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(非居住者の総合課税に係る所得税の課税標準等の計算)
第二百九十二条  非居住者の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税の課税標準及び税額につき、同条の規定により次の各号に掲げる法の規定に準じて計算する場合には、当該各号に定めるところによる。

Calculation of the Tax Base for a Nonresident's Comprehensive Income Tax
Article 292  When calculating the tax base and tax amount of comprehensive income tax prescribed in Article 165 (Calculation of the Tax Base, Tax Amount, etc. for Comprehensive Income Taxation) of the Act imposed on a nonresident in accordance with the provisions of the Act listed in the following items pursuant to the provisions of the same Article, the provisions of those respective items are applicable:一  法第二十四条（配当所得）同条第二項に規定する株式その他配当所得を生ずべき元本は、非居住者の有する当該元本で法第百六十一条第五号（国内源泉所得）に掲げる配当等を生ずべきものに限るものとする。(i)  Article 24 (Dividend Income) of the Act:The shares and other principal that is to yield dividend income prescribed in paragraph (2) of the same Article are to be limited to the principal held by a nonresident that is to yield dividend, etc. listed in Article 161, item (v) (Domestic Source Income) of the Act;二  法第三十条（退職所得）同条第三項に規定する退職所得控除額は、同項各号に掲げる金額のうち同条第一項の退職手当等を受ける者が居住者であつた期間内に行つた勤務その他の人的役務の提供（第二百八十五条第三項（国内における勤務等とみなされるもの）に規定する勤務その他の人的役務の提供を含む。）に対応する部分の金額に限るものとする。(ii)  Article 30 (Retirement Income) of the Act:The amount of deduction for retirement income prescribed in paragraph (3) of the same Article is to be limited to the portion of the amount listed in each item of the same paragraph which corresponds to the work and other provision of personal services (including the work and other provision of personal services prescribed in Article 285, paragraph (3) (Work, etc. Deemed to Have Been Carried Out in Japan)) which has been carried out by a person who receives a retirement allowance, etc. set forth in paragraph (1) of the same Article during the period when the person has been a resident;三  法第四十五条（家事関連費等の必要経費不算入等）同条第一項第二号から第五号までに規定する租税又は延滞金若しくは加算金（以下この号において「所得税等」という。）は、外国又はその地方公共団体により課される所得税等に相当するものを含むものとする。(iii)  Article 45 (Exclusion from Necessary Expenses of Expenses Related to House Keeping, etc.) of the Act:The taxes or delinquent charges or penalties imposed by local governments prescribed in paragraph (1), items (ii) to (v) of the same Article (hereinafter referred to as "income tax, etc." in this item) are to include equivalents with income tax, etc. that are imposed by foreign states or local governments thereof;四  法第四十七条（たな卸資産の売上原価等の計算及びその評価の方法）同条第一項に規定するたな卸資産は、非居住者のたな卸資産のうち国内にあるものに限るものとする。(iv)  Article 47 (Calculation of the Cost of Sales of Inventories, etc. and the Method of Valuation Thereof) of the Act:The inventories prescribed in paragraph (1) of the same Article are to be limited to the nonresident's inventories located in Japan;五  法第四十九条（減価償却資産の償却費の計算及びその償却の方法）同条第一項に規定する減価償却資産は、非居住者の減価償却資産のうち国内にあるものに限るものとする。(v)  Article 49 (Calculation of the Depreciation Allowance of Depreciable Assets and the Method of Depreciation Thereof) of the Act:The depreciable assets prescribed in paragraph (1) of the same Article are to be limited to the nonresident's depreciable assets located in Japan;六  法第五十条（繰延資産の償却費の計算及びその償却の方法）同条第一項に規定する繰延資産は、非居住者の繰延資産のうち、その者が国内において行なう事業に帰せられるもの又はその者の国内にある資産に係るものに限るものとする。(vi)  Article 50 (Calculation of the Depreciation Allowance of Deferred Assets and the Method of Depreciation Thereof) of the Act:The deferred assets prescribed in paragraph (1) of the same Article are to be limited to the nonresident's deferred assets attributable to the business that the nonresident conducts in Japan or those pertaining to the nonresident's assets located in Japan;七  法第五十一条（資産損失の必要経費算入）同条第一項及び第四項に規定する資産並びに同条第三項に規定する山林は、非居住者の有するこれらの資産及び山林のうちこれらの規定に規定する損失が生じた時において国内にあつたものに限るものとし、同条第二項に規定する売掛金、貸付金、前渡金その他これらに準ずる債権（以下この号において「売掛金等」という。）は、非居住者が国内において行う同項に規定する事業に係る売掛金等に限るものとする。(vii)  Article 51 (Inclusion in Necessary Expenses of Losses on Assets) of the Act:the assets prescribed in paragraph (1) and paragraph (4) of the same Article and the forests prescribed in paragraph (3) of the same Article are to be limited to assets and forests held by a nonresident that existed in Japan at the time when the losses prescribed in these provisions occurred, and the accounts receivable, loans, advance payments or any other claims equivalent thereto prescribed in paragraph (2) of the same Article (hereinafter referred to as "accounts receivable, etc." in this item) are to be limited to accounts receivable, etc. pertaining to a business prescribed in the same paragraph which a nonresident conducts in Japan;八  法第五十二条（貸倒引当金）同条第一項に規定する貸金等は、非居住者が国内において行う同項に規定する事業に係る当該貸金等に限るものとする。(viii)  Article 52 (Reserves for Bad Debts) of the Act:The credits qualifying for bad debt reserves, etc. prescribed in paragraph (1) of the same Article are to be limited to the credits qualifying for bad debt reserves, etc. pertaining to a business prescribed in the same paragraph which a nonresident conducts in Japan;九  法第五十三条（返品調整引当金）同条第一項に規定する事業に係る棚卸資産の販売は、非居住者が国内において行う同項に規定する事業に係る棚卸資産（法第六十五条第三項（延払条件付販売等）に規定する延払条件付販売等に係る棚卸資産で、その収入金額及び費用の額につき同条第一項本文又は第二項の規定の適用を受けたものを除く。）の販売に限るものとする。(ix)  Article 53 (Reserves for Losses on Goods Unsold) of the Act:The sales of inventories pertaining to the business prescribed in paragraph (1) of the same Article are to be limited to the sales of the inventories pertaining to a business prescribed in the same paragraph which a nonresident conducts in Japan (excluding inventories pertaining to sales on a deferred payment basis prescribed in Article 65, paragraph (3) (Deferred Payment Sales, etc.) of the Act, for which the provisions of the main clause of paragraph (1) or paragraph (2) of the same Article have been applied regarding the amount of revenue and expenses thereof);十  法第五十四条（退職給与引当金）同条第一項に規定する使用人は、非居住者の使用人のうちその非居住者が国内において行なう同項に規定する事業のために国内において常時勤務する者に限るものとする。(x)  Article 54 (Reserves for Retirement Allowance) of the Act:The employees prescribed in paragraph (1) of the same Article are to be limited to the nonresident's employees who work full time in Japan for a business prescribed in the same paragraph which the nonresident conducts in Japan;十一  法第五十七条の二（給与所得者の特定支出の控除の特例）同条第二項に規定する特定支出は、同項に規定する支出のうち国内において行う勤務その他の人的役務の提供（第二百八十五条第一項各号に掲げる勤務その他の人的役務の提供を含む。）に対応する部分に限るものとする。(xi)  Article 57-2 (Special Provisions on Deduction of Specific Expenditures by Salary Income Earners) of the Act:The specific expenditures prescribed in paragraph (2) of the same Article are to be limited to the portion of expenditures prescribed in the same paragraph which corresponds to work and other provision of personal services carried out in Japan (including work and other provision of personal services prescribed in the items of Article 285, paragraph (3));十二  法第五十八条（固定資産の交換の場合の譲渡所得の特例）同条第一項に規定する取得資産及び譲渡資産は、同項に規定する交換の時において国内にある固定資産に限るものとする。(xii)  Article 58 (Special Provisions on Capital Gains in an Exchange of Fixed Assets) of the Act:The acquired assets and transferred assets prescribed in paragraph (1) of the same Article are to be limited to fixed assets that exist in Japan at the time of the exchange prescribed in the same paragraph;十三  法第六十二条（生活に通常必要でない資産の災害による損失）同条第一項に規定する生活に通常必要でない資産は、法第百六十四条第一項第一号から第三号まで（非居住者に対する課税の方法）に掲げる非居住者の有する当該資産のうち国内にあるもの及び同項第四号に掲げる非居住者の有する当該資産のうちその譲渡により生ずべき所得が同号に掲げる国内源泉所得に該当するものに限るものとする。(xiii)  Article 62 (Loss Caused by Disasters for Assets Not Ordinarily Necessary for Daily Life) of the Act:The assets not necessary for maintenance of an ordinary livelihood prescribed in paragraph (1) of the same Article are to be limited to the assets listed in Article 164, paragraph (1), items (i) to (iii) (Method of Taxation for Nonresidents) of the Act held by a nonresident which are located in Japan, and the assets listed in Article 164, paragraph (1), item (iv) of the Act held by a nonresident the transfer of which is to yield income that falls under the category of domestic source income listed in Article 164, paragraph (1), item (iv) of the Act;十四  法第六十五条同条第一項に規定する延払条件付販売等は、非居住者が国内において行う事業に係る当該延払条件付販売等に限るものとする。(xiv)  Article 65 of the Act:The sale on a deferred payment basis, etc. prescribed in paragraph (1) of the same Article is to be limited to the sale on a deferred payment basis, etc. pertaining to a business which a nonresident conducts in Japan;十五  法第六十七条の二（リース取引に係る所得の金額の計算）同条第一項に規定するリース取引は、非居住者が国内において行う事業又は非居住者の国内にある資産に係る当該リース取引に限るものとする。(xv)  Article 67-2 of the Act (Calculation of the Amount of Income from Lease Transactions):The lease transaction prescribed in paragraph (1) of the same Article is to be limited to the lease transaction pertaining to the business conducted by a nonresident in Japan or the assets held by a nonresident in Japan;十六  法第七十二条（雑損控除）同条第一項に規定する災害又は盗難若しくは横領による損失は、非居住者の有する資産のうち国内にあるものについて生じた当該損失に限るものとする。(xvi)  Article 72 (Deduction of Casualty Losses) of the Act:The losses from a disaster or theft or embezzlement prescribed in paragraph (1) of the same Article are to be limited to the losses that occurred to assets held by a nonresident that are located in Japan.

非居住者の法第百六十五条に規定する総合課税に係る所得税の課税標準及び税額につき、同条の規定により前編第一章、第二章及び第四章（居住者に係る課税標準の計算等）の規定に準じて計算する場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。

When calculating the tax base and tax amount of comprehensive income tax prescribed in Article 165 of the Act imposed on a nonresident in accordance with the provisions of Part II, Chapter I, Chapter II and Chapter IV (Calculation of the Tax Base, etc. for Residents) pursuant to the provisions of the same Article, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of the same table are deemed to be replaced with the terms listed in the right-hand column of the same table, respectively.一  法第二十四条（配当所得）同条第二項に規定する株式その他配当所得を生ずべき元本は、非居住者の有する当該元本で法第百六十一条第五号（国内源泉所得）に掲げる配当等を生ずべきものに限るものとする。(i)  Article 24 (Dividend Income) of the Act:The shares and other principal that is to yield dividend income prescribed in paragraph (2) of the same Article are to be limited to the principal held by a nonresident that is to yield dividend, etc. listed in Article 161, item (v) (Domestic Source Income) of the Act;二  法第三十条（退職所得）同条第三項に規定する退職所得控除額は、同項各号に掲げる金額のうち同条第一項の退職手当等を受ける者が居住者であつた期間内に行つた勤務その他の人的役務の提供（第二百八十五条第三項（国内における勤務等とみなされるもの）に規定する勤務その他の人的役務の提供を含む。）に対応する部分の金額に限るものとする。(ii)  Article 30 (Retirement Income) of the Act:The amount of deduction for retirement income prescribed in paragraph (3) of the same Article is to be limited to the portion of the amount listed in each item of the same paragraph which corresponds to the work and other provision of personal services (including the work and other provision of personal services prescribed in Article 285, paragraph (3) (Work, etc. Deemed to Have Been Carried Out in Japan)) which has been carried out by a person who receives a retirement allowance, etc. set forth in paragraph (1) of the same Article during the period when the person has been a resident;三  法第四十五条（家事関連費等の必要経費不算入等）同条第一項第二号から第五号までに規定する租税又は延滞金若しくは加算金（以下この号において「所得税等」という。）は、外国又はその地方公共団体により課される所得税等に相当するものを含むものとする。(iii)  Article 45 (Exclusion from Necessary Expenses of Expenses Related to House Keeping, etc.) of the Act:The taxes or delinquent charges or penalties imposed by local governments prescribed in paragraph (1), items (ii) to (v) of the same Article (hereinafter referred to as "income tax, etc." in this item) are to include equivalents with income tax, etc. that are imposed by foreign states or local governments thereof;四  法第四十七条（たな卸資産の売上原価等の計算及びその評価の方法）同条第一項に規定するたな卸資産は、非居住者のたな卸資産のうち国内にあるものに限るものとする。(iv)  Article 47 (Calculation of the Cost of Sales of Inventories, etc. and the Method of Valuation Thereof) of the Act:The inventories prescribed in paragraph (1) of the same Article are to be limited to the nonresident's inventories located in Japan;五  法第四十九条（減価償却資産の償却費の計算及びその償却の方法）同条第一項に規定する減価償却資産は、非居住者の減価償却資産のうち国内にあるものに限るものとする。(v)  Article 49 (Calculation of the Depreciation Allowance of Depreciable Assets and the Method of Depreciation Thereof) of the Act:The depreciable assets prescribed in paragraph (1) of the same Article are to be limited to the nonresident's depreciable assets located in Japan;六  法第五十条（繰延資産の償却費の計算及びその償却の方法）同条第一項に規定する繰延資産は、非居住者の繰延資産のうち、その者が国内において行なう事業に帰せられるもの又はその者の国内にある資産に係るものに限るものとする。(vi)  Article 50 (Calculation of the Depreciation Allowance of Deferred Assets and the Method of Depreciation Thereof) of the Act:The deferred assets prescribed in paragraph (1) of the same Article are to be limited to the nonresident's deferred assets attributable to the business that the nonresident conducts in Japan or those pertaining to the nonresident's assets located in Japan;七  法第五十一条（資産損失の必要経費算入）同条第一項及び第四項に規定する資産並びに同条第三項に規定する山林は、非居住者の有するこれらの資産及び山林のうちこれらの規定に規定する損失が生じた時において国内にあつたものに限るものとし、同条第二項に規定する売掛金、貸付金、前渡金その他これらに準ずる債権（以下この号において「売掛金等」という。）は、非居住者が国内において行う同項に規定する事業に係る売掛金等に限るものとする。(vii)  Article 51 (Inclusion in Necessary Expenses of Losses on Assets) of the Act:the assets prescribed in paragraph (1) and paragraph (4) of the same Article and the forests prescribed in paragraph (3) of the same Article are to be limited to assets and forests held by a nonresident that existed in Japan at the time when the losses prescribed in these provisions occurred, and the accounts receivable, loans, advance payments or any other claims equivalent thereto prescribed in paragraph (2) of the same Article (hereinafter referred to as "accounts receivable, etc." in this item) are to be limited to accounts receivable, etc. pertaining to a business prescribed in the same paragraph which a nonresident conducts in Japan;八  法第五十二条（貸倒引当金）同条第一項に規定する貸金等は、非居住者が国内において行う同項に規定する事業に係る当該貸金等に限るものとする。(viii)  Article 52 (Reserves for Bad Debts) of the Act:The credits qualifying for bad debt reserves, etc. prescribed in paragraph (1) of the same Article are to be limited to the credits qualifying for bad debt reserves, etc. pertaining to a business prescribed in the same paragraph which a nonresident conducts in Japan;九  法第五十三条（返品調整引当金）同条第一項に規定する事業に係る棚卸資産の販売は、非居住者が国内において行う同項に規定する事業に係る棚卸資産（法第六十五条第三項（延払条件付販売等）に規定する延払条件付販売等に係る棚卸資産で、その収入金額及び費用の額につき同条第一項本文又は第二項の規定の適用を受けたものを除く。）の販売に限るものとする。(ix)  Article 53 (Reserves for Losses on Goods Unsold) of the Act:The sales of inventories pertaining to the business prescribed in paragraph (1) of the same Article are to be limited to the sales of the inventories pertaining to a business prescribed in the same paragraph which a nonresident conducts in Japan (excluding inventories pertaining to sales on a deferred payment basis prescribed in Article 65, paragraph (3) (Deferred Payment Sales, etc.) of the Act, for which the provisions of the main clause of paragraph (1) or paragraph (2) of the same Article have been applied regarding the amount of revenue and expenses thereof);十  法第五十四条（退職給与引当金）同条第一項に規定する使用人は、非居住者の使用人のうちその非居住者が国内において行なう同項に規定する事業のために国内において常時勤務する者に限るものとする。(x)  Article 54 (Reserves for Retirement Allowance) of the Act:The employees prescribed in paragraph (1) of the same Article are to be limited to the nonresident's employees who work full time in Japan for a business prescribed in the same paragraph which the nonresident conducts in Japan;十一  法第五十七条の二（給与所得者の特定支出の控除の特例）同条第二項に規定する特定支出は、同項に規定する支出のうち国内において行う勤務その他の人的役務の提供（第二百八十五条第一項各号に掲げる勤務その他の人的役務の提供を含む。）に対応する部分に限るものとする。(xi)  Article 57-2 (Special Provisions on Deduction of Specific Expenditures by Salary Income Earners) of the Act:The specific expenditures prescribed in paragraph (2) of the same Article are to be limited to the portion of expenditures prescribed in the same paragraph which corresponds to work and other provision of personal services carried out in Japan (including work and other provision of personal services prescribed in the items of Article 285, paragraph (3));十二  法第五十八条（固定資産の交換の場合の譲渡所得の特例）同条第一項に規定する取得資産及び譲渡資産は、同項に規定する交換の時において国内にある固定資産に限るものとする。(xii)  Article 58 (Special Provisions on Capital Gains in an Exchange of Fixed Assets) of the Act:The acquired assets and transferred assets prescribed in paragraph (1) of the same Article are to be limited to fixed assets that exist in Japan at the time of the exchange prescribed in the same paragraph;十三  法第六十二条（生活に通常必要でない資産の災害による損失）同条第一項に規定する生活に通常必要でない資産は、法第百六十四条第一項第一号から第三号まで（非居住者に対する課税の方法）に掲げる非居住者の有する当該資産のうち国内にあるもの及び同項第四号に掲げる非居住者の有する当該資産のうちその譲渡により生ずべき所得が同号に掲げる国内源泉所得に該当するものに限るものとする。(xiii)  Article 62 (Loss Caused by Disasters for Assets Not Ordinarily Necessary for Daily Life) of the Act:The assets not necessary for maintenance of an ordinary livelihood prescribed in paragraph (1) of the same Article are to be limited to the assets listed in Article 164, paragraph (1), items (i) to (iii) (Method of Taxation for Nonresidents) of the Act held by a nonresident which are located in Japan, and the assets listed in Article 164, paragraph (1), item (iv) of the Act held by a nonresident the transfer of which is to yield income that falls under the category of domestic source income listed in Article 164, paragraph (1), item (iv) of the Act;十四  法第六十五条同条第一項に規定する延払条件付販売等は、非居住者が国内において行う事業に係る当該延払条件付販売等に限るものとする。(xiv)  Article 65 of the Act:The sale on a deferred payment basis, etc. prescribed in paragraph (1) of the same Article is to be limited to the sale on a deferred payment basis, etc. pertaining to a business which a nonresident conducts in Japan;十五  法第六十七条の二（リース取引に係る所得の金額の計算）同条第一項に規定するリース取引は、非居住者が国内において行う事業又は非居住者の国内にある資産に係る当該リース取引に限るものとする。(xv)  Article 67-2 of the Act (Calculation of the Amount of Income from Lease Transactions):The lease transaction prescribed in paragraph (1) of the same Article is to be limited to the lease transaction pertaining to the business conducted by a nonresident in Japan or the assets held by a nonresident in Japan;十六  法第七十二条（雑損控除）同条第一項に規定する災害又は盗難若しくは横領による損失は、非居住者の有する資産のうち国内にあるものについて生じた当該損失に限るものとする。(xvi)  Article 72 (Deduction of Casualty Losses) of the Act:The losses from a disaster or theft or embezzlement prescribed in paragraph (1) of the same Article are to be limited to the losses that occurred to assets held by a nonresident that are located in Japan.

国内及び国外の双方にわたつて不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう非居住者が第二百七十九条第三項各号（補助的行為等）に掲げる行為をする場合には、その者の国内において行なう当該業務の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその者の国外において行なう当該業務の部門に帰せられるものとして支払う金額は、その者の国内において行なう当該業務に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、それぞれ総収入金額又は必要経費に算入しない。

Where a nonresident who conducts, both in and outside Japan, a business consisting of operations yielding real estate income, business income, timber income or miscellaneous income, conducts any of the acts listed in the items of Article 279, paragraph (3) (Incidental Acts, etc.), the amount that a department of the nonresident which performs the relevant operations in Japan receives as expenses related to the relevant acts attributable to that department or the amount of money that the department pays as expenses related to the relevant acts attributable to a department of the nonresident which performs the relevant operations outside Japan is not included in gross revenue or necessary expenses, respectively, when calculating the amount of the nonresident's real estate income, business income, timber income or miscellaneous income pertaining to the relevant operations performed in Japan.一  法第二十四条（配当所得）同条第二項に規定する株式その他配当所得を生ずべき元本は、非居住者の有する当該元本で法第百六十一条第五号（国内源泉所得）に掲げる配当等を生ずべきものに限るものとする。(i)  Article 24 (Dividend Income) of the Act:The shares and other principal that is to yield dividend income prescribed in paragraph (2) of the same Article are to be limited to the principal held by a nonresident that is to yield dividend, etc. listed in Article 161, item (v) (Domestic Source Income) of the Act;二  法第三十条（退職所得）同条第三項に規定する退職所得控除額は、同項各号に掲げる金額のうち同条第一項の退職手当等を受ける者が居住者であつた期間内に行つた勤務その他の人的役務の提供（第二百八十五条第三項（国内における勤務等とみなされるもの）に規定する勤務その他の人的役務の提供を含む。）に対応する部分の金額に限るものとする。(ii)  Article 30 (Retirement Income) of the Act:The amount of deduction for retirement income prescribed in paragraph (3) of the same Article is to be limited to the portion of the amount listed in each item of the same paragraph which corresponds to the work and other provision of personal services (including the work and other provision of personal services prescribed in Article 285, paragraph (3) (Work, etc. Deemed to Have Been Carried Out in Japan)) which has been carried out by a person who receives a retirement allowance, etc. set forth in paragraph (1) of the same Article during the period when the person has been a resident;三  法第四十五条（家事関連費等の必要経費不算入等）同条第一項第二号から第五号までに規定する租税又は延滞金若しくは加算金（以下この号において「所得税等」という。）は、外国又はその地方公共団体により課される所得税等に相当するものを含むものとする。(iii)  Article 45 (Exclusion from Necessary Expenses of Expenses Related to House Keeping, etc.) of the Act:The taxes or delinquent charges or penalties imposed by local governments prescribed in paragraph (1), items (ii) to (v) of the same Article (hereinafter referred to as "income tax, etc." in this item) are to include equivalents with income tax, etc. that are imposed by foreign states or local governments thereof;四  法第四十七条（たな卸資産の売上原価等の計算及びその評価の方法）同条第一項に規定するたな卸資産は、非居住者のたな卸資産のうち国内にあるものに限るものとする。(iv)  Article 47 (Calculation of the Cost of Sales of Inventories, etc. and the Method of Valuation Thereof) of the Act:The inventories prescribed in paragraph (1) of the same Article are to be limited to the nonresident's inventories located in Japan;五  法第四十九条（減価償却資産の償却費の計算及びその償却の方法）同条第一項に規定する減価償却資産は、非居住者の減価償却資産のうち国内にあるものに限るものとする。(v)  Article 49 (Calculation of the Depreciation Allowance of Depreciable Assets and the Method of Depreciation Thereof) of the Act:The depreciable assets prescribed in paragraph (1) of the same Article are to be limited to the nonresident's depreciable assets located in Japan;六  法第五十条（繰延資産の償却費の計算及びその償却の方法）同条第一項に規定する繰延資産は、非居住者の繰延資産のうち、その者が国内において行なう事業に帰せられるもの又はその者の国内にある資産に係るものに限るものとする。(vi)  Article 50 (Calculation of the Depreciation Allowance of Deferred Assets and the Method of Depreciation Thereof) of the Act:The deferred assets prescribed in paragraph (1) of the same Article are to be limited to the nonresident's deferred assets attributable to the business that the nonresident conducts in Japan or those pertaining to the nonresident's assets located in Japan;七  法第五十一条（資産損失の必要経費算入）同条第一項及び第四項に規定する資産並びに同条第三項に規定する山林は、非居住者の有するこれらの資産及び山林のうちこれらの規定に規定する損失が生じた時において国内にあつたものに限るものとし、同条第二項に規定する売掛金、貸付金、前渡金その他これらに準ずる債権（以下この号において「売掛金等」という。）は、非居住者が国内において行う同項に規定する事業に係る売掛金等に限るものとする。(vii)  Article 51 (Inclusion in Necessary Expenses of Losses on Assets) of the Act:the assets prescribed in paragraph (1) and paragraph (4) of the same Article and the forests prescribed in paragraph (3) of the same Article are to be limited to assets and forests held by a nonresident that existed in Japan at the time when the losses prescribed in these provisions occurred, and the accounts receivable, loans, advance payments or any other claims equivalent thereto prescribed in paragraph (2) of the same Article (hereinafter referred to as "accounts receivable, etc." in this item) are to be limited to accounts receivable, etc. pertaining to a business prescribed in the same paragraph which a nonresident conducts in Japan;八  法第五十二条（貸倒引当金）同条第一項に規定する貸金等は、非居住者が国内において行う同項に規定する事業に係る当該貸金等に限るものとする。(viii)  Article 52 (Reserves for Bad Debts) of the Act:The credits qualifying for bad debt reserves, etc. prescribed in paragraph (1) of the same Article are to be limited to the credits qualifying for bad debt reserves, etc. pertaining to a business prescribed in the same paragraph which a nonresident conducts in Japan;九  法第五十三条（返品調整引当金）同条第一項に規定する事業に係る棚卸資産の販売は、非居住者が国内において行う同項に規定する事業に係る棚卸資産（法第六十五条第三項（延払条件付販売等）に規定する延払条件付販売等に係る棚卸資産で、その収入金額及び費用の額につき同条第一項本文又は第二項の規定の適用を受けたものを除く。）の販売に限るものとする。(ix)  Article 53 (Reserves for Losses on Goods Unsold) of the Act:The sales of inventories pertaining to the business prescribed in paragraph (1) of the same Article are to be limited to the sales of the inventories pertaining to a business prescribed in the same paragraph which a nonresident conducts in Japan (excluding inventories pertaining to sales on a deferred payment basis prescribed in Article 65, paragraph (3) (Deferred Payment Sales, etc.) of the Act, for which the provisions of the main clause of paragraph (1) or paragraph (2) of the same Article have been applied regarding the amount of revenue and expenses thereof);十  法第五十四条（退職給与引当金）同条第一項に規定する使用人は、非居住者の使用人のうちその非居住者が国内において行なう同項に規定する事業のために国内において常時勤務する者に限るものとする。(x)  Article 54 (Reserves for Retirement Allowance) of the Act:The employees prescribed in paragraph (1) of the same Article are to be limited to the nonresident's employees who work full time in Japan for a business prescribed in the same paragraph which the nonresident conducts in Japan;十一  法第五十七条の二（給与所得者の特定支出の控除の特例）同条第二項に規定する特定支出は、同項に規定する支出のうち国内において行う勤務その他の人的役務の提供（第二百八十五条第一項各号に掲げる勤務その他の人的役務の提供を含む。）に対応する部分に限るものとする。(xi)  Article 57-2 (Special Provisions on Deduction of Specific Expenditures by Salary Income Earners) of the Act:The specific expenditures prescribed in paragraph (2) of the same Article are to be limited to the portion of expenditures prescribed in the same paragraph which corresponds to work and other provision of personal services carried out in Japan (including work and other provision of personal services prescribed in the items of Article 285, paragraph (3));十二  法第五十八条（固定資産の交換の場合の譲渡所得の特例）同条第一項に規定する取得資産及び譲渡資産は、同項に規定する交換の時において国内にある固定資産に限るものとする。(xii)  Article 58 (Special Provisions on Capital Gains in an Exchange of Fixed Assets) of the Act:The acquired assets and transferred assets prescribed in paragraph (1) of the same Article are to be limited to fixed assets that exist in Japan at the time of the exchange prescribed in the same paragraph;十三  法第六十二条（生活に通常必要でない資産の災害による損失）同条第一項に規定する生活に通常必要でない資産は、法第百六十四条第一項第一号から第三号まで（非居住者に対する課税の方法）に掲げる非居住者の有する当該資産のうち国内にあるもの及び同項第四号に掲げる非居住者の有する当該資産のうちその譲渡により生ずべき所得が同号に掲げる国内源泉所得に該当するものに限るものとする。(xiii)  Article 62 (Loss Caused by Disasters for Assets Not Ordinarily Necessary for Daily Life) of the Act:The assets not necessary for maintenance of an ordinary livelihood prescribed in paragraph (1) of the same Article are to be limited to the assets listed in Article 164, paragraph (1), items (i) to (iii) (Method of Taxation for Nonresidents) of the Act held by a nonresident which are located in Japan, and the assets listed in Article 164, paragraph (1), item (iv) of the Act held by a nonresident the transfer of which is to yield income that falls under the category of domestic source income listed in Article 164, paragraph (1), item (iv) of the Act;十四  法第六十五条同条第一項に規定する延払条件付販売等は、非居住者が国内において行う事業に係る当該延払条件付販売等に限るものとする。(xiv)  Article 65 of the Act:The sale on a deferred payment basis, etc. prescribed in paragraph (1) of the same Article is to be limited to the sale on a deferred payment basis, etc. pertaining to a business which a nonresident conducts in Japan;十五  法第六十七条の二（リース取引に係る所得の金額の計算）同条第一項に規定するリース取引は、非居住者が国内において行う事業又は非居住者の国内にある資産に係る当該リース取引に限るものとする。(xv)  Article 67-2 of the Act (Calculation of the Amount of Income from Lease Transactions):The lease transaction prescribed in paragraph (1) of the same Article is to be limited to the lease transaction pertaining to the business conducted by a nonresident in Japan or the assets held by a nonresident in Japan;十六  法第七十二条（雑損控除）同条第一項に規定する災害又は盗難若しくは横領による損失は、非居住者の有する資産のうち国内にあるものについて生じた当該損失に限るものとする。(xvi)  Article 72 (Deduction of Casualty Losses) of the Act:The losses from a disaster or theft or embezzlement prescribed in paragraph (1) of the same Article are to be limited to the losses that occurred to assets held by a nonresident that are located in Japan.