# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十二条の五 (Article 72-5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-5. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第七十二条の五 (Article 72-5)（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に係る公示の方法等） — address `art-72-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-72-5 - 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. --- ### 第七十二条の五（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に係る公示の方法等） — Method of Public Notice, etc. Pertaining to the Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment caption: machine translation, not official art-72-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-5 · https://japanlaw.org/l/340M50000040011/art-72-5 **第一項** 法第百八十条第五項（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）の規定による公示は、次項各号に掲げる事項を官報に掲載して行うものとする。 art-72-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-5/par-1 · https://japanlaw.org/l/340M50000040011/art-72-5/par-1 Public notice under Article 180, paragraph (5) (Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment) of the Act is to be made by publishing the matters set forth in the items of the following paragraph in the Official Gazette. machine translation, not official **第二項** 法第百八十条第五項に規定する財務省令で定める事項は、次に掲げる事項とする。 art-72-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-5/par-2 · https://japanlaw.org/l/340M50000040011/art-72-5/par-2 The matters specified by Ministry of Finance Order as prescribed in Article 180, paragraph (5) of the Act are as follows: Ministry of Justice translation — Japanese Law Translation Database System **一** 法第百八十条第五項に規定する届出をした者又は通知を受けた者の名称 art-72-5/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-5/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-72-5/par-2/item-1 the name of the person who made a notification or received a notice as prescribed in Article 180, paragraph (5) of the Act; Ministry of Justice translation — Japanese Law Translation Database System **二** 前号に規定する者の令第三百五条第一項第二号（外国法人が課税の特例の適用を受けるための手続等）に規定する納税地にある事務所等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 art-72-5/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-5/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-72-5/par-2/item-2 the name and location of the office, etc. of the person prescribed in the preceding item that is located in the place for tax payment prescribed in Article 305, paragraph (1), item (ii) (Procedures, etc. for Foreign Corporations to Seek the Application of Special Provisions on Taxation) of the Order and the names of the representative and any other responsible persons thereof; Ministry of Justice translation — Japanese Law Translation Database System **三** 法第百八十条第六項第一号の有効期限 art-72-5/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-5/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-72-5/par-2/item-3 the validity period set forth in Article 180, paragraph (6), item (i) of the Act. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-72-5/par-1: 法第百八十条第五項 → 所得税法 第百八十条第五項 (Article 180, paragraph (5)), art-180/par-5 — https://japanlaw.org/en/income-tax-act/art-180/par-5 · https://japanlaw.org/l/340AC0000000033/art-180/par-5 - art-72-5/par-1: 次項 → 所得税法施行規則 第七十二条の五第二項 (Article 72-5, paragraph (2)), art-72-5/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-5/par-2 · https://japanlaw.org/l/340M50000040011/art-72-5/par-2 - art-72-5/par-2: 法第百八十条第五項 → 所得税法 第百八十条第五項 (Article 180, paragraph (5)), art-180/par-5 — https://japanlaw.org/en/income-tax-act/art-180/par-5 · https://japanlaw.org/l/340AC0000000033/art-180/par-5 - art-72-5/par-2/item-1: 法第百八十条第五項 → 所得税法 第百八十条第五項 (Article 180, paragraph (5)), art-180/par-5 — https://japanlaw.org/en/income-tax-act/art-180/par-5 · https://japanlaw.org/l/340AC0000000033/art-180/par-5 - art-72-5/par-2/item-2: 前号 → 所得税法施行規則 第七十二条の五第二項第一号 (Article 72-5, paragraph (2), item (i)), art-72-5/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-5/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-72-5/par-2/item-1 - art-72-5/par-2/item-2: 令第三百五条第一項第二号 → e-Gov law 340CO0000000096, 第三百五条第一項第二号 (Article 305, paragraph (1), item (ii)), art-305/par-1/item-2 — not held in this collection - art-72-5/par-2/item-3: 法第百八十条第六項第一号 → 所得税法 第百八十条第六項第一号 (Article 180, paragraph (6), item (i)), art-180/par-6/item-1 — https://japanlaw.org/en/income-tax-act/art-180/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-180/par-6/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第七十二条の五第一項（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に係る公示の方法等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-5/par-1 · https://japanlaw.org/l/340M50000040011/art-72-5/par-1 - 所得税法施行規則 第七十二条の五第二項第二号（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に係る公示の方法等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-5/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-72-5/par-2/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-044, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27