Article 281-2Profits from Business Conducted through a Permanent Establishment under a Partnership

①The agreement specified by Cabinet Order prescribed in Article 161, paragraph (1), item (iv) (Domestic Source Income) of the Act is to be any of the following agreements:

②The profit specified by Cabinet Order prescribed in Article 161, paragraph (1), item (iv) of the Act is to be the revenue from a business conducted through a permanent establishment under a partnership contract prescribed in that item (hereinafter referred to as a "partnership contract" in this paragraph), after deducting therefrom expenses pertaining to the revenue (including income tax collected pursuant to the provisions of Article 212, paragraph (1) (Obligation to Withhold Taxes) of the Act with respect to the domestic source income listed in Article 161, paragraph (1), items (v) to (xvi) of the Act), which is allocated under the partnership contract to the partners who are party to the partnership contract (including partners who were party to the partnership contract as well as those who are or were party to the agreement listed in item (iii) of the preceding paragraph).