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日本法令外国語訳データベースシステム - [法令本文表示] - 法人税法施行令 | 平成二十年政令第百五十六号 改正

(国内において行なう事業から生ずる所得)
第百七十六条  国内及び国外の双方にわたつて事業を行なう法人については、次の各号に掲げる場合の区分に応じ当該各号に掲げる所得は、その法人の法第百三十八条第一号(国内源泉所得)に規定する国内において行なう事業から生ずる所得とする。

Income from Business Conducted in Japan
Article 176  In the case of a corporation that conducts a business consisting of operations both in and outside Japan, the income listed in each of the following items for the case listed in the relevant item is treated as the corporation's income from a business conducted in Japan as prescribed in Article 138, item (i) (Domestic Source Income) of the Act:一  その法人が国外において譲渡を受けたたな卸資産(動産に限る。以下この条において同じ。)につき国外において製造、加工、育成その他の価値を増加させるための行為(以下この条において「製造等」という。)をしないで、これを国内において譲渡する場合(当該たな卸資産につき国内において製造等をして、その製造等により取得したたな卸資産を譲渡する場合を含む。)その国内における譲渡により生ずるすべての所得(i)  where the corporation transfers, in Japan, inventories (limited to movables; hereinafter the same applies in this Article) that were transferred to it outside Japan, without conducting any manufacturing, processing or breeding or any other act aimed at adding value to the inventories (hereinafter referred to as an " manufacturing, etc." in this Article) outside Japan (including the case where the corporation carries out manufacturing, etc. with regard to the inventories in Japan, and then transfers inventories acquired through the manufacturing, etc.):All income arising from the transfer conducted in Japan;二  その法人が国外又は国内において製造等(採取を含む。以下この号において同じ。)をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合(当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。)当該譲渡により生ずる所得のうち、その法人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務(以下この条において「国内業務」という。)と国外において行なう業務(以下この条において「国外業務」という。)とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその法人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得(ii)  where the corporation carries out manufacturing, etc. (including extraction; hereinafter the same applies in this item) in or outside of Japan, and then transfers into or out of Japan or into Japan, inventories acquired through manufacturing, etc. (including the case where the corporation additionally conducts other manufacturing, etc. in or outside Japan, with regard to the inventories, and then transfers inventories thus acquired):The portion of all its income arising from the transfer which, if the operations performed by the corporation in the course of carrying out the transfer or manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas operations" in this Article) and the overseas operations were performed by a person other than the corporation and the inventories were transferred from the relevant other person to the corporation under ordinary trade terms, and vise versa, should have arisen from the domestic operations;三  その法人が国外において建設、すえ付け、組立てその他の作業につき契約の締結又は当該作業に必要な人員若しくは資材の調達を行ない、かつ、国内において当該作業を施行する場合当該作業により生ずるすべての所得(iii)  where the corporation concludes a contract for, or procures personnel or materials necessary for, construction, installation, assembly or any other work outside Japan, and carries out the work in Japan:All income arising from the work;四  その法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその法人の国内業務につき生ずべき所得(iv)  where the corporation has a transportation business consisting of operations both in and outside Japan using vessels or aircrafts:The portion of all of its income arising from the business which should be determined as that arising from the corporation's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of a business wherein transportation is done by vessel, or on the revenue arising or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income from the transportation business can be sufficiently estimated in the case a business wherein the transportation is done by aircraft;五  その法人が国内及び国外にわたつて損害保険又は生命保険の事業を行なう場合当該事業により生ずる所得のうち、国内にある当該事業に係る営業所又はこれらの保険の契約の締結の代理をする者を通じて締結したこれらの保険の契約に基因する所得(v)  where the corporation has a non-life insurance or life insurance business consisting of operations both in and outside Japan:The portion of all of its income arising from the business from insurance contracts concluded via a business office for the business located in Japan or via a person who acts as an agent for conclusion of insurance contracts in Japan;六  その法人が出版又は放送の事業を行なう法人である場合において、国内及び国外にわたつて他の者のために広告に係る事業を行なうとき。当該広告に係る事業により生ずる所得のうち、国内において行なわれる広告に係る収入金額に基因する所得(vi)  where the corporation has a publishing or broadcasting business, and provides advertising services consisting of operations both in and outside Japan for another person:The portion of all of its income arising from the advertising services which arises from the revenues from the advertising conducted in Japan;七  その法人が国内及び国外にわたつて前各号に該当しない事業(事業に係る行為を含む。)を行なう場合当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得(vii)  where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and that falls under none of the categories listed in the preceding items:The portion of all of its income arising from the business from the domestic operations if the operations performed in the course of conducting the business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the business can be sufficiently estimated.一  その法人が国内又は国外において行なう事業のためにそれぞれ国外又は国内において行なう広告、宣伝、情報の提供、市場調査、基礎的研究その他当該事業の遂行にとつて補助的な機能を有する行為(i)  advertisement, provision of information, market research, basic research or any other act which is carried out by the corporation outside or in Japan and which plays an auxiliary function for the implementation of the business conducted by the corporation in or outside Japan, respectively;二  その法人が国内又は国外において行なう事業に属する金銭、工業所有権その他の資産をそれぞれその法人が国外又は国内において行なう事業の用に供する行為(ii)  act of using money, industrial property rights or any other assets which belong to the business conducted by the corporation in or outside Japan, for the business conducted by the corporation outside or in Japan, respectively.一  譲受人に対する引渡しの時の直前において、その引渡しに係るたな卸資産が国内にあり、又は譲渡人である法人の国内において行なう事業(その法人の法第百四十一条第一号(国内に恒久的施設を有する外国法人)に規定する事業を行なう一定の場所を通じて国内において行なう事業又は同条第二号若しくは第三号に規定する事業をいう。)を通じて管理されていたこと。(i)  immediately prior to the delivery to the transferee, the inventories to be delivered were located in Japan or managed through the business conducted in Japan by the corporation that is the transferor (meaning the company's business conducted in Japan at a certain place for conducting a business as prescribed in Article 141, item (i) (Foreign Corporations With a Permanent Establishment in Japan) of the Act or a business prescribed in item (ii) or item (iii) of the same Article);二  譲渡に関する契約が国内において締結されたこと。(ii)  a contract on the transfer has been concluded in Japan;三  譲渡に関する契約を締結するための注文の取得、協議その他の行為のうちの重要な部分が国内においてされたこと。(iii)  an essential part of the receipt of an order, negotiation or any other act for concluding the contract on the transfer has been performed in Japan.

法人が国内において譲渡を受けたたな卸資産につき国内において製造等をしないでこれを国外において譲渡する場合には、その譲渡により生ずる所得は、その法人の法第百三十八条第一号に規定する国内において行なう事業から生ずる所得に含まれないものとする。

Where a corporation transfers inventories out of Japan that were transferred to it in Japan, without conducting any manufacturing, etc. with regard to the inventories in Japan, income from the transfer is not to be included in the corporation's income from a business conducted in Japan prescribed in Article 138, item (i) of the Act.一  その法人が国外において譲渡を受けたたな卸資産(動産に限る。以下この条において同じ。)につき国外において製造、加工、育成その他の価値を増加させるための行為(以下この条において「製造等」という。)をしないで、これを国内において譲渡する場合(当該たな卸資産につき国内において製造等をして、その製造等により取得したたな卸資産を譲渡する場合を含む。)その国内における譲渡により生ずるすべての所得(i)  where the corporation transfers, in Japan, inventories (limited to movables; hereinafter the same applies in this Article) that were transferred to it outside Japan, without conducting any manufacturing, processing or breeding or any other act aimed at adding value to the inventories (hereinafter referred to as an " manufacturing, etc." in this Article) outside Japan (including the case where the corporation carries out manufacturing, etc. with regard to the inventories in Japan, and then transfers inventories acquired through the manufacturing, etc.):All income arising from the transfer conducted in Japan;二  その法人が国外又は国内において製造等(採取を含む。以下この号において同じ。)をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合(当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。)当該譲渡により生ずる所得のうち、その法人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務(以下この条において「国内業務」という。)と国外において行なう業務(以下この条において「国外業務」という。)とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその法人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得(ii)  where the corporation carries out manufacturing, etc. (including extraction; hereinafter the same applies in this item) in or outside of Japan, and then transfers into or out of Japan or into Japan, inventories acquired through manufacturing, etc. (including the case where the corporation additionally conducts other manufacturing, etc. in or outside Japan, with regard to the inventories, and then transfers inventories thus acquired):The portion of all its income arising from the transfer which, if the operations performed by the corporation in the course of carrying out the transfer or manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas operations" in this Article) and the overseas operations were performed by a person other than the corporation and the inventories were transferred from the relevant other person to the corporation under ordinary trade terms, and vise versa, should have arisen from the domestic operations;三  その法人が国外において建設、すえ付け、組立てその他の作業につき契約の締結又は当該作業に必要な人員若しくは資材の調達を行ない、かつ、国内において当該作業を施行する場合当該作業により生ずるすべての所得(iii)  where the corporation concludes a contract for, or procures personnel or materials necessary for, construction, installation, assembly or any other work outside Japan, and carries out the work in Japan:All income arising from the work;四  その法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその法人の国内業務につき生ずべき所得(iv)  where the corporation has a transportation business consisting of operations both in and outside Japan using vessels or aircrafts:The portion of all of its income arising from the business which should be determined as that arising from the corporation's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of a business wherein transportation is done by vessel, or on the revenue arising or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income from the transportation business can be sufficiently estimated in the case a business wherein the transportation is done by aircraft;五  その法人が国内及び国外にわたつて損害保険又は生命保険の事業を行なう場合当該事業により生ずる所得のうち、国内にある当該事業に係る営業所又はこれらの保険の契約の締結の代理をする者を通じて締結したこれらの保険の契約に基因する所得(v)  where the corporation has a non-life insurance or life insurance business consisting of operations both in and outside Japan:The portion of all of its income arising from the business from insurance contracts concluded via a business office for the business located in Japan or via a person who acts as an agent for conclusion of insurance contracts in Japan;六  その法人が出版又は放送の事業を行なう法人である場合において、国内及び国外にわたつて他の者のために広告に係る事業を行なうとき。当該広告に係る事業により生ずる所得のうち、国内において行なわれる広告に係る収入金額に基因する所得(vi)  where the corporation has a publishing or broadcasting business, and provides advertising services consisting of operations both in and outside Japan for another person:The portion of all of its income arising from the advertising services which arises from the revenues from the advertising conducted in Japan;七  その法人が国内及び国外にわたつて前各号に該当しない事業(事業に係る行為を含む。)を行なう場合当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得(vii)  where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and that falls under none of the categories listed in the preceding items:The portion of all of its income arising from the business from the domestic operations if the operations performed in the course of conducting the business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the business can be sufficiently estimated.一  その法人が国内又は国外において行なう事業のためにそれぞれ国外又は国内において行なう広告、宣伝、情報の提供、市場調査、基礎的研究その他当該事業の遂行にとつて補助的な機能を有する行為(i)  advertisement, provision of information, market research, basic research or any other act which is carried out by the corporation outside or in Japan and which plays an auxiliary function for the implementation of the business conducted by the corporation in or outside Japan, respectively;二  その法人が国内又は国外において行なう事業に属する金銭、工業所有権その他の資産をそれぞれその法人が国外又は国内において行なう事業の用に供する行為(ii)  act of using money, industrial property rights or any other assets which belong to the business conducted by the corporation in or outside Japan, for the business conducted by the corporation outside or in Japan, respectively.一  譲受人に対する引渡しの時の直前において、その引渡しに係るたな卸資産が国内にあり、又は譲渡人である法人の国内において行なう事業(その法人の法第百四十一条第一号(国内に恒久的施設を有する外国法人)に規定する事業を行なう一定の場所を通じて国内において行なう事業又は同条第二号若しくは第三号に規定する事業をいう。)を通じて管理されていたこと。(i)  immediately prior to the delivery to the transferee, the inventories to be delivered were located in Japan or managed through the business conducted in Japan by the corporation that is the transferor (meaning the company's business conducted in Japan at a certain place for conducting a business as prescribed in Article 141, item (i) (Foreign Corporations With a Permanent Establishment in Japan) of the Act or a business prescribed in item (ii) or item (iii) of the same Article);二  譲渡に関する契約が国内において締結されたこと。(ii)  a contract on the transfer has been concluded in Japan;三  譲渡に関する契約を締結するための注文の取得、協議その他の行為のうちの重要な部分が国内においてされたこと。(iii)  an essential part of the receipt of an order, negotiation or any other act for concluding the contract on the transfer has been performed in Japan.

第一項に規定する法人が次に掲げる行為をする場合には、当該行為からは所得が生じないものとして、同項の規定を適用する。

Where a corporation prescribed in paragraph (1) carries out any of the following acts, the provisions of the same paragraph apply by deeming that no income has arisen from that act:一  その法人が国外において譲渡を受けたたな卸資産(動産に限る。以下この条において同じ。)につき国外において製造、加工、育成その他の価値を増加させるための行為(以下この条において「製造等」という。)をしないで、これを国内において譲渡する場合(当該たな卸資産につき国内において製造等をして、その製造等により取得したたな卸資産を譲渡する場合を含む。)その国内における譲渡により生ずるすべての所得(i)  where the corporation transfers, in Japan, inventories (limited to movables; hereinafter the same applies in this Article) that were transferred to it outside Japan, without conducting any manufacturing, processing or breeding or any other act aimed at adding value to the inventories (hereinafter referred to as an " manufacturing, etc." in this Article) outside Japan (including the case where the corporation carries out manufacturing, etc. with regard to the inventories in Japan, and then transfers inventories acquired through the manufacturing, etc.):All income arising from the transfer conducted in Japan;二  その法人が国外又は国内において製造等(採取を含む。以下この号において同じ。)をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合(当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。)当該譲渡により生ずる所得のうち、その法人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務(以下この条において「国内業務」という。)と国外において行なう業務(以下この条において「国外業務」という。)とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその法人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得(ii)  where the corporation carries out manufacturing, etc. (including extraction; hereinafter the same applies in this item) in or outside of Japan, and then transfers into or out of Japan or into Japan, inventories acquired through manufacturing, etc. (including the case where the corporation additionally conducts other manufacturing, etc. in or outside Japan, with regard to the inventories, and then transfers inventories thus acquired):The portion of all its income arising from the transfer which, if the operations performed by the corporation in the course of carrying out the transfer or manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas operations" in this Article) and the overseas operations were performed by a person other than the corporation and the inventories were transferred from the relevant other person to the corporation under ordinary trade terms, and vise versa, should have arisen from the domestic operations;三  その法人が国外において建設、すえ付け、組立てその他の作業につき契約の締結又は当該作業に必要な人員若しくは資材の調達を行ない、かつ、国内において当該作業を施行する場合当該作業により生ずるすべての所得(iii)  where the corporation concludes a contract for, or procures personnel or materials necessary for, construction, installation, assembly or any other work outside Japan, and carries out the work in Japan:All income arising from the work;四  その法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその法人の国内業務につき生ずべき所得(iv)  where the corporation has a transportation business consisting of operations both in and outside Japan using vessels or aircrafts:The portion of all of its income arising from the business which should be determined as that arising from the corporation's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of a business wherein transportation is done by vessel, or on the revenue arising or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income from the transportation business can be sufficiently estimated in the case a business wherein the transportation is done by aircraft;五  その法人が国内及び国外にわたつて損害保険又は生命保険の事業を行なう場合当該事業により生ずる所得のうち、国内にある当該事業に係る営業所又はこれらの保険の契約の締結の代理をする者を通じて締結したこれらの保険の契約に基因する所得(v)  where the corporation has a non-life insurance or life insurance business consisting of operations both in and outside Japan:The portion of all of its income arising from the business from insurance contracts concluded via a business office for the business located in Japan or via a person who acts as an agent for conclusion of insurance contracts in Japan;六  その法人が出版又は放送の事業を行なう法人である場合において、国内及び国外にわたつて他の者のために広告に係る事業を行なうとき。当該広告に係る事業により生ずる所得のうち、国内において行なわれる広告に係る収入金額に基因する所得(vi)  where the corporation has a publishing or broadcasting business, and provides advertising services consisting of operations both in and outside Japan for another person:The portion of all of its income arising from the advertising services which arises from the revenues from the advertising conducted in Japan;七  その法人が国内及び国外にわたつて前各号に該当しない事業(事業に係る行為を含む。)を行なう場合当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得(vii)  where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and that falls under none of the categories listed in the preceding items:The portion of all of its income arising from the business from the domestic operations if the operations performed in the course of conducting the business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the business can be sufficiently estimated.一  その法人が国内又は国外において行なう事業のためにそれぞれ国外又は国内において行なう広告、宣伝、情報の提供、市場調査、基礎的研究その他当該事業の遂行にとつて補助的な機能を有する行為(i)  advertisement, provision of information, market research, basic research or any other act which is carried out by the corporation outside or in Japan and which plays an auxiliary function for the implementation of the business conducted by the corporation in or outside Japan, respectively;二  その法人が国内又は国外において行なう事業に属する金銭、工業所有権その他の資産をそれぞれその法人が国外又は国内において行なう事業の用に供する行為(ii)  act of using money, industrial property rights or any other assets which belong to the business conducted by the corporation in or outside Japan, for the business conducted by the corporation outside or in Japan, respectively.一  譲受人に対する引渡しの時の直前において、その引渡しに係るたな卸資産が国内にあり、又は譲渡人である法人の国内において行なう事業(その法人の法第百四十一条第一号(国内に恒久的施設を有する外国法人)に規定する事業を行なう一定の場所を通じて国内において行なう事業又は同条第二号若しくは第三号に規定する事業をいう。)を通じて管理されていたこと。(i)  immediately prior to the delivery to the transferee, the inventories to be delivered were located in Japan or managed through the business conducted in Japan by the corporation that is the transferor (meaning the company's business conducted in Japan at a certain place for conducting a business as prescribed in Article 141, item (i) (Foreign Corporations With a Permanent Establishment in Japan) of the Act or a business prescribed in item (ii) or item (iii) of the same Article);二  譲渡に関する契約が国内において締結されたこと。(ii)  a contract on the transfer has been concluded in Japan;三  譲渡に関する契約を締結するための注文の取得、協議その他の行為のうちの重要な部分が国内においてされたこと。(iii)  an essential part of the receipt of an order, negotiation or any other act for concluding the contract on the transfer has been performed in Japan.

第一項第一号若しくは第二号又は第二項に規定するたな卸資産について次に掲げる事実のいずれかがある場合には、国内において当該資産の譲渡があつたものとして、これらの規定を適用する。

Where any of the following facts exist with regard to inventories prescribed in paragraph (1), item (i) or item (ii) or paragraph (2), these provisions apply by deeming that the transfer of the inventories has been conducted in Japan:一  その法人が国外において譲渡を受けたたな卸資産(動産に限る。以下この条において同じ。)につき国外において製造、加工、育成その他の価値を増加させるための行為(以下この条において「製造等」という。)をしないで、これを国内において譲渡する場合(当該たな卸資産につき国内において製造等をして、その製造等により取得したたな卸資産を譲渡する場合を含む。)その国内における譲渡により生ずるすべての所得(i)  where the corporation transfers, in Japan, inventories (limited to movables; hereinafter the same applies in this Article) that were transferred to it outside Japan, without conducting any manufacturing, processing or breeding or any other act aimed at adding value to the inventories (hereinafter referred to as an " manufacturing, etc." in this Article) outside Japan (including the case where the corporation carries out manufacturing, etc. with regard to the inventories in Japan, and then transfers inventories acquired through the manufacturing, etc.):All income arising from the transfer conducted in Japan;二  その法人が国外又は国内において製造等(採取を含む。以下この号において同じ。)をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合(当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。)当該譲渡により生ずる所得のうち、その法人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務(以下この条において「国内業務」という。)と国外において行なう業務(以下この条において「国外業務」という。)とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその法人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得(ii)  where the corporation carries out manufacturing, etc. (including extraction; hereinafter the same applies in this item) in or outside of Japan, and then transfers into or out of Japan or into Japan, inventories acquired through manufacturing, etc. (including the case where the corporation additionally conducts other manufacturing, etc. in or outside Japan, with regard to the inventories, and then transfers inventories thus acquired):The portion of all its income arising from the transfer which, if the operations performed by the corporation in the course of carrying out the transfer or manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas operations" in this Article) and the overseas operations were performed by a person other than the corporation and the inventories were transferred from the relevant other person to the corporation under ordinary trade terms, and vise versa, should have arisen from the domestic operations;三  その法人が国外において建設、すえ付け、組立てその他の作業につき契約の締結又は当該作業に必要な人員若しくは資材の調達を行ない、かつ、国内において当該作業を施行する場合当該作業により生ずるすべての所得(iii)  where the corporation concludes a contract for, or procures personnel or materials necessary for, construction, installation, assembly or any other work outside Japan, and carries out the work in Japan:All income arising from the work;四  その法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその法人の国内業務につき生ずべき所得(iv)  where the corporation has a transportation business consisting of operations both in and outside Japan using vessels or aircrafts:The portion of all of its income arising from the business which should be determined as that arising from the corporation's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of a business wherein transportation is done by vessel, or on the revenue arising or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income from the transportation business can be sufficiently estimated in the case a business wherein the transportation is done by aircraft;五  その法人が国内及び国外にわたつて損害保険又は生命保険の事業を行なう場合当該事業により生ずる所得のうち、国内にある当該事業に係る営業所又はこれらの保険の契約の締結の代理をする者を通じて締結したこれらの保険の契約に基因する所得(v)  where the corporation has a non-life insurance or life insurance business consisting of operations both in and outside Japan:The portion of all of its income arising from the business from insurance contracts concluded via a business office for the business located in Japan or via a person who acts as an agent for conclusion of insurance contracts in Japan;六  その法人が出版又は放送の事業を行なう法人である場合において、国内及び国外にわたつて他の者のために広告に係る事業を行なうとき。当該広告に係る事業により生ずる所得のうち、国内において行なわれる広告に係る収入金額に基因する所得(vi)  where the corporation has a publishing or broadcasting business, and provides advertising services consisting of operations both in and outside Japan for another person:The portion of all of its income arising from the advertising services which arises from the revenues from the advertising conducted in Japan;七  その法人が国内及び国外にわたつて前各号に該当しない事業(事業に係る行為を含む。)を行なう場合当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得(vii)  where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and that falls under none of the categories listed in the preceding items:The portion of all of its income arising from the business from the domestic operations if the operations performed in the course of conducting the business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the business can be sufficiently estimated.一  その法人が国内又は国外において行なう事業のためにそれぞれ国外又は国内において行なう広告、宣伝、情報の提供、市場調査、基礎的研究その他当該事業の遂行にとつて補助的な機能を有する行為(i)  advertisement, provision of information, market research, basic research or any other act which is carried out by the corporation outside or in Japan and which plays an auxiliary function for the implementation of the business conducted by the corporation in or outside Japan, respectively;二  その法人が国内又は国外において行なう事業に属する金銭、工業所有権その他の資産をそれぞれその法人が国外又は国内において行なう事業の用に供する行為(ii)  act of using money, industrial property rights or any other assets which belong to the business conducted by the corporation in or outside Japan, for the business conducted by the corporation outside or in Japan, respectively.一  譲受人に対する引渡しの時の直前において、その引渡しに係るたな卸資産が国内にあり、又は譲渡人である法人の国内において行なう事業(その法人の法第百四十一条第一号(国内に恒久的施設を有する外国法人)に規定する事業を行なう一定の場所を通じて国内において行なう事業又は同条第二号若しくは第三号に規定する事業をいう。)を通じて管理されていたこと。(i)  immediately prior to the delivery to the transferee, the inventories to be delivered were located in Japan or managed through the business conducted in Japan by the corporation that is the transferor (meaning the company's business conducted in Japan at a certain place for conducting a business as prescribed in Article 141, item (i) (Foreign Corporations With a Permanent Establishment in Japan) of the Act or a business prescribed in item (ii) or item (iii) of the same Article);二  譲渡に関する契約が国内において締結されたこと。(ii)  a contract on the transfer has been concluded in Japan;三  譲渡に関する契約を締結するための注文の取得、協議その他の行為のうちの重要な部分が国内においてされたこと。(iii)  an essential part of the receipt of an order, negotiation or any other act for concluding the contract on the transfer has been performed in Japan.

第一項に規定する法人が、国内に有する法第百四十一条第一号に規定する場所を通じて行う国外にある者に対する金銭の貸付け、投資その他これらに準ずる行為により生ずる所得で当該場所において行う事業に帰せられるものは、第一項の規定にかかわらず、当該法人の法第百三十八条第一号に規定する国内において行う事業から生ずる所得とする。ただし、当該行為の行われた外国(当該法人の本店又は主たる事務所の所在する国を除く。)において当該行為により生ずる所得に対し第百四十一条第一項(外国法人税の範囲)に規定する外国法人税が課された又は課されるべき旨を証する書面を確定申告書に添付した場合は、この限りでない。

Income arising from a money loan, investment or any other act equivalent thereto conducted vis-à-vis a person who is outside Japan by a corporation prescribed in paragraph (1) via a place prescribed in Article 141, item (i) of the Act that the corporation holds in Japan, if it is attributable to the business conducted at that place, is treated, notwithstanding the provisions of paragraph (1), as the corporation's income from a business conducted in Japan as prescribed in Article 138, item (i) of the Act;provided, however, that this does not apply where the corporation has attached, to its tax return, a document proving the fact that, in the foreign state where that act has been conducted (excluding the state where the corporation's head office or principal office is located), foreign corporation tax prescribed in Article 141, paragraph (1) (Scope of Foreign Corporation Tax) has been imposed or is to be imposed on any income from that act.一  その法人が国外において譲渡を受けたたな卸資産(動産に限る。以下この条において同じ。)につき国外において製造、加工、育成その他の価値を増加させるための行為(以下この条において「製造等」という。)をしないで、これを国内において譲渡する場合(当該たな卸資産につき国内において製造等をして、その製造等により取得したたな卸資産を譲渡する場合を含む。)その国内における譲渡により生ずるすべての所得(i)  where the corporation transfers, in Japan, inventories (limited to movables; hereinafter the same applies in this Article) that were transferred to it outside Japan, without conducting any manufacturing, processing or breeding or any other act aimed at adding value to the inventories (hereinafter referred to as an " manufacturing, etc." in this Article) outside Japan (including the case where the corporation carries out manufacturing, etc. with regard to the inventories in Japan, and then transfers inventories acquired through the manufacturing, etc.):All income arising from the transfer conducted in Japan;二  その法人が国外又は国内において製造等(採取を含む。以下この号において同じ。)をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合(当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。)当該譲渡により生ずる所得のうち、その法人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務(以下この条において「国内業務」という。)と国外において行なう業務(以下この条において「国外業務」という。)とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその法人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得(ii)  where the corporation carries out manufacturing, etc. (including extraction; hereinafter the same applies in this item) in or outside of Japan, and then transfers into or out of Japan or into Japan, inventories acquired through manufacturing, etc. (including the case where the corporation additionally conducts other manufacturing, etc. in or outside Japan, with regard to the inventories, and then transfers inventories thus acquired):The portion of all its income arising from the transfer which, if the operations performed by the corporation in the course of carrying out the transfer or manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas operations" in this Article) and the overseas operations were performed by a person other than the corporation and the inventories were transferred from the relevant other person to the corporation under ordinary trade terms, and vise versa, should have arisen from the domestic operations;三  その法人が国外において建設、すえ付け、組立てその他の作業につき契約の締結又は当該作業に必要な人員若しくは資材の調達を行ない、かつ、国内において当該作業を施行する場合当該作業により生ずるすべての所得(iii)  where the corporation concludes a contract for, or procures personnel or materials necessary for, construction, installation, assembly or any other work outside Japan, and carries out the work in Japan:All income arising from the work;四  その法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその法人の国内業務につき生ずべき所得(iv)  where the corporation has a transportation business consisting of operations both in and outside Japan using vessels or aircrafts:The portion of all of its income arising from the business which should be determined as that arising from the corporation's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of a business wherein transportation is done by vessel, or on the revenue arising or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income from the transportation business can be sufficiently estimated in the case a business wherein the transportation is done by aircraft;五  その法人が国内及び国外にわたつて損害保険又は生命保険の事業を行なう場合当該事業により生ずる所得のうち、国内にある当該事業に係る営業所又はこれらの保険の契約の締結の代理をする者を通じて締結したこれらの保険の契約に基因する所得(v)  where the corporation has a non-life insurance or life insurance business consisting of operations both in and outside Japan:The portion of all of its income arising from the business from insurance contracts concluded via a business office for the business located in Japan or via a person who acts as an agent for conclusion of insurance contracts in Japan;六  その法人が出版又は放送の事業を行なう法人である場合において、国内及び国外にわたつて他の者のために広告に係る事業を行なうとき。当該広告に係る事業により生ずる所得のうち、国内において行なわれる広告に係る収入金額に基因する所得(vi)  where the corporation has a publishing or broadcasting business, and provides advertising services consisting of operations both in and outside Japan for another person:The portion of all of its income arising from the advertising services which arises from the revenues from the advertising conducted in Japan;七  その法人が国内及び国外にわたつて前各号に該当しない事業(事業に係る行為を含む。)を行なう場合当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得(vii)  where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and that falls under none of the categories listed in the preceding items:The portion of all of its income arising from the business from the domestic operations if the operations performed in the course of conducting the business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the business can be sufficiently estimated.一  その法人が国内又は国外において行なう事業のためにそれぞれ国外又は国内において行なう広告、宣伝、情報の提供、市場調査、基礎的研究その他当該事業の遂行にとつて補助的な機能を有する行為(i)  advertisement, provision of information, market research, basic research or any other act which is carried out by the corporation outside or in Japan and which plays an auxiliary function for the implementation of the business conducted by the corporation in or outside Japan, respectively;二  その法人が国内又は国外において行なう事業に属する金銭、工業所有権その他の資産をそれぞれその法人が国外又は国内において行なう事業の用に供する行為(ii)  act of using money, industrial property rights or any other assets which belong to the business conducted by the corporation in or outside Japan, for the business conducted by the corporation outside or in Japan, respectively.一  譲受人に対する引渡しの時の直前において、その引渡しに係るたな卸資産が国内にあり、又は譲渡人である法人の国内において行なう事業(その法人の法第百四十一条第一号(国内に恒久的施設を有する外国法人)に規定する事業を行なう一定の場所を通じて国内において行なう事業又は同条第二号若しくは第三号に規定する事業をいう。)を通じて管理されていたこと。(i)  immediately prior to the delivery to the transferee, the inventories to be delivered were located in Japan or managed through the business conducted in Japan by the corporation that is the transferor (meaning the company's business conducted in Japan at a certain place for conducting a business as prescribed in Article 141, item (i) (Foreign Corporations With a Permanent Establishment in Japan) of the Act or a business prescribed in item (ii) or item (iii) of the same Article);二  譲渡に関する契約が国内において締結されたこと。(ii)  a contract on the transfer has been concluded in Japan;三  譲渡に関する契約を締結するための注文の取得、協議その他の行為のうちの重要な部分が国内においてされたこと。(iii)  an essential part of the receipt of an order, negotiation or any other act for concluding the contract on the transfer has been performed in Japan.

税務署長は、前項ただし書の書面の添附がない確定申告書の提出があつた場合においても、その添附がなかつたことについてやむを得ない事情があると認めるときは、当該書面の提出があつた場合に限り、同項ただし書の規定を適用することができる。

Even if a corporation has filed a tax return without the document set forth in the proviso of the preceding paragraph attached thereto, the district director may, when finding any unavoidable reason for the corporation's failure to attach the document, apply the provisions of the proviso of the same paragraph, only after the document has been submitted.一  その法人が国外において譲渡を受けたたな卸資産(動産に限る。以下この条において同じ。)につき国外において製造、加工、育成その他の価値を増加させるための行為(以下この条において「製造等」という。)をしないで、これを国内において譲渡する場合(当該たな卸資産につき国内において製造等をして、その製造等により取得したたな卸資産を譲渡する場合を含む。)その国内における譲渡により生ずるすべての所得(i)  where the corporation transfers, in Japan, inventories (limited to movables; hereinafter the same applies in this Article) that were transferred to it outside Japan, without conducting any manufacturing, processing or breeding or any other act aimed at adding value to the inventories (hereinafter referred to as an " manufacturing, etc." in this Article) outside Japan (including the case where the corporation carries out manufacturing, etc. with regard to the inventories in Japan, and then transfers inventories acquired through the manufacturing, etc.):All income arising from the transfer conducted in Japan;二  その法人が国外又は国内において製造等(採取を含む。以下この号において同じ。)をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合(当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。)当該譲渡により生ずる所得のうち、その法人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務(以下この条において「国内業務」という。)と国外において行なう業務(以下この条において「国外業務」という。)とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその法人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得(ii)  where the corporation carries out manufacturing, etc. (including extraction; hereinafter the same applies in this item) in or outside of Japan, and then transfers into or out of Japan or into Japan, inventories acquired through manufacturing, etc. (including the case where the corporation additionally conducts other manufacturing, etc. in or outside Japan, with regard to the inventories, and then transfers inventories thus acquired):The portion of all its income arising from the transfer which, if the operations performed by the corporation in the course of carrying out the transfer or manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas operations" in this Article) and the overseas operations were performed by a person other than the corporation and the inventories were transferred from the relevant other person to the corporation under ordinary trade terms, and vise versa, should have arisen from the domestic operations;三  その法人が国外において建設、すえ付け、組立てその他の作業につき契約の締結又は当該作業に必要な人員若しくは資材の調達を行ない、かつ、国内において当該作業を施行する場合当該作業により生ずるすべての所得(iii)  where the corporation concludes a contract for, or procures personnel or materials necessary for, construction, installation, assembly or any other work outside Japan, and carries out the work in Japan:All income arising from the work;四  その法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその法人の国内業務につき生ずべき所得(iv)  where the corporation has a transportation business consisting of operations both in and outside Japan using vessels or aircrafts:The portion of all of its income arising from the business which should be determined as that arising from the corporation's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of a business wherein transportation is done by vessel, or on the revenue arising or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income from the transportation business can be sufficiently estimated in the case a business wherein the transportation is done by aircraft;五  その法人が国内及び国外にわたつて損害保険又は生命保険の事業を行なう場合当該事業により生ずる所得のうち、国内にある当該事業に係る営業所又はこれらの保険の契約の締結の代理をする者を通じて締結したこれらの保険の契約に基因する所得(v)  where the corporation has a non-life insurance or life insurance business consisting of operations both in and outside Japan:The portion of all of its income arising from the business from insurance contracts concluded via a business office for the business located in Japan or via a person who acts as an agent for conclusion of insurance contracts in Japan;六  その法人が出版又は放送の事業を行なう法人である場合において、国内及び国外にわたつて他の者のために広告に係る事業を行なうとき。当該広告に係る事業により生ずる所得のうち、国内において行なわれる広告に係る収入金額に基因する所得(vi)  where the corporation has a publishing or broadcasting business, and provides advertising services consisting of operations both in and outside Japan for another person:The portion of all of its income arising from the advertising services which arises from the revenues from the advertising conducted in Japan;七  その法人が国内及び国外にわたつて前各号に該当しない事業(事業に係る行為を含む。)を行なう場合当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得(vii)  where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and that falls under none of the categories listed in the preceding items:The portion of all of its income arising from the business from the domestic operations if the operations performed in the course of conducting the business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the business can be sufficiently estimated.一  その法人が国内又は国外において行なう事業のためにそれぞれ国外又は国内において行なう広告、宣伝、情報の提供、市場調査、基礎的研究その他当該事業の遂行にとつて補助的な機能を有する行為(i)  advertisement, provision of information, market research, basic research or any other act which is carried out by the corporation outside or in Japan and which plays an auxiliary function for the implementation of the business conducted by the corporation in or outside Japan, respectively;二  その法人が国内又は国外において行なう事業に属する金銭、工業所有権その他の資産をそれぞれその法人が国外又は国内において行なう事業の用に供する行為(ii)  act of using money, industrial property rights or any other assets which belong to the business conducted by the corporation in or outside Japan, for the business conducted by the corporation outside or in Japan, respectively.一  譲受人に対する引渡しの時の直前において、その引渡しに係るたな卸資産が国内にあり、又は譲渡人である法人の国内において行なう事業(その法人の法第百四十一条第一号(国内に恒久的施設を有する外国法人)に規定する事業を行なう一定の場所を通じて国内において行なう事業又は同条第二号若しくは第三号に規定する事業をいう。)を通じて管理されていたこと。(i)  immediately prior to the delivery to the transferee, the inventories to be delivered were located in Japan or managed through the business conducted in Japan by the corporation that is the transferor (meaning the company's business conducted in Japan at a certain place for conducting a business as prescribed in Article 141, item (i) (Foreign Corporations With a Permanent Establishment in Japan) of the Act or a business prescribed in item (ii) or item (iii) of the same Article);二  譲渡に関する契約が国内において締結されたこと。(ii)  a contract on the transfer has been concluded in Japan;三  譲渡に関する契約を締結するための注文の取得、協議その他の行為のうちの重要な部分が国内においてされたこと。(iii)  an essential part of the receipt of an order, negotiation or any other act for concluding the contract on the transfer has been performed in Japan.

第一項に規定する法人(法第百四十一条第一号から第三号までに掲げる外国法人に限る。)が、その有する第百八十八条第七項(外国法人の国内源泉所得に係る所得の金額の計算)に規定する国内事業管理親法人株式につき同条第二項各号に掲げる行為を行つた場合には、その行為は、第三項第二号に掲げる行為に含まれないものとする。

Where a corporation prescribed in paragraph (1) (limited to a foreign corporation listed in Article 141, items (i) to (iii) of the Act) has conducted any of the acts listed in the items of Article 188, paragraph (2) (Calculation of the Amount of a Foreign Corporation's Income That Is Domestic Source Income) with regard to the parent corporation's shares managed in a domestic business, as defined in Article 188, paragraph (7), held by the corporation, that act is not to be included in the scope of acts listed in paragraph (3), item (ii).一  その法人が国外において譲渡を受けたたな卸資産(動産に限る。以下この条において同じ。)につき国外において製造、加工、育成その他の価値を増加させるための行為(以下この条において「製造等」という。)をしないで、これを国内において譲渡する場合(当該たな卸資産につき国内において製造等をして、その製造等により取得したたな卸資産を譲渡する場合を含む。)その国内における譲渡により生ずるすべての所得(i)  where the corporation transfers, in Japan, inventories (limited to movables; hereinafter the same applies in this Article) that were transferred to it outside Japan, without conducting any manufacturing, processing or breeding or any other act aimed at adding value to the inventories (hereinafter referred to as an " manufacturing, etc." in this Article) outside Japan (including the case where the corporation carries out manufacturing, etc. with regard to the inventories in Japan, and then transfers inventories acquired through the manufacturing, etc.):All income arising from the transfer conducted in Japan;二  その法人が国外又は国内において製造等(採取を含む。以下この号において同じ。)をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合(当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。)当該譲渡により生ずる所得のうち、その法人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務(以下この条において「国内業務」という。)と国外において行なう業務(以下この条において「国外業務」という。)とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその法人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得(ii)  where the corporation carries out manufacturing, etc. (including extraction; hereinafter the same applies in this item) in or outside of Japan, and then transfers into or out of Japan or into Japan, inventories acquired through manufacturing, etc. (including the case where the corporation additionally conducts other manufacturing, etc. in or outside Japan, with regard to the inventories, and then transfers inventories thus acquired):The portion of all its income arising from the transfer which, if the operations performed by the corporation in the course of carrying out the transfer or manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas operations" in this Article) and the overseas operations were performed by a person other than the corporation and the inventories were transferred from the relevant other person to the corporation under ordinary trade terms, and vise versa, should have arisen from the domestic operations;三  その法人が国外において建設、すえ付け、組立てその他の作業につき契約の締結又は当該作業に必要な人員若しくは資材の調達を行ない、かつ、国内において当該作業を施行する場合当該作業により生ずるすべての所得(iii)  where the corporation concludes a contract for, or procures personnel or materials necessary for, construction, installation, assembly or any other work outside Japan, and carries out the work in Japan:All income arising from the work;四  その法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその法人の国内業務につき生ずべき所得(iv)  where the corporation has a transportation business consisting of operations both in and outside Japan using vessels or aircrafts:The portion of all of its income arising from the business which should be determined as that arising from the corporation's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of a business wherein transportation is done by vessel, or on the revenue arising or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income from the transportation business can be sufficiently estimated in the case a business wherein the transportation is done by aircraft;五  その法人が国内及び国外にわたつて損害保険又は生命保険の事業を行なう場合当該事業により生ずる所得のうち、国内にある当該事業に係る営業所又はこれらの保険の契約の締結の代理をする者を通じて締結したこれらの保険の契約に基因する所得(v)  where the corporation has a non-life insurance or life insurance business consisting of operations both in and outside Japan:The portion of all of its income arising from the business from insurance contracts concluded via a business office for the business located in Japan or via a person who acts as an agent for conclusion of insurance contracts in Japan;六  その法人が出版又は放送の事業を行なう法人である場合において、国内及び国外にわたつて他の者のために広告に係る事業を行なうとき。当該広告に係る事業により生ずる所得のうち、国内において行なわれる広告に係る収入金額に基因する所得(vi)  where the corporation has a publishing or broadcasting business, and provides advertising services consisting of operations both in and outside Japan for another person:The portion of all of its income arising from the advertising services which arises from the revenues from the advertising conducted in Japan;七  その法人が国内及び国外にわたつて前各号に該当しない事業(事業に係る行為を含む。)を行なう場合当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得(vii)  where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and that falls under none of the categories listed in the preceding items:The portion of all of its income arising from the business from the domestic operations if the operations performed in the course of conducting the business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the business can be sufficiently estimated.一  その法人が国内又は国外において行なう事業のためにそれぞれ国外又は国内において行なう広告、宣伝、情報の提供、市場調査、基礎的研究その他当該事業の遂行にとつて補助的な機能を有する行為(i)  advertisement, provision of information, market research, basic research or any other act which is carried out by the corporation outside or in Japan and which plays an auxiliary function for the implementation of the business conducted by the corporation in or outside Japan, respectively;二  その法人が国内又は国外において行なう事業に属する金銭、工業所有権その他の資産をそれぞれその法人が国外又は国内において行なう事業の用に供する行為(ii)  act of using money, industrial property rights or any other assets which belong to the business conducted by the corporation in or outside Japan, for the business conducted by the corporation outside or in Japan, respectively.一  譲受人に対する引渡しの時の直前において、その引渡しに係るたな卸資産が国内にあり、又は譲渡人である法人の国内において行なう事業(その法人の法第百四十一条第一号(国内に恒久的施設を有する外国法人)に規定する事業を行なう一定の場所を通じて国内において行なう事業又は同条第二号若しくは第三号に規定する事業をいう。)を通じて管理されていたこと。(i)  immediately prior to the delivery to the transferee, the inventories to be delivered were located in Japan or managed through the business conducted in Japan by the corporation that is the transferor (meaning the company's business conducted in Japan at a certain place for conducting a business as prescribed in Article 141, item (i) (Foreign Corporations With a Permanent Establishment in Japan) of the Act or a business prescribed in item (ii) or item (iii) of the same Article);二  譲渡に関する契約が国内において締結されたこと。(ii)  a contract on the transfer has been concluded in Japan;三  譲渡に関する契約を締結するための注文の取得、協議その他の行為のうちの重要な部分が国内においてされたこと。(iii)  an essential part of the receipt of an order, negotiation or any other act for concluding the contract on the transfer has been performed in Japan.