# 法人税法 / Corporation Tax Act — 第百四十七条の二 (Article 147-2) - 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: 第百四十七条の二 (Article 147-2)（外国法人の恒久的施設帰属所得に係る行為又は計算の否認） — address `art-147-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-147-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-147-2 - 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. --- ### 第百四十七条の二（外国法人の恒久的施設帰属所得に係る行為又は計算の否認） — Rejection of Acts or Calculations Pertaining to Income Attributable to a Permanent Establishment of a Foreign Corporation caption: machine translation, not official art-147-2 · https://japanlaw.org/ja/corporation-tax-act/art-147-2 · https://japanlaw.org/l/340AC0000000034/art-147-2 **第一項** 税務署長は、外国法人の各事業年度の第百四十一条第一号イ（課税標準）に掲げる国内源泉所得（以下この条において「恒久的施設帰属所得」という。）に係る所得に対する法人税につき更正又は決定をする場合において、その外国法人の行為又は計算で、これを容認した場合には、当該各事業年度の恒久的施設帰属所得に係る所得の金額から控除する金額の増加、当該各事業年度の恒久的施設帰属所得に係る所得に対する法人税の額から控除する金額の増加、第百三十八条第一項第一号（国内源泉所得）に規定する内部取引に係る利益の額の減少又は損失の額の増加その他の事由により法人税の負担を不当に減少させる結果となると認められるものがあるときは、その行為又は計算にかかわらず、税務署長の認めるところにより、その外国法人の当該各事業年度の恒久的施設帰属所得に係る所得に対する法人税の課税標準若しくは欠損金額又は恒久的施設帰属所得に係る所得に対する法人税の額を計算することができる。 art-147-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-147-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-147-2/par-1 In the case where the district director makes a Reassessment or determination with regard to corporation tax on income pertaining to the domestic source income listed in Article 141, item (i), (a) (Tax Base) (hereinafter referred to as "income attributable to a permanent establishment" in this Article) for each business year of a foreign corporation, when it is found that any acts or calculations of the foreign corporation would, if allowed, result in unreasonably reducing the burden of corporation tax through an increase in the amount to be deducted from the amount of income pertaining to the income attributable to a permanent establishment for each business year, an increase in the amount to be deducted from the amount of corporation tax on income pertaining to the income attributable to a permanent establishment for each business year, a decrease in the amount of profit or an increase in the amount of loss pertaining to internal transactions prescribed in Article 138, paragraph (1), item (i) (Domestic Source Income), or any other grounds, the district director may, notwithstanding the acts or calculations, calculate the tax base of corporation tax on income pertaining to the income attributable to a permanent establishment, the net operating loss, or the amount of corporation tax on income pertaining to the income attributable to a permanent establishment of the foreign corporation for each business year, based on their own recognition. machine translation, not official --- ## Cites - art-147-2/par-1: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1 - art-147-2/par-1: この条 → 法人税法 第百四十七条の二 (Article 147-2), art-147-2 — https://japanlaw.org/ja/corporation-tax-act/art-147-2 · https://japanlaw.org/l/340AC0000000034/art-147-2 - art-147-2/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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 第百四十七条の二第一項（外国法人の恒久的施設帰属所得に係る行為又は計算の否認） — https://japanlaw.org/ja/corporation-tax-act/art-147-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-147-2/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-20261008T111236-061, 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