Income with a Domestic Source Article 178 The income specified by Cabinet Order prescribed in Article 138, item (i) (Domestic Source Income) of the Act is to be the income listed as follows (excluding income falling under items (ii) to (xi) of the same Article):一 国内において行う業務又は国内にある資産に関し受ける保険金、補償金又は損害賠償金（これらに類するものを含む。）に係る所得(i) income pertaining to insurance, compensation, or monetary damages (including income similar thereto) that is to be received for operations performed in Japan or assets located in Japan;二 国内にある資産の贈与を受けたことによる所得(ii) income arising from receiving a gift of assets that are located in Japan;三 国内において発見された埋蔵物又は国内において拾得された遺失物に係る所得(iii) income pertaining to items that were hidden in the ground and that were discovered in Japan or lost property that was found in Japan;四 国内において行う懸賞募集に基づいて懸賞として受ける金品その他の経済的な利益に係る所得(iv) income pertaining to money and goods or any other economic benefits that were received as a prize based on a prize competition solicited in Japan;五 前各号に掲げるもののほか、国内において行う業務又は国内にある資産に関し供与を受ける経済的な利益に係る所得(v) beyond what is listed in the preceding items, income pertaining to economic benefit that is given with regard to operations performed in Japan or assets located in Japan.
