Article 139Domestic Source Income Subject to the Provisions of Tax Conventions
第百三十九条（租税条約に異なる定めがある場合の国内源泉所得）
Where a tax treaty (meaning a convention prescribed in the proviso to Article 2, item (xii)-19 (Definitions); hereinafter the same applies in this Article) contains provisions on domestic source income that are different from the provisions of the preceding Article, the domestic source income of a foreign corporation that is subject to such tax treaty, notwithstanding the Article, is governed by the tax treaty to the extent of such different provisions. In this case, where the tax treaty contains provisions on domestic source income that can replace the provisions of paragraph (1), item (iv) or (v) of the Article, with regard to the application of the part of this Act that relates to the matters prescribed in these items, any income treated as domestic source income under the tax treaty is deemed to be the corresponding domestic source income listed in the relevant item.
In the case of calculating the income listed in paragraph (1), item (i) of the preceding Article of a foreign corporation having a permanent establishment, when a tax treaty (limited to one providing that tax may be imposed on the income of the foreign corporation listed in that item, and excluding one providing that income arises from internal dealings prescribed in that item between the permanent establishment and the head office, etc. of the foreign corporation) applies, the internal dealings prescribed in that item are not to include facts equivalent to the payment of interest (including anything specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this paragraph) between the permanent establishment and the head office, etc. of the foreign corporation (excluding facts equivalent to the payment of interest between the permanent establishment and the head office, etc. of a foreign corporation that falls under the category of financial institutions specified by Cabinet Order) or other facts specified by Cabinet Order.
恒久的施設を有する外国法人の前条第一項第一号に掲げる所得を算定する場合において、租税条約（当該外国法人の同号に掲げる所得に対して租税を課することができる旨の定めのあるものに限るものとし、当該外国法人の恒久的施設と本店等との間の同号に規定する内部取引から所得が生ずる旨の定めのあるものを除く。）の適用があるときは、同号に規定する内部取引には、当該外国法人の恒久的施設と本店等との間の利子（これに準ずるものとして政令で定めるものを含む。以下この項において同じ。）の支払に相当する事実（政令で定める金融機関に該当する外国法人の恒久的施設と本店等との間の利子の支払に相当する事実を除く。）その他政令で定める事実は、含まれないものとする。
(Domestic Source Income)
The term "domestic source income" as used in this Part means any of the following:
この編において「国内源泉所得」とは、次に掲げるものをいう。
Open this provision(Domestic Source Income)
in the case where a foreign corporation carries on business through a permanent establishment, the income that should be attributed to the permanent establishment if the permanent establishment were…
外国法人が恒久的施設を通じて事業を行う場合において、当該恒久的施設が当該外国法人から独立して事業を行う事業者であるとしたならば、当該恒久的施設が果たす機能、当該恒久的施設において使用する資産…
Open this provision(Domestic Source Income)
consideration received by a corporation which conducts a business that has as its main content the provision of personal services in Japan and which is specified by a Cabinet Order…
国内において人的役務の提供を主たる内容とする事業で政令で定めるものを行う法人が受ける当該人的役務の提供に係る対価
Open this provision(Domestic Source Income)
consideration for the lending of real estate located in Japan, any right on real estate located in Japan or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950)…
国内にある不動産、国内にある不動産の上に存する権利若しくは採石法（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貸付け（地上権又は採石権の設定その他他人に不動産、不動産の上に存する権利又は採石権を使用させる一切の行為を含む。）…
Open this provision(Domestic Source Income Subject to the Provisions of Tax Conventions)
Where a tax treaty (meaning a convention prescribed in the proviso to Article 2, item (xii)-19 (Definitions); hereinafter the same applies in this Article) contains provisions on domestic source…
租税条約（第二条第十二号の十九ただし書（定義）に規定する条約をいう。以下この条において同じ。）において国内源泉所得につき前条の規定と異なる定めがある場合には、その租税条約の適用を受ける外国法人については、同条の規定にかかわらず、国内源泉所得は、その異なる定めがある限りにおいて、その租税条約に定めるところによる。
Open this provision(Domestic Source Income Subject to the Provisions of Tax Conventions)
In the case of calculating the income listed in paragraph (1), item (i) of the preceding Article of a foreign corporation having a permanent establishment…
恒久的施設を有する外国法人の前条第一項第一号に掲げる所得を算定する場合において、租税条約（当該外国法人の同号に掲げる所得に対して租税を課することができる旨の定めのあるものに限るものとし、当該外国法人の恒久的施設と本店等との間の同号に規定する内部取引から所得が生ずる旨の定めのあるものを除く。）の適用があるときは…
Open this provision(Definitions)
permanent establishment: These mean those listed as follows; provided, however, that in the case where a convention for the avoidance of double taxation or the prevention of fiscal evasion with…
恒久的施設 次に掲げるものをいう。ただし、我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、その条約の適用を受ける外国法人については、その条約において恒久的施設と定められたもの（国内にあるものに限る。）とする。
Open this provisionforeign corporation
「外国法人」
A corporation other than a domestic corporation (内国法人), that is, one whose head office or principal office is not in Japan.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
permanent establishmentmachine translation
「恒久的施設」
A foreign corporation's branch, factory or other fixed place of business in Japan, its site in Japan for construction or installation work or for supervising such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty defines as a permanent establishment (limited to one in Japan).
Defined inArticle 2, paragraph (1), item (xii-19)· applies throughout the law
domestic source income
「国内源泉所得」
In Part III (foreign corporations), the income with its source in Japan listed in Article 138, paragraph (1): income attributable to a foreign corporation's permanent establishment (恒久的施設) in Japan, income from using, holding or (as a Cabinet Order (政令) specifies) selling assets in Japan, consideration for certain personal services provided in Japan, rent for real property in Japan and the like, and other income a Cabinet Order specifies as having its source in Japan.
Defined inArticle 138, paragraph (1)· applies only in this part
head office, etc.machine translation
「本店等」
Of a foreign corporation carrying on business through a permanent establishment (恒久的施設) in Japan, its head office, branches, factories and similar places a Cabinet Order (政令) specifies, other than that permanent establishment.
Defined inArticle 138, paragraph (1), item (i)· applies only in this provision and in Article 138, paragraph (2); and Article 139, paragraph (2)
tax treatymachine translation
「租税条約」
A treaty Japan has concluded on taxes on income for the avoidance of double taxation or the prevention of tax evasion, as referred to in the proviso to Article 2, item (xii)-19.
Defined inArticle 139, paragraph (1)· applies only in this article