Income with a Domestic Source Article 281 The income specified by Cabinet Order prescribed in Article 161, item (i) (Domestic Source Income) of the Act is to be the income listed as follows (excluding income falling under items (i)-2 to (xii) 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 proceeds, compensation, or monetary damages (including income similar thereto) that is to be received for operations performed in Japan or assets located in Japan;二 国内にある資産の法人からの贈与により取得する所得(ii) income arising from receiving, from a corporation, 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（旅行その他の役務の提供を内容とするもので、金品との選択ができないものとされているものを除く。）に係る所得(iv) income pertaining to money and goods or other economic benefits (excluding benefits given in the form of travel or other provision of services in lieu of which money or goods may not be chosen) that is received as a prize based on a prize competition held in Japan;五 前三号に掲げるもののほか、国内においてした行為に伴い取得する一時所得(v) beyond what is listed in the preceding three items, occasional income acquired upon carrying out any act in Japan;六 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(vi) 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.
