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

(外国法人に係る所得税の課税標準から除かれる国内源泉所得)
第三百三条の二  法第百七十八条（外国法人に係る所得税の課税標準）に規定する政令で定める国内源泉所得は、次に掲げる国内源泉所得とする。

Domestic Source Income to Be Excluded from the Tax Base for a Foreign Corporation's Income Tax
Article 303-2  The domestic source income specified by Cabinet Order prescribed in Article 178 (Tax Base for a Foreign Corporation's Income Tax) of the Act is to be the following domestic source income:一  映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供に係る法第百六十一条第二号（国内源泉所得）に掲げる対価で不特定多数の者から支払われるもの(i)  a consideration listed in Article 161, item (ii) (Domestic Source Income) of the Act for the provision of the services of motion picture or theater actors, musicians and any other entertainers, or professional athletes, which is paid by many and unspecified persons;二  外国法人が有する土地若しくは土地の上に存する権利又は家屋（以下この号において「土地家屋等」という。）に係る法第百六十一条第三号に掲げる対価で、当該土地家屋等を自己又はその親族の居住の用に供するために借り受けた個人から支払われるもの(ii)  a consideration listed in Article 161, item (iii) of the Act for the land or any right on land or a house (hereinafter referred to as "land or house, etc." in this item) held by a foreign corporation, which is paid by an individual who has leased the land or house, etc. for the purpose of using it as the individual's own residence or the relative's residence.