法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(分離課税に係る所得税の課税標準)
第百六十九条  第百六十四条第二項各号（非居住者に対する課税の方法）に掲げる非居住者の当該各号に定める国内源泉所得については、他の所得と区分して所得税を課するものとし、その所得税の課税標準は、その支払を受けるべき当該国内源泉所得の金額（次の各号に掲げる国内源泉所得については、当該各号に定める金額）とする。

Income Tax Base for Separate Taxation
Article 169  Income taxes are imposed on a Nonresident's domestic source income as set forth in the items of Article 164, paragraph (2) (How Nonresidents Are Taxed), separately from the Nonresident's other income, and the tax base for those income taxes is the amount constituting the domestic source income that the Nonresident is to be paid (or, for domestic source income as set forth in one of the following items, the amount prescribed in the item):一  第百六十一条第四号（国内源泉所得）に掲げる利子等のうち無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配その支払を受けた金額(i)  interest and similar income as set forth in Article 161, item (iv) (Domestic Source Income) which constitutes interest on bearer Public and Corporate Bonds and distributions of proceeds linked to a bearer beneficiary certificate from a Loan Trust, Bond Investment Trust, or Bond-Based Investment Trust Under Public Offering:the amount that the Nonresident has been paid;二  第百六十一条第五号に掲げる配当等のうち無記名株式等の剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。）又は無記名の投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益証券に係る収益の分配その支払を受けた金額(ii)  dividends and similar income set forth in Article 161, item (v) which constitute dividends of surplus from bearer shares or similar interests (meaning dividends of surplus prescribed in Article 24, paragraph (1) (Dividend Income)) and distributions of proceeds based on bearer beneficiary certificates in an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or Specified Trust That Issues Beneficiary Certificates:the amount that the Nonresident has been paid;三  第百六十一条第八号ロに掲げる年金その支払を受けるべき年金の額から六万円にその支払を受けるべき年金の額に係る月数を乗じて計算した金額を控除した金額(iii)  pensions as set forth in Article 161, item (viii), (b):the amount of the pension that the Nonresident is to be paid, less the amount calculated when 60,000 yen is multiplied by the number of months in which the Nonresident is to be paid the pension;四  第百六十一条第九号に掲げる賞金その支払を受けるべき金額から五十万円を控除した金額(iv)  monetary awards as set forth in Article 161, item (ix):the amount that the Nonresident is to be paid, less 500,000 yen;五  第百六十一条第十号に掲げる年金同号に規定する契約に基づいて支払を受けるべき金額から当該契約に基づいて払い込まれた保険料又は掛金の額のうちその支払を受けるべき金額に対応するものとして政令で定めるところにより計算した金額を控除した金額(v)  pensions as set forth in Article 161, item (x):the amount that the Nonresident is to be paid based on a contract as prescribed in that item, less the part of the insurance premiums or installment deposits paid based on that contract which is calculated pursuant to Cabinet Order as being part of the amount that the Nonresident is to be paid.