# 所得税法 / Income Tax Act — 第三条 (Article 3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-3. 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: 第三条 (Article 3)（居住者及び非居住者の区分） — address `art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-3 - 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. --- ### 第三条（居住者及び非居住者の区分） — (Classification of Residents and Nonresidents) caption: Ministry of Justice translation — Japanese Law Translation Database System art-3 · https://japanlaw.org/ja/income-tax-act/art-3 · https://japanlaw.org/l/340AC0000000033/art-3 **第一項** 国家公務員又は地方公務員（これらのうち日本の国籍を有しない者その他政令で定める者を除く。）は、国内に住所を有しない期間についても国内に住所を有するものとみなして、この法律（第十条（障害者等の少額預金の利子所得等の非課税）、第十五条（納税地）及び第十六条（納税地の特例）を除く。）の規定を適用する。 art-3/par-1 · https://japanlaw.org/ja/income-tax-act/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-3/par-1 A national public officer or local public officer (other than one without Japanese citizenship and any person prescribed by Cabinet Order) is deemed to be domiciled in Japan even during a period in which such a public officer is not domiciled in Japan, and the provisions of this Act (other than Article 10 (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons), Article 15 (Locality for Paying Taxes), and Article 16 (Special Provisions on the Locality for Paying Taxes)) apply thereto. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項に定めるもののほか、居住者及び非居住者の区分に関し、個人が国内に住所を有するかどうかの判定について必要な事項は、政令で定める。 art-3/par-2 · https://japanlaw.org/ja/income-tax-act/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-3/par-2 Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the classification of Residents and Nonresidents and for the reaching of a determination as to whether an individual is domiciled in Japan. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-3/par-1: 第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 · https://japanlaw.org/l/340AC0000000033/art-10 - art-3/par-1: 第十五条 → 所得税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/income-tax-act/art-15 · https://japanlaw.org/l/340AC0000000033/art-15 - art-3/par-1: 第十六条 → 所得税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/income-tax-act/art-16 · https://japanlaw.org/l/340AC0000000033/art-16 - art-3/par-2: 前項 → 所得税法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-3/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 第三条第二項（居住者及び非居住者の区分） — https://japanlaw.org/ja/income-tax-act/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-3/par-2 --- ## 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 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05