第百六十五条の五の二（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算）
Article 165-5-2Calculation of Income Related to Income Attributable to a Permanent Establishment Arising from Specified Internal Dealings
非居住者の恒久的施設と第百六十一条第一項第一号（国内源泉所得）に規定する事業場等との間で同項第三号、第五号又は第七号に掲げる国内源泉所得（政令で定めるものを除く。）を生ずべき資産の当該恒久的施設による取得又は譲渡に相当する内部取引（同項第一号に規定する内部取引をいう。以下この項において同じ。）があつた場合には、当該内部取引は当該資産の当該内部取引の直前の価額として政令で定める金額により行われたものとして、当該非居住者の各年分の恒久的施設帰属所得につき第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により前編第一章及び第二章（居住者に係る所得税の課税標準の計算等）の規定に準じて不動産所得の金額、事業所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額を計算する。
If there has been, between the permanent establishment of a Nonresident and a place of business or similar place as prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income), an internal dealing (meaning an internal dealing as prescribed in item (i) of that paragraph; hereinafter the same applies in this paragraph) equivalent to the acquisition or transfer by the permanent establishment of assets that would generate domestic source income set forth in item (iii), item (v), or item (vii) of that paragraph (other than that prescribed by Cabinet Order), the internal dealing is deemed to have been conducted at the amount prescribed by Cabinet Order as the value of those assets immediately before the internal dealing, and the Nonresident's real property income, business income, timber income, capital gains, or miscellaneous income is calculated in accordance with the provisions of Part II, Chapter I and Chapter II (Calculation of the Tax Base for Income Taxes for Residents) pursuant to Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) with regard to the Nonresident's income attributable to a permanent establishment for each year.
Cabinet Order provides for the acquisition cost of assets at the permanent establishment of a Nonresident if the provisions of the preceding paragraph apply, and for other necessary particulars concerning the application of the provisions of that paragraph.