Article 37-12Special Provisions on Taxation on Domestic Source Income Pertaining to the Transfer of Shares, etc. by Nonresidents Without a Permanent Establishment
第三十七条の十二（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例）
Where a nonresident who does not have a permanent establishment has made a transfer (meaning a transfer prescribed in Article 37-10, paragraph (1); the same applies in paragraph (3)) of general shares, etc. (meaning general shares, etc. prescribed in paragraph (1) of that Article; the same applies in the following paragraph) on or after January 1, 2016, with regard to capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) (hereinafter referred to in this paragraph and the following paragraph as "domestic source income from the transfer of general shares, etc."), out of the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of the Income Tax Act, notwithstanding the provisions of Article 165 of that Act, income tax is imposed, separately from other income, on the amount calculated pursuant to the provisions of Cabinet Order as the amount of domestic source income from the transfer of general shares, etc. for that year (hereinafter referred to in this paragraph and paragraph (5) as the "amount of domestic source income from the transfer of general shares, etc."), in an amount equivalent to 15 percent of the amount of domestic source income from the transfer of general shares, etc. (where the provisions of Article 72, Article 78, Article 86 and Article 87 of that Act as applied pursuant to the provisions of Article 37-10, paragraph (6), item (v) as applied mutatis mutandis pursuant to paragraph (7) apply, the amount after that application).
恒久的施設を有しない非居住者が平成二十八年一月一日以後に一般株式等（第三十七条の十第一項に規定する一般株式等をいう。次項において同じ。）の譲渡（同条第一項に規定する譲渡をいう。第三項において同じ。）をした場合には、当該非居住者の所得税法第百六十四条第一項第二号に掲げる国内源泉所得のうち、第三十七条の十第一項に規定する一般株式等に係る譲渡所得等（以下この項及び次項において「一般株式等の譲渡に係る国内源泉所得」という。）については、同法第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該一般株式等の譲渡に係る国内源泉所得の金額として政令で定めるところにより計算した金額（以下この項及び第五項において「一般株式等の譲渡に係る国内源泉所得の金額」という。）に対し、一般株式等の譲渡に係る国内源泉所得の金額（第七項において準用する第三十七条の十第六項第五号の規定により適用される同法第七十二条、第七十八条、第八十六条及び第八十七条の規定の適用がある場合には、その適用後の金額）の百分の十五に相当する金額に相当する所得税を課する。
The amounts listed in Article 37-10, paragraph (3), items (i) through (vii) that a nonresident who does not have a permanent establishment and holds general shares, etc. receives with regard to those general shares, etc. (excluding the portion of the amount that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act; the same applies in paragraph (4)), and the amount specified by Cabinet Order prescribed in Article 37-10, paragraph (3) that the nonresident receives with regard to those general shares, etc. due to a reason specified by Cabinet Order prescribed in that paragraph (limited to those that fall under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of that Act), are deemed to be revenue pertaining to domestic source income from the transfer of general shares, etc., and the provisions of that Act and this Chapter apply.
一般株式等を有する恒久的施設を有しない非居住者が、当該一般株式等につき交付を受ける第三十七条の十第三項第一号から第七号までに掲げる金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。第四項において同じ。）及び第三十七条の十第三項に規定する政令で定める事由により当該一般株式等につき交付を受ける同項に規定する政令で定める金額（当該非居住者の同法第百六十四条第一項第二号に掲げる国内源泉所得に該当するものに限る。）は、一般株式等の譲渡に係る国内源泉所得に係る収入金額とみなして、同法及びこの章の規定を適用する。
Where a nonresident who does not have a permanent establishment has made a transfer of listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2); the same applies in the following paragraph) on or after January 1, 2016, with regard to capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) (hereinafter referred to in this paragraph and the following paragraph as "domestic source income from the transfer of listed shares, etc."), out of the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of the Income Tax Act, notwithstanding the provisions of Article 165 of that Act, income tax is imposed, separately from other income, on the amount calculated pursuant to the provisions of Cabinet Order as the amount of domestic source income from the transfer of listed shares, etc. for that year (hereinafter referred to in this paragraph and paragraph (5) as the "amount of domestic source income from the transfer of listed shares, etc."), in an amount equivalent to 15 percent of the amount of domestic source income from the transfer of listed shares, etc. (where the provisions of Article 72, Article 78, Article 86 and Article 87 of that Act as applied pursuant to the provisions of Article 37-10, paragraph (6), item (v) as applied mutatis mutandis pursuant to paragraph (8) apply, the amount after that application).
恒久的施設を有しない非居住者が平成二十八年一月一日以後に上場株式等（第三十七条の十一第二項に規定する上場株式等をいう。次項において同じ。）の譲渡をした場合には、当該非居住者の所得税法第百六十四条第一項第二号に掲げる国内源泉所得のうち、第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等（以下この項及び次項において「上場株式等の譲渡に係る国内源泉所得」という。）については、同法第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該上場株式等の譲渡に係る国内源泉所得の金額として政令で定めるところにより計算した金額（以下この項及び第五項において「上場株式等の譲渡に係る国内源泉所得の金額」という。）に対し、上場株式等の譲渡に係る国内源泉所得の金額（第八項において準用する第三十七条の十第六項第五号の規定により適用される同法第七十二条、第七十八条、第八十六条及び第八十七条の規定の適用がある場合には、その適用後の金額）の百分の十五に相当する金額に相当する所得税を課する。
The amounts listed in Article 37-10, paragraph (3), items (i) through (vii) that a nonresident who does not have a permanent establishment and holds listed shares, etc. receives with regard to those listed shares, etc., and the amount specified by Cabinet Order prescribed in that paragraph that the nonresident receives with regard to those listed shares, etc. due to a reason specified by Cabinet Order prescribed in that paragraph (limited to those that fall under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of the Income Tax Act), are deemed to be revenue pertaining to domestic source income from the transfer of listed shares, etc., and the provisions of that Act and this Chapter apply.
上場株式等を有する恒久的施設を有しない非居住者が、当該上場株式等につき交付を受ける第三十七条の十第三項第一号から第七号までに掲げる金額及び同項に規定する政令で定める事由により当該上場株式等につき交付を受ける同項に規定する政令で定める金額（当該非居住者の所得税法第百六十四条第一項第二号に掲げる国内源泉所得に該当するものに限る。）は、上場株式等の譲渡に係る国内源泉所得に係る収入金額とみなして、同法及びこの章の規定を適用する。
In the cases referred to in paragraph (1) and paragraph (3), if there is an amount of loss arising in the calculation of the amount of domestic source income from the transfer of general shares, etc. and the amount of domestic source income from the transfer of listed shares, etc., the amount of loss is deemed not to have arisen for the purpose of applying the provisions of the Income Tax Act and other laws and regulations concerning income tax.
第一項及び第三項の場合において、一般株式等の譲渡に係る国内源泉所得の金額及び上場株式等の譲渡に係る国内源泉所得の金額の計算上生じた損失の額があるときは、所得税法その他所得税に関する法令の規定の適用については、当該損失の額は生じなかつたものとみなす。
Beyond what is prescribed in paragraph (2) and the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) and paragraph (3) are specified by Cabinet Order.
The provisions of Article 37-10, paragraph (6), items (iii) through (v) and item (vii) apply mutatis mutandis to the case where the provisions of paragraph (1) apply. In this case, in item (iii) of paragraph (6) of that Article, the phrase "the amount of capital gains on general shares, etc." is deemed to be replaced with "the portion of the amount of domestic source income from the transfer of general shares, etc. prescribed in Article 37-12, paragraph (1) (Special Provisions on Taxation on Domestic Source Income Pertaining to the Transfer of Shares, etc. by Nonresidents Without a Permanent Establishment) of the Act on Special Measures Concerning Taxation (hereinafter referred to as the 'amount of domestic source income from the transfer of general shares, etc.') that falls under capital gains"; in item (iv) of that paragraph, the phrase "capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) (Special Provisions on Taxation on Capital Gains, etc. Pertaining to General Shares, etc.)" is deemed to be replaced with "domestic source income from the transfer of general shares, etc. prescribed in Article 37-12, paragraph (1) (Special Provisions on Taxation on Domestic Source Income Pertaining to the Transfer of Shares, etc. by Nonresidents Without a Permanent Establishment)", and the phrase "the amount of capital gains, etc. on general shares, etc." is deemed to be replaced with "the amount of domestic source income from the transfer of general shares, etc."; and in item (v) of that paragraph, the phrase "Article 71 and Articles 72 through 87" is deemed to be replaced with "Article 71, Article 72, Article 78, Article 86 and Article 87", and the phrase "the amount of capital gains, etc. on general shares, etc." is deemed to be replaced with "the amount of domestic source income from the transfer of general shares, etc.".
第三十七条の十第六項第三号から第五号まで及び第七号の規定は、第一項の規定の適用がある場合について準用する。この場合において、同条第六項第三号中「一般株式等に係る譲渡所得の金額」とあるのは「租税特別措置法第三十七条の十二第一項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例）に規定する一般株式等の譲渡に係る国内源泉所得の金額（以下「一般株式等の譲渡に係る国内源泉所得の金額」という。）のうち譲渡所得に該当する部分の金額」と、同項第四号中「第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）に規定する一般株式等に係る譲渡所得等」とあるのは「第三十七条の十二第一項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例）に規定する一般株式等の譲渡に係る国内源泉所得」と、「一般株式等に係る譲渡所得等の金額」とあるのは「一般株式等の譲渡に係る国内源泉所得の金額」と、同項第五号中「第七十一条及び第七十二条から第八十七条まで」とあるのは「第七十一条、第七十二条、第七十八条、第八十六条及び第八十七条」と、「一般株式等に係る譲渡所得等の金額」とあるのは「一般株式等の譲渡に係る国内源泉所得の金額」と読み替えるものとする。
The provisions of the preceding paragraph apply mutatis mutandis to the case where the provisions of paragraph (3) apply. In this case, in the preceding paragraph, the phrase "Article 37-12, paragraph (1)" is deemed to be replaced with "Article 37-12, paragraph (3)", and the phrase "of general shares, etc." is deemed to be replaced with "of listed shares, etc.".
前項の規定は、第三項の規定の適用がある場合について準用する。この場合において、前項中「第三十七条の十二第一項」とあるのは「第三十七条の十二第三項」と、「一般株式等の」とあるのは「上場株式等の」と読み替えるものとする。