# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百四条 (Article 304) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304. 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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第三百四条 (Article 304)（外国法人が課税の特例の適用を受けるための要件） — address `art-304` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第三百四条（外国法人が課税の特例の適用を受けるための要件） — (Requirements Allowing the Special Provisions on Taxation to Be Applied to a Foreign Corporation) caption: Ministry of Justice translation — Japanese Law Translation Database System art-304 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304 **第一項** 法第百八十条第一項（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）に規定する政令で定める要件は、次に掲げる要件とする。 art-304/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1 The requirements specified by Cabinet Order prescribed in Article 180, paragraph (1) (Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment) of the Act are to be the following requirements: machine translation, not official **一** 法人税法第百四十九条第一項若しくは第二項（外国普通法人となつた旨の届出）又は第百五十条第四項若しくは第五項（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）の規定による届出書を提出していること。 art-304/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-1 the Foreign Corporation has submitted a written notice pursuant to the provisions of Article 149, paragraph (1) or paragraph (2) (Notification of Becoming a Foreign Ordinary Corporation) or Article 150, paragraph (4) or paragraph (5) (Notification of Commencement, etc. of Profit-Making Business by Public Interest Corporations, etc. or Associations or Foundations without Juridical Personality) of the Corporation Tax Act; machine translation, not official **二** 会社法第九百三十三条第一項（外国会社の登記）又は民法第三十七条第一項（外国法人の登記）の規定による登記をすべき外国法人にあつては、その登記をしていること（会社法第九百三十三条第一項の規定による登記をしている恒久的施設（法第二条第一項第八号の四イ（定義）に掲げるもの又は同号ただし書に規定する条約において恒久的施設と定められたもので同号イに掲げるものに相当するものに限る。）を有する外国法人にあつては、会社法第九百三十三条第一項第二号に規定する営業所につきその登記をしていること。）。 art-304/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-2 where the Foreign Corporation is one that is to make a registration pursuant to the provisions of Article 933, paragraph (1) (Registration of a Foreign Company) of the Companies Act or Article 37, paragraph (1) (Registration of Foreign Corporations) of the Civil Code, the Foreign Corporation has made the registration (in the case of a Foreign Corporation that has made a registration pursuant to the provisions of Article 933, paragraph (1) of the Companies Act and that has a permanent establishment (limited to one listed in Article 2, paragraph (1), item (viii)-4, (a) (Definitions) of the Act, or one that is provided to be a permanent establishment in a convention prescribed in the proviso to that item and that corresponds to one listed in (a) of that item), the Foreign Corporation has made the registration with regard to its business office prescribed in Article 933, paragraph (1), item (ii) of the Companies Act); machine translation, not official **三** 法第百八十条第一項の規定の適用を受けようとする同項に規定する対象国内源泉所得が、法人税に関する法令（法第二条第一項第八号の四ただし書に規定する条約を含む。）の規定により法人税を課される所得のうちに含まれるものであること。 art-304/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-3 the covered domestic source income prescribed in Article 180, paragraph (1) of the Act for which the Foreign Corporation seeks the application of the provisions of Article 180, paragraph (1) of the Act is included in the scope of income on which corporation tax is imposed pursuant to the provisions of laws and regulations concerning the corporation tax (including conventions prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Act); machine translation, not official **四** 偽りその他不正の行為により所得税又は法人税を免れたことがないこと。 art-304/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-4 the foreign corporation has never evaded income taxes or corporation taxes by deceit or other wrongful acts; Ministry of Justice translation — Japanese Law Translation Database System **五** 法第百八十条第一項の規定の適用を受けるために同項の証明書を同項に規定する対象国内源泉所得の支払者に提示する場合において、当該支払者の氏名又は名称及びその住所、事務所、事業所その他当該対象国内源泉所得の支払の場所並びにその提示した年月日を帳簿に記録することが確実であると見込まれること。 art-304/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-5 where, for the purpose of seeking the application of the provisions of Article 180, paragraph (1) of the Act, the Foreign Corporation presents a certificate set forth in the same paragraph to the payer of covered domestic source income prescribed in the same paragraph, the Foreign Corporation is expected to record in books, without fail, the payer's name and domicile, office, place of business or any other place of payment of the relevant covered domestic source income, and the date on which the certificate is presented. machine translation, not official --- ## Cites - art-304/par-1: 法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/ja/income-tax-act/art-180/par-1 (e-Gov law ID 340AC0000000033) - art-304/par-1/item-1: 法人税法第百四十九条第一項 → 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 (e-Gov law ID 340AC0000000034) - art-304/par-1/item-1: 第二項 → 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 (e-Gov law ID 340AC0000000034) - art-304/par-1/item-1: 第百五十条第四項 → 法人税法 第百五十条第四項 (Article 150, paragraph (4)), art-150/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-150/par-4 (e-Gov law ID 340AC0000000034) - art-304/par-1/item-1: 第五項 → 法人税法 第百五十条第五項 (Article 150, paragraph (5)), art-150/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-150/par-5 (e-Gov law ID 340AC0000000034) - art-304/par-1/item-2: 会社法第九百三十三条第一項 → 会社法 第九百三十三条第一項 (Article 933, paragraph (1)), art-933/par-1 — https://japanlaw.org/ja/companies-act/art-933/par-1 (e-Gov law ID 417AC0000000086) - art-304/par-1/item-2: 民法第三十七条第一項 → 民法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/civil-code/art-37/par-1 (e-Gov law ID 129AC0000000089) - art-304/par-1/item-2: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033) - art-304/par-1/item-2: 会社法第九百三十三条第一項第二号 → 会社法 第九百三十三条第一項第二号 (Article 933, paragraph (1), item (ii)), art-933/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-933/par-1/item-2 (e-Gov law ID 417AC0000000086) - art-304/par-1/item-3: 法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/ja/income-tax-act/art-180/par-1 (e-Gov law ID 340AC0000000033) - art-304/par-1/item-3: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033) - art-304/par-1/item-5: 法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/ja/income-tax-act/art-180/par-1 (e-Gov law ID 340AC0000000033) ## Cited by 8 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三百五条第一項第三号（外国法人が課税の特例の適用を受けるための手続等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-3 - 所得税法施行令 第三百五条第一項第四号（外国法人が課税の特例の適用を受けるための手続等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-4 - 所得税法施行令 第三百五条第一項第五号（外国法人が課税の特例の適用を受けるための手続等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-5 - 所得税法施行令 第三百五条第一項第六号（外国法人が課税の特例の適用を受けるための手続等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-6 - 所得税法施行令 第三百五条第二項（外国法人が課税の特例の適用を受けるための手続等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-2 - 所得税法施行令 第三百六条第一項第二号（外国法人が課税の特例の要件に該当しなくなつた場合の手続等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-1/item-2 - 所得税法施行規則 第八十一条第一項第四号（国内に住所を有しない者の告知すべき居所地等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81/par-1/item-4 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第八十一条の六第四項第三号イ（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-3/sub-1 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-079, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-079, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06