# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十二条の六 (Article 292-6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6. 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: 第二百九十二条の六 (Article 292-6)（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） — address `art-292-6` - 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-292-6 - 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. --- ### 第二百九十二条の六（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） — Calculation of the Tax Base of Income Taxes Imposed on Aggregate Income of Nonresidents Having a Permanent Establishment caption: machine translation, not official art-292-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6 **第一項** 恒久的施設を有する非居住者が恒久的施設帰属所得（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）に規定する恒久的施設帰属所得をいう。以下この条において同じ。）及びその他の国内源泉所得を有する場合における当該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の課税標準については、恒久的施設帰属所得に係る所得及びその他の国内源泉所得に係る所得を、同項の規定により法第二編第二章第二節（各種所得の金額の計算）の規定に準じてそれぞれ各種所得に区分し、その各種所得ごとに計算した所得の金額（その区分した各種所得のうちに、同種の各種所得で恒久的施設帰属所得に係るものとその他の国内源泉所得に係るものとがある場合には、それぞれの各種所得に係る所得の金額の合計額）を基礎として、同項の規定により同章第一節及び第三節（課税標準、損益通算及び損失の繰越控除）の規定に準じて、総所得金額、退職所得金額及び山林所得金額を計算するものとする。 art-292-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6/par-1 In the case where a Nonresident having a permanent establishment has income attributable to a permanent establishment (meaning income attributable to a permanent establishment prescribed in Article 292, paragraph (1) (Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Income Attributable to a Permanent Establishment); the same applies hereinafter in this Article) and other domestic source income, with respect to that Nonresident's tax base 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, the income pertaining to income attributable to a permanent establishment and the income pertaining to other domestic source income are to be classified into Each Class of Income pursuant to Article 165, paragraph (1) of the Act in accordance with the provisions of Part II, Chapter II, Section 2 (Calculation of Income in Each Class) of the Act, and gross income, the amount of retirement income, and the amount of timber income are to be calculated, on the basis of the amount of income calculated for each of them (where, among the Each Class of Income so classified, there are Each Class of Income of the same kind pertaining to income attributable to a permanent establishment and to other domestic source income, the sum of the amounts of income pertaining to the respective Each Class of Income), pursuant to Article 165, paragraph (1) of the Act in accordance with the provisions of Sections 1 and 3 (Tax Base, Aggregation of Profits and Losses, and Deduction for Carryover of Losses) of that Chapter. machine translation, not official --- ## Cites - art-292-6/par-1: 第二百九十二条第一項 → 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-292-6/par-1: この条 → 所得税法施行令 第二百九十二条の六 (Article 292-6), art-292-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6 - art-292-6/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) ## 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 --- ## 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 — 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