# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十二条の六の二 (Article 292-6-2)

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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: 第二百九十二条の六の二 (Article 292-6-2)（非居住者に係る分配時調整外国税相当額） — address `art-292-6-2`
- 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-292-6-2
- 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.

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### 第二百九十二条の六の二（非居住者に係る分配時調整外国税相当額） — Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents
<sup>caption: machine translation, not official</sup>
<sup>art-292-6-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6-2</sup>

      **第一項**  法第百六十五条の五の三第一項（非居住者に係る分配時調整外国税相当額の控除）に規定する恒久的施設を有する非居住者が支払を受ける収益の分配に対応する部分の金額として政令で定める金額は、当該非居住者が支払を受ける集団投資信託（法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する集団投資信託をいう。以下この項において同じ。）の収益の分配（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に該当するものに限る。）に係る次に掲げる金額の合計額とする。
      <sup>art-292-6-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6-2/par-1</sup>
      The amount specified by Cabinet Order as the amount of the portion corresponding to a distribution of proceeds received by a Nonresident having a permanent establishment prescribed in Article 165-5-3, paragraph (1) (Credit for Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents) of the Act is to be the sum of the following amounts pertaining to the distribution of proceeds of a group investment trust (meaning a group investment trust prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act; the same applies hereinafter in this paragraph) received by that Nonresident (limited to those that fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) (How Nonresidents Are Taxed) of the Act):
      <sup>machine translation, not official</sup>

        **一**  法第百七十六条第三項の規定により当該集団投資信託の収益の分配に係る所得税の額から控除すべき外国所得税（第三百条第一項（信託財産に係る利子等の課税の特例）に規定する外国所得税をいう。次号において同じ。）の額に、当該収益の分配（法第百八十一条（源泉徴収義務）又は第二百十二条（源泉徴収義務）の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号（非課税所得）に掲げるもののみに対応する部分を除く。）に限る。以下この号において同じ。）の額の総額のうちに当該非居住者が支払を受ける収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百七十六条第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の第三百条第九項に規定する外貨建資産割合を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）
        <sup>art-292-6-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6-2/par-1/item-1</sup>
        the amount calculated by multiplying the amount of foreign income tax (meaning foreign income tax prescribed in Article 300, paragraph (1) (Special Provisions on Taxation of Interest and Similar Income from Trust Property); the same applies in the following item) that is to be deducted pursuant to Article 176, paragraph (3) of the Act from the amount of income tax pertaining to the distribution of proceeds of that group investment trust by the ratio of the amount of the distribution of proceeds received by that Nonresident to the total amount of that distribution of proceeds (limited to the portion for which income tax is to be collected pursuant to Article 181 (Obligation to Withhold Taxes) or Article 212 (Obligation to Withhold Taxes) of the Act (excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act); the same applies hereinafter in this item) (where that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to that distribution of proceeds, calculated without the deduction under Article 176, paragraph (3) of the Act, by the foreign currency asset ratio, prescribed in Article 300, paragraph (9), of the group investment trust pertaining to that distribution of proceeds, calculated on the last day of the calculation period of that distribution of proceeds, the amount calculated by multiplying by that foreign currency asset ratio);
        <sup>machine translation, not official</sup>

        **二**  法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により当該集団投資信託の収益の分配に係る所得税の額から控除すべき外国所得税の額に、当該収益の分配（法第百八十一条又は第二百十二条の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号に掲げるもののみに対応する部分を除く。）に限る。以下この号において同じ。）の額の総額のうちに当該非居住者が支払を受ける収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百八十条の二第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の第三百六条の二第七項（信託財産に係る利子等の課税の特例）に規定する外貨建資産割合を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）
        <sup>art-292-6-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6-2/par-1/item-2</sup>
        the amount calculated by multiplying the amount of foreign income tax that is to be deducted pursuant to Article 180-2, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act from the amount of income tax pertaining to the distribution of proceeds of that group investment trust by the ratio of the amount of the distribution of proceeds received by that Nonresident to the total amount of that distribution of proceeds (limited to the portion for which income tax is to be collected pursuant to Article 181 or Article 212 of the Act (excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) of the Act); the same applies hereinafter in this item) (where that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to that distribution of proceeds, calculated without the deduction under Article 180-2, paragraph (3) of the Act, by the foreign currency asset ratio, prescribed in Article 306-2, paragraph (7) (Special Provisions on Taxation of Interest and Similar Income from Trust Property), of the group investment trust pertaining to that distribution of proceeds, calculated on the last day of the calculation period of that distribution of proceeds, the amount calculated by multiplying by that foreign currency asset ratio).
        <sup>machine translation, not official</sup>

      **第二項**  法第百六十五条の五の三第一項に規定する所得税の額に相当する金額として政令で定める金額は、同項の非居住者のその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係る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から第四章まで（居住者に係る所得税の課税標準、税額等の計算）の規定に準じて計算した所得税の額（法第百六十五条の五の三及び第百六十五条の六（非居住者に係る外国税額の控除）の規定を適用しないで計算した場合の所得税の額とし、附帯税の額を除く。）とする。
      <sup>art-292-6-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6-2/par-2</sup>
      The amount specified by Cabinet Order as the amount equivalent to the amount of income tax prescribed in Article 165-5-3, paragraph (1) of the Act is to be the amount of income tax calculated, with respect to the income of the Nonresident referred to in that paragraph for that year pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) 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 in accordance with the provisions of Part II, Chapters I to IV (Calculation of the Tax Base, Tax Amount, etc. of Income Taxes on Residents) of the Act (meaning the amount of income tax calculated without applying Article 165-5-3 and Article 165-6 (Foreign Tax Credit for Nonresidents) of the Act, and excluding the amount of accessory tax).
      <sup>machine translation, not official</sup>

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## Cites
- art-292-6-2/par-1: 法第百六十五条の五の三第一項 → 所得税法 第百六十五条の五の三第一項 (Article 165-5-3, paragraph (1)), art-165-5-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-165-5-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1: この項 → 所得税法施行令 第二百九十二条の六の二第一項 (Article 292-6-2, paragraph (1)), art-292-6-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6-2/par-1
- art-292-6-2/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-292-6-2/par-1/item-1: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-1: 第三百条第一項 → 所得税法施行令 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-1
- art-292-6-2/par-1/item-1: 次号 → 所得税法施行令 第二百九十二条の六の二第一項第二号 (Article 292-6-2, paragraph (1), item (ii)), art-292-6-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6-2/par-1/item-2
- art-292-6-2/par-1/item-1: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-1: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-1: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-1: この号 → 所得税法施行令 第二百九十二条の六の二第一項第一号 (Article 292-6-2, paragraph (1), item (i)), art-292-6-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6-2/par-1/item-1
- art-292-6-2/par-1/item-1: 第三百条第九項 → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9
- art-292-6-2/par-1/item-2: 法第百八十条の二第三項 → 所得税法 第百八十条の二第三項 (Article 180-2, paragraph (3)), art-180-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-3 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-2: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-2: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-2: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-1/item-2: この号 → 所得税法施行令 第二百九十二条の六の二第一項第二号 (Article 292-6-2, paragraph (1), item (ii)), art-292-6-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6-2/par-1/item-2
- art-292-6-2/par-1/item-2: 第三百六条の二第七項 → 所得税法施行令 第三百六条の二第七項 (Article 306-2, paragraph (7)), art-306-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-7
- art-292-6-2/par-2: 法第百六十五条の五の三第一項 → 所得税法 第百六十五条の五の三第一項 (Article 165-5-3, paragraph (1)), art-165-5-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-165-5-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-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-292-6-2/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-292-6-2/par-2: 法第百六十五条の五の三 → 所得税法 第百六十五条の五の三 (Article 165-5-3), art-165-5-3 — https://japanlaw.org/ja/income-tax-act/art-165-5-3 (e-Gov law ID 340AC0000000033)
- art-292-6-2/par-2: 第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/ja/income-tax-act/art-165-6 (e-Gov law ID 340AC0000000033)

## Cited by

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

- 所得税法施行令 第二百九十二条の六の二第一項（非居住者に係る分配時調整外国税相当額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6-2/par-1
- 所得税法施行令 第二百九十二条の六の二第一項第一号（非居住者に係る分配時調整外国税相当額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6-2/par-1/item-1
- 所得税法施行令 第二百九十二条の六の二第一項第二号（非居住者に係る分配時調整外国税相当額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6-2/par-1/item-2

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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-20261106T173921-077, 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-20261106T173921-077, 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