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(非永住者の国外源泉所得のうち課税される部分の金額の範囲等)
第十七条  法第七条第一項第二号（非永住者の課税所得の範囲）に規定する国内源泉所得以外の所得（以下この条において「国外源泉所得」という。）で国内において支払われ、又は国外から送金されたものの範囲については、次に定めるところによる。

Scope of Taxable Amount of Foreign Source Income of Non-Permanent Residents
Article 17  The scope of income other than domestic source income prescribed in Article 7, paragraph (1), item (ii) (Scope of Taxable Income of Non-Permanent Residents) of the Act (hereinafter referred to as "foreign source income" in this Article), which is paid in Japan or remitted to Japan from abroad, is as provided in the following:一  非永住者が各年において国外から送金を受領した場合には、その金額の範囲内でその非永住者のその年における国外源泉所得に係る所得で国外の支払に係るものについて送金があつたものとみなす。ただし、その非永住者がその年における法第百六十一条（国内源泉所得）に規定する国内源泉所得（以下この条において「国内源泉所得」という。）に係る所得で国外の支払に係るものを有する場合は、まずその国内源泉所得に係る所得について送金があつたものとみなし、なお残余があるときに当該残余の金額の範囲内で国外源泉所得に係る所得について送金があつたものとみなす。(i)  where a non-permanent resident has received a remittance from abroad in each year, it is deemed that the non-permanent resident's income that is categorized as foreign source income paid outside Japan for that year has been remitted up to the amount of the remittance received;provided, however, that where the non-permanent resident has any income that is categorized as domestic source income paid outside Japan as prescribed in Article 161 (Domestic Source Income) of the Act (hereinafter referred to as "domestic source income" in this Article) for the relevant year, it is deemed that the income categorized as domestic source income has been remitted, and then, if any amount remains, it is deemed that income categorized as foreign source income has been remitted up to the remaining amount;二  前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び国内源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。(ii)  the amount of income prescribed in the preceding item is to be the amount equivalent to the sum of the amounts of various types of income calculated in accordance with the provisions of Articles 23 to 35 (Types of Income and Amounts of Various Types of Income) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a non-permanent resident's income that is categorized as foreign source income paid outside Japan and income categorized as domestic source income paid outside Japan, respectively.In this case, if these amounts of income include salary income or retirement income, the amount of revenue concerned is deemed to be the amount of salary income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the amount of necessary expenses prescribed in Article 32, paragraph (3) (Amount of Timber Income) of the Act, costs for acquisition of assets prescribed in Article 33, paragraph (3) (Amount of Capital Gains) of the Act and costs for transfer of the acquired assets, and the amount of expenditure prescribed in Article 34, paragraph (2) (Amount of Occasional Income) of the Act, is deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively;三  法第七条第一項第二号及び前二号の規定を適用する場合において、国外源泉所得に係る各種所得又は国内源泉所得に係る各種所得について国内及び国外において支払われたものがあるときは、その各種所得の金額（前号後段に規定する所得については、同号後段の規定により計算した金額）に、その各種所得に係る収入金額のうちに国内で支払われた金額又は国外で支払われた金額の占める割合を乗じて計算した金額をそれぞれその各種所得の金額のうち国内の支払に係るもの又は国外の支払に係るものとみなす。(iii)  in the case where the provisions of Article 7, paragraph (1), item (ii) of the Act and the preceding two items apply, if any of the various types of income categorized as foreign source income or various types of income categorized as domestic source income are paid in and outside Japan, respectively, the amount calculated by multiplying the amount of that type of income (in the case of the income prescribed in the second sentence of the preceding item, the amount calculated pursuant to the provisions of the second sentence of the same item) by the ratio of the amount paid in Japan or amount paid outside Japan, respectively, to the amount of revenue pertaining to that type of income, is deemed to be the amount of that type of income paid in Japan or paid outside Japan, respectively;四  第一号の場合において、国外源泉所得に係る各種所得で国外の支払に係るものが二以上あるときは、それぞれの各種所得について、同号の規定により送金があつたものとみなされる国外源泉所得に係る送金額に当該各種所得の金額（第二号後段に規定する所得については、同号後段の規定により計算した金額）がその合計額のうちに占める割合を乗じて計算した金額に相当する金額の送金があつたものとみなす。(iv)  in the case referred to in item (i), if there are two or more types of income categorized as foreign source income that is paid outside Japan, it is deemed that with regard to the amount of each of those types of income, the amount equivalent to the amount calculated by multiplying the amount of remittance pertaining to the foreign source income that is deemed to be remitted pursuant to the provisions of the same item by the ratio of the amount of that type of income (in the case of the income prescribed in the second sentence of item (ii), the amount calculated pursuant to the provisions of the second sentence of the same item) to the sum of the amounts of those various types of income;五  非永住者の国外源泉所得に係る所得で国外の支払に係るもののうち、前各号の規定により送金があつたものとみなされたものに係る各種所得については、それぞれその各種所得と、これと同一種類の国外源泉所得に係る所得で国内の支払に係るもの及び国内源泉所得に係る所得とを合算してその者の総所得金額、退職所得金額及び山林所得金額を計算する。(v)  with regard to various types of income categorized as a non-permanent resident's foreign source income that is paid outside Japan and is deemed to be remitted pursuant to the provisions of the preceding items, the amount of the non-permanent resident's gross income, retirement income and timber income is to be calculated, respectively, by combining each of those types of income with income categorized as foreign source income that is paid in Japan and income categorized as domestic source income, both of which are of the same type as the former;六  年の中途において、非永住者以外の居住者若しくは非居住者が非永住者となり、又は非永住者が非永住者以外の居住者若しくは非居住者となつたときは、その者がその年において非永住者であつた期間内に生じた国外源泉所得又は国内源泉所得に係る所得で国外の支払に係るもの及び当該期間内に国外から送金があつた金額について前各号の規定を適用する。(vi)  if, before the end of each year, either a resident other than a non-permanent resident or a nonresident becomes a non-permanent resident, or if a non-permanent resident becomes either a resident other than a non-permanent resident or a nonresident, the provisions of the preceding items apply to the amount of income categorized as foreign source income or domestic source income that has arisen during the period when the individual in question was a non-permanent resident, which is paid outside Japan, and the amount remitted to Japan from abroad during that period.