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Article 305Procedures Required When a Foreign Corporation Seeks the Application of the Special Provisions on Taxation

第三百五条(外国法人が課税の特例の適用を受けるための手続等)

A corporation that wishes to obtain a certificate set forth in Article 180, paragraph (1) (Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment) of the Act must submit a written application stating the following matters to the competent district director with jurisdiction over the place for tax payment concerning corporation tax:

法第百八十条第一項(恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例)の証明書の交付を受けようとする法人は、次に掲げる事項を記載した申請書をその法人税の納税地の所轄税務署長に提出しなければならない。

the corporation's name, the location of its head office or principal office, and corporate number;

その法人の名称、本店又は主たる事務所の所在地及び法人番号

the name and location of the office, place of business or any other place equivalent thereto of the corporation prescribed in Article 17, item (i) (Place for Tax Payment for Foreign Corporations) of the Corporation Tax Act (if there are two or more of these, the principal one; referred to as the "office, etc. at the place for tax payment" in paragraph (1), item (i) of the following Article), and the name of the person representative of or any other person responsible for that office, etc.;

その法人の法人税法第十七条第一号(外国法人の納税地)に規定する事務所、事業所その他これらに準ずるもの(これらが二以上あるときは、そのうち主たるもの。次条第一項第一号において「納税地にある事務所等」という。)の名称及び所在地並びにその代表者その他の責任者の氏名

the date on which the written notice prescribed in item (i) of the preceding Article has been submitted and the date on which the registration prescribed in item (ii) of the same Article has been made (in the case of a corporation that is unable to make the registration, the detailed statement of the reasons why it is unable to do so);

前条第一号に規定する届出書を提出した年月日及び同条第二号に規定する登記をした年月日(当該登記をすることができない法人については、そのできない事情の詳細)

the outline of the circumstances where the corporation satisfies the requirement listed in item (iii) of the preceding Article;

前条第三号に掲げる要件に該当する事情の概要

the statement that the corporation will keep the records set forth in item (v) of the preceding Article without fail;

前条第五号の記録を確実に行う旨

where the contents of the business currently conducted by the corporation through a permanent establishment are different from the contents of that business as of the time when the written notice was submitted pursuant to the provisions of item (i) of the preceding Article, the outline of the business currently conducted;

その法人が恒久的施設を通じて行う事業の内容が前条第一号の規定による届出書を提出した当時の当該事業の内容と異なつている場合には、その現在の事業の概要

the name of the payer of the principal one of the covered domestic source income for which the corporation seeks the application of the provisions of Article 180, paragraph (1) of the Act by way of the certificate and which is prescribed in that paragraph, the payer's domicile, office, place of business or any other place of payment of the covered domestic source income and the recipient of the payment, as well as the type of the covered domestic source income and the period during which payment of the covered domestic source income is expected;

当該証明書により法第百八十条第一項の規定の適用を受けようとする同項に規定する対象国内源泉所得のうち主たるものの支払者の氏名又は名称、その住所、事務所、事業所その他当該対象国内源泉所得の支払の場所及びその支払の宛先並びに当該対象国内源泉所得の種類及び当該対象国内源泉所得の支払を受ける見込期間

the circumstances where the domestic source income for which the corporation seeks the application of the provisions of Article 180, paragraph (1) of the Act by way of the certificate falls under the covered domestic source income of the corporation prescribed in that paragraph;

当該証明書により法第百八十条第一項の規定の適用を受けようとする国内源泉所得がその法人の同項に規定する対象国内源泉所得に該当する事情

other matters useful for reference purposes.

その他参考となるべき事項

Where a written application set forth in the preceding paragraph has been submitted, the competent district director set forth in the same paragraph is to, when finding that the corporation that has submitted the written application satisfies the requirements specified in the items of the preceding Article, grant a certificate set forth in the same paragraph.

前項の所轄税務署長は、同項の申請書の提出があつた場合において、当該申請書を提出した法人が前条各号に定める要件を備えていると認めるときは、同項の証明書を交付するものとする。

The payer of the covered domestic source income prescribed in Article 180, paragraph (1) of the Act to whom a Foreign Corporation having a permanent establishment has presented a certificate set forth in paragraph (1) must keep books with regard to the payment of the covered domestic source income to that Foreign Corporation, and state in the books the name of that Foreign Corporation and the validity period of the certificate set forth in Article 180, paragraph (1) of the Act.

恒久的施設を有する外国法人から第一項の証明書の提示を受けた法第百八十条第一項に規定する対象国内源泉所得の支払者は、当該外国法人に対する当該対象国内源泉所得の支払に関する帳簿を備え、当該外国法人の名称及び同項の証明書の有効期限を記載しなければならない。

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