The tax base of corporation tax imposed on a foreign corporation for income for each business year is to be the amount of income categorized as domestic source income specified in each of the following items for the category of foreign corporation listed in the relevant item:
a foreign corporation having a permanent establishment: The following domestic source income for each business year:
Domestic source income listed in Article 138, paragraph (1), item (i) (Domestic Source Income)
第百三十八条第一項第一号（国内源泉所得）に掲げる国内源泉所得
Domestic source income listed in Article 138, paragraph (1), items (ii) through (vi) (excluding that falling under the domestic source income listed in item (i) of that paragraph); and
第百三十八条第一項第二号から第六号までに掲げる国内源泉所得（同項第一号に掲げる国内源泉所得に該当するものを除く。）
a foreign corporation not having a permanent establishment: Domestic source income listed in Article 138, paragraph (1), items (ii) through (vi) for each business year.
恒久的施設を有しない外国法人 各事業年度の第百三十八条第一項第二号から第六号までに掲げる国内源泉所得