# 所得税法 / Income Tax Act — 第百六十九条 (Article 169) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-169. 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 (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: 第百六十九条 (Article 169)（分離課税に係る所得税の課税標準） — address `art-169` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-169 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-169 - 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. --- ### 第百六十九条（分離課税に係る所得税の課税標準） — (Income Tax Base for Separate Taxation) caption: Ministry of Justice translation — Japanese Law Translation Database System art-169 · https://japanlaw.org/ja/income-tax-act/art-169 · https://japanlaw.org/l/340AC0000000033/art-169 **第一項** 第百六十四条第二項各号（非居住者に対する課税の方法）に掲げる非居住者の当該各号に定める国内源泉所得については、他の所得と区分して所得税を課するものとし、その所得税の課税標準は、その支払を受けるべき当該国内源泉所得の金額（次の各号に掲げる国内源泉所得については、当該各号に定める金額）とする。 art-169/par-1 · https://japanlaw.org/ja/income-tax-act/art-169/par-1 · https://japanlaw.org/l/340AC0000000033/art-169/par-1 Income taxes are imposed on a Nonresident's domestic source income as set forth in the items of Article 164, paragraph (2) (How Nonresidents Are Taxed), separately from the Nonresident's other income, and the tax base for those income taxes is the amount constituting the domestic source income that the Nonresident is to be paid (or, for domestic source income as set forth in one of the following items, the amount prescribed in the item): Ministry of Justice translation — Japanese Law Translation Database System **一** 第百六十一条第一項第八号（国内源泉所得）に掲げる利子等のうち無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配　その支払を受けた金額 art-169/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-169/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-169/par-1/item-1 interest and similar income as set forth in Article 161, paragraph (1), item (viii) (Domestic Source Income) which constitutes interest on bearer public and corporate bonds and distributions of proceeds linked to a bearer beneficiary certificate from a Loan Trust, Bond Investment Trust, or Bond-Based Investment Trust Under Public Offering: the amount that the Nonresident has been paid; machine translation, not official **二** 第百六十一条第一項第九号に掲げる配当等のうち無記名株式等の剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。）又は無記名の投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益証券に係る収益の分配　その支払を受けた金額 art-169/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-169/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-169/par-1/item-2 dividends and similar income set forth in Article 161, paragraph (1), item (ix) which constitute dividends of surplus from bearer shares or similar interests (meaning dividends of surplus prescribed in Article 24, paragraph (1) (Dividend Income)) and distributions of proceeds based on bearer beneficiary certificates in an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or Specified Trust That Issues Beneficiary Certificates: the amount that the Nonresident has been paid; machine translation, not official **三** 第百六十一条第一項第十二号ロに掲げる年金　その支払を受けるべき年金の額から五万円にその支払を受けるべき年金の額に係る月数を乗じて計算した金額を控除した金額 art-169/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-169/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-169/par-1/item-3 pensions as set forth in Article 161, paragraph (1), item (xii), (b): the amount of the pension that the Nonresident is to be paid, less the amount calculated when 50,000 yen is multiplied by the number of months in which the Nonresident is to be paid the pension; machine translation, not official **四** 第百六十一条第一項第十三号に掲げる賞金　その支払を受けるべき金額から五十万円を控除した金額 art-169/par-1/item-4 · https://japanlaw.org/ja/income-tax-act/art-169/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-169/par-1/item-4 monetary awards as set forth in Article 161, paragraph (1), item (xiii): the amount that the Nonresident is to be paid, less 500,000 yen; machine translation, not official **五** 第百六十一条第一項第十四号に掲げる年金　同号に規定する契約に基づいて支払を受けるべき金額から当該契約に基づいて払い込まれた保険料又は掛金の額のうちその支払を受けるべき金額に対応するものとして政令で定めるところにより計算した金額を控除した金額 art-169/par-1/item-5 · https://japanlaw.org/ja/income-tax-act/art-169/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-169/par-1/item-5 pensions as set forth in Article 161, paragraph (1), item (xiv): the amount that the Nonresident is to be paid based on a contract as prescribed in that item, less the part of the insurance premiums or installment deposits paid based on that contract which is calculated pursuant to Cabinet Order as being part of the amount that the Nonresident is to be paid. machine translation, not official --- ## Cites - art-169/par-1: 第百六十四条第二項 → 所得税法 第百六十四条第二項 (Article 164, paragraph (2)), art-164/par-2 — https://japanlaw.org/ja/income-tax-act/art-164/par-2 · https://japanlaw.org/l/340AC0000000033/art-164/par-2 - art-169/par-1/item-1: 第百六十一条第一項第八号 → 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-169/par-1/item-2: 第百六十一条第一項第九号 → 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-169/par-1/item-2: 第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1 - art-169/par-1/item-3: 第百六十一条第一項第十二号 → 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-169/par-1/item-4: 第百六十一条第一項第十三号 → 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-169/par-1/item-5: 第百六十一条第一項第十四号 → 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 ## Cited by 18 provisions cite this one. No official source publishes this direction. - 所得税法 第三十六条第三項（収入金額） — https://japanlaw.org/ja/income-tax-act/art-36/par-3 · https://japanlaw.org/l/340AC0000000033/art-36/par-3 - 所得税法 第百七十条第一項（分離課税に係る所得税の税率） — https://japanlaw.org/ja/income-tax-act/art-170/par-1 · https://japanlaw.org/l/340AC0000000033/art-170/par-1 - 所得税法 第百七十一条第一項（退職所得についての選択課税） — https://japanlaw.org/ja/income-tax-act/art-171/par-1 · https://japanlaw.org/l/340AC0000000033/art-171/par-1 - 所得税法 第百七十二条第一項（給与等につき源泉徴収を受けない場合の申告納税等） — https://japanlaw.org/ja/income-tax-act/art-172/par-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-1 - 所得税法 第百七十三条第一項（退職所得の選択課税による還付） — https://japanlaw.org/ja/income-tax-act/art-173/par-1 · https://japanlaw.org/l/340AC0000000033/art-173/par-1 - 所得税法 第百七十八条第一項（外国法人に係る所得税の課税標準） — https://japanlaw.org/ja/income-tax-act/art-178/par-1 · https://japanlaw.org/l/340AC0000000033/art-178/par-1 - 所得税法 第百七十九条第一項第一号（外国法人に係る所得税の税率） — https://japanlaw.org/ja/income-tax-act/art-179/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-179/par-1/item-1 - 所得税法 第百七十九条第一項第三号（外国法人に係る所得税の税率） — https://japanlaw.org/ja/income-tax-act/art-179/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-179/par-1/item-3 - 所得税法 附則第二十三条第一項（非居住者に対する分離課税に係る所得税及び外国法人に係る所得税に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-23/par-1 - 所得税法 附則第十三条第一項（非居住者に対する所得税の課税標準等に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-13/par-1 - 所得税法 附則第四条第一項（非居住者の受ける賞金に係る課税標準に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3501-13/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3501-13/art-4/par-1 - 所得税法 附則第四条第一項（公的年金等に係る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-4021-12/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4021-12/art-4/par-1 - 所得税法 附則第三条第一項（公的年金等に係る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-4161-14/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4161-14/art-3/par-1 - 所得税法 附則第十七条第一項（国内源泉所得等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-17/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-17/par-1 - 所得税法 附則第十一条第四項（非居住者に対する課税の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-11/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-4261-10/art-11/par-4 - 所得税法 附則第十四条第一項（公的年金等に係る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-4301-7/art-14/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4301-7/art-14/par-1 - 租税特別措置法 第四十一条の十五の三第三項（公的年金等控除の最低控除額等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-3 - 租税特別措置法 第四十一条の十九第三項第三号（特定の基準所得金額の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-3/item-3 --- ## 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-20260918T180319-028, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-011, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05