# 所得税法 / Income Tax Act — 第百六十三条 (Article 163)

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- 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: 第百六十三条 (Article 163)（国内源泉所得の範囲の細目） — address `art-163`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-163
- e-Gov law ID: 340AC0000000033 — 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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### 第百六十三条（国内源泉所得の範囲の細目） — (Details of Scope of Domestic Source Income)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-163 · https://japanlaw.org/ja/income-tax-act/art-163</sup>

  **第一項**  前二条に定めるもののほか、国内源泉所得の範囲に関し必要な事項は、政令で定める。
  <sup>art-163/par-1 · https://japanlaw.org/ja/income-tax-act/art-163/par-1</sup>
  Beyond what is prescribed in the preceding two Articles, Cabinet Order provides for the necessary particulars concerning the scope of domestic source income.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-163/par-1: 前二条 → 所得税法 第百六十一条 (Article 161), art-161 — https://japanlaw.org/ja/income-tax-act/art-161
- art-163/par-1: 前二条 → 所得税法 第百六十二条 (Article 162), art-162 — https://japanlaw.org/ja/income-tax-act/art-162

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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
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05