The income taxes imposed on a Nonresident are calculated by applying the provisions of Subsection 1 of the following Section (Taxing Nonresidents on Aggregate Income) to the domestic source income that is specified in each of the following items for the category of Nonresident set forth in the item:
a Nonresident with a permanent establishment: domestic source income as follows:
domestic source income set forth in Article 161, paragraph (1), item (i) and item (iv) (Domestic Source Income);
第百六十一条第一項第一号及び第四号（国内源泉所得）に掲げる国内源泉所得
domestic source income set forth in Article 161, paragraph (1), item (ii), item (iii), items (v) through (vii), and item (xvii) (other than that falling under the domestic source income set forth in item (i) of that paragraph).
第百六十一条第一項第二号、第三号、第五号から第七号まで及び第十七号に掲げる国内源泉所得（同項第一号に掲げる国内源泉所得に該当するものを除く。）
a Nonresident without a permanent establishment: domestic source income set forth in Article 161, paragraph (1), item (ii), item (iii), items (v) through (vii), and item (xvii).
恒久的施設を有しない非居住者 第百六十一条第一項第二号、第三号、第五号から第七号まで及び第十七号に掲げる国内源泉所得
If a Nonresident set forth in either of the following items has domestic source income as specified in that item, the income taxes imposed on the Nonresident are calculated by applying the provisions of Section 3 (Separate Assessment of Income Tax for Nonresidents) to the domestic source income specified in the relevant item, in addition to what is imposed pursuant to the preceding paragraph:
a Nonresident with a permanent establishment: domestic source income set forth in Article 161, paragraph (1), items (viii) through (xvi) (other than that falling under the domestic source income set forth in item (i) of that paragraph);
恒久的施設を有する非居住者 第百六十一条第一項第八号から第十六号までに掲げる国内源泉所得（同項第一号に掲げる国内源泉所得に該当するものを除く。）
a Nonresident without a permanent establishment: domestic source income as set forth in Article 161, paragraph (1), items (viii) through (xvi).
恒久的施設を有しない非居住者 第百六十一条第一項第八号から第十六号までに掲げる国内源泉所得
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(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…
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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。）
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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
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a salary, remuneration, or pension as follows:
次に掲げる給与、報酬又は年金
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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
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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…
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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
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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
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beyond what is set forth in the preceding items, income prescribed by Cabinet Order as income whose source is in Japan.
前各号に掲げるもののほかその源泉が国内にある所得として政令で定めるもの
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income arising from investing or holding assets located in Japan (other than income falling under any of items (viii) through (xvi));
国内にある資産の運用又は保有により生ずる所得（第八号から第十六号までに該当するものを除く。）
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income prescribed by Cabinet Order as arising from the transfer of assets located in Japan;
国内にある資産の譲渡により生ずる所得として政令で定めるもの
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profits from business that the earner conducts through a permanent establishment under a partnership agreement as prescribed in Article 667, paragraph (1) (Partnership Agreements) of the Civil Code…
民法第六百六十七条第一項（組合契約）に規定する組合契約（これに類するものとして政令で定める契約を含む。以下この号において同じ。）に基づいて恒久的施設を通じて行う事業から生ずる利益で当該組合契約に基づいて配分を受けるもののうち政令で定めるもの
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consideration for the transfer of a piece of land, a right on land, or a building and associated facilities or structures, if it is located in Japan…
国内にある土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物の譲渡による対価（政令で定めるものを除く。）
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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
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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。）…
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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
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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
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The income taxes imposed on a Nonresident are calculated by applying the provisions of Subsection 1 of the following Section (Taxing Nonresidents on Aggregate Income) to the domestic source income…
非居住者に対して課する所得税の額は、次の各号に掲げる非居住者の区分に応じ当該各号に定める国内源泉所得について、次節第一款（非居住者に対する所得税の総合課税）の規定を適用して計算したところによる。
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