Income taxes are imposed on the income that each of the following items prescribes for the category of person set forth in the item:
所得税は、次の各号に掲げる者の区分に応じ当該各号に定める所得について課する。
a Resident other than a Non-Permanent Resident:all income;
a Non-Permanent Resident: income other than foreign source income as prescribed in Article 95, paragraph (1) (Foreign Tax Credit) (including income that Cabinet Order prescribes as income arising from the transfer of Securities located outside Japan; referred to as "foreign source income" in this item), and foreign source income that is paid in Japan or remitted from outside Japan;
a Nonresident: domestic source income as prescribed in each of the items of Article 164, paragraph (1) and paragraph (2) (How Nonresidents Are Taxed) for the category of Nonresident set forth in the relevant item of Article 164, paragraph (1);
a Domestic Corporation:interest and similar income, dividends and similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits, and monetary awards set forth in the items of Article 174 (Tax Base for a Domestic Corporation's Income Taxes), which it is paid in Japan;
a Foreign Corporation: domestic source income as prescribed in Article 161, paragraph (1) (Domestic Source Income) which is set forth in items (iv) through (xi) and items (xiii) through (xvi) of that paragraph.
外国法人 第百六十一条第一項（国内源泉所得）に規定する国内源泉所得のうち同項第四号から第十一号まで及び第十三号から第十六号までに掲げるもの
Cabinet Order provides for the necessary particulars concerning the scope of income set forth in item (ii) of the preceding paragraph.
前項第二号に掲げる所得の範囲に関し必要な事項は、政令で定める。
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(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)
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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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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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 provision(How Nonresidents Are Taxed)
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…
次の各号に掲げる非居住者が当該各号に定める国内源泉所得を有する場合には、当該非居住者に対して課する所得税の額は、前項の規定によるもののほか、当該各号に定める国内源泉所得について第三節（非居住者に対する所得税の分離課税）の規定を適用して計算したところによる。
Open this provision(Tax Base for a Domestic Corporation's Income Taxes)
The tax base for income taxes imposed on a Domestic Corporation is an amount set forth as follows which the Domestic Corporation is paid in Japan…
内国法人に対して課する所得税の課税標準は、その内国法人が国内において支払を受けるべき次に掲げるものの額（第十号に掲げる賞金については、その額から政令で定める金額を控除した残額）とする。
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a Non-Permanent Resident: income other than foreign source income as prescribed in Article 95, paragraph (1) (Foreign Tax Credit)…
非永住者 第九十五条第一項（外国税額控除）に規定する国外源泉所得（国外にある有価証券の譲渡により生ずる所得として政令で定めるものを含む。以下この号において「国外源泉所得」という。）以外の所得及び国外源泉所得で国内において支払われ、又は国外から送金されたもの
Open this provision(Foreign Tax Credit)
If a Resident has to pay foreign income taxes in any year (meaning taxes imposed pursuant to foreign laws or orders which are equivalent to income taxes and provided for by Cabinet Order; hereinafter…
居住者が各年において外国所得税（外国の法令により課される所得税に相当する税で政令で定めるものをいう。以下この項及び第九項において同じ。）を納付することとなる場合には、第八十九条から第九十三条まで（税率等）の規定により計算したその年分の所得税の額のうち…
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「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
outside Japan
「国外」
Anywhere outside the area in which this Act is in force, that is, outside Japan.
Defined inArticle 2, paragraph (1), item (ii)· applies throughout the law
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Non-Permanent Resident
「非永住者」
A resident who does not have Japanese nationality and has had a domicile or residence in Japan for a total of five years or less in the past ten years.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
Domestic Corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
Foreign Corporation
「外国法人」
A corporation other than a domestic corporation, that is, one whose head office or principal office is not in Japan; in Article 3, paragraph (4) of the supplementary provisions of the 2018 amending law (Act No. 7 of 2018) it means only such a corporation that on 31 December 2018 had something counting as a permanent establishment under the new rules but not under the old.
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
Securities
「有価証券」
Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act, and similar instruments a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xvii)· applies throughout the law
foreign source incomemachine translation
「国外源泉所得」
Income with its source outside Japan as listed in Article 95, paragraph (4), together with income from selling securities held abroad that a Cabinet Order (政令) specifies; a non-permanent resident is taxed on it only where it is paid in Japan or sent to Japan from abroad.
Short name set inArticle 7, paragraph (1), item (ii)· applies only in this item