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:
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 (i) and item (iv) (Domestic Source Income);
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。）
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).
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
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).
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。
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:
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 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
a Nonresident without a permanent establishment: domestic source income as set forth in Article 161, paragraph (1), items (viii) through (xvi).