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

(国内において行なう事業から生ずる所得)
第二百七十九条  国内及び国外の双方にわたつて事業を行なう個人については、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、その個人の法第百六十一条第一号（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 279  In the case of an individual who 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 individual's income from a business conducted in Japan prescribed in Article 161, item (i) (Domestic Source Income) of the Act:一  その個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 individual transfers, in Japan, inventories (limited to movables; hereinafter the same applies in this Article) that were transferred to the relevant individual outside Japan, without conducting any act of manufacturing, processing or breeding or any other act aimed at adding value to the inventories (hereinafter referred to as "manufacturing, etc." in this Article) outside Japan (including the case where the individual carries out manufacturing, etc. with regard to the relevant inventories in Japan, and then transfers inventories acquired through the manufacturing, etc.):All income arising from the transfer conducted in Japan;二  その個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、その個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、当該他の者とその個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 individual carries out manufacturing, etc. (including extraction; hereinafter the same applies in this item) in or outside Japan, and then transfers, in or out of Japan, inventories acquired through the manufacturing, etc. (including the case where the individual additionally carries out other manufacturing, etc. in or outside Japan, with regard to the relevant inventories, and then transfers inventories thus acquired):The portion of all of the income arising from the relevant transfer which, if the operations performed by the individual in the course of conducting the relevant 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 individual and the relevant inventories were transferred from the relevant other person to the individual under ordinary trade terms, and vice versa, should have arisen from the domestic operations;三  その個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 individual 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  その個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必要経費、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個人の国内業務につき生ずべき所得(iv)  where the individual has a transportation business consisting of operations both in and outside Japan using vessels or aircrafts:The portion of all of the income arising from that business which should be determined as that arising from the individual'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 necessary 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 income from the transportation business can be sufficiently estimated in the case of a business wherein the transportation is done by aircraft;五  その個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 individual has a non-life insurance or life insurance business consisting of operations both in and outside Japan:The portion of all of the income arising from that business from insurance policies concluded via a business office for that business located in Japan or via a person who acts as an agent for conclusion of insurance policies in Japan;六  その個人が出版又は放送の事業を行なう者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 individual 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 the income arising from the advertising services which arises from the revenues from the advertising conducted in Japan;七  その個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必要経費、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 individual conducts any business (including an act conducted as a part of some other 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 the income arising from that business from the domestic operations if the operations performed in the course of conducting that business were divided into domestic operations and overseas operations, and if these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary 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 that business can be sufficiently estimated.一  その個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 individual outside or in Japan and which plays a supplementary function for the implementation of the business conducted by the individual in or outside Japan, respectively;二  その個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個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 individual in or outside Japan, for the business conducted by the individual 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、又は譲渡人である個人の国内において行なう事業（その個人の法第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）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項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 individual who is the transferor (meaning a business conducted by the individual in Japan at any fixed places for conducting a business as prescribed in Article 164, paragraph (1), item (i) (Nonresidents With a Permanent Establishment in Japan) of the Act or a business prescribed in Article 164, paragraph (1), item (ii) or item (iii) of the Act);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 order, negotiation or any other act for concluding the contract on the transfer has been performed in Japan.

個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、その個人の法第百六十一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 an individual transfers inventories out of Japan that had been transferred to the individual 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 individual's income from a business conducted in Japan prescribed in Article 161, item (i) of the Act.一  その個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 individual transfers, in Japan, inventories (limited to movables; hereinafter the same applies in this Article) that were transferred to the relevant individual outside Japan, without conducting any act of manufacturing, processing or breeding or any other act aimed at adding value to the inventories (hereinafter referred to as "manufacturing, etc." in this Article) outside Japan (including the case where the individual carries out manufacturing, etc. with regard to the relevant inventories in Japan, and then transfers inventories acquired through the manufacturing, etc.):All income arising from the transfer conducted in Japan;二  その個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、その個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、当該他の者とその個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 individual carries out manufacturing, etc. (including extraction; hereinafter the same applies in this item) in or outside Japan, and then transfers, in or out of Japan, inventories acquired through the manufacturing, etc. (including the case where the individual additionally carries out other manufacturing, etc. in or outside Japan, with regard to the relevant inventories, and then transfers inventories thus acquired):The portion of all of the income arising from the relevant transfer which, if the operations performed by the individual in the course of conducting the relevant 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 individual and the relevant inventories were transferred from the relevant other person to the individual under ordinary trade terms, and vice versa, should have arisen from the domestic operations;三  その個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 individual 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  その個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必要経費、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個人の国内業務につき生ずべき所得(iv)  where the individual has a transportation business consisting of operations both in and outside Japan using vessels or aircrafts:The portion of all of the income arising from that business which should be determined as that arising from the individual'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 necessary 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 income from the transportation business can be sufficiently estimated in the case of a business wherein the transportation is done by aircraft;五  その個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 individual has a non-life insurance or life insurance business consisting of operations both in and outside Japan:The portion of all of the income arising from that business from insurance policies concluded via a business office for that business located in Japan or via a person who acts as an agent for conclusion of insurance policies in Japan;六  その個人が出版又は放送の事業を行なう者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 individual 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 the income arising from the advertising services which arises from the revenues from the advertising conducted in Japan;七  その個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必要経費、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 individual conducts any business (including an act conducted as a part of some other 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 the income arising from that business from the domestic operations if the operations performed in the course of conducting that business were divided into domestic operations and overseas operations, and if these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary 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 that business can be sufficiently estimated.一  その個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 individual outside or in Japan and which plays a supplementary function for the implementation of the business conducted by the individual in or outside Japan, respectively;二  その個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個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 individual in or outside Japan, for the business conducted by the individual 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、又は譲渡人である個人の国内において行なう事業（その個人の法第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）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項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 individual who is the transferor (meaning a business conducted by the individual in Japan at any fixed places for conducting a business as prescribed in Article 164, paragraph (1), item (i) (Nonresidents With a Permanent Establishment in Japan) of the Act or a business prescribed in Article 164, paragraph (1), item (ii) or item (iii) of the Act);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 order, negotiation or any other act for concluding the contract on the transfer has been performed in Japan.

第一項に規定する個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 an individual 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  その個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 individual transfers, in Japan, inventories (limited to movables; hereinafter the same applies in this Article) that were transferred to the relevant individual outside Japan, without conducting any act of manufacturing, processing or breeding or any other act aimed at adding value to the inventories (hereinafter referred to as "manufacturing, etc." in this Article) outside Japan (including the case where the individual carries out manufacturing, etc. with regard to the relevant inventories in Japan, and then transfers inventories acquired through the manufacturing, etc.):All income arising from the transfer conducted in Japan;二  その個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、その個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、当該他の者とその個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 individual carries out manufacturing, etc. (including extraction; hereinafter the same applies in this item) in or outside Japan, and then transfers, in or out of Japan, inventories acquired through the manufacturing, etc. (including the case where the individual additionally carries out other manufacturing, etc. in or outside Japan, with regard to the relevant inventories, and then transfers inventories thus acquired):The portion of all of the income arising from the relevant transfer which, if the operations performed by the individual in the course of conducting the relevant 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 individual and the relevant inventories were transferred from the relevant other person to the individual under ordinary trade terms, and vice versa, should have arisen from the domestic operations;三  その個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 individual 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  その個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必要経費、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個人の国内業務につき生ずべき所得(iv)  where the individual has a transportation business consisting of operations both in and outside Japan using vessels or aircrafts:The portion of all of the income arising from that business which should be determined as that arising from the individual'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 necessary 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 income from the transportation business can be sufficiently estimated in the case of a business wherein the transportation is done by aircraft;五  その個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 individual has a non-life insurance or life insurance business consisting of operations both in and outside Japan:The portion of all of the income arising from that business from insurance policies concluded via a business office for that business located in Japan or via a person who acts as an agent for conclusion of insurance policies in Japan;六  その個人が出版又は放送の事業を行なう者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 individual 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 the income arising from the advertising services which arises from the revenues from the advertising conducted in Japan;七  その個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必要経費、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 individual conducts any business (including an act conducted as a part of some other 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 the income arising from that business from the domestic operations if the operations performed in the course of conducting that business were divided into domestic operations and overseas operations, and if these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary 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 that business can be sufficiently estimated.一  その個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 individual outside or in Japan and which plays a supplementary function for the implementation of the business conducted by the individual in or outside Japan, respectively;二  その個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個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 individual in or outside Japan, for the business conducted by the individual 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、又は譲渡人である個人の国内において行なう事業（その個人の法第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）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項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 individual who is the transferor (meaning a business conducted by the individual in Japan at any fixed places for conducting a business as prescribed in Article 164, paragraph (1), item (i) (Nonresidents With a Permanent Establishment in Japan) of the Act or a business prescribed in Article 164, paragraph (1), item (ii) or item (iii) of the Act);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 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 relevant inventories has been conducted in Japan:一  その個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 individual transfers, in Japan, inventories (limited to movables; hereinafter the same applies in this Article) that were transferred to the relevant individual outside Japan, without conducting any act of manufacturing, processing or breeding or any other act aimed at adding value to the inventories (hereinafter referred to as "manufacturing, etc." in this Article) outside Japan (including the case where the individual carries out manufacturing, etc. with regard to the relevant inventories in Japan, and then transfers inventories acquired through the manufacturing, etc.):All income arising from the transfer conducted in Japan;二  その個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、その個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、当該他の者とその個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 individual carries out manufacturing, etc. (including extraction; hereinafter the same applies in this item) in or outside Japan, and then transfers, in or out of Japan, inventories acquired through the manufacturing, etc. (including the case where the individual additionally carries out other manufacturing, etc. in or outside Japan, with regard to the relevant inventories, and then transfers inventories thus acquired):The portion of all of the income arising from the relevant transfer which, if the operations performed by the individual in the course of conducting the relevant 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 individual and the relevant inventories were transferred from the relevant other person to the individual under ordinary trade terms, and vice versa, should have arisen from the domestic operations;三  その個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 individual 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  その個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必要経費、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個人の国内業務につき生ずべき所得(iv)  where the individual has a transportation business consisting of operations both in and outside Japan using vessels or aircrafts:The portion of all of the income arising from that business which should be determined as that arising from the individual'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 necessary 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 income from the transportation business can be sufficiently estimated in the case of a business wherein the transportation is done by aircraft;五  その個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 individual has a non-life insurance or life insurance business consisting of operations both in and outside Japan:The portion of all of the income arising from that business from insurance policies concluded via a business office for that business located in Japan or via a person who acts as an agent for conclusion of insurance policies in Japan;六  その個人が出版又は放送の事業を行なう者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 individual 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 the income arising from the advertising services which arises from the revenues from the advertising conducted in Japan;七  その個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必要経費、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 individual conducts any business (including an act conducted as a part of some other 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 the income arising from that business from the domestic operations if the operations performed in the course of conducting that business were divided into domestic operations and overseas operations, and if these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary 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 that business can be sufficiently estimated.一  その個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 individual outside or in Japan and which plays a supplementary function for the implementation of the business conducted by the individual in or outside Japan, respectively;二  その個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個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 individual in or outside Japan, for the business conducted by the individual 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、又は譲渡人である個人の国内において行なう事業（その個人の法第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）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項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 individual who is the transferor (meaning a business conducted by the individual in Japan at any fixed places for conducting a business as prescribed in Article 164, paragraph (1), item (i) (Nonresidents With a Permanent Establishment in Japan) of the Act or a business prescribed in Article 164, paragraph (1), item (ii) or item (iii) of the Act);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 order, negotiation or any other act for concluding the contract on the transfer has been performed in Japan.

第一項に規定する個人が、国内に有する法第百六十四条第一項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、当該個人の法第百六十一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（当該個人の住所、居所、国籍又はこれらに類する基準によりその者のすべての所得について租税を課す国を除く。）において当該行為により生ずる所得に対し第二百二十一条第一項（外国所得税の範囲）に規定する外国所得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 an individual prescribed in paragraph (1) via a place prescribed in Article 164, paragraph (1), item (i) of the Act that the individual holds in Japan, if it is attributable to the business conducted at the relevant place, is treated, notwithstanding the provisions of paragraph (1), as the individual's income from a business conducted in Japan as prescribed in Article 161, item (i) of the Act;provided, however, that this does not apply where the individual has attached, to the tax return, a document proving the fact that, in the foreign state where the act has been conducted (excluding a state that imposes a tax on the individual's total income on the basis of the individual's domicile, residence, nationality or any other factor similar thereto), foreign income tax prescribed in Article 221, paragraph (1) (Scope of Foreign Income Tax) has been imposed or is to be imposed on any income from the act.一  その個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 individual transfers, in Japan, inventories (limited to movables; hereinafter the same applies in this Article) that were transferred to the relevant individual outside Japan, without conducting any act of manufacturing, processing or breeding or any other act aimed at adding value to the inventories (hereinafter referred to as "manufacturing, etc." in this Article) outside Japan (including the case where the individual carries out manufacturing, etc. with regard to the relevant inventories in Japan, and then transfers inventories acquired through the manufacturing, etc.):All income arising from the transfer conducted in Japan;二  その個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、その個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、当該他の者とその個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 individual carries out manufacturing, etc. (including extraction; hereinafter the same applies in this item) in or outside Japan, and then transfers, in or out of Japan, inventories acquired through the manufacturing, etc. (including the case where the individual additionally carries out other manufacturing, etc. in or outside Japan, with regard to the relevant inventories, and then transfers inventories thus acquired):The portion of all of the income arising from the relevant transfer which, if the operations performed by the individual in the course of conducting the relevant 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 individual and the relevant inventories were transferred from the relevant other person to the individual under ordinary trade terms, and vice versa, should have arisen from the domestic operations;三  その個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 individual 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  その個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必要経費、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個人の国内業務につき生ずべき所得(iv)  where the individual has a transportation business consisting of operations both in and outside Japan using vessels or aircrafts:The portion of all of the income arising from that business which should be determined as that arising from the individual'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 necessary 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 income from the transportation business can be sufficiently estimated in the case of a business wherein the transportation is done by aircraft;五  その個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 individual has a non-life insurance or life insurance business consisting of operations both in and outside Japan:The portion of all of the income arising from that business from insurance policies concluded via a business office for that business located in Japan or via a person who acts as an agent for conclusion of insurance policies in Japan;六  その個人が出版又は放送の事業を行なう者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 individual 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 the income arising from the advertising services which arises from the revenues from the advertising conducted in Japan;七  その個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必要経費、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 individual conducts any business (including an act conducted as a part of some other 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 the income arising from that business from the domestic operations if the operations performed in the course of conducting that business were divided into domestic operations and overseas operations, and if these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary 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 that business can be sufficiently estimated.一  その個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 individual outside or in Japan and which plays a supplementary function for the implementation of the business conducted by the individual in or outside Japan, respectively;二  その個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個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 individual in or outside Japan, for the business conducted by the individual 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、又は譲渡人である個人の国内において行なう事業（その個人の法第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）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項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 individual who is the transferor (meaning a business conducted by the individual in Japan at any fixed places for conducting a business as prescribed in Article 164, paragraph (1), item (i) (Nonresidents With a Permanent Establishment in Japan) of the Act or a business prescribed in Article 164, paragraph (1), item (ii) or item (iii) of the Act);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 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 where an individual 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 individual's failure to attach that document, apply the provisions of the proviso of the same paragraph, only after the document has been submitted.一  その個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 individual transfers, in Japan, inventories (limited to movables; hereinafter the same applies in this Article) that were transferred to the relevant individual outside Japan, without conducting any act of manufacturing, processing or breeding or any other act aimed at adding value to the inventories (hereinafter referred to as "manufacturing, etc." in this Article) outside Japan (including the case where the individual carries out manufacturing, etc. with regard to the relevant inventories in Japan, and then transfers inventories acquired through the manufacturing, etc.):All income arising from the transfer conducted in Japan;二  その個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、その個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、当該他の者とその個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 individual carries out manufacturing, etc. (including extraction; hereinafter the same applies in this item) in or outside Japan, and then transfers, in or out of Japan, inventories acquired through the manufacturing, etc. (including the case where the individual additionally carries out other manufacturing, etc. in or outside Japan, with regard to the relevant inventories, and then transfers inventories thus acquired):The portion of all of the income arising from the relevant transfer which, if the operations performed by the individual in the course of conducting the relevant 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 individual and the relevant inventories were transferred from the relevant other person to the individual under ordinary trade terms, and vice versa, should have arisen from the domestic operations;三  その個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 individual 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  その個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必要経費、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個人の国内業務につき生ずべき所得(iv)  where the individual has a transportation business consisting of operations both in and outside Japan using vessels or aircrafts:The portion of all of the income arising from that business which should be determined as that arising from the individual'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 necessary 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 income from the transportation business can be sufficiently estimated in the case of a business wherein the transportation is done by aircraft;五  その個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 individual has a non-life insurance or life insurance business consisting of operations both in and outside Japan:The portion of all of the income arising from that business from insurance policies concluded via a business office for that business located in Japan or via a person who acts as an agent for conclusion of insurance policies in Japan;六  その個人が出版又は放送の事業を行なう者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 individual 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 the income arising from the advertising services which arises from the revenues from the advertising conducted in Japan;七  その個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必要経費、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 individual conducts any business (including an act conducted as a part of some other 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 the income arising from that business from the domestic operations if the operations performed in the course of conducting that business were divided into domestic operations and overseas operations, and if these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary 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 that business can be sufficiently estimated.一  その個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 individual outside or in Japan and which plays a supplementary function for the implementation of the business conducted by the individual in or outside Japan, respectively;二  その個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個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 individual in or outside Japan, for the business conducted by the individual 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、又は譲渡人である個人の国内において行なう事業（その個人の法第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）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項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 individual who is the transferor (meaning a business conducted by the individual in Japan at any fixed places for conducting a business as prescribed in Article 164, paragraph (1), item (i) (Nonresidents With a Permanent Establishment in Japan) of the Act or a business prescribed in Article 164, paragraph (1), item (ii) or item (iii) of the Act);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 order, negotiation or any other act for concluding the contract on the transfer has been performed in Japan.