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

(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)
第百八十条  第七条第一項第五号（外国法人の課税所得の範囲）及び前二条の規定は、次の各号に掲げる法人で政令で定める要件を備えているもののうち当該各号に定める国内源泉所得の支払を受けるものが、政令で定めるところにより、当該支払を受けるものが当該要件を備えていること及びその支払を受けることとなる国内源泉所得が当該各号に定める国内源泉所得に該当することにつきその法人税の納税地の所轄税務署長（以下この条において「所轄税務署長」という。）の証明書の交付を受け、その証明書を当該国内源泉所得の支払をする者に提示した場合には、その証明書が効力を有している間に支払を受ける当該国内源泉所得については、適用しない。

Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment in Japan
Article 180  If a corporation as set forth in one of the following items which satisfies the requirements prescribed by Cabinet Order and which is paid the domestic source income prescribed in the item is issued a certificate, pursuant to Cabinet Order, by the competent district tax office director for the locality in which the corporation pays corporation taxes (hereinafter referred to as the "competent district tax office director" in this Article), certifying that the corporation being paid the domestic source income satisfies those requirements and that the domestic source income that the corporation is paid falls under the category of domestic source income prescribed in the relevant item, and the corporation presents that certificate to the person paying the domestic source income, the provisions of Article 7, paragraph (1), item (v) (Scope of a Foreign Corporation's Taxable Income) and the preceding two Articles do not apply to the domestic source income that the corporation is paid while the certificate remains valid:一  法人税法第百四十一条第一号（国内に恒久的施設を有する外国法人）に掲げる外国法人に該当する法人（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である法人（以下この項において「組合員である法人」という。）にあつては、政令で定めるものに限る。）第百六十一条第一号の二から第三号まで、第六号、第七号、第九号又は第十号に掲げる国内源泉所得（同条第一号の三に規定する対価にあつては、第十三条第一項ただし書（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する信託で国内にある営業所に信託されたものの信託財産に帰せられるものに係るものに限る。）(i)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (i) of the Corporation Tax Act (Foreign Corporations With a Permanent Establishment in Japan) (if the corporation is a partner under a partnership agreement as prescribed in Article 161, item (i)-2 (Domestic Source Income) (or is a person similar thereto that is prescribed by Cabinet Order; hereinafter referred to a "partner corporation" in this paragraph), this is limited to one that is as prescribed by Cabinet Order):domestic source income as set forth in Article 161, item (i)-2 through (iii), item (vi), item (vii), item (ix), or item (x) (for consideration prescribed in Article 161, item (i)-3, this is limited to domestic source income from consideration attributable to the trust property of a trust as prescribed in the proviso to Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) which has been established as a trust at a business office located in Japan);二  法人税法第百四十一条第二号に掲げる外国法人に該当する法人（組合員である法人にあつては、政令で定めるものに限る。）前号に定める国内源泉所得のうち、その法人が国内において行う同条第二号に規定する建設作業等に係る事業に帰せられるもの(ii)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (ii) of the Corporation Tax Act (if the corporation is a partner corporation, this is limited to one that is as prescribed by Cabinet Order):domestic source income as prescribed in the preceding item which is attributable to business involving construction and related work as prescribed in Article 141, item (ii) in which the corporation engages in Japan;三  法人税法第百四十一条第三号に掲げる外国法人に該当する法人（組合員である法人にあつては、政令で定めるものに限る。）第一号に定める国内源泉所得のうち、その法人が国内において同条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(iii)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (iii) of the Corporation Tax Act (if the corporation is a partner corporation, this is limited to one that is as prescribed by Cabinet Order):domestic source income prescribed in item (i) which is attributable to business in which the corporation engages in Japan through an agent or equivalent person as prescribed in Article 141, item (iii).一  当該証明書につき所轄税務署長が定めた有効期限を経過したとき。(i)  the valid period of the certificate set by the competent district tax office director expires;二  前項の規定による公示があつたとき。(ii)  public notice under the preceding paragraph is issued.

前項各号に掲げる法人で同項に規定する証明書の交付を受けたものが、その交付を受けた後、同項に規定する要件に該当しないこととなり、又は当該各号に規定する外国法人に該当しないこととなつた場合には、その該当しないこととなつた日以後遅滞なく、政令で定めるところにより、その旨を所轄税務署長に届け出るとともに、その証明書の提示先にその旨を通知しなければならない。

If, after being issued the certificate prescribed in the preceding paragraph, a corporation as set forth in one of the items of that paragraph ceases to satisfy the requirements provided for in that paragraph or ceases to fall under the category of Foreign Corporation prescribed in the relevant item, the corporation must report this to the competent district tax office director and notify the person to which it has presented the certificate of the same without undue delay on or after the day that it ceases to satisfy those requirements or to fall under that category of Foreign Corporation, pursuant to Cabinet Order.一  法人税法第百四十一条第一号（国内に恒久的施設を有する外国法人）に掲げる外国法人に該当する法人（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である法人（以下この項において「組合員である法人」という。）にあつては、政令で定めるものに限る。）第百六十一条第一号の二から第三号まで、第六号、第七号、第九号又は第十号に掲げる国内源泉所得（同条第一号の三に規定する対価にあつては、第十三条第一項ただし書（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する信託で国内にある営業所に信託されたものの信託財産に帰せられるものに係るものに限る。）(i)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (i) of the Corporation Tax Act (Foreign Corporations With a Permanent Establishment in Japan) (if the corporation is a partner under a partnership agreement as prescribed in Article 161, item (i)-2 (Domestic Source Income) (or is a person similar thereto that is prescribed by Cabinet Order; hereinafter referred to a "partner corporation" in this paragraph), this is limited to one that is as prescribed by Cabinet Order):domestic source income as set forth in Article 161, item (i)-2 through (iii), item (vi), item (vii), item (ix), or item (x) (for consideration prescribed in Article 161, item (i)-3, this is limited to domestic source income from consideration attributable to the trust property of a trust as prescribed in the proviso to Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) which has been established as a trust at a business office located in Japan);二  法人税法第百四十一条第二号に掲げる外国法人に該当する法人（組合員である法人にあつては、政令で定めるものに限る。）前号に定める国内源泉所得のうち、その法人が国内において行う同条第二号に規定する建設作業等に係る事業に帰せられるもの(ii)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (ii) of the Corporation Tax Act (if the corporation is a partner corporation, this is limited to one that is as prescribed by Cabinet Order):domestic source income as prescribed in the preceding item which is attributable to business involving construction and related work as prescribed in Article 141, item (ii) in which the corporation engages in Japan;三  法人税法第百四十一条第三号に掲げる外国法人に該当する法人（組合員である法人にあつては、政令で定めるものに限る。）第一号に定める国内源泉所得のうち、その法人が国内において同条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(iii)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (iii) of the Corporation Tax Act (if the corporation is a partner corporation, this is limited to one that is as prescribed by Cabinet Order):domestic source income prescribed in item (i) which is attributable to business in which the corporation engages in Japan through an agent or equivalent person as prescribed in Article 141, item (iii).一  当該証明書につき所轄税務署長が定めた有効期限を経過したとき。(i)  the valid period of the certificate set by the competent district tax office director expires;二  前項の規定による公示があつたとき。(ii)  public notice under the preceding paragraph is issued.

所轄税務署長は、第一項各号に掲げる法人で同項に規定する証明書の交付を受けたものが、その交付を受けた後、同項に規定する要件に該当しないこととなり、又は当該各号に規定する外国法人に該当しないこととなつたと認める場合には、当該証明書の交付を受けたものに対し、書面によりその旨を通知するものとする。

If the competent district tax office director finds that a corporation as set forth in the items of paragraph (1) has ceased to satisfy the requirements provided for in that paragraph or ceased to fall under the category of Foreign Corporation prescribed in the relevant item after being issued a certificate as prescribed in that paragraph, the director is to notify the corporation that has been issued the certificate of this, via a paper-based notice.一  法人税法第百四十一条第一号（国内に恒久的施設を有する外国法人）に掲げる外国法人に該当する法人（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である法人（以下この項において「組合員である法人」という。）にあつては、政令で定めるものに限る。）第百六十一条第一号の二から第三号まで、第六号、第七号、第九号又は第十号に掲げる国内源泉所得（同条第一号の三に規定する対価にあつては、第十三条第一項ただし書（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する信託で国内にある営業所に信託されたものの信託財産に帰せられるものに係るものに限る。）(i)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (i) of the Corporation Tax Act (Foreign Corporations With a Permanent Establishment in Japan) (if the corporation is a partner under a partnership agreement as prescribed in Article 161, item (i)-2 (Domestic Source Income) (or is a person similar thereto that is prescribed by Cabinet Order; hereinafter referred to a "partner corporation" in this paragraph), this is limited to one that is as prescribed by Cabinet Order):domestic source income as set forth in Article 161, item (i)-2 through (iii), item (vi), item (vii), item (ix), or item (x) (for consideration prescribed in Article 161, item (i)-3, this is limited to domestic source income from consideration attributable to the trust property of a trust as prescribed in the proviso to Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) which has been established as a trust at a business office located in Japan);二  法人税法第百四十一条第二号に掲げる外国法人に該当する法人（組合員である法人にあつては、政令で定めるものに限る。）前号に定める国内源泉所得のうち、その法人が国内において行う同条第二号に規定する建設作業等に係る事業に帰せられるもの(ii)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (ii) of the Corporation Tax Act (if the corporation is a partner corporation, this is limited to one that is as prescribed by Cabinet Order):domestic source income as prescribed in the preceding item which is attributable to business involving construction and related work as prescribed in Article 141, item (ii) in which the corporation engages in Japan;三  法人税法第百四十一条第三号に掲げる外国法人に該当する法人（組合員である法人にあつては、政令で定めるものに限る。）第一号に定める国内源泉所得のうち、その法人が国内において同条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(iii)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (iii) of the Corporation Tax Act (if the corporation is a partner corporation, this is limited to one that is as prescribed by Cabinet Order):domestic source income prescribed in item (i) which is attributable to business in which the corporation engages in Japan through an agent or equivalent person as prescribed in Article 141, item (iii).一  当該証明書につき所轄税務署長が定めた有効期限を経過したとき。(i)  the valid period of the certificate set by the competent district tax office director expires;二  前項の規定による公示があつたとき。(ii)  public notice under the preceding paragraph is issued.

前項の場合において、同項に規定する通知を受けた者は、当該通知を受けた日以後遅滞なく、第一項に規定する証明書の提示先に当該通知を受けた旨を通知しなければならない。

In a case as referred to in the preceding paragraph, the person notified as prescribed in that paragraph must notify the person to which it has presented the certificate prescribed in paragraph (1) that it has been so notified without undue delay after the day on which it is notified.一  法人税法第百四十一条第一号（国内に恒久的施設を有する外国法人）に掲げる外国法人に該当する法人（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である法人（以下この項において「組合員である法人」という。）にあつては、政令で定めるものに限る。）第百六十一条第一号の二から第三号まで、第六号、第七号、第九号又は第十号に掲げる国内源泉所得（同条第一号の三に規定する対価にあつては、第十三条第一項ただし書（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する信託で国内にある営業所に信託されたものの信託財産に帰せられるものに係るものに限る。）(i)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (i) of the Corporation Tax Act (Foreign Corporations With a Permanent Establishment in Japan) (if the corporation is a partner under a partnership agreement as prescribed in Article 161, item (i)-2 (Domestic Source Income) (or is a person similar thereto that is prescribed by Cabinet Order; hereinafter referred to a "partner corporation" in this paragraph), this is limited to one that is as prescribed by Cabinet Order):domestic source income as set forth in Article 161, item (i)-2 through (iii), item (vi), item (vii), item (ix), or item (x) (for consideration prescribed in Article 161, item (i)-3, this is limited to domestic source income from consideration attributable to the trust property of a trust as prescribed in the proviso to Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) which has been established as a trust at a business office located in Japan);二  法人税法第百四十一条第二号に掲げる外国法人に該当する法人（組合員である法人にあつては、政令で定めるものに限る。）前号に定める国内源泉所得のうち、その法人が国内において行う同条第二号に規定する建設作業等に係る事業に帰せられるもの(ii)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (ii) of the Corporation Tax Act (if the corporation is a partner corporation, this is limited to one that is as prescribed by Cabinet Order):domestic source income as prescribed in the preceding item which is attributable to business involving construction and related work as prescribed in Article 141, item (ii) in which the corporation engages in Japan;三  法人税法第百四十一条第三号に掲げる外国法人に該当する法人（組合員である法人にあつては、政令で定めるものに限る。）第一号に定める国内源泉所得のうち、その法人が国内において同条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(iii)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (iii) of the Corporation Tax Act (if the corporation is a partner corporation, this is limited to one that is as prescribed by Cabinet Order):domestic source income prescribed in item (i) which is attributable to business in which the corporation engages in Japan through an agent or equivalent person as prescribed in Article 141, item (iii).一  当該証明書につき所轄税務署長が定めた有効期限を経過したとき。(i)  the valid period of the certificate set by the competent district tax office director expires;二  前項の規定による公示があつたとき。(ii)  public notice under the preceding paragraph is issued.

所轄税務署長は、第二項の規定による届出があつた場合又は第三項の規定により通知をした場合には、財務省令で定めるところにより、当該届出をした者又は当該通知を受けた者の名称その他の財務省令で定める事項を公示するものとする。

Having received a report under paragraph (2) or having notified a corporation pursuant to paragraph (3), the competent district tax office director is to issue public notice, pursuant to Ministry of Finance Order, giving the name of the corporation that has so reported or that has been so notified, and giving any other information prescribed by Ministry of Finance Order.一  法人税法第百四十一条第一号（国内に恒久的施設を有する外国法人）に掲げる外国法人に該当する法人（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である法人（以下この項において「組合員である法人」という。）にあつては、政令で定めるものに限る。）第百六十一条第一号の二から第三号まで、第六号、第七号、第九号又は第十号に掲げる国内源泉所得（同条第一号の三に規定する対価にあつては、第十三条第一項ただし書（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する信託で国内にある営業所に信託されたものの信託財産に帰せられるものに係るものに限る。）(i)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (i) of the Corporation Tax Act (Foreign Corporations With a Permanent Establishment in Japan) (if the corporation is a partner under a partnership agreement as prescribed in Article 161, item (i)-2 (Domestic Source Income) (or is a person similar thereto that is prescribed by Cabinet Order; hereinafter referred to a "partner corporation" in this paragraph), this is limited to one that is as prescribed by Cabinet Order):domestic source income as set forth in Article 161, item (i)-2 through (iii), item (vi), item (vii), item (ix), or item (x) (for consideration prescribed in Article 161, item (i)-3, this is limited to domestic source income from consideration attributable to the trust property of a trust as prescribed in the proviso to Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) which has been established as a trust at a business office located in Japan);二  法人税法第百四十一条第二号に掲げる外国法人に該当する法人（組合員である法人にあつては、政令で定めるものに限る。）前号に定める国内源泉所得のうち、その法人が国内において行う同条第二号に規定する建設作業等に係る事業に帰せられるもの(ii)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (ii) of the Corporation Tax Act (if the corporation is a partner corporation, this is limited to one that is as prescribed by Cabinet Order):domestic source income as prescribed in the preceding item which is attributable to business involving construction and related work as prescribed in Article 141, item (ii) in which the corporation engages in Japan;三  法人税法第百四十一条第三号に掲げる外国法人に該当する法人（組合員である法人にあつては、政令で定めるものに限る。）第一号に定める国内源泉所得のうち、その法人が国内において同条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(iii)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (iii) of the Corporation Tax Act (if the corporation is a partner corporation, this is limited to one that is as prescribed by Cabinet Order):domestic source income prescribed in item (i) which is attributable to business in which the corporation engages in Japan through an agent or equivalent person as prescribed in Article 141, item (iii).一  当該証明書につき所轄税務署長が定めた有効期限を経過したとき。(i)  the valid period of the certificate set by the competent district tax office director expires;二  前項の規定による公示があつたとき。(ii)  public notice under the preceding paragraph is issued.

第一項に規定する証明書は、次に掲げる場合には、その効力を失う。

The certificate prescribed in paragraph (1) becomes invalid if:一  法人税法第百四十一条第一号（国内に恒久的施設を有する外国法人）に掲げる外国法人に該当する法人（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である法人（以下この項において「組合員である法人」という。）にあつては、政令で定めるものに限る。）第百六十一条第一号の二から第三号まで、第六号、第七号、第九号又は第十号に掲げる国内源泉所得（同条第一号の三に規定する対価にあつては、第十三条第一項ただし書（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する信託で国内にある営業所に信託されたものの信託財産に帰せられるものに係るものに限る。）(i)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (i) of the Corporation Tax Act (Foreign Corporations With a Permanent Establishment in Japan) (if the corporation is a partner under a partnership agreement as prescribed in Article 161, item (i)-2 (Domestic Source Income) (or is a person similar thereto that is prescribed by Cabinet Order; hereinafter referred to a "partner corporation" in this paragraph), this is limited to one that is as prescribed by Cabinet Order):domestic source income as set forth in Article 161, item (i)-2 through (iii), item (vi), item (vii), item (ix), or item (x) (for consideration prescribed in Article 161, item (i)-3, this is limited to domestic source income from consideration attributable to the trust property of a trust as prescribed in the proviso to Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) which has been established as a trust at a business office located in Japan);二  法人税法第百四十一条第二号に掲げる外国法人に該当する法人（組合員である法人にあつては、政令で定めるものに限る。）前号に定める国内源泉所得のうち、その法人が国内において行う同条第二号に規定する建設作業等に係る事業に帰せられるもの(ii)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (ii) of the Corporation Tax Act (if the corporation is a partner corporation, this is limited to one that is as prescribed by Cabinet Order):domestic source income as prescribed in the preceding item which is attributable to business involving construction and related work as prescribed in Article 141, item (ii) in which the corporation engages in Japan;三  法人税法第百四十一条第三号に掲げる外国法人に該当する法人（組合員である法人にあつては、政令で定めるものに限る。）第一号に定める国内源泉所得のうち、その法人が国内において同条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(iii)  a corporation falling under the category of Foreign Corporation set forth in Article 141, item (iii) of the Corporation Tax Act (if the corporation is a partner corporation, this is limited to one that is as prescribed by Cabinet Order):domestic source income prescribed in item (i) which is attributable to business in which the corporation engages in Japan through an agent or equivalent person as prescribed in Article 141, item (iii).一  当該証明書につき所轄税務署長が定めた有効期限を経過したとき。(i)  the valid period of the certificate set by the competent district tax office director expires;二  前項の規定による公示があつたとき。(ii)  public notice under the preceding paragraph is issued.