in the left-hand column of the table are deemed to be replaced with the phrases listed in the right-hand column of the table, respectively. Article 64, paragraph (2) (Treatment of Contributions, etc. Under Defined-Benefit Corporate Pension Rules, etc.) amount expended amount expended (the amount expended for an employee of the Nonresident who works full time in Japan for a business conducted through the Nonresident's permanent establishment, as a covered person, member, beneficiary or deemed beneficiary, participant of a corporate-type pension plan, participant of an individual-type pension plan, or beneficiary or deemed beneficiary of a trust, as prescribed in each item of the same paragraph value of those shares at that time) value of those shares at that time), limited to the portion pertaining to the period during which the employee works full time in Japan.) Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) another person another person (including a place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act; the same applies in the following paragraph and paragraph (1) of the following Article) Article 82-4, paragraph (2) (Treatment of Trust Money, etc. Expended Based on Asset-Building Fund Contracts for Wage Earners) the amount expended the amount expended (the amount expended for an employee of the Nonresident who works full time in Japan for a business conducted through the Nonresident's permanent establishment, as a beneficiary or deemed beneficiary of a trust prescribed in the same paragraph or as a wage earner, limited to the portion pertaining to the period during which the employee works full time in Japan.) Article 98-2, item (ii) (Amounts of Assets Included in Necessary Expenses) act act (limited to an act pertaining to a business conducted through a permanent establishment.) Article 100, paragraph (2) (Selection of Inventory Valuation Methods) newly newly through a permanent establishment Article 103, paragraph (1), item (ii) (Acquisition Price of Inventory) acts equivalent thereto ( acts equivalent thereto (limited to acts pertaining to a business conducted through a permanent establishment. Article 121-2, paragraph (3) (Special Provisions on Depreciation Methods for Lease Rental Assets) from another person from another person (including a place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act) Article 123, paragraph (2), item (i) (Selection of Depreciation Methods for Depreciable Assets) newly newly through a permanent establishment Article 123, paragraph (2), item (iii) Resident who has newly established an office Nonresident who has newly established an office in Japan (excluding one falling under item (i)) Article 126, paragraph (1), item (ii) (Acquisition Price of Depreciable Assets) or production ( or production (limited to construction, manufacture, or production in a business conducted through a permanent establishment. Article 126, paragraph (1), item (iii) Living organisms set forth in Article 6, item (ix), (a) (Living Organisms) that the Resident has raised ( Living organisms set forth in Article 6, item (ix), (a) (Living Organisms) that the Resident has raised (limited to those raised in a business conducted through a permanent establishment. Article 126, paragraph (1), item (iv) Living organisms set forth in Article 6, item (ix), (b) and (c) that the Resident has matured ( Living organisms set forth in Article 6, item (ix), (b) and (c) that the Resident has matured (limited to those matured in a business conducted through a permanent establishment. Article 174, paragraph (1) (Acquisition Cost Relating to Capital Gains if Land Leasehold Rights, etc. Are Established) another person another person (including a place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act) Article 174, paragraph (2) in favor of another person in favor of another person (including a place of business or similar place prescribed in Article 161, paragraph (1), item (i) of the Act; hereinafter the same applies in this paragraph) Article 175, paragraph (1) (Acquisition Cost, etc. of Land Subject to a Leasehold for Which Land Leasehold Rights, etc. Are Established) and Article 176, paragraph (1) (Acquisition Cost Relating to Sublease of Land Leasehold Right) another person another person (including a place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act) machine translation, not official **第三項** 法第百六十五条第二項第二号に規定する政令で定めるところにより配分した金額は、非居住者のその年の同号に規定する販売費等及び育成費等並びに支出した金額につき、当該非居住者の恒久的施設を通じて行う事業及びそれ以外の事業に係る収入金額、資産の価額、使用人の数その他の基準のうち、これらの事業の内容及び当該費用の性質に照らして合理的と認められる基準を用いて当該非居住者の恒久的施設を通じて行う事業に配分した金額とする。 art-292/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-3 The amount allocated as specified by Cabinet Order prescribed in Article 165, paragraph (2), item (ii) of the Act is the amount that, with respect to a Nonresident's selling and other expenses, growing expenses, etc. and amounts expended for the year, as prescribed in that item, is allocated to the business that the Nonresident conducts through a permanent establishment, using whichever of the criteria, such as revenue pertaining to the business that the Nonresident conducts through a permanent establishment and to other businesses, the value of assets and the number of employees, is found to be reasonable in light of the content of those businesses and the nature of the expenses concerned. machine translation, not official **第四項** 非居住者の事業場等と恒久的施設との間で当該恒久的施設における資産の購入その他資産の取得に相当する内部取引がある場合には、その内部取引の時にその内部取引に係る資産を取得したものとして、当該非居住者の恒久的施設帰属所得に係る所得の金額の計算に関する所得税に関する法令の規定を適用する。 art-292/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-4 If there is, between a Nonresident's place of business or similar place and a permanent establishment, an internal dealing equivalent to a purchase or other acquisition of assets at that permanent establishment, the provisions of laws and regulations concerning income tax relating to the calculation of the amount of income pertaining to the Nonresident's income attributable to a permanent establishment are to be applied on the assumption that the assets pertaining to that internal dealing were acquired at the time of that internal dealing. machine translation, not official --- ## Cites - art-292/par-1: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-1: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-292/par-1: 次項 → 所得税法施行令 第二百九十二条第二項 (Article 292, paragraph (2)), art-292/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-2 - art-292/par-1: 第四項 → 所得税法施行令 第二百九十二条第四項 (Article 292, paragraph (4)), art-292/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-4 - art-292/par-1/item-1: 法第二十六条 → 所得税法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/income-tax-act/art-26 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-1: 第三十三条 → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act/art-33 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-1: 法第二十六条第一項 → 所得税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/income-tax-act/art-26/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-1: 第三十三条第一項 → 所得税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-1: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-1: この項 → 所得税法施行令 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1 - art-292/par-1/item-1: 第四項 → 所得税法施行令 第二百九十二条第四項 (Article 292, paragraph (4)), art-292/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-4 - art-292/par-1/item-2: 法第四十五条 → 所得税法 第四十五条 (Article 45), art-45 — https://japanlaw.org/ja/income-tax-act/art-45 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-2: 同条第一項第二号から第六号まで → 所得税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-45/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-2: 同条第一項第二号から第六号まで → 所得税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-45/par-1/item-3 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-2: 同条第一項第二号から第六号まで → 所得税法 第四十五条第一項第三号の二 (Article 45, paragraph (1), item (iii-2)), art-45/par-1/item-3-2 — https://japanlaw.org/ja/income-tax-act/art-45/par-1/item-3-2 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-2: 同条第一項第二号から第六号まで → 所得税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-45/par-1/item-4 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-2: 同条第一項第二号から第六号まで → 所得税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-45/par-1/item-5 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-2: 同条第一項第二号から第六号まで → 所得税法 第四十五条第一項第六号 (Article 45, paragraph (1), item (vi)), art-45/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-45/par-1/item-6 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-2: この号 → 所得税法施行令 第二百九十二条第一項第二号 (Article 292, paragraph (1), item (ii)), art-292/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-2 - art-292/par-1/item-2: 法第百六十五条の六第一項 → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-3: 法第四十七条 → 所得税法 第四十七条 (Article 47), art-47 — https://japanlaw.org/ja/income-tax-act/art-47 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-3: 同条第一項 → 所得税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/income-tax-act/art-47/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-4: 法第四十九条 → 所得税法 第四十九条 (Article 49), art-49 — https://japanlaw.org/ja/income-tax-act/art-49 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-4: 同条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-5: 法第五十条 → 所得税法 第五十条 (Article 50), art-50 — https://japanlaw.org/ja/income-tax-act/art-50 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-5: 同条第一項 → 所得税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/income-tax-act/art-50/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-6: 法第五十一条 → 所得税法 第五十一条 (Article 51), art-51 — https://japanlaw.org/ja/income-tax-act/art-51 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-6: 同条第一項 → 所得税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/income-tax-act/art-51/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-6: 第四項 → 所得税法 第五十一条第四項 (Article 51, paragraph (4)), art-51/par-4 — https://japanlaw.org/ja/income-tax-act/art-51/par-4 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-6: 同条第三項 → 所得税法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/ja/income-tax-act/art-51/par-3 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-6: 同条第二項 → 所得税法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/ja/income-tax-act/art-51/par-2 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-6: この号 → 所得税法施行令 第二百九十二条第一項第六号 (Article 292, paragraph (1), item (vi)), art-292/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-6 - art-292/par-1/item-7: 法第五十二条 → 所得税法 第五十二条 (Article 52), art-52 — https://japanlaw.org/ja/income-tax-act/art-52 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-7: 同条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-7: 第二項 → 所得税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/ja/income-tax-act/art-52/par-2 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-7: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-7: 第四項 → 所得税法施行令 第二百九十二条第四項 (Article 292, paragraph (4)), art-292/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-4 - art-292/par-1/item-8: 法第五十四条 → 所得税法 第五十四条 (Article 54), art-54 — https://japanlaw.org/ja/income-tax-act/art-54 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-8: 同条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/income-tax-act/art-54/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-9: 法第五十八条 → 所得税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/income-tax-act/art-58 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-9/sub-1: 法第五十八条第一項 → 所得税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/income-tax-act/art-58/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-9/sub-2: 法第五十八条第一項 → 所得税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/income-tax-act/art-58/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-10: 法第六十二条 → 所得税法 第六十二条 (Article 62), art-62 — https://japanlaw.org/ja/income-tax-act/art-62 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-10: 同条第一項 → 所得税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/income-tax-act/art-62/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-10: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-11: 法第六十七条の二 → 所得税法 第六十七条の二 (Article 67-2), art-67-2 — https://japanlaw.org/ja/income-tax-act/art-67-2 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-11: 同条第一項 → 所得税法 第六十七条の二第一項 (Article 67-2, paragraph (1)), art-67-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-67-2/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-12: 法第七十二条 → 所得税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/ja/income-tax-act/art-72 (e-Gov law ID 340AC0000000033) - art-292/par-1/item-12: 同条第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-2: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033) - art-292/par-2: 第六十四条第二項 → 所得税法施行令 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-64/par-2 - art-292/par-2: 第七十九条第一項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-79/par-1 - art-292/par-2: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-292/par-2: 次項 → 所得税法施行令 第七十九条第二項 (Article 79, paragraph (2)), art-79/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-79/par-2 - art-292/par-2: 次条第一項 → 所得税法施行令 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-80/par-1 - art-292/par-2: 第八十二条の四第二項 → 所得税法施行令 第八十二条の四第二項 (Article 82-4, paragraph (2)), art-82-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-4/par-2 - art-292/par-2: 第九十八条の二第二号 → 所得税法施行令 第九十八条の二第一項第二号 (Article 98-2, paragraph (1), item (ii)), art-98-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-98-2/par-1/item-2 - art-292/par-2: 第百条第二項 → 所得税法施行令 第百条第二項 (Article 100, paragraph (2)), art-100/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-100/par-2 - art-292/par-2: 第百三条第一項第二号 → 所得税法施行令 第百三条第一項第二号 (Article 103, paragraph (1), item (ii)), art-103/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-103/par-1/item-2 - art-292/par-2: 第百二十一条の二第三項 → 所得税法施行令 第百二十一条の二第三項 (Article 121-2, paragraph (3)), art-121-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121-2/par-3 - art-292/par-2: 第百二十三条第二項第一号 → 所得税法施行令 第百二十三条第二項第一号 (Article 123, paragraph (2), item (i)), art-123/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-2/item-1 - art-292/par-2: 第百二十三条第二項第三号 → 所得税法施行令 第百二十三条第二項第三号 (Article 123, paragraph (2), item (iii)), art-123/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-2/item-3 - art-292/par-2: 第百二十六条第一項第二号 → 所得税法施行令 第百二十六条第一項第二号 (Article 126, paragraph (1), item (ii)), art-126/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-2 - art-292/par-2: 第百二十六条第一項第三号 → 所得税法施行令 第百二十六条第一項第三号 (Article 126, paragraph (1), item (iii)), art-126/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-3 - art-292/par-2: 第百二十六条第一項第四号 → 所得税法施行令 第百二十六条第一項第四号 (Article 126, paragraph (1), item (iv)), art-126/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-4 - art-292/par-2: 第百七十四条第一項 → 所得税法施行令 第百七十四条第一項 (Article 174, paragraph (1)), art-174/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-1 - art-292/par-2: 第百七十四条第二項 → 所得税法施行令 第百七十四条第二項 (Article 174, paragraph (2)), art-174/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-2 - art-292/par-2: 第百七十五条第一項 → 所得税法施行令 第百七十五条第一項 (Article 175, paragraph (1)), art-175/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-175/par-1 - art-292/par-2: 第百七十六条第一項 → 所得税法施行令 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-1 - art-292/par-3: 法第百六十五条第二項第二号 → 所得税法 第百六十五条第二項第二号 (Article 165, paragraph (2), item (ii)), art-165/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-165/par-2/item-2 (e-Gov law ID 340AC0000000033) ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百五十八条第三項第一号（年の中途で非居住者が居住者となつた場合の税額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-258/par-3/item-1 - 所得税法施行令 第二百九十二条第一項（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1 - 所得税法施行令 第二百九十二条第一項第一号（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-1 - 所得税法施行令 第二百九十二条第一項第二号（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-2 - 所得税法施行令 第二百九十二条第一項第六号（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-6 - 所得税法施行令 第二百九十二条第一項第七号（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-1/item-7 - 所得税法施行令 第二百九十二条の五第一項（その他の国内源泉所得についての総合課税に係る所得税の課税標準等の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-5/par-1 - 所得税法施行令 第二百九十二条の六第一項（恒久的施設を有する非居住者の総合課税に係る所得税の課税標準の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6/par-1 - 所得税法施行令 附則第十七条第一項（非居住者の総合課税に係る所得税の課税標準の計算に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-104/art-17/par-1 - 所得税法施行規則 第六十六条の七第一項第二号（配賦経費に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-7/par-1/item-2 (e-Gov law ID 340M50000040011) --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-11-07 - 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 (所得税法施行令), Article 292, paragraph (1), item (xii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), 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-20261106T163957-095, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-095, 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