所得税法（非居住者，外国法人関連部分） - 条文一覧 | タックスチャンネル | TAX CHANNEL

「所得税法（非居住者，外国法人関連部分） | Income Tax Act (Provisions related to nonresidents and foreign corporations)」の目次一覧は以下のとおりです。

(第一条) 趣旨

(Article 1) Purpose

(第三条) 居住者及び非居住者の区分

(Article 3) Classification of Residents and Nonresidents

(第六条の二) 法人課税信託の受託者に関するこの法律の適用

(Article 6-2) Application of This Act to Trustees of Trusts Subject to Corporate Taxation

(第七条) 課税所得の範囲

(Article 7) Scope of Taxable Income

(第九条) 非課税所得

(Article 9) Nontaxable Income

(第十一条) 公共法人等及び公益信託等に係る非課税

(Article 11) Nontaxability of Public Corporations and Charitable Trusts

(第十二条) 実質所得者課税の原則

(Article 12) Principle of Taxing the Actual Earner

(第十七条) 源泉徴収に係る所得税の納税地

(Article 17) Locality for Paying Over Withholding Tax

(第二十一条) 所得税額の計算の順序

(Article 21) Order of Calculations for Calculating Income Taxes

(第二十二条) 課税標準

(Article 22) Tax Base

(第二十三条) 利子所得

(Article 23) Interest Income

(第二十五条) 配当等とみなす金額

(Article 25) Amounts Deemed to Constitute Dividends

(第二十七条) 事業所得

(Article 27) Business Income

(第三十条) 退職所得

(Article 30) Retirement Income

(第三十二条) 山林所得

(Article 32) Timber Income

(第三十四条) 一時所得

(Article 34) Occasional Income

(第三十六条) 収入金額

(Article 36) Amount of Revenue

(第三十八条) 譲渡所得の金額の計算上控除する取得費

(Article 38) Acquisition Costs Deducted to Calculate Capital Gains

(第三十九条) たな卸資産等の自家消費の場合の総収入金額算入

(Article 39) Inclusion of Inventory Used to Benefit One's Own Household in Gross Revenue

(第四十一条) 農産物の収穫の場合の総収入金額算入

(Article 41) Inclusion of Crop Harvests in Gross Revenue

(第四十三条) 条件付国庫補助金等の総収入金額不算入

(Article 43) Exclusion of Conditional Government Subsidies and Their Equivalent from Gross Revenue

(第四十四条の二) 減額された外国所得税額の総収入金額不算入等

(Article 44-2) Exclusion of Reduced Foreign Income Taxes from Gross Revenue

(第四十五条) 家事関連費等の必要経費不算入等

(Article 45) Exclusion of Household-Related Expenses from Necessary Expenses

(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

(Article 47) Calculation of Costs of Inventory Sold and Valuation Methods

(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

(Article 49) Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods

(第五十一条) 資産損失の必要経費算入

(Article 51) Inclusion of Losses on Assets in Necessary Expenses

(第五十二条) 貸倒引当金

(Article 52) Bad Debt Reserves

(第五十四条) 退職給与引当金

(Article 54) Reserves for Severance Packages

(第五十六条) 事業から対価を受ける親族がある場合の必要経費の特例

(Article 56) Special Provisions on Necessary Expenses If Relatives Receive Consideration from a Resident's Business

(第五十七条の二) 給与所得者の特定支出の控除の特例

(Article 57-2) Special Provisions on Deducting Specific Expenses of Salary Income Earners

(第五十七条の三) 外貨建取引の換算

(Article 57-3) Conversion of Transactions in a Foreign Currency

(第五十七条の四) 株式交換等に係る譲渡所得等の特例

(Article 57-4) Special Provisions on Capital Gains Due to Share Exchange

(第五十九条) 贈与等の場合の譲渡所得等の特例

(Article 59) Special Provisions on Capital Gains and Gifts

(第六十一条) 昭和二十七年十二月三十一日以前に取得した資産の取得費等

(Article 61) Acquisition Costs of Assets Acquired Prior to December 31, 1952

(第六十三条) 事業を廃止した場合の必要経費の特例

(Article 63) Special Provisions on Necessary Expenses In the Event of a Business Closure

(第六十五条) 延払条件付販売等に係る収入及び費用の帰属時期

(Article 65) Periods to Which Revenue and Expenses from Deferred-Payment Sales and Similar Dealings Are Attributed

(第六十七条) 小規模事業者の収入及び費用の帰属時期

(Article 67) Periods to Which Revenue and Expenses of Small Enterprises Are Attributed

(第六十七条の二) リース取引に係る所得の金額の計算

(Article 67-2) Calculating Amounts of Income from Lease Arrangements

(第六十七条の三)

(Article 67-3)

(第六十八条) 各種所得の範囲及びその金額の計算の細目

(Article 68) Scope of Each Class of Income and Details of Calculating Income in Each Class

(第六十九条) 損益通算

(Article 69) Aggregation of Profits and Losses

(第七十一条) 雑損失の繰越控除

(Article 71) Deduction for Carryover of Casualty Loss

(第七十二条) 雑損控除

(Article 72) Casualty Loss Deduction

(第七十七条) 地震保険料控除

(Article 77) Earthquake Insurance Premium Deduction

(第八十六条) 基礎控除

(Article 86) Basic Personal Exemption

(第八十九条) 税率

(Article 89) Tax Rates

(第九十二条) 配当控除

(Article 92) Dividend Tax Credits

(第百二条) 年の中途で非居住者が居住者となつた場合の税額の計算

(Article 102) Calculating the Amount of Taxes If a Nonresident Becomes a Resident Partway Through the Year

(第百四条) 予定納税額の納付

(Article 104) Making Tax Prepayments

(第百六条) 予定納税額等の通知

(Article 106) Notifying the Taxpayer of Tax Prepayments

(第百七条) 特別農業所得者の予定納税額の納付

(Article 107) Tax Prepayments by Special Farming Income Earners

(第百九条) 特別農業所得者に対する予定納税額等の通知

(Article 109) Notifying Special Farming Income Earners of Tax Prepayments

(第百十一条) 予定納税額の減額の承認の申請

(Article 111) Applying for Approval for a Reduction of Tax Prepayments

(第百十三条) 予定納税額の減額の承認の申請に対する処分

(Article 113) Reaching of Dispositions on Applications for Approval for a Reduction of Tax Prepayments

(第百十五条) 出国をする場合の予定納税額の納期限の特例

(Article 115) Special Provisions on the Deadlines for Making Tax Prepayments If the Taxpayer Will Become Absent From Japan

(第百十七条) 予定納税額の滞納処分の特例

(Article 117) Special Provisions on Measures to Collect Arrears of Tax Prepayments

(第百十九条) 予定納税額に係る延滞税の特例

(Article 119) Special Provisions on Taxes on Delinquency Levied against Tax Prepayments

(第百二十条) 確定所得申告

(Article 120) Filing an Income Tax Return

(第百二十二条) 還付等を受けるための申告

(Article 122) Filing a Return to Receive a Refund

(第百二十四条) 確定申告書を提出すべき者等が死亡した場合の確定申告

(Article 124) Filing a Tax Return If the Person Required to File Has Died

(第百二十六条) 確定申告書を提出すべき者等が出国をする場合の確定申告

(Article 126) Filing a Tax Return If the Person Required to File Will Be Absent From Japan

(第百二十八条) 確定申告による納付

(Article 128) Payment upon Filing

(第百三十条) 出国の場合の確定申告による納付

(Article 130) Payment upon Filing If the Taxpayer Will Be Absent From Japan

(第百三十一条) 確定申告税額の延納

(Article 131) Deferring Payment of Taxes That Are to Be Paid Upon Filing

(第百三十三条) 延払条件付譲渡に係る所得税額の延納の手続等

(Article 133) Process for Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis

(第百三十五条) 延払条件付譲渡に係る所得税額の延納の取消し

(Article 135) Cancelling Deferments for Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis

(第百三十七条) 延納税額に係る延滞税の特例

(Article 137) Special Provisions on Taxes on Delinquency Levied Against Amounts Subject to Deferment

(第百三十八条) 源泉徴収税額等の還付

(Article 138) Refunding Tax Withheld

(第百四十条) 純損失の繰戻しによる還付の請求

(Article 140) Claim to Be Issued a Refund Based on Carryback of Net Loss

(第百四十二条) 純損失の繰戻しによる還付の手続等

(Article 142) Procedures for Issuing Refunds Based on Carryback of Net Loss

(第百四十三条) 青色申告

(Article 143) Blue Returns

(第百四十五条) 青色申告の承認申請の却下

(Article 145) Denial of Applications for Approval to File a Blue Return

(第百四十七条) 青色申告の承認があつたものとみなす場合

(Article 147) When a Resident Is Deemed to Receive Approval to File a Blue Return

(第百四十九条) 青色申告書に添附すべき書類

(Article 149) Documents That Must Accompany a Blue Return

(第百五十一条) 青色申告の取りやめ等

(Article 151) Ending Blue Return Filings

(第百五十二条) 各種所得の金額に異動を生じた場合の更正の請求の特例

(Article 152) Special Provisions on Requests for Reassessment If Income in Each Class Changes

(第百五十四条) 更正又は決定をすべき事項に関する特例

(Article 154) Special Provisions on Information That Must Be Reassessed or Decided by the Tax Office

(第百五十六条) 推計による更正又は決定

(Article 156) Reassessment or Tax-Office Decision by Estimate

(第百五十八条) 事業所の所得の帰属の推定

(Article 158) Presuming the Attribution of Income of a Place of Business

(第百六十条) 更正又は決定による予納税額の還付

(Article 160) Refunding of Prepaid Taxes Based on Reassessment or Tax-Office Decision

(第百六十一条) 国内源泉所得

(Article 161) Domestic Source Income

(第百六十三条) 国内源泉所得の範囲の細目

(Article 163) Details of Scope of Domestic Source Income

(第百六十四条) 非居住者に対する課税の方法

(Article 164) How Nonresidents Are Taxed

(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

(Article 165) Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income

(第百六十六条) 申告、納付及び還付

(Article 166) Filing of Returns, Payment of Taxes, and Issuance of Refunds

(第百六十七条) 更正の請求の特例

(Article 167) Special Provisions on Requests for Reassessment

(第百六十八条) 更正及び決定

(Article 168) Reassessments and Tax-Office Decisions

(第百六十九条) 分離課税に係る所得税の課税標準

(Article 169) Income Tax Base for Separate Taxation

(第百七十一条) 退職所得についての選択課税

(Article 171) Elective Treatment for Taxation of Retirement Income

(第百七十三条) 退職所得の選択課税による還付

(Article 173) Issuance of a Refund Due to Elective Treatment for Taxation of Retirement Income

(第百七十四条) 内国法人に係る所得税の課税標準

(Article 174) Tax Base for a Domestic Corporation's Income Taxes

(第百七十八条) 外国法人に係る所得税の課税標準

(Article 178) Tax Base for a Foreign Corporation's Income Taxes

(第百八十条) 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

(Article 180) Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment in Japan

(第百八十一条) 源泉徴収義務

(Article 181) Obligation to Withhold Taxes

(第百八十三条) 源泉徴収義務

(Article 183) Obligation to Withhold Taxes

(第二百十二条) 源泉徴収義務

(Article 212) Obligation to Withhold Taxes

(第二百十四条) 源泉徴収を要しない非居住者の国内源泉所得

(Article 214) Domestic Source Income of Nonresidents Which Is Exempt from Withholding

(第二百二十四条) 利子、配当、償還金等の受領者の告知

(Article 224) Notice by Recipients of Interest, Dividends, and Redemption Money

(第二百二十四条の三) 株式等の譲渡の対価の受領者等の告知

(Article 224-3) Notice by Recipients of Consideration for Transferring Shares

(第二百二十四条の五) 先物取引の差金等決済をする者の告知

(Article 224-5) Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract

(第二百二十六条) 源泉徴収票

(Article 226) Withholding Receipts

(第二百二十七条の二) 有限責任事業組合等に係る組合員所得に関する計算書

(Article 227-2) Statement of Partner Income from a Limited Liability Business Partnership

(第二百二十八条の二) 新株予約権の行使に関する調書

(Article 228-2) Report on the Exercise of Share Options

(第二百三十一条) 給与等、退職手当等又は公的年金等の支払明細書

(Article 231) Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages

(第二百三十一条の二) 事業所得等を有する者の帳簿書類の備付け等

(Article 231-2) Keeping of Books and Documents by Persons with Business Income

(第二百三十二条) 財産債務明細書の提出

(Article 232) Submission of Detailed Statements of Assets and Liabilities