In the case where a foreign corporation having a permanent establishment is to pay a foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 69, paragraph (1) (Foreign Tax Credit); hereinafter the same applies in this paragraph and paragraph (8)) in each business year, the amount of the foreign country's corporate tax (limited to the amount of the foreign country's corporate tax imposed on the domestic source income listed in Article 138, paragraph (1), item (i) (Domestic Source Income), and excluding the amount of the foreign country's corporate tax specified by Cabinet Order as the portion of the tax for which the burden on the income is high, the amount of the foreign country's corporate tax imposed on income arising from transactions specified by Cabinet Order as not being found to be transactions normally conducted by a foreign corporation, and the amount of any other foreign country's corporate tax specified by Cabinet Order; hereinafter referred to as the "creditable amount of the foreign country's corporate tax" in this Article) is credited against the amount of corporation tax on income pertaining to income attributable to a permanent establishment for the business year, to the extent of the amount calculated, as specified by Cabinet Order, as the amount corresponding to the amount of foreign income for the business year (meaning the amount specified by Cabinet Order as the amount pertaining to foreign source income out of the amount of income pertaining to income attributable to a permanent establishment), out of the amount calculated by applying the provisions of Article 143, paragraph (1) or (2) (Tax Rate for a foreign corporation's Corporation Tax on Income for Each Business Year) to the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) (Tax Base) (hereinafter referred to as "income attributable to a permanent establishment" up to paragraph (3) and in paragraph (1) of the following Article) for the business year (hereinafter referred to as the "limitation on a creditable amount" in this Article).
恒久的施設を有する外国法人が各事業年度において外国法人税（第六十九条第一項（外国税額の控除）に規定する外国法人税をいう。以下この項及び第八項において同じ。）を納付することとなる場合には、当該事業年度の第百四十一条第一号イ（課税標準）に掲げる国内源泉所得（以下第三項まで及び次条第一項において「恒久的施設帰属所得」という。）に係る所得の金額につき第百四十三条第一項又は第二項（外国法人に係る各事業年度の所得に対する法人税の税率）の規定を適用して計算した金額のうち当該事業年度の国外所得金額（恒久的施設帰属所得に係る所得の金額のうち国外源泉所得に係るものとして政令で定める金額をいう。）に対応するものとして政令で定めるところにより計算した金額（以下この条において「控除限度額」という。）を限度として、その外国法人税の額（第百三十八条第一項第一号（国内源泉所得）に掲げる国内源泉所得につき課される外国法人税の額に限るものとし、その所得に対する負担が高率な部分として政令で定める外国法人税の額、外国法人の通常行われる取引と認められないものとして政令で定める取引に基因して生じた所得に対して課される外国法人税の額その他政令で定める外国法人税の額を除く。以下この条において「控除対象外国法人税の額」という。）を当該事業年度の恒久的施設帰属所得に係る所得に対する法人税の額から控除する。
In the case where the creditable amount of the foreign country's corporate tax that a foreign corporation having a permanent establishment is to pay in each business year exceeds the sum of the limitation on a creditable amount for the business year, the amount specified by Cabinet Order as the limitation on a creditable amount for local corporation tax, and the amount specified by Cabinet Order as the limitation on a creditable amount for local tax, when the limitation on a creditable amount for each business year within preceding three years (meaning each business year that starts within three years prior to the first day of the business year; hereinafter the same applies in this Article) contains the amount specified by Cabinet Order as the portion to be carried over to the business year (hereinafter referred to as the "limitation on the creditable amount to be carried over" in this paragraph), the amount of the excess is credited against the amount of corporation tax on income pertaining to income attributable to a permanent establishment for the business year, to the extent of the limitation on the creditable amount to be carried over, as specified by Cabinet Order.
恒久的施設を有する外国法人が各事業年度において納付することとなる控除対象外国法人税の額が当該事業年度の控除限度額、地方法人税控除限度額として政令で定める金額及び地方税控除限度額として政令で定める金額の合計額を超える場合において、前三年内事業年度（当該事業年度開始の日前三年以内に開始した各事業年度をいう。以下この条において同じ。）の控除限度額のうち当該事業年度に繰り越される部分として政令で定める金額（以下この項において「繰越控除限度額」という。）があるときは、政令で定めるところにより、その繰越控除限度額を限度として、その超える部分の金額を当該事業年度の恒久的施設帰属所得に係る所得に対する法人税の額から控除する。
In the case where the creditable amount of the foreign country's corporate tax that a foreign corporation having a permanent establishment is to pay in each business year is less than the limitation on a creditable amount for the business year, when the creditable amount of the foreign country's corporate tax that it was to pay in the business years within preceding three years contains an amount specified by Cabinet Order as the portion to be carried over to the business year (hereinafter referred to as the "creditable amount of the foreign country's corporate tax to be carried over" in this paragraph), the creditable amount of the foreign country's corporate tax to be carried over is credited against the amount of corporation tax on income pertaining to income attributable to a permanent establishment for the business year, to the extent of the amount that remains after deducting the creditable amount of the foreign country's corporate tax to be paid in the business year from that limitation on a creditable amount, as specified by Cabinet Order.
The foreign source income prescribed in paragraph (1) means the income listed in Article 138, paragraph (1), item (i) that falls under any of the following:
第一項に規定する国外源泉所得とは、第百三十八条第一項第一号に掲げる所得のうち次のいずれかに該当するものをいう。
income arising from investing or holding assets located outside Japan;
国外にある資産の運用又は保有により生ずる所得
income prescribed by Cabinet Order as arising from the transfer of assets located outside Japan;
国外にある資産の譲渡により生ずる所得として政令で定めるもの
consideration received by a corporation which conducts a business that has as its main content the provision of personal services outside Japan and which is specified by Cabinet Order, for the provision of the personal services;
国外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
consideration for the lending of real estate located outside Japan, any right on real estate located outside Japan or a right of quarrying outside Japan (including the establishment of superficies or a right of quarrying or any other act carried out for having another person use real estate, any right on real estate or right of quarrying), the establishment of a mining lease outside Japan or the lending of a vessel or aircraft to a nonresident as prescribed in Article 2, paragraph (1), item (v) (Definitions) of the Income Tax Act or a foreign corporation;
国外にある不動産、国外にある不動産の上に存する権利若しくは国外における採石権の貸付け（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。）、国外における租鉱権の設定又は所得税法第二条第一項第五号（定義）に規定する非居住者若しくは外国法人に対する船舶若しくは航空機の貸付けによる対価
interest, etc. prescribed in Article 23, paragraph (1) (Interest Income) of the Income Tax Act and anything equivalent thereto that falls under any of the following:
所得税法第二十三条第一項（利子所得）に規定する利子等及びこれに相当するもののうち次に掲げるもの
interest on government bonds or municipal bonds of a foreign state, or on bonds issued by a foreign corporation;
外国の国債若しくは地方債又は外国法人の発行する債券の利子
interest on deposits or savings (including anything equivalent to those specified by Cabinet Order prescribed in Article 2, paragraph (1), item (x) of the Income Tax Act) deposited at a business office, office or any other equivalent establishment located outside Japan (hereinafter referred to as a "business office" in this paragraph);
国外にある営業所、事務所その他これらに準ずるもの（以下この項において「営業所」という。）に預け入れられた預貯金（所得税法第二条第一項第十号に規定する政令で定めるものに相当するものを含む。）の利子
Distribution of proceeds from a jointly managed trust or a trust equivalent thereto, a public and company bond investment trust, or a bond-based investment trust under public offering (meaning a bond-based investment trust under public offering prescribed in Article 2, paragraph (1), item (xv)-3 of the Income Tax Act; the same applies in (b) of the following item) or a trust equivalent thereto, which has been entrusted to a business office located outside Japan;
dividends, etc. prescribed in Article 24, paragraph (1) (Dividend Income) of the Income Tax Act and anything equivalent thereto, which are listed as follows:
所得税法第二十四条第一項（配当所得）に規定する配当等及びこれに相当するもののうち次に掲げるもの
Anything received from a foreign corporation that is equivalent to a dividend of surplus, a dividend of profits or a distribution of surplus prescribed in Article 24, paragraph (1) of the Income Tax Act, or to a distribution of money or interest on funds prescribed in that paragraph;
外国法人から受ける所得税法第二十四条第一項に規定する剰余金の配当、利益の配当若しくは剰余金の分配又は同項に規定する金銭の分配若しくは基金利息に相当するもの
Distribution of proceeds from an investment trust prescribed in Article 2, paragraph (1), item (xii)-2 of the Income Tax Act (excluding a public and company bond investment trust, and a bond-based investment trust under public offering and a trust equivalent thereto) or from a specified trust that issues beneficiary certificates prescribed in Article 2, item (xxix), (c) (Definitions) or a trust equivalent thereto, which has been entrusted to a business office located outside Japan;
国外にある営業所に信託された所得税法第二条第一項第十二号の二に規定する投資信託（公社債投資信託並びに公募公社債等運用投資信託及びこれに相当する信託を除く。）又は第二条第二十九号ハ（定義）に規定する特定受益証券発行信託若しくはこれに相当する信託の収益の分配
interest from a loan provided to a person doing business outside Japan (including monies equivalent to such a loan) in connection with that business (this includes any amount prescribed by Cabinet Order as margin arising from purchase and sale transactions involving bonds with buyback or resale agreements which are prescribed by Cabinet Order);
国外において業務を行う者に対する貸付金（これに準ずるものを含む。）で当該業務に係るものの利子（債券の買戻又は売戻条件付売買取引として政令で定めるものから生ずる差益として政令で定めるものを含む。）
any of the following royalties or considerations received from a person who performs operations outside Japan, which pertain to the operations:
国外において業務を行う者から受ける次に掲げる使用料又は対価で当該業務に係るもの
Royalties for an industrial property right or any other right concerning technology, a production method involving special technology or any other equivalent thereto, or consideration for the transfer thereof;
工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるものの使用料又はその譲渡による対価
Royalties for a copyright (including right of publication, neighboring right, and any other equivalent thereto), or consideration for the transfer thereof;
著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の使用料又はその譲渡による対価
Royalties for machinery, equipment or any other tool specified by Cabinet Order;
機械、装置その他政令で定める用具の使用料
monetary awards used to advertize a business conducted outside Japan, which are specified by Cabinet Order;
国外において行う事業の広告宣伝のための賞金として政令で定めるもの
a pension that the earner is paid based on an insurance contract concluded by a foreign insurer as prescribed in Article 2, paragraph (6) (Definitions) of the Insurance Business Act or on any other contract for a pension prescribed by Cabinet Order, concluded through a business office located outside Japan or through a person acting as an agent for the conclusion of such contracts outside Japan (including a surplus distributed or a rebate refunded based on such a contract for a pension on or after the start date for the payment of the pension, and a lump-sum payment made in lieu of paying a pension based on such a contract);
compensation for periodic deposits, finance charges, profits, or margin profits as follows:
次に掲げる給付補塡金、利息、利益又は差益
Compensation for periodic deposits listed in Article 174, item (iii) of the Income Tax Act (Tax Base for a domestic corporation's Income Taxes), which pertains to installment deposits that have been accepted by a business office located outside Japan;
所得税法第百七十四条第三号（内国法人に係る所得税の課税標準）に掲げる給付補塡金のうち国外にある営業所が受け入れた定期積金に係るもの
Anything equivalent to compensation for periodic deposits listed in Article 174, item (iv) of the Income Tax Act, which pertains to anything equivalent to installments prescribed in that item that have been accepted by a business office located outside Japan;
所得税法第百七十四条第四号に掲げる給付補塡金に相当するもののうち国外にある営業所が受け入れた同号に規定する掛金に相当するものに係るもの
Anything equivalent to interest listed in Article 174, item (v) of the Income Tax Act, which pertains to anything equivalent to a contract prescribed in that item that has been concluded via a business office located outside Japan;
所得税法第百七十四条第五号に掲げる利息に相当するもののうち国外にある営業所を通じて締結された同号に規定する契約に相当するものに係るもの
Profits listed in Article 174, item (vi) of the Income Tax Act, which pertain to a contract prescribed in the item that has been concluded via a business office located outside Japan;
所得税法第百七十四条第六号に掲げる利益のうち国外にある営業所を通じて締結された同号に規定する契約に係るもの
Margin profits listed in Article 174, item (vii) of the Income Tax Act, which pertain to deposits or savings that have been accepted by a business office located outside Japan;
所得税法第百七十四条第七号に掲げる差益のうち国外にある営業所が受け入れた預貯金に係るもの
Anything equivalent to margin profits listed in Article 174, item (viii) of the Income Tax Act, which pertains to anything equivalent to a contract prescribed in that item that has been concluded via a business office located outside Japan or a person acting as an agent for the conclusion of contracts outside Japan;
所得税法第百七十四条第八号に掲げる差益に相当するもののうち国外にある営業所又は国外において契約の締結の代理をする者を通じて締結された同号に規定する契約に相当するものに係るもの
distribution of profits received under a silent partnership contract (including a contract specified by Cabinet Order as being equivalent thereto) with respect to capital contributions to a person who conducts a business outside Japan;
国外において事業を行う者に対する出資につき、匿名組合契約（これに準ずる契約として政令で定めるものを含む。）に基づいて受ける利益の分配
beyond what is set forth in the preceding items, income prescribed by Cabinet Order as arising from sources outside Japan.
In the case where a tax treaty (meaning a treaty prescribed in the proviso to Article 2, item (xii)-19; hereinafter the same applies in this paragraph) contains provisions different from those of the preceding paragraph with regard to foreign source income (meaning foreign source income prescribed in paragraph (1); hereinafter the same applies in this paragraph), with regard to a foreign corporation to which the tax treaty applies, foreign source income is, notwithstanding the provisions of that paragraph, as provided in the tax treaty, to the extent of those different provisions.
租税条約（第二条第十二号の十九ただし書に規定する条約をいう。以下この項において同じ。）において国外源泉所得（第一項に規定する国外源泉所得をいう。以下この項において同じ。）につき前項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、同項の規定にかかわらず、国外源泉所得は、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。
The provisions of Article 69, paragraph (9) and paragraph (10) apply mutatis mutandis in the case where a foreign corporation has received, as a result of a qualified merger, qualified company split or qualified capital contribution in kind (referred to as a "qualified merger, etc." in paragraph (8)) in which another foreign corporation is the acquired corporation, splitting corporation or corporation making a capital contribution in kind (referred to as an "acquired corporation, etc." in paragraph (8)), the transfer of the whole or a part of the business pertaining to the permanent establishment of the other foreign corporation. In this case, the phrase "paragraph (2) and paragraph (3)" in paragraph (9) of that Article is deemed to be replaced with "Article 144-2, paragraph (2) and paragraph (3) (Foreign Tax Credit for Foreign Corporations)", the phrase "limitation on a creditable amount for the business year within preceding three years" with "limitation on a creditable amount prescribed in paragraph (1) of that Article (hereinafter referred to as the 'limitation on a creditable amount' in this paragraph and the following paragraph) for the business year within preceding three years prescribed in paragraph (2) of that Article (hereinafter referred to as the 'business year within preceding three years' in this paragraph and the following paragraph)", and the phrase "creditable amount of the foreign country's corporate tax" with "creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article (hereinafter referred to as the 'creditable amount of the foreign country's corporate tax' in this paragraph and the following paragraph)"; and the phrase "the preceding paragraph" in paragraph (10) of that Article is deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 144-2, paragraph (6)".
第六十九条第九項及び第十項の規定は、外国法人が他の外国法人を被合併法人、分割法人又は現物出資法人（第八項において「被合併法人等」という。）とする適格合併、適格分割又は適格現物出資（第八項において「適格合併等」という。）により当該他の外国法人の恒久的施設に係る事業の全部又は一部の移転を受けた場合について準用する。この場合において、同条第九項中「第二項及び第三項」とあるのは「第百四十四条の二第二項及び第三項（外国法人に係る外国税額の控除）」と、「前三年内事業年度の控除限度額」とあるのは「同条第二項に規定する前三年内事業年度（以下この項及び次項において「前三年内事業年度」という。）の同条第一項に規定する控除限度額（以下この項及び次項において「控除限度額」という。）」と、「控除対象外国法人税の額と」とあるのは「同条第一項に規定する控除対象外国法人税の額（以下この項及び次項において「控除対象外国法人税の額」という。）と」と、同条第十項中「前項」とあるのは「第百四十四条の二第六項において準用する前項」と読み替えるものとする。
The provisions of Article 69, paragraph (11) apply mutatis mutandis in the case where a foreign corporation that is a succeeding corporation in a company split or corporation receiving a capital contribution in kind involved in a qualified company split or qualified capital contribution in kind is subject to the provisions of paragraph (9) of that Article as applied mutatis mutandis pursuant to the preceding paragraph. In this case, the phrase "paragraph (2) and paragraph (3)" in paragraph (11) of that Article is deemed to be replaced with "Article 144-2, paragraph (2) and paragraph (3) (Foreign Tax Credit for Foreign Corporations)", the phrase "limitation on a creditable amount and the creditable amount of the foreign country's corporate tax" with "limitation on a creditable amount prescribed in paragraph (1) of that Article (hereinafter referred to as the 'limitation on a creditable amount' in this paragraph) and the creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article (hereinafter referred to as the 'creditable amount of the foreign country's corporate tax' in this paragraph)", the phrase "under paragraph (9)" with "under paragraph (9) as applied mutatis mutandis pursuant to paragraph (6) of that Article", the phrase "for each business year within preceding three years" with "for each business year within preceding three years prescribed in paragraph (2) of that Article (hereinafter referred to as a 'business year within preceding three years' in this paragraph)", and the phrase "under that paragraph" with "under paragraph (9) as applied mutatis mutandis pursuant to paragraph (6) of that Article".
第六十九条第十一項の規定は、適格分割又は適格現物出資に係る分割承継法人又は被現物出資法人である外国法人が前項において準用する同条第九項の規定の適用を受ける場合について準用する。この場合において、同条第十一項中「第二項及び第三項」とあるのは「第百四十四条の二第二項及び第三項（外国法人に係る外国税額の控除）」と、「控除限度額及び控除対象外国法人税の額」とあるのは「同条第一項に規定する控除限度額（以下この項において「控除限度額」という。）及び同条第一項に規定する控除対象外国法人税の額（以下この項において「控除対象外国法人税の額」という。）」と、「、第九項」とあるのは「、同条第六項において準用する第九項」と、「の前三年内事業年度」とあるのは「の同条第二項に規定する前三年内事業年度（以下この項において「前三年内事業年度」という。）」と、「同項」とあるのは「同条第六項において準用する第九項」と読み替えるものとする。
The application of the provisions of paragraphs (1) through (3) in the case where, in each business year of a foreign corporation that starts within seven years after the first day of the business year in which the provisions of paragraphs (1) through (3) have applied to the amount of the foreign country's corporate tax that the foreign corporation has come to pay (hereinafter referred to as the "applicable business year" in this paragraph), the amount of the foreign country's corporate tax has been reduced (in the case where the foreign corporation has received, as a result of a qualified merger, etc., the transfer of the whole or a part of the business pertaining to the permanent establishment of another foreign corporation that is an acquired corporation, etc., including the case where, in each business year of the foreign corporation that starts within seven years after the first day of the applicable business year of the acquired corporation, etc. pertaining to the amount of the foreign country's corporate tax that the acquired corporation, etc. has come to pay on income pertaining to the business transferred to the foreign corporation, out of the amount of the foreign country's corporate tax that the acquired corporation, etc. has come to pay, the amount of the foreign country's corporate tax has been reduced) is as specified by Cabinet Order.
外国法人が納付することとなつた外国法人税の額につき第一項から第三項までの規定の適用を受けた事業年度（以下この項において「適用事業年度」という。）開始の日後七年以内に開始する当該外国法人の各事業年度において当該外国法人税の額が減額された場合（当該外国法人が適格合併等により被合併法人等である他の外国法人の恒久的施設に係る事業の全部又は一部の移転を受けた場合にあつては、当該被合併法人等が納付することとなつた外国法人税の額のうち当該外国法人が移転を受けた当該事業に係る所得に基因して納付することとなつた外国法人税の額に係る当該被合併法人等の適用事業年度開始の日後七年以内に開始する当該外国法人の各事業年度において当該外国法人税の額が減額された場合を含む。）における第一項から第三項までの規定の適用については、政令で定めるところによる。
The provisions of paragraphs (1) through (5), the provisions of Article 69, paragraph (9) and paragraph (10) as applied mutatis mutandis pursuant to paragraph (6), the provisions of paragraph (11) of that Article as applied mutatis mutandis pursuant to paragraph (7), and the provisions of the preceding paragraph do not apply to the creditable amount of the foreign country's corporate tax that an association or foundation without juridical personality which is a foreign corporation pays on income arising from a business other than its profit-making business or assets belonging thereto.
The provisions of Article 69, paragraph (25), paragraph (26) and paragraph (28) apply mutatis mutandis in the case where a credit under the provisions of paragraphs (1) through (3) is made with regard to the creditable amount of the foreign country's corporate tax that a foreign corporation is to pay. In this case, the phrase "The provisions of paragraph (1)" in paragraph (25) of that Article is deemed to be replaced with "The provisions of Article 144-2, paragraph (1) (Foreign Tax Credit for Foreign Corporations)", the phrase "under the provisions of paragraph (1)" with "under the provisions of paragraph (1) of that Article", and the phrase "calculation of the creditable amount of the foreign country's corporate tax" with "calculation of the creditable amount of the foreign country's corporate tax prescribed in that paragraph (hereinafter referred to as the 'creditable amount of the foreign country's corporate tax' in this paragraph and the following paragraph)"; the phrase "paragraph (2) and paragraph (3)" in paragraph (26) of that Article is deemed to be replaced with "Article 144-2, paragraph (2) and paragraph (3)", the phrase "pertaining to the limitation on the creditable amount to be carried over or the creditable amount of the foreign country's corporate tax to be carried over" with "pertaining to the limitation on the creditable amount to be carried over prescribed in paragraph (2) of that Article (hereinafter referred to as the 'limitation on the creditable amount to be carried over' in this paragraph) or the creditable amount of the foreign country's corporate tax to be carried over prescribed in paragraph (3) of that Article (hereinafter referred to as the 'creditable amount of the foreign country's corporate tax to be carried over' in this paragraph)", and the phrase "stating the limitation on a creditable amount for each of the business years" with "stating the limitation on a creditable amount for each of the business years (meaning the limitation on a creditable amount prescribed in paragraph (1) of that Article; hereinafter the same applies in this paragraph)"; and the phrase "under the provisions of paragraphs (1) through (3) or paragraph (18)" in paragraph (28) of that Article is deemed to be replaced with "under the provisions of Article 144-2, paragraphs (1) through (3)", and the phrase "apply the provisions of paragraphs (1) through (3) or paragraph (18)" with "apply the provisions of paragraphs (1) through (3) of that Article".
第六十九条第二十五項、第二十六項及び第二十八項の規定は、外国法人が納付することとなる控除対象外国法人税の額につき、第一項から第三項までの規定による控除をする場合について準用する。この場合において、同条第二十五項中「第一項の規定は」とあるのは「第百四十四条の二第一項（外国法人に係る外国税額の控除）の規定は」と、「第一項の規定に」とあるのは「同条第一項の規定に」と、「控除対象外国法人税の額の」とあるのは「同項に規定する控除対象外国法人税の額（以下この項及び次項において「控除対象外国法人税の額」という。）の」と、同条第二十六項中「第二項及び第三項」とあるのは「第百四十四条の二第二項及び第三項」と、「、繰越控除限度額又は繰越控除対象外国法人税額」とあるのは「、同条第二項に規定する繰越控除限度額（以下この項において「繰越控除限度額」という。）又は同条第三項に規定する繰越控除対象外国法人税額（以下この項において「繰越控除対象外国法人税額」という。）」と、「に当該各事業年度の控除限度額」とあるのは「に当該各事業年度の控除限度額（同条第一項に規定する控除限度額をいう。以下この項において同じ。）」と、同条第二十八項中「、第一項」とあるのは「、第百四十四条の二第一項」と、「まで又は第十八項」とあるのは「まで」と、「つき第一項」とあるのは「つき同条第一項」と読み替えるものとする。
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) through (6) are specified by Cabinet Order.
前三項に定めるもののほか、第一項から第六項までの規定の適用に関し必要な事項は、政令で定める。
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(Tax Base for a Domestic Corporation's Income Taxes)
compensation for periodic deposits based on a contract for installment deposits (meaning the part of compensation monies based on such a contract which is equivalent to what remains when the sum of…
定期積金に係る契約に基づく給付補塡金（当該契約に基づく給付金のうちその給付を受ける金銭の額から当該契約に基づき払い込んだ掛金の額の合計額を控除した残額に相当する部分をいう。）
Open this provision(Tax Base for a Domestic Corporation's Income Taxes)
compensation for periodic deposits based on a contract as referred to in Article 2, paragraph (4) (Definitions) of the Bank Act (Act No. 59 of 1981)…
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）の契約に基づく給付補塡金（当該契約に基づく給付金のうちその給付を受ける金銭の額から当該契約に基づき払い込むべき掛金の額として政令で定めるものの合計額を控除した残額に相当する部分をいう。）
Open this provision(Tax Base for a Domestic Corporation's Income Taxes)
finance charges that are paid based on a contract prescribed by Cabinet Order as a contract concluded based on mortgage Securities as prescribed in Article 1…
抵当証券法（昭和六年法律第十五号）第一条第一項（証券の交付）に規定する抵当証券に基づき締結された当該抵当証券に記載された債権の元本及び利息の支払等に関する事項を含む契約として政令で定める契約により支払われる利息
Open this provision(Tax Base for a Domestic Corporation's Income Taxes)
profits based on a contract for the purchase and sellback of a precious metal such as gold or anything equivalent thereto that Cabinet Order provides for…
金その他の貴金属その他これに類する物品で政令で定めるものの買入れ及び売戻しに関する契約で、当該契約に定められた期日において当該契約に定められた金額により当該物品を売り戻す旨の定めがあるものに基づく利益（当該物品の当該売戻しをした場合の当該金額から当該物品の買入れに要した金額を控除した残額をいう。）
Open this provision(Tax Base for a Domestic Corporation's Income Taxes)
margin arising from Deposits or Savings in a foreign currency the principal and interest of which are to be paid after conversion into Japanese yen or into a different foreign currency at the rate…
外国通貨で表示された預貯金でその元本及び利子をあらかじめ約定した率により本邦通貨又は当該外国通貨以外の外国通貨に換算して支払うこととされているものの差益（当該換算による差益として政令で定めるものをいう。）
Open this provision(Tax Base for a Domestic Corporation's Income Taxes)
margin based on an insurance policy concluded by an insurance company as prescribed in Article 2, paragraph (2) (Definitions) of the Insurance Business Act, a foreign insurance company…
保険業法第二条第二項（定義）に規定する保険会社、同条第七項に規定する外国保険会社等若しくは同条第十八項に規定する少額短期保険業者の締結した保険契約若しくは旧簡易生命保険契約（郵政民営化法等の施行に伴う関係法律の整備等に関する法律第二条（法律の廃止）の規定による廃止前の簡易生命保険法第三条（政府保証）に規定する簡易生命…
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Deposits and Savings:monetary deposits and savings (including anything that Cabinet Order specifies as equivalent thereto);
預貯金 預金及び貯金（これらに準ずるものとして政令で定めるものを含む。）をいう。
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Investment Trust:an investment trust or a foreign investment trust as prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations;
投資信託 投資信託及び投資法人に関する法律第二条第三項に規定する投資信託及び外国投資信託をいう。
Open this provision(Definitions)
Bond-Based Investment Trust Under Public Offering:a Bond-Based Investment Trust (but only one falling under the category of an Investment Trust as set forth in Article 2, item (xxix), (b)2. of the…
公募公社債等運用投資信託 その設定に係る受益権の募集が公募（金融商品取引法（昭和二十三年法律第二十五号）第二条第三項（定義）に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われた公社債等運用投資信託（法人税法第二条第二十九号ロ（２）に掲げる投資信託に該当するものに限…
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Nonresident:an individual other than a Resident;
非居住者 居住者以外の個人をいう。
Open this provision(Interest Income)
Interest income means income from interest on public and corporate bonds and Deposits and Savings (other than interest on public and corporate bonds that were the interest portion of public and…
利子所得とは、公社債及び預貯金の利子（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該利子に係る部分であつた公社債に係るものを除く。）並びに合同運用信託、公社債投資信託及び公募公社債等運用投資信託の収益の分配（以下この条において「利子等」という。）に係る所得をいう。
Open this provision(Dividend Income)
Dividend income means income from dividends of surplus (these are limited to dividends from shares or capital contributions (including any beneficial interest in a Bond-Based Investment Trust other…
配当所得とは、法人（法人税法第二条第六号（定義）に規定する公益法人等及び人格のない社団等を除く。）から受ける剰余金の配当（株式又は出資（公募公社債等運用投資信託以外の公社債等運用投資信託の受益権及び社債的受益権を含む。次条において同じ。）に係るものに限るものとし、資本剰余金の額の減少に伴うもの並びに分割型分割（同法第…
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 provisiona foreign corporation having a permanent establishment: The following domestic source income for each business year:
恒久的施設を有する外国法人 各事業年度の次に掲げる国内源泉所得
Open this provision(Tax Rate for a Foreign Corporation's Corporation Tax on Income for Each Business Year)
The amount of corporation tax imposed on a foreign corporation for income for each business year is to be the amount calculated by multiplying the amount of income categorized as domestic source…
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額は、次に掲げる国内源泉所得の区分ごとに、これらの国内源泉所得に係る所得の金額に百分の二十三・二の税率を乗じて計算した金額とする。
Open this provision(Tax Rate for a Foreign Corporation's Corporation Tax on Income for Each Business Year)
In the case referred to in the preceding paragraph, with regard to the part of the amount that is eight million yen per annum or less out of the amount of income categorized as domestic source income…
前項の場合において、普通法人のうち各事業年度終了の時において資本金の額若しくは出資金の額が一億円以下であるもの若しくは資本若しくは出資を有しないもの又は人格のない社団等の同項各号に掲げる国内源泉所得の区分ごとに、これらの国内源泉所得に係る所得の金額のうち年八百万円以下の金額については、同項の規定にかかわらず…
Open this provisionForeign Tax Credit for Foreign Corporations
In the case where a foreign corporation having a permanent establishment is to pay a foreign country's corporate tax…
恒久的施設を有する外国法人が各事業年度において外国法人税（第六十九条第一項（外国税額の控除）に規定する外国法人税をいう。以下この項及び第八項において同じ。）を納付することとなる場合には…
Open this provisionCredit for Amount Equivalent to the Foreign Tax Adjusted at Distribution for Foreign Corporations
In the case where a foreign corporation having a permanent establishment receives payment of distributions of proceeds from a group investment trust in each business year…
恒久的施設を有する外国法人が各事業年度において集団投資信託の収益の分配の支払を受ける場合（恒久的施設帰属所得に該当するものの支払を受ける場合に限る。）には、当該収益の分配に係る分配時調整外国税（所得税法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する外国の法令により課される所得税に相当する税で政令で定…
Open this provisionForeign Tax Credit for Foreign Corporations
In the case where a foreign corporation having a permanent establishment is to pay a foreign country's corporate tax…
恒久的施設を有する外国法人が各事業年度において外国法人税（第六十九条第一項（外国税額の控除）に規定する外国法人税をいう。以下この項及び第八項において同じ。）を納付することとなる場合には…
Open this provisionForeign Tax Credit for Foreign Corporations
The provisions of Article 69, paragraph (25), paragraph (26) and paragraph (28) apply mutatis mutandis in the case where a credit under the provisions of paragraphs (1) through (3) is made with…
第六十九条第二十五項、第二十六項及び第二十八項の規定は、外国法人が納付することとなる控除対象外国法人税の額につき、第一項から第三項までの規定による控除をする場合について準用する。
Open this provisionForeign Tax Credit for Foreign Corporations
In the case where the creditable amount of the foreign country's corporate tax that a foreign corporation having a permanent establishment is to pay in each business year exceeds the sum of the…
恒久的施設を有する外国法人が各事業年度において納付することとなる控除対象外国法人税の額が当該事業年度の控除限度額、地方法人税控除限度額として政令で定める金額及び地方税控除限度額として政令で定める金額の合計額を超える場合において…
Open this provisionForeign Tax Credit for Foreign Corporations
In the case where the creditable amount of the foreign country's corporate tax that a foreign corporation having a permanent establishment is to pay in each business year is less than the limitation…
恒久的施設を有する外国法人が各事業年度において納付することとなる控除対象外国法人税の額が当該事業年度の控除限度額に満たない場合において、その前三年内事業年度において納付することとなつた控除対象外国法人税の額のうち当該事業年度に繰り越される部分として政令で定める金額（以下この項において「繰越控除対象外国法人税額」という…
Open this provisionForeign Tax Credit for Foreign Corporations
The foreign source income prescribed in paragraph (1) means the income listed in Article 138, paragraph (1), item (i) that falls under any of the following:
第一項に規定する国外源泉所得とは、第百三十八条第一項第一号に掲げる所得のうち次のいずれかに該当するものをいう。
Open this provisionForeign Tax Credit for Foreign Corporations
income arising from investing or holding assets located outside Japan;
国外にある資産の運用又は保有により生ずる所得
Open this provisionForeign Tax Credit for Foreign Corporations
a pension that the earner is paid based on an insurance contract concluded by a foreign insurer as prescribed in Article 2, paragraph (6) (Definitions) of the Insurance Business Act or on any other…
国外にある営業所又は国外において契約の締結の代理をする者を通じて締結した保険業法第二条第六項（定義）に規定する外国保険業者の締結する保険契約その他の年金に係る契約で政令で定めるものに基づいて受ける年金（年金の支払の開始の日以後に当該年金に係る契約に基づき分配を受ける剰余金又は割戻しを受ける割戻金及び当該契約に基づき年…
Open this provisionForeign Tax Credit for Foreign Corporations
compensation for periodic deposits, finance charges, profits, or margin profits as follows:
次に掲げる給付補塡金、利息、利益又は差益
Open this provisionForeign Tax Credit for Foreign Corporations
distribution of profits received under a silent partnership contract (including a contract specified by Cabinet Order as being equivalent thereto) with respect to capital contributions to a person…
国外において事業を行う者に対する出資につき、匿名組合契約（これに準ずる契約として政令で定めるものを含む。）に基づいて受ける利益の分配
Open this provisionForeign Tax Credit for Foreign Corporations
income prescribed by Cabinet Order as arising from the transfer of assets located outside Japan;
国外にある資産の譲渡により生ずる所得として政令で定めるもの
Open this provisionForeign Tax Credit for Foreign Corporations
consideration received by a corporation which conducts a business that has as its main content the provision of personal services outside Japan and which is specified by Cabinet Order…
国外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 provisionForeign Tax Credit for Foreign Corporations
consideration for the lending of real estate located outside Japan, any right on real estate located outside Japan or a right of quarrying outside Japan…
国外にある不動産、国外にある不動産の上に存する権利若しくは国外における採石権の貸付け（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 provisionForeign Tax Credit for Foreign Corporations
interest, etc. prescribed in Article 23, paragraph (1) (Interest Income) of the Income Tax Act and anything equivalent thereto that falls under any of the following:
所得税法第二十三条第一項（利子所得）に規定する利子等及びこれに相当するもののうち次に掲げるもの
Open this provisionForeign Tax Credit for Foreign Corporations
dividends, etc. prescribed in Article 24, paragraph (1) (Dividend Income) of the Income Tax Act and anything equivalent thereto, which are listed as follows:
所得税法第二十四条第一項（配当所得）に規定する配当等及びこれに相当するもののうち次に掲げるもの
Open this provisionForeign Tax Credit for Foreign Corporations
interest from a loan provided to a person doing business outside Japan (including monies equivalent to such a loan) in connection with that business…
国外において業務を行う者に対する貸付金（これに準ずるものを含む。）で当該業務に係るものの利子（債券の買戻又は売戻条件付売買取引として政令で定めるものから生ずる差益として政令で定めるものを含む。）
Open this provisionForeign Tax Credit for Foreign Corporations
any of the following royalties or considerations received from a person who performs operations outside Japan, which pertain to the operations:
国外において業務を行う者から受ける次に掲げる使用料又は対価で当該業務に係るもの
Open this provisionForeign Tax Credit for Foreign Corporations
monetary awards used to advertize a business conducted outside Japan, which are specified by Cabinet Order;
国外において行う事業の広告宣伝のための賞金として政令で定めるもの
Open this provisionForeign Tax Credit for Foreign Corporations
In the case where a tax treaty (meaning a treaty prescribed in the proviso to Article 2, item (xii)-19; hereinafter the same applies in this paragraph) contains provisions different from those of the…
租税条約（第二条第十二号の十九ただし書に規定する条約をいう。以下この項において同じ。）において国外源泉所得（第一項に規定する国外源泉所得をいう。以下この項において同じ。）につき前項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、同項の規定にかかわらず、国外源泉所得は…
Open this provisionForeign Tax Credit for Foreign Corporations
The provisions of Article 69, paragraph (9) and paragraph (10) apply mutatis mutandis in the case where a foreign corporation has received, as a result of a qualified merger…
第六十九条第九項及び第十項の規定は、外国法人が他の外国法人を被合併法人、分割法人又は現物出資法人（第八項において「被合併法人等」という。）とする適格合併、適格分割又は適格現物出資（第八項において「適格合併等」という。）により当該他の外国法人の恒久的施設に係る事業の全部又は一部の移転を受けた場合について準用する。
Open this provisionForeign Tax Credit for Foreign Corporations
The provisions of Article 69, paragraph (11) apply mutatis mutandis in the case where a foreign corporation that is a succeeding corporation in a company split or corporation receiving a capital…
第六十九条第十一項の規定は、適格分割又は適格現物出資に係る分割承継法人又は被現物出資法人である外国法人が前項において準用する同条第九項の規定の適用を受ける場合について準用する。
Open this provisionForeign Tax Credit for Foreign Corporations
The application of the provisions of paragraphs (1) through (3) in the case where, in each business year of a foreign corporation that starts within seven years after the first day of the business…
外国法人が納付することとなつた外国法人税の額につき第一項から第三項までの規定の適用を受けた事業年度（以下この項において「適用事業年度」という。）開始の日後七年以内に開始する当該外国法人の各事業年度において当該外国法人税の額が減額された場合（当該外国法人が適格合併等により被合併法人等である他の外国法人の恒久的施設に係る…
Open this provisionForeign Tax Credit for Foreign Corporations
The provisions of paragraphs (1) through (5), the provisions of Article 69, paragraph (9) and paragraph (10) as applied mutatis mutandis pursuant to paragraph (6)…
第一項から第五項までの規定、第六項において準用する第六十九条第九項及び第十項の規定並びに第七項において準用する同条第十一項の規定並びに前項の規定は、外国法人である人格のない社団等が収益事業以外の事業又はこれに属する資産から生ずる所得について納付する控除対象外国法人税の額については、適用しない。
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 provision(Definitions)
group investment trust: These mean trusts listed as follows:
集団投資信託 次に掲げる信託をいう。
Open this provision(Foreign Tax Credit)
In the case where a domestic corporation is to pay any foreign country's corporate tax (meaning a tax imposed under foreign laws or regulations that is equivalent to corporation tax and is specified…
内国法人が各事業年度において外国法人税（外国の法令により課される法人税に相当する税で政令で定めるものをいう。以下この項及び第十二項において同じ。）を納付することとなる場合には、当該事業年度の所得の金額につき第六十六条第一項から第三項まで（各事業年度の所得に対する法人税の税率）の規定を適用して計算した金額のうち当該事業…
Open this provision(Foreign Tax Credit)
With regard to a domestic corporation that has received, as a result of a qualified company split, etc., the transfer of a business from another domestic corporation that is a splitting corporation…
前項の規定は、適格分割等により当該適格分割等に係る分割法人等である他の内国法人から事業の移転を受けた内国法人にあつては、当該内国法人が当該適格分割等の日以後三月以内に当該内国法人の前三年内事業年度の控除限度額及び控除対象外国法人税の額とみなされる金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提…
Open this provision(Foreign Tax Credit)
In the case where a succeeding corporation in a company split or corporation receiving a capital contribution in kind…
適格分割等に係る分割承継法人又は被現物出資法人（以下この項において「分割承継法人等」という。）が第九項の規定の適用を受ける場合には、当該適格分割等に係る分割法人等の当該適格分割等の日の属する事業年度以後の各事業年度における第二項及び第三項の規定の適用については…
Open this provision(Foreign Tax Credit)
With regard to a group tax sharing corporation (including a domestic corporation that was a group tax sharing corporation (excluding a domestic corporation that has come to fall under the category of…
通算法人（通算法人であつた内国法人（公益法人等に該当することとなつた内国法人を除く。）を含む。以下第二十一項までにおいて同じ。）の各事業年度（以下第二十二項までにおいて「対象事業年度」という。）において…
Open this provision(Foreign Tax Credit)
In the case where the creditable amount of the foreign country's corporate tax that a domestic corporation is to pay in each business year exceeds the sum of the limitation on the creditable amount…
内国法人が各事業年度において納付することとなる控除対象外国法人税の額が当該事業年度の控除限度額、地方法人税法第十二条第一項（外国税額の控除）に規定する地方法人税控除限度額及び地方税控除限度額として政令で定める金額の合計額を超える場合において…
Open this provision(Foreign Tax Credit)
The provisions of paragraph (1) apply only in the case where there is an attachment to a Final Return, an amended return or a written request for reassessment…
第一項の規定は、確定申告書、修正申告書又は更正請求書（次項、第二十七項及び第三十一項において「申告書等」という。）に第一項の規定による控除を受けるべき金額及びその計算に関する明細を記載した書類並びに控除対象外国法人税の額の計算に関する明細その他の財務省令で定める事項を記載した書類（以下この項において「明細書」という。…
Open this provision(Foreign Tax Credit)
The provisions of paragraph (2) and paragraph (3) apply only in the case where there is an attachment of documents to the tax return or similar filing for each business year on or after the oldest…
第二項及び第三項の規定は、繰越控除限度額又は繰越控除対象外国法人税額に係る事業年度のうち最も古い事業年度以後の各事業年度の申告書等に当該各事業年度の控除限度額及び当該各事業年度において納付することとなつた控除対象外国法人税の額を記載した書類の添付があり、かつ…
Open this provision(Foreign Tax Credit)
Even in the case where the documents specified by Ministry of Finance Order prescribed in the preceding three paragraphs are not kept with regard to the whole or a part of the amount to be credited…
税務署長は、第一項から第三項まで又は第十八項の規定による控除をされるべきこととなる金額の全部又は一部につき前三項に規定する財務省令で定める書類の保存がない場合においても、その書類の保存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…
Open this provision(Foreign Tax Credit)
In the case where the creditable amount of the foreign country's corporate tax that a domestic corporation is to pay in each business year is less than the limitation on the creditable amount for the…
内国法人が各事業年度において納付することとなる控除対象外国法人税の額が当該事業年度の控除限度額に満たない場合において、その前三年内事業年度において納付することとなつた控除対象外国法人税の額のうち当該事業年度に繰り越される部分として政令で定める金額（以下この項及び第二十六項において「繰越控除対象外国法人税額」という。）…
Open this provision(Foreign Tax Credit)
In the case where a domestic corporation has received, as a result of a qualified merger, qualified company split or qualified capital contribution in kind…
内国法人が適格合併、適格分割又は適格現物出資（以下この項及び第十二項において「適格合併等」という。）により被合併法人、分割法人又は現物出資法人（同項において「被合併法人等」という。）である他の内国法人から事業の全部又は一部の移転を受けた場合には…
Open this provisionoutside Japan
「国外」
Anywhere outside the area in which this Act is in force, that is, outside Japan.
Defined inArticle 2, paragraph (1), item (ii)· applies throughout the law
domestic corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
foreign 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
association or foundation without juridical personality
「人格のない社団等」
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
acquired corporation
「被合併法人」
A corporation that transferred its assets and liabilities to another corporation by a merger (合併).
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law
splitting corporationmachine translation
「分割法人」
A splitting corporation as defined in Article 2, item (xii)-2 of the Corporation Tax Act: a corporation that transfers its assets or liabilities to another in a company split.
Defined inArticle 2, paragraph (1), item (xii-2)· applies throughout the law
succeeding corporation in a company splitmachine translation
「分割承継法人」
A corporation that receives assets or liabilities from a splitting corporation (分割法人) in a company split.
Defined inArticle 2, paragraph (1), item (xii-3)· applies throughout the law
corporation making a capital contribution in kind
「現物出資法人」
A corporation that has transferred its assets, or its assets together with its liabilities, by a contribution in kind (現物出資).
Defined inArticle 2, paragraph (1), item (xii-4)· applies throughout the law
corporation receiving a capital contribution in kind
「被現物出資法人」
A corporation that received assets, or assets together with liabilities, from a corporation making a capital contribution in kind (現物出資法人) by a capital contribution in kind (現物出資).
Defined inArticle 2, paragraph (1), item (xii-5)· applies throughout the law
qualified mergermachine translation
「適格合併」
A merger (合併) of one of the kinds Article 2, item (xii)-8 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which about 80 percent or more of the employees and the main business carry on, or one for running a business jointly — in which the acquired corporation's shareholders receive nothing but shares of the acquiring corporation or of its wholly owning parent, apart from dividends, payments to dissenting shareholders and, where the acquiring corporation already held two-thirds or more of the shares, payments to the other shareholders.
Defined inArticle 2, paragraph (1), item (xii-8)· applies throughout the law
qualified company splitmachine translation
「適格分割」
A company split (分割) of one of the kinds Article 2, item (xii)-11 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which the split business's main assets, employees and operations carry over, one for running a business jointly, or one to run a business independently in a new corporation — in which nothing but shares of the succeeding corporation or of its wholly owning parent is given as consideration, and, in a company split by split-off (分割型分割), the shares are given in proportion to the shareholdings in the splitting corporation.
Defined inArticle 2, paragraph (1), item (xii-11)· applies throughout the law
qualified capital contribution in kindmachine translation
「適格現物出資」
A capital contribution in kind (現物出資) of one of the kinds Article 2, item (xii)-14 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which the main assets, employees and business carry over, or one for running a business jointly — other than contributions the item excludes, such as moving real estate in Japan or other domestic assets to a foreign corporation.
Defined inArticle 2, paragraph (1), item (xii-14)· 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
profit-making business
「収益事業」
A profit-making business as defined in Article 2, item (xiii) of the Corporation Tax Act: a sales, manufacturing or other business set by Cabinet Order (政令) that is carried on continuously from a place of business.
Defined inArticle 2, paragraph (1), item (xiii)· applies throughout the law
jointly managed trustmachine translation
「合同運用信託」
A money trust accepted by a trust company (or a financial institution authorised to do trust business) that manages together the trust property of many unrelated settlors, excluding certain investment trusts and trusts whose settlors are not in substance many.
Defined inArticle 2, paragraph (1), item (xxvi)· applies throughout the law
public and company bond investment trust
「公社債投資信託」
A securities investment trust set up to invest its trust property in public and corporate bonds, and that does not invest in shares or equity.
Defined inArticle 2, paragraph (1), item (xxviii)· applies throughout the law
business yearmachine translation
「事業年度」
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
Defined inArticle 13, paragraph (1)· 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
foreign country's corporate taxmachine translation
「外国法人税」
In Article 144-2, paragraph (1) (foreign tax credit of a foreign corporation with a permanent establishment in Japan), a foreign country's corporate tax as Article 69, paragraph (1) defines it: a tax under foreign law corresponding to corporation tax that a Cabinet Order (政令) specifies.
Defined inArticle 144-2, paragraph (1)· applies only in this paragraph and in Article 144-2, paragraph (8)
income attributable to a permanent establishmentmachine translation
「恒久的施設帰属所得」
The domestic source income (国内源泉所得) of a foreign corporation described in Article 138, paragraph (1), item (i): the income attributable to its permanent establishment (恒久的施設) in Japan, worked out as if the permanent establishment were an enterprise independent of the corporation.
Short name set inArticle 144-2, paragraph (1)· applies only in this provision and in Article 144-2, paragraphs (2) and (3); and Article 144-2-2, paragraph (1)
creditable amount of the foreign country's corporate taxmachine translation
「控除対象外国法人税の額」
In Article 144-2 (foreign tax credit of a foreign corporation with a permanent establishment in Japan), the amount of a foreign country's corporate tax (外国法人税) charged on the income attributable to the permanent establishment (Article 138, paragraph (1), item (i)) that may be credited, leaving out the part of a high rate of tax, tax on income from transactions not normally conducted and other amounts, each as a Cabinet Order (政令) specifies.
Short name set inArticle 144-2, paragraph (1)· applies only in this article
limitation on a creditable amountmachine translation
「控除限度額」
In Article 144-2 (foreign tax credit of a foreign corporation with a permanent establishment in Japan), the most foreign tax it can credit in a business year: the part of its corporation tax on the income attributable to the permanent establishment, at the rates of Article 143, that corresponds, as a Cabinet Order (政令) sets, to the part of that income with a foreign source.
Short name set inArticle 144-2, paragraph (1)· applies only in this article
business year within preceding three yearsmachine translation
「前三年内事業年度」
Each business year that began within three years before the first day of the business year in question, from which foreign tax credit limits (控除限度額) and creditable foreign corporation tax are carried forward — in Article 69 for a domestic corporation, in Article 144-2 for a foreign corporation with a permanent establishment (恒久的施設), and in Article 32, paragraph (1) of the supplementary provisions (附則) of Act No. 8 of 2020 where some of those years were consolidated business years (連結事業年度).
Defined inArticle 144-2, paragraph (2)· applies only in this article
limitation on the creditable amount to be carried overmachine translation
「繰越控除限度額」
The part of the credit limits (控除限度額) of the business years that began within the three years before the current one that a Cabinet Order (政令) carries over to the current year, for a domestic corporation (Article 69(2)) or a foreign corporation with a permanent establishment (恒久的施設) (Article 144-2(2) and (10)); creditable foreign corporation tax beyond the current year's limits for corporation tax, local corporation tax and local taxes can be credited up to it.
Short name set inArticle 144-2, paragraph (2)· applies only in this paragraph
creditable amount of the foreign country's corporate tax to be carried overmachine translation
「繰越控除対象外国法人税額」
The part of the creditable foreign corporation tax (控除対象外国法人税) that a domestic corporation (Article 69(3)), or a foreign corporation with a permanent establishment (恒久的施設) (Article 144-2(3) and (10)), became liable to pay in the previous three business years and that a Cabinet Order (政令) carries over to the current year, credited where the current year's creditable foreign tax falls short of its credit limit (控除限度額).
Short name set inArticle 144-2, paragraph (3)· applies only in this paragraph
business office
「営業所」
In Article 144-2, paragraph (4), which lists the foreign source income (国外源泉所得) of a foreign corporation for its foreign tax credit, a business office, office or similar establishment (営業所) outside Japan — one at which deposits are placed, trusts are entrusted, savings are accepted or contracts are concluded.
Short name set inArticle 144-2, paragraph (4), item (v), (b)· applies only in this paragraph
bond-based investment trust under public offeringmachine translation
「公募公社債等運用投資信託」
A bond-based investment trust under public offering as defined in Article 2, paragraph (1), item (xv)-3 of the Income Tax Act; Article 69, paragraph (4), item (vi) and Article 144-2, paragraph (4), item (v) refer to distributions of proceeds from such a trust, or a similar trust, entrusted to a business office outside Japan.
Defined inArticle 144-2, paragraph (4), item (v), (c)· applies only in this provision and in Article 144-2, paragraph (4), item (vi), (b)
foreign source incomemachine translation
「国外源泉所得」
In Article 144-2, paragraph (5), foreign source income as Article 144-2, paragraph (4) lists it for the foreign tax credit of a foreign corporation with a permanent establishment (恒久的施設) in Japan, which a tax treaty (租税条約) that provides otherwise replaces, to the extent it does, for a foreign corporation to which the treaty applies.
Defined inArticle 144-2, paragraph (5)· applies only in this paragraph
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 144-2, paragraph (5)· applies only in this paragraph
business year within preceding three yearsmachine translation
「前三年内事業年度」
Each business year that began within three years before the first day of the business year in question, from which foreign tax credit limits (控除限度額) and creditable foreign corporation tax are carried forward — in Article 69 for a domestic corporation, in Article 144-2 for a foreign corporation with a permanent establishment (恒久的施設), and in Article 32, paragraph (1) of the supplementary provisions (附則) of Act No. 8 of 2020 where some of those years were consolidated business years (連結事業年度).
Short name set inArticle 144-2, paragraph (6)· applies only in this paragraph and in Article 69, paragraph (10)
creditable amount of the foreign country's corporate taxmachine translation
「控除対象外国法人税の額」
In Article 144-2, paragraph (6), which applies Article 69, paragraphs (9) and (10) to foreign corporations, the creditable amount of a foreign country's corporate tax as Article 144-2, paragraph (1) defines it.
Short name set inArticle 144-2, paragraph (6)· applies only in this paragraph and in Article 69, paragraph (10)
limitation on a creditable amountmachine translation
「控除限度額」
In Article 144-2, paragraph (6), which applies Article 69, paragraphs (9) and (10) to foreign corporations, the limitation on a creditable amount as Article 144-2, paragraph (1) defines it.
Short name set inArticle 144-2, paragraph (6)· applies only in this paragraph and in Article 69, paragraph (10)
acquired corporation, etc.machine translation
「被合併法人等」
In Article 144-2(6) and (8), another foreign corporation that is the acquired corporation (被合併法人), splitting corporation (分割法人) or corporation making a capital contribution in kind (現物出資法人) in a qualified merger, qualified company split or qualified capital contribution in kind by which a foreign corporation takes over all or part of the business of that other's permanent establishment (恒久的施設).
Short name set inArticle 144-2, paragraph (6)· applies only in this provision and in Article 144-2, paragraph (8)
qualified merger, etc.machine translation
「適格合併等」
In Article 144-2(6) and (8), a qualified merger (適格合併), qualified company split (適格分割) or qualified capital contribution in kind (適格現物出資) by which a foreign corporation takes over all or part of the business of another foreign corporation's permanent establishment (恒久的施設).
Short name set inArticle 144-2, paragraph (6)· applies only in this provision and in Article 144-2, paragraph (8)
business year within preceding three yearsmachine translation
「前三年内事業年度」
Each business year that began within three years before the first day of the business year in question, from which foreign tax credit limits (控除限度額) and creditable foreign corporation tax are carried forward — in Article 69 for a domestic corporation, in Article 144-2 for a foreign corporation with a permanent establishment (恒久的施設), and in Article 32, paragraph (1) of the supplementary provisions (附則) of Act No. 8 of 2020 where some of those years were consolidated business years (連結事業年度).
Short name set inArticle 144-2, paragraph (7)· applies only in this paragraph
creditable amount of the foreign country's corporate taxmachine translation
「控除対象外国法人税の額」
In Article 144-2, paragraph (7), which applies Article 69, paragraph (11) to foreign corporations, the creditable amount of a foreign country's corporate tax as Article 144-2, paragraph (1) defines it.
Short name set inArticle 144-2, paragraph (7)· applies only in this paragraph
limitation on a creditable amountmachine translation
「控除限度額」
In Article 144-2, paragraph (7), which applies Article 69, paragraph (11) to foreign corporations, the limitation on a creditable amount as Article 144-2, paragraph (1) defines it.
Short name set inArticle 144-2, paragraph (7)· applies only in this paragraph
applicable business yearmachine translation
「適用事業年度」
In Article 144-2(8), the business year for which a foreign corporation applied the foreign tax credit under Article 144-2(1) to (3) to foreign corporation tax (外国法人税) whose amount is reduced in a business year beginning within seven years after it began.
Short name set inArticle 144-2, paragraph (8)· applies only in this paragraph
creditable amount of the foreign country's corporate taxmachine translation
「控除対象外国法人税の額」
In Article 144-2, paragraph (10), which applies Article 69, paragraphs (25), (26) and (28) to foreign corporations, the creditable amount of a foreign country's corporate tax as Article 144-2, paragraph (1) defines it.
Short name set inArticle 144-2, paragraph (10)· applies only in this paragraph and in Article 69, paragraph (26)
limitation on a creditable amountmachine translation
「控除限度額」
In Article 144-2, paragraph (10), which applies Article 69, paragraphs (25), (26) and (28) to foreign corporations, the limitation on a creditable amount as Article 144-2, paragraph (1) defines it.
Defined inArticle 144-2, paragraph (10)· applies only in this paragraph
creditable amount of the foreign country's corporate tax to be carried overmachine translation
「繰越控除対象外国法人税額」
The part of the creditable foreign corporation tax (控除対象外国法人税) that a domestic corporation (Article 69(3)), or a foreign corporation with a permanent establishment (恒久的施設) (Article 144-2(3) and (10)), became liable to pay in the previous three business years and that a Cabinet Order (政令) carries over to the current year, credited where the current year's creditable foreign tax falls short of its credit limit (控除限度額).
Short name set inArticle 144-2, paragraph (10)· applies only in this paragraph
limitation on the creditable amount to be carried overmachine translation
「繰越控除限度額」
The part of the credit limits (控除限度額) of the business years that began within the three years before the current one that a Cabinet Order (政令) carries over to the current year, for a domestic corporation (Article 69(2)) or a foreign corporation with a permanent establishment (恒久的施設) (Article 144-2(2) and (10)); creditable foreign corporation tax beyond the current year's limits for corporation tax, local corporation tax and local taxes can be credited up to it.
Short name set inArticle 144-2, paragraph (10)· applies only in this paragraph
superficies
地上権
A right to use another person's land in order to own buildings or other structures, or trees or bamboo, on it (Civil Code, Article 265). It can be entered in the land register (Real Property Registration Act, Article 3, item (ii)). The Act on Land and Building Leases counts a superficies held in order to own a building as a land leasehold right (借地権), just as it counts a lease of land for that purpose (Article 2, item (i)).
Written by AI using Civil Code, Art. 265, Real Property Registration Act, Art. 3 and Act on Land and Building Leases, Art. 2 as a reference.