# 法人税法 / Corporation Tax Act — 第百三十九条 (Article 139) - 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: 第百三十九条 (Article 139)（租税条約に異なる定めがある場合の国内源泉所得） — address `art-139` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-139 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-139 - 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) caption: Ministry of Justice translation — Japanese Law Translation Database System art-139 · https://japanlaw.org/ja/corporation-tax-act/art-139 · https://japanlaw.org/l/340AC0000000034/art-139 **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。 art-139/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-139/par-1 · https://japanlaw.org/l/340AC0000000034/art-139/par-1 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. machine translation, not official **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。 art-139/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-139/par-2 · https://japanlaw.org/l/340AC0000000034/art-139/par-2 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. machine translation, not official --- ## Cites - 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/ja/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/ja/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/ja/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/ja/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/ja/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/ja/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/ja/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 法人税法 第百三十八条第一項第一号（国内源泉所得） — https://japanlaw.org/ja/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1 - 法人税法 第百三十九条第一項（租税条約に異なる定めがある場合の国内源泉所得） — https://japanlaw.org/ja/corporation-tax-act/art-139/par-1 · https://japanlaw.org/l/340AC0000000034/art-139/par-1 - 法人税法 第百三十九条第二項（租税条約に異なる定めがある場合の国内源泉所得） — https://japanlaw.org/ja/corporation-tax-act/art-139/par-2 · https://japanlaw.org/l/340AC0000000034/art-139/par-2 - 法人税法 第百四十条第一項（国内源泉所得の範囲の細目） — https://japanlaw.org/ja/corporation-tax-act/art-140/par-1 · https://japanlaw.org/l/340AC0000000034/art-140/par-1 - 法人税法 附則第三十八条第一項（外国法人に係る租税条約に異なる定めがある場合の国内源泉所得に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-38/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-38/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-20261008T111236-053, 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