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.
(Domestic Source Income)
The term "domestic source income" as used in this Part means:
この編において「国内源泉所得」とは、次に掲げるものをいう。
Open this provision(Domestic Source Income)
if a Nonresident conducts business through a permanent establishment, the income (including income arising from the transfer of the permanent establishment) that should be attributed to the permanent…
非居住者が恒久的施設を通じて事業を行う場合において、当該恒久的施設が当該非居住者から独立して事業を行う事業者であるとしたならば、当該恒久的施設が果たす機能、当該恒久的施設において使用する資産…
Open this provision(Domestic Source Income)
interest from a loan that the earner has provided to a person doing business in Japan (including monies equivalent to such a loan) in connection with that business…
国内において業務を行う者に対する貸付金（これに準ずるものを含む。）で当該業務に係るものの利子（政令で定める利子を除き、債券の買戻又は売戻条件付売買取引として政令で定めるものから生ずる差益として政令で定めるものを含む。）
Open this provision(Domestic Source Income)
any of the following royalties or consideration that the earner receives from a person doing business in Japan in connection with that business:
国内において業務を行う者から受ける次に掲げる使用料又は対価で当該業務に係るもの
Open this provision(Domestic Source Income)
a salary, remuneration, or pension as follows:
次に掲げる給与、報酬又は年金
Open this provision(Domestic Source Income)
income prescribed by Cabinet Order as a monetary award for doing advertising for business conducted in Japan;
国内において行う事業の広告宣伝のための賞金として政令で定めるもの
Open this provision(Domestic Source Income)
a pension that the earner is paid based on an insurance policy concluded by a life insurance company as prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or a…
国内にある営業所又は国内において契約の締結の代理をする者を通じて締結した保険業法第二条第三項（定義）に規定する生命保険会社又は同条第四項に規定する損害保険会社の締結する保険契約その他の年金に係る契約で政令で定めるものに基づいて受ける年金（第二百九条第二号（源泉徴収を要しない年金）に掲げる年金に該当するものを除く。）で…
Open this provision(Domestic Source Income)
compensation for periodic deposits, finance charges, profits, or margin profits as follows:
次に掲げる給付補塡金、利息、利益又は差益
Open this provision(Domestic Source Income)
a distribution of proceeds based on a silent partnership agreement (this includes anything prescribed by Cabinet Order as an agreement equivalent thereto) for capital contributions made to a person…
国内において事業を行う者に対する出資につき、匿名組合契約（これに準ずる契約として政令で定めるものを含む。）に基づいて受ける利益の分配
Open this provision(Domestic Source Income)
compensation that a person conducting business prescribed by Cabinet Order whose main content is providing personal services in Japan receives for providing those personal services;
国内において人的役務の提供を主たる内容とする事業で政令で定めるものを行う者が受ける当該人的役務の提供に係る対価
Open this provision(Domestic Source Income)
consideration for renting out real property located in Japan, a right on real property located in Japan, or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950)…
国内にある不動産、国内にある不動産の上に存する権利若しくは採石法（昭和二十五年法律第二百九十一号）の規定による採石権の貸付け（地上権又は採石権の設定その他他人に不動産、不動産の上に存する権利又は採石権を使用させる一切の行為を含む。）…
Open this provision(Domestic Source Income)
interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income), which is as follows:
第二十三条第一項（利子所得）に規定する利子等のうち次に掲げるもの
Open this provision(Domestic Source Income)
dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income), which are as follows:
第二十四条第一項（配当所得）に規定する配当等のうち次に掲げるもの
Open this provision(Domestic Source Income Subject to Tax Conventions)
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…
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。
Open this provision(Definitions)
Permanent establishment: any of the following; provided, however, that if a convention for the avoidance of double taxation or the prevention of tax evasion with respect to taxes on income concluded…
恒久的施設 次に掲げるものをいう。ただし、我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、その条約の適用を受ける非居住者又は外国法人については、その条約において恒久的施設と定められたもの（国内にあるものに限る。）とする。
Open this provisionNonresident
「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