Article 304Requirements Allowing the Special Provisions on Taxation to Be Applied to a Foreign Corporation
第三百四条（外国法人が課税の特例の適用を受けるための要件）
The requirements specified by Cabinet Order prescribed in Article 180, paragraph (1) (Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment) of the Act are to be the following requirements:
法第百八十条第一項（恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）に規定する政令で定める要件は、次に掲げる要件とする。
the Foreign Corporation has submitted a written notice pursuant to the provisions of Article 149, paragraph (1) or paragraph (2) (Notification of Becoming a Foreign Ordinary Corporation) or Article 150, paragraph (4) or paragraph (5) (Notification of Commencement, etc. of Profit-Making Business by Public Interest Corporations, etc. or Associations or Foundations without Juridical Personality) of the Corporation Tax Act;
法人税法第百四十九条第一項若しくは第二項（外国普通法人となつた旨の届出）又は第百五十条第四項若しくは第五項（公益法人等又は人格のない社団等の収益事業の開始等の届出）の規定による届出書を提出していること。
where the Foreign Corporation is one that is to make a registration pursuant to the provisions of Article 933, paragraph (1) (Registration of a Foreign Company) of the Companies Act or Article 37, paragraph (1) (Registration of Foreign Corporations) of the Civil Code, the Foreign Corporation has made the registration (in the case of a Foreign Corporation that has made a registration pursuant to the provisions of Article 933, paragraph (1) of the Companies Act and that has a permanent establishment (limited to one listed in Article 2, paragraph (1), item (viii)-4, (a) (Definitions) of the Act, or one that is provided to be a permanent establishment in a convention prescribed in the proviso to that item and that corresponds to one listed in (a) of that item), the Foreign Corporation has made the registration with regard to its business office prescribed in Article 933, paragraph (1), item (ii) of the Companies Act);
会社法第九百三十三条第一項（外国会社の登記）又は民法第三十七条第一項（外国法人の登記）の規定による登記をすべき外国法人にあつては、その登記をしていること（会社法第九百三十三条第一項の規定による登記をしている恒久的施設（法第二条第一項第八号の四イ（定義）に掲げるもの又は同号ただし書に規定する条約において恒久的施設と定められたもので同号イに掲げるものに相当するものに限る。）を有する外国法人にあつては、会社法第九百三十三条第一項第二号に規定する営業所につきその登記をしていること。）。
the covered domestic source income prescribed in Article 180, paragraph (1) of the Act for which the Foreign Corporation seeks the application of the provisions of Article 180, paragraph (1) of the Act is included in the scope of income on which corporation tax is imposed pursuant to the provisions of laws and regulations concerning the corporation tax (including conventions prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Act);
法第百八十条第一項の規定の適用を受けようとする同項に規定する対象国内源泉所得が、法人税に関する法令（法第二条第一項第八号の四ただし書に規定する条約を含む。）の規定により法人税を課される所得のうちに含まれるものであること。
the foreign corporation has never evaded income taxes or corporation taxes by deceit or other wrongful acts;
偽りその他不正の行為により所得税又は法人税を免れたことがないこと。
where, for the purpose of seeking the application of the provisions of Article 180, paragraph (1) of the Act, the Foreign Corporation presents a certificate set forth in the same paragraph to the payer of covered domestic source income prescribed in the same paragraph, the Foreign Corporation is expected to record in books, without fail, the payer's name and domicile, office, place of business or any other place of payment of the relevant covered domestic source income, and the date on which the certificate is presented.
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registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.