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

(外国法人の課税所得の範囲)
第九条  外国法人に対しては、各事業年度の所得のうち第百四十一条各号（外国法人に係る法人税の課税標準）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について、各事業年度の所得に対する法人税を課する。

Scope of a Foreign Corporation's Taxable Income
Article 9  A foreign corporation has corporation tax imposed on income for each business year with respect to income for each business year categorized as domestic source income listed in each item of Article 141 (Tax Base for a Foreign Corporation's Corporation Tax) for the category of foreign corporation listed in the relevant item.

外国法人（人格のない社団等に限る。）の前項に規定する国内源泉所得に係る所得のうち収益事業から生じた所得以外の所得については、同項の規定にかかわらず、各事業年度の所得に対する法人税を課さない。

Notwithstanding the provision of the preceding paragraph, a foreign corporation (limited to an association or foundation without juridical personality) does not have corporation tax imposed on income for each business year with respect to the portion of the income categorized as domestic source income prescribed in the paragraph which has not arisen from its profit-making business.