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所得税法施行令（非居住者、外国法人関連部分）
Order for Enforcement of the Income Tax Act (Limited to the provisions related to nonresidents and foreign corporations)

昭和四十年三月三十一日政令第九十六号
Cabinet Order No. 96 of March 31, 1965

（非永住者の国外源泉所得のうち課税される部分の金額の範囲等）

(Scope of Taxable Amount of Foreign Source Income of Non-Permanent Residents, etc.)

第十七条法第七条第一項第二号（非永住者の課税所得の範囲）に規定する国内源泉所得以外の所得（以下この条において「国外源泉所得」という。）で国内において支払われ、又は国外から送金されたものの範囲については、次に定めるところによる。

Article 17The scope of income other than domestic source income prescribed in Article 7(1)(ii) (Scope of Taxable Income of Non-Permanent Residents) of the Act (hereinafter referred to as "foreign source income" in this Article), which is paid in Japan or remitted to Japan from abroad, shall be as provided in the following:

一非永住者が各年において国外から送金を受領した場合には、その金額の範囲内でその非永住者のその年における国外源泉所得に係る所得で国外の支払に係るものについて送金があつたものとみなす。ただし、その非永住者がその年における法第百六十一条（国内源泉所得）に規定する国内源泉所得（以下この条において「国内源泉所得」という。）に係る所得で国外の支払に係るものを有する場合は、まずその国内源泉所得に係る所得について送金があつたものとみなし、なお残余があるときに当該残余の金額の範囲内で国外源泉所得に係る所得について送金があつたものとみなす。

(i)Where a non-permanent resident has received a remittance from abroad in each year, it shall be deemed that the non-permanent resident's income categorized as foreign source income for the said year that is paid outside Japan has been remitted up to the amount of the remittance received; provided, however, that where the non-permanent resident has any income categorized as domestic source income prescribed in Article 161 (Domestic Source Income) of the Act (hereinafter referred to as "domestic source income" in this Article) for the relevant year that is paid outside Japan, it shall be deemed that income categorized as domestic source income has been remitted, and then, if any amount remains, it shall be deemed that income categorized as foreign source income has been remitted up to the remaining amount.

二前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び国内源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。

(ii)The amount of income prescribed in the preceding item shall be the amount equivalent to the sum of the amounts of various types of income calculated in accordance with the provisions of Article 23 to Article 35 (Types of Income and Amounts of Various Types of Income) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a non-permanent resident's income categorized as foreign source income that is paid outside Japan and income categorized as domestic source income that is paid outside Japan, respectively.In this case, if these amounts of income include employment income or retirement income, the amount of revenue concerned shall be deemed to be the amount of employment income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the amount of necessary expenses prescribed in Article 32(3) (Amount of Timber Income) of the Act, costs for acquisition of assets prescribed in Article 33(3) (Amount of Capital Gains) of the Act and costs for transfer of the acquired assets, and the amount of expenditure prescribed in Article 34(2) (Amount of Occasional Income) of the Act, shall be deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively.

三法第七条第一項第二号及び前二号の規定を適用する場合において、国外源泉所得に係る各種所得又は国内源泉所得に係る各種所得について国内及び国外において支払われたものがあるときは、その各種所得の金額（前号後段に規定する所得については、同号後段の規定により計算した金額）に、その各種所得に係る収入金額のうちに国内で支払われた金額又は国外で支払われた金額の占める割合を乗じて計算した金額をそれぞれその各種所得の金額のうち国内の支払に係るもの又は国外の支払に係るものとみなす。

(iii)In the case where the provisions of Article 7(1)(ii) of the Act and the preceding two items shall apply, if any of the various types of income categorized as foreign source income or various types of income categorized as domestic source income is paid in and outside Japan, respectively, the amount calculated by multiplying the amount of each type of income (in the case of the income prescribed in the second sentence of the preceding item, the amount calculated pursuant to the provision of the second sentence of the said item) by the ratio of the amount paid in Japan or amount paid outside Japan, respectively, to the amount of revenue pertaining to the said type of income, shall be deemed to be the amount of the said type of income paid in Japan or paid outside Japan, respectively.

四第一号の場合において、国外源泉所得に係る各種所得で国外の支払に係るものが二以上あるときは、それぞれの各種所得について、同号の規定により送金があつたものとみなされる国外源泉所得に係る送金額に当該各種所得の金額（第二号後段に規定する所得については、同号後段の規定により計算した金額）がその合計額のうちに占める割合を乗じて計算した金額に相当する金額の送金があつたものとみなす。

(iv)In the case referred to in item (i), if there are two or more types of income categorized as foreign source income that is paid outside Japan, it shall be deemed that with regard to the amount of each type of income, the amount equivalent to the amount calculated by multiplying the amount of remittance pertaining to the foreign source income that is deemed to be remitted pursuant to the provision of the said item by the ratio of the amount of the said type of income (in the case of the income prescribed in the second sentence of item (ii), the amount calculated pursuant to the provision of the second sentence of the said item) to the sum of the amounts of the said types of income.

五非永住者の国外源泉所得に係る所得で国外の支払に係るもののうち、前各号の規定により送金があつたものとみなされたものに係る各種所得については、それぞれその各種所得と、これと同一種類の国外源泉所得に係る所得で国内の支払に係るもの及び国内源泉所得に係る所得とを合算してその者の総所得金額、退職所得金額及び山林所得金額を計算する。

(v)With regard to each of the various types of income categorized as a non-permanent resident's foreign source income that is paid outside Japan and is deemed to be remitted pursuant to the provision of the preceding items, the amount of the non-permanent resident's gross income, retirement income and timber income shall be calculated, respectively, by combining the said type of income with income categorized as foreign source income that is paid in Japan and income categorized as domestic source income, both of which are of the same type as the former.

六年の中途において、非永住者以外の居住者若しくは非居住者が非永住者となり、又は非永住者が非永住者以外の居住者若しくは非居住者となつたときは、その者がその年において非永住者であつた期間内に生じた国外源泉所得又は国内源泉所得に係る所得で国外の支払に係るもの及び当該期間内に国外から送金があつた金額について前各号の規定を適用する。

(vi)If, before the end of each year, a resident other than a non-permanent resident or a nonresident becomes a non-permanent resident, or a non-permanent resident becomes a resident other than a non-permanent resident or a nonresident, the provisions of the preceding items shall apply to the amount of income categorized as foreign source income or domestic source income that has arisen during the period when the individual in question has been a non-permanent resident, which is paid outside Japan, and the amount remitted to Japan from abroad during the said period.

（国内において行なう事業から生ずる所得）

(Income from Business Conducted in Japan)

第二百七十九条国内及び国外の双方にわたつて事業を行なう個人については、次の各号に掲げる場合の区分に応じ当該各号に掲げる所得は、その個人の法第百六十一条第一号（国内源泉所得）に規定する国内において行なう事業から生ずる所得とする。

Article 279(1)In the case of an individual who conducts a business consisting of operations both in and outside Japan, the income listed in each of the following items for the case listed in the relevant item shall be treated as the individual's income from a business conducted in Japan prescribed in Article 161(i) (Domestic Source Income) of the Act:

一その個人が国外において譲渡を受けたたな卸資産（動産に限る。以下この条において同じ。）につき国外において製造、加工、育成その他の価値を増加させるための行為（以下この条において「製造等」という。）をしないで、これを国内において譲渡する場合（当該たな卸資産につき国内において製造等をして、その製造等により取得したたな卸資産を譲渡する場合を含む。）その国内における譲渡により生ずるすべての所得

(i)Where the individual transfers, in Japan, inventory assets (limited to movables; hereinafter the same shall apply in this Article) that were transferred to him/her outside Japan, without conducting any act of manufacturing, processing or breeding or any other act aimed at adding value to such inventory assets (hereinafter referred to as an "act of manufacturing, etc." in this Article) outside Japan (including the case where the individual conducts an act of manufacturing, etc. with regard to the said inventory assets in Japan, and then transfers inventory assets acquired through such an act of manufacturing, etc.):All income arising from the transfer conducted in Japan

二その個人が国外又は国内において製造等（採取を含む。以下この号において同じ。）をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合（当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。）当該譲渡により生ずる所得のうち、その個人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務（以下この条において「国内業務」という。）と国外において行なう業務（以下この条において「国外業務」という。）とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその個人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得

(ii)Where the individual conducts an act of manufacturing, etc. (including extraction; hereinafter the same shall apply in this item) outside or in Japan, and then transfers, in or outside Japan, respectively, inventory assets acquired through the said act of manufacturing, etc. (including the case where the individual additionally conducts another act of manufacturing, etc. in or outside Japan, respectively, with regard to the said inventory assets, and then transfers inventory assets thus acquired):Part of the whole income arising from the said transfer which, if the operations performed by the individual in the course of conducting the said transfer or act of manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas4 operations" in this Article) and the overseas operations were performed by a person other than the individual and the said assets were transferred from such other person to the individual under ordinary trade terms, and vice versa, should have arisen from such domestic operations

三その個人が国外において建設、すえ付け、組立てその他の作業につき契約の締結又は当該作業に必要な人員若しくは資材の調達を行ない、かつ、国内において当該作業を施行する場合当該作業により生ずるすべての所得

(iii)Where the individual, outside Japan, concludes a contract for, or procures personnel or materials necessary for, construction, installation, assembly or any other work, and carries out the work in Japan:All income arising from the work

四その個人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその個人の国内業務につき生ずべき所得

(iv)Where the individual conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts:Part of the whole income arising from the said business which should be determined as that arising from the individual's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft

五その個人が国内及び国外にわたつて損害保険又は生命保険の事業を行なう場合当該事業により生ずる所得のうち、国内にある当該事業に係る営業所又はこれらの保険の契約の締結の代理をする者を通じて締結したこれらの保険の契約に基因する所得

(v)Where the individual conducts a casualty insurance or life insurance business consisting of operations both in and outside Japan:Part of the whole income arising from the said business which should arise from insurance contracts concluded via a business office for the said business located in Japan or via a person who acts as an agent for conclusion of insurance contracts in Japan

六その個人が出版又は放送の事業を行なう者である場合において、国内及び国外にわたつて他の者のために広告に係る事業を行なうとき。当該広告に係る事業により生ずる所得のうち、国内において行なわれる広告に係る収入金額に基因する所得

(vi)Where the individual engages in a publishing or broadcasting business, and provides advertising services consisting of operations both in and outside Japan for another person:Part of the whole income arising from the said advertising services which arises from the revenue of the advertising conducted in Japan

七その個人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得

(vii)Where the individual conducts any business (including an act conducted as a part of some other business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items:Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated

２個人が国内において譲渡を受けたたな卸資産につき国内において製造等をしないでこれを国外において譲渡する場合には、その譲渡により生ずる所得は、その個人の法第百六十一条第一号に規定する国内において行なう事業から生ずる所得に含まれないものとする。

(2)Where an individual transfers, outside Japan, inventory assets that were transferred to it in Japan, without conducting any act of manufacturing, etc. with regard to such inventory assets in Japan, income from such transfer shall not be included in the individual's income from a business conducted in Japan prescribed in Article 161(i) of the Act.

３第一項に規定する個人が次に掲げる行為をする場合には、当該行為からは所得が生じないものとして、同項の規定を適用する。

(3)Where an individual prescribed in paragraph (1) conducts any of the following acts, the provision of the said paragraph shall be applied by deeming that no income arises from that act:

一その個人が国内又は国外において行なう事業のためにそれぞれ国外又は国内において行なう広告、宣伝、情報の提供、市場調査、基礎的研究その他当該事業の遂行にとつて補助的な機能を有する行為

(i)Advertisement, provision of information, market research, basic research or any other act which is conducted by the individual outside or in Japan and which plays a supplementary function for the implementation of the business conducted by the individual in or outside Japan, respectively

二その個人が国内又は国外において行なう事業に属する金銭、工業所有権その他の資産をそれぞれその個人が国外又は国内において行なう事業の用に供する行為

(ii)Act of using money, industrial property rights or any other assets which belong to the business conducted by the individual in or outside Japan, for the business conducted by the individual outside or in Japan, respectively

４第一項第一号若しくは第二号又は第二項に規定するたな卸資産について次に掲げる事実のいずれかがある場合には、国内において当該資産の譲渡があつたものとして、これらの規定を適用する。

(4)Where any of the following facts exist with regard to inventory assets prescribed in paragraph (1)(i) or (ii) or paragraph (2), these provisions shall be applied by deeming that the transfer of the said assets has been conducted in Japan:

一譲受人に対する引渡しの時の直前において、その引渡しに係るたな卸資産が国内にあり、又は譲渡人である個人の国内において行なう事業（その個人の法第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）に規定する事業を行なう一定の場所を通じて国内において行なう事業又は同項第二号若しくは第三号に規定する事業をいう。）を通じて管理されていたこと。

(i)Immediately prior to the delivery to the transferee, the inventory assets to be delivered were located in Japan or managed through the business conducted in Japan by the individual who is the transferrer (meaning a business conducted by the individual in Japan at any fixed places for conducting a business as prescribed in Article 164(1)(i) (Nonresidents Having Permanent Establishments in Japan) of the Act or a business prescribed in Article 164(1) (ii) or (iii) of the Act)

二譲渡に関する契約が国内において締結されたこと。

(ii)A contract on the transfer has been concluded in Japan

三譲渡に関する契約を締結するための注文の取得、協議その他の行為のうちの重要な部分が国内においてされたこと。

(iii)An essential part of the receipt of order, negotiation or any other act for concluding the contract on the transfer has been performed in Japan

５第一項に規定する個人が、国内に有する法第百六十四条第一項第一号に規定する場所を通じて行う国外にある者に対する金銭の貸付け、投資その他これらに準ずる行為により生ずる所得で当該場所において行う事業に帰せられるものは、第一項の規定にかかわらず、当該個人の法第百六十一条第一号に規定する国内において行う事業から生ずる所得とする。ただし、当該行為の行われた外国（当該個人の住所、居所、国籍又はこれらに類する基準によりその者のすべての所得について租税を課す国を除く。）において当該行為により生ずる所得に対し第二百二十一条第一項（外国所得税の範囲）に規定する外国所得税が課された又は課されるべき旨を証する書面を確定申告書に添付した場合は、この限りでない。

(5)Income arising from a money loan, investment or any other act equivalent thereto conducted vis-a-vis a person who is outside Japan by an individual prescribed in paragraph (1) via a place prescribed in Article 164(1)(i) of the Act that the individual holds in Japan, if it is attributable to the business conducted at the said place, shall be treated, notwithstanding the provision of paragraph (1), as the said individual's income from a business conducted in Japan as prescribed in Article 161(i) of the Act; provided, however, that this shall not apply where the individual has attached, to his/her final return form, a document proving the fact that, in the foreign state where the said act has been conducted (excluding a state that imposes a tax on the individual's total income on the basis of his/her domicile, residence, nationality or any other factor similar thereto), foreign income tax prescribed in Article 221(1) (Scope of Foreign Income Tax) has been imposed or is to be imposed on any income from the said act.

６税務署長は、前項ただし書の書面の添附がない確定申告書の提出があつた場合においても、その添附がなかつたことについてやむを得ない事情があると認めるときは、当該書面の提出があつた場合に限り、同項ただし書の規定を適用することができる。

(6)Even where an individual has filed a final return form without the document set forth in the proviso of the preceding paragraph attached thereto, the district director may, when he/she finds any unavoidable reason for the individual's failure to attach such a document, apply the provision of the proviso of the said paragraph, only after the said document has been submitted.

（国内にある資産の所得）

(Income of Assets Located in Japan)

第二百八十条次に掲げる資産の運用又は保有により生ずる所得は、法第百六十一条第一号（国内源泉所得）に規定する国内にある資産の運用又は保有により生ずる所得とする。

Article 280(1)Income arising from the utilization or holding of the following assets shall be treated as income arising from the utilization or holding of assets located in Japan prescribed in Article 161(i) (Domestic Source Income) of the Act:

一公社債のうち日本国の国債若しくは地方債若しくは内国法人の発行する債券又は金融商品取引法第二条第一項第十五号（定義）に掲げる約束手形

(i)Japanese national government bonds, Japanese local government bonds, bonds issued by a domestic corporation or promissory notes listed in Article 2(1)(xv) (Definitions) of the Financial Instruments and Exchange Act, all of which fall under the category of government or company bonds

二居住者に対する貸付金に係る債権で当該居住者の行う業務に係るもの以外のもの

(ii)Claims pertaining to loans to residents which are other than those pertaining to operations performed by the said residents

三国内にある営業所、事務所その他これらに準ずるもの（次項において「営業所」という。）又は国内において契約の締結の代理をする者を通じて締結した生命保険契約その他これらに類する契約に基づく保険金の支払又は剰余金の分配（これらに準ずるものを含む。）を受ける権利

(iii)The right to receive the payment of insurance or distribution of surpluses (including those equivalent thereto) based on a life insurance contract or any other similar contract concluded via a business office, office or others equivalent thereto (referred to as a "business office" in the next paragraph) or a person who acts as an agent for the conclusion of contracts in Japan

２次に掲げる資産の譲渡（租税特別措置法第三十七条の十第三項又は第四項（株式等に係る譲渡所得等の課税の特例）の規定によりその額及び価額の合計額が同条第一項に規定する株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同条第三項又は第四項各号に規定する事由に基づく同条第二項に規定する株式等についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅を含む。以下この項において同じ。）により生ずる所得は、法第百六十一条第一号に規定する国内にある資産の譲渡により生ずる所得とする。

(2)Income arising from the transfer of the following assets (including the transfer or extinguishment of rights corresponding to the amount of money and the value of assets other than money with regard to shares, etc. prescribed in Article 37-10(2) (Special Provisions for Taxation on Capital Gains, etc. from Shares, etc.) of the Act on Special Measures Concerning Taxation, which has resulted from the event prescribed in each item of paragraph (3) or paragraph (4) of the said Article that has been the cause of the delivery of the said money and the said assets other than money in the case where the sum of the amount and value thereof shall be deemed to be the amount of revenue pertaining to capital gains, etc. from shares, etc. prescribed in paragraph (1) of the said Article pursuant to the provision of paragraph (3) or paragraph (4) of the said Article; hereinafter the same shall apply in this paragraph) shall be treated as income arising from the transfer of assets located in Japan prescribed in Article 161(i) of the Act:

一日本国の法令に基づく免許、許可その他これらに類する処分により設定された権利

(i)Rights established by a license, permission or other similar dispositions based on Japanese laws and regulations

二金融商品取引法第二条第一項に規定する有価証券又は第四条第一号若しくは第三号（有価証券に準ずるものの範囲）に掲げる権利（次号に掲げるものを除く。）で次に掲げるもの

(ii)The securities prescribed in Article 2(1) of the Financial Instruments and Exchange Act or the rights listed in Article 4(i) or (iii) (Scope of Those Equivalent to Securities) (excluding rights listed in the next item) which are listed as follows:

イ金融商品取引法第二条第十七項に規定する取引所金融商品市場において譲渡されるもの

(a)What are transferred in a financial instruments exchange market prescribed in Article 2(17) of the Financial Instruments and Exchange Act

ロ国内にある営業所を通じて譲渡されるもの

(b)What are transferred via a business office located in Japan

ハ契約その他に基づく引渡しの義務が生じた時の直前において証券若しくは証書又は当該権利を証する書面が国内にあるもの

(c)The securities or rights for which certificates, instruments, or documents proving the said rights had been located in Japan immediately prior to the time when the transfer became obligatory based on a contract or other terms

三次に掲げる公社債又は持分

(iii)The following government or company bonds or equities:

イ国債に関する法律（明治三十九年法律第三十四号）の規定により登録されている国債

(a)National government bonds registered pursuant to the provisions of the Act on National Government Bonds (Act No. 134 of 1906)

ロ社債等の振替に関する法律に規定する振替口座簿に記載又は記録がされている公社債

(b)Government or company bonds entered or recorded in the transfer account book prescribed in the Act on Book-Entry Transfer of Company Bonds, etc.

ハ社債等登録法（昭和十七年法律第十一号）の規定により登録されている地方債又は社債

(c)Japanese local government bonds or company bonds registered pursuant to the provisions of the Bond, etc. Registry Act (Act No. 11 of 1942)

ニ内国法人に係る第四条第二号に掲げる持分

(d)Equities listed in Article 4(ii) which pertain to domestic corporations

四第二百九十一条第一項第三号（恒久的施設を有しない非居住者の課税所得）に規定する株式等でその譲渡による所得が同号イ又はロに該当するもの

(iv)Shares, etc. prescribed in Article 291(1)(iii) (Taxable Income of Nonresidents Having No Permanent Establishments) whose transfer yields the income falling under (a) or (b) of the said item

五第二百九十一条第一項第四号に規定する株式でその譲渡による所得が同号に該当するもの

(v)Shares, etc. prescribed in Article 291(1)(iv) whose transfer yields the income falling under the said item

六国内にあるゴルフ場の所有又は経営に係る法人の株式又は出資を所有することがそのゴルフ場を一般の利用者に比して有利な条件で継続的に利用する権利を有する者となるための要件とされている場合における当該株式又は出資

(vi)Where owning the shares or capital contributions of a corporation pertaining to the ownership or management of a golf course located in Japan is required so that the owner becomes a person entitled to use the golf course continuously under advantageous terms compared to other ordinary users, the said shares or capital contributions

七国内にある営業所が受け入れた預貯金、定期積金若しくは銀行法（昭和五十六年法律第五十九号）第二条第四項（定義等）に規定する掛金に関する権利又は国内にある営業所に信託された合同運用信託（貸付信託を除く。）に関する権利

(vii)The right concerning deposits or savings, installment savings, or installments prescribed in Article 2(4) (Definitions, etc.) of the Bank Act (Act No. 59 of 1981) which have been received by a business office located in Japan, or the right concerning jointly managed money trusts (excluding loan trusts) which have been entrusted to a business office located in Japan

八法第百六十一条第六号又は前項第二号に規定する貸付金に係る債権

(viii)The claims pertaining to loans prescribed in Article 161(vi) of the Act or item (ii) of the preceding paragraph

九法第百六十一条第八号ロ若しくは第十号に規定する年金の支払を受ける権利又は前項第三号に掲げる権利

(ix)The right to receive a pension prescribed in Article 161 (viii)(b) or (x) of the Act or the right listed in item (iii) of the preceding paragraph

十法第百六十一条第十一号ハに規定する契約に係る債権

(x)The claims pertaining to a contract prescribed in Article 161(xi)(c) of the Act

十一法第百六十一条第十二号に規定する利益の分配を受ける権利

(xi)The right to receive the distribution of profit prescribed in Article 161(xii) of the Act

十二国内において行われる事業に係る営業権

(xii)The business right pertaining to a business conducted in Japan

十三国内にあるゴルフ場その他の施設の利用に関する権利

(xiii)The right concerning the utilization of golf courses or other facilities located in Japan

十四前各号に掲げる資産のほか、その譲渡につき契約その他に基づく引渡しの義務が生じた時の直前において国内にある資産（棚卸資産である動産を除く。）

(xiv)In addition to assets listed in the preceding items, assets that had been located in Japan immediately prior to the time when the transfer of the assets became obligatory based on a contract or other terms (excluding movables that are inventory assets)

（国内に源泉がある所得）

(Income Whose Source is Located in Japan)

第二百八十一条法第百六十一条第一号（国内源泉所得）に規定する政令で定める所得は、次に掲げる所得（同条第一号の二から第十二号までに該当するものを除く。）とする。

Article 281The income specified by a Cabinet Order prescribed in Article 161(i) (Domestic Source Income) of the Act shall be the income listed as follows (excluding those falling under items (i)-2 through (xii) of the said 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 damages (including those similar thereto) that is to be received with regard to 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 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 things hidden in the ground 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 benefit (excluding such benefit 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)In addition to 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)In addition to 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

（国内において行う組合事業から生ずる利益）

(Profit from Partnership Business Conducted in Japan)

第二百八十一条の二法第百六十一条第一号の二（国内源泉所得）に規定する政令で定める契約は、次に掲げる契約とする。

Article 281-2(1)The contract specified by a Cabinet Order prescribed in Article 161(i)-2 (Domestic Source Income) of the Act shall be any of the following contracts:

一投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約

(i)An investment limited partnership contract prescribed in Article 3(1) (Investment Limited Partnership Contracts) of the Act on Investment Limited Partnership Contracts (Act No. 90 of 1998)

二有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約

(ii)A limited liability business partnership contract prescribed in Article 3(1) (Limited Liability Business Partnership Contracts) of the Act on Limited Liability Business Partnership Contracts (Act No. 40 of 2005)

三外国における次に掲げる契約に類する契約

(iii)A contract similar to any of the following contracts in a foreign state:

イ民法第六百六十七条第一項（組合契約）に規定する組合契約

(a)A partnership contract prescribed in Article 667(1) (Partnership Contracts) of the Civil Code

ロ前二号に掲げる契約

(b)Any of the contracts listed in the preceding two items

２法第百六十一条第一号の二に規定する政令で定める利益は、国内において同号に規定する組合契約（以下この項において「組合契約」という。）に基づいて行う事業から生ずる収入から当該収入に係る費用（同条第一号の三から第十二号までに掲げる国内源泉所得につき法第二百十二条第一項（源泉徴収義務）の規定により徴収された所得税を含む。）を控除したものについて当該組合契約を締結している組合員（当該組合契約を締結していた組合員並びに前項第三号に掲げる契約を締結している者及び当該契約を締結していた者を含む。）が当該組合契約に基づいて配分を受けるものとする。

(2)The profit specified by a Cabinet Order prescribed in Article 161(i)-2 of the Act shall be the revenue from a business conducted in Japan under a partnership contract prescribed in Article 161(i)-2 of the Act (hereinafter referred to as a "partnership contract" in this paragraph), after deducting therefrom expenses pertaining to the revenue (including income tax collected pursuant to the provision of Article 212(1) (Withholding Liability) of the Act with respect to the domestic source income listed in Article 161(i)-3 to (xii) of the Act), which is distributed under the said partnership contract to the partners who hold the said partnership contract (including partners who held the said partnership contracts as well as those who hold or held the contract listed in item (iii) of the preceding paragraph).

（国内にある土地等の譲渡による対価）

(Consideration for the Transfer of Land, etc. located in Japan)

第二百八十一条の三法第百六十一条第一号の三（国内源泉所得）に規定する政令で定める対価は、土地等（国内にある土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この条において同じ。）の譲渡による対価（その金額が一億円を超えるものを除く。）で、当該土地等を自己又はその親族の居住の用に供するために譲り受けた個人から支払われるものとする。

Article 281-3The consideration specified by a Cabinet Order prescribed in Article 161(i)-3 (Domestic Source Income) of the Act shall be the consideration for the transfer of land, etc. (land or any right on land, or any building and auxiliary equipment or structure thereof, all of which are located in Japan; hereinafter the same shall apply in this Article) (excluding one that amounts to more than 100 million yen), which is paid by an individual who has received the said land, etc. for the purpose of using it as his/her own residence or his/her relative's residence.

（人的役務の提供を主たる内容とする事業の範囲）

(Scope of Business that is Mainly Intended to Provide Personal Services)

第二百八十二条法第百六十一条第二号（国内源泉所得）に規定する政令で定める事業は、次に掲げる事業とする。

Article 282The business specified by a Cabinet Order prescribed in Article 161(ii) (Domestic Source Income) of the Act shall be the business listed as follows:

一映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供を主たる内容とする事業

(i)A business that is mainly intended to provide the services of motion picture or theatre artistes, musicians and any other entertainers or professional athletes

二弁護士、公認会計士、建築士その他の自由職業者の役務の提供を主たる内容とする事業

(ii)A business that is mainly intended to provide the services of attorneys, certified public accountants, or architects or other professional services

三科学技術、経営管理その他の分野に関する専門的知識又は特別の技能を有する者の当該知識又は技能を活用して行なう役務の提供を主たる内容とする事業（機械設備の販売その他事業を行なう者の主たる業務に附随して行なわれる場合における当該事業及び法第百六十四条第一項第二号（非居住者に対する課税の方法）又は法人税法第百四十一条第二号（外国法人に係る法人税の課税標準）に規定する建設、すえ付け、組立てその他の作業の指揮監督の役務の提供を主たる内容とする事業を除く。）

(iii)A business that is mainly intended to provide services carried out by persons who have expert knowledge or specialist skills in science and technology, business management or other fields by utilizing the said knowledge or skills (excluding a business conducted in association with the principal operations of a person who engages in sales and other businesses concerning machinery and equipment, and a business that is mainly intended to provide services for directing and supervising construction, installation, assembly or any other work as prescribed in Article 164(1)(ii) (Method of Taxation on Nonresidents) of the Act or Article 141(ii) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Corporation Tax Act)

（国内業務に係る貸付金の利子）

(Interest on Loans Pertaining to Domestic Operations)

第二百八十三条法第百六十一条第六号（国内源泉所得）に規定する政令で定める利子は、次に掲げる債権のうち、その発生の日からその債務を履行すべき日までの期間（期間の更新その他の方法（以下この項において「期間の更新等」という。）により当該期間が実質的に延長されることが予定されているものについては、その延長された当該期間。以下この項において「履行期間」という。）が六月をこえないもの（その成立の際の履行期間が六月をこえなかつた当該債権について期間の更新等によりその履行期間が六月をこえることとなる場合のその期間の更新等が行なわれる前の履行期間における当該債権を含む。）の利子とする。

Article 283(1)The interest specified by a Cabinet Order prescribed in Article 161(vi) (Domestic Source Income) of the Act shall be the interest on the following claims for which the period between the day of their occurrence and the day on which the obligation shall be performed (for claims for which such period is scheduled to be extended substantially by the renewal of the period or in other ways (hereinafter referred to as the "renewal, etc. of the period" in this paragraph), the said extended period; hereinafter referred to as the "performance period" in this paragraph) does not exceed six months (including claims during the original performance period before the renewal, etc. of the period in the case where the performance period of the claims, whose original performance period at the time of coming into effect did not exceed six months, has come to exceed six months by the renewal, etc. of the period):

一国内において業務を行なう者に対してする資産の譲渡又は役務の提供の対価に係る債権

(i)Claims pertaining to a consideration for the transfer of assets or provision of services for a person who performs operations in Japan

二前号に規定する対価の決済に関し、金融機関が国内において業務を行なう者に対して有する債権

(ii)Claims which a financial institution holds against a person who performs operations in Japan with regard to the settlement of the consideration prescribed in the preceding item

２前項に規定する利子は、法第百六十一条第一号の国内にある資産の運用又は保有により生ずる所得に含まれず、同号の国内において行なう事業から生ずる所得に含まれるものとする。

(2)The interest prescribed in the preceding paragraph shall not be included in the income arising from the utilization or holding of assets located in Japan under Article 161(i) of the Act but shall be included in the income arising from a business conducted in Japan under the said item.

３法第百六十一条第六号の規定の適用については、居住者又は内国法人の業務の用に供される船舶又は航空機の購入のためにその居住者又は内国法人に対して提供された貸付金は、同号の規定に該当する貸付金とし、非居住者又は外国法人の業務の用に供される船舶又は航空機の購入のためにその非居住者又は外国法人に対して提供された貸付金は、同号の規定に該当する貸付金以外の貸付金とする。

(3)With regard to the application of the provisions of Article 161(vi) of the Act, loans provided for a resident or a domestic corporation for the purpose of purchasing a vessel or aircraft to be used for the operations by the said resident or the said domestic corporation shall be treated as loans falling under the provisions of the said item, and loans provided for a nonresident or a foreign corporation for the purpose of purchasing a vessel or an aircraft to be used for the operations by the said nonresident or the said foreign corporation shall be treated as loans other than those falling under the provisions of Article 161(vi) of the Act.

（国内業務に係る使用料等）

(Royalty, etc. Pertaining to Domestic Operations)

第二百八十四条法第百六十一条第七号ハに規定する政令で定める用具は、車両、運搬具、工具、器具及び備品とする。

Article 284(1)The tools specified by a Cabinet Order prescribed in Article 161(vii)(c) (Domestic Source Income) of the Act shall be vehicles, carriers, industrial tools, apparatus and equipment.

２法第百六十一条第七号の規定の適用については、同号ロ又はハに規定する資産で居住者又は内国法人の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料とし、当該資産で非居住者又は外国法人の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料以外の使用料とする。

(2)With regard to the application of the provisions of Article 161(vii) of the Act, royalty for the assets prescribed in (b) or (c) of the said item which are used in a vessel or aircraft used for the operations by a resident or a domestic corporation shall be treated as royalty falling under the provisions of the said item, and royalty for the said assets which are used in a vessel or aircraft used for the operations by a nonresident or a foreign corporation shall be treated as royalty other than that falling under the provisions of the said item.

（国内に源泉がある給与、報酬又は年金の範囲）

(Scope of Pay, Remuneration or Pension Arising from the Source in Japan)

第二百八十五条法第百六十一条第八号イ（国内源泉所得）に規定する政令で定める人的役務の提供は、次に掲げる勤務その他の人的役務の提供とする。

Article 285(1)The provision of personal services specified by a Cabinet Order prescribed in Article 161(viii)(a) (Domestic Source Income) of the Act shall be any of the following work and other provision of personal services:

一内国法人の役員としての勤務で国外において行なうもの（当該役員としての勤務を行なう者が同時にその内国法人の使用人として常時勤務を行なう場合の当該役員としての勤務を除く。）

(i)Work carried out outside Japan by a person acting as an officer of a domestic corporation (excluding the work carried out by such person acting as an officer in the case where the said person also works full time as an employee of the domestic corporation)

二居住者又は内国法人が運航する船舶又は航空機において行なう勤務その他の人的役務の提供（国外における寄航地において行なわれる一時的な人的役務の提供を除く。）

(ii)Work and other provision of personal services carried out on a vessel or aircraft operated by a resident or domestic corporation (excluding the temporary provision of personal services carried out at a place of call outside Japan)

２法第百六十一条第八号ロに規定する政令で定める公的年金等は、第七十二条第二項第七号（外国の法令等に基づく一時金）に規定する制度に基づいて支給される年金（これに類する給付を含む。）とする。

(2)The public pension, etc. specified by a Cabinet Order prescribed in Article 161(viii)(b) of the Act shall be the public pension paid under a scheme prescribed in Article 72(2)(vii) (Lump Sum Payment under Laws and Regulations of Foreign States, etc.) (including benefits similar thereto).

３法第百六十一条第八号ハに規定する政令で定める人的役務の提供は、第一項各号に掲げる勤務その他の人的役務の提供で当該勤務その他の人的役務の提供を行う者が非居住者であつた期間に行つたものとする。

(3)The provision of personal services specified by a Cabinet Order prescribed in Article 161(viii)(c) of the Act shall be any of the work and other provision of personal services listed in the items of paragraph (1), which has been carried out by a person during the period when he/she has been a nonresident.

（事業の広告宣伝のための賞金）

(Prize Money for the Advertisement of a Business)

第二百八十六条法第百六十一条第九号（国内源泉所得）に規定する政令で定める賞金は、国内において行なわれる事業の広告宣伝のために賞として支払う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、金品との選択をすることができないものとされているものを除く。）とする。

Article 286The prize money specified by a Cabinet Order prescribed in Article 161(ix) (Domestic Source Income) of the Act shall be money and goods or other economic benefit (excluding such benefit given in the form of travel or other provision of services in lieu of which money or goods may not be chosen) that is paid as a prize for the advertisement of a business conducted in Japan.

（年金に係る契約の範囲）

(Scope of Contracts for Pensions)

第二百八十七条法第百六十一条第十号（国内源泉所得）に規定する政令で定める契約は、第百八十三条第三項（生命保険契約等の意義）に規定する生命保険契約等又は第百八十四条第一項（損害保険年金等に係る雑所得の金額の計算上控除する保険料等）に規定する損害保険契約等であつて、年金を給付する定めのあるものとする。

Article 287The contracts specified by a Cabinet Order prescribed in Article 161(x) (Domestic Source Income) of the Act shall be a life insurance contract, etc. prescribed in Article 183(3) (Meaning of Life Insurance Contract, etc.) or a casualty insurance contract, etc. prescribed in Article 184(1) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Casualty Insurance Pensions, etc.), which specify the payment of pensions.

（匿名組合契約に準ずる契約の範囲）

(Scope of a Contract Equivalent to a Silent Partnership Contract)

第二百八十八条法第百六十一条第十二号（国内源泉所得）に規定する政令で定める契約は、当事者の一方が相手方の事業のために出資をし、相手方がその事業から生ずる利益を分配することを約する契約とする。

Article 288The contract specified by a Cabinet Order prescribed in Article 161(xii) (Domestic Source Income) of the Act shall be a contract in which one party promises to make a capital contribution to the business of the counter party and the counter party promises to allocate profit arising from the said business.

第二章　非居住者の納税義務

Chapter II Tax Liabilities of Nonresidents

第一節　通則

Section 1 General Rules

（非居住者の有する支店その他事業を行なう一定の場所）

(Branch Offices and Other Fixed Places for Conducting a Business Held by a Nonresident)

第二百八十九条法第百六十四条第一項第一号（非居住者に対する課税の方法）に規定する政令で定める場所は、次に掲げる場所とする。

Article 289(1)The places specified by a Cabinet Order prescribed in Article 164(1)(i) (Method of Taxation on Nonresidents) of the Act shall be the places listed as follows:

一支店、出張所その他の事業所若しくは事務所、工場又は倉庫（倉庫業者がその事業の用に供するものに限る。）

(i)Branch offices, local offices or other places of business or offices, factories, or warehouses (limited to those used by warehousemen for their businesses)

二鉱山、採石場その他の天然資源を採取する場所

(ii)Mines, quarries, or other places where natural resources are extracted

三その他事業を行なう一定の場所で前二号に掲げる場所に準ずるもの

(iii)Any other fixed places for conducting a business equivalent to the places listed in the preceding two items

２次に掲げる場所は、前項の場所に含まれないものとする。

(2)The following places shall not be included in the places referred to in the preceding paragraph:

一非居住者がその資産を購入する業務のためにのみ使用する一定の場所

(i)Any fixed places used by a nonresident only for the purpose of operations to purchase assets

二非居住者がその資産を保管するためにのみ使用する一定の場所

(ii)Any fixed places used by a nonresident only for the purpose of retaining his/her assets

三非居住者が広告、宣伝、情報の提供、市場調査、基礎的研究その他その事業の遂行にとつて補助的な機能を有する事業上の活動を行なうためにのみ使用する一定の場所

(iii)Any fixed places used by a nonresident only for the purpose of carrying out advertising, provision of information, market research, basic research or any other act which plays an auxiliary function for the implementation of his/her business

（非居住者の置く代理人等）

(An Agent, etc. Kept by a Nonresident)

第二百九十条法第百六十四条第一項第三号（非居住者に対する課税の方法）に規定する政令で定める者は、次に掲げる者とする。

Article 290The person specified by a Cabinet Order prescribed in Article 164(1)(iii) (Method of Taxation on Nonresidents) shall be a person listed as follows:

一非居住者のために、その事業に関し契約（その非居住者が資産を購入するための契約を除く。以下この条において同じ。）を締結する権限を有し、かつ、これを常習的に行使する者（その非居住者の事業と同一又は類似の事業を営み、かつ、その事業の性質上欠くことができない必要に基づきその非居住者のために当該契約の締結に係る業務を行なう者を除く。）

(i)A person who is authorized to conclude, on behalf of a nonresident, a contract regarding its business (excluding a contract which enables the nonresident to purchase assets; hereinafter the same shall apply in this Article) and regularly exercises such authority (excluding a person who conducts the same or a similar business as that of the nonresident and performs operations for concluding the said contract on behalf of the nonresident from an indispensable necessity based on the nature of its business)

二非居住者のために、顧客の通常の要求に応ずる程度の数量の資産を保管し、かつ、当該資産を顧客の要求に応じて引き渡す者

(ii)A person who retains, on behalf of a nonresident, a certain amount of assets for responding to ordinary requests from customers and delivers the said assets to customers at their request

三もつぱら又は主として一の非居住者（その親族その他その非居住者と特殊の関係のある者を含む。）のために、常習的に、その事業に関し契約を締結するための注文の取得、協議その他の行為のうちの重要な部分をする者

(iii)A person who regularly performs, on behalf of, either solely or mainly, a single nonresident (including his/her relatives or other persons who have special relationships with the nonresident) an essential part of the receipt of an order, negotiation or any other act for concluding contracts for its business

（恒久的施設を有しない非居住者の課税所得）

(Taxable Income of Nonresidents Having No Permanent Establishments)

第二百九十一条法第百六十四条第一項第四号（非居住者に対する課税の方法）に規定する政令で定める国内源泉所得は、次に掲げる所得とする。

Article 291(1)The domestic source income specified by a Cabinet Order prescribed in Article 164(1)(iv) (Method of Taxation on Nonresidents) of the Act shall be the income listed as follows:

一国内にある不動産の上に存する権利、鉱業法（昭和二十五年法律第二百八十九号）の規定による鉱業権又は採石法（昭和二十五年法律第二百九十一号）の規定による採石権の譲渡による所得

(i)Income arising from the transfer of a right on real estate located in Japan, a mining right pursuant to the provisions of the Mining Act (Act No. 289 of 1950), or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950)

二国内にある山林の伐採又は譲渡による所得

(ii)Income arising from the cutting or transfer of ownership of forests located in Japan

三内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡（第二百八十条第二項（国内にある資産の譲渡による所得）に規定する譲渡をいう。以下この条において同じ。）による所得で次に掲げるもの

(iii)The following income arising from the transfer (meaning the transfer prescribed in Article 280(2) (Income Arising from the Transfer of Assets Located in Japan); hereinafter the same shall apply in this Article) of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a special former specific purpose company prescribed in Article 230(1) (Transitional Measures upon Partial Revision of the Act for Partial Revision of the Act on Securitization of Specific Assets by Specific Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter such shares or any other equities shall be referred to as "shares, etc." in this paragraph and paragraph (4)):

イ同一銘柄の内国法人の株式等の買集めをし、その所有者である地位を利用して、当該株式等をその内国法人若しくはその特殊関係者に対し、又はこれらの者若しくはその依頼する者のあつせんにより譲渡をすることによる所得

(a)Income arising from collecting the same issues of shares, etc. of a domestic corporation and transferring the said shares, etc., by using his/her position as the owner thereof, to the domestic corporation or its specially-related persons or under an agreement made by the domestic corporation or its specially-related persons or a person commissioned by them

ロ内国法人の特殊関係株主等である非居住者が行うその内国法人の株式等の譲渡による所得

(b)Income arising from the transfer of shares, etc. of a domestic corporation by a nonresident who is a specially-related shareholder, etc. of the domestic corporation

四不動産関連法人の株式（出資及び投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口（第九項において「投資口」という。）を含む。第八項及び第九項において同じ。）の譲渡による所得

(iv)Income arising from the transfer of shares (including capital contributions and units of investments prescribed in Article 2(14) (Definitions) of the Act on Investment Trust and Investment Corporation (hereinafter referred to as "units of investment" in paragraph (9)); the same shall apply in paragraph (8) and paragraph (9)) of a real estate-related corporation

五第二百八十条第二項第六号又は第十三号に掲げる株式若しくは出資又は権利の譲渡による所得

(v)Income arising from the transfer of shares, capital contributions, or rights listed in Article 280(2)(vi) or (xiii)

六前各号に掲げるもののほか、非居住者が国内に滞在する間に行う国内にある資産の譲渡による所得

(vi)In addition to what is listed in the preceding items, income arising from the transfer of assets located in Japan that is conducted during the period when a nonresident stays in Japan

七第二百八十一条（国内に源泉がある所得）に規定する所得

(vii)Income prescribed in Article 281 (Income Whose Source is Located in Japan)

２前項第三号イに規定する株式等の買集めとは、金融商品取引所（金融商品取引法第二条第十六項（定義）に規定する金融商品取引所をいう。第九項において同じ。）又は同条第十三項に規定する認可金融商品取引業協会がその会員（同条第十九項に規定する取引参加者を含む。）に対し特定の銘柄の株式につき価格の変動その他売買状況等に異常な動きをもたらす基因となると認められる相当数の株式の買集めがあり、又はその疑いがあるものとしてその売買内容等につき報告又は資料の提出を求めた場合における買集めその他これに類する買集めをいう。

(2)The collection of shares, etc. prescribed in item (iii)(a) of the preceding paragraph shall be a collection in the case where a financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2(16) (Definitions) of the Financial Instruments and Exchange Act; the same shall apply in paragraph (9)) or the approved financial instruments firms association prescribed in paragraph (13) of the said Article has requested a member thereof (including a trading participant prescribed in paragraph (19) of the said Article) to submit a report or materials with regard to the details of his/her buying and selling as there has been or is suspected to have been a collection of a considerable number of shares that may cause fluctuations in the value of specified issues of shares or other abnormal movements in trading status, or another collection similar thereto.

３第一項第三号イに規定する特殊関係者とは、同号イの内国法人の役員又は主要な株主等（同号イに規定する株式等の買集めをした者から当該株式等を取得することによりその内国法人の主要な株主等となることとなる者を含む。）、これらの者の親族、これらの者の支配する法人、その内国法人の主要な取引先その他その内国法人とこれらに準ずる特殊の関係のある者をいう。

(3)The specially-related persons prescribed in paragraph (1)(iii)(a) shall be an officer or a major shareholder, etc. of a domestic corporation (including a person who will become a major shareholder, etc. of the domestic corporation by obtaining shares, etc. prescribed in (a) of the said item from a person who has collected the said shares, etc.) referred to in (a) of the said item, a relative of such persons, a corporation managed by such persons, a major business client of the domestic corporation or any other person who has equivalent special relationships with the domestic corporation.

４第一項第三号ロに規定する特殊関係株主等とは、次に掲げる者をいう。

(4)The specially-related shareholder, etc. prescribed in paragraph (1)(iii)(b) shall be a person listed as follows:

一第一項第三号ロの内国法人の一の株主等

(i)A single shareholder, etc. of the domestic corporation referred to in paragraph (1)(iii)(b)

二当該一の株主等と法人税法施行令第四条（同族関係者の範囲）に規定する特殊の関係その他これに準ずる関係のある者

(ii)A person who has special relationships prescribed in Article 4 of the Ordinance for Enforcement of the Corporation Tax Act (Scope of Persons or Corporations Connected with Basic Shareholders) or other equivalent relationships with the said single shareholder, etc.

三当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第三号ロの内国法人の株式等につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）

(iii)A person who will fall under the category of a shareholder, etc. with regard to the shares, etc. of a domestic corporation referred to in paragraph (1)(iii)(b) which belong to partnership property pertaining to a partnership contract (including the following partnership contracts) concluded by the said single shareholder, etc. (excluding persons listed in the preceding two items):

イ当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約

(a)A partnership contract concluded by a partnership (including those similar thereto; hereinafter the same shall apply in this paragraph) under a partnership contract concluded by the said single shareholder, etc.

ロイ又はハに掲げる組合契約による組合が締結している組合契約

(b)A partnership contract concluded by a partnership under a partnership contract listed in (a) or (c)

ハロに掲げる組合契約による組合が締結している組合契約

(c)A partnership contract concluded by a partnership under a partnership contract listed in (b)

５前項及び第十項に規定する組合契約とは次の各号に掲げる契約をいい、これらの規定に規定する組合財産とは当該各号に掲げる契約の区分に応じ当該各号に定めるものをいう。

(5)The partnership contract prescribed in the preceding paragraph and paragraph (10) shall be a contract listed as follows, and the partnership property prescribed in these provisions shall be what is prescribed in the following items in accordance with the contract categories listed in the said respective items:

一民法第六百六十七条第一項（組合契約）に規定する組合契約同法第六百六十八条（組合財産の共有）に規定する組合財産

(i)A partnership contract prescribed in Article 667(1) (Partnership Contracts) of the Civil Code:Partnership property prescribed in Article 668 (Joint Ownership in Partnership Property) of the said Act

二投資事業有限責任組合契約に関する法律第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約同法第十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産

(ii)An investment limited partnership contract prescribed in Article 3(1) (Investment Limited Partnership Contracts) of the Act on Investment Limited Partnership Contracts:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Act on Investment Limited Partnership Contracts

三有限責任事業組合契約に関する法律第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約同法第五十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産

(iii)A limited liability business partnership contract prescribed in Article 3(1) (Limited Liability Business Partnership Contracts) of the Act on Limited Liability Business Partnership Contracts:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 56 (Mutatis Mutandis Application of the Civil Code) of the Act on Limited Liability Business Partnership Contracts

四外国における前三号に掲げる契約に類する契約（以下この号において「外国組合契約」という。）当該外国組合契約に係る前三号に規定する組合財産に類する財産

(iv)A contract similar to contracts listed in the preceding three items in foreign states (hereinafter referred to a "partnership contract in foreign states" in this item):Property similar to the partnership property prescribed in the preceding three items pertaining to the said partnership contract in foreign states

６第一項第三号ロに規定する株式等の譲渡は、次に掲げる要件を満たす場合の同号ロの非居住者の当該譲渡の日の属する年（以下この項及び第九項において「譲渡年」という。）における第二号に規定する株式又は出資の譲渡に限るものとする。

(6)The transfer of shares, etc. prescribed in paragraph (1)(iii)(b) shall be limited to the transfer of shares or capital contributions prescribed in item (ii) in the year containing the date of the said transfer by the nonresident referred to in item (iii)(b) of the said paragraph (hereinafter referred to as the "year containing the date of transfer" in this paragraph and paragraph (9)) in the case satisfying the following requirements:

一譲渡年以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資（次号及び次項において「発行済株式等」という。）の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資（当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。）を所有していたこと。

(i)At any time within three years prior to the final day of the year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1)(iii)(b) owned the domestic corporation's issued shares or capital contributions (referred to as "issued shares, etc." in the next item and next paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the said specially-related shareholder, etc. is a person listed in paragraph (4)(iii), such issued shares or capital contributions shall be limited to those that belong to partnership property; the same shall apply in the next item and next paragraph).

二譲渡年において、第一項第三号ロの非居住者を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五以上に相当する数又は金額の株式又は出資の譲渡をしたこと。

(ii)In the year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1)(iii)(b), including the nonresident referred to in (b) of the said item, transferred shares or capital contributions which are equivalent to five percent or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.

７次の各号に掲げる場合のいずれかに該当するときは、第一項第三号ロの非居住者を含む同号ロの内国法人の特殊関係株主等が前項第二号に掲げる要件を満たす同号に規定する株式又は出資の譲渡をしたものとして、同項の規定を適用する。

(7)In the case falling under any of the following items, the provisions of the preceding paragraph shall be applied by deeming that a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1)(iii)(b) including the nonresident referred to in (b) of the said item has transferred shares or capital contributions prescribed in item (ii) of the preceding paragraph that satisfy the requirements listed in the said item:

一第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法人税法第二条第十二号の九（定義）に規定する分割型分割（以下この号において「分割型分割」という。）のうち次のいずれかに該当するものにより同条第十二号の三に規定する分割承継法人（以下この号において「分割承継法人」という。）の株式、第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割承継親法人（以下この号において「分割承継親法人」という。）の株式その他の資産の交付を受けた場合において、当該分割型分割に係る同条第二項に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。

(i)Where the nonresident referred to in paragraph (1)(iii)(b) has received, through a split-off-type company split prescribed in Article 2(xii)-9 (Definitions) of the Corporation Tax Act (hereinafter referred to as a "split-off-type company split" in this item) of the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the nonresident owns, which falls under any of the following cases of company splits, a delivery of shares of a succeeding corporation in a company split prescribed in Article 2(xii)-3 of the said Act (hereinafter referred to as a "succeeding corporation in a company split" in this item), shares of a succeeding parent corporation in a company split prescribed in Article 113(1) (Acquisition Cost for Shares, etc. Acquired through Split-Off-Type Company Split) (hereinafter referred to as a "succeeding parent corporation in a company split" in this item) or other assets, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 113(2) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more:

イ分割型分割に係る法人税法第二条第十二号の二に規定する分割法人（以下この号において「分割法人」という。）の株主等に当該分割型分割に係る分割承継法人の株式（出資を含む。以下この号において同じ。）又は分割承継親法人の株式のいずれか一方の株式以外の資産（当該株主等に対する株式に係る剰余金の配当又は利益の配当として交付がされた同条第十二号の九に規定する分割対価資産以外の金銭その他の資産を除く。）が交付される分割型分割

(a)A split-off-type company split wherein a shareholder, etc. of the split corporation prescribed in Article 2(xii)-2 of the Corporation Tax Act (hereinafter referred to as the "split corporation" in this item) involved in the split-off type company split is provided with assets other than the shares (including capital contributions; hereinafter the same shall apply in this item) of the succeeding corporation in a company split or shares of the succeeding parent corporation in a company split involved in the said split-off-type company split (excluding money and other assets provided for the said shareholder, etc. as a dividend of surplus or dividend of profit pertaining to shares, except for assets as a consideration for a company split prescribed in Article 2(xii)-9 of the said Act)

ロ分割型分割に係る分割承継法人の株式又は分割承継親法人の株式が当該分割型分割に係る分割法人の株主等の有する当該分割法人の株式の数（出資にあつては、金額）の割合に応じて交付されない分割型分割

(b)A split-off-type company split wherein the shares of the succeeding corporation in a company split or shares of the succeeding parent corporation in a company split involved in the said split-off-type company split are not provided in proportion to the number of shares (or the amount of capital contributions) of the split corporation involved in the said split-off-type company split that are held by each shareholder, etc. of the said split corporation

二第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の資本の払戻し（法第二十五条第一項第三号（配当等とみなす金額）に規定する資本の払戻しをいう。）又は解散による残余財産の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十四条第一項（資本の払戻し等があつた場合の株式等の取得価額）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。

(ii)Where the nonresident referred to in paragraph (1)(iii)(b) has received the delivery of money or other assets as the return of the capital (meaning the return of the capital prescribed in Article 25(1)(iii) (The Amount Deemed to be the Amount of Distributions, etc.) of the Act) or the distribution of residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1)(iii)(b) which had issued shares or capital contributions that the nonresident owns, when the rate obtained by multiplying the rate pertaining to the said return, etc. prescribed in Article 114(1) (Acquisition Cost in the Case of the Return, etc. of the Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said return, etc. is five percent or more.

８第一項第四号に規定する不動産関連法人とは、その有する資産の価額の総額のうちに次に掲げる資産の価額の合計額の占める割合が百分の五十以上である法人をいう。

(8)The real estate-related corporation prescribed in paragraph (1)(iv) shall be a corporation for which the rate of the sum of the values of the following assets accounts for 50 percent or more of the total amount of its gross assets:

一国内にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）

(i)Land, etc. located in Japan (meaning land or the right on land, buildings and facilities attached thereto, or structures; hereinafter the same shall apply in this paragraph)

二その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式

(ii)Shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets

三前号又は次号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前号に掲げる株式に該当するものを除く。）

(iii)Shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the next item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the next item among the total amount of its gross assets is 50 percent or more)

四前号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前二号に掲げる株式に該当するものを除く。）

(iv)Shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item among the total amount of its gross assets is 50 percent or more)

９第一項第四号に規定する株式の譲渡は、次に掲げる株式（投資口を含む。以下この項において同じ。）又は出資の譲渡に限るものとする。

(9)The transfer of shares (including units of investment; hereinafter the same shall apply in this paragraph) prescribed in paragraph (1)(iv) shall be limited to the transfer of shares or capital contributions listed as follows:

一譲渡年の前年の十二月三十一日（以下この項において「基準日」という。）において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人にあつては、発行済みの投資口）又は出資（当該不動産関連法人が有する自己の株式又は出資を除く。次号において「発行済株式等」という。）の総数又は総額の百分の五を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡

(i)The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by an Ordinance of the Ministry of Finance as being similar thereto; referred to as "listed shares, etc." in the next item) had owned, on December 31st of the year preceding the year containing the date of transfer (hereinafter referred to as the "base date" in this paragraph), the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the said real estate-related corporation's issued shares (or issued units of investment in the case of an investment corporation prescribed in Article 2(12) of the Act on Investment Trust and Investment Corporation) or capital contributions (excluding own shares or capital contributions that the said real estate-related corporation owns; referred to as "issued shares, etc." in the next item) and the person who transferred the shares or capital contributions is the said specially-related shareholder, etc.

二基準日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡

(ii)The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the base date, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the said real estate-related corporation's issued shares, etc. (in the case where the said specially-related shareholder, etc. is a person listed in item (iii) of the next paragraph, limited to those that belong to partnership property referred to in the said item) and the person who transferred the shares or contributions is the said specially-related shareholder, etc.

１０前項に規定する特殊関係株主等とは、次に掲げる者をいう。

(10)The specially-related shareholder, etc. prescribed in the preceding paragraph shall be a person listed as follows:

一第一項第四号の不動産関連法人の一の株主等

(i)A single shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv)

二当該一の株主等と法人税法施行令第四条に規定する特殊の関係その他これに準ずる関係のある者

(ii)A person who has special relationships prescribed in Article 4 of the Ordinance for Enforcement of the Corporation Tax Act or other equivalent relationships with the said single shareholder, etc.

三当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第四号の不動産関連法人の株式につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）

(iii)A person (excluding those listed in the preceding two items) who will fall under the category of a shareholder, etc. with regard to shares of the real estate-related corporation referred to in paragraph (1)(iv) which belong to partnership property pertaining to a partnership contract (including those listed as follows) concluded by the said single shareholder, etc.

イ当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約

ロイ又はハに掲げる組合契約による組合が締結している組合契約

(b)A partnership contract concluded by a partnership under a partnership contract listed in (a) or (c)

ハロに掲げる組合契約による組合が締結している組合契約

(c)A partnership contract concluded by a partnership under a partnership contract listed in (b)

第二節　非居住者に対する所得税の総合課税

Section 2 Comprehensive Income Taxation on Nonresidents

第一款　課税標準、税額等の計算

Subsection 1 Calculation of Tax Base, Tax Amount, etc.

（非居住者の総合課税に係る所得税の課税標準等の計算）

(Calculation of the Tax Base, etc. of Comprehensive Income Tax on Nonresidents)

第二百九十二条非居住者の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税の課税標準及び税額につき、同条の規定により次の各号に掲げる法の規定に準じて計算する場合には、当該各号に定めるところによる。

Article 292(1)When calculating the tax base and tax amount of comprehensive income tax prescribed in Article 165 (Calculation of the Tax Base, Tax Amount, etc. of Comprehensive Income Tax) of the Act imposed on a nonresident in accordance with the provisions of the Act listed in the following items pursuant to the provision of the said Article, the provisions of the said respective items shall be applicable:

一法第二十四条（配当所得）同条第二項に規定する株式その他配当所得を生ずべき元本は、非居住者の有する当該元本で法第百六十一条第五号（国内源泉所得）に掲げる配当等を生ずべきものに限るものとする。

(i)Article 24 (Dividend Income) of the Act:The shares and other principal that is to yield dividend income prescribed in paragraph (2) of the said Article shall be limited to such principal held by a nonresident that is to yield dividend, etc. listed in Article 161(v) (Domestic Source Income) of the Act.

二法第三十条（退職所得）同条第三項に規定する退職所得控除額は、同項各号に掲げる金額のうち同条第一項の退職手当等を受ける者が居住者であつた期間内に行つた勤務その他の人的役務の提供（第二百八十五条第三項（国内における勤務等とみなされるもの）に規定する勤務その他の人的役務の提供を含む。）に対応する部分の金額に限るものとする。

(ii)Article 30 (Retirement Income) of the Act:The amount of deduction for retirement income prescribed in paragraph (3) of the said Article shall be limited to the part of the amount listed in each item of the said paragraph which corresponds to the work and other provision of personal services (including the work and other provision of personal services prescribed in Article 285(3) (Work, etc. Deemed to Be Carried Out in Japan)) which has been carried out by a person who receives a retirement allowance, etc. set forth in paragraph (1) of the said Article during the period when the person has been a resident

三法第四十五条（家事関連費等の必要経費不算入等）同条第一項第二号から第五号までに規定する租税又は延滞金若しくは加算金（以下この号において「所得税等」という。）は、外国又はその地方公共団体により課される所得税等に相当するものを含むものとする。

(iii)Article 45 (Exclusion from Necessary Expenses of Expenses Relating to House Keeping, etc.) of the Act:The taxes or delinquent charges or penalties imposed by local governments prescribed in paragraph (1)(ii) to (v) of the said Article (hereinafter referred to as "income tax, etc." in this item) shall include equivalents with income tax, etc. that are imposed by foreign states or local governments thereof.

四法第四十七条（たな卸資産の売上原価等の計算及びその評価の方法）同条第一項に規定するたな卸資産は、非居住者のたな卸資産のうち国内にあるものに限るものとする。

(iv)Article 47 (Calculation of the Cost of Sales of Inventory Assets, etc. and Method of Valuation Thereof) of the Act:The inventory assets prescribed in paragraph (1) of the said Article shall be limited to the nonresident's inventory assets located in Japan.

五法第四十九条（減価償却資産の償却費の計算及びその償却の方法）同条第一項に規定する減価償却資産は、非居住者の減価償却資産のうち国内にあるものに限るものとする。

(v)Article 49 (Calculation of the Depreciation Allowance of Depreciable Assets and Method of Depreciation Thereof) of the Act:The depreciable assets prescribed in paragraph (1) of the said Article shall be limited to the nonresident's depreciable assets located in Japan.

六法第五十条（繰延資産の償却費の計算及びその償却の方法）同条第一項に規定する繰延資産は、非居住者の繰延資産のうち、その者が国内において行なう事業に帰せられるもの又はその者の国内にある資産に係るものに限るものとする。

(vi)Article 50 (Calculation of the Depreciation Allowance of Deferred Assets and Method of Depreciation Thereof) of the Act:The deferred assets prescribed in paragraph (1) of the said Article shall be limited to the nonresident's deferred assets attributable to the business that the nonresident conducts in Japan or those pertaining to the nonresident's assets located in Japan.

七法第五十一条（資産損失の必要経費算入）同条第一項及び第四項に規定する資産並びに同条第三項に規定する山林は、非居住者の有するこれらの資産及び山林のうちこれらの規定に規定する損失が生じた時において国内にあつたものに限るものとし、同条第二項に規定する売掛金、貸付金、前渡金その他これらに準ずる債権（以下この号において「売掛金等」という。）は、非居住者が国内において行う同項に規定する事業に係る売掛金等に限るものとする。

(vii)Article 51 (Inclusion in Necessary Expenses of Loss on Assets) of the Act:the assets prescribed in paragraph (1) and paragraph (4) of the said Article and the forests prescribed in paragraph (3) of the said Article shall be limited to assets and forests held by a nonresident that existed in Japan at the time when the losses prescribed in these provisions occurred, and the accounts receivable, loans, advance payments or any other claims equivalent thereto prescribed in paragraph (2) of the said Article (hereinafter referred to as "accounts receivable, etc." in this item) shall be limited to accounts receivable, etc. pertaining to a business prescribed in the said paragraph which a nonresident conducts in Japan.

八法第五十二条（貸倒引当金）同条第一項に規定する貸金等は、非居住者が国内において行う同項に規定する事業に係る当該貸金等に限るものとする。

(viii)Article 52 (Reserve for Bad Debts) of the Act:The credits qualifying for a bad debts reserve, etc. prescribed in paragraph (1) of the said Article shall be limited to such credits qualifying for a bad debts reserve, etc. pertaining to a business prescribed in the said paragraph which a nonresident conducts in Japan.

九法第五十三条（返品調整引当金）同条第一項に規定する事業に係る棚卸資産の販売は、非居住者が国内において行う同項に規定する事業に係る棚卸資産（法第六十五条第三項（延払条件付販売等）に規定する延払条件付販売等に係る棚卸資産で、その収入金額及び費用の額につき同条第一項本文又は第二項の規定の適用を受けたものを除く。）の販売に限るものとする。

(ix)Article 53 (Reserve for Loss on Goods Unsold) of the Act:The sales of inventory assets pertaining to the business prescribed in paragraph (1) of the said Article shall be limited to the sales of the inventory assets pertaining to a business prescribed in the said paragraph which a nonresident conducts in Japan (excluding inventory assets pertaining to sales on a deferred payment basis prescribed in Article 65(3) (Sales on Deferred Payment Basis, etc.) of the Act, for which the provisions of the main clause of paragraph (1) or paragraph (2) of the said Article have been applied regarding the amount of revenue and expenses thereof).

十法第五十四条（退職給与引当金）同条第一項に規定する使用人は、非居住者の使用人のうちその非居住者が国内において行なう同項に規定する事業のために国内において常時勤務する者に限るものとする。

(x)Article 54 (Reserve for Retirement Allowance) of the Act:The employees prescribed in paragraph (1) of the said Article shall be limited to the nonresident's employees who work full time in Japan for a business prescribed in the said paragraph which the nonresident conducts in Japan.

十一法第五十七条の二（給与所得者の特定支出の控除の特例）同条第二項に規定する特定支出は、同項に規定する支出のうち国内において行う勤務その他の人的役務の提供（第二百八十五条第一項各号に掲げる勤務その他の人的役務の提供を含む。）に対応する部分に限るものとする。

(xi)Article 57-2 (Special Provisions for Deduction of Specific Expenditure of Employment Income Earners) of the Act:The specific expenditure prescribed in paragraph (2) of the said Article shall be limited to the part of the expenditure prescribed in the said paragraph which corresponds to the work and other provision of personal services carried out in Japan (including the work and other provision of personal services prescribed in the items of Article 285(3)).

十二法第五十八条（固定資産の交換の場合の譲渡所得の特例）同条第一項に規定する取得資産及び譲渡資産は、同項に規定する交換の時において国内にある固定資産に限るものとする。

(xii)Article 58 (Special Provisions for Capital Gains in the case of Exchange of Fixed Assets) of the Act:The acquired assets and transferred assets prescribed in paragraph (1) of the said Article shall be limited to fixed assets that exist in Japan at the time of the exchange prescribed in the said paragraph.

十三法第六十二条（生活に通常必要でない資産の災害による損失）同条第一項に規定する生活に通常必要でない資産は、法第百六十四条第一項第一号から第三号まで（非居住者に対する課税の方法）に掲げる非居住者の有する当該資産のうち国内にあるもの及び同項第四号に掲げる非居住者の有する当該資産のうちその譲渡により生ずべき所得が同号に掲げる国内源泉所得に該当するものに限るものとする。

(xiii)Article 62 (Disastrous Loss of Assets Not Necessary for Maintenance of Ordinary Livelihood) of the Act:The assets not necessary for maintenance of an ordinary livelihood prescribed in paragraph (1) of the said Article shall be limited to such assets listed in Article 164(1)(i) to (iii) (Method of Taxation on Nonresidents) of the Act held by a nonresident which are located in Japan, and such assets listed in Article 164(1)(iv) of the Act held by a nonresident the transfer of which shall yield income that falls under the category of domestic source income listed in Article 164(1)(iv) of the Act

十四法第六十五条同条第一項に規定する延払条件付販売等は、非居住者が国内において行う事業に係る当該延払条件付販売等に限るものとする。

(xiv)Article 65 of the Act:The sale on a deferred payment basis, etc. prescribed in paragraph (1) of the said Article shall be limited to the sale on a deferred payment basis, etc. pertaining to a business which a nonresident conducts in Japan.

十五法第六十七条の二（リース取引に係る所得の金額の計算）同条第一項に規定するリース取引は、非居住者が国内において行う事業又は非居住者の国内にある資産に係る当該リース取引に限るものとする。

(xv)Article 67-2 of the Act (Calculation of the Amount of Income from Lease Transaction):The lease transaction prescribed in paragraph (1) of the said Article shall be limited to the lease transaction pertaining to the business conducted by a nonresident in Japan or the assets held by a nonresident in Japan

十六法第七十二条（雑損控除）同条第一項に規定する災害又は盗難若しくは横領による損失は、非居住者の有する資産のうち国内にあるものについて生じた当該損失に限るものとする。

(xvi)Article 72 (Deduction of Casualty Losses) of the Act:The losses from a disaster or theft or embezzlement prescribed in paragraph (1) of the said Article shall be limited to such losses that occurred to assets held by a nonresident that are located in Japan.

２非居住者の法第百六十五条に規定する総合課税に係る所得税の課税標準及び税額につき、同条の規定により前編第一章、第二章及び第四章（居住者に係る課税標準の計算等）の規定に準じて計算する場合には、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、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。

(2)When calculating the tax base and tax amount of comprehensive income tax prescribed in Article 165 of the Act imposed on a nonresident in accordance with the provisions of Part II, Chapter I, Chapter II and Chapter IV (Calculation of the Tax Base, etc. for Residents) pursuant to the provision of the said Article, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of the said table shall be deemed to be replaced with the terms listed in the right-hand column of the said table, respectively.

第六十四条第二項（確定給付企業年金規約等に基づく掛金等の取扱い） Article 64(2) (Treatment of Installments, etc. under the Constitution for Defined Benefit Corporate Pension Plan, etc.)	支出した金額 the amount paid	支出した金額（非居住者の使用人のうちその非居住者の国内において行う事業のために国内において常時勤務する者を同項各号に規定する被共済者、加入者、受益者等、企業型年金加入者又は信託の受益者等として支出した金額 the amount paid (the amount paid by deeming that an employee of a nonresident who works full-time in Japan for a business that the nonresident conducts in Japan is a recipient of mutual aid, participant, beneficiary, etc., participant in a corporate pension plan, or beneficiary, etc. of a trust
	価額） value of these shares as of that time)	価額）で、その国内において常時勤務する期間に係る部分に限る。） value of these shares as of that time); limited to the part pertaining to the period of full-time employment in Japan)
第八十二条の四第二項（勤労者財産形成基金契約に基づいて支出された信託金等の取扱い） Article 82-4(2) (Treatment of Trust Money, etc. Paid under Workers' Property Accumulation Fund Contracts)	その支出した金額 the amount paid	その支出した金額（非居住者の使用人のうちその非居住者の国内において行う事業のために国内において常時勤務する者を同項に規定する信託の受益者等又は勤労者として支出した金額で、その国内において常時勤務する期間に係る部分に限る。） the amount paid (the amount paid by deeming that an employee of a nonresident who works full-time in Japan for a business that the nonresident conducts in Japan is a beneficiary, etc. of a trust or worker prescribed in the said paragraph; limited to the part pertaining to the period of full-time employment in Japan
第九十九条第一項（たな卸資産の評価の方法） Article 99(1) (Methods for Valuating Inventory Assets)	掲げる方法）とする。 shall be the methods listed as follows:	掲げる方法）とする。この場合において、当該たな卸資産のうちに非居住者が国外に有していた資産で国内に移入したもの（以下この項において「移入資産」という。）があるときは、当該移入資産については、その移入の時においてその者が当該移入資産を取得したものとして、この款の規定を適用する。 shall be the methods listed as follows. In this case, when the said inventory assets contain assets that a nonresident owned outside Japan but has now transferred to Japan (hereinafter referred to as "transferred assets" in this paragraph), the provisions of this Division shall be applied to the said transferred assets by deeming that the nonresident acquired the said transferred assets at the time of the transfer:
第百条第二項（たな卸資産の評価の方法の選定） Article 100(2) (Selection of Methods for Valuating Inventory Assets)	事業を開始し commenced the business	事業を国内において開始し commenced the business in Japan
第百三条第一項第一号（たな卸資産の取得価額） Article 103(1)(i) (Acquisition Cost for Inventory Assets)	購入したたな卸資産 inventory assets purchased	購入したたな卸資産（第九十九条第一項（たな卸資産の評価の方法）に規定する移入資産のうち国外で購入したものを含む。） inventory assets purchased (including transferred assets prescribed in Article 99(1) (Methods for Valuating Inventory Assets) that were purchased outside Japan)
第百三条第一項第三号 Article 103(1)(iii)	取得したたな卸資産 inventory assets acquired	取得したたな卸資産（第九十九条第一項に規定する移入資産のうち第一号に規定するもの以外のものを含む。） inventory assets acquired (including transferred assets prescribed in Article 99(1) that are other than those prescribed in item (i))
第百二十条第一項及び第百二十条の二第一項（減価償却資産の償却の方法） Article 120(1) and Article 120-2(1) (Methods for Depreciating Depreciable Assets)	当該各号に定める方法とする。 shall be the methods prescribed in the said respective items:	当該各号に定める方法とする。この場合において、当該減価償却資産のうちに非居住者が国外に有していた資産で国内に移入したもの（以下この項において「移入資産」という。）があるときは、当該移入資産については、その移入の時においてその者が当該移入資産を取得したものとして、この款、第百三十八条（少額の減価償却資産の取得価額の必要経費算入）及び第百三十九条（一括償却資産の必要経費算入）の規定を適用する。 shall be the methods prescribed in the said respective items. In this case, when the said depreciable assets contain assets that a nonresident owned outside Japan but has now transferred to Japan (hereinafter referred to as "transferred assets" in this paragraph), the provisions of this Division, Article 138 (Inclusion in Necessary Expenses of Acquisition Costs for Small Amounts of Depreciable Assets), and Article 139 (Inclusion in Necessary Expenses of Lump-Sum Depreciable Assets) shall be applied to the said transferred assets by deeming that the nonresident acquired the said transferred assets at the time of the transfer:
第百二十三条第二項第一号及び第二号（減価償却資産の償却の方法の選定） Article 123(2)(i) and (ii) (Selection of Methods for Depreciating Depreciable Assets)	業務を開始した commenced the operations	業務を国内において開始した commenced the operations in Japan
第百二十三条第二項第三号 Article 123(2)(iii)	事業所を設けた居住者 resident who has established a new place of business	国内に事業所を設けた非居住者（第一号に該当するものを除く。） nonresident (excluding those falling under item (i)) who has established a new place of business in Japan
第百二十六条第一項第五号（減価償却資産の取得価額） Article 126(1)(v) (Acquisition Cost for Depreciable Assets)	取得した減価償却資産 depreciable assets acquired	取得した減価償却資産（第百二十条第一項に規定する移入資産及び第百二十条の二第一項に規定する移入資産を含む。） depreciable assets (including transferred assets prescribed in Article 120(1) and transferred assets prescribed in Article 120-2(1)) acquired
第百三十二条第一項（年の中途で業務の用に供した減価償却資産等の償却費の特例） Article 132(1) (Special Provisions for Depreciation Allowance of Depreciable Assets, etc. Used for Operations before the End of Each Year)	業務の用 used for the operations	業務で国内において行うものの用 used for the operations performed in Japan
第百三十五条（非事業用資産を業務の用に供した場合の償却費の計算の特例） Article 135 (Special Provisions for Calculation of Depreciation Allowance in the case of Non-Business Assets Being Used for Operations)	減価する資産 assets to be depreciated	減価する資産のうち国内にあるもの assets to be depreciated that are located in Japan
	業務の用 used for the operations	業務で国内において行なうものの用 used for the operations performed in Japan
第百三十七条第一項第一号（繰延資産の償却費の計算） Article 137(1)(i) (Calculation of Depreciation Allowance of Deferred Assets)	生ずべき業務 operations yielding real estate income, business income, timber income or miscellaneous income	生ずべき業務で国内において行なうもの operations yielding real estate income, business income, timber income or miscellaneous income that are performed in Japan
第百三十九条第一項及び第二項（一括償却資産の必要経費算入） Article 139(1) and (2) (Inclusion in Necessary Expenses of Lump-Sum Depreciable Assets)	業務の用 used for the operations	業務で国内において行なうものの用 used for the operations performed in Japan

３国内及び国外の双方にわたつて不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう非居住者が第二百七十九条第三項各号（補助的行為等）に掲げる行為をする場合には、その者の国内において行なう当該業務の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその者の国外において行なう当該業務の部門に帰せられるものとして支払う金額は、その者の国内において行なう当該業務に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、それぞれ総収入金額又は必要経費に算入しない。

(3)Where a nonresident who conducts, both in and outside Japan, a business consisting of operations yielding real estate income, business income, timber income or miscellaneous income, conducts any of the acts listed in the items of Article 279(3) (Supplementary Acts, etc.), the amount that a department of the nonresident which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount of money that the said department pays as expenses related to the said acts attributable to a department of the nonresident which performs the said operations outside Japan shall not be included in gross revenue or necessary expenses, respectively, when calculating the amount of the nonresident's real estate income, business income, timber income or miscellaneous income pertaining to the said operations performed in Japan.

第二款　申告、納付及び還付

Subsection 2 Filing of Return, Payment and Refund

（申告、納付及び還付）

(Filing of Return, Payment and Refund)

第二百九十三条法第百六十六条（非居住者に対する準用）において準用する法第二編第五章（居住者に係る申告、納付及び還付）の規定の適用に係る事項については、前編第五章（居住者に係る申告、納付及び還付）の規定を準用する。

Article 293With regard to the matters for the application of the provisions of Part II, Chapter V (Filing of Return, Payment and Refund in the case of Residents) as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Act, the provisions of Part II, Chapter V (Filing of Return, Payment and Refund in the case of Residents) shall apply mutatis mutandis.

第三款　更正の請求の特例

Subsection 3 Special Provisions for Request for Reassessment

（更正の請求の特例）

(Special Provisions for Request for Reassessment)

第二百九十四条法第百六十七条（非居住者に対する準用）において準用する法第二編第六章（居住者に係る更正の請求の特例）の規定の適用に係る事項については、前編第六章（居住者に係る更正の請求の特例）の規定を準用する。

Article 294With regard to the matters for the application of the provisions of Part II, Chapter VI of the Act (Special Provisions for Request for Reassessment in the case of Residents) as applied mutatis mutandis pursuant to Article 167 (Application Mutatis Mutandis to Nonresidents) of the Act, the provisions of Part II, Chapter VI (Special Provisions for Request for Reassessment in the case of Residents) shall apply mutatis mutandis.

第四款　更正及び決定

Subsection 4 Reassessment and Determination

（更正及び決定）

(Reassessment and Determination)

第二百九十五条法第百六十八条（非居住者に対する準用）において準用する法第二編第七章（居住者に係る更正及び決定）の規定の適用に係る事項については、前編第七章（居住者に係る更正及び決定）の規定を準用する

Article 295With regard to the matters for the application of the provisions of Part II, Chapter VII of the Act (Reassessment and Determination in the case of Residents) as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the Act, the provisions of Part II, Chapter VII (Reassessment and Determination in the case of Residents) shall apply mutatis mutandis.

第三節　非居住者に対する所得税の分離課税

Section 3 Separate Taxation of Specific Income on Nonresidents

（生命保険契約等に基づく年金等に係る課税標準）

(Tax Base for Pension, etc. under Life Insurance Contracts, etc.)

第二百九十六条法第百六十九条第五号（分離課税に係る所得税の課税標準）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。

Article 296The amount calculated pursuant to the method specified by a Cabinet Order prescribed in Article 169(v) (Tax Base of Income Tax in the case of Separate Taxation) of the Act shall be the amount listed in each of the following items for the case listed in the relevant item:

一法第百六十九条第五号に規定する契約が第二百八十七条（年金に係る契約の範囲）に規定する生命保険契約等であつて年金のみを支払う内容のものである場合同号に規定する支払を受けるべき金額に第百八十三条第一項第二号（生命保険年金等に係る雑所得の金額の計算上控除する保険料等）に規定する割合を乗じて計算した金額

(i)Where the contract prescribed in Article 169(v) of the Act is a life insurance contract, etc. prescribed in Article 287 (Scope of Contracts for Pensions) that is only intended for payment of a pension:The amount calculated by multiplying the amount receivable prescribed in Article 169(v) of the Act by the ratio prescribed in Article 183(1)(ii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Life Insurance Pensions, etc.)

二法第百六十九条第五号に規定する契約が第二百八十七条に規定する生命保険契約等であつて年金のほか一時金を支払う内容のものである場合次に掲げる区分に応じそれぞれ次に定める金額

(ii)Where the contract prescribed in Article 169(v) of the Act is a life insurance contract, etc. prescribed in Article 287 that is intended for a lump sum payment in addition to payment of a pension:The amount specified below for the relevant case listed below:

イ法第百六十九条第五号に規定する支払を受けるべき金額が年金の金額であるとき。当該金額に第百八十三条第一項第三号の規定による計算をした後の同項第二号に規定する割合を乗じて計算した金額

(a)Where the amount receivable prescribed in Article 169(v) of the Act is the amount of a pension:The amount calculated by multiplying the said amount by the ratio prescribed in Article 183(1)(ii) that is obtained through the calculation prescribed in Article 183(1)(iii)

ロ法第百六十九条第五号に規定する支払を受けるべき金額が一時金の金額であるとき。第百八十三条第二項第三号の規定による計算をした後の同項第二号に規定する保険料又は掛金の総額

(b)Where the amount receivable prescribed in Article 169(v) of the Act is the amount of a lump sum payment:The total amount of insurance premiums or installments prescribed in Article 183(2)(ii) that is obtained through the calculation prescribed in Article 183(2)(iii)

三法第百六十九条第五号に規定する契約が第二百八十七条に規定する損害保険契約等である場合同号に規定する支払を受けるべき金額に第百八十四条第一項第二号（損害保険年金等に係る雑所得の金額の計算上控除する保険料等）に規定する割合を乗じて計算した金額

(iii)Where the contract prescribed in Article 169(v) of the Act is a casualty insurance contract, etc. prescribed in Article 287:The amount calculated by multiplying the amount receivable prescribed in Article 169(v) of the Act by the ratio prescribed in Article 184(1)(ii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Casualty Insurance Pensions, etc.)

（退職所得の選択課税による還付）

(Refund Due to Taxation on Retirement Income at the Taxpayer's Option)

第二百九十七条法第百七十三条第一項（退職所得の選択課税による還付）の規定による申告書を提出する場合において、同項第二号に掲げる所得税の額のうち源泉徴収をされたものがあるときは、当該申告書を提出する者は、当該申告書に、その源泉徴収をされた事実の説明となるべき財務省令で定める事項を記載した明細書を添附しなければならない。

Article 297(1)A person who files a return form pursuant to the provision of Article 173(1) (Refund Due to Taxation on Retirement Income at the Taxpayer's Option) of the Act shall, if any part of the amount of income tax listed in Article 173(1)(ii) of the Act has been withheld at source, attach to the said final return a written statement of the matters specified by an Ordinance of the Ministry of Finance that explain such withholding at source.

２前項の申告書を提出した者は、当該申告書の記載に係る同項に規定する所得税の額でその提出の時においてまだ納付されていなかつたものの納付があつた場合には、遅滞なく、その納付の日、その納付された所得税の額その他必要な事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。

(2)The person who has filed the return form set forth in the preceding paragraph shall, if any part of the amount of income tax prescribed in the said paragraph that is stated in the said return form had not yet been paid by the time of the filing but has been paid later, submit to the competent district director having jurisdiction over the place for tax payment, without delay, a written notice stating the date of payment, the amount of income tax paid and any other necessary matters.

３税務署長は、第一項の申告書の提出があつた場合には、当該申告書の記載に係る法第百七十三条第一項第三号に掲げる金額が過大であると認められる事由がある場合を除き、遅滞なく、同条第二項の規定による還付又は充当の手続をしなければならない。

(3)Where the return form set forth in paragraph (1) has been filed, the district director shall, without delay, perform the procedure for making a refund or appropriation pursuant to the provision of Article 173(2) of the Act, except where there is a reason to find the amount listed in Article 173(1)(iii) of the Act that is stated in the said return form to be in excess.

（外国法人に係る所得税の課税標準から除かれる国内源泉所得）

(Domestic Source Income Excluded from the Tax Base of Income Tax in the case of Foreign Corporations)

第三百三条の二法第百七十八条（外国法人に係る所得税の課税標準）に規定する政令で定める国内源泉所得は、次に掲げる国内源泉所得とする。

Article 303-2The domestic source income specified by a Cabinet Order prescribed in Article 178 (Tax Base of Income Tax in the case of Foreign Corporations) of the Act shall be the following domestic source income:

一映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供に係る法第百六十一条第二号（国内源泉所得）に掲げる対価で不特定多数の者から支払われるもの

(i)A consideration listed in Article 161(ii) (Domestic Source Income) of the Act for the provision of the services of motion picture or theatre artistes, musicians and any other entertainers, or professional athletes, which is paid by many and unspecified persons

二外国法人が有する土地若しくは土地の上に存する権利又は家屋（以下この号において「土地家屋等」という。）に係る法第百六十一条第三号に掲げる対価で、当該土地家屋等を自己又はその親族の居住の用に供するために借り受けた個人から支払われるもの

(ii)A consideration listed in Article 161(iii) of the Act for the land or any right on land or a house (hereinafter referred to as "land or house, etc." in this item) held by a foreign corporation, which is paid by an individual who has leased the said land or house, etc. for the purpose of using it as his/her own residence or his/her relative's residence.

（外国法人が課税の特例の適用を受けるための要件）

(Requirements for Foreign Corporations' Eligibility for the Application of the Special Provisions for Taxation)

第三百四条法第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）に規定する政令で定める要件は、次に掲げる要件とする。

Article 304The requirements specified by a Cabinet Order prescribed in Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) of the Act shall be the following requirements:

一法人税法第百四十九条第一項（外国普通法人となつた旨の届出）又は第百五十条第二項（公益法人等又は人格のない社団等の収益事業開始の届出）の規定による届出書を提出していること。

(i)The foreign corporation has submitted a written notice pursuant to the provisions of Article 149(1) (Notice of Acquisition of the Status of Foreign Ordinary Corporations) or Article 150(2) (Notice of the Commencement of Profit-Making Business by Corporations in the Public Interest, etc. or Associations or Foundations without Juridical Personality) of the Corporation Tax Act.

二会社法第九百三十三条第一項（外国会社の登記）又は民法第四十九条第一項（外国法人の登記）の規定による登記をすべき外国法人にあつては、その登記をしていること（会社法第九百三十三条第一項の規定による登記をしている法第百八十条第一項第一号に掲げる法人にあつては、会社法第九百三十三条第一項第二号に規定する営業所につきその登記をしていること。）。

(ii)Where the foreign corporation is one that shall make a registration pursuant to the provisions of Article 933(1) (Registration of Foreign Juridical Persons) of the Companies Act or Article 49(1) (Registration of Foreign Juridical Persons) of the Civil Code, the foreign corporation has made such registration (in the case of a corporation listed in Article 180(1)(i) of the Act that has made a registration pursuant to the provision of Article 933(1) of the Companies Act, the foreign corporation has made such registration with regard to its business office prescribed in Article 933(1)(ii) of the Companies Act).

三法第百八十条第一項の規定の適用を受けようとする同項各号に掲げる国内源泉所得が、法人税に関する法令（日本国が締結した所得に対する租税に関する二重課税防止のための条約を含む。）の規定により法人税を課される所得のうちに含まれるものであること。

(iii)The domestic source income listed in each item of Article 180(1) of the Act for which the foreign corporation seeks the application of the provision of Article 180(1) of the Act is included in the scope of income on which corporation tax shall be imposed pursuant to the provisions of laws and regulations concerning corporation tax (including a convention for the avoidance of double taxation with respect to taxes on income Japan has concluded).

四偽りその他不正の行為により所得税又は法人税を免れたことがないこと。

(iv)The foreign corporation has never evaded income tax or corporation tax by deception or other wrongful acts.

五法第百八十条第一項の規定の適用を受けるために同項の証明書を同項に規定する国内源泉所得の支払者に提示する場合において、当該支払者の氏名又は名称及びその住所、事務所、事業所その他当該国内源泉所得の支払の場所並びにその提示した年月日を帳簿に記録することが確実であると見込まれること。

(v)Where, for the purpose of seeking the application of the provision of paragraph (1) of Article 180 of the Act, the foreign corporation presents a certificate set forth in the said paragraph to the payer of domestic source income prescribed in the said paragraph, the foreign corporation is expected to record in books, without fail, the payer's name and domicile, office, place of business or any other place of payment of the relevant domestic source income, and the date on which the certificate is presented.

六法第百八十条第一項各号に掲げる法人の区分に応じ当該各号に定める国内源泉所得がその法人の国外にある本店又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法人税法の規定による申告を適正に行うため、その法人が、当該国内源泉所得の支払を受ける都度、その法人の同法第十七条第一号（外国法人の納税地）に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百六条第一項第一号（外国法人が課税の特例の要件に該当しなくなつた場合の手続等）において「納税地にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該納税地にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。

(vi)Where domestic source income specified in each item of Article 180(1) of the Act for the category of corporation listed in the relevant item is paid to the corporation's head office or other office, place of business or any other place equivalent thereto located outside Japan, the corporation is expected to, for the purpose of filing a proper return pursuant to the provisions of the Corporation Tax Act with regard to the relevant domestic source income, notify the corporation's office, place of business or any other place equivalent thereto prescribed in Article 17(i) (Place for Tax Payment of Foreign Corporations) of the said Act (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. at the place for tax payment" in this item, paragraph (1)(ii) of the next Article, and Article 306(1)(i) (Procedures Required Where Foreign Corporations No Longer Satisfy the Requirements under the Special Provisions for Taxation, etc.)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters of the said domestic source income, and record these matters in its books at the said office, etc. at the place for tax payment, without fail, on every occasion that it receives the said domestic source income.

（外国法人が課税の特例の適用を受けるための手続等）

(Procedures Required Where Foreign Corporations Seek the Application of the Special Provisions for Taxation)

第三百五条法第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）の証明書の交付を受けようとする法人は、次に掲げる事項を記載した申請書をその法人税の納税地の所轄税務署長に提出しなければならない。

Article 305(1)A corporation that intends to obtain a certificate set forth in Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) of the Act shall submit a written application stating the following matters to the competent district director having jurisdiction over the place for tax payment concerning corporation tax:

一その法人の名称及び本店又は主たる事務所の所在地

(i)The corporation's name and the location of its head office or principal office

二その法人の納税地にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名

(ii)The name and location of the corporation's office, etc. at the place for tax payment, and the name of the person representative of or any other person responsible for such office, etc.

三前条第一号に規定する届出書を提出した年月日及び同条第二号に規定する登記をした年月日（当該登記をすることができない法人については、そのできない事情の詳細）

(iii)The date on which the written notice prescribed in item (i) of the preceding Article has been submitted and the date on which the registration prescribed in item (ii) of the said Article has been made (in the case of a corporation that is unable to make the registration, the detailed statement of the reasons why it is unable to do so)

四前条第三号に掲げる要件に該当する事情の概要

(iv)The outline of the circumstances where the corporation satisfies the requirement listed in item (iii) of the preceding Article

五前条第五号の記録を確実に行う旨

(v)The statement that the corporation will keep the records set forth in item (v) of the preceding Article without fail

六前条第六号に規定する場合に該当するときは、その該当する事情並びに同号の通知及び記録を確実に行う旨

(vi)Where the corporation falls under the case prescribed in item (vi) of the preceding Article, the statement of the circumstances where it falls under the said case and the statement that it will give the notice and keep the records set forth in the said item

七その法人が国内において行う事業の内容が前条第一号の規定による届出書を提出した当時の当該事業の内容と異なつている場合には、その現在の事業の概要

(vii)Where the contents of the business currently conducted by the corporation in Japan are different from the contents of the said business as of the time when the written notice was submitted pursuant to the provision of item (i) of the preceding Article, the outline of the business currently conducted

八当該証明書により法第百八十条第一項の規定の適用を受けようとする国内源泉所得のうち主たるものの支払者の氏名又は名称、その住所、事務所、事業所その他当該国内源泉所得の支払の場所及びその支払のあて先並びに当該国内源泉所得の種類及び当該国内源泉所得の支払を受ける見込期間

(viii)The name of the payer of the principal domestic source income for which the corporation seeks the application of the provision of Article 180(1) of the Act by way of the certificate, the payer's domicile, office, place of business or any other place of payment of the said domestic source income and the recipient of the payment, as well as the type of the said domestic source income and the period during which payment of the said domestic source income is expected

九その法人が法第百八十条第一項第二号又は第三号に規定する外国法人に該当する場合には、当該証明書により同項の規定の適用を受けようとする国内源泉所得がその法人のこれらの号に掲げる国内源泉所得に該当する事情

(ix)Where the corporation falls under any of the categories of foreign corporations prescribed in item (ii) or item (iii) of Article 180(1) of the Act, the statement of the circumstances where the domestic source income for which the corporation seeks the application of the provision of Article 180(1) of the Act by way of the certificate falls under the categories of domestic source income listed in these items

十その他参考となるべき事項

(x)Other matters useful for reference purposes

２前項の所轄税務署長は、同項の申請書の提出があつた場合において、当該申請書を提出した法人が前条各号に定める要件を備えていると認めるときは、同項の証明書を交付するものとする。

(2)Where a written application set forth in the preceding paragraph has been submitted, the competent district director set forth in the said paragraph shall, when he/she finds that the corporation that has submitted the written application satisfies the requirements specified in the items of the preceding Article, grant a certificate set forth in the said paragraph.

３法第百八十条第一項各号に掲げる法人から第一項の証明書の提示を受けた当該各号に定める国内源泉所得の支払者は、当該法人に対する国内源泉所得の支払に関する帳簿を備え、当該法人の名称及び同項の証明書の有効期限を記載しなければならない。

(3)The payer of the domestic source income specified in each item of Article 180(1) of the Act to whom a corporation listed in the relevant item has presented a certificate set forth in paragraph (1) shall keep books with regard to the payment of domestic source income to the said corporation, and state in the books the name of the said corporation and the valid period of the certificate set forth in the said paragraph.

（課税の特例の対象となる外国法人等の範囲）

(Scope of Foreign Corporations, etc. Eligible for the Special Provisions for Taxation)

第三百五条の二法第百八十条第一項第一号（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）に規定する組合員に類する者で政令で定めるものは、第二百八十一条の二第一項第三号（国内において行う組合事業から生ずる利益）に掲げる契約を締結している者とする。

Article 305-2(1)The person similar to a partner who is specified by a Cabinet Order prescribed in Article 180(1)(i) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) of the Act shall be the person who holds a contract listed in Article 281-2(1)(iii) (Profit from Partnership Business Conducted in Japan).

２法第百八十条第一項第一号に規定する政令で定める法人は、同号に規定する組合契約（以下この条において「組合契約」という。）に基づいて行う事業以外の事業につき法人税法第百四十一条第一号（国内に恒久的施設を有する外国法人）に掲げる外国法人に該当する法人とする。

(2)The corporation specified by a Cabinet Order prescribed in Article 180(1)(i) of the Act shall be the corporation that falls under the category of foreign corporation listed in Article 141(i) (Foreign Corporations Having Permanent Establishments in Japan) of the Corporation Tax Act with regard to a business other than a business conducted under a partnership contract prescribed in Article 180(1)(i) of the Act (hereinafter referred to as a "partnership contract" in this Article).

３法第百八十条第一項第二号に規定する政令で定める法人は、組合契約に基づいて行う事業以外の事業につき法人税法第百四十一条第二号に掲げる外国法人に該当する法人とする。

(3)The corporation specified by a Cabinet Order prescribed in Article 180(1)(ii) of the Act shall be the corporation that falls under the category of foreign corporation listed in Article 141(ii) of the Corporation Tax Act with regard to a business other than a business conducted under a partnership contract.

４法第百八十条第一項第三号に規定する政令で定める法人は、組合契約に基づいて行う事業以外の事業につき法人税法第百四十一条第三号に掲げる外国法人に該当する法人とする。

(4)The corporation specified by a Cabinet Order prescribed in Article 180(1)(iii) of the Act shall be the corporation that falls under the category of foreign corporation listed in Article 141(iii) of the Corporation Tax Act with regard to a business other than a business conducted under a partnership contract.

（外国法人が課税の特例の要件に該当しなくなつた場合の手続等）

(Procedures Required Where Foreign Corporations No Longer Satisfy the Requirements under the Special Provisions for Taxation, etc.)

第三百六条法第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）の証明書の交付を受けている法人は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これをその法人税の納税地の所轄税務署長に提出するとともに、その法人が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく通知しなければならない。

Article 306(1)A corporation that has obtained a certificate set forth in Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) of the Act shall, in the case prescribed in Article 180(2) of the Act, attach the certificate to a written notice stating the following matters, and submit these to the competent district director having jurisdiction over the place for tax payment concerning corporation tax, and notify the payer of domestic source income to whom the corporation has presented the certificate to that effect without delay:

一その法人の納税地にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名

(i)The name and location of the corporation's office, etc. at the place for tax payment, and the name of the person representative of or any other person responsible for such office, etc.

二第三百四条各号（外国法人が課税の特例の適用を受けるための要件）に掲げる要件に該当しないこととなり、又は法第百八十条第一項各号に規定する外国法人に該当しないこととなつた事情の詳細

(ii)The detailed statement of the circumstances where the corporation has ceased to satisfy the requirements listed in the items of Article 304 (Requirements for Foreign Corporations' Eligibility for the Application of the Special Provisions for Taxation) or ceased to fall under any of the categories of foreign corporations prescribed in the items of Article 180(1) of the Act

三その法人が当該証明書を提示した国内源泉所得の支払者の氏名又は名称及びその住所、事務所、事業所その他当該国内源泉所得の支払の場所

(iii)The name of the payer of domestic source income to whom the corporation has presented the certificate, and the payer's domicile, office, place of business or any other place of payment of the relevant domestic source income

四その他参考となるべき事項

(iv)Other matters useful for reference purposes

２前項に規定する法人は、同項の証明書に係る第三百五条第一項（外国法人が課税の特例の適用を受けるための手続等）の申請書に記載した同項第一号又は第二号に掲げる事項に変更があつた場合には、遅滞なく、その旨を記載した届出書を前項の所轄税務署長に提出しなければならない。

(2)The corporation prescribed in the preceding paragraph shall, where there has been any change to the matters listed in Article 305(1)(i) or (ii) (Procedures Required Where Foreign Corporations Seek the Application of the Special Provisions for Taxation) which are stated in a written application set forth in Article 305(1) pertaining to a certificate set forth in the preceding paragraph, submit a written notice to that effect to the competent district director set forth in the preceding paragraph without delay.

（信託財産について納付した所得税額の控除）

(Credit for Income Tax Paid with respect to Trust Property)

第三百六条の二法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により控除する所得税の額は、外国法人が同項に規定する収益の分配（当該所得税の納付をした日の属する収益の分配の計算期間に対応するものに限るものとし、当該納付に係る信託財産がその受益権を他の証券投資信託の受託者に取得させることを目的とする証券投資信託で第三百条第二項（信託財産について納付した所得税額の控除）に規定する財務省令で定めるものに係るものである場合には、信託財産を当該証券投資信託の受益権に対する投資として運用することを目的とする公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が法第二条第一項第十五号の三（定義）に規定する公募により行われたものの収益の分配とする。）につき法第百八十一条（利子所得及び配当所得に係る源泉徴収義務）又は第二百十二条（非居住者又は法人の所得に係る源泉徴収義務）の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。

Article 306-2The amount of income tax to be deducted pursuant to the provision of Article 180-2(3) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act shall, when a foreign corporation collects income tax pursuant to the provisions of Article 181 (Withholding Liability Regarding Interest Income and Dividend Income) or Article 212 (Withholding Liability Regarding Income of Nonresidents or Corporations) of the Act with regard to distribution of profit prescribed in Article 180-2(3) of the Act (limited to one that corresponds to the accounting period for distribution of profit that includes the day on which the said income tax was paid; in the case where the trust property concerning such payment pertains to a securities investment trust established for the purpose of allowing beneficial rights thereof to be acquired by the trustee of another securities investment trust, which is specified by an Ordinance of the Ministry of Finance prescribed in Article 300(2) (Credit for Income Tax Paid with respect to Trust Property), it shall refer to distribution of profit from a securities investment trust other than a bond investment trust which is established for the purpose of managing the trust property for making an investment in the beneficial rights of the relevant securities investment trust and for which the offering of beneficial rights upon establishment has been conducted through the public offering prescribed in Article 2(1)(xv)-3 (Definitions)), be deducted from the amount of income tax to be collected and paid.

（源泉徴収を要しない国内源泉所得）

(Domestic Source Income Exempt from Withholding at Source)

第三百二十八条法第二百十二条第一項（非居住者又は法人の所得に係る源泉徴収義務）に規定する政令で定める国内源泉所得は、次に掲げる国内源泉所得とする。

Article 328The domestic source income specified by a Cabinet Order prescribed in Article 212(1) (Domestic Source Income of Nonresidents or Corporations Exempt from Withholding at Source) of the Act shall be any of the following domestic income:

一映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供に係る法第百六十一条第二号又は第八号イ（国内源泉所得）に掲げる対価又は報酬で不特定多数の者から支払われるもの

(i)A consideration or remuneration listed in Article 161(ii) or (viii)(a) (Domestic Source Income) of the Act for the provision of the services of motion picture or theatre artistes, musicians and any other entertainers, or professional athletes, which is paid by many and unspecified persons

二非居住者又は外国法人が有する土地若しくは土地の上に存する権利又は家屋（以下この号において「土地家屋等」という。）に係る法第百六十一条第三号に掲げる対価で、当該土地家屋等を自己又はその親族の居住の用に供するために借り受けた個人から支払われるもの

(ii)A consideration listed in Article 161(iii) of the Act for the land or any right on land or a house (hereinafter referred to as "land or house, etc." in this item) held by a nonresident or foreign corporation, which is paid by an individual who has leased the said land or house, etc. for the purpose of using it as his/her own residence or his/her relative's residence.

三法第百六十九条（分離課税に係る所得税の課税標準）に規定する非居住者に対し支払われる法第百六十一条第八号イ又はハに掲げる給与又は報酬で、その者が法第百七十二条（給与等につき源泉徴収を受けない場合の申告納税等）の規定によりその支払の時までに既に納付した所得税の額の計算の基礎とされたもの

(iii)Pay or remuneration listed in Article 161(viii) (a) or (c) of the Act to be paid to a nonresident prescribed in Article 169 (Tax Base of Income Tax in the case of Separate Taxation) of the Act, which was the basis of the calculation of the amount of income tax already paid by the nonresident pursuant to the provision of Article 172 (Tax Payment by Self-Assessment Without Withholding at Source for Pay, etc.) of the Act by the time of payment of such pay or remuneration

（組合員に類する者の範囲）

(Scope of Persons Similar to Partners)

第三百二十八条の二法第二百十二条第五項（源泉徴収義務）に規定する組合員に類する者で政令で定めるものは、同項に規定する組合契約を締結していた組合員並びに第二百八十一条の二第一項第三号（国内において行う組合事業から生ずる利益）に掲げる契約を締結している者及び当該契約を締結していた者とする。

Article 328-2The person similar to a partner who is specified by a Cabinet Order prescribed in Article 212(5) (Withholding Liability) of the Act shall be the partner who held a partnership contract prescribed in Article 212(5) of the Act and the person who holds or held a contract listed in Article 281-2(1)(iii) (Profit from Partnership Business Conducted in Japan).

（金銭以外のもので支払われる賞金の価額等）

(Value, etc. of Prize Paid in Property Other Than Money)

第三百二十九条法第二百十三条第一項第一号ロ（非居住者又は外国法人の所得に係る徴収税額）に規定する政令で定めるところにより計算した金額は、同号ロに規定する金銭以外のものにつき第三百二十一条（金銭以外のもので支払われる賞金の価額）の規定に準じて計算した金額とする。

Article 329(1)The amount calculated pursuant to the method specified by a Cabinet Order prescribed in Article 213(1)(i)(b) (Tax Amount Collected for Income of Nonresidents or Foreign Corporations) of the Act shall be the amount calculated in accordance with the provision of Article 321 (Value of Prize Paid in Property Other Than Money) with regard to property other than money prescribed in Article 213(1)(i)(b) of the Act.

２法第二百十三条第一項第一号ハに規定する政令で定めるところにより計算した金額は、同号ハに規定する支払われる年金の額につき第二百九十六条（生命保険契約等に基づく年金等に係る課税標準）の規定に準じて計算した金額とする。

(2)The amount calculated pursuant to the method specified by a Cabinet Order prescribed in Article 213(1)(i)(c) of the Act shall be the amount calculated in accordance with the provision of Article 296 (Tax Base for Pension, etc. under Life Insurance Contracts, etc.) with regard to the amount of pension to be paid prescribed in Article 213(1)(i)(c) of the Act.

３法第二百十三条第二項第三号に規定する政令で定める金額は、第二百九十八条第一項（内国法人に係る所得税の課税標準）に規定する金額とする。

(3)The amount specified by a Cabinet Order prescribed in Article 213(2)(iii) of the Act shall be the amount prescribed in Article 298(1) (Tax Base of Income Tax in the case of Domestic Corporations).

（非居住者が源泉徴収の免除を受けるための要件）

(Requirements for Nonresidents' Eligibility for Exemption from Withholding at Source)

第三百三十条法第二百十四条第一項（源泉徴収を要しない非居住者の国内源泉所得）に規定する政令で定める要件は、次に掲げる要件とする。

Article 330The requirements specified by a Cabinet Order prescribed in Article 214(1) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall be the following requirements:

一法第二百二十九条（開業等の届出）の規定による届出書を提出していること。

(i)The nonresident has submitted a written notice pursuant to the provision of Article 229 (Notice of Commencement of Business, etc.) of the Act

二納税地に現住しない非居住者については、その者が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしていること。

(ii)In the case of a nonresident who does not currently reside in the place for tax payment, the nonresident has submitted a notification of tax agent pursuant to the provision of Article 117(2) (Tax Agent) of the Act on General Rules for National Taxes.

三その年の前年分の所得税に係る確定申告書を提出していること。

(iii)The nonresident has submitted a final return form for the income tax for the year preceding the relevant year.

四法第二百十四条第一項の規定の適用を受けようとする同条第一項各号に掲げる国内源泉所得が、法その他所得税に関する法令（日本国が締結した所得に対する租税に関する二重課税防止のための条約を含む。）の規定により法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税を課される所得のうちに含まれるものであること。

(iv)The domestic source income listed in each item of Article 214(1) of the Act for which the nonresident seeks the application of the provision of Article 214(1) of the Act is included in the scope of income on which income tax in the case of comprehensive income taxation prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. in the case of Comprehensive Income Taxation) of the Act shall be imposed pursuant to the provisions of the Act and other laws and regulations concerning income tax (including a convention for the avoidance of double taxation with respect to taxes on income Japan has concluded).

五偽りその他不正の行為により所得税を免れたことがないこと。

(v)The nonresident has never evaded income tax by deception or other wrongful acts.

六法第二百十四条第一項の規定の適用を受けるために同項の証明書を同項に規定する国内源泉所得の支払者に提示する場合において、当該支払者の氏名又は名称及びその住所、事務所、事業所その他当該国内源泉所得の支払の場所並びにその提示した年月日を帳簿に記録することが確実であると見込まれること。

(vi)Where, for the purpose of seeking the application of the provision of paragraph (1) of Article 214 of the Act, the nonresident presents a certificate set forth in the said paragraph to the payer of domestic source income prescribed in the said paragraph, the nonresident is expected to record in books, without fail, the payer's name and domicile, office, place of business or any other place of payment of the relevant domestic source income, and the date on which the certificate is presented.

七法第二百十四条第一項各号に掲げる者の区分に応じ当該各号に定める国内源泉所得がその者の国外にある住所、居所又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法の規定による申告を適正に行うため、その者が、当該国内源泉所得の支払を受ける都度、その者の国内において行う事業に係る事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百三十三条第一項第一号（非居住者が源泉徴収の免除の要件に該当しなくなつた場合の手続等）において「国内にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該国内にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。

(vii)Where domestic source income specified in each item of Article 214(1) of the Act for the category of person listed in the relevant item is paid to the nonresident's domicile, residence, or office, place of business or any other place equivalent thereto located outside Japan, the nonresident is expected to, for the purpose of filing a proper return pursuant to the provision of the Act with regard to the relevant domestic source income, notify the office, place of business or any other place equivalent thereto pertaining to the business conducted by the nonresident in Japan (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. located in Japan" in this item, paragraph (1)(ii) of the next Article, and Article 333(1)(i) (Procedures Required Where Nonresidents No Longer Satisfy the Requirements for Eligibility for Exemption from Withholding at Source)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters concerning the said domestic source income, and record these matters in his/her books at the said office, etc. located in Japan, without fail, on every occasion that he/she receives the domestic source income.

（非居住者が源泉徴収の免除を受けるための手続等）

(Procedures Required Where Nonresidents Seek Exemption from Withholding at Source)

第三百三十一条法第二百十四条第一項（源泉徴収を要しない非居住者の国内源泉所得）の証明書の交付を受けようとする者は、次に掲げる事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。

Article 331(1)A person who intends to obtain a certificate set forth in Article 214(1) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall submit a written application stating the following matters to the competent district director having jurisdiction over the place for tax payment:

一その者の氏名及び住所並びに国内に居所があるときは当該居所

(i)The person's name and domicile, as well as his/her residence in Japan, if any

二その者の国内にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名並びに国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が当該責任者と異なるときは、納税管理人の氏名

(ii)The name and location of the person's office, etc. located in Japan, as well as the name of the person representative of or any other person responsible for such office, etc., and the name of the tax agent if the tax agent designated in the notification pursuant to the provision of Article 117(2) (Tax Agent) of the Act on General Rules for National Taxes is not the said responsible person

三前条第一号に規定する届出書を提出した年月日

(iii)The date on which a written notice prescribed in item (i) of the preceding Article has been submitted

四前条第四号に掲げる要件に該当する事情の概要

(iv)The outline of the circumstances where the person satisfies the requirement listed in item (iv) of the preceding Article

五前条第六号の記録を確実に行う旨

(v)The statement that the person will keep records set forth in item (vi) of the preceding Article without fail

六前条第七号に規定する場合に該当するときは、その該当する事情並びに同号の通知及び記録を確実に行う旨

(vi)Where the person falls under the case prescribed in item (vii) of the preceding Article, the statement of the circumstances where he/she falls under the said case and the statement that he/she will give the notice and keep the records set forth in the said item

七当該証明書により法第二百十四条第一項の規定の適用を受けようとする国内源泉所得のうち主たるものの支払者の氏名又は名称、その住所、事務所、事業所その他当該国内源泉所得の支払の場所及びその支払のあて先並びに当該国内源泉所得の種類及び当該国内源泉所得の支払を受ける見込期間

(vii)The name of the payer of the principal domestic source income for which the person seeks the application of the provision of Article 214(1) of the Act by way of the certificate, the payer's domicile, office, place of business or any other place of payment of the said domestic source income and the recipient of the payment, as well as the type of the said domestic source income and the period during which payment of the said domestic source income is expected

八その者が法第二百十四条第一項第二号又は第三号に規定する非居住者に該当する場合には、当該証明書により同項の規定の適用を受けようとする国内源泉所得がその者のこれらの号に掲げる国内源泉所得に該当する事情

(viii)Where the person falls under any of the categories of nonresidents prescribed in item (ii) or item (iii) of Article 214(1) of the Act, the statement of the circumstances where the domestic source income for which the person seeks the application of the provision of Article 214(1) of the Act by way of the certificate falls under the categories of domestic source income listed in these items

九その他参考となるべき事項

(ix)Other matters useful for reference purposes

２第三百五条第二項及び第三項（外国法人が課税の特例の適用を受けるための手続等）の規定は、非居住者に係る法第二百十四条第一項の証明書について準用する。

(2)The provisions of Article 305(2) and (3) (Procedures Required Where Foreign Corporations Seek the Application of the Special Provisions for Taxation) shall apply mutatis mutandis to the certificate set forth in Article 214(1) of the Act for a nonresident.

（源泉徴収を免除される非居住者等の範囲）

(Scope of Nonresidents, etc. Exempt from Withholding at Source)

第三百三十一条の二法第二百十四条第一項第一号（源泉徴収を要しない非居住者の国内源泉所得）に規定する組合員に類する者で政令で定めるものは、第二百八十一条の二第一項第三号（国内において行う組合事業から生ずる利益）に掲げる契約を締結している者とする。

Article 331-2(1)The person similar to a partner who is specified by a Cabinet Order prescribed in Article 214(1)(i) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall be the person who holds a contract listed in Article 281-2(1)(iii) (Profit from Partnership Business Conducted in Japan).

２法第二百十四条第一項第一号に規定する政令で定める者は、同号に規定する組合契約（以下この条において「組合契約」という。）に基づいて行う事業以外の事業につき法第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）に掲げる非居住者に該当する者とする。

(2)The person specified by a Cabinet Order prescribed in Article 214(1)(i) of the Act shall be the person who falls under the category of nonresident listed in Article 164(1)(i) (Nonresidents Having Permanent Establishments in Japan) of the Act with regard to a business other than a business conducted under a partnership contract prescribed in Article 214(1)(i) of the Act (hereinafter referred to as a "partnership contract" in this Article).

３法第二百十四条第一項第二号に規定する政令で定める者は、組合契約に基づいて行う事業以外の事業につき法第百六十四条第一項第二号に掲げる非居住者に該当する者とする。

(3)The person specified by a Cabinet Order prescribed in Article 214(1)(ii) of the Act shall be the person who falls under the category of nonresident listed in Article 164(1)(ii) of the Act with regard to a business other than a business conducted under a partnership contract.

４法第二百十四条第一項第三号に規定する政令で定める者は、組合契約に基づいて行う事業以外の事業につき法第百六十四条第一項第三号に掲げる非居住者に該当する者とする。

(4)The person specified by a Cabinet Order prescribed in Article 214(1)(iii) of the Act shall be the person who falls under the category of nonresident listed in Article 164(1)(iii) of the Act with regard to a business other than a business conducted under a partnership contract.

（源泉徴収を免除されない非居住者の国内源泉所得）

(Domestic Source Income of Nonresidents, etc. Not Exempt from Withholding at Source)

第三百三十二条法第二百十四条第一項第一号（源泉徴収を要しない非居住者の国内源泉所得）に規定する政令で定める国内源泉所得は、次に掲げる国内源泉所得とする。

Article 332The domestic source income specified by a Cabinet Order prescribed in Article 214(1)(i) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall be the following domestic source income:

一法第百六十一条第七号（国内源泉所得）に掲げる使用料又は対価で法第二百四条第一項第一号（報酬、料金等に係る源泉徴収義務）に掲げる報酬又は料金に該当するもの

(i)A royalty or consideration listed in Article 161(vii) (Domestic Source Income) of the Act, which falls under the category of remuneration or fee listed in Article 204(1)(i) (Withholding Liability for Remuneration, Fee, etc.) of the Act

二法第百六十一条第八号イに掲げる報酬で法第二百四条第一項第五号に掲げる人的役務の提供に関する報酬又は料金に該当するもの以外のもの

(ii)Remuneration listed in Article 161(viii)(a) of the Act, other than remuneration that falls under the category of remuneration or fee for the provision of personal services listed in Article 204(1)(v) of the Act

三法第百六十一条第十号に掲げる年金でその支払額が二十五万円以上のもの

(iii)A pension listed in Article 161(x) of the Act, which is paid at 250,000 yen or more

（非居住者が源泉徴収の免除の要件に該当しなくなつた場合の手続等）

(Procedures Required Where Nonresidents No Longer Satisfy the Requirements for Eligibility for Exemption from Withholding at Source)

第三百三十三条法第二百十四条第一項（源泉徴収を要しない非居住者の国内源泉所得）の証明書の交付を受けている者は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これを納税地の所轄税務署長に提出するとともに、その者が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく通知しなければならない。

Article 333(1)A person who has obtained a certificate set forth in Article 214(1) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall, in the case prescribed in Article 214(2) of the Act, attach the certificate to a written notice stating the following matters, and submit these to the competent district director having jurisdiction over the place for tax payment, and notify the payer of domestic source income to whom the person has presented the certificate to that effect without delay:

一その者の国内にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名並びに国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が当該責任者と異なるときは、納税管理人の氏名

(i)The name and location of the person's office, etc. located in Japan, as well as the name of the person representative of or any other person responsible for such office, etc., and the name of the tax agent if the tax agent designated in the notification pursuant to the provision of Article 117(2) (Tax Agent) of the Act on General Rules for National Taxes is not the said responsible person

二第三百三十条各号（非居住者が源泉徴収の免除を受けるための要件）に掲げる要件に該当しないこととなり、又は法第二百十四条第一項各号に規定する非居住者に該当しないこととなつた事情の詳細

(ii)The detailed statement of the circumstances where the person has ceased to satisfy the requirements listed in the items of Article 330 (Requirements for Nonresidents' Eligibility for Exemption from Withholding at Source) or ceased to fall under any of the categories of nonresidents prescribed in the items of Article 214(1) of the Act

三その者が当該証明書を提示した国内源泉所得の支払者の氏名又は名称及びその住所、事務所、事業所その他当該国内源泉所得の支払の場所

(iii)The name of the payer of domestic source income to whom the person has presented the certificate, and the payer's domicile, office, place of business or any other place of payment of the relevant domestic source income

四その他参考となるべき事項

(iv)Other matters useful for reference purposes

２前項に規定する者は、同項の証明書に係る第三百三十一条第一項（非居住者が源泉徴収の免除を受けるための手続等）の申請書に記載した同項第一号又は第二号に掲げる事項に変更があつた場合には、遅滞なく、その旨を記載した届出書を納税地の所轄税務署長に提出しなければならない。

(2)The person prescribed in the preceding paragraph shall, where there has been any change to the matters listed in Article 331(1)(i) or (ii) (Procedures Required Where Nonresidents Seek Exemption from Withholding) which are stated in a written application set forth in Article 331(1) pertaining to a certificate set forth in the preceding paragraph, submit a written notice to that effect to the competent district director having jurisdiction over the place for tax payment without delay.

（非居住者の給与又は報酬で源泉徴収が行われたものとみなされるもの）

(Pay or Remuneration of Nonresidents Deemed to Be Subject to Withholding at Source)

第三百三十四条法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により所得税の徴収が行われたものとみなされる給与又は報酬の金額は、法第百六十一条第二号（国内源泉所得）に規定する事業を国内において行う者の当該国内において行う事業につき支払を受けた同号に掲げる対価の総額が当該国内において行う事業のために人的役務の提供をする各非居住者に対しその人的役務の提供につき支払うべき同条第八号イ又はハに掲げる給与又は報酬の金額の合計額に満たなかつた場合には、当該対価の総額に、当該合計額のうちに当該各非居住者に対し支払うべき当該給与又は報酬の金額の占める割合を乗じて計算した金額とする。

Article 334The amount of pay or remuneration for which income tax is deemed to have been collected pursuant to the provision of Article 215 (Special Provisions for Withholding at Source of Pay, etc. for Provision of Personal Services by Nonresidents) of the Act shall, if the total amount of the consideration listed in Article 161(ii) (Domestic Source Income) of the Act that a person who conducts a business prescribed in Article 161(ii) of the Act in Japan has received with regard to the said business conducted in Japan does not reach the sum of the amounts of pay or remuneration listed in Article 161 (viii)(a) or (c) of the Act to be paid to individual nonresidents who provide personal services for the said business conducted in Japan with regard to their provision of personal services, be the amount calculated by multiplying the said total amount of consideration by the ratio of the amount of pay or remuneration to be paid to the respective nonresident to the said sum of the amounts of pay or remuneration.