# 法人税法 / Corporation Tax Act — 第百四十二条の十 (Article 142-10) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百四十二条の十 (Article 142-10) — address `art-142-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-142-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-142-10 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百四十二条の十 art-142-10 · https://japanlaw.org/en/corporation-tax-act/art-142-10 · https://japanlaw.org/l/340AC0000000034/art-142-10 **第一項** 外国法人の各事業年度の第百四十一条第一号ロ及び第二号（課税標準）に定める国内源泉所得に係る所得の金額は、これらの規定に規定する国内源泉所得につき政令で定めるところにより第百四十二条から第百四十二条の二の二まで（恒久的施設帰属所得に係る所得の金額の計算）の規定に準じて計算した金額とする。 art-142-10/par-1 · https://japanlaw.org/en/corporation-tax-act/art-142-10/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-10/par-1 The amount of income pertaining to domestic source income specified in Article 141, item (i), (b) and item (ii) (Tax Base) for each business year of a foreign corporation is to be the amount calculated, as specified by Cabinet Order, with regard to the domestic source income prescribed in those provisions in accordance with the provisions of Article 142 through Article 142-2-2 (Calculation of the Amount of Income Categorized as Income Attributable to a Permanent Establishment). machine translation, not official --- ## Cites - art-142-10/par-1: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1 - art-142-10/par-1: 第百四十二条から第百四十二条の二の二まで → 法人税法 第百四十二条の二の二 (Article 142-2-2), art-142-2-2 — https://japanlaw.org/en/corporation-tax-act/art-142-2-2 · https://japanlaw.org/l/340AC0000000034/art-142-2-2 - art-142-10/par-1: 第百四十二条から第百四十二条の二の二まで → 法人税法 第百四十二条 (Article 142), art-142 — https://japanlaw.org/en/corporation-tax-act/art-142 · https://japanlaw.org/l/340AC0000000034/art-142 - art-142-10/par-1: 第二号 → 法人税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-2 - art-142-10/par-1: 第百四十二条から第百四十二条の二の二まで → 法人税法 第百四十二条の二 (Article 142-2), art-142-2 — https://japanlaw.org/en/corporation-tax-act/art-142-2 · https://japanlaw.org/l/340AC0000000034/art-142-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 第百四十四条の十三第十項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-10 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-10 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-055, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08