# 法人税法 / Corporation Tax Act — 第八条 (Article 8) - 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: 第八条 (Article 8)（外国法人の課税所得の範囲） — address `art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-8 - 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. --- ### 第八条（外国法人の課税所得の範囲） — (Scope of a Foreign Corporation's Taxable Income) caption: Ministry of Justice translation — Japanese Law Translation Database System art-8 · https://japanlaw.org/en/corporation-tax-act/art-8 · https://japanlaw.org/l/340AC0000000034/art-8 **第一項** 外国法人に対しては、第百四十一条各号（課税標準）に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得に係る所得について、各事業年度の所得に対する法人税を課する。 art-8/par-1 · https://japanlaw.org/en/corporation-tax-act/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-8/par-1 A foreign corporation has corporation tax imposed on income for each business year with respect to income pertaining to the domestic source income prescribed in each item of Article 141 (Tax Base) for the category of foreign corporation listed in the relevant item. machine translation, not official **第二項** 外国法人（人格のない社団等に限る。）の前項に規定する国内源泉所得に係る所得のうち収益事業から生じた所得以外の所得については、同項の規定にかかわらず、各事業年度の所得に対する法人税を課さない。 art-8/par-2 · https://japanlaw.org/en/corporation-tax-act/art-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-8/par-2 Notwithstanding the provision of the preceding paragraph, a foreign corporation (limited to an association or foundation without juridical personality) does not have corporation tax imposed on income for each business year with respect to the portion of the income categorized as domestic source income prescribed in the paragraph which has not arisen from its profit-making business. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-8/par-1: 第百四十一条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/corporation-tax-act/art-141 · https://japanlaw.org/l/340AC0000000034/art-141 - art-8/par-2: 前項 → 法人税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/corporation-tax-act/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-8/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 第八条第二項（外国法人の課税所得の範囲） — https://japanlaw.org/en/corporation-tax-act/art-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-8/par-2 - 法人税法 第八条の二第一項（外国法人の国際最低課税残余額の課税） — https://japanlaw.org/en/corporation-tax-act/art-8-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-8-2/par-1 - 法人税法 第八条の三第一項（外国法人の国内最低課税額の課税） — https://japanlaw.org/en/corporation-tax-act/art-8-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-8-3/par-1 - 法人税法 第九条第一項（退職年金業務等を行う外国法人の退職年金等積立金の課税） — https://japanlaw.org/en/corporation-tax-act/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-9/par-1 --- ## 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-20261008T111236-005, 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