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)
第二百八十二条の二  法第百六十一条第四号ロ（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 Attributable to Business Conducted in Japan
Article 282-2  Interest specified by Cabinet Order prescribed in Article 161, item (iv), (b) (Domestic Source Income) of the Act is to be the interest listed as follows:一  法人税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 Corporation Tax Act that is attributed to the foreign corporation's business conducted in Japan through any fixed place for conducting business prescribed in the same item;二  法人税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 Corporation Tax Act that is attributed to the foreign corporation's business prescribed in those items.