法令翻訳 http://www.japaneselawtranslat...ky=&page=2

(国内において行う事業に帰せられる利子)
第百七十九条の二  法第百三十八条第四号ロ（国内源泉所得）に規定する政令で定める利子は、次に掲げる利子とする。

Interest Attributed to Business Conducted in Japan
Article 179-2  The interest specified by Cabinet Order prescribed in Article 138, item (iv), (b) (Domestic Source Income) of the Act is to be an interest listed as follows:一  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）に掲げる外国法人の発行する債券の利子のうち当該外国法人の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるもの(i)  interest on bonds issued by a foreign corporation listed in Article 141, item (i) (Foreign Corporations With a Permanent Establishment in Japan) of the Act that is attributed to the foreign corporation's business conducted in Japan at a certain place for conducting business prescribed in the same item;二  法第百四十一条第二号又は第三号に掲げる外国法人の発行する債券の利子のうちこれらの外国法人のこれらの号に規定する事業に帰せられるもの(ii)  interest on bonds issued by a foreign corporation listed in Article 141, item (ii) or item (iii) of the Act that is attributed to the foreign corporation's business prescribed in the same items.