「Foreign Source Income」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

Article 303-2 The 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: 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan 例文帳に追加

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 - 日本法令外国語訳データベースシステム

(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. 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

Article 9 A foreign corporation shall have corporation tax imposed on income for each business year with respect to income for each business year categorized as domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item. 例文帳に追加

第九条　外国法人に対しては、各事業年度の所得のうち第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得に係る所得について、各事業年度の所得に対する法人税を課する。 - 日本法令外国語訳データベースシステム

Article 141 The tax base of corporation tax imposed on a foreign corporation for income for each business year shall be the amount of income categorized as domestic source income listed in each of the following items for the category of foreign corporation listed in the relevant item. 例文帳に追加

第百四十一条　外国法人に対して課する各事業年度の所得に対する法人税の課税標準は、各事業年度の所得のうち次の各号に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得に係る所得の金額とする。 - 日本法令外国語訳データベースシステム

Article 17 The 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: 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

Article 188 (1) When calculating a foreign corporation's amount of income categorized as domestic source income prescribed in Article 142 (Calculation of the Amount of Income Categorized as Domestic Source Income) of the Act pursuant to the provisions of the Act listed in the following items under the provisions of the said Article, the provisions of the said respective items shall be applicable: 例文帳に追加

第百八十八条　外国法人の法第百四十二条（国内源泉所得に係る所得の金額の計算）に規定する国内源泉所得に係る所得の金額につき、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。 - 日本法令外国語訳データベースシステム

(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. 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

Article 187 (1) The domestic source income specified by a Cabinet Order prescribed in Article 141(iv) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act shall be the income listed as follows: 例文帳に追加

第百八十七条　法第百四十一条第四号（外国法人に係る法人税の課税標準）に規定する政令で定める国内源泉所得は、次に掲げる所得とする。 - 日本法令外国語訳データベースシステム

(i) A foreign corporation that has, in Japan, branch offices, factories or any other fixed places for conducting a business which are specified by a Cabinet Order: All domestic source income 例文帳に追加

一　国内に支店、工場その他事業を行なう一定の場所で政令で定めるものを有する外国法人　すべての国内源泉所得 - 日本法令外国語訳データベースシステム

A foreign corporation which has earned domestic source income listed in the items of Article 141 of the Act for the category of foreign corporations listed in the relevant items which has arisen from a profit-making business: 例文帳に追加

法第百四十一条各号に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で収益事業から生ずるものを有することとなつた外国法人 - 日本法令外国語訳データベースシステム

Article 178 The tax base of income tax imposed on a foreign corporation shall be the amount of domestic source income listed in Article 161(i)-2 to (vii) and (ix) to (xii) (Domestic Source Income) to be received by the foreign corporation (in the case where the foreign corporation is one listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan), the tax base shall be limited to the amount of domestic source income listed in Article 161(i)-3 to (vii) and (ix) to (xii), and excluding that specified by a Cabinet Order) (in the case of domestic source income listed in Article 169(i), (ii), (iv) and (v) (Tax Base of Income Tax in the case of Separate Taxation), the amount specified in these provisions). 例文帳に追加

第百七十八条　外国法人に対して課する所得税の課税標準は、その外国法人が支払を受けるべき第百六十一条第一号の二から第七号まで及び第九号から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号　（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三　から第七号　まで及び第九号　から第十二号　までに掲げるものに限るものとし、政令で定めるものを除く。）の金額（第百六十九条第一号、第二号、第四号及び第五号（分離課税に係る所得税の課税標準）に掲げる国内源泉所得については、これらの規定に定める金額）とする。 - 日本法令外国語訳データベースシステム

(2) A foreign corporation shall be liable to pay corporation tax pursuant to this Act when it has domestic source income prescribed in Article 138 (Domestic Source Income) (limited to the domestic source income from a profit-making business in the case of a corporation in the public interest, etc. or association or foundation without juridical personality, which is a foreign corporation), when it accepts the position of trustee of a trust subject to corporation taxation or when it performs retirement pension services, etc. prescribed in Article 145-3 (Calculation of the Amount of Retirement Pension Fund in the case of Foreign Corporations). 例文帳に追加

２　外国法人は、第百三十八条（国内源泉所得）に規定する国内源泉所得を有するとき（外国法人である公益法人等又は人格のない社団等にあつては、当該国内源泉所得で収益事業から生ずるものを有するときに限る。）、法人課税信託の引受けを行うとき又は第百四十五条の三（外国法人に係る退職年金等積立金の額の計算）に規定する退職年金業務等を行うときは、この法律により、法人税を納める義務がある。 - 日本法令外国語訳データベースシステム

Article 143 (1) The amount of corporation tax imposed on an ordinary corporation or association or foundation without juridical personality, which is a foreign corporation, for income for each business year, shall be the amount calculated by multiplying the amount of income categorized as domestic source income prescribed in Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) by a tax rate of 30 percent. 例文帳に追加

第百四十三条　外国法人である普通法人又は人格のない社団等に対して課する各事業年度の所得に対する法人税の額は、第百四十一条（外国法人に係る法人税の課税標準）に規定する国内源泉所得に係る所得の金額に百分の三十の税率を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

(b) Domestic source income listed in Article 138(iv) to (xi), which is attributed to the business involving construction work, etc. that is conducted by the foreign corporation in Japan 例文帳に追加

ロ　第百三十八条第四号から第十一号までに掲げる国内源泉所得のうち、その外国法人が国内において行う建設作業等に係る事業に帰せられるもの - 日本法令外国語訳データベースシステム

the day on which it earned domestic source income listed in the items of Article 141 of the Act for the category of foreign corporations listed in the relevant items which has arisen from a profit-making business 例文帳に追加

法第百四十一条各号に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で収益事業から生ずるものを有することとなつた日 - 日本法令外国語訳データベースシステム

(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. 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

(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 例文帳に追加

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 - 日本法令外国語訳データベースシステム

(3) The amount of corporation tax imposed on a corporation in the public interest, etc. which is a foreign corporation shall be the amount calculated by multiplying the amount of income categorized as domestic source income prescribed in Article 141 by a tax rate of 22 percent. 例文帳に追加

３　外国法人である公益法人等に対して課する各事業年度の所得に対する法人税の額は、第百四十一条に規定する国内源泉所得に係る所得の金額に百分の二十二の税率を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

(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. 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

(28) The domestic source income specified by a Cabinet Order prescribed in Article 66-5(4)(ix) of the Act for a nonresident shall be the domestic source income of a nonresident set forth in the said item as specified in Article 164(1)(i) to (iii) of the Income Tax Act, in accordance with the category of the said nonresident listed in the said items (excluding the income for which income tax shall be reduced or exempted pursuant to the provisions of a tax convention (meaning a tax convention prescribed in Article 1-3(1)(ii); hereinafter the same shall apply in this paragraph)); and the domestic source income specified by a Cabinet Order prescribed in Article 66-5(4)(ix) of the Act for a foreign corporation shall be the domestic source income of a foreign corporation set forth in Article 66-5(4)(ix) of the Act as specified in Article 164(1)(i) to (iii) of the Corporation Tax Act, in accordance with the category of the said foreign corporation listed in the said items (excluding the income for which corporation tax shall be reduced or exempted pursuant to the provisions of a tax convention). 例文帳に追加

２８　法第六十六条の五第四項第九号に規定する政令で定める国内源泉所得は、非居住者にあつては同号の非居住者が所得税法第百六十四条第一項第一号から第三号までに掲げる非居住者のいずれに該当するかに応じ当該非居住者のこれらの規定に定める国内源泉所得（租税条約（第一条の三第一項第二号に規定する租税条約をいう。以下この項において同じ。）の規定により所得税が軽減され、又は免除される所得を除く。）とし、外国法人にあつては法第六十六条の五第四項第九号の外国法人が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ当該外国法人のこれらの規定に定める国内源泉所得（租税条約の規定により法人税が軽減され、又は免除される所得を除く。）とする。 - 日本法令外国語訳データベースシステム

(b) Domestic source income listed in Article 138(iv) to (xi), which is attributed to the business conducted by the foreign corporation in Japan via the said agent, etc. 例文帳に追加

ロ　第百三十八条第四号から第十一号までに掲げる国内源泉所得のうち、その外国法人が国内においてその代理人等を通じて行う事業に帰せられるもの - 日本法令外国語訳データベースシステム

Article 144 The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase "amount of income tax" in Article 68(1) shall be deemed to be replaced with "amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)"; the phrase "interest and dividend, etc." in Article 68(2) shall be deemed to be replaced with "the relevant domestic source income." 例文帳に追加

第百四十四条　第六十八条（内国法人に係る所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法　の規定により所得税を課されるもの（同法第百六十一条第五号　（内国法人から受ける配当等）に掲げる配当等で政令で定めるものを除く。）の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額（所得税法第百六十一条第二号　（国内源泉所得）に掲げる対価につき同法第二百十二条第一項　（非居住者又は外国法人の所得に係る源泉徴収義務）の規定により徴収された所得税については、その額のうち、同法第二百十五条　（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）の規定により同項　の規定による徴収が行われたものとみなされる同法第百六十一条第八号　に掲げる給与、報酬又は年金に対応する部分の金額を除く。）」と、同条第二項　中「利子及び配当等」とあるのは「当該国内源泉所得」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(ix) Taxable income: [In the case of a resident prescribed in Article 2(1)(i)-2] each type of income (meaning each type of income prescribed in Article 2(1)(xxi) of the Income Tax Act) for each year; [in the case of a domestic corporation] income for each business year (including the income of a corporation, which should file a return pursuant to the provision of Article 102(1) of the Corporation Tax Act, for each business year when liquidation is in progress) or consolidated income for each consolidated business year, or liquidation income; [in the case of a nonresident or foreign corporation] domestic source income specified in the relevant provision for the category of nonresident listed in Article 164(1)(i) to (iii) of the Income Tax Act corresponding to the said nonresident or the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign corporation, which is specified by a Cabinet Order 例文帳に追加

九　課税対象所得　第二条第一項第一号の二に規定する居住者にあつては各年分の各種所得（所得税法第二条第一項第二十一号に規定する各種所得をいう。）をいい、内国法人にあつては各事業年度の所得（法人税法第百二条第一項の規定による申告書を提出すべき法人の清算中の各事業年度の所得を含む。）若しくは各連結事業年度の連結所得又は清算所得をいい、非居住者又は外国法人にあつては所得税法第百六十四条第一項第一号から第三号までに掲げる非居住者又は法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ当該非居住者又は外国法人のこれらの規定に定める国内源泉所得のうち政令で定めるものをいう。 - 日本法令外国語訳データベースシステム

(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). 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

(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. 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

Shares of the said merging corporation or the said parent corporation (excluding shares of a parent corporation (limited to a foreign corporation) issued for a foreign corporation which is a shareholder, etc. of the merged corporation through a merger carried out by a domestic corporation (excluding the parent corporation's shares managed in a domestic business prescribed in Article 188(7) (Calculation of the Amount of Income Categorized as Domestic Source Income of Foreign Corporations) issued for a foreign corporation listed in items (i) through (iii) of Article 141 (Tax Base of Corporation Tax on Income for Each Business Year in the case of Foreign Corporations) of the Act) issued 例文帳に追加

交付を受けた当該合併法人の株式又は当該親法人の株式（内国法人の行つた合併により被合併法人の株主等である外国法人が交付を受けた親法人（外国法人に限る。）の株式（法第百四十一条第一号から第三号まで（外国法人に係る各事業年度の所得に対する法人税の課税標準）に掲げる外国法人が交付を受けた第百八十八条第七項（外国法人の国内源泉所得に係る所得の金額の計算）に規定する国内事業管理親法人株式を除く。）を除く。） - 日本法令外国語訳データベースシステム

(ii) A foreign corporation that has carried out construction, installation, assembly or any other work or provided services for directing and supervising such work (hereinafter referred to as "construction work, etc." in this item) in Japan for more than one year (excluding a foreign corporation that falls under the preceding item): Any of the following domestic source income 例文帳に追加

二　国内において建設、据付け、組立てその他の作業又はその作業の指揮監督の役務の提供（以下この号において「建設作業等」という。）を一年を超えて行う外国法人（前号に該当する外国法人を除く。）　次に掲げる国内源泉所得 - 日本法令外国語訳データベースシステム

(iii) A foreign corporation that has, in Japan, a person who is authorized to conclude a contract on its behalf or any other person equivalent to such an authorized person specified by a Cabinet Order (hereinafter referred to as an "agent, etc." in this item) (excluding a foreign corporation that falls under item (i)): Any of the following domestic source income: 例文帳に追加

三　国内に自己のために契約を締結する権限のある者その他これに準ずる者で政令で定めるもの（以下この号において「代理人等」という。）を置く外国法人（第一号に該当する外国法人を除く。）　次に掲げる国内源泉所得 - 日本法令外国語訳データベースシステム

(x) Article 40 (Exclusion from Deductible Expenses of the Income Tax to be Deducted from the Corporation Tax) of the Act: The amount equivalent to the amount to be deducted or refunded as prescribed in the said Article shall include the amount to be deducted or refunded in the case of receiving the application of the provisions of Article 68(1) (Credit for Income Tax) of the Act which is applied mutatis mutandis pursuant to Article 144 (Mutatis Mutandis Application to Foreign Corporations) of the Act, or the provisions of Article 78(1) (Refund of Income Tax, etc.) of the Act or Article 133(1) (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) of the Act which are applied mutatis mutandis pursuant to Article 145 (Mutatis Mutandis Application to Foreign Corporations) of the Act or Article 147 (Mutatis Mutandis Application to Foreign Corporations) of the Act, and the amount equivalent to the income tax which is imposed, pursuant to the provisions of Article 178 (Tax Base of Income Tax in the Case of Foreign Corporations) and Article 179 (Tax Rate for Income Tax in the Case of Foreign Corporations) of the Income Tax Act, with regard to dividends, etc. prescribed in Article 190 (Dividends, etc. Without Credit for Income Tax) among domestic source income listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act of the foreign corporation listed in the said item; 例文帳に追加

十　法第四十条（法人税額から控除する所得税額の損金不算入）　同条に規定する控除又は還付をされる金額に相当する金額は、法第百四十四条（外国法人に対する準用）において準用する法第六十八条第一項（所得税額の控除）又は法第百四十五条（外国法人に対する準用）若しくは第百四十七条（外国法人に対する準用）において準用する法第七十八条第一項（所得税額等の還付）若しくは第百三十三条第一項（確定申告又は連結確定申告に係る更正による所得税額等の還付）の規定の適用を受けた場合におけるこれらの規定による控除又は還付をされる金額に相当する金額のほか、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人の同号に掲げる国内源泉所得のうち第百九十条（所得税額の控除の適用がない配当等）に規定する配当等につき所得税法第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定により課される所得税の額に相当する金額を含むものとする。 - 日本法令外国語訳データベースシステム

v) A foreign corporation: Domestic source income listed in Article 161(i)-2 to (vii) and (ix) to (xii) (in the case of a foreign corporation listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan; excluding that listed in Article 161(i)-2 例文帳に追加

五　外国法人　国内源泉所得のうち第百六十一条第一号の二から第七号まで及び第九号から第十二号までに掲げるもの（法人税法第百四十一条第四号（国内に恒久的施設を有しない外国法人）に掲げる外国法人については、第百六十一条第一号の二に掲げるものを除く。） - 日本法令外国語訳データベースシステム

(viii) Article 37 (Exclusion from Deductible Expenses of Contribution) of the Act: The amount of stated capital, etc. prescribed in paragraph (1) of the said Article shall be the amount calculated by multiplying the amount of the foreign corporation's stated capital, etc. by the rate of the value of all of the foreign corporation's assets located in Japan (in the case of a foreign corporation which conducts a business in Japan, including its assets located outside Japan that pertain to the said business conducted in Japan) of the value of all of the foreign corporation's assets in the world, and the amount of income prescribed in the said paragraph shall be the amount of income categorized as domestic source income prescribed in Article 142 of the Act; 例文帳に追加

八　法第三十七条（寄附金の損金不算入）　同条第一項に規定する資本金等の額は、外国法人の資本金等の額にその外国法人の総資産の価額のうちにその外国法人の国内にある総資産（国内において事業を行う外国法人については、その外国法人の国外にある資産で当該国内において行う事業に係るものを含む。）の価額の占める割合を乗じて計算した金額とし、同項に規定する所得の金額は、法第百四十二条に規定する国内源泉所得に係る所得の金額とする。 - 日本法令外国語訳データベースシステム

(8) When calculating a foreign corporation's amount of income categorized as domestic source income prescribed in Article 142 of the Act pursuant to the provisions of Article 62-4 or Article 62-5 of the Act under the provisions of Article 142 of the Act, if any situation listed in the following items occurs, the provisions of the said respective items shall be applicable: 例文帳に追加

８　外国法人の法第百四十二条に規定する国内源泉所得に係る所得の金額につき、同条の規定により法第六十二条の四又は第六十二条の五の規定に準じて計算する場合において、次の各号に掲げることとなつたときは、当該各号に定めるところによる。 - 日本法令外国語訳データベースシステム

Article 304 The 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: 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

Article 180 (1) Where a corporation specified in each of the following items that satisfies the requirements specified by a Cabinet Order, and which receives payment of domestic source income specified in the relevant item has obtained, pursuant to the provision of a Cabinet Order, a certificate issued by the competent district director having jurisdiction over the place for tax payment concerning corporation tax (hereinafter referred to as the "competent district director" in this Article), certifying that the corporation which receives the said payment satisfies the said requirements and that the domestic source income to be received falls under the category of domestic source income specified in the relevant item, and the corporation has presented the certificate to the person who pays the domestic source income, the provisions of Article 7(1)(v) (Scope of Taxable Income of Foreign Corporations) and the preceding two Articles shall not apply to the said domestic source income to be received while the certificate remains valid: 例文帳に追加

第百八十条　第七条第一項第五号（外国法人の課税所得の範囲）及び前二条の規定は、次の各号に掲げる法人で政令で定める要件を備えているもののうち当該各号に定める国内源泉所得の支払を受けるものが、政令で定めるところにより、当該支払を受けるものが当該要件を備えていること及びその支払を受けることとなる国内源泉所得が当該各号に定める国内源泉所得に該当することにつきその法人税の納税地の所轄税務署長（以下この条において「所轄税務署長」という。）の証明書の交付を受け、その証明書を当該国内源泉所得の支払をする者に提示した場合には、その証明書が効力を有している間に支払を受ける当該国内源泉所得については、適用しない。 - 日本法令外国語訳データベースシステム

(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. 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

Article 190 The dividend, etc. specified by a Cabinet Order prescribed in Article 144 (Credit for Income Tax) of the Act shall be the dividend, etc. listed in Article 161(v) (Domestic Source Income) of the Income Tax Act which a foreign corporation listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act receives other than those attributable to the said person's business conducted in Japan at any fixed places for conducting a business prescribed in Article 141(i) of the Act. 例文帳に追加

第百九十条　法第百四十四条（所得税額の控除）に規定する政令で定める配当等は、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人が支払を受ける所得税法第百六十一条第五号（国内源泉所得）に掲げる配当等で、その者の法第百四十一条第一号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるもの以外のものとする。 - 日本法令外国語訳データベースシステム

Article 180-2 (1) Where a trust company that is a foreign corporation (including a financial institution prescribed in Article 1(1) of the Act on Additional Operation etc. of Trust Business by Financial Institutions (Approval of Additional Operation) that is engaged in trust business prescribed in the said paragraph; hereinafter referred to as a "foreign trust company" in the next paragraph) has caused the person who pays domestic source income listed in Article 161(iv) (excluding (b)) or (v) (Domestic Source Income) with respect to the government or company bonds, etc. prescribed in Article 176(1) (Special Provisions for Taxation on Interest, etc. on Trust Property) that are included in the trust property under a securities investment trust prescribed in the said paragraph for which the trust company has accepted the position of trustee, to record, in the books that the person keeps, the fact that the said government or company bonds, etc. are included in the said trust property as well as other matters specified by an Ordinance of the Ministry of Finance, the provisions of Article 7(1)(v) (Scope of Taxable Income of Foreign Corporations), Article 178 (Tax Base of Income Tax in the case of Foreign Corporations), and Article 179 (Tax Rate for Income Tax in the case of Foreign Corporations) shall not apply to the said domestic source income from the said government or company bond, etc. to be paid during the period when the recordation of the said matters regarding the government or company bonds, etc. remains in the books. 例文帳に追加

第百八十条の二　第七条第一項第五号（外国法人の課税所得の範囲）、第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定は、外国法人である信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。次項において「外国信託会社」という。）が、その引き受けた第百七十六条第一項（信託財産に係る利子等の課税の特例）に規定する証券投資信託の信託財産に属する同項に規定する公社債等につき第百六十一条第四号（同号ロを除く。）又は第五号（国内源泉所得）に掲げる国内源泉所得の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該国内源泉所得については、適用しない。 - 日本法令外国語訳データベースシステム

(iii) Where the person who receives payment of remuneration for the provision of the services of entertainers, etc. is a foreign corporation, with regard to the application of the provisions of Article 180 of the Income Tax Act and Article 144 of the Corporation Tax Act to the said foreign corporation: in Article 180(1) of the Income Tax Act, the phrase "the preceding two Articles" shall be deemed to be replaced with "the preceding two Articles and the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)"; in Article 144 of the Corporation Tax Act, the phrase "Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations)" shall be deemed to be replaced with "Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)," the phrase "Article 215 of the said Act" shall be deemed to be replaced with "Article 215 of the Income Tax Act," the phrase "the said paragraph [Article 212(1) of the said Act]" shall be deemed to be replaced with "Article 212(1) of the said Act or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation," and the phrase "Article 161(viii) of the said Act" shall be deemed to be replaced with "Article 161(viii) of the Income Tax Act." 例文帳に追加

三　芸能人等の役務提供報酬の支払を受ける者が外国法人である場合における当該外国法人に対する所得税法第百八十条及び法人税法第百四十四条の規定の適用については、所得税法第百八十条第一項中「前二条」とあるのは「前二条並びに租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、法人税法第百四十四条中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「同法第二百十五条」とあるのは「所得税法第二百十五条」と、「同項」とあるのは「同法第二百十二条第一項又は租税特別措置法第四十二条第一項」と、「同法第百六十一条第八号」とあるのは「所得税法第百六十一条第八号」とする。 - 日本法令外国語訳データベースシステム

Article 212 (1) A person who pays a nonresident, in Japan, domestic source income listed in Article 161(i)-2 to (xii) (in the case where the nonresident falls under the category listed in Article 164(1)(iv) (Nonresidents Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (xii), and excluding that specified by a Cabinet Order) or a person who pays a foreign corporation, in Japan, domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii) (in the case where the foreign corporation falls under the category listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (vii) or (ix) to (xii), and excluding the one that falls under the provision of Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) or Article 180-2(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property) and that specified by a Cabinet Order) shall, at the time of payment, collect income tax with respect to the said domestic source income, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection. 例文帳に追加

第二百十二条　非居住者に対し国内において第百六十一条第一号の二から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その非居住者が第百六十四条第一項第四号（国内に恒久的施設を有しない非居住者）に掲げる者である場合には第百六十一条第一号の三から第十二号までに掲げるものに限るものとし、政令で定めるものを除く。）の支払をする者又は外国法人に対し国内において同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三から第七号まで又は第九号から第十二号までに掲げるものに限るものとし、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）又は第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定に該当するもの及び政令で定めるものを除く。）の支払をする者は、その支払の際、これらの国内源泉所得について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。 - 日本法令外国語訳データベースシステム

(7) Where a corporation prescribed in paragraph (1) (limited to a foreign corporation listed in Article 141(i) through (iii) of the Act) has conducted any of the acts listed in the items of Article 188(2) (Calculation of the Amount of Foreign Corporation's Income Categorized as Domestic Source Income) with regard to the parent corporation's shares managed in a domestic business, as defined in Article 188(7), held by the corporation, such act shall not be included in the scope of acts listed in paragraph (3)(ii). 例文帳に追加

７　第一項に規定する法人（法第百四十一条第一号から第三号までに掲げる外国法人に限る。）が、その有する第百八十八条第七項（外国法人の国内源泉所得に係る所得の金額の計算）に規定する国内事業管理親法人株式につき同条第二項各号に掲げる行為を行つた場合には、その行為は、第三項第二号に掲げる行為に含まれないものとする。 - 日本法令外国語訳データベースシステム

(9) When calculating the amount of a foreign corporation's income categorized as domestic source income prescribed in Article 142 of the Act pursuant to the provisions of Chapter I, Section 1 of the preceding Part (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) under the provisions 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. 例文帳に追加

９　外国法人の法第百四十二条に規定する国内源泉所得に係る所得の金額につき、同条の規定により前編第一章第一節（内国法人の各事業年度の所得の金額の計算）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。 - 日本法令外国語訳データベースシステム

(i) Article 22 (Calculation of the Amount of Income for Each Business Year) of the Act: The selling expenses, general administrative expenses, and any other expenses for the said business year prescribed in paragraph (3)(ii) of the said Article shall be limited to part of the foreign corporation's such expenses for the said business year which are allocated to its operations in Japan based on the foreign corporation's amount of revenue, or expenses pertaining to domestic source income prescribed in Article 138 (Domestic Source Income) of the Act, value of fixed assets, or any other rational standards, and the loss for the said business year prescribed in item (iii) of the said paragraph shall be limited to the loss incurred with regard to the foreign corporation's operations in Japan or assets located in Japan; 例文帳に追加

一　法第二十二条（各事業年度の所得の金額の計算）　同条第三項第二号に規定する当該事業年度の販売費、一般管理費その他の費用は、外国法人の当該事業年度のこれらの費用のうち、その外国法人の法第百三十八条（国内源泉所得）に規定する国内源泉所得に係る収入金額若しくは経費又は固定資産の価額その他の合理的な基準を用いてその国内において行う業務に配分されるものに限るものとし、同項第三号に規定する当該事業年度の損失は、外国法人の国内において行う業務又は国内にある資産につき生じた当該損失に限るものとする。 - 日本法令外国語訳データベースシステム

Article 165 The tax base and tax amount of income tax imposed on a nonresident listed in each item of paragraph (1) of the preceding Article with respect to domestic source income listed in the relevant item (hereinafter referred to as "income tax in the case of comprehensive taxation" in this Section) shall be the amount calculated with respect to the domestic source income listed in the relevant item pursuant to the method specified by a Cabinet Order and in accordance with the provisions Part II, Chapter I to Chapter IV (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the case of Residents) (excluding Article 73 to Article 77 (Medical Expenses Deduction, etc.), Article 79 (Exemption for Persons with Disabilities), Article 81 to Article 85 (Exemption for Widows (Widowers), etc.), and Article 95 (Credit for Foreign Tax)). 例文帳に追加

第百六十五条　前条第一項各号に掲げる非居住者の当該各号に掲げる国内源泉所得について課する所得税（以下この節において「総合課税に係る所得税」という。）の課税標準及び所得税の額は、当該各号に掲げる国内源泉所得について、政令で定めるところにより、前編第一章から第四章まで（居住者に係る所得税の課税標準、税額等の計算）（第七十三条から第七十七条まで（医療費控除等）、第七十九条（障害者控除）、第八十一条から第八十五条まで（寡婦（寡夫）控除等）及び第九十五条（外国税額控除）を除く。）の規定に準じて計算した金額とする。 - 日本法令外国語訳データベースシステム

(2) With respect to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act when calculating the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act for a resident subject to the provisions of Article 40-4(1) of the Act or Article 40-5(1) or (2) of the Act, the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be included in the domestic source income prescribed in Article 222(3) of the said Order, and the amount of dividend income from a dividend, etc. prescribed in Article 40-5(1) to be received from a specified foreign subsidiary company, etc. or an affiliated foreign company subject to the provisions of Article 40-5(1) or (2) of the Act shall be the amount of the said dividend income calculated without applying these provisions. 例文帳に追加

２　法第四十条の四第一項又は法第四十条の五第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用については、法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額は同令第二百二十二条第三項に規定する国内源泉所得に含まれるものとし、法第四十条の五第一項又は第二項の規定の適用を受ける特定外国子会社等又は外国関係会社から受ける同条第一項に規定する配当等の額に係る配当所得の金額はこれらの規定を適用しないで計算した当該配当所得の金額によるものとする。 - 日本法令外国語訳データベースシステム