# 法人税法 / Corporation Tax Act — 第一章 (Part 3, Chapter 1)

- 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: 第一章 (Part 3, Chapter 1) — address `pt-3/ch-1`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/pt-3/ch-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/pt-3/ch-1
- 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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## 第一章　国内源泉所得 — Chapter I Domestic Source Income
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-3/ch-1 · https://japanlaw.org/en/corporation-tax-act/pt-3/ch-1 · https://japanlaw.org/l/340AC0000000034/pt-3/ch-1</sup>

### 第百三十八条（国内源泉所得） — (Domestic Source Income)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-138 · https://japanlaw.org/en/corporation-tax-act/art-138 · https://japanlaw.org/l/340AC0000000034/art-138</sup>

  **第一項**  この編において「国内源泉所得」とは、次に掲げるものをいう。
  <sup>art-138/par-1 · https://japanlaw.org/en/corporation-tax-act/art-138/par-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1</sup>
  The term "domestic source income" as used in this Part means any of the following:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  外国法人が恒久的施設を通じて事業を行う場合において、当該恒久的施設が当該外国法人から独立して事業を行う事業者であるとしたならば、当該恒久的施設が果たす機能、当該恒久的施設において使用する資産、当該恒久的施設と当該外国法人の本店等（当該外国法人の本店、支店、工場その他これらに準ずるものとして政令で定めるものであつて当該恒久的施設以外のものをいう。次項及び次条第二項において同じ。）との間の内部取引その他の状況を勘案して、当該恒久的施設に帰せられるべき所得（当該恒久的施設の譲渡により生ずる所得を含む。）
    <sup>art-138/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1</sup>
    in the case where a foreign corporation carries on business through a permanent establishment, the income that should be attributed to the permanent establishment if the permanent establishment were an enterprise carrying on business independently of the foreign corporation, taking into account the functions performed by the permanent establishment, the assets used by the permanent establishment, internal dealings between the permanent establishment and the head office, etc. of the foreign corporation (meaning the head office, branch office, factory or any other establishment equivalent thereto specified by Cabinet Order of the foreign corporation, other than the permanent establishment; the same applies in the following paragraph and paragraph (2) of the following Article), and other circumstances (including income arising from the transfer of the permanent establishment);
    <sup>machine translation, not official</sup>

    **二**  国内にある資産の運用又は保有により生ずる所得（所得税法第百六十一条第一項第八号から第十一号まで及び第十三号から第十六号まで（国内源泉所得）に該当するものを除く。）
    <sup>art-138/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-2</sup>
    income arising from the management or holding of assets located in Japan (excluding income falling under Article 161, paragraph (1), items (viii) through (xi) and items (xiii) through (xvi) (Domestic Source Income) of the Income Tax Act);
    <sup>machine translation, not official</sup>

    **三**  国内にある資産の譲渡により生ずる所得として政令で定めるもの
    <sup>art-138/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-3</sup>
    income prescribed by Cabinet Order as arising from the transfer of assets located in Japan;
    <sup>machine translation, not official</sup>

    **四**  国内において人的役務の提供を主たる内容とする事業で政令で定めるものを行う法人が受ける当該人的役務の提供に係る対価
    <sup>art-138/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-4</sup>
    consideration received by a corporation which conducts a business that has as its main content the provision of personal services in Japan and which is specified by a Cabinet Order, for the provision of the personal services;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **五**  国内にある不動産、国内にある不動産の上に存する権利若しくは採石法（昭和二十五年法律第二百九十一号）の規定による採石権の貸付け（地上権又は採石権の設定その他他人に不動産、不動産の上に存する権利又は採石権を使用させる一切の行為を含む。）、鉱業法（昭和二十五年法律第二百八十九号）の規定による租鉱権の設定又は所得税法第二条第一項第三号（定義）に規定する居住者若しくは内国法人に対する船舶若しくは航空機の貸付けによる対価
    <sup>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</sup>
    consideration for the lending of real estate located in Japan, any right on real estate located in Japan or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950) (including the establishment of superficies or a right of quarrying or any other act carried out for having another person use real estate, any right on real estate or right of quarrying), the establishment of a mining lease pursuant to the provisions of the Mining Act (Act No. 289 of 1950) or the lending of a vessel or aircraft to a resident as prescribed in Article 2, paragraph (1), item (iii) of the Income Tax Act (Definitions) or a domestic corporation;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **六**  前各号に掲げるもののほかその源泉が国内にある所得として政令で定めるもの
    <sup>art-138/par-1/item-6 · https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-6</sup>
    beyond what is set forth in the preceding items, income prescribed by Cabinet Order as income whose source is in Japan.
    <sup>machine translation, not official</sup>

  **第二項**  前項第一号に規定する内部取引とは、外国法人の恒久的施設と本店等との間で行われた資産の移転、役務の提供その他の事実で、独立の事業者の間で同様の事実があつたとしたならば、これらの事業者の間で、資産の販売、資産の購入、役務の提供その他の取引（資金の借入れに係る債務の保証、保険契約に係る保険責任についての再保険の引受けその他これらに類する取引として政令で定めるものを除く。）が行われたと認められるものをいう。
  <sup>art-138/par-2 · https://japanlaw.org/en/corporation-tax-act/art-138/par-2 · https://japanlaw.org/l/340AC0000000034/art-138/par-2</sup>
  The internal dealings prescribed in item (i) of the preceding paragraph mean transfers of assets, provision of services or other facts that took place between the permanent establishment and the head office, etc. of a foreign corporation, which would be found to constitute sales of assets, purchases of assets, provision of services or other transactions (excluding guarantees of obligations pertaining to the borrowing of funds, acceptance of reinsurance for insurance liability under insurance contracts, and other transactions specified by Cabinet Order as being similar thereto) between independent enterprises if similar facts had occurred between those enterprises.
  <sup>machine translation, not official</sup>

  **第三項**  恒久的施設を有する外国法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行う場合には、当該事業から生ずる所得のうち国内において行う業務につき生ずべき所得として政令で定めるものをもつて、第一項第一号に掲げる所得とする。
  <sup>art-138/par-3 · https://japanlaw.org/en/corporation-tax-act/art-138/par-3 · https://japanlaw.org/l/340AC0000000034/art-138/par-3</sup>
  In the case where a foreign corporation having a permanent establishment carries on a business of transportation by vessel or aircraft both in Japan and outside Japan, the income specified by Cabinet Order as income that should arise from operations conducted in Japan, out of the income arising from that business, is to be the income listed in paragraph (1), item (i).
  <sup>machine translation, not official</sup>

### 第百三十九条（租税条約に異なる定めがある場合の国内源泉所得） — (Domestic Source Income Subject to the Provisions of Tax Conventions)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-139 · https://japanlaw.org/en/corporation-tax-act/art-139 · https://japanlaw.org/l/340AC0000000034/art-139</sup>

  **第一項**  租税条約（第二条第十二号の十九ただし書（定義）に規定する条約をいう。以下この条において同じ。）において国内源泉所得につき前条の規定と異なる定めがある場合には、その租税条約の適用を受ける外国法人については、同条の規定にかかわらず、国内源泉所得は、その異なる定めがある限りにおいて、その租税条約に定めるところによる。この場合において、その租税条約が同条第一項第四号又は第五号の規定に代わつて国内源泉所得を定めているときは、この法律中これらの号に規定する事項に関する部分の適用については、その租税条約により国内源泉所得とされたものをもつてこれに対応するこれらの号に掲げる国内源泉所得とみなす。
  <sup>art-139/par-1 · https://japanlaw.org/en/corporation-tax-act/art-139/par-1 · https://japanlaw.org/l/340AC0000000034/art-139/par-1</sup>
  Where a tax treaty (meaning a convention prescribed in the proviso to Article 2, item (xii)-19 (Definitions); hereinafter the same applies in this Article) contains provisions on domestic source income that are different from the provisions of the preceding Article, the domestic source income of a foreign corporation that is subject to such tax treaty, notwithstanding the Article, is governed by the tax treaty to the extent of such different provisions. In this case, where the tax treaty contains provisions on domestic source income that can replace the provisions of paragraph (1), item (iv) or (v) of the Article, with regard to the application of the part of this Act that relates to the matters prescribed in these items, any income treated as domestic source income under the tax treaty is deemed to be the corresponding domestic source income listed in the relevant item.
  <sup>machine translation, not official</sup>

  **第二項**  恒久的施設を有する外国法人の前条第一項第一号に掲げる所得を算定する場合において、租税条約（当該外国法人の同号に掲げる所得に対して租税を課することができる旨の定めのあるものに限るものとし、当該外国法人の恒久的施設と本店等との間の同号に規定する内部取引から所得が生ずる旨の定めのあるものを除く。）の適用があるときは、同号に規定する内部取引には、当該外国法人の恒久的施設と本店等との間の利子（これに準ずるものとして政令で定めるものを含む。以下この項において同じ。）の支払に相当する事実（政令で定める金融機関に該当する外国法人の恒久的施設と本店等との間の利子の支払に相当する事実を除く。）その他政令で定める事実は、含まれないものとする。
  <sup>art-139/par-2 · https://japanlaw.org/en/corporation-tax-act/art-139/par-2 · https://japanlaw.org/l/340AC0000000034/art-139/par-2</sup>
  In the case of calculating the income listed in paragraph (1), item (i) of the preceding Article of a foreign corporation having a permanent establishment, when a tax treaty (limited to one providing that tax may be imposed on the income of the foreign corporation listed in that item, and excluding one providing that income arises from internal dealings prescribed in that item between the permanent establishment and the head office, etc. of the foreign corporation) applies, the internal dealings prescribed in that item are not to include facts equivalent to the payment of interest (including anything specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this paragraph) between the permanent establishment and the head office, etc. of the foreign corporation (excluding facts equivalent to the payment of interest between the permanent establishment and the head office, etc. of a foreign corporation that falls under the category of financial institutions specified by Cabinet Order) or other facts specified by Cabinet Order.
  <sup>machine translation, not official</sup>

### 第百四十条（国内源泉所得の範囲の細目） — (Details of Scope of Domestic Source Income)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-140 · https://japanlaw.org/en/corporation-tax-act/art-140 · https://japanlaw.org/l/340AC0000000034/art-140</sup>

  **第一項**  前二条に定めるもののほか、国内源泉所得の範囲に関し必要な事項は、政令で定める。
  <sup>art-140/par-1 · https://japanlaw.org/en/corporation-tax-act/art-140/par-1 · https://japanlaw.org/l/340AC0000000034/art-140/par-1</sup>
  Beyond what is prescribed in the preceding two Articles, necessary matters concerning the scope of domestic source income are specified by Cabinet Order.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Cites
- art-138/par-1/item-1: 次項 → 法人税法 第百三十八条第二項 (Article 138, paragraph (2)), art-138/par-2 — https://japanlaw.org/en/corporation-tax-act/art-138/par-2 · https://japanlaw.org/l/340AC0000000034/art-138/par-2
- art-138/par-1/item-1: 次条第二項 → 法人税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/en/corporation-tax-act/art-139/par-2 · https://japanlaw.org/l/340AC0000000034/art-139/par-2
- art-138/par-1/item-2: 所得税法第百六十一条第一項第八号から第十一号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-138/par-1/item-2: 所得税法第百六十一条第一項第八号から第十一号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-11
- art-138/par-1/item-2: 第十三号から第十六号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-13
- art-138/par-1/item-2: 第十三号から第十六号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- art-138/par-1/item-2: 第十三号から第十六号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15
- art-138/par-1/item-2: 第十三号から第十六号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-16
- art-138/par-1/item-2: 所得税法第百六十一条第一項第八号から第十一号まで → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8
- art-138/par-1/item-2: 所得税法第百六十一条第一項第八号から第十一号まで → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-9
- art-138/par-1/item-5: 所得税法第二条第一項第三号 → 所得税法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-3
- art-138/par-1/item-6: 前各号 → 法人税法 第百三十八条第一項第二号 (Article 138, paragraph (1), item (ii)), art-138/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-2
- art-138/par-1/item-6: 前各号 → 法人税法 第百三十八条第一項第三号 (Article 138, paragraph (1), item (iii)), art-138/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-3
- art-138/par-1/item-6: 前各号 → 法人税法 第百三十八条第一項第四号 (Article 138, paragraph (1), item (iv)), art-138/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-4
- art-138/par-1/item-6: 前各号 → 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-138/par-1/item-6: 前各号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1
- art-138/par-2: 前項第一号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1
- art-138/par-3: 第一項第一号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1
- art-139/par-1: 同条第一項第四号 → 法人税法 第百三十八条第一項第四号 (Article 138, paragraph (1), item (iv)), art-138/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-4
- art-139/par-1: 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-139/par-1: この条 → 法人税法 第百三十九条 (Article 139), art-139 — https://japanlaw.org/en/corporation-tax-act/art-139 · https://japanlaw.org/l/340AC0000000034/art-139
- art-139/par-1: 前条 → 法人税法 第百三十八条 (Article 138), art-138 — https://japanlaw.org/en/corporation-tax-act/art-138 · https://japanlaw.org/l/340AC0000000034/art-138
- art-139/par-1: 第二条第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- art-139/par-2: この項 → 法人税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/en/corporation-tax-act/art-139/par-2 · https://japanlaw.org/l/340AC0000000034/art-139/par-2
- art-139/par-2: 前条第一項第一号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1
- art-140/par-1: 前二条 → 法人税法 第百三十九条 (Article 139), art-139 — https://japanlaw.org/en/corporation-tax-act/art-139 · https://japanlaw.org/l/340AC0000000034/art-139
- art-140/par-1: 前二条 → 法人税法 第百三十八条 (Article 138), art-138 — https://japanlaw.org/en/corporation-tax-act/art-138 · https://japanlaw.org/l/340AC0000000034/art-138

---

## 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-20261008T111236-052, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-053, 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