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(外国法人に係る各事業年度の所得に対する法人税の税率)
第百四十三条  外国法人に対して課する各事業年度の所得に対する法人税の額は、第百四十一条（外国法人に係る法人税の課税標準）に規定する国内源泉所得に係る所得の金額に百分の三十の税率を乗じて計算した金額とする。

Tax Rate for a Foreign Corporation's Corporation Tax on Income for Each Business Year
Article 143  The amount of corporation tax imposed on a foreign corporation for income for each business year is to be the amount calculated by multiplying the amount of income categorized as domestic source income prescribed in Article 141 (Tax Base for a Foreign Corporation's Corporation Tax) by a tax rate of 30 percent.

前項の場合において、各事業年度終了の時において資本金の額若しくは出資金の額が一億円以下であるもの若しくは資本若しくは出資を有しないもの（保険業法に規定する相互会社に準ずるものとして政令で定めるものを除く。）又は人格のない社団等の第百四十一条に規定する国内源泉所得に係る所得の金額のうち年八百万円以下の金額については、同項の規定にかかわらず、百分の二十二の税率による。

In the case referred to in the preceding paragraph, with regard to the part of the amount that is eight million yen per annum or less out of the amount of income categorized as domestic source income prescribed in Article 141 of a foreign corporation whose amount of stated capital or amount of capital contributions is not more than 100 million yen at the end of each business year or which has no capital or investment at the end of each business year (excluding a foreign corporation specified by Cabinet Order as being equivalent to a mutual company prescribed in the Insurance Business Act) or of an association or foundation without juridical personality, the applicable tax rate is 22 percent, notwithstanding the provisions of the paragraph.

事業年度が一年に満たない外国法人に対する前項の規定の適用については、同項中「年八百万円」とあるのは、「八百万円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」とする。

With regard to the application of the preceding paragraph to a foreign corporation whose business year is less than one year, the phrase "amount that is eight million yen per annum" in the paragraph is deemed to be replaced with "amount that is calculated by dividing eight million yen by 12 and then multiplying the result by the number of months of the relevant business year."

前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。

The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.

第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人については、第二項の規定は、適用しない。

The provisions of paragraph (2) do not apply to a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations).