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

(総合課税に係る所得税の課税標準、税額等の計算)
第百六十五条  前条第一項各号に掲げる非居住者の当該各号に掲げる国内源泉所得について課する所得税（以下この節において「総合課税に係る所得税」という。）の課税標準及び所得税の額は、当該各号に掲げる国内源泉所得について、政令で定めるところにより、前編第一章から第四章まで（居住者に係る所得税の課税標準、税額等の計算）（第七十三条から第七十七条まで（医療費控除等）、第七十九条（障害者控除）、第八十一条から第八十五条まで（寡婦（寡夫）控除等）及び第九十五条（外国税額控除）を除く。）の規定に準じて計算した金額とする。

(Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income)
Article 165  The tax base and the amount of income taxes imposed on the domestic source income, as set forth in the relevant of the items of paragraph (1) of the preceding Article, of the Nonresident set forth in the relevant item (hereinafter referred to as "income taxes imposed on aggregate income" in this Section) are calculated against the domestic source income set forth in the relevant item pursuant to Cabinet Order and in accordance with the provisions Part II, Chapter I through Chapter IV (Calculation of the Tax Base and Amount of Income Taxes for Residents) (excluding Article 73 through 77 (Medical Expense Deduction), Article 79 (Disability Deduction), Article 81 through 85 (Widow (or Widower) Deduction), and Article 95 (Foreign Tax Credit)).