# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百六条 (Article 306) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306. 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: 第三百六条 (Article 306)（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） — address `art-306` - 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-306 - 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. --- ### 第三百六条（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） — (Procedures Required When a Foreign Corporation No Longer Satisfies the Requirements under the Special Provisions on Taxation) caption: Ministry of Justice translation — Japanese Law Translation Database System art-306 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306 **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）の証明書の交付を受けている法人は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これをその法人税の納税地の所轄税務署長に提出するとともに、その法人が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく通知しなければならない。 art-306/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-1 A corporation that has obtained a certificate set forth in Article 180, paragraph (1) (Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment) of the Act must, in the case prescribed in Article 180, paragraph (2) of the Act, attach the certificate to a written notice stating the following matters, submit these to the competent district director with jurisdiction over the place for tax payment concerning corporation tax of the corporation, and notify the payer of domestic source income to whom the corporation has presented the certificate to that effect without delay: machine translation, not official **一** その法人の納税地にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名 art-306/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-1/item-1 the name and location of the corporation's office, etc. at the place for tax payment, and the name of the person representative of or any other person responsible for that office, etc.; Ministry of Justice translation — Japanese Law Translation Database System **二** 第三百四条各号（外国法人が課税の特例の適用を受けるための要件）に掲げる要件に該当しないこととなり、又は恒久的施設を有しないこととなつた事情の詳細 art-306/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-1/item-2 the detailed statement of the circumstances where the corporation has ceased to satisfy the requirements listed in the items of Article 304 (Requirements Allowing the Special Provisions on Taxation to Be Applied to a Foreign Corporation) or ceased to have a permanent establishment; machine translation, not official **三** その法人が当該証明書を提示した国内源泉所得の支払者の氏名又は名称及びその住所、事務所、事業所その他当該国内源泉所得の支払の場所 art-306/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-1/item-3 the name of the payer of domestic source income to whom the corporation has presented the certificate, and the payer's domicile, office, place of business or any other place of payment of the relevant domestic source income; Ministry of Justice translation — Japanese Law Translation Database System **四** その他参考となるべき事項 art-306/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-1/item-4 other matters useful for reference purposes. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項に規定する法人は、同項の証明書に係る前条第一項の申請書に記載した同項第一号又は第二号に掲げる事項に変更があつた場合には、遅滞なく、その旨を記載した届出書を前項の所轄税務署長に提出しなければならない。 art-306/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-2 The corporation prescribed in the preceding paragraph must, where there has been any change to the matters listed in paragraph (1), item (i) or (ii) of the preceding Article that are stated in the written application set forth in that paragraph pertaining to a certificate set forth in the preceding paragraph, submit a written notice to that effect to the competent district director set forth in the preceding paragraph without delay. machine translation, not official --- ## Cites - art-306/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-306/par-1: 同条第二項 → 所得税法 第百八十条第二項 (Article 180, paragraph (2)), art-180/par-2 — https://japanlaw.org/ja/income-tax-act/art-180/par-2 (e-Gov law ID 340AC0000000033) - art-306/par-1/item-2: 第三百四条 → 所得税法施行令 第三百四条 (Article 304), art-304 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304 - art-306/par-2: 前項 → 所得税法施行令 第三百六条第一項 (Article 306, paragraph (1)), art-306/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-1 - art-306/par-2: 前条第一項 → 所得税法施行令 第三百五条第一項 (Article 305, paragraph (1)), art-305/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1 - art-306/par-2: 同項第一号 → 所得税法施行令 第三百五条第一項第一号 (Article 305, paragraph (1), item (i)), art-305/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-1 - art-306/par-2: 第二号 → 所得税法施行令 第三百五条第一項第二号 (Article 305, paragraph (1), item (ii)), art-305/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-2 ## Cited by 2 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二号（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-2 - 所得税法施行令 第三百六条第二項（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-2 --- ## 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-20261106T163957-100, 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-20261106T163957-100, 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