所得税は、次の各号に掲げる者の区分に応じ当該各号に定める所得について課する。
Income taxes are imposed on the income that each of the following items prescribes for the category of person set forth in the item:
a Resident other than a Non-Permanent Resident: all income;
非永住者 第九十五条第一項（外国税額控除）に規定する国外源泉所得（国外にある有価証券の譲渡により生ずる所得として政令で定めるものを含む。以下この号において「国外源泉所得」という。）以外の所得及び国外源泉所得で国内において支払われ、又は国外から送金されたもの
a Non-Permanent Resident: income other than foreign source income as prescribed in Article 95, paragraph (1) (Foreign Tax Credit) (including income that Cabinet Order prescribes as income arising from the transfer of Securities located outside Japan; referred to as "foreign source income" in this item), and foreign source income that is paid in Japan or remitted from outside Japan;
a Nonresident: domestic source income as prescribed in each of the items of Article 164, paragraph (1) and paragraph (2) (How Nonresidents Are Taxed) for the category of Nonresident set forth in the relevant item of Article 164, paragraph (1);
a Domestic Corporation: interest and similar income, dividends and similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits, and monetary awards set forth in the items of Article 174 (Tax Base for a Domestic Corporation's Income Taxes), which it is paid in Japan;
外国法人 第百六十一条第一項（国内源泉所得）に規定する国内源泉所得のうち同項第四号から第十一号まで及び第十三号から第十六号までに掲げるもの
a Foreign Corporation: domestic source income as prescribed in Article 161, paragraph (1) (Domestic Source Income) which is set forth in items (iv) through (xi) and items (xiii) through (xvi) of that paragraph.
前項第二号に掲げる所得の範囲に関し必要な事項は、政令で定める。
Cabinet Order provides for the necessary particulars concerning the scope of income set forth in item (ii) of the preceding paragraph.