Article 180Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment
第百八十条（恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）
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.
第七条第一項第五号（外国法人の課税所得の範囲）及び前二条の規定は、恒久的施設を有する外国法人で政令で定める要件を備えているもののうち第百六十一条第一項第四号から第七号まで、第十号、第十一号、第十三号又は第十四号（国内源泉所得）に掲げる国内源泉所得（同項第五号に規定する対価にあつては、第十三条第一項ただし書（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する信託で国内にある営業所に信託されたものの信託財産に帰せられるものに係るものに限る。）でその外国法人の恒久的施設に帰せられるもの（第百六十一条第一項第四号に掲げる国内源泉所得にあつては、同号に規定する事業に係る恒久的施設以外の恒久的施設に帰せられるものに限る。以下この項において「対象国内源泉所得」という。）の支払を受けるものが、政令で定めるところにより、当該支払を受けるものが当該要件を備えていること及びその支払を受けることとなる国内源泉所得が対象国内源泉所得に該当することにつきその法人税の納税地の所轄税務署長（以下この条において「所轄税務署長」という。）の証明書の交付を受け、その証明書を当該国内源泉所得の支払をする者に提示した場合には、その証明書が効力を有している間に支払を受ける当該国内源泉所得については、適用しない。
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:
第一項に規定する証明書は、次に掲げる場合には、その効力を失う。
the valid period of the certificate set by the competent district tax office director expires;
当該証明書につき所轄税務署長が定めた有効期限を経過したとき。
public notice under the preceding paragraph is issued.
前項の規定による公示があつたとき。
Read this with the articles around it
in Japan
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
Foreign Corporation
「外国法人」
A corporation other than a domestic corporation, that is, one whose head office or principal office is not in Japan; in Article 3, paragraph (4) of the supplementary provisions of the 2018 amending law (Act No. 7 of 2018) it means only such a corporation that on 31 December 2018 had something counting as a permanent establishment under the new rules but not under the old.
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
permanent establishmentmachine translation
「恒久的施設」
A branch, factory or other fixed place of business in Japan of a nonresident or foreign corporation, a construction or installation site there, or an agent there with authority to conclude contracts for it, each as a Cabinet Order (政令) specifies; where a tax treaty Japan has concluded defines it differently, the treaty's definition applies.
Defined inArticle 2, paragraph (1), item (viii-4)· applies throughout the law
domestic source income
「国内源泉所得」
Income with its source in Japan, as listed in Article 161, paragraph (1), on which nonresidents and foreign corporations are taxed.
Defined inArticle 161, paragraph (1)· applies only in this part
business office
「営業所」
A business office, office or similar establishment; throughout Part III, which taxes nonresidents and foreign corporations, interest on deposits and savings placed at one in Japan counts as income with its source in Japan.
Short name set inArticle 161, paragraph (1), item (viii), (c)· applies only in this part
covered domestic source incomemachine translation
「対象国内源泉所得」
Domestic source income of the kinds listed that is attributable to the permanent establishment in Japan of a foreign corporation (Article 180) or nonresident (Article 214) meeting requirements set by Cabinet Order (政令), from which no tax is withheld while the recipient holds a certificate from the district tax office director (税務署長) and has shown it to the payer.
Short name set inArticle 180, paragraph (1)· applies only in this paragraph
competent district directormachine translation
「所轄税務署長」
The district director (税務署長) of the tax office for the place where a foreign corporation pays its corporation tax, who issues the certificate that frees its domestic source income attributable to a permanent establishment from income tax under Article 180.
Short name set inArticle 180, paragraph (1)· applies only in this article
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.