# 所得税法 / Income Tax Act — 第百六十八条の二 (Article 168-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-168-2. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income 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: 第百六十八条の二 (Article 168-2)（非居住者の恒久的施設帰属所得に係る行為又は計算の否認） — address `art-168-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-168-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-168-2 - 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. --- ### 第百六十八条の二（非居住者の恒久的施設帰属所得に係る行為又は計算の否認） — Denial of Acts or Calculations Related to Income Attributable to a Permanent Establishment of a Nonresident caption: machine translation, not official art-168-2 · https://japanlaw.org/ja/income-tax-act/art-168-2 · https://japanlaw.org/l/340AC0000000033/art-168-2 **第一項** 税務署長は、第百六十四条第一項第一号イ（非居住者に対する課税の方法）に掲げる国内源泉所得を有する非居住者の行為又は計算で、これを容認した場合には、当該国内源泉所得に係る各種所得の金額の計算上控除する金額の増加、当該国内源泉所得に係る所得に対する所得税の額から控除する金額の増加、第百六十一条第一項第一号（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その非居住者の所得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、その非居住者の所得税に関する更正又は決定に際し、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、その非居住者の各年分の第百六十六条（申告、納付及び還付）において準用する第百二十条第一項第一号若しくは第三号から第五号まで（確定所得申告）、第百二十二条第一項第一号から第三号まで（還付等を受けるための申告）又は第百二十三条第二項第一号、第三号、第五号若しくは第七号（確定損失申告）に掲げる金額を計算することができる。 art-168-2/par-1 · https://japanlaw.org/ja/income-tax-act/art-168-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-168-2/par-1 If there is an act or calculation of a Nonresident who has domestic source income set forth in Article 164, paragraph (1), item (i), (a) (How Nonresidents Are Taxed) which, if allowed, would be found to result in an unjust reduction of the Nonresident's income tax burden due to an increase in the amount deducted in calculating Income in Each Class related to that domestic source income, an increase in the amount deducted from the income tax on the income related to that domestic source income, a decrease in the amount of profit or an increase in the amount of loss related to internal dealings as prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income), or any other reason, the district director may, when making a Reassessment or determination concerning the Nonresident's income tax, calculate the amounts set forth in Article 120, paragraph (1), item (i) or items (iii) through (v) (Filing an Income Tax Return), Article 122, paragraph (1), items (i) through (iii) (Filing a Return to Receive a Refund), or Article 123, paragraph (2), item (i), item (iii), item (v), or item (vii) (Filing Tax Returns Showing Losses), as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds), for each year of the Nonresident, as the district director finds appropriate, notwithstanding that act or calculation. machine translation, not official --- ## Cites - art-168-2/par-1: 第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1 - art-168-2/par-1: 第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1 - art-168-2/par-1: 第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166 - art-168-2/par-1: 第百二十条第一項第一号 → 所得税法 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-1 - art-168-2/par-1: 第三号から第五号まで → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3 - art-168-2/par-1: 第三号から第五号まで → 所得税法 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-4 - art-168-2/par-1: 第三号から第五号まで → 所得税法 第百二十条第一項第五号 (Article 120, paragraph (1), item (v)), art-120/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-5 - art-168-2/par-1: 第百二十二条第一項第一号から第三号まで → 所得税法 第百二十二条第一項第一号 (Article 122, paragraph (1), item (i)), art-122/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-122/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-122/par-1/item-1 - art-168-2/par-1: 第百二十二条第一項第一号から第三号まで → 所得税法 第百二十二条第一項第二号 (Article 122, paragraph (1), item (ii)), art-122/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-122/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-122/par-1/item-2 - art-168-2/par-1: 第百二十二条第一項第一号から第三号まで → 所得税法 第百二十二条第一項第三号 (Article 122, paragraph (1), item (iii)), art-122/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-122/par-1/item-3 - art-168-2/par-1: 第百二十三条第二項第一号 → 所得税法 第百二十三条第二項第一号 (Article 123, paragraph (2), item (i)), art-123/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-2/item-1 - art-168-2/par-1: 第三号 → 所得税法 第百二十三条第二項第三号 (Article 123, paragraph (2), item (iii)), art-123/par-2/item-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-2/item-3 - art-168-2/par-1: 第五号 → 所得税法 第百二十三条第二項第五号 (Article 123, paragraph (2), item (v)), art-123/par-2/item-5 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-5 · https://japanlaw.org/l/340AC0000000033/art-123/par-2/item-5 - art-168-2/par-1: 第七号 → 所得税法 第百二十三条第二項第七号 (Article 123, paragraph (2), item (vii)), art-123/par-2/item-7 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-7 · https://japanlaw.org/l/340AC0000000033/art-123/par-2/item-7 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 第三十六条第一項第三号（実質課税額等の第二次納税義務） — https://japanlaw.org/ja/national-tax-collection-act/art-36/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-36/par-1/item-3 - 所得税法 附則第十五条第一項（非居住者の恒久的施設帰属所得に係る行為又は計算の否認に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-15/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4261-10/art-15/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-028, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-011, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05