# 所得税法 / Income Tax Act — 第百七十九条 (Article 179)

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- 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: 第百七十九条 (Article 179)（外国法人に係る所得税の税率） — address `art-179`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-179
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-179
- 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.

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### 第百七十九条（外国法人に係る所得税の税率） — (Tax Rates for a Foreign Corporation's Income Taxes)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-179 · https://japanlaw.org/ja/income-tax-act/art-179 · https://japanlaw.org/l/340AC0000000033/art-179</sup>

    **第一項**  外国法人に対して課する所得税の額は、次の各号の区分に応じ当該各号に定める金額とする。
    <sup>art-179/par-1 · https://japanlaw.org/ja/income-tax-act/art-179/par-1 · https://japanlaw.org/l/340AC0000000033/art-179/par-1</sup>
    Income taxes are imposed on a Foreign Corporation in the amounts that each of the following items prescribes for the category to which the item refers:
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **一**  前条に規定する国内源泉所得（次号及び第三号に掲げるものを除く。）　その金額（第百六十九条第二号、第四号及び第五号（分離課税に係る所得税の課税標準）に掲げる国内源泉所得については、これらの規定に定める金額）に百分の二十の税率を乗じて計算した金額
      <sup>art-179/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-179/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-179/par-1/item-1</sup>
      domestic source income as prescribed in the preceding Article (other than what is set forth in the following item and item (iii)):the amount calculated when that domestic source income (or the amount prescribed in Article 169, item (ii), item (iv), and item (v) (Income Tax Base for Separate Taxation), for domestic source income as set forth in those provisions) is multiplied by a tax rate of 20 percent;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **二**  第百六十一条第一項第五号（国内源泉所得）に掲げる国内源泉所得　その金額に百分の十の税率を乗じて計算した金額
      <sup>art-179/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-179/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-179/par-1/item-2</sup>
      domestic source income as set forth in Article 161, paragraph (1), item (v) (Domestic Source Income): the amount calculated when that domestic source income is multiplied by a tax rate of ten percent;
      <sup>machine translation, not official</sup>

      **三**  第百六十一条第一項第八号及び第十五号に掲げる国内源泉所得　その金額（第百六十九条第一号に掲げる国内源泉所得については、同号に定める金額）に百分の十五の税率を乗じて計算した金額
      <sup>art-179/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-179/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-179/par-1/item-3</sup>
      domestic source income as set forth in Article 161, paragraph (1), item (viii) and item (xv): the amount calculated when that domestic source income (or the amount prescribed in Article 169, item (i), for domestic source income as set forth in that item) is multiplied by a tax rate of 15 percent.
      <sup>machine translation, not official</sup>

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## Cites
- art-179/par-1/item-1: 前条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/ja/income-tax-act/art-178 · https://japanlaw.org/l/340AC0000000033/art-178
- art-179/par-1/item-1: 次号 → 所得税法 第百七十九条第一項第二号 (Article 179, paragraph (1), item (ii)), art-179/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-179/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-179/par-1/item-2
- art-179/par-1/item-1: 第三号 → 所得税法 第百七十九条第一項第三号 (Article 179, paragraph (1), item (iii)), art-179/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-179/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-179/par-1/item-3
- art-179/par-1/item-1: 第百六十九条第二号 → 所得税法 第百六十九条第一項第二号 (Article 169, paragraph (1), item (ii)), art-169/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-169/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-169/par-1/item-2
- art-179/par-1/item-1: 第四号 → 所得税法 第百六十九条第一項第四号 (Article 169, paragraph (1), item (iv)), art-169/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-169/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-169/par-1/item-4
- art-179/par-1/item-1: 第五号 → 所得税法 第百六十九条第一項第五号 (Article 169, paragraph (1), item (v)), art-169/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-169/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-169/par-1/item-5
- art-179/par-1/item-2: 第百六十一条第一項第五号 → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-5
- art-179/par-1/item-3: 第百六十一条第一項第八号 → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8
- art-179/par-1/item-3: 第十五号 → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15
- art-179/par-1/item-3: 第百六十九条第一号 → 所得税法 第百六十九条第一項第一号 (Article 169, paragraph (1), item (i)), art-169/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-169/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-169/par-1/item-1

## Cited by

20 provisions cite this one. No official source publishes this direction.

- 所得税法 第百七十九条第一項第一号（外国法人に係る所得税の税率） — https://japanlaw.org/ja/income-tax-act/art-179/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-179/par-1/item-1
- 所得税法 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） — https://japanlaw.org/ja/income-tax-act/art-180/par-1 · https://japanlaw.org/l/340AC0000000033/art-180/par-1
- 所得税法 第百八十条の二第一項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1
- 所得税法 第百八十条の二第二項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act/art-180-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-2
- 所得税法 附則第四条第一項（外国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3621-96/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-4/par-1
- 所得税法 附則第三条第一項（非居住者又は外国法人の土地等の譲渡に対する所得税の課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4021-12/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4021-12/art-3/par-1
- 所得税法 附則第十条第三項（国内源泉所得等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-10/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-4261-10/art-10/par-3
- 所得税法 附則第十六条第一項（外国法人に係る所得税の課税標準等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4261-10/art-16/par-1
- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十条第一項第五号（基準所得税額） — https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-5
- 租税特別措置法 第八条第一項（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1
- 租税特別措置法 第八条第二項（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-2
- 租税特別措置法 第八条の二第三項（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-3
- 租税特別措置法 第九条の三第一項（上場株式等の配当等に係る源泉徴収税率等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1
- 租税特別措置法 第九条の三の二第五項（上場株式等の配当等に係る源泉徴収義務等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-5
- 租税特別措置法 第九条の四第四項（特定の投資法人等の運用財産等に係る利子等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-4/par-4
- 租税特別措置法 第九条の四の二第一項（上場証券投資信託等の償還金等に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-1
- 租税特別措置法 第九条の五第一項（公募株式等証券投資信託の受益権を買い取つた金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-1
- 租税特別措置法 第四十一条の十三の二第二項（割引債の償還差益等に係る国内源泉所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-2/par-2
- 租税特別措置法 第四十一条の二十二第二項第三号（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-22/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2/item-3
- 租税特別措置法 第四十一条の二十二第三項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-3

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## 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-20260918T180319-029, 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