Article 292-5Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Other Domestic Source Income
第二百九十二条の五(その他の国内源泉所得についての総合課税に係る所得税の課税標準等の計算)
In the case of calculating the tax base and tax amount of the income taxes imposed on aggregate income prescribed in Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act imposed on a Nonresident (limited to the portion pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (b) and item (ii) (How Nonresidents Are Taxed) of the Act (referred to as "other domestic source income" in the following Article)) in accordance with the provisions of the Act prescribed in Article 165, paragraph (1) of the Act, the provisions of Article 292 (Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Income Attributable to a Permanent Establishment) are followed.
非居住者の法第百六十五条第一項(総合課税に係る所得税の課税標準、税額等の計算)に規定する総合課税に係る所得税(法第百六十四条第一項第一号ロ及び第二号(非居住者に対する課税の方法)に掲げる国内源泉所得(次条において「その他の国内源泉所得」という。)に係る部分に限る。)の課税標準及び税額につき、法第百六十五条第一項に規定する法の規定に準じて計算する場合には、第二百九十二条(恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算)の規定の例による。
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other domestic source incomemachine translation
「その他の国内源泉所得」
The domestic source income of a nonresident listed in Article 164, paragraph (1), item (i), (b) and item (ii) of the Income Tax Act — that is, domestic source income taxed together with other income that is not income attributable to a permanent establishment — as Article 292-6 refers to it.
Short name set inArticle 292-5, paragraph (1)· applies only in this provision and in Article 292-6