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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] - 法人税法 | 平成二十年法律第二十三号 改正
(国内源泉所得) 第百三十八条 この編において「国内源泉所得」とは、次に掲げるものをいう。Domestic Source Income Article 138 The term "domestic source income" as used in this Part means any of the following:- 一 国内において行う事業から生じ、又は国内にある資産の運用、保有若しくは譲渡により生ずる所得（次号から第十一号までに該当するものを除く。）その他その源泉が国内にある所得として政令で定めるもの
- (i) income from a business conducted in Japan or from the utilization, holding or transfer of assets located in Japan (excluding the types of income falling under the following item through item (xi)) or any other income specified by Cabinet Order as arising from sources within Japan;
- 二 国内において人的役務の提供を主たる内容とする事業で政令で定めるものを行う法人が受ける当該人的役務の提供に係る対価
- (ii) consideration received by a corporation which conducts a business that has as its main content the provision of personal services in Japan and which is specified by a Cabinet Order, for the provision of the personal services;
- 三 国内にある不動産、国内にある不動産の上に存する権利若しくは採石法（昭和二十五年法律第二百九十一号）の規定による採石権の貸付け（地上権又は採石権の設定その他他人に不動産、不動産の上に存する権利又は採石権を使用させる一切の行為を含む。）、鉱業法（昭和二十五年法律第二百八十九号）の規定による租鉱権の設定又は所得税法第二条第一項第三号（定義）に規定する居住者若しくは内国法人に対する船舶若しくは航空機の貸付けによる対価
- (iii) consideration for the lending of real estate located in Japan, any right on real estate located in Japan or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950) (including the establishment of superficies or a right of quarrying or any other act carried out for having another person use real estate, any right on real estate or right of quarrying), the establishment of a mining lease pursuant to the provisions of the Mining Act (Act No. 289 of 1950) or the lending of a vessel or aircraft to a resident as prescribed in Article 2, paragraph (1), item (iii) of the Income Tax Act (Definitions) or a domestic corporation;
- 四 所得税法第二十三条第一項（利子所得）に規定する利子等のうち次に掲げるものイ 日本国の国債若しくは地方債又は内国法人の発行する債券の利子ロ 外国法人の発行する債券の利子のうち当該外国法人が国内において行う事業に帰せられるものその他の政令で定めるものハ 国内にある営業所、事務所その他これらに準ずるもの（以下この条において「営業所」という。）に預け入れられた所得税法第二条第一項第十号に規定する預貯金の利子ニ 国内にある営業所に信託された合同運用信託、公社債投資信託又は公募公社債等運用投資信託（所得税法第二条第一項第十五号の三に規定する公募公社債等運用投資信託をいう。次号ロにおいて同じ。）の収益の分配
- (iv) interest, etc. prescribed in Article 23, paragraph (1) of the Income Tax Act (Interest Income), which is listed in any of the following:(a) Interest on Japanese government bonds or Japanese municipal bonds or bonds issued by a domestic corporation(b) Interest on bonds issued by a foreign corporation that is attributed to the business conducted by the foreign corporation in Japan, or any other interest specified by Cabinet Order(c) Interest on deposits or savings prescribed in Article 2, paragraph (1), item (x) of the Income Tax Act which have been deposited with a business office, other office or any other equivalent thereto, located in Japan (hereinafter referred to as "business office" in this Article)(d) Distribution of profits from a jointly operated trust trust, a bond investment trust or a publicly offered public and company bond investment trust (meaning a publicly offered public and company bond investment trust prescribed in Article 2, paragraph (1), item (xv)-3 of the Income Tax Act; hereinafter the same applies in (b) of the following item) which has been entrusted with a business office located in Japan;
- 五 所得税法第二十四条第一項（配当所得）に規定する配当等のうち次に掲げるものイ 内国法人から受ける所得税法第二十四条第一項に規定する剰余金の配当、利益の配当、剰余金の分配又は基金利息ロ 国内にある営業所に信託された所得税法第二条第一項第十二号の二に規定する投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）又は第二条第二十九号ハ（定義）に規定する特定受益証券発行信託の収益の分配
- (v) dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act (Dividend Income), which are listed in any of the following:(a) Dividends of surplus, dividends of profit, distributions of surplus or interest on funds prescribed in Article 24, paragraph (1) of the Income Tax Act which are received from a domestic corporation(b) Distributions of profit from an investment trust prescribed in Article 2, paragraph (1), item (xii)-2 of the Income Tax Act (excluding a public and company bond investment trust and a publicly offered public and company bond investment trust) or a specified trust that issues beneficiary certificates prescribed in Article 2, item (xxix), (c) (Definitions) which has been entrusted with a business office located in Japan;
- 六 国内において業務を行う者に対する貸付金（これに準ずるものを含む。）で当該業務に係るものの利子（政令で定める利子を除く。）
- (vi) interest on a loan provided for a person who performs operations in Japan (including equivalents thereto), which pertains to the operations (excluding interest specified by Cabinet Order);
- 七 国内において業務を行う者から受ける次に掲げる使用料又は対価で当該業務に係るものイ 工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるものの使用料又はその譲渡による対価ロ 著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の使用料又はその譲渡による対価ハ 機械、装置その他政令で定める用具の使用料
- (vii) any of the following royalties or considerations received from a person who performs operations in Japan, which pertain to the operations:(a) Royalties for an industrial property right or any other right concerning technology, a production method involving special technology or any other equivalent thereto, or consideration for the transfer thereof(b) Royalties for a copyright (including right of publication, neighboring right, and any other equivalent thereto), or consideration for the transfer thereof(c) Royalties for machinery, equipment or any other tool specified by Cabinet Order;
- 八 国内において行う事業の広告宣伝のための賞金として政令で定めるもの
- (viii) monetary awards used to advertize a business conducted in Japan, which are specified by Cabinet Order;
- 九 国内にある営業所又は国内において契約の締結の代理をする者を通じて締結した生命保険契約、損害保険契約その他の年金に係る契約で政令で定めるものに基づいて受ける年金（年金の支払の開始の日以後に当該年金に係る契約に基づき分配を受ける剰余金又は割戻しを受ける割戻金及び当該契約に基づき年金に代えて支給される一時金を含む。）
- (ix) pension received under a life insurance contract, casualty insurance contract or any other contract for a pension concluded via a business office located in Japan or via a person who acts as an agent for the conclusion of contracts in Japan (including a surplus distributed or a refund paid under the relevant contract for a pension on or after the date of commencement of the payment of a pension, and a lump sum payment given in lieu of a pension under the contract);
- 十 次に掲げる給付補てん金、利息、利益又は差益イ 所得税法第百七十四条第三号（内国法人に係る所得税の課税標準）に掲げる給付補てん金のうち国内にある営業所が受け入れた定期積金に係るものロ 所得税法第百七十四条第四号に掲げる給付補てん金のうち国内にある営業所が受け入れた同号に規定する掛金に係るものハ 所得税法第百七十四条第五号に掲げる利息のうち国内にある営業所を通じて締結された同号に規定する契約に係るものニ 所得税法第百七十四条第六号に掲げる利益のうち国内にある営業所を通じて締結された同号に規定する契約に係るものホ 所得税法第百七十四条第七号に掲げる差益のうち国内にある営業所が受け入れた預貯金に係るものヘ 所得税法第百七十四条第八号に掲げる差益のうち国内にある営業所又は国内において契約の締結の代理をする者を通じて締結された同号に規定する契約に係るもの
- (x) any of the following monies for payment, interest, profit or margin profit:(a) Monies for payments listed in Article 174, item (iii) of the Income Tax Act (Tax Base for a Domestic Corporation's Income Tax), which pertain to installment deposits that have been accepted by a business office located in Japan(b) Monies for payments listed in Article 174, item (iv) of the Income Tax Act, which pertain to installments prescribed in the item that have been accepted by a business office located in Japan(c) Interest listed in Article 174, item (v) of the Income Tax Act, which pertains to a contract prescribed in the item that has been concluded via a business office located in Japan(d) Profits listed in Article 174, item (vi) of the Income Tax Act, which pertain to a contract prescribed in the item that has been concluded via a business office located in Japan(e) Margin profits listed in Article 174, item (vii) of the Income Tax Act, which pertain to deposits or savings that have been accepted by a business office located in Japan(f) Margin profits listed in Article 174, item (viii) of the Income Tax Act, which pertain to a contract prescribed in the item that has been concluded via a business office located in Japan or via a person who acts as an agent for conclusion of contracts in Japan; and
- 十一 国内において事業を行う者に対する出資につき、匿名組合契約（これに準ずる契約として政令で定めるものを含む。）に基づいて受ける利益の分配
- (xi) distribution of profits received under a silent partnership contract (including a contract specified by Cabinet Order as being equivalent thereto) with respect to capital contributions to a person who conducts a business in Japan.
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