所得税法施行規則（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

「所得税法施行規則（非居住者，外国法人関連部分） | Regulation for Enforcement of the Income Tax Act (Limited to the provisions related to nonresidents and foreign corporations)」の目次一覧は以下のとおりです。

(第三条) 給与が非課税とされる外国政府職員等の要件の細目

(Article 3) Details of Requirements for Foreign Government Officials, etc. Whose Salaries Are Deemed to Be Exempt from Taxation

(第四十一条) 外国税額控除を受けるための書類

(Article 41) Documents for Receiving a Credit for Foreign Tax

(第四十七条の四) 非永住者であつた期間を有する居住者の確定申告書に添付すべき書類の記載事項

(Article 47-4) Matters to Be Indicated in Documents to Be Attached to the Tax Returns of Residents Who Used to Be Non-permanent Residents

(第六十六条の二) 不動産関連法人の上場株式に類するものの範囲

(Article 66-2) Scope of Shares Similar to Listed Shares of Real Estate-Related Corporations

(第六十八条) 非居住者の提出する確定申告書への添附書類

(Article 68) Documents to Be Attached to Tax Returns Filed by Nonresidents

(第七十条) 退職所得の選択課税による還付のための申告書の記載事項

(Article 70) Matters to Be Entered in a Return Form for a Refund Due to Alternative Taxation on Retirement Income

(第七十二条の五) 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

(Article 72-5) Method of Public Notice, etc. for Special Provisions on Taxation on Domestic Source Income Received by Foreign Corporations with a Permanent Establishment in Japan

(第七十七条の五) 源泉徴収を要しない非居住者の受ける国内源泉所得に係る公示の方法等

(Article 77-5) Method of Public Notice, etc. for Domestic Source Income Received by Nonresidents that Is Exempt from Withholding