第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）
Article 165Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income
前条第一項各号に掲げる非居住者の当該各号に定める国内源泉所得について課する所得税（以下この節において「総合課税に係る所得税」という。）の課税標準及び所得税の額は、当該各号に定める国内源泉所得について、別段の定めがあるものを除き、前編第一章から第四章まで（居住者に係る所得税の課税標準、税額等の計算）（第四十四条の三（減額された外国所得税額の総収入金額不算入等）、第四十六条（所得税額から控除する外国税額の必要経費不算入）、第六十条の四（外国転出時課税の規定の適用を受けた場合の譲渡所得等の特例）、第七十三条から第七十七条まで（医療費控除等）、第七十九条から第八十五条まで（障害者控除等）、第九十三条（分配時調整外国税相当額控除）、第九十五条（外国税額控除）及び第九十五条の二（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例）を除く。）の規定に準じて計算した金額とする。
The tax base and the amount of income taxes imposed on the domestic source income, as specified in the relevant of the items of paragraph (1) of the preceding Article, of the Nonresident set forth in the relevant item (hereinafter referred to as "Income Taxes Imposed on Aggregate Income" in this Section) are the amounts calculated against the domestic source income specified in the relevant item, unless otherwise provided, in accordance with the provisions of Part II, Chapter I through Chapter IV (Calculation of the Tax Base and Amount of Income Taxes for Residents) (excluding Article 44-3 (Exclusion of Reduced Foreign Income Taxes from Gross Revenue), Article 46 (Exclusion of Foreign Taxes Credited against Income Taxes from Necessary Expenses), Article 60-4 (Special Provisions on Capital Gains upon Application of the Provisions on Taxation at the Time of Departure from Japan), Article 73 through 77 (Medical Expense Deduction), Article 79 through 85 (Disability Deduction), Article 93 (Credit for Amount Equivalent to Foreign Tax Adjusted at Distribution), Article 95 (Foreign Tax Credit), and Article 95-2 (Special Provisions on Foreign Tax Credit Related to Special Provisions on Capital Gains upon Departure from Japan)).
前条第一項第一号に掲げる非居住者の同号イに掲げる国内源泉所得（以下この款において「恒久的施設帰属所得」という。）に係る各種所得の金額につき前項の規定により前編第二章第二節第一款及び第二款（各種所得の金額の計算）の規定に準じて計算する場合には、次に定めるところによる。
If Income in Each Class related to the domestic source income set forth in item (i), (a) of paragraph (1) of the preceding Article of the Nonresident set forth in that item (hereinafter referred to as "income attributable to a permanent establishment" in this Subsection) is calculated in accordance with the provisions of Part II, Chapter II, Section 2, Subsection 1 and Subsection 2 (Calculation of Income in Each Class) pursuant to the preceding paragraph, the following applies:
第三十七条第一項（必要経費）に規定する販売費、一般管理費その他同項に規定する所得を生ずべき業務について生じた費用（次号において「販売費等」という。）及び同条第二項に規定する山林の植林費、取得に要した費用、管理費、伐採費その他その山林の育成又は譲渡に要した費用（同号において「育成費等」という。）のうち、第百六十一条第一項第一号（国内源泉所得）に規定する内部取引に係るものについては、債務の確定しないものを含むものとする。
selling expenses, general administrative expenses, and other expenses incurred for business that generates income as prescribed in Article 37, paragraph (1) (Necessary Expenses) (referred to as "selling and other expenses" in the following item), and expenses for planting forest, expenses required for acquisition, management expenses, felling expenses, and other expenses required for growing or transferring forest as prescribed in paragraph (2) of that Article (referred to as "growing expenses, etc." in that item), which relate to internal dealings as prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income), are to include those for which the obligation has not been fixed;
販売費等及び育成費等並びに支出した金額（第三十四条第二項（一時所得）に規定する支出した金額をいう。以下この号において同じ。）には、非居住者の恒久的施設を通じて行う事業及びそれ以外の事業に共通する販売費等及び育成費等並びに支出した金額のうち、当該恒久的施設を通じて行う事業に係るものとして政令で定めるところにより配分した金額を含むものとする。
selling and other expenses, growing expenses, etc., and the amount expended (meaning the amount expended as prescribed in Article 34, paragraph (2) (Occasional Income); hereinafter the same applies in this item) are to include the amount allocated pursuant to Cabinet Order as relating to the business conducted through the permanent establishment, out of the selling and other expenses, growing expenses, etc., and amount expended that are common to the business conducted through a permanent establishment of the Nonresident and any other business.
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).