Article 142Calculation of the Amount of Income Categorized as Income Attributable to a Permanent Establishment
第百四十二条（恒久的施設帰属所得に係る所得の金額の計算）
The amount of income pertaining to domestic source income listed in item (i), (a) of the preceding Article for each business year of a foreign corporation (hereinafter referred to as "income attributable to a permanent establishment" in this Subsection) is to be the amount obtained by deducting the amount of deductible expenses for the business year pertaining to the business carried on through the permanent establishment of the foreign corporation from the amount of gross profit for the business year pertaining to that business.
The amount to be included in gross profit or deductible expenses for the business year when calculating the amount of income pertaining to income attributable to a permanent establishment for each business year of a foreign corporation is, except as otherwise provided, the amount that would be the amount of gross profit or the amount of deductible expenses if calculated, with regard to the business carried on through the permanent establishment of the foreign corporation, in accordance with the provisions of Subsections 2 through 9 of Section 1 of Chapter I of the preceding Part (Calculation of the Amount of Income for Each Business Year of a domestic corporation) (excluding Article 23-2 (Exclusion of Dividends Received from Foreign Subsidiaries from Gross Profits), Articles 25-2 through 27 (Gain on Gifts Received, etc.), Article 33, paragraph (5) (Valuation Loss on Assets), Article 37, paragraph (2) (Exclusion of Contributions or Donations from Deductible Expenses), Article 39-2 (Exclusion of Foreign Withholding Tax, etc. on Dividends Received from Foreign Subsidiaries from Deductible Expenses), Article 41 (Exclusion of Foreign Taxes Credited Against the Corporation Tax from Deductible Expenses), Article 41-2 (Exclusion of the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution from Deductible Expenses), Article 46 (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired by a Non-investment Partnership with Allotment Monies), Article 57, paragraph (2) (Carryover of Losses) (limited to the part pertaining to the determination of residual assets), Article 60-2 (Dividends Made on the Basis of the Volume of Business with Cooperatives Incurred by Cooperatives), Article 61-2, paragraph (17) (Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses) and Division 5 of Subsection 5 (Profit or Loss on Transactions between Corporations with a Full Controlling Interest)) and Subsection 12 (Details of Calculation of the Amount of Income for Each Business Year).
外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上当該事業年度の益金の額又は損金の額に算入すべき金額は、別段の定めがあるものを除き、外国法人の恒久的施設を通じて行う事業につき、前編第一章第一節第二款から第九款まで（内国法人の各事業年度の所得の金額の計算）（第二十三条の二（外国子会社から受ける配当等の益金不算入）、第二十五条の二から第二十七条まで（受贈益等）、第三十三条第五項（資産の評価損）、第三十七条第二項（寄附金の損金不算入）、第三十九条の二（外国子会社から受ける配当等に係る外国源泉税等の損金不算入）、第四十一条（法人税額から控除する外国税額の損金不算入）、第四十一条の二（分配時調整外国税相当額の損金不算入）、第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）、第五十七条第二項（欠損金の繰越し）（残余財産の確定に係る部分に限る。）、第六十条の二（協同組合等の事業分量配当等の損金算入）、第六十一条の二第十七項（有価証券の譲渡益又は譲渡損の益金又は損金算入）及び第五款第五目（完全支配関係がある法人の間の取引の損益）を除く。）及び第十二款（各事業年度の所得の金額の計算の細目）の規定に準じて計算した場合に益金の額となる金額又は損金の額となる金額とする。
In the case of calculating the amount of income pertaining to income attributable to a permanent establishment for each business year of a foreign corporation in accordance with the provisions of Article 22 (General Rules for Calculation of the Amount of Income for Each Business Year) pursuant to the provisions of the preceding paragraph, the following apply:
selling expenses, general administrative expenses, and other expenses prescribed in Article 22, paragraph (3), item (ii) that pertain to the internal dealings prescribed in Article 138, paragraph (1), item (i) (Domestic Source Income) are to include those for which the obligations have not been determined;
第二十二条第三項第二号に規定する販売費、一般管理費その他の費用のうち第百三十八条第一項第一号（国内源泉所得）に規定する内部取引に係るものについては、債務の確定しないものを含むものとする。
selling expenses, general administrative expenses, and other expenses prescribed in Article 22, paragraph (3), item (ii) are to include the amount allocated, as specified by Cabinet Order, as pertaining to the business carried on through the permanent establishment, out of those expenses common to the business carried on through the permanent establishment of the foreign corporation and other businesses; and
第二十二条第三項第二号に規定する販売費、一般管理費その他の費用には、外国法人の恒久的施設を通じて行う事業及びそれ以外の事業に共通するこれらの費用のうち、当該恒久的施設を通じて行う事業に係るものとして政令で定めるところにより配分した金額を含むものとする。
capital, etc. transactions prescribed in Article 22, paragraph (5) are to include the provision of funds from the head office, etc. of the foreign corporation (meaning the head office, etc. prescribed in Article 138, paragraph (1), item (i); hereinafter the same applies in this item) to the permanent establishment for opening the permanent establishment, the remittance of surplus from the permanent establishment to the head office, etc., and other facts similar thereto.
第二十二条第五項に規定する資本等取引には、恒久的施設を開設するための外国法人の本店等（第百三十八条第一項第一号に規定する本店等をいう。以下この号において同じ。）から恒久的施設への資金の供与又は恒久的施設から本店等への剰余金の送金その他これらに類する事実を含むものとする。
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (2) are specified by Cabinet Order.