The term "international minimum tax residual amount" as used in this Section means the amount calculated by multiplying the domestic group international minimum tax residual amount prescribed in Article 82-11, paragraph (2) (International Minimum Tax Residual Amount) of a specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in Article 82, item (iv) (Definitions); hereinafter the same applies in this paragraph) for each covered fiscal year of a foreign corporation that is a constituent entity (meaning a constituent entity prescribed in Article 82, item (xiii); hereinafter the same applies in this paragraph) having a permanent establishment, etc. (meaning a permanent establishment, etc. prescribed in item (vi) of that Article, limited to one whose country of location (meaning the country of location prescribed in item (vii) of that Article; hereinafter the same applies in this Article) is Japan; hereinafter the same applies in this paragraph) belonging to the specified multinational enterprise group, etc., by the ratio obtained by adding together the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the number of employees, etc. prescribed in Article 82-11, paragraph (1) of the permanent establishment, etc. of the foreign corporation to the total number of employees, etc. prescribed in that paragraph of the constituent entities belonging to the specified multinational enterprise group, etc. (limited to those whose country of location is Japan; hereinafter the same applies in this paragraph), and the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the amount of tangible assets of the permanent establishment, etc. of the foreign corporation to the total amount of tangible assets of the constituent entities.
この節において「国際最低課税残余額」とは、特定多国籍企業グループ等（第八十二条第四号（定義）に規定する特定多国籍企業グループ等をいう。以下この項において同じ。）に属する恒久的施設等（同条第六号に規定する恒久的施設等をいい、その所在地国（同条第七号に規定する所在地国をいう。以下この条において同じ。）が我が国であるものに限る。以下この項において同じ。）を有する構成会社等（第八十二条第十三号に規定する構成会社等をいう。以下この項において同じ。）である外国法人の各対象会計年度に係る当該特定多国籍企業グループ等の第八十二条の十一第二項（国際最低課税残余額）に規定する国内グループ国際最低課税残余額に、当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。以下この項において同じ。）の同条第一項に規定する従業員等の数の合計数のうちに当該外国法人の恒久的施設等の同項に規定する従業員等の数の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合と当該構成会社等の有形資産の額の合計額のうちに当該外国法人の恒久的施設等の有形資産の額の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合とを合計した割合を乗じて計算した金額をいう。
The calculation of the international minimum tax residual amount in the case where there is a flow-through entity prescribed in Article 82, item (v) whose country of location is Japan, and other necessary matters concerning the calculation set forth in the preceding paragraph are specified by Cabinet Order.