# 法人税法 / Corporation Tax Act — 第十七条 (Article 17)

- 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: 第十七条 (Article 17)（外国法人の納税地） — address `art-17`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-17
- 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.

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### 第十七条（外国法人の納税地） — Place for Tax Payment for Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-17 · https://japanlaw.org/en/corporation-tax-act/art-17 · https://japanlaw.org/l/340AC0000000034/art-17</sup>

  **第一項**  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。
  <sup>art-17/par-1 · https://japanlaw.org/en/corporation-tax-act/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/art-17/par-1</sup>
  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:
  <sup>machine translation, not official</sup>

    **一**  恒久的施設を有する外国法人　その外国法人が恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）
    <sup>art-17/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-17/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-17/par-1/item-1</sup>
    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);
    <sup>machine translation, not official</sup>

    **二**  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）
    <sup>art-17/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-17/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-17/par-1/item-2</sup>
    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);
    <sup>machine translation, not official</sup>

    **三**  前二号に該当しない外国法人　政令で定める場所
    <sup>art-17/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-17/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-17/par-1/item-3</sup>
    A foreign corporation not falling under either of the preceding two items: the place specified by Cabinet Order.
    <sup>machine translation, not official</sup>

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## Cites
- art-17/par-1/item-2: 第百三十八条第一項第五号 → 法人税法 第百三十八条第一項第五号 (Article 138, paragraph (1), item (v)), art-138/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-5
- art-17/par-1/item-3: 前二号 → 法人税法 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-17/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-17/par-1/item-1
- art-17/par-1/item-3: 前二号 → 法人税法 第十七条第一項第二号 (Article 17, paragraph (1), item (ii)), art-17/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-17/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-17/par-1/item-2

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第四十六条第一項（納税地） — https://japanlaw.org/en/reconstruction-funding-act/art-46/par-1 · https://japanlaw.org/l/423AC0000000117/art-46/par-1
- 法人税法 第十七条第一項第三号（外国法人の納税地） — https://japanlaw.org/en/corporation-tax-act/art-17/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-17/par-1/item-3
- 法人税法 第十八条第一項（納税地の指定） — https://japanlaw.org/en/corporation-tax-act/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/art-18/par-1

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## 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-20261008T111236-007, 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