第一章 国内源泉所得
Chapter I Domestic Source Income
Article 161Domestic Source Income
The term "domestic source income" as used in this Part means:
この編において「国内源泉所得」とは、次に掲げるものをいう。
if a Nonresident conducts business through a permanent establishment, the income (including income arising from the transfer of the permanent establishment) that should be attributed to the permanent establishment if it were a business operator conducting business independently of the Nonresident, taking into consideration the functions performed by the permanent establishment, the assets used at the permanent establishment, the internal dealings between the permanent establishment and a place of business or similar place of the Nonresident (meaning a place of business for the business of the Nonresident or anything else prescribed by Cabinet Order as equivalent thereto, other than that permanent establishment; the same applies in the following paragraph and paragraph (2) of the following Article), and other circumstances;
income arising from investing or holding assets located in Japan (other than income falling under any of items (viii) through (xvi));
国内にある資産の運用又は保有により生ずる所得（第八号から第十六号までに該当するものを除く。）
income prescribed by Cabinet Order as arising from the transfer of assets located in Japan;
国内にある資産の譲渡により生ずる所得として政令で定めるもの
profits from business that the earner conducts through a permanent establishment under a partnership agreement as prescribed in Article 667, paragraph (1) (Partnership Agreements) of the Civil Code (including any contract prescribed by Cabinet Order as being similar thereto; hereinafter the same applies in this item), which the earner is distributed based on such an agreement and which are as prescribed by Cabinet Order;
民法第六百六十七条第一項（組合契約）に規定する組合契約（これに類するものとして政令で定める契約を含む。以下この号において同じ。）に基づいて恒久的施設を通じて行う事業から生ずる利益で当該組合契約に基づいて配分を受けるもののうち政令で定めるもの
consideration for the transfer of a piece of land, a right on land, or a building and associated facilities or structures, if it is located in Japan (other than consideration prescribed by Cabinet Order);
国内にある土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物の譲渡による対価（政令で定めるものを除く。）
compensation that a person conducting business prescribed by Cabinet Order whose main content is providing personal services in Japan receives for providing those personal services;
国内において人的役務の提供を主たる内容とする事業で政令で定めるものを行う者が受ける当該人的役務の提供に係る対価
consideration for renting out real property located in Japan, a right on real property located in Japan, or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950) (this includes the establishment of a superficies right or a right of quarrying or doing anything else that gives another person the use of real property, a right on real property, or a right of quarrying), for establishing a mining lease pursuant to the Mining Act (Act No. 289 of 1950), or for renting out a vessel or aircraft, to a Resident or Domestic Corporation;
interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income), which is as follows:
第二十三条第一項（利子所得）に規定する利子等のうち次に掲げるもの
interest on Japanese government bonds, Japanese municipal bonds, or bonds issued by a Domestic Corporation;
日本国の国債若しくは地方債又は内国法人の発行する債券の利子
interest on bonds issued by a Foreign Corporation which relates to business conducted through a permanent establishment of the Foreign Corporation;
interest on Deposits and Savings deposited with a business office or other office, or with any other facility equivalent thereto (hereinafter referred to as a "business office" in this Part), which is located in Japan;
a distribution of proceeds from a Jointly Managed Trust, Bond Investment Trust, or Bond-Based Investment Trust Under Public Offering which has been established as a trust at a business office located in Japan.
国内にある営業所に信託された合同運用信託、公社債投資信託又は公募公社債等運用投資信託の収益の分配
dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income), which are as follows:
第二十四条第一項（配当所得）に規定する配当等のうち次に掲げるもの
dividends of surplus, dividends of profits, distributions of surplus, distributions of monies, or interest on funds prescribed in Article 24, paragraph (1) which the earner receives from a Domestic Corporation;
a distribution of proceeds from an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or a Specified Trust That Issues Beneficiary Certificates, which has been established as a trust at a business office located in Japan.
国内にある営業所に信託された投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）又は特定受益証券発行信託の収益の分配
interest from a loan that the earner has provided to a person doing business in Japan (including monies equivalent to such a loan) in connection with that business (this excludes interest as prescribed by Cabinet Order but includes any amount prescribed by Cabinet Order as margin arising from purchase and sale transactions involving bonds with buyback or resale agreements which are prescribed by Cabinet Order);
国内において業務を行う者に対する貸付金（これに準ずるものを含む。）で当該業務に係るものの利子（政令で定める利子を除き、債券の買戻又は売戻条件付売買取引として政令で定めるものから生ずる差益として政令で定めるものを含む。）
any of the following royalties or consideration that the earner receives from a person doing business in Japan in connection with that business:
国内において業務を行う者から受ける次に掲げる使用料又は対価で当該業務に係るもの
royalties for an industrial property right or any other right to the use of technology, a production method based on special technology, or any equivalent right or method; or consideration for the transfer thereof;
工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるものの使用料又はその譲渡による対価
royalties for a copyright (including print rights, neighboring rights, and any equivalent rights), or consideration for the transfer thereof;
著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の使用料又はその譲渡による対価
royalties for machinery, equipment, or any other tool prescribed by Cabinet Order.
機械、装置その他政令で定める用具の使用料
a salary, remuneration, or pension as follows:
次に掲げる給与、報酬又は年金
pay, compensation, wages, annual allowances, bonuses; salary in the nature thereof;, or remuneration in the nature thereof for providing personal services; which arises from the earner's working or providing personal services in Japan (including work done outside Japan by a person acting as the officer of a Domestic Corporation, and any other provision of personal services prescribed by Cabinet Order);
a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages) (other than one as prescribed by Cabinet Order);
第三十五条第三項（公的年金等の定義）に規定する公的年金等（政令で定めるものを除く。）
severance pay and other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income) based on work done or personal services provided by the recipient of the severance pay and other such compensation during a period that the recipient was a Resident (including work done by a person acting as the officer of a Domestic Corporation during the period when the person was a Nonresident, and other provision of personal services prescribed by Cabinet Order).
income prescribed by Cabinet Order as a monetary award for doing advertising for business conducted in Japan;
国内において行う事業の広告宣伝のための賞金として政令で定めるもの
a pension that the earner is paid based on an insurance policy concluded by a life insurance company as prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or a casualty insurance company as prescribed in paragraph (4) of that Article, or on any other contract for a pension prescribed by Cabinet Order, concluded through a business office located in Japan or through a person acting as an agent for the conclusion of such contracts in Japan (other than a pension falling under the pensions set forth in Article 209, item (ii) (Pensions Exempt from Withholding)), and which does not fall under the category of a pension as in item (xii)(b) (including a surplus distributed or a rebate refunded based on such a contract for a pension on or after the start date for the payment of the pension, and a lump-sum payment made in lieu of paying a pension based on such a contract);
compensation for periodic deposits, finance charges, profits, or margin profits as follows:
次に掲げる給付補塡金、利息、利益又は差益
compensation for periodic deposits as set forth in Article 174, item (iii) (Tax Base for a Domestic Corporation's Income Taxes), linked to installment deposits accepted by a business office located in Japan;
compensation for periodic deposits set forth in Article 174, item (iv), linked to installment deposits as prescribed in that item which are accepted by a business office located in Japan;
finance charges set forth in Article 174, item (v) linked to a contract as prescribed in that item which is concluded through a business office located in Japan;
profits set forth in Article 174, item (vi) linked to a contract as prescribed in that item which is concluded through a business office located in Japan;
margin profits set forth in Article 174, item (vii) linked to Deposits and Savings that are accepted by a business office located in Japan;
margin profits set forth in Article 174, item (viii) linked to a contract as prescribed in that item which is concluded through a business office located in Japan or through a person acting as an agent for the conclusion of contracts in Japan;
a distribution of proceeds based on a silent partnership agreement (this includes anything prescribed by Cabinet Order as an agreement equivalent thereto) for capital contributions made to a person doing business in Japan.
国内において事業を行う者に対する出資につき、匿名組合契約（これに準ずる契約として政令で定めるものを含む。）に基づいて受ける利益の分配
beyond what is set forth in the preceding items, income prescribed by Cabinet Order as income whose source is in Japan.
The term "internal dealing" as prescribed in item (i) of the preceding paragraph means a transfer of assets, provision of services, or other fact between a permanent establishment of a Nonresident and a place of business or similar place, which, if the same fact had occurred between independent business operators, would be found to have constituted a sale of assets, a purchase of assets, a provision of services, or other transaction (other than a guarantee of an obligation related to the borrowing of funds, the acceptance of reinsurance of insurance liability under an insurance policy, or any other transaction prescribed by Cabinet Order as similar thereto) between those business operators.
If a Nonresident with a permanent establishment conducts a business of transportation by vessel or aircraft both in and outside Japan, the income prescribed by Cabinet Order as income that should arise from the operations conducted in Japan, out of the income arising from that business, constitutes the income set forth in paragraph (1), item (i).
第百六十二条（租税条約に異なる定めがある場合の国内源泉所得）
Article 162Domestic Source Income Subject to Tax Conventions
Notwithstanding the preceding Article, if a tax treaty (meaning a treaty as prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 (Definitions); hereinafter the same applies in this Article) contains provisions on domestic source income which differ from the provisions of the preceding Article, the domestic source income of a person subject to that tax treaty is governed by that tax treaty, to the extent of the differing provisions. In such a case, if the tax treaty contains provisions on domestic source income that replace the provisions of items (vi) through (xvi) of paragraph (1) of that Article, income that the tax treaty treats as domestic source income is deemed to correspond to domestic source income set forth in those items as regards the application of the parts of this Act that involve the particulars prescribed in those items.
租税条約（第二条第一項第八号の四ただし書（定義）に規定する条約をいう。以下この条において同じ。）において国内源泉所得につき前条の規定と異なる定めがある場合には、その租税条約の適用を受ける者については、同条の規定にかかわらず、国内源泉所得は、その異なる定めがある限りにおいて、その租税条約に定めるところによる。この場合において、その租税条約が同条第一項第六号から第十六号までの規定に代わつて国内源泉所得を定めているときは、この法律中これらの号に規定する事項に関する部分の適用については、その租税条約により国内源泉所得とされたものをもつてこれに対応するこれらの号に掲げる国内源泉所得とみなす。
If, in calculating the income set forth in paragraph (1), item (i) of the preceding Article of a Nonresident with a permanent establishment, a tax treaty applies (limited to one providing that tax may be imposed on the Nonresident's income set forth in that item, and excluding one providing that income arises from an internal dealing as prescribed in that item between the permanent establishment of the Nonresident and a place of business or similar place), the internal dealings prescribed in that item are not to include any fact equivalent to the payment of interest (including anything prescribed by Cabinet Order as equivalent thereto) between the permanent establishment of the Nonresident and a place of business or similar place, or any other fact prescribed by Cabinet Order.
Article 163Details of Scope of Domestic Source Income
Beyond what is prescribed in the preceding two Articles, Cabinet Order provides for the necessary particulars concerning the scope of domestic source income.
定義第二条第一項第八号の四・法令全体に適用
次に掲げるものをいう。ただし、我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、その条約の適用を受ける非居住者又は外国法人については、その条約において恒久的施設と定められたもの（国内にあるものに限る。）とする
わかりやすく言うと
非居住者や外国法人が国内に持つ支店や工場など事業を行う一定の場所、建設や据付けの工事などを行う場所、自分のために契約を結ぶ権限のある者などで、政令で定めるものです。租税条約に異なる定めがあれば、その適用を受ける者については条約で恒久的施設とされる国内のものになります。
定義第二条第一項第十号・法令全体に適用
預金及び貯金（これらに準ずるものとして政令で定めるものを含む。）
わかりやすく言うと
預金と貯金のことで、これらに準ずるものとして政令で定めるものも含みます。
定義第二条第一項第十一号・法令全体に適用
信託会社（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。）が引き受けた金銭信託で、共同しない多数の委託者の信託財産を合同して運用するもの（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第二項（定義）に規定する委託者非指図型投資信託及びこれに類する外国投資信託（同条第二十四項に規定する外国投資信託をいう。第十二号の二及び第十三号において同じ。）並びに委託者が実質的に多数でないものとして政令で定める信託を除く。）
わかりやすく言うと
信託会社や信託業務を営む金融機関が引き受けた金銭信託のうち、互いに共同しない多数の委託者のお金を合わせて運用するものです。委託者非指図型投資信託やこれに類する外国投資信託、委託者が実質的に多数でない政令で定める信託は除きます。
定義第二条第一項第十二号の二・法令全体に適用
投資信託及び投資法人に関する法律第二条第三項に規定する投資信託及び外国投資信託
わかりやすく言うと
投資信託及び投資法人に関する法律に基づいて設定され、主に有価証券や不動産など政令で定める資産に投資して運用することを目的とする信託と、外国の法令に基づいて外国で設定されたこれに類する信託のことです。
定義第二条第一項第十五号・法令全体に適用
証券投資信託のうち、その信託財産を公社債に対する投資として運用することを目的とするもので、株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。第二十四条（配当所得）、第二十五条（配当等とみなす金額）、第五十七条の四第三項（株式交換等に係る譲渡所得等の特例）、第百七十六条第一項及び第二項（信託財産に係る利子等の課税の特例）、第二百二十四条の三第二項第一号（株式等の譲渡の対価の受領者の告知）並びに第二百二十五条第一項第二号（支払調書及び支払通知書）において同じ。）又は出資に対する投資として運用しないもの
わかりやすく言うと
証券投資信託のうち、信託財産を公債や社債（公社債）に投資して運用することを目的とし、株式（投資口を含みます）や出資には投資しないもののことです。
定義第二条第一項第十五号の三・法令全体に適用
その設定に係る受益権の募集が公募（金融商品取引法（昭和二十三年法律第二十五号）第二条第三項（定義）に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われた公社債等運用投資信託（法人税法第二条第二十九号ロ（２）に掲げる投資信託に該当するものに限る。）
わかりやすく言うと
公社債などで運用する投資信託（公社債等運用投資信託）のうち、受益権の募集が政令で定める公募で行われ、法人税法第二条第二十九号ロ（２）に掲げる投資信託に当たるものです。
定義第二条第一項第十五号の五・法令全体に適用
法人税法第二条第二十九号ハに規定する特定受益証券発行信託
わかりやすく言うと
受益証券発行信託のうち、税務署長の承認を受けた法人が受託者であること、利益の留保が政令で定める割合を超えないこと、計算期間が一年以内であることなどの要件を全て満たすものです（法人税法第二条第二十九号ハ）。
定義第二条第一項第四十五号・法令全体に適用
第四編第一章から第六章まで（源泉徴収）の規定により所得税を徴収し及び納付すること
わかりやすく言うと
利子、配当、給与、退職手当、報酬や料金などを支払う人が、この法律の第四編第一章から第六章までの規定に従って所得税を徴収し、国に納めることです。
定義第百六十一条第一項・この編の中だけ
次に掲げるもの
わかりやすく言うと
非居住者と法人の納税義務を定める編で、日本国内に源泉がある所得として列挙されたものです。国内の恒久的施設に帰せられる所得、国内にある資産の運用や譲渡による所得、国内での勤務による給与、国内の営業所に預けた預貯金の利子などが挙げられています。
定義第百六十一条第一項第一号・この規定及び第百六十一条第二項及び第百六十二条第二項の中だけ
当該非居住者の事業に係る事業場その他これに準ずるものとして政令で定めるものであつて当該恒久的施設以外のもの
わかりやすく言うと
非居住者の事業に関わる事業場や、これに準ずるものとして政令で定めるもののうち、その非居住者が国内に置く恒久的施設（支店など）以外のもののことです。
略称規定第百六十一条第一項第八号ハ・この編の中だけ
国内にある営業所、事務所その他これらに準ずるもの（以下この編において「営業所」という。）に預け入れられた預貯金の利子
定義第百六十二条第一項・この条の中だけ
第二条第一項第八号の四ただし書（定義）に規定する条約
わかりやすく言うと
日本が結んだ、所得に対する租税について二重課税を避け、又は脱税を防ぐための条約のことです（第二条第一項第八号の四ただし書）。