①The places specified by Cabinet Order prescribed in Article 2, paragraph (1), item (viii)-4, (a) (Definitions) of the Act are the following places in Japan:

②What is specified by Cabinet Order prescribed in Article 2, paragraph (1), item (viii)-4, (b) of the Act is the long-term construction site, etc. in Japan of a Nonresident or Foreign Corporation (meaning a place where a Nonresident or Foreign Corporation conducts long-term construction work, etc. in Japan (meaning construction or installation work, or the provision of services of directing or supervising such work, that is carried out for more than one year; the same applies hereinafter in this paragraph and paragraph (6)), and including the long-term construction work, etc. of a Nonresident or Foreign Corporation in Japan; the same applies in paragraph (6)).

③In the case referred to in the preceding paragraph, where, because a contract concerning construction or installation work, or the provision of services of directing or supervising such work (hereinafter referred to as "construction work, etc." in this paragraph and paragraph (5)), has been concluded in two or more divided parts, the construction work, etc. under the contract after that division (hereinafter referred to as "construction work, etc. under a split contract" in this paragraph) of the Nonresident or Foreign Corporation referred to in the preceding paragraph in Japan is no longer to be carried out for more than one year (limited to where it is found that causing the place where the construction work, etc. under a split contract is carried out (including that construction work, etc. under a split contract) not to fall under the long-term construction site, etc. prescribed in the preceding paragraph was one of the principal purposes of that division), the determination of whether the construction work, etc. under a split contract is carried out for more than one year is to be made on the basis of the period obtained by adding, to the period of the construction work, etc. under a split contract, the period of the construction work, etc. under another contract after that division in Japan (excluding any period that overlaps with the period of the construction work, etc. under a split contract); provided, however, that this does not apply where the contract was divided for a legitimate reason.

④The places specified in the following items for the categories of activities listed in those items that a Nonresident or Foreign Corporation carries on in Japan (including the activities listed in those items) are not to be included in the places specified by Cabinet Order prescribed in paragraph (1) or what is specified by Cabinet Order prescribed in paragraph (2); provided, however, that this is limited to where the activities listed in those items (for the activities listed in item (vi), the whole of the activities at the place referred to in that item) are of a preparatory or auxiliary character for the conduct of the business of that Nonresident or Foreign Corporation.

⑤The provisions of the preceding paragraph do not apply to the following places:

⑥Where a Nonresident or Foreign Corporation has a long-term construction site, etc., the provisions of the preceding two paragraphs apply by deeming that long-term construction site, etc. to be a place listed in the items of paragraph (1) as prescribed in paragraph (4), items (iv) through (vi), the place where the long-term construction work, etc. relating to that long-term construction site, etc. is conducted (including that long-term construction work, etc.) to be a fixed place of business prescribed in the items of the preceding paragraph, the Nonresident or Foreign Corporation having that long-term construction site, etc. to be a Nonresident or Foreign Corporation set forth in paragraph (4) that uses or holds a fixed place of business prescribed in the items of the preceding paragraph, the case where business activities are conducted at the place where that long-term construction work, etc. is conducted (including the case where that long-term construction work, etc. is conducted) to be the case where business activities are conducted at a fixed place of business prescribed in the items of the preceding paragraph, and the business activities conducted at the place where that long-term construction work, etc. is conducted (including that long-term construction work, etc.) to be business activities conducted at a fixed place of business prescribed in the items of that paragraph, respectively.

⑦A person specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (viii)-4, (c) of the Act is a person who, in Japan, on behalf of a Nonresident or Foreign Corporation, repeatedly concludes the following contracts in relation to its business, or repeatedly plays the principal role in the conclusion of the following contracts that are routinely concluded without material modification by that Nonresident or Foreign Corporation (excluding that person in the case where the activities conducted by that person in Japan on behalf of that Nonresident or Foreign Corporation (where those activities are a combination of multiple activities, the whole of the activities resulting from that combination) are solely activities of a preparatory or auxiliary character for the conduct of the business of that Nonresident or Foreign Corporation (excluding those activities where, if the provisions of paragraph (5) are applied by deeming the activities conducted on behalf of that Nonresident or Foreign Corporation to be business activities conducted by the Nonresident or Foreign Corporation set forth in the items of that paragraph at a fixed place of business set forth in the items of that paragraph, the provisions of paragraph (4) are, by the provisions of paragraph (5), not to be applied to that fixed place of business); referred to as a "contract-concluding agent, etc." in the following paragraph).

⑧Where a person who acts in Japan on behalf of a Nonresident or Foreign Corporation carries out operations relating to its business independently of that Nonresident or Foreign Corporation and in the ordinary course, that person is not to be included in a contract-concluding agent, etc.; provided, however, that this does not apply where that person acts exclusively or mainly on behalf of one or more persons that have a special relationship with that person.

⑨The special relationship prescribed in paragraph (5), item (ii) and the proviso to the preceding paragraph means a relationship in which one person directly or indirectly holds shares or capital contributions in a number or amount exceeding 50 percent of the total number or total amount of the issued shares (in the case of an investment corporation prescribed in Article 2, paragraph (12) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), the issued investment units (meaning investment units prescribed in paragraph (14) of that Article; hereinafter the same applies in this paragraph)) or capital contributions (excluding own shares (including investment units; hereinafter the same applies in this paragraph) or capital contributions held by that other corporation) of the other corporation, and any other special relationship specified by Ministry of Finance Order.