Notwithstanding the preceding Article, if a tax treaty (meaning a treaty as prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 (Definitions); hereinafter the same applies in this Article) contains provisions on domestic source income which differ from the provisions of the preceding Article, the domestic source income of a person subject to that tax treaty is governed by that tax treaty, to the extent of the differing provisions. In such a case, if the tax treaty contains provisions on domestic source income that replace the provisions of items (vi) through (xvi) of paragraph (1) of that Article, income that the tax treaty treats as domestic source income is deemed to correspond to domestic source income set forth in those items as regards the application of the parts of this Act that involve the particulars prescribed in those items.
租税条約（第二条第一項第八号の四ただし書（定義）に規定する条約をいう。以下この条において同じ。）において国内源泉所得につき前条の規定と異なる定めがある場合には、その租税条約の適用を受ける者については、同条の規定にかかわらず、国内源泉所得は、その異なる定めがある限りにおいて、その租税条約に定めるところによる。この場合において、その租税条約が同条第一項第六号から第十六号までの規定に代わつて国内源泉所得を定めているときは、この法律中これらの号に規定する事項に関する部分の適用については、その租税条約により国内源泉所得とされたものをもつてこれに対応するこれらの号に掲げる国内源泉所得とみなす。
If, in calculating the income set forth in paragraph (1), item (i) of the preceding Article of a Nonresident with a permanent establishment, a tax treaty applies (limited to one providing that tax may be imposed on the Nonresident's income set forth in that item, and excluding one providing that income arises from an internal dealing as prescribed in that item between the permanent establishment of the Nonresident and a place of business or similar place), the internal dealings prescribed in that item are not to include any fact equivalent to the payment of interest (including anything prescribed by Cabinet Order as equivalent thereto) between the permanent establishment of the Nonresident and a place of business or similar place, or any other fact prescribed by Cabinet Order.
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
permanent establishmentmachine translation
「恒久的施設」
A branch, factory or other fixed place of business in Japan of a nonresident or foreign corporation, a construction or installation site there, or an agent there with authority to conclude contracts for it, each as a Cabinet Order (政令) specifies; where a tax treaty Japan has concluded defines it differently, the treaty's definition applies.
Defined inArticle 2, paragraph (1), item (viii-4)· applies throughout the law
domestic source income
「国内源泉所得」
Income with its source in Japan, as listed in Article 161, paragraph (1), on which nonresidents and foreign corporations are taxed.
Defined inArticle 161, paragraph (1)· applies only in this part
place of business or similar placemachine translation
「事業場等」
A place of business of a nonresident (非居住者), or something similar a Cabinet Order (政令) specifies, other than the nonresident's permanent establishment (恒久的施設).
Defined inArticle 161, paragraph (1), item (i)· applies only in this provision and in Article 161, paragraph (2); and Article 162, paragraph (2)
tax treatymachine translation
「租税条約」
A treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion, as referred to in the proviso to Article 2, paragraph (1), item (viii)-4.
Defined inArticle 162, paragraph (1)· applies only in this article