法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(外国法人に係る各事業年度の所得に対する法人税の課税標準)
第百四十一条  外国法人に対して課する各事業年度の所得に対する法人税の課税標準は、各事業年度の所得のうち次の各号に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得に係る所得の金額とする。

(Tax Base for a Foreign Corporation's Corporation Tax on Income for Each Business Year)
Article 141  The tax base of corporation tax imposed on a foreign corporation for income for each business year is to be the amount of income categorized as domestic source income listed in each of the following items for the category of foreign corporation listed in the relevant item:一  国内に支店、工場その他事業を行なう一定の場所で政令で定めるものを有する外国法人すべての国内源泉所得(i)  a foreign corporation that has, in Japan, branch offices, factories or any other fixed places for conducting a business which are specified by Cabinet Order:All domestic source income;二  国内において建設、据付け、組立てその他の作業又はその作業の指揮監督の役務の提供（以下この号において「建設作業等」という。）を一年を超えて行う外国法人（前号に該当する外国法人を除く。）　次に掲げる国内源泉所得イ 第百三十八条第一号から第三号まで（国内源泉所得）に掲げる国内源泉所得ロ 第百三十八条第四号から第十一号までに掲げる国内源泉所得のうち、その外国法人が国内において行う建設作業等に係る事業に帰せられるもの(ii)  a foreign corporation that has carried out construction, installation, assembly or any other work or provided services for directing and supervising such work (hereinafter referred to as "construction work, etc." in this item) in Japan for more than one year (excluding a foreign corporation that falls under the preceding item): Any of the following domestic source income:(a)  Domestic source income listed in Article 138, items (i) through (iii) (Domestic Source Income)(b)  Domestic source income listed in Article 138, items (iv) through (xi), which is attributed to the business involving construction work, etc. that is conducted by the foreign corporation in Japan;三  国内に自己のために契約を締結する権限のある者その他これに準ずる者で政令で定めるもの（以下この号において「代理人等」という。）を置く外国法人（第一号に該当する外国法人を除く。）　次に掲げる国内源泉所得イ 第百三十八条第一号から第三号までに掲げる国内源泉所得ロ 第百三十八条第四号から第十一号までに掲げる国内源泉所得のうち、その外国法人が国内においてその代理人等を通じて行う事業に帰せられるもの(iii)  a foreign corporation that has, in Japan, a person who is authorized to conclude a contract on its behalf or any other person equivalent to such an authorized person specified by Cabinet Order (hereinafter referred to as an "agent, etc." in this item) (excluding a foreign corporation that falls under item (i)): Any of the following domestic source income:(a)  Domestic source income listed in Article 138, items (i) through (iii)(b)  Domestic source income listed in Article 138, items (iv) through (xi), which is attributed to the business conducted by the foreign corporation in Japan via the agent, etc.; or四  前三号に掲げる外国法人以外の外国法人　次に掲げる国内源泉所得イ 第百三十八条第一号に掲げる国内源泉所得のうち、国内にある資産の運用若しくは保有又は国内にある不動産の譲渡により生ずるものその他政令で定めるものロ 第百三十八条第二号及び第三号に掲げる国内源泉所得(iv)  a foreign corporation other than one listed in the preceding three items: Any of the following domestic source income:(a)  Domestic source income listed in Article 138, item (i) which has arisen from the utilization or holding of assets located in Japan or the transfer of real estate located in Japan, or any such income which is specified by Cabinet Order(b)  Domestic source income listed in Article 138, items (ii) and (iii).