# 法人税法 / Corporation Tax Act — 第百四十九条 (Article 149) - 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: 第百四十九条 (Article 149)（外国普通法人となつた旨の届出） — address `art-149` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-149 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-149 - 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. --- ### 第百四十九条（外国普通法人となつた旨の届出） — Notification of Becoming a Foreign Ordinary Corporation caption: machine translation, not official art-149 · https://japanlaw.org/ja/corporation-tax-act/art-149 · https://japanlaw.org/l/340AC0000000034/art-149 **第一項** 恒久的施設を有しない外国法人である普通法人が恒久的施設を有することとなつた場合又は恒久的施設を有しない外国法人である普通法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業を国内において開始し、若しくは第百四十一条第二号（課税標準）に定める国内源泉所得で同項第四号に掲げる対価以外のものを有することとなつた場合には、その外国法人である普通法人は、その恒久的施設を有することとなつた日又はその開始した日若しくはその対価以外のものを有することとなつた日以後二月以内に、次に掲げる事項を記載した届出書に定款に相当する書類その他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。ただし、恒久的施設を有することとなつた外国法人である普通法人の同条第一号イ及びロに掲げる国内源泉所得に係る所得の金額の全部につき租税条約（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。以下この項及び次項において同じ。）の規定その他政令で定める規定（次項において「租税条約等の規定」という。）により法人税を課さないこととされる場合又は恒久的施設を有しない外国法人である普通法人の第百四十一条第二号に定める国内源泉所得に係る所得の金額の全部につき租税条約の規定その他政令で定める規定により法人税を課さないこととされる場合は、当該届出書を提出することを要しない。 art-149/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-149/par-1 · https://japanlaw.org/l/340AC0000000034/art-149/par-1 In the case where an ordinary corporation which is a foreign corporation not having a permanent establishment has come to have a permanent establishment, or in the case where an ordinary corporation which is a foreign corporation not having a permanent establishment has commenced in Japan the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) or has come to have domestic source income specified in Article 141, item (ii) (Tax Base) other than the consideration listed in item (iv) of that paragraph, the ordinary corporation which is a foreign corporation must, within two months on or after the day on which it came to have the permanent establishment, or the day on which it commenced the business or the day on which it came to have the income other than the consideration, submit a report stating the following matters, attached with a document equivalent to articles of incorporation and other documents specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment; provided, however, that it is not required to submit the report in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to domestic source income listed in item (i), (a) and (b) of that Article of an ordinary corporation which is a foreign corporation that has come to have a permanent establishment pursuant to the provisions of a tax treaty (meaning a treaty prescribed in the proviso to Article 2, item (xii)-19 (Definitions); hereinafter the same applies in this paragraph and the following paragraph) or any other provisions specified by Cabinet Order (referred to as the "provisions of a tax treaty, etc." in the following paragraph), or in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to domestic source income specified in Article 141, item (ii) of an ordinary corporation which is a foreign corporation not having a permanent establishment pursuant to the provisions of a tax treaty or any other provisions specified by Cabinet Order. machine translation, not official **一** その納税地及び第百四十一条各号に定める国内源泉所得に係る事業又は資産の経営又は管理の責任者の氏名 art-149/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-149/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-149/par-1/item-1 its place for tax payment and the name of the person responsible for the operation or management of the business or assets pertaining to domestic source income specified in the items of Article 141; machine translation, not official **二** 第百四十一条各号に定める国内源泉所得に係る事業の目的及び種類又は当該国内源泉所得に係る資産の種類及び所在地 art-149/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-149/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-149/par-1/item-2 the purpose and type of the business pertaining to domestic source income specified in the items of Article 141, or the type and location of the assets pertaining to the domestic source income; and machine translation, not official **三** 第百四十一条各号に定める国内源泉所得に係る事業を開始した日若しくはその開始予定日又は当該国内源泉所得に係る資産を有することとなつた日 art-149/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-149/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-149/par-1/item-3 the day on which it commenced the business pertaining to domestic source income specified in the items of Article 141 or its scheduled commencement date, or the day on which it came to have the assets pertaining to the domestic source income. machine translation, not official **第二項** 前項ただし書の規定により同項に規定する届出書の提出を要しないこととされた恒久的施設を有する外国法人である普通法人が租税条約等の規定により法人税を課さないこととされる国内源泉所得以外の国内源泉所得（第百四十一条第一号イ又はロに掲げる国内源泉所得に該当するものに限る。）を有することとなつた場合又は同項ただし書の規定により同項に規定する届出書の提出を要しないこととされた恒久的施設を有しない外国法人である普通法人が租税条約の規定その他政令で定める規定により法人税を課さないこととされる国内源泉所得以外の国内源泉所得（同条第二号に定める国内源泉所得に該当するものに限る。）を有することとなつた場合には、これらの国内源泉所得を有することとなつた日以後二月以内に、同項各号に掲げる事項を記載した届出書に定款に相当する書類その他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。 art-149/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-149/par-2 · https://japanlaw.org/l/340AC0000000034/art-149/par-2 In the case where an ordinary corporation which is a foreign corporation having a permanent establishment that is not required to submit the report prescribed in the preceding paragraph pursuant to the proviso to that paragraph has come to have domestic source income (limited to that which falls under the category of domestic source income listed in Article 141, item (i), (a) or (b)) other than domestic source income on which corporation tax is not to be imposed pursuant to the provisions of a tax treaty, etc., or in the case where an ordinary corporation which is a foreign corporation not having a permanent establishment that is not required to submit the report prescribed in that paragraph pursuant to the proviso to that paragraph has come to have domestic source income (limited to that which falls under the category of domestic source income specified in item (ii) of that Article) other than domestic source income on which corporation tax is not to be imposed pursuant to the provisions of a tax treaty or any other provisions specified by Cabinet Order, the ordinary corporation must, within two months on or after the day on which it came to have the domestic source income, submit a report stating the matters listed in the items of that paragraph, attached with a document equivalent to articles of incorporation and other documents specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment. machine translation, not official **第三項** 第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人に係る第一項の規定の適用については、同項中「普通法人が恒久的施設」とあるのは「普通法人（法人課税信託の受託者が二以上ある場合には、その法人課税信託の信託事務を主宰する受託者（以下この項において「主宰受託者」という。）以外の受託者を除く。以下この項及び次項において同じ。）が恒久的施設」と、「次に掲げる事項」とあるのは「次に掲げる事項及びその法人課税信託の名称（その法人課税信託の受託者が二以上ある場合には、主宰受託者以外の受託者の名称又は氏名及び納税地又は本店若しくは主たる事務所の所在地若しくは住所若しくは居所を含む。）」とする。 art-149/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-149/par-3 · https://japanlaw.org/l/340AC0000000034/art-149/par-3 With regard to the application of the provisions of paragraph (1) to a trust corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations), the phrase "ordinary corporation which is a foreign corporation not having a permanent establishment has come to have a permanent establishment" in that paragraph is deemed to be replaced with "ordinary corporation which is a foreign corporation not having a permanent establishment (in the case where there are two or more trustees of a trust subject to corporate taxation, excluding trustees other than the trustee presiding over the trust affairs of the trust subject to corporate taxation (hereinafter referred to as the 'presiding trustee' in this paragraph); hereinafter the same applies in this paragraph and the following paragraph) has come to have a permanent establishment", and the phrase "the following matters" with "the following matters and the name of the trust subject to corporate taxation (in the case where there are two or more trustees of the trust subject to corporate taxation, including the names of the trustees other than the presiding trustee and their place for tax payment, or the location of their head office or principal office, or their domicile or residence)". machine translation, not official --- ## Cites - art-149/par-1: 同条第一号 → 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-149/par-1: 次項 → 法人税法 第百四十九条第二項 (Article 149, paragraph (2)), art-149/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-149/par-2 · https://japanlaw.org/l/340AC0000000034/art-149/par-2 - art-149/par-1: 第百三十八条第一項第四号 → 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-149/par-1: この項 → 法人税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-149/par-1 · https://japanlaw.org/l/340AC0000000034/art-149/par-1 - art-149/par-1: 第百四十一条第二号 → 法人税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-2 - art-149/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-149/par-1/item-1: 第百四十一条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/corporation-tax-act/art-141 · https://japanlaw.org/l/340AC0000000034/art-141 - art-149/par-1/item-2: 第百四十一条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/corporation-tax-act/art-141 · https://japanlaw.org/l/340AC0000000034/art-141 - art-149/par-1/item-3: 第百四十一条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/corporation-tax-act/art-141 · https://japanlaw.org/l/340AC0000000034/art-141 - art-149/par-2: 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-149/par-2: 前項 → 法人税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-149/par-1 · https://japanlaw.org/l/340AC0000000034/art-149/par-1 - art-149/par-2: 同条第二号 → 法人税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-2 - art-149/par-3: 次項 → 法人税法 第百四十九条第二項 (Article 149, paragraph (2)), art-149/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-149/par-2 · https://japanlaw.org/l/340AC0000000034/art-149/par-2 - art-149/par-3: 第四条の三 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/ja/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3 - art-149/par-3: 第一項 → 法人税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-149/par-1 · https://japanlaw.org/l/340AC0000000034/art-149/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 法人税法 第百四十九条第一項（外国普通法人となつた旨の届出） — https://japanlaw.org/ja/corporation-tax-act/art-149/par-1 · https://japanlaw.org/l/340AC0000000034/art-149/par-1 - 法人税法 第百四十九条第二項（外国普通法人となつた旨の届出） — https://japanlaw.org/ja/corporation-tax-act/art-149/par-2 · https://japanlaw.org/l/340AC0000000034/art-149/par-2 - 法人税法 第百四十九条第三項（外国普通法人となつた旨の届出） — https://japanlaw.org/ja/corporation-tax-act/art-149/par-3 · https://japanlaw.org/l/340AC0000000034/art-149/par-3 - 法人税法 第百五十条第四項（公益法人等又は人格のない社団等の収益事業の開始等の届出） — https://japanlaw.org/ja/corporation-tax-act/art-150/par-4 · https://japanlaw.org/l/340AC0000000034/art-150/par-4 - 法人税法 附則第二十一条第二項（外国法人に係る恒久的施設の定義に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-2 - 法人税法 附則第二十二条第二項（内国普通法人等の設立等の届出に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-22/par-2 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第三十九条第一項（通知等） — https://japanlaw.org/ja/my-number-act/art-39/par-1 · https://japanlaw.org/l/425AC0000000027/art-39/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-20261008T111236-062, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-005, 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