# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十九の五 (Article 41-19-5)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": 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: 第四十一条の十九の五 (Article 41-19-5)（国外所得金額の計算の特例） — address `art-41-19-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-19-5
- 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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### 第四十一条の十九の五（国外所得金額の計算の特例） — Special Provisions on Calculation of the Amount of Foreign-Source Income
<sup>caption: machine translation, not official</sup>
<sup>art-41-19-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5</sup>

  **第一項**  居住者の平成二十九年以後の各年において、当該居住者の所得税法第九十五条第四項第一号に規定する事業場等と同号に規定する国外事業所等（以下この条において「国外事業所等」という。）との間の同号に規定する内部取引（以下この条において「内部取引」という。）の対価の額とした額が独立企業間価格と異なることにより、当該居住者の各年分の同法第九十五条第一項に規定する国外所得金額の計算上、当該内部取引に係る収入すべき金額が過大となるとき、又は損失等の額（当該内部取引に係る同法第三十七条又は第三十八条に規定する必要経費に算入すべき金額に相当するもの又は資産の取得費に相当するものとして政令で定める金額をいう。）が過少となるときは、当該居住者のその年分の同項に規定する国外所得金額の計算については、当該内部取引は、独立企業間価格によるものとする。
  <sup>art-41-19-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1</sup>
  In each year from 2017 onward, if, because the amount that a resident has treated as the amount of consideration for an internal dealing prescribed in Article 95, paragraph (4), item (i) of the Income Tax Act (hereinafter referred to as an "internal dealing" in this Article) between the resident's business establishment, etc. prescribed in that item and a foreign office or similar establishment prescribed in that item (hereinafter referred to as a "foreign office or similar establishment" in this Article) differs from the arm's length price, the amount of revenue to be received pertaining to that internal dealing becomes excessive, or the amount of losses, etc. (meaning the amount specified by Cabinet Order as an amount equivalent to the amount to be included in necessary expenses prescribed in Article 37 or 38 of that Act pertaining to that internal dealing or as an amount equivalent to the acquisition cost of an asset) becomes too small, in the calculation of the resident's amount of foreign-source income prescribed in Article 95, paragraph (1) of that Act for each year, that internal dealing is to be treated as having been conducted at the arm's length price for the purpose of calculating the resident's amount of foreign-source income prescribed in that paragraph for that year.
  <sup>machine translation, not official</sup>

  **第二項**  前項に規定する独立企業間価格とは、内部取引の対価の額とされるべき額について第四十条の三の三第二項に規定する方法に準じて算定した金額をいう。
  <sup>art-41-19-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-2</sup>
  The arm's length price prescribed in the preceding paragraph means the amount calculated, for the amount that should be treated as the amount of consideration for an internal dealing, by a method equivalent to the methods prescribed in Article 40-3-3, paragraph (2).
  <sup>machine translation, not official</sup>

  **第三項**  その年において内部取引がある居住者は、当該内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類として財務省令で定める書類（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。）を、その年分の所得税に係る確定申告期限までに作成し、又は取得し、財務省令で定めるところにより保存しなければならない。
  <sup>art-41-19-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-3</sup>
  A resident who has internal dealings in a year must prepare or obtain, by the due date for filing a tax return for income tax for that year, the documents specified by Order of the Ministry of Finance as documents found to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to those internal dealings (including, if an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which is used in information processing by computer; hereinafter the same applies in this Article) has been prepared in lieu of preparing those documents, that electronic or magnetic record), and must preserve them as provided by Order of the Ministry of Finance.
  <sup>machine translation, not official</sup>

  **第四項**  居住者のその年の前年の一の国外事業所等との間の内部取引（当該居住者がその年において当該一の国外事業所等を有することとなつた場合には、その年の当該一の国外事業所等との間の内部取引）が次のいずれにも該当する場合又はその年の前年の当該一の国外事業所等との間の内部取引がない場合として政令で定める場合には、当該居住者のその年の当該一の国外事業所等との間の内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類については、前項の規定は、適用しない。
  <sup>art-41-19-5/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4</sup>
  If the internal dealings of a resident with a single foreign office or similar establishment in the year preceding a given year (or, if the resident came to have that single foreign office or similar establishment in that given year, the internal dealings with that single foreign office or similar establishment in that given year) fall under all of the following items, or in the case specified by Cabinet Order as the case where there were no internal dealings with that single foreign office or similar establishment in the preceding year, the provisions of the preceding paragraph do not apply to the documents found to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the resident's internal dealings with that single foreign office or similar establishment in that given year:
  <sup>machine translation, not official</sup>

    **一**  内部取引の対価の額とした額の合計額が五十億円未満であること。
    <sup>art-41-19-5/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4/item-1</sup>
    the total of the amounts treated as the amounts of consideration for the internal dealings is less than 5,000,000,000 yen;
    <sup>machine translation, not official</sup>

    **二**  内部取引（無形資産（有形資産及び金融資産以外の資産として政令で定めるものをいう。以下この号において同じ。）の譲渡若しくは貸付け（無形資産に係る権利の設定その他他の者に無形資産を使用させる一切の行為を含む。）又はこれらに類似する取引に相当するものに限る。）の対価の額とした額の合計額が三億円未満であること。
    <sup>art-41-19-5/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4/item-2</sup>
    the total of the amounts treated as the amounts of consideration for the internal dealings (limited to those equivalent to a transfer or a loan of an intangible asset (meaning an asset specified by Cabinet Order as an asset other than tangible assets and financial assets; hereinafter the same applies in this item) (including the creation of a right pertaining to an intangible asset and any other act of allowing another person to use an intangible asset) or to a transaction similar thereto) is less than 300,000,000 yen.
    <sup>machine translation, not official</sup>

  **第五項**  国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者に同時文書化対象内部取引（前項の規定の適用がある内部取引以外の内部取引をいう。以下この項において同じ。）に係る第三項に規定する財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は居住者に同時文書化対象内部取引に係る第一項に規定する独立企業間価格（第十三項において準用する第四十条の三の三第五項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときに、当該居住者の同時文書化対象内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該居住者の当該同時文書化対象内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
  <sup>art-41-19-5/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5</sup>
  If a relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a resident's place for tax payment, has requested the resident to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (3) pertaining to an internal transaction subject to contemporaneous documentation (meaning an internal dealing other than an internal dealing to which the provisions of the preceding paragraph apply; hereinafter the same applies in this paragraph) (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 45 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, or has requested the resident to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the main clause of Article 40-3-3, paragraph (5) as applied mutatis mutandis pursuant to paragraph (13)) pertaining to an internal transaction subject to contemporaneous documentation (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 60 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, the official may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the resident's internal transaction subject to contemporaneous documentation, and to the extent found to be necessary, ask questions of a person engaged in a business of the same type as the resident's business pertaining to that internal transaction subject to contemporaneous documentation, inspect the books and documents relating to that business (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving them, those electronic or magnetic records; hereinafter the same applies in this Article), or request the presentation or submission of those books and documents (including copies thereof).
  <sup>machine translation, not official</sup>

  **第六項**  国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者に同時文書化免除内部取引（第四項の規定の適用がある内部取引をいう。以下この項において同じ。）に係る第一項に規定する独立企業間価格（第十三項において準用する第四十条の三の三第五項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときに、当該居住者の同時文書化免除内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該居住者の当該同時文書化免除内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
  <sup>art-41-19-5/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6</sup>
  If a relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a resident's place for tax payment, has requested the resident to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the main clause of Article 40-3-3, paragraph (5) as applied mutatis mutandis pursuant to paragraph (13)) pertaining to an internal transaction exempt from contemporaneous documentation (meaning an internal dealing to which the provisions of paragraph (4) apply; hereinafter the same applies in this paragraph) (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 60 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, the official may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the resident's internal transaction exempt from contemporaneous documentation, and to the extent found to be necessary, ask questions of a person engaged in a business of the same type as the resident's business pertaining to that internal transaction exempt from contemporaneous documentation, inspect the books and documents relating to that business, or request the presentation or submission of those books and documents (including copies thereof).
  <sup>machine translation, not official</sup>

  **第七項**  国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者の内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、前二項の規定に基づき提出された帳簿書類（その写しを含む。）を留め置くことができる。
  <sup>art-41-19-5/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-7</sup>
  A relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a resident's place for tax payment, may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the resident's internal dealings, retain the books and documents (including copies thereof) submitted pursuant to the provisions of the preceding two paragraphs.
  <sup>machine translation, not official</sup>

  **第八項**  前三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
  <sup>art-41-19-5/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-8</sup>
  The authority of the relevant officials under the provisions of the preceding three paragraphs must not be construed as being granted for the purpose of criminal investigation.
  <sup>machine translation, not official</sup>

  **第九項**  国税庁、国税局又は税務署の当該職員は、第五項又は第六項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
  <sup>art-41-19-5/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-9</sup>
  When a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office asks questions, conducts an inspection or requests presentation or submission under the provisions of paragraph (5) or (6), the official must carry a certificate showing the official's identity and must present it if so requested by a person concerned.
  <sup>machine translation, not official</sup>

  **第十項**  次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
  <sup>art-41-19-5/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-10</sup>
  In a case that falls under any of the following items, the person who committed the violation is punished by a fine of 300,000 yen or less:
  <sup>machine translation, not official</sup>

    **一**  第五項若しくは第六項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
    <sup>art-41-19-5/par-10/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-10/item-1</sup>
    when the person has failed to answer or has given a false answer to the questions given by the relevant official pursuant to the provisions of paragraph (5) or (6) or has refused, obstructed or avoided the inspection pursuant to those provisions;
    <sup>machine translation, not official</sup>

    **二**  第五項又は第六項の規定による帳簿書類の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類（その写しを含む。）を提示し、若しくは提出したとき。
    <sup>art-41-19-5/par-10/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-10/item-2</sup>
    when the person, without justifiable grounds, has failed to comply with a request for the presentation or submission of books and documents under the provisions of paragraph (5) or (6), or has presented or submitted books and documents (including copies thereof) containing a false statement or record.
    <sup>machine translation, not official</sup>

  **第十一項**  法人（人格のない社団等（法人税法第二条第八号に規定する人格のない社団等をいう。以下この項及び次項において同じ。）を含む。以下この項において同じ。）の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の刑を科する。
  <sup>art-41-19-5/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-11</sup>
  When the representative of a corporation (including an association or foundation without juridical personality (meaning an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act; hereinafter the same applies in this paragraph and the following paragraph); hereinafter the same applies in this paragraph) (such representative includes the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual has committed the violation set forth in the preceding paragraph with regard to the business of the corporation or individual, not only the offender is punished but also the corporation or individual is subject to the punishment prescribed in the paragraph.
  <sup>machine translation, not official</sup>

  **第十二項**  人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
  <sup>art-41-19-5/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-12</sup>
  If the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第十三項**  第四十条の三の三第五項から第十二項まで及び第二十一項から第二十六項まで並びに第四十条の三の四の規定は、国外事業所等を有する居住者の内部取引につき、第一項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第四十条の三の三第五項	第二項各号	第四十一条の十九の五第二項の規定により第二項に規定する方法に準じて算定する場合における同項各号
を第一項	を同条第一項
所得税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つき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額につき同項第四十三号	所得税の額から控除する金額につき所得税法第二条第一項第四十三号
ならば第一項	ならば第四十一条の十九の五第一項
第四十条の三の三第八項	第四項の規定の適用がある内部取引以外の内部取引	第四十一条の十九の五第五項に規定する同時文書化対象内部取引
第三項	同条第三項
第四十条の三の三第九項	第三項	第四十一条の十九の五第三項
第一項に	同条第一項に
として財務省令	として同条第五項に規定する財務省令
所得税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つき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額	所得税の額から控除する金額
第四十条の三の三第九項第一号	第二項第一号ロ	第四十一条の十九の五第二項の規定により第二項に規定する方法に準じて算定する場合における同項第一号ロ
第四十条の三の三第九項第二号	第二項第一号ニ	第四十一条の十九の五第二項の規定により第二項に規定する方法に準じて算定する場合における同項第一号ニ
第四十条の三の三第十一項	第四項の規定の適用がある内部取引	第四十一条の十九の五第六項に規定する同時文書化免除内部取引
第一項に	同条第一項に
財務省令	同条第六項に規定する財務省令
所得税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つき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額	所得税の額から控除する金額
第四十条の三の三第二十一項	同項の	第四十一条の十九の五第一項の
第四十条の三の三第二十二項	第四十条の三の三第二十二項（	第四十一条の十九の五第十三項（国外所得金額の計算の特例）において準用する同法第四十条の三の三第二十二項（
第四十条の三の三第二十二項の	第四十一条の十九の五第十三項において準用する同法第四十条の三の三第二十二項の
及び同法	及び同法第四十一条の十九の五第十三項において準用する同法
「前条及び租税特別措置法	「前条及び租税特別措置法第四十一条の十九の五第十三項において準用する同法
第四十条の三の三第二十二項第一号及び第二十三項	内部取引価格を第一項	第四十一条の十九の五第一項に規定する内部取引の対価の額とした額を同項
第四十条の三の三第二十五項	租税特別措置法	租税特別措置法第四十一条の十九の五第十三項（国外所得金額の計算の特例）において準用する同法
同法第四十条の三の三第二十二項	同法第四十一条の十九の五第十三項において準用する同法第四十条の三の三第二十二項
第四十条の三の三第二十六項	非居住者の恒久的施設と当該非居住者	居住者の第四十一条の十九の五第一項に規定する事業場等と当該居住者の同項に規定する国外事業所等
の居住者とされる	に所在する
の事業場等との	との
に係る第一項	に係る第四十一条の十九の五第一項
、当該非居住者	、当該居住者
第四十条の三の四第四項	第四十条の三の四第一項（	第四十一条の十九の五第十三項（国外所得金額の計算の特例）において準用する同法第四十条の三の四第一項（
第四十条の三の四第一項の	第四十一条の十九の五第十三項において準用する同法第四十条の三の四第一項の
第四十条の三の四第六項	第四十条の三の四第一項（	第四十一条の十九の五第十三項（国外所得金額の計算の特例）において準用する同法第四十条の三の四第一項（
第四十条の三の四第一項の	第四十一条の十九の五第十三項において準用する同法第四十条の三の四第一項の
猶予の要件等）、	猶予の要件等）の規定、
猶予）又は	猶予）の規定又は
若しくは租税特別措置法	若しくは租税特別措置法第四十一条の十九の五第十三項において準用する同法
含む。）又は租税特別措置法	含む。）又は租税特別措置法第四十一条の十九の五第十三項において準用する同法
  <sup>art-41-19-5/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13</sup>
  The provisions of Article 40-3-3, paragraphs (5) through (12) and paragraphs (21) through (26), and Article 40-3-4 apply mutatis mutandis to the case where the provisions of paragraph (1) are applied to the internal dealings of a resident who has a foreign office or similar establishment. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 40-3-3, paragraph (5)	the items of paragraph (2)	the items of that paragraph in the case where the calculation is made pursuant to the provisions of Article 41-19-5, paragraph (2) by a method equivalent to the methods prescribed in paragraph (2)
to be the arm's length price prescribed in paragraph (1)	to be the arm's length price prescribed in paragraph (1) of that Article
the amount calculated in accordance with the provisions of Article 22 of that Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act	the amount to be deducted from the amount of income tax of that nonresident for that year
would be deemed to be the arm's length price prescribed in paragraph (1) if the provisions	would be deemed to be the arm's length price prescribed in Article 41-19-5, paragraph (1) if the provisions
Article 40-3-3, paragraph (8)	an internal dealing other than an internal dealing to which the provisions of paragraph (4) apply	an internal transaction subject to contemporaneous documentation prescribed in Article 41-19-5, paragraph (5)
paragraph (3)	paragraph (3) of that Article
Article 40-3-3, paragraph (9)	paragraph (3)	Article 41-19-5, paragraph (3)
prescribed in paragraph (1)	prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance as documents	specified by the Order of the Ministry of Finance prescribed in paragraph (5) of that Article as documents
the amount calculated in accordance with the provisions of Article 22 of the Income Tax Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act	the amount to be deducted from the amount of income tax of that nonresident for that year
Article 40-3-3, paragraph (9), item (i)	the method listed in paragraph (2), item (i), (b) or (c) or	the method listed in item (i), (b) or (c) of paragraph (2) in the case where the calculation is made pursuant to the provisions of Article 41-19-5, paragraph (2) by a method equivalent to the methods prescribed in paragraph (2), or
Article 40-3-3, paragraph (9), item (ii)	the method prescribed in paragraph (2), item (i), (d)	the method prescribed in item (i), (d) of paragraph (2) in the case where the calculation is made pursuant to the provisions of Article 41-19-5, paragraph (2) by a method equivalent to the methods prescribed in paragraph (2)
Article 40-3-3, paragraph (11)	an internal dealing to which the provisions of paragraph (4) apply	an internal transaction exempt from contemporaneous documentation prescribed in Article 41-19-5, paragraph (6)
prescribed in paragraph (1)	prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance	specified by the Order of the Ministry of Finance prescribed in paragraph (6) of that Article
the amount calculated in accordance with the provisions of Article 22 of the Income Tax Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act	the amount to be deducted from the amount of income tax of that nonresident for that year
Article 40-3-3, paragraph (21)	with regard to the application of the provisions of paragraph (1)	with regard to the application of the provisions of Article 41-19-5, paragraph (1)
Article 40-3-3, paragraph (22)	Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation (	Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
pursuant to the provisions of paragraph (1) and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation	pursuant to the provisions of paragraph (1) and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
paragraph (1) and Article 40-3-3, paragraph (22) of that Act	paragraph (1) and Article 40-3-3, paragraph (22) of that Act as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
"the preceding Article and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation	"the preceding Article and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
Article 40-3-3, paragraph (22), item (i) and paragraph (23)	the internal dealing price at an amount different from the arm's length price prescribed in paragraph (1)	the amount treated as the amount of consideration for an internal dealing prescribed in Article 41-19-5, paragraph (1) at an amount different from the arm's length price prescribed in that paragraph
Article 40-3-3, paragraph (25)	the Act on Special Measures Concerning Taxation	the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act
Article 40-3-3, paragraph (22) of that Act	Article 40-3-3, paragraph (22) of that Act as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
Article 40-3-3, paragraph (26)	the permanent establishment of a nonresident	a business establishment, etc. of a resident prescribed in Article 41-19-5, paragraph (1)
who is deemed, pursuant to the provisions of a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "tax treaty"), to be a resident of	that is located, pursuant to the provisions of a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "tax treaty"), in
a place of business or similar place of that nonresident (limited to a nonresident	a foreign office or similar establishment of that resident prescribed in that paragraph (limited to one
the arm's length price prescribed in paragraph (1) which pertains	the arm's length price prescribed in Article 41-19-5, paragraph (1) which pertains
payable by that nonresident	payable by that resident
Article 40-3-4, paragraph (4)	Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (	Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
under Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation	under Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
Article 40-3-4, paragraph (6)	Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (	Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation)	Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act)
Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period),	the provisions of Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period),
Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings) or	the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings) or
National Taxes or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation	National Taxes or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
or Article 40-3-4, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation	or Article 40-3-4, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
  <sup>machine translation, not official</sup>

  **第十四項**  第五項及び第六項の帳簿書類（その写しを含む。）の留置きに関する手続その他第一項から第四項まで、第七項及び前項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-41-19-5/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-14</sup>
  Procedures concerning the retention of the books and documents (including copies thereof) referred to in paragraphs (5) and (6) and other necessary matters concerning the application of the provisions of paragraphs (1) through (4), paragraph (7) and the preceding paragraph are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-41-19-5/par-1: 同法第三十七条 → 所得税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/income-tax-act/art-37 · https://japanlaw.org/l/340AC0000000033/art-37
- art-41-19-5/par-1: 第三十八条 → 所得税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/ja/income-tax-act/art-38 · https://japanlaw.org/l/340AC0000000033/art-38
- art-41-19-5/par-1: 同法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-41-19-5/par-1: 所得税法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-1
- art-41-19-5/par-1: この条 → 租税特別措置法 第四十一条の十九の五 (Article 41-19-5), art-41-19-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5
- art-41-19-5/par-2: 前項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-2: 第四十条の三の三第二項 → 租税特別措置法 第四十条の三の三第二項 (Article 40-3-3, paragraph (2)), art-40-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2
- art-41-19-5/par-3: 第一項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-3: この条 → 租税特別措置法 第四十一条の十九の五 (Article 41-19-5), art-41-19-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5
- art-41-19-5/par-4: 前項 → 租税特別措置法 第四十一条の十九の五第三項 (Article 41-19-5, paragraph (3)), art-41-19-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-3
- art-41-19-5/par-4: 第一項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-4/item-2: この号 → 租税特別措置法 第四十一条の十九の五第四項第二号 (Article 41-19-5, paragraph (4), item (ii)), art-41-19-5/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4/item-2
- art-41-19-5/par-5: 第三項 → 租税特別措置法 第四十一条の十九の五第三項 (Article 41-19-5, paragraph (3)), art-41-19-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-3
- art-41-19-5/par-5: 第一項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-5: 第四十条の三の三第五項 → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- art-41-19-5/par-5: 第十三項 → 租税特別措置法 第四十一条の十九の五第十三項 (Article 41-19-5, paragraph (13)), art-41-19-5/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13
- art-41-19-5/par-5: 前項 → 租税特別措置法 第四十一条の十九の五第四項 (Article 41-19-5, paragraph (4)), art-41-19-5/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4
- art-41-19-5/par-5: この条 → 租税特別措置法 第四十一条の十九の五 (Article 41-19-5), art-41-19-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5
- art-41-19-5/par-5: この項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-19-5/par-6: この項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-6: 第一項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-6: 第四十条の三の三第五項 → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- art-41-19-5/par-6: 第十三項 → 租税特別措置法 第四十一条の十九の五第十三項 (Article 41-19-5, paragraph (13)), art-41-19-5/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13
- art-41-19-5/par-6: 第四項 → 租税特別措置法 第四十一条の十九の五第四項 (Article 41-19-5, paragraph (4)), art-41-19-5/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4
- art-41-19-5/par-7: 前二項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-7: 第一項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-7: 前二項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-19-5/par-8: 前三項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-8: 前三項 → 租税特別措置法 第四十一条の十九の五第七項 (Article 41-19-5, paragraph (7)), art-41-19-5/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-7
- art-41-19-5/par-8: 前三項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-19-5/par-9: 第六項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-9: 第五項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-19-5/par-10/item-1: 第六項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-10/item-1: 第五項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-19-5/par-10/item-2: 第六項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-10/item-2: 第五項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-19-5/par-11: 法人税法第二条第八号 → 法人税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-8
- art-41-19-5/par-11: 前項 → 租税特別措置法 第四十一条の十九の五第十項 (Article 41-19-5, paragraph (10)), art-41-19-5/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-10
- art-41-19-5/par-11: この項 → 租税特別措置法 第四十一条の十九の五第十一項 (Article 41-19-5, paragraph (11)), art-41-19-5/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-11
- art-41-19-5/par-11: 次項 → 租税特別措置法 第四十一条の十九の五第十二項 (Article 41-19-5, paragraph (12)), art-41-19-5/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-12
- art-41-19-5/par-12: 前項 → 租税特別措置法 第四十一条の十九の五第十一項 (Article 41-19-5, paragraph (11)), art-41-19-5/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-11
- art-41-19-5/par-13: 所得税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 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1
- art-41-19-5/par-13: 同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 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-41-19-5/par-13: 同法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-41-19-5/par-13: 同法第二条第一項第二十五号 → 所得税法 第二条第一項第二十五号 (Article 2, paragraph (1), item (xxv)), art-2/par-1/item-25 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-25 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-25
- art-41-19-5/par-13: 同項第四十三号 → 所得税法 第二条第一項第四十三号 (Article 2, paragraph (1), item (xliii)), art-2/par-1/item-43 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-43 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-43
- art-41-19-5/par-13: 第四十一条の十九の五第三項 → 租税特別措置法 第四十一条の十九の五第三項 (Article 41-19-5, paragraph (3)), art-41-19-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-3
- art-41-19-5/par-13: 第四十一条の十九の五第六項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-13: 第四十条の三の三第二十二項第一号 → 租税特別措置法 第四十条の三の三第二十二項第一号 (Article 40-3-3, paragraph (22), item (i)), art-40-3-3/par-22/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-1
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- art-41-19-5/par-13: 第二十一項から第二十六項まで → 租税特別措置法 第四十条の三の三第二十二項 (Article 40-3-3, paragraph (22)), art-40-3-3/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22
- art-41-19-5/par-13: 第一項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-13: 第三項 → 租税特別措置法 第四十条の三の三第三項 (Article 40-3-3, paragraph (3)), art-40-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-3
- art-41-19-5/par-13: 第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-41-19-5/par-13: 前条 → 租税特別措置法 第四十条の三の二 (Article 40-3-2), art-40-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-2
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第十項 (Article 40-3-3, paragraph (10)), art-40-3-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-10
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第八項 (Article 40-3-3, paragraph (8)), art-40-3-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-8
- art-41-19-5/par-13: 第四十条の三の四第四項 → 租税特別措置法 第四十条の三の四第四項 (Article 40-3-4, paragraph (4)), art-40-3-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-4
- art-41-19-5/par-13: 第四十条の三の四第六項 → 租税特別措置法 第四十条の三の四第六項 (Article 40-3-4, paragraph (6)), art-40-3-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-6
- art-41-19-5/par-13: 第四十一条の十九の五第十三項 → 租税特別措置法 第四十一条の十九の五第十三項 (Article 41-19-5, paragraph (13)), art-41-19-5/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13
- art-41-19-5/par-13: 第四十条の三の四第一項 → 租税特別措置法 第四十条の三の四第一項 (Article 40-3-4, paragraph (1)), art-40-3-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-1
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第七項 (Article 40-3-3, paragraph (7)), art-40-3-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-7
- art-41-19-5/par-13: 第四十条の三の四 → 租税特別措置法 第四十条の三の四 (Article 40-3-4), art-40-3-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-4
- art-41-19-5/par-13: 第四十条の三の三第九項第二号 → 租税特別措置法 第四十条の三の三第九項第二号 (Article 40-3-3, paragraph (9), item (ii)), art-40-3-3/par-9/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9/item-2
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第九項 (Article 40-3-3, paragraph (9)), art-40-3-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第六項 (Article 40-3-3, paragraph (6)), art-40-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6
- art-41-19-5/par-13: 第二十一項から第二十六項まで → 租税特別措置法 第四十条の三の三第二十六項 (Article 40-3-3, paragraph (26)), art-40-3-3/par-26 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-26 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-26
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第十二項 (Article 40-3-3, paragraph (12)), art-40-3-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-12
- art-41-19-5/par-13: 第二十一項から第二十六項まで → 租税特別措置法 第四十条の三の三第二十三項 (Article 40-3-3, paragraph (23)), art-40-3-3/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-23
- art-41-19-5/par-13: 第四十一条の十九の五第二項 → 租税特別措置法 第四十一条の十九の五第二項 (Article 41-19-5, paragraph (2)), art-41-19-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-2
- art-41-19-5/par-13: 第四項 → 租税特別措置法 第四十条の三の三第四項 (Article 40-3-3, paragraph (4)), art-40-3-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-4
- art-41-19-5/par-13: 第二十一項から第二十六項まで → 租税特別措置法 第四十条の三の三第二十五項 (Article 40-3-3, paragraph (25)), art-40-3-3/par-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-25 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-25
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第十一項 (Article 40-3-3, paragraph (11)), art-40-3-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-11
- art-41-19-5/par-13: 第二十一項から第二十六項まで → 租税特別措置法 第四十条の三の三第二十一項 (Article 40-3-3, paragraph (21)), art-40-3-3/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-21
- art-41-19-5/par-13: 第二項 → 租税特別措置法 第四十条の三の三第二項 (Article 40-3-3, paragraph (2)), art-40-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2
- art-41-19-5/par-13: 第四十一条の十九の五第五項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-19-5/par-13: 第四十条の三の三第九項第一号 → 租税特別措置法 第四十条の三の三第九項第一号 (Article 40-3-3, paragraph (9), item (i)), art-40-3-3/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9/item-1
- art-41-19-5/par-13: 第二項第一号 → 租税特別措置法 第四十条の三の三第二項第一号 (Article 40-3-3, paragraph (2), item (i)), art-40-3-3/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1
- art-41-19-5/par-13: 第二十一項から第二十六項まで → 租税特別措置法 第四十条の三の三第二十四項 (Article 40-3-3, paragraph (24)), art-40-3-3/par-24 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-24
- art-41-19-5/par-14: 第六項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-14: 第一項から第四項まで → 租税特別措置法 第四十一条の十九の五第三項 (Article 41-19-5, paragraph (3)), art-41-19-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-3
- art-41-19-5/par-14: 第一項から第四項まで → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-14: 第七項 → 租税特別措置法 第四十一条の十九の五第七項 (Article 41-19-5, paragraph (7)), art-41-19-5/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-7
- art-41-19-5/par-14: 前項 → 租税特別措置法 第四十一条の十九の五第十三項 (Article 41-19-5, paragraph (13)), art-41-19-5/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13
- art-41-19-5/par-14: 第一項から第四項まで → 租税特別措置法 第四十一条の十九の五第二項 (Article 41-19-5, paragraph (2)), art-41-19-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-2
- art-41-19-5/par-14: 第一項から第四項まで → 租税特別措置法 第四十一条の十九の五第四項 (Article 41-19-5, paragraph (4)), art-41-19-5/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4
- art-41-19-5/par-14: 第五項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5

## Cited by

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

- 租税特別措置法 第四十一条の十九の五第一項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- 租税特別措置法 第四十一条の十九の五第二項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-2
- 租税特別措置法 第四十一条の十九の五第三項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-3
- 租税特別措置法 第四十一条の十九の五第四項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4
- 租税特別措置法 第四十一条の十九の五第四項第二号（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4/item-2
- 租税特別措置法 第四十一条の十九の五第五項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- 租税特別措置法 第四十一条の十九の五第六項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- 租税特別措置法 第四十一条の十九の五第七項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-7
- 租税特別措置法 第四十一条の十九の五第八項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-8
- 租税特別措置法 第四十一条の十九の五第九項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-9
- 租税特別措置法 第四十一条の十九の五第十項第一号（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-10/item-1
- 租税特別措置法 第四十一条の十九の五第十項第二号（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-10/item-2
- 租税特別措置法 第四十一条の十九の五第十一項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-11
- 租税特別措置法 第四十一条の十九の五第十二項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-12
- 租税特別措置法 第四十一条の十九の五第十三項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13
- 租税特別措置法 第四十一条の十九の五第十四項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-14
- 租税特別措置法 附則第八十三条第一項（国外所得金額の計算の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-83/par-1
- 租税特別措置法 附則第八十三条第二項（国外所得金額の計算の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-83/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-83/par-2
- 租税特別措置法 附則第四十五条第一項（国外所得金額の計算の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-45/par-1
- 租税特別措置法 附則第七十六条第一項（国外所得金額の計算の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-76/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-094, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-095, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-002, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07