# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十二条の四 (Article 292-4)

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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: 第二百九十二条の四 (Article 292-4)（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算） — address `art-292-4`
- 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-292-4
- 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.
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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
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They are never merged and never substituted for one another.

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### 第二百九十二条の四（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算） — Calculation of Income Related to Income Attributable to a Permanent Establishment Arising from Specified Internal Dealings
<sup>caption: machine translation, not official</sup>
<sup>art-292-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-4</sup>

      **第一項**  法第百六十五条の五の二第一項（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算）に規定する政令で定める国内源泉所得は、第二百八十一条第一項第八号（国内にある資産の譲渡により生ずる所得）に掲げる所得とする。
      <sup>art-292-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-4/par-1</sup>
      The domestic source income specified by Cabinet Order prescribed in Article 165-5-2, paragraph (1) (Calculation of Income Related to Income Attributable to a Permanent Establishment Arising from Specified Internal Dealings) of the Act is to be the income listed in Article 281, paragraph (1), item (viii) (Income Arising from the Transfer of Assets Located in Japan).
      <sup>machine translation, not official</sup>

      **第二項**  法第百六十五条の五の二第一項に規定する政令で定める金額は、非居住者の恒久的施設と事業場等（同項に規定する事業場等をいう。次項において同じ。）との間の内部取引（同条第一項に規定する内部取引をいう。以下この条において同じ。）が次の各号に掲げる内部取引のいずれに該当するかに応じ、当該各号に定める金額とする。
      <sup>art-292-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-4/par-2</sup>
      The amount specified by Cabinet Order prescribed in Article 165-5-2, paragraph (1) of the Act is to be the amount specified in each of the following items according to which of the internal dealings listed in those items an internal dealing (meaning an internal dealing prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) between the permanent establishment of a Nonresident and a place of business or similar place (meaning a place of business or similar place prescribed in that paragraph; the same applies in the following paragraph) falls under.
      <sup>machine translation, not official</sup>

        **一**  恒久的施設による資産（法第百六十五条の五の二第一項に規定する資産に限る。以下この条において同じ。）の取得に相当する内部取引　当該内部取引の時に当該内部取引に係る資産の他の者への譲渡があつたものとみなして当該資産の譲渡により生ずべき当該非居住者の各年分の法第百六十四条第一項第一号ロ（非居住者に対する課税の方法）に掲げる国内源泉所得につき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）の規定により法第二編第一章及び第二章（居住者に係る所得税の課税標準の計算等）の規定に準じて事業所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額を計算するとした場合に当該資産の譲渡に係る原価の額とされる金額に相当する金額
        <sup>art-292-4/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-4/par-2/item-1</sup>
        an internal dealing equivalent to the acquisition of assets (limited to assets prescribed in Article 165-5-2, paragraph (1) of the Act; the same applies hereinafter in this Article) by a permanent establishment: the amount equivalent to the amount that would be regarded as the cost of a transfer of assets if, deeming that the assets pertaining to that internal dealing had been transferred to another person at the time of that internal dealing, the amount of business income, the amount of timber income, the amount of capital gains, or the amount of miscellaneous income were calculated, for the domestic source income listed in Article 164, paragraph (1), item (i), (b) (How Nonresidents Are Taxed) of the Act of that Nonresident for each year that should arise from that transfer of assets, in accordance with the provisions of Part II, Chapters I and II (Calculation of the Tax Base of Income Taxes on Residents, etc.) of the Act pursuant to Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act;
        <sup>machine translation, not official</sup>

        **二**  恒久的施設による資産の譲渡に相当する内部取引　当該内部取引の時に当該内部取引に係る資産の他の者への譲渡があつたものとみなして当該資産の譲渡により生ずべき当該非居住者の各年分の法第百六十四条第一項第一号イに掲げる国内源泉所得につき法第百六十五条第一項の規定により法第二編第一章及び第二章の規定に準じて事業所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額を計算するとした場合に当該資産の譲渡に係る原価の額とされる金額に相当する金額
        <sup>art-292-4/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-4/par-2/item-2</sup>
        an internal dealing equivalent to the transfer of assets by a permanent establishment: the amount equivalent to the amount that would be regarded as the cost of the transfer of those assets if, deeming that the assets pertaining to that internal dealing had been transferred to another person at the time of that internal dealing, the amount of business income, the amount of timber income, the amount of capital gains, or the amount of miscellaneous income were calculated, for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Act of that Nonresident for each year that should arise from the transfer of those assets, in accordance with the provisions of Part II, Chapters I and II of the Act pursuant to Article 165, paragraph (1) of the Act.
        <sup>machine translation, not official</sup>

      **第三項**  法第百六十五条の五の二第一項の規定の適用がある場合の非居住者の恒久的施設と事業場等との間の内部取引（当該恒久的施設による資産の取得に相当する内部取引に限る。以下この項において同じ。）に係る当該資産の当該恒久的施設における取得価額は、前項第一号に定める金額（当該内部取引による取得のために要した費用がある場合には、その費用の額を加算した金額）とする。
      <sup>art-292-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-4/par-3</sup>
      In the case where Article 165-5-2, paragraph (1) of the Act applies, the acquisition price at the permanent establishment of the assets pertaining to an internal dealing between the permanent establishment of a Nonresident and a place of business or similar place (limited to an internal dealing equivalent to the acquisition of the assets by that permanent establishment; the same applies hereinafter in this paragraph) is to be the amount specified in item (i) of the preceding paragraph (where there are expenses required for the acquisition by that internal dealing, the amount to which the amount of those expenses is added).
      <sup>machine translation, not official</sup>

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## Cites
- art-292-4/par-1: 法第百六十五条の五の二第一項 → 所得税法 第百六十五条の五の二第一項 (Article 165-5-2, paragraph (1)), art-165-5-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-165-5-2/par-1 (e-Gov law ID 340AC0000000033)
- art-292-4/par-1: 第二百八十一条第一項第八号 → 所得税法施行令 第二百八十一条第一項第八号 (Article 281, paragraph (1), item (viii)), art-281/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281/par-1/item-8
- art-292-4/par-2: 法第百六十五条の五の二第一項 → 所得税法 第百六十五条の五の二第一項 (Article 165-5-2, paragraph (1)), art-165-5-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-165-5-2/par-1 (e-Gov law ID 340AC0000000033)
- art-292-4/par-2: 次項 → 所得税法施行令 第二百九十二条の四第三項 (Article 292-4, paragraph (3)), art-292-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-4/par-3
- art-292-4/par-2: この条 → 所得税法施行令 第二百九十二条の四 (Article 292-4), art-292-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-4
- art-292-4/par-2/item-1: 法第百六十五条の五の二第一項 → 所得税法 第百六十五条の五の二第一項 (Article 165-5-2, paragraph (1)), art-165-5-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-165-5-2/par-1 (e-Gov law ID 340AC0000000033)
- art-292-4/par-2/item-1: この条 → 所得税法施行令 第二百九十二条の四 (Article 292-4), art-292-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-4
- art-292-4/par-2/item-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-292-4/par-2/item-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-292-4/par-2/item-2: 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-292-4/par-2/item-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-292-4/par-3: 法第百六十五条の五の二第一項 → 所得税法 第百六十五条の五の二第一項 (Article 165-5-2, paragraph (1)), art-165-5-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-165-5-2/par-1 (e-Gov law ID 340AC0000000033)
- art-292-4/par-3: この項 → 所得税法施行令 第二百九十二条の四第三項 (Article 292-4, paragraph (3)), art-292-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-4/par-3
- art-292-4/par-3: 前項第一号 → 所得税法施行令 第二百九十二条の四第二項第一号 (Article 292-4, paragraph (2), item (i)), art-292-4/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-4/par-2/item-1

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第二百九十二条の四第二項（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-4/par-2
- 所得税法施行令 第二百九十二条の四第二項第一号（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-4/par-2/item-1
- 所得税法施行令 第二百九十二条の四第三項（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-4/par-3

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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-20261106T173921-076, 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-20261106T173921-076, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, 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