Article 292-5Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Other Domestic Source Income

In the case of calculating the tax base and tax amount of the income taxes imposed on aggregate income prescribed in Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act imposed on a Nonresident (limited to the portion pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (b) and item (ii) (How Nonresidents Are Taxed) of the Act (referred to as "other domestic source income" in the following Article)) in accordance with the provisions of the Act prescribed in Article 165, paragraph (1) of the Act, the provisions of Article 292 (Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Income Attributable to a Permanent Establishment) are followed.