# 所得税法 / Income Tax Act — 第百六十二条 (Article 162)

- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — 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: 第百六十二条 (Article 162)（租税条約に異なる定めがある場合の国内源泉所得） — address `art-162`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-162
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-162
- Every provision below carries its address and both URLs 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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### 第百六十二条（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)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-162 · https://japanlaw.org/ja/income-tax-act/art-162 · https://japanlaw.org/l/340AC0000000033/art-162</sup>

  **第一項**  租税条約（第二条第一項第八号の四ただし書（定義）に規定する条約をいう。以下この条において同じ。）において国内源泉所得につき前条の規定と異なる定めがある場合には、その租税条約の適用を受ける者については、同条の規定にかかわらず、国内源泉所得は、その異なる定めがある限りにおいて、その租税条約に定めるところによる。この場合において、その租税条約が同条第一項第六号から第十六号までの規定に代わつて国内源泉所得を定めているときは、この法律中これらの号に規定する事項に関する部分の適用については、その租税条約により国内源泉所得とされたものをもつてこれに対応するこれらの号に掲げる国内源泉所得とみなす。
  <sup>art-162/par-1 · https://japanlaw.org/ja/income-tax-act/art-162/par-1 · https://japanlaw.org/l/340AC0000000033/art-162/par-1</sup>
  Notwithstanding the preceding Article, if a tax treaty (meaning a treaty as prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 (Definitions); hereinafter the same applies in this Article) contains provisions on domestic source income which differ from the provisions of the preceding Article, the domestic source income of a person subject to that tax treaty is governed by that tax treaty, to the extent of the differing provisions. In such a case, if the tax treaty contains provisions on domestic source income that replace the provisions of items (vi) through (xvi) of paragraph (1) of that Article, income that the tax treaty treats as domestic source income is deemed to correspond to domestic source income set forth in those items as regards the application of the parts of this Act that involve the particulars prescribed in those items.
  <sup>machine translation, not official</sup>

  **第二項**  恒久的施設を有する非居住者の前条第一項第一号に掲げる所得を算定する場合において、租税条約（当該非居住者の同号に掲げる所得に対して租税を課することができる旨の定めのあるものに限るものとし、当該非居住者の恒久的施設と事業場等との間の同号に規定する内部取引から所得が生ずる旨の定めのあるものを除く。）の適用があるときは、同号に規定する内部取引には、当該非居住者の恒久的施設と事業場等との間の利子（これに準ずるものとして政令で定めるものを含む。）の支払に相当する事実その他政令で定める事実は、含まれないものとする。
  <sup>art-162/par-2 · https://japanlaw.org/ja/income-tax-act/art-162/par-2 · https://japanlaw.org/l/340AC0000000033/art-162/par-2</sup>
  If, in calculating the income set forth in paragraph (1), item (i) of the preceding Article of a Nonresident with a permanent establishment, a tax treaty applies (limited to one providing that tax may be imposed on the Nonresident's income set forth in that item, and excluding one providing that income arises from an internal dealing as prescribed in that item between the permanent establishment of the Nonresident and a place of business or similar place), the internal dealings prescribed in that item are not to include any fact equivalent to the payment of interest (including anything prescribed by Cabinet Order as equivalent thereto) between the permanent establishment of the Nonresident and a place of business or similar place, or any other fact prescribed by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-162/par-1: 第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-4
- art-162/par-1: この条 → 所得税法 第百六十二条 (Article 162), art-162 — https://japanlaw.org/ja/income-tax-act/art-162 · https://japanlaw.org/l/340AC0000000033/art-162
- art-162/par-1: 前条 → 所得税法 第百六十一条 (Article 161), art-161 — https://japanlaw.org/ja/income-tax-act/art-161 · https://japanlaw.org/l/340AC0000000033/art-161
- art-162/par-1: 同条第一項第六号から第十六号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-162/par-1: 同条第一項第六号から第十六号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-11
- art-162/par-1: 同条第一項第六号から第十六号まで → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12
- art-162/par-1: 同条第一項第六号から第十六号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-13
- art-162/par-1: 同条第一項第六号から第十六号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- art-162/par-1: 同条第一項第六号から第十六号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15
- art-162/par-1: 同条第一項第六号から第十六号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-16
- art-162/par-1: 同条第一項第六号から第十六号まで → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6
- art-162/par-1: 同条第一項第六号から第十六号まで → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-7
- art-162/par-1: 同条第一項第六号から第十六号まで → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8
- art-162/par-1: 同条第一項第六号から第十六号まで → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-9
- art-162/par-2: 前条第一項第一号 → 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 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1

## Cited by

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

- 所得税法 第百六十一条第一項第一号（国内源泉所得） — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- 所得税法 第百六十二条第一項（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/art-162/par-1 · https://japanlaw.org/l/340AC0000000033/art-162/par-1
- 所得税法 第百六十三条第一項（国内源泉所得の範囲の細目） — https://japanlaw.org/ja/income-tax-act/art-163/par-1 · https://japanlaw.org/l/340AC0000000033/art-163/par-1
- 所得税法 附則第十六条第一項（国内源泉所得に対する所得税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3621-96/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-16/par-1
- 所得税法 附則第十条第一項（国内源泉所得等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4261-10/art-10/par-1
- 所得税法 附則第十二条第一項（非居住者に係る租税条約に異なる定めがある場合の国内源泉所得に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4301-7/art-12/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4301-7/art-12/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-025, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-010, translated 2026-09-18
- This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05