Article 279Scope of Places of Business or Similar Places That Are Counterparties to Internal Dealings Pertaining to a Permanent Establishment
第二百七十九条（恒久的施設に係る内部取引の相手方である事業場等の範囲）
Those specified by Cabinet Order prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act are those listed in the following items.
法第百六十一条第一項第一号（国内源泉所得）に規定する政令で定めるものは、次に掲げるものとする。
that which corresponds to the fixed place of business prescribed in Article 2, paragraph (1), item (viii)-4, (a) (Definitions) of the Act;
法第二条第一項第八号の四イ（定義）に規定する事業を行う一定の場所に相当するもの
that which corresponds to the place where construction or installation work, or the provision of services for supervising that work, prescribed in Article 2, paragraph (1), item (viii)-4, (b) of the Act is carried out;
法第二条第一項第八号の四ロに規定する建設若しくは据付けの工事又はこれらの指揮監督の役務の提供を行う場所に相当するもの
a person who corresponds to a person who has the authority to conclude contracts on its behalf prescribed in Article 2, paragraph (1), item (viii)-4, (c) of the Act;
法第二条第一項第八号の四ハに規定する自己のために契約を締結する権限のある者に相当する者
that which is equivalent to those listed in the preceding three items.
前三号に掲げるものに準ずるもの
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