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日本法令外国語訳データベースシステム - [法令本文表示] - 所得税法 | 平成二十一年法律第十三号 改正
(国内源泉所得) 第百六十一条 この編において「国内源泉所得」とは、次に掲げるものをいう。(Domestic Source Income) Article 161 The term "domestic source income" as used in this Part means:- 一 国内において行う事業から生じ、又は国内にある資産の運用、保有若しくは譲渡により生ずる所得（次号から第十二号までに該当するものを除く。）その他その源泉が国内にある所得として政令で定めるもの
- (i) income from business that the earner conducts in Japan or from the earner's investments, holdings, or transfers as regards assets located in Japan (other than income falling under the following item to item (xii)), or other income prescribed by Cabinet Order as arising from sources within Japan;
- 一の二 国内において民法（明治二十九年法律第八十九号）第六百六十七条第一項（組合契約）に規定する組合契約（これに類するものとして政令で定める契約を含む。以下この号において同じ。）に基づいて行う事業から生ずる利益で当該組合契約に基づいて配分を受けるもののうち政令で定めるもの
- (i)-2 profits from business that the earner conducts in Japan under a partnership agreement as prescribed in Article 667, paragraph (1) (Partnership Agreements) of the Civil Code (Act No. 89 of 1896) (including any contract prescribed by Cabinet Order as being similar thereto; hereinafter the same applies in this item), which the earner is distributed based on such an agreement and which are as prescribed by Cabinet Order;
- 一の三 国内にある土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物の譲渡による対価（政令で定めるものを除く。）
- (i)-3 consideration for the transfer of a piece of land, a right on land, or a building and associated facilities or structures, if it is located in Japan (other than consideration prescribed by Cabinet Order);
- 二 国内において人的役務の提供を主たる内容とする事業で政令で定めるものを行う者が受ける当該人的役務の提供に係る対価
- (ii) compensation that a person conducting business prescribed by Cabinet Order whose main content is providing personal services in Japan receives for providing those personal services;
- 三 国内にある不動産、国内にある不動産の上に存する権利若しくは採石法（昭和二十五年法律第二百九十一号）の規定による採石権の貸付け（地上権又は採石権の設定その他他人に不動産、不動産の上に存する権利又は採石権を使用させる一切の行為を含む。）、鉱業法（昭和二十五年法律第二百八十九号）の規定による租鉱権の設定又は居住者若しくは内国法人に対する船舶若しくは航空機の貸付けによる対価
- (iii) consideration for renting out real property located in Japan, a right on real property located in Japan, or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950) (this includes the establishment of a superficies right or a right of quarrying or doing anything else that gives another person the use of real property, a right on real property, or a right of quarrying), for establishing a mining lease pursuant to the Mining Act (Act No. 289 of 1950), or for renting out a vessel or aircraft, to a Resident or Domestic Corporation;
- 四 第二十三条第一項（利子所得）に規定する利子等のうち次に掲げるものイ 日本国の国債若しくは地方債又は内国法人の発行する債券の利子ロ 外国法人の発行する債券の利子のうち当該外国法人が国内において行う事業に帰せられるものその他の政令で定めるものハ 国内にある営業所、事務所その他これらに準ずるもの（以下この編において「営業所」という。）に預け入れられた預貯金の利子ニ 国内にある営業所に信託された合同運用信託、公社債投資信託又は公募公社債等運用投資信託の収益の分配
- (iv) interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income), which is as follows:(a) interest on Japanese government bonds, Japanese municipal bonds, or bonds issued by a Domestic Corporation;(b) interest on bonds issued by a Foreign Corporation which is attributable to business conducted by the Foreign Corporation in Japan, or any other interest prescribed by Cabinet Order;(c) interest on Deposits and Savings deposited with a business office or other office, or with any other facility equivalent thereto (hereinafter referred to as a "business office" in this Part), which is located in Japan;(d) a distribution of proceeds from a Jointly Managed Trust, Bond Investment Trust, or Bond-Based Investment Trust Under Public Offering which has been established as a trust at a business office located in Japan.
- 五 第二十四条第一項（配当所得）に規定する配当等のうち次に掲げるものイ 内国法人から受ける第二十四条第一項に規定する剰余金の配当、利益の配当、剰余金の分配又は基金利息ロ 国内にある営業所に信託された投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）又は特定受益証券発行信託の収益の分配
- (v) dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income), which are as follows:(a) dividends of surplus, dividends of profits, distributions of surplus or interest on funds prescribed in Article 24, paragraph (1) which the earner receives from a Domestic Corporation;(b) a distribution of proceeds from an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or a Specified Trust That Issues Beneficiary Certificates, which has been established as a trust at a business office located in Japan.
- 六 国内において業務を行う者に対する貸付金（これに準ずるものを含む。）で当該業務に係るものの利子（政令で定める利子を除き、債券の買戻又は売戻条件付売買取引として政令で定めるものから生ずる差益として政令で定めるものを含む。）
- (vi) interest from a loan that the earner has provided to a person doing business in Japan (including monies equivalent to such a loan) in connection with that business (this excludes interest as prescribed by Cabinet Order but includes any amount prescribed by Cabinet Order as margin arising from purchase and sale transactions involving bonds with buyback or resale agreements which are prescribed by Cabinet Order);
- 七 国内において業務を行う者から受ける次に掲げる使用料又は対価で当該業務に係るものイ 工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるものの使用料又はその譲渡による対価ロ 著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の使用料又はその譲渡による対価ハ 機械、装置その他政令で定める用具の使用料
- (vii) any of the following royalties or consideration that the earner receives from a person doing business in Japan in connection with that business:(a) royalties for an industrial property right or any other right to the use of technology, a production method based on special technology, or any equivalent right or method; or consideration for the transfer thereof;(b) royalties for a copyright (including print rights, neighboring rights, and any equivalent rights), or consideration for the transfer thereof;(c) royalties for machinery, equipment, or any other tool prescribed by Cabinet Order.
- 八 次に掲げる給与、報酬又は年金イ 俸給、給料、賃金、歳費、賞与又はこれらの性質を有する給与その他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その他の人的役務の提供（内国法人の役員として国外において行う勤務その他の政令で定める人的役務の提供を含む。）に基因するものロ 第三十五条第三項（公的年金等の定義）に規定する公的年金等（政令で定めるものを除く。）ハ 第三十条第一項（退職所得）に規定する退職手当等のうちその支払を受ける者が居住者であつた期間に行つた勤務その他の人的役務の提供（内国法人の役員として非居住者であつた期間に行つた勤務その他の政令で定める人的役務の提供を含む。）に基因するもの
- (viii) a salary, remuneration, or pension as follows:(a) pay, compensation, wages, annual allowances, bonuses; salary in the nature thereof;, or remuneration in the nature thereof for providing personal services; which arises from the earner's working or providing personal services in Japan (including work done outside Japan by a person acting as the officer of a Domestic Corporation, and any other provision of personal services prescribed by Cabinet Order);(b) a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages) (other than one as prescribed by Cabinet Order);(c) severance pay and other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income) based on work done or personal services provided by the recipient of the severance pay and other such compensation during a period that the recipient was a Resident (including work done by a person acting as the officer of a Domestic Corporation during the period when the person was a Nonresident, and other provision of personal services prescribed by Cabinet Order).
- 九 国内において行う事業の広告宣伝のための賞金として政令で定めるもの
- (ix) income prescribed by Cabinet Order as a monetary award for doing advertising for business conducted in Japan;
- 十 国内にある営業所又は国内において契約の締結の代理をする者を通じて締結した生命保険契約、損害保険契約その他の年金に係る契約で政令で定めるものに基づいて受ける年金で第八号ロに該当するもの以外のもの（年金の支払の開始の日以後に当該年金に係る契約に基づき分配を受ける剰余金又は割戻しを受ける割戻金及び当該契約に基づき年金に代えて支給される一時金を含む。）
- (x) a pension that the earner is paid based on a life insurance contract, non-life insurance contract, or any other contract for a pension concluded through a business office located in Japan or through a person acting as an agent for the conclusion of such contracts in Japan, and which does not fall under the category of a pension as in item (viii)(b) (including a surplus distributed or a refund paid based on such a contract for a pension on or after the start date for the payment of the pension, and a lump-sum payment made in lieu of paying a pension based on such a contract);
- 十一 次に掲げる給付補てん金、利息、利益又は差益イ 第百七十四条第三号（内国法人に係る所得税の課税標準）に掲げる給付補てん金のうち国内にある営業所が受け入れた定期積金に係るものロ 第百七十四条第四号に掲げる給付補てん金のうち国内にある営業所が受け入れた同号に規定する掛金に係るものハ 第百七十四条第五号に掲げる利息のうち国内にある営業所を通じて締結された同号に規定する契約に係るものニ 第百七十四条第六号に掲げる利益のうち国内にある営業所を通じて締結された同号に規定する契約に係るものホ 第百七十四条第七号に掲げる差益のうち国内にある営業所が受け入れた預貯金に係るものヘ 第百七十四条第八号に掲げる差益のうち国内にある営業所又は国内において契約の締結の代理をする者を通じて締結された同号に規定する契約に係るもの
- (xi) compensation for periodic deposits, finance charges, profits, or margin profits as follows:(a) compensation for periodic deposits as set forth in Article 174, item (iii) (Tax Base for a Domestic Corporation's Income Taxes), linked to installment deposits accepted by a business office located in Japan;(b) compensation for periodic deposits set forth in Article 174, item (iv), linked to installment deposits as prescribed in that item which are accepted by a business office located in Japan;(c) finance charges set forth in Article 174, item (v) linked to a contract as prescribed in that item which is concluded through a business office located in Japan;(d) profits set forth in Article 174, item (vi) linked to a contract as prescribed in that item which is concluded through a business office located in Japan;(e) margin profits set forth in Article 174, item (vii) linked to Deposits and Savings that are accepted by a business office located in Japan;(f) margin profits set forth in Article 174, item (viii) linked to a contract as prescribed in that item which is concluded through a business office located in Japan or through a person acting as an agent for the conclusion of contracts in Japan;
- 十二 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（これに準ずる契約として政令で定めるものを含む。）に基づいて受ける利益の分配
- (xii) a distribution of proceeds based on a silent partnership agreement (this includes anything prescribed by Cabinet Order as an agreement equivalent thereto) for capital contributions made to a person doing business in Japan.
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