所得税法（非居住者，外国法人関連部分） - - | タックスチャンネル

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(課税所得の範囲)
第七条  所得税は、次の各号に掲げる者の区分に応じ当該各号に定める所得について課する。

(Scope of Taxable Income)
Article 7  Income taxes are imposed on the income that each of the following items prescribes for the category of person set forth in the item:一  非永住者以外の居住者すべての所得(i)  a Resident other than a Non-Permanent Resident:all income;二  非永住者第百六十一条（国内源泉所得）に規定する国内源泉所得（以下この条において「国内源泉所得」という。）及びこれ以外の所得で国内において支払われ、又は国外から送金されたもの(ii)  a Non-Permanent Resident:domestic source income as prescribed in Article 161 (Domestic Source Income) (hereinafter referred to as "domestic source income" in this Article), and any other income paid in Japan or remitted to Japan from abroad;三  非居住者第百六十四条第一項各号（非居住者に対する課税の方法）に掲げる非居住者の区分に応じそれぞれ同項各号及び同条第二項各号に掲げる国内源泉所得(iii)  a Nonresident:domestic source income as set forth in each of the items of Article 164, paragraph (1) and paragraph (2) (How Nonresidents Are Taxed) for the category of Nonresident set forth in the relevant item of Article 164, paragraph (1);四  内国法人国内において支払われる第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配及び賞金(iv)  a Domestic Corporation:interest and similar income, dividends and similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits, and monetary awards set forth in the items of Article 174 (Tax Base for a Domestic Corporation's Income Taxes), which it is paid in Japan;五  外国法人国内源泉所得のうち第百六十一条第一号の二から第七号まで及び第九号から第十二号までに掲げるもの（法人税法第百四十一条第四号（国内に恒久的施設を有しない外国法人）に掲げる外国法人については、第百六十一条第一号の二に掲げるものを除く。）(v)  a Foreign Corporation:domestic source income as set forth in Article 161, item (i)-2 through (vii) and item (ix) through (xii) (this excludes any domestic source income as set forth in Article 161, item (i)-2 of a Foreign Corporation as set forth in Article 141, item (iv) of the Corporation Tax Act (Foreign Corporations Without a Permanent Establishment in Japan).

前項第二号に掲げる所得の範囲に関し必要な事項は、政令で定める。

Cabinet Order provides for the necessary particulars concerning the scope of income set forth in item (ii) of the preceding paragraph.一  非永住者以外の居住者すべての所得(i)  a Resident other than a Non-Permanent Resident:all income;二  非永住者第百六十一条（国内源泉所得）に規定する国内源泉所得（以下この条において「国内源泉所得」という。）及びこれ以外の所得で国内において支払われ、又は国外から送金されたもの(ii)  a Non-Permanent Resident:domestic source income as prescribed in Article 161 (Domestic Source Income) (hereinafter referred to as "domestic source income" in this Article), and any other income paid in Japan or remitted to Japan from abroad;三  非居住者第百六十四条第一項各号（非居住者に対する課税の方法）に掲げる非居住者の区分に応じそれぞれ同項各号及び同条第二項各号に掲げる国内源泉所得(iii)  a Nonresident:domestic source income as set forth in each of the items of Article 164, paragraph (1) and paragraph (2) (How Nonresidents Are Taxed) for the category of Nonresident set forth in the relevant item of Article 164, paragraph (1);四  内国法人国内において支払われる第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配及び賞金(iv)  a Domestic Corporation:interest and similar income, dividends and similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits, and monetary awards set forth in the items of Article 174 (Tax Base for a Domestic Corporation's Income Taxes), which it is paid in Japan;五  外国法人国内源泉所得のうち第百六十一条第一号の二から第七号まで及び第九号から第十二号までに掲げるもの（法人税法第百四十一条第四号（国内に恒久的施設を有しない外国法人）に掲げる外国法人については、第百六十一条第一号の二に掲げるものを除く。）(v)  a Foreign Corporation:domestic source income as set forth in Article 161, item (i)-2 through (vii) and item (ix) through (xii) (this excludes any domestic source income as set forth in Article 161, item (i)-2 of a Foreign Corporation as set forth in Article 141, item (iv) of the Corporation Tax Act (Foreign Corporations Without a Permanent Establishment in Japan).