# 法人税法 / Corporation Tax Act — 第百四十二条の九 (Article 142-9) - 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: 第百四十二条の九 (Article 142-9)（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算） — address `art-142-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-142-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-142-9 - 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. --- ### 第百四十二条の九（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算） — Calculation of Income Related to Income Attributable to a Permanent Establishment Arising from Specified Internal Dealings caption: machine translation, not official art-142-9 · https://japanlaw.org/ja/corporation-tax-act/art-142-9 · https://japanlaw.org/l/340AC0000000034/art-142-9 **第一項** 外国法人の恒久的施設と第百三十八条第一項第一号（国内源泉所得）に規定する本店等との間で同項第三号又は第五号に掲げる国内源泉所得を生ずべき資産の当該恒久的施設による取得又は譲渡に相当する内部取引（同項第一号に規定する内部取引をいう。以下この項において同じ。）があつた場合には、当該内部取引は当該資産の当該内部取引の直前の帳簿価額に相当するものとして政令で定める金額により行われたものとして、当該外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額を計算する。 art-142-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-142-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-9/par-1 In the case where, between the permanent establishment of a foreign corporation and the head office, etc. prescribed in Article 138, paragraph (1), item (i) (Domestic Source Income), there has been an internal dealing (meaning an internal dealing prescribed in item (i) of that paragraph; hereinafter the same applies in this paragraph) equivalent to the acquisition or transfer by the permanent establishment of assets that would generate domestic source income listed in item (iii) or item (v) of that paragraph, the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year is calculated by deeming that the internal dealing was carried out at the amount specified by Cabinet Order as being equivalent to the book value of the assets immediately prior to the internal dealing. machine translation, not official **第二項** 前項の規定の適用がある場合の外国法人の恒久的施設における資産の取得価額その他同項の規定の適用に関し必要な事項は、政令で定める。 art-142-9/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-142-9/par-2 · https://japanlaw.org/l/340AC0000000034/art-142-9/par-2 The acquisition cost of assets at the permanent establishment of a foreign corporation in the case where the provisions of the preceding paragraph apply and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - art-142-9/par-1: この項 → 法人税法 第百四十二条の九第一項 (Article 142-9, paragraph (1)), art-142-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-142-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-9/par-1 - art-142-9/par-1: 同項第三号 → 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/ja/corporation-tax-act/art-138/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-3 - art-142-9/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-142-9/par-1: 第百三十八条第一項第一号 → 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 - art-142-9/par-2: 前項 → 法人税法 第百四十二条の九第一項 (Article 142-9, paragraph (1)), art-142-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-142-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-9/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 第百四十二条の九第一項（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算） — https://japanlaw.org/ja/corporation-tax-act/art-142-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-9/par-1 - 法人税法 第百四十二条の九第二項（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算） — https://japanlaw.org/ja/corporation-tax-act/art-142-9/par-2 · https://japanlaw.org/l/340AC0000000034/art-142-9/par-2 --- ## 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-20261008T111236-054, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-055, 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