If a Foreign Corporation with a permanent establishment which satisfies the requirements prescribed by Cabinet Order and which is paid domestic source income set forth in Article 161, paragraph (1), items (iv) through (vii), item (x), item (xi), item (xiii), or item (xiv) (Domestic Source Income) (for consideration as prescribed in item (v) of that paragraph, limited to that related to what is attributed to the trust property of a trust as prescribed in the proviso to Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) which has been established as a trust at a business office located in Japan) which is attributed to the permanent establishment of the Foreign Corporation (for domestic source income set forth in Article 161, paragraph (1), item (iv), limited to that attributed to a permanent establishment other than the permanent establishment related to the business prescribed in that item; hereinafter referred to as "covered domestic source income" in this paragraph) is issued a certificate, pursuant to Cabinet Order, by the competent district director for the locality in which the corporation pays corporation taxes (hereinafter referred to as the "competent district director" in this Article), certifying that the corporation being paid the domestic source income satisfies those requirements and that the domestic source income that the corporation is paid falls under the category of covered domestic source income, and the corporation presents that certificate to the person paying the domestic source income, the provisions of Article 7, paragraph (1), item (v) (Scope of a Foreign Corporation's Taxable Income) and the preceding two Articles do not apply to the domestic source income that the corporation is paid while the certificate remains valid.

If, after being issued the certificate prescribed in the preceding paragraph, a Foreign Corporation as prescribed in that paragraph ceases to satisfy the requirements provided for in that paragraph or ceases to have a permanent establishment, the corporation must report this to the competent district director and notify the person to which it has presented the certificate of the same without undue delay on or after the day that it ceases to satisfy those requirements or ceases to have a permanent establishment, pursuant to Cabinet Order.

If the competent district director finds that a Foreign Corporation as prescribed in paragraph (1) has ceased to satisfy the requirements provided for in that paragraph or ceased to have a permanent establishment after being issued a certificate as prescribed in that paragraph, the director is to notify the corporation that has been issued the certificate of this, via a paper-based notice.

In a case as referred to in the preceding paragraph, the person notified as prescribed in that paragraph must notify the person to which it has presented the certificate prescribed in paragraph (1) that it has been so notified without undue delay after the day on which it is notified.

Having received a report under paragraph (2) or having notified a corporation pursuant to paragraph (3), the competent district tax office director is to issue public notice, pursuant to Ministry of Finance Order, giving the name of the corporation that has so reported or that has been so notified, and giving any other information prescribed by Ministry of Finance Order.

The certificate prescribed in paragraph (1) becomes invalid if: