The place for tax payment for the corporation tax of a foreign corporation is to be the place specified in the following items for the category of foreign corporation listed in each of those items:
外国法人の法人税の納税地は、次の各号に掲げる外国法人の区分に応じ当該各号に定める場所とする。
A foreign corporation that has a permanent establishment: the location of the office, place of business or other equivalent place pertaining to the business that the foreign corporation conducts through the permanent establishment (where there are two or more of these, the location of the principal one);
A foreign corporation that has no permanent establishment and receives consideration listed in Article 138, paragraph (1), item (v) (Domestic Source Income) (excluding consideration for the lending of a vessel or aircraft): the location of the assets pertaining to the consideration (where there are two or more such assets, the location of the principal asset);
恒久的施設を有しない外国法人で、第百三十八条第一項第五号（国内源泉所得）に掲げる対価（船舶又は航空機の貸付けによるものを除く。）を受けるもの 当該対価に係る資産の所在地（その資産が二以上ある場合には、主たる資産の所在地）
A foreign corporation not falling under either of the preceding two items: the place specified by Cabinet Order.