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日本法令外国語訳データベースシステム - [法令本文表示] - 所得税法施行規則 | 平成二十一年財務省令第十七号 改正

(国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例に係る公示の方法等)
第七十二条の五  法第百八十条第五項(国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例)の規定による公示は、次項各号に掲げる事項を官報に掲載して行うものとする。

Method of Public Notice, etc. for Special Provisions on Taxation on Domestic Source Income Received by Foreign Corporations with a Permanent Establishment in Japan
Article 72-5  Public notice pursuant to the provisions of Article 180, paragraph (5) (Special Provisions on Taxation on Domestic Source Income Received by Foreign Corporations With a Permanent Establishment in Japan) of the Act is to be given by publishing the matters listed in the items of the following paragraph in the Official Gazette.一  法第百八十条第五項に規定する届出をした者又は通知を受けた者の名称(i)  the name of the person who made a notification or received a notice as prescribed in Article 180, paragraph (5) of the Act;二  前号に規定する者の令第三百五条第一項第二号(外国法人が課税の特例の適用を受けるための手続等)に規定する納税地にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名(ii)  the name and location of the office, etc. of the person prescribed in the preceding item that is located in the place for tax payment prescribed in Article 305, paragraph (1), item (ii) (Procedures, etc. for Foreign Corporations to Seek the Application of Special Provisions on Taxation) of the Order and the names of the representative and any other responsible persons thereof;三  法第百八十条第六項第一号の有効期限(iii)  the validity period set forth in Article 180, paragraph (6), item (i) of the Act.

法第百八十条第五項に規定する財務省令で定める事項は、次に掲げる事項とする。

The matters specified by Ministry of Finance Order as prescribed in Article 180, paragraph (5) of the Act are as follows:一  法第百八十条第五項に規定する届出をした者又は通知を受けた者の名称(i)  the name of the person who made a notification or received a notice as prescribed in Article 180, paragraph (5) of the Act;二  前号に規定する者の令第三百五条第一項第二号(外国法人が課税の特例の適用を受けるための手続等)に規定する納税地にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名(ii)  the name and location of the office, etc. of the person prescribed in the preceding item that is located in the place for tax payment prescribed in Article 305, paragraph (1), item (ii) (Procedures, etc. for Foreign Corporations to Seek the Application of Special Provisions on Taxation) of the Order and the names of the representative and any other responsible persons thereof;三  法第百八十条第六項第一号の有効期限(iii)  the validity period set forth in Article 180, paragraph (6), item (i) of the Act.