If you are a non-resident, the scope of income subject to income tax and special income tax for reconstruction in Japan is limited to domestic source income provided in the Income Tax Act.

非居住者及び外国法人については、日本国内で稼得した「国内源泉所得」のみが課税対象とされます。

The following incomes are examples which are treated as domestic source income.

「国内源泉所得」には次のようなものがあります。

Income from the management or holding of assets located in Japan.

国内にある資産の運用又は保有により生ずる所得

Income from the transfer of assets located in Japan.

国内にある資産の譲渡により生ずる所得

Distribution of profit from business conducted through a permanent establishment in Japan under a partnership contract

組合契約等に基づいて恒久的施設を通じて行う事業から生ずる利益

Consideration for the transfer of land, any right on land, building, etc. located in Japan.

国内にある土地、土地の上に存する権利、建物及び建物の附属設備又は構築物の譲渡による対価

Consideration for the provision of certain types of personal services

国内で行う人的役務の提供を事業とする者の、その人的役務の提供に係る対価

Rent of real estate, any right on real estate, etc. located in Japan.

国内にある不動産や不動産の上に存する権利等の貸付けにより受け取る対価

Interest on Japanese government bonds, Japanese municipal bonds, or bonds issued by domestic corporations, interest on bonds issued by foreign corporations pertaining to business conducted through their permanent establishments in Japan, interest on savings deposited at business offices located in Japan, etc.

日本の国債、地方債、内国法人の発行した社債の利子、外国法人が発行する債券の利子のうち恒久的施設を通じて行う事業に係るもの、国内の営業所に預けられた預貯金の利子等

Dividends of surplus, dividends of profits, distribution of surplus received from domestic corporations, etc.

内国法人から受ける剰余金の配当、利益の配当、剰余金の分配等

Interest on loans to a person who performs operations in Japan, which pertain to the said operations.

国内で業務を行う者に貸し付けた貸付金の利子で国内業務に係るもの

Royalties for industrial property rights, copyrights, etc., consideration for the transfer of these rights, or rent of machinery, equipment, etc., which are received from a person who performs operations in Japan and pertain to the said operations.

国内で業務を行う者から受ける工業所有権等の使用料、又はその譲渡の対価、著作権の使用料又はその譲渡の対価、機械装置等の使用料で国内業務に係るもの

Salaries, wages or other remuneration received for work or the provision of other personal services carried out in Japan (including work carried out outside Japan by a person acting as a director of a domestic corporation), public pensions, or retirement allowances, etc. derived from work carried out during the resident taxpayer period.

給与、賞与、人的役務の提供に対する報酬のうち国内において行う勤務、人的役務の提供に基因するもの、公的年金、退職手当等のうち居住者期間に行った勤務等に基因するもの

Monetary award for the advertisement of business conducted in Japan.

国内で行う事業の広告宣伝のための賞金品

Pensions received under life insurance contracts, casualty insurance contracts, etc. concluded through business offices, etc. located in Japan.

国内にある営業所等を通じて締結した保険契約等に基づく年金等

Compensation money for benefit which pertains to installment deposits accepted by a business office located in Japan, etc.

国内にある営業所等が受け入れた定期積金の給付補てん金等

Distribution of profit received under a silent partnership contract, etc. with respect to investment in a person who conducts business in Japan.

国内において事業を行う者に対する出資につき、匿名組合契約等に基づく利益の分配

Insurance proceeds, compensation, etc. related to operations performed in Japan or assets located in Japan.

国内において行う業務又は国内にある資産に関し受ける保険金、補償金又は損害賠償金に係る所得