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
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(Domestic Source Income)
in the case where a foreign corporation carries on business through a permanent establishment, the income that should be attributed to the permanent establishment if the permanent establishment were…
外国法人が恒久的施設を通じて事業を行う場合において、当該恒久的施設が当該外国法人から独立して事業を行う事業者であるとしたならば、当該恒久的施設が果たす機能、当該恒久的施設において使用する資産…
Open this provision(Domestic Source Income)
income arising from the management or holding of assets located in Japan (excluding income falling under Article 161, paragraph (1), items (viii) through (xi) and items (xiii) through (xvi) (Domestic…
国内にある資産の運用又は保有により生ずる所得（所得税法第百六十一条第一項第八号から第十一号まで及び第十三号から第十六号まで（国内源泉所得）に該当するものを除く。）
Open this provision(Domestic Source Income)
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
Open this provision(Domestic Source Income)
consideration received by a corporation which conducts a business that has as its main content the provision of personal services in Japan and which is specified by a Cabinet Order…
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法人が受ける当該人的役務の提供に係る対価
Open this provision(Domestic Source Income)
consideration for the lending of real estate located in Japan, any right on real estate located in Japan or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950)…
国内にある不動産、国内にある不動産の上に存する権利若しくは採石法（昭和二十五年法律第二百九十一号）の規定による採石権の貸付け（地上権又は採石権の設定その他他人に不動産、不動産の上に存する権利又は採石権を使用させる一切の行為を含む。）…
Open this provision(Domestic Source Income)
beyond what is set forth in the preceding items, income prescribed by Cabinet Order as income whose source is in Japan.
前各号に掲げるもののほかその源泉が国内にある所得として政令で定めるもの
Open this provisionforeign corporation
「外国法人」
A corporation other than a domestic corporation (内国法人), that is, one whose head office or principal office is not in Japan.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
permanent establishmentmachine translation
「恒久的施設」
A foreign corporation's branch, factory or other fixed place of business in Japan, its site in Japan for construction or installation work or for supervising such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty defines as a permanent establishment (limited to one in Japan).
Defined inArticle 2, paragraph (1), item (xii-19)· applies throughout the law
business yearmachine translation
「事業年度」
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
Defined inArticle 13, paragraph (1)· applies throughout the law
domestic source income
「国内源泉所得」
In Part III (foreign corporations), the income with its source in Japan listed in Article 138, paragraph (1): income attributable to a foreign corporation's permanent establishment (恒久的施設) in Japan, income from using, holding or (as a Cabinet Order (政令) specifies) selling assets in Japan, consideration for certain personal services provided in Japan, rent for real property in Japan and the like, and other income a Cabinet Order specifies as having its source in Japan.
Defined inArticle 138, paragraph (1)· applies only in this part