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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 | 平成二十一年法律第十三号 改正
(非居住者に対する課税の方法) 第百六十四条 非居住者に対して課する所得税の額は、次の各号に掲げる非居住者の区分に応じ当該各号に掲げる国内源泉所得について、次節第一款（非居住者に対する所得税の総合課税）の規定を適用して計算したところによる。How Nonresidents Are Taxed Article 164 The income taxes imposed on a Nonresident are calculated by applying the provisions of Subsection 1 of the following Section (Taxing Nonresidents on Aggregate Income) to the domestic source income that is set forth in each of the following items for the category of Nonresident set forth in the item:- 一 国内に支店、工場その他事業を行う一定の場所で政令で定めるものを有する非居住者すべての国内源泉所得
- (i) a Nonresident with a branch office, factory, or other fixed place for doing business which is prescribed by Cabinet Order in Japan:all domestic source income;
- 二 国内において建設、据付け、組立てその他の作業又はその作業の指揮監督の役務の提供（以下この条において「建設作業等」という。）を一年を超えて行う非居住者（前号に該当する者を除く。） 次に掲げる国内源泉所得イ 第百六十一条第一号から第三号まで（国内源泉所得）に掲げる国内源泉所得ロ 第百六十一条第四号から第十二号までに掲げる国内源泉所得のうち、その非居住者が国内において行う建設作業等に係る事業に帰せられるもの
- (ii) a Nonresident (other than a Nonresident falling under the preceding item) engaged, in Japan, for one year or more in works such as construction, installation, or assembly, or in providing the service of directing and supervising such works (hereinafter referred to as "construction and related work" in this Article): domestic source income as follows:(a) domestic source income set forth in Article 161, items (i) through (iii) (Domestic Source Income);(b) domestic source income set forth in Article 161, items (iv) through (xii) which is attributable to business involving construction and related work in which the Nonresident engages in Japan.
- 三 国内に自己のために契約を締結する権限のある者その他これに準ずる者で政令で定めるもの（以下この条において「代理人等」という。）を置く非居住者（第一号に該当する者を除く。） 次に掲げる国内源泉所得イ 第百六十一条第一号から第三号までに掲げる国内源泉所得ロ 第百六十一条第四号から第十二号までに掲げる国内源泉所得のうち、その非居住者が国内においてその代理人等を通じて行う事業に帰せられるもの
- (iii) a Nonresident employing a person that is authorized to conclude contracts on behalf of the Nonresident or employing a person equivalent thereto as prescribed by Cabinet Order (hereinafter referred to as an "agent or equivalent person" in this Article) in Japan (other than a Nonresident falling under item (i)): domestic source income as follows:(a) domestic source income set forth in Article 161, items (i) through (iii);(b) domestic source income set forth in Article 161, items (iv) through (xii) which is attributable to business in which the Nonresident engages in Japan through the agent or equivalent person.
- 四 前三号に掲げる非居住者以外の非居住者 次に掲げる国内源泉所得イ 第百六十一条第一号及び第一号の三に掲げる国内源泉所得のうち、国内にある資産の運用若しくは保有又は国内にある不動産の譲渡により生ずるものその他政令で定めるものロ 第百六十一条第二号及び第三号に掲げる国内源泉所得
- (iv) a Nonresident other than as set forth in the preceding three items: domestic source income as follows:(a) domestic source income set forth in Article 161, item (i) and item (i)-3 arising from investing or holding assets located in Japan or from the transfer of real property located in Japan, or other income as prescribed by Cabinet Order;(b) domestic source income set forth in Article 161, item (ii) and item (iii).
- 一 前項第二号又は第三号に掲げる非居住者第百六十一条第四号から第十二号までに掲げる国内源泉所得のうち、前項第二号に規定する建設作業等に係る事業又は同項第三号に規定する代理人等を通じて行う事業に帰せられるもの以外のもの
- (i) a Nonresident set forth in item (ii) or item (iii) of the preceding paragraph:domestic source income as set forth in Article 161, item (iv) through (xii) which is not attributable to business involving construction and related work as prescribed in item (ii) of the preceding paragraph, or to business in which the Nonresident engages through an agent or equivalent person as prescribed in item (iii) of that paragraph;
- 二 前項第四号に掲げる非居住者第百六十一条第四号から第十二号までに掲げる国内源泉所得
- (ii) a Nonresident set forth in item (iv) of the preceding paragraph:domestic source income as set forth in Article 161, item (iv) through (xii).
次の各号に掲げる非居住者が当該各号に掲げる国内源泉所得を有する場合には、当該非居住者に対して課する所得税の額は、前項の規定によるもののほか、当該各号に掲げる国内源泉所得について第三節（非居住者に対する所得税の分離課税）の規定を適用して計算したところによる。If a Nonresident set forth in either of the following items has domestic source income as set forth in that item, the income taxes imposed on the Nonresident are calculated by applying the provisions of Section 3 (Separate Assessment of Income Tax for Nonresidents) to the domestic source income set forth in the relevant item, in addition to what is imposed pursuant to the preceding paragraph:- 一 国内に支店、工場その他事業を行う一定の場所で政令で定めるものを有する非居住者すべての国内源泉所得
- (i) a Nonresident with a branch office, factory, or other fixed place for doing business which is prescribed by Cabinet Order in Japan:all domestic source income;
- 二 国内において建設、据付け、組立てその他の作業又はその作業の指揮監督の役務の提供（以下この条において「建設作業等」という。）を一年を超えて行う非居住者（前号に該当する者を除く。） 次に掲げる国内源泉所得イ 第百六十一条第一号から第三号まで（国内源泉所得）に掲げる国内源泉所得ロ 第百六十一条第四号から第十二号までに掲げる国内源泉所得のうち、その非居住者が国内において行う建設作業等に係る事業に帰せられるもの
- (ii) a Nonresident (other than a Nonresident falling under the preceding item) engaged, in Japan, for one year or more in works such as construction, installation, or assembly, or in providing the service of directing and supervising such works (hereinafter referred to as "construction and related work" in this Article): domestic source income as follows:(a) domestic source income set forth in Article 161, items (i) through (iii) (Domestic Source Income);(b) domestic source income set forth in Article 161, items (iv) through (xii) which is attributable to business involving construction and related work in which the Nonresident engages in Japan.
- 三 国内に自己のために契約を締結する権限のある者その他これに準ずる者で政令で定めるもの（以下この条において「代理人等」という。）を置く非居住者（第一号に該当する者を除く。） 次に掲げる国内源泉所得イ 第百六十一条第一号から第三号までに掲げる国内源泉所得ロ 第百六十一条第四号から第十二号までに掲げる国内源泉所得のうち、その非居住者が国内においてその代理人等を通じて行う事業に帰せられるもの
- (iii) a Nonresident employing a person that is authorized to conclude contracts on behalf of the Nonresident or employing a person equivalent thereto as prescribed by Cabinet Order (hereinafter referred to as an "agent or equivalent person" in this Article) in Japan (other than a Nonresident falling under item (i)): domestic source income as follows:(a) domestic source income set forth in Article 161, items (i) through (iii);(b) domestic source income set forth in Article 161, items (iv) through (xii) which is attributable to business in which the Nonresident engages in Japan through the agent or equivalent person.
- 四 前三号に掲げる非居住者以外の非居住者 次に掲げる国内源泉所得イ 第百六十一条第一号及び第一号の三に掲げる国内源泉所得のうち、国内にある資産の運用若しくは保有又は国内にある不動産の譲渡により生ずるものその他政令で定めるものロ 第百六十一条第二号及び第三号に掲げる国内源泉所得
- (iv) a Nonresident other than as set forth in the preceding three items: domestic source income as follows:(a) domestic source income set forth in Article 161, item (i) and item (i)-3 arising from investing or holding assets located in Japan or from the transfer of real property located in Japan, or other income as prescribed by Cabinet Order;(b) domestic source income set forth in Article 161, item (ii) and item (iii).
- 一 前項第二号又は第三号に掲げる非居住者第百六十一条第四号から第十二号までに掲げる国内源泉所得のうち、前項第二号に規定する建設作業等に係る事業又は同項第三号に規定する代理人等を通じて行う事業に帰せられるもの以外のもの
- (i) a Nonresident set forth in item (ii) or item (iii) of the preceding paragraph:domestic source income as set forth in Article 161, item (iv) through (xii) which is not attributable to business involving construction and related work as prescribed in item (ii) of the preceding paragraph, or to business in which the Nonresident engages through an agent or equivalent person as prescribed in item (iii) of that paragraph;
- 二 前項第四号に掲げる非居住者第百六十一条第四号から第十二号までに掲げる国内源泉所得
- (ii) a Nonresident set forth in item (iv) of the preceding paragraph:domestic source income as set forth in Article 161, item (iv) through (xii).
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