Notwithstanding the provision of the preceding Article, a corporation in the public interest, etc. or association or foundation without juridical personality, which is a foreign corporation, shall not have corporation tax imposed on income for each business year with respect to the part of the income prescribed in the said Article which has not arisen from its profit-making business.〔【出典】日本法令外国語訳データベースシステム 〕

A foreign corporation shall have corporation tax imposed on income for each business year with respect to income for each business year categorized as domestic source income listed in each item of Article 141 （Tax Base of Corporation Tax in the case of Foreign Corporations） for the category of foreign corporation listed in the relevant item.〔【出典】日本法令外国語訳データベースシステム 〕

The tax base of corporation tax imposed on a foreign corporation for income for each business year shall be the amount of income categorized as domestic source income listed in each of the following items for the category of foreign corporation listed in the relevant item.〔【出典】日本法令外国語訳データベースシステム 〕

The tax base of corporation tax imposed on a foreign corporation with respect to a retirement pension fund shall be the amount of the retirement pension fund for each business year.〔【出典】日本法令外国語訳データベースシステム 〕

The amount of corporation tax imposed on a foreign corporation with respect to a retirement pension fund shall be the amount calculated by multiplying the amount of the retirement pension fund for each business year by a tax rate of one percent.〔【出典】日本法令外国語訳データベースシステム 〕

foreign corporation tax

（1） "Enterprise" under this Act shall mean a juridical person （excluding foreign juridical persons） or an individual carrying on business.〔【出典】日本法令外国語訳データベースシステム 〕

（1） The provisions of Part II, Chapter I, Section 3 （Filing of Return, Payment and Refund, etc. of Corporation Tax on Income for Each Business Year of Domestic Corporation） shall apply mutatis mutandis to the filing of a return, payment, and refund as well as a request for reassessment pursuant to the provision of Article 23（1） of the Act on General Rules for National Taxes （Request for Reassessment） with regard to corporation tax on income for each business year of a foreign corporation.〔【出典】日本法令外国語訳データベースシステム 〕

（1） The provisions of Part II, Chapter IV （Blue Return in the case of Domestic Corporations） shall apply mutatis mutandis to a final return form and interim return form, and a final return form for a retirement pension fund and interim return form for a retirement pension fund, all of which are filed by a foreign corporation, as well as an amended return form pertaining to any of such return forms.〔【出典】日本法令外国語訳データベースシステム 〕

（1） The amount of corporation tax imposed on an ordinary corporation or association or foundation without juridical personality, which is a foreign corporation, for income for each business year, shall be the amount calculated by multiplying the amount of income categorized as domestic source income prescribed in Article 141 （Tax Base of Corporation Tax in the case of Foreign Corporations） by a tax rate of 30 percent.〔【出典】日本法令外国語訳データベースシステム 〕

1. With the exception of any state, any administrative division of any state, and any commercial corporation, no establishment of a foreign juridical person shall be approved; provided, however, that, this shall not apply to any foreign juridical person which is approved pursuant to the provisions of a law or treaty.〔【出典】日本法令外国語訳データベースシステム 〕

1. The provisions of paragraph 3 of Article 45, Article 46 and the preceding Article shall apply mutatis mutandis to the cases where any foreign juridical person establishes an office in Japan; provided, however, that, the period of registration for any matter which takes place in any foreign state shall be calculated commencing from the day of the arrival of the notice thereof.〔【出典】日本法令外国語訳データベースシステム 〕

（10） When a trust corporation for special investment trusts collects income tax on the amount of a distribution of proceeds （limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax） pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.〔【出典】日本法令外国語訳データベースシステム 〕

（11） Where the provisions of Article 68-3-3, paragraph （4） of the Act has applied to the amount of a distribution of proceeds of special investment trusts that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of distribution of proceeds shall be added to said amount of distribution of proceeds that these persons are to receive.〔【出典】日本法令外国語訳データベースシステム 〕

（11） When an investment corporation collects income tax on the amount of a dividend, etc. （limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax） pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.〔【出典】日本法令外国語訳データベースシステム 〕

（11） When a special purpose company collects income tax on the amount of a dividend of profit （limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax） pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.〔【出典】日本法令外国語訳データベースシステム 〕

（11） When a trust corporation for special purpose trusts collects income tax on the amount of a distribution of profit （limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax） pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.〔【出典】日本法令外国語訳データベースシステム 〕

（11） The consolidated business year specified by Cabinet Order prescribed in Article 68-91, paragraph （3） of the Act shall be the consolidated business year specified respectively in the items of paragraph （3）, in accordance with the category of the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary, etc.〔【出典】日本法令外国語訳データベースシステム 〕

（11） The business year specified by Cabinet Order prescribed in Article 66-7, paragraph （3） of the Act shall be the business year specified respectively in the items of paragraph （3）, in accordance with the category of the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary, etc.〔【出典】日本法令外国語訳データベースシステム 〕

（12） Where the provisions of Article 67-15, paragraph （5） of the Act have applied to the amount of a dividend, etc. of an investment corporation that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of dividend, etc. shall be added to said amount of dividend, etc. that these persons are to receive.〔【出典】日本法令外国語訳データベースシステム 〕

（12） Where the provisions of Article 67-14, paragraph （4） of the Act has applied to the amount of a dividend of profit of a special purpose company that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of dividend of profit shall be added to said amount of dividend of profit that these persons are to receive.〔【出典】日本法令外国語訳データベースシステム 〕

（12） Where the provisions of Article 68-3-2, paragraph （4） of the Act have applied to the amount of a distribution of profit of special purpose trusts that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of distribution of profit shall be added to said amount of distribution of profit that these persons are to receive.〔【出典】日本法令外国語訳データベースシステム 〕

（12） A trust corporation for special investment trusts, which was subject to the provisions of Article 68-3-3, paragraph （4） of the Act, shall preserve a document certifying that the amount of foreign corporation tax prescribed in said paragraph has been imposed and other documents specified by Ordinance of the Ministry of Finance, as specified by Ordinance of the Ministry of Finance.〔【出典】日本法令外国語訳データベースシステム 〕

（13） An investment corporation which was subject to the provisions of Article 67-15, paragraph （5） of the Act shall preserve a document certifying that the amount of foreign corporation tax prescribed in said paragraph has been imposed and other documents specified by Ordinance of the Ministry of Finance, as specified by Ordinance of the Ministry of Finance.〔【出典】日本法令外国語訳データベースシステム 〕

（13） A special purpose company, which was subject to the provisions of Article 67-14, paragraph （4） of the Act, shall preserve a document certifying that the amount of foreign corporation tax prescribed in said paragraph has been imposed and other documents specified by Ordinance of the Ministry of Finance, as specified by Ordinance of the Ministry of Finance.〔【出典】日本法令外国語訳データベースシステム 〕

（13） A trust corporation for special purpose trusts, which was subject to the provisions of Article 68-3-2, paragraph （4） of the Act, shall preserve a document certifying that the amount of foreign corporation tax prescribed in said paragraph has been imposed and other documents specified by Ordinance of the Ministry of Finance, as specified by Ordinance of the Ministry of Finance.〔【出典】日本法令外国語訳データベースシステム 〕

（13） The provisions of paragraph （7） shall apply mutatis mutandis where the amount of individually creditable foreign corporation tax or creditable foreign corporation tax is deemed to have been reduced pursuant to the provisions of the preceding paragraph.〔【出典】日本法令外国語訳データベースシステム 〕

（13） The provisions of paragraph （7） shall apply mutatis mutandis where the amount of creditable foreign corporation tax or individually creditable foreign corporation tax is deemed to have been reduced pursuant to the provisions of the preceding paragraph.〔【出典】日本法令外国語訳データベースシステム 〕

（2） The "investment ratio" as used in the preceding paragraph means the ratio of the number of voting rights in a company directly held by foreign juridical person, etc. to the number of voting rights held by all shareholders or members of the said company.〔【出典】日本法令外国語訳データベースシステム 〕

（2） A written notification prescribed in the preceding paragraph shall include as attachments the articles of incorporation of said Juridical Person with Controlling Interest （in the case of a foreign juridical person, a document equivalent to articles of incorporation）, a certificate of the registered matters, and the Financial Statements, etc. of the preceding business year.〔【出典】日本法令外国語訳データベースシステム 〕

2. A foreign juridical person which is approved pursuant to the provision of the preceding paragraph shall possess the same private rights as may be possessed by the juridical person of the same kind which can be formed in Japan; provided, however, that, this shall not apply to any right which may not be enjoyed by a foreign national, or a right for which special provision is made in a law or treaty.〔【出典】日本法令外国語訳データベースシステム 〕

2. When a foreign juridical person has established an office in Japan for the first time, a third party may deny the establishment of such juridical person until the registration has been completed at the location of such office.〔【出典】日本法令外国語訳データベースシステム 〕

（2） The amount calculated as specified by Cabinet Order prescribed in Article 40-10, paragraph （1） of the Act shall be the amount calculated with regard to the eligible retained income （meaning the eligible retained income prescribed in said paragraph; hereinafter the same shall apply in this Section） for the relevant business year of a specified foreign corporation of a resident who is a specially-related shareholder, etc., pursuant to the provisions of Article 25-21, paragraph （2） and paragraph （3）.〔【出典】日本法令外国語訳データベースシステム 〕

（2） The corporation specified by a Cabinet Order prescribed in Article 180（1）（i） of the Act shall be the corporation that falls under the category of foreign corporation listed in Article 141（i） （Foreign Corporations Having Permanent Establishments in Japan） of the Corporation Tax Act with regard to a business other than a business conducted under a partnership contract prescribed in Article 180（1）（i） of the Act （hereinafter referred to as a "partnership contract" in this Article）.〔【出典】日本法令外国語訳データベースシステム 〕

（2） The provisions of Article 305（2） and （3） （Procedures Required Where Foreign Corporations Seek the Application of the Special Provisions for Taxation） shall apply mutatis mutandis to the certificate set forth in Article 214（1） of the Act for a nonresident.〔【出典】日本法令外国語訳データベースシステム 〕

（2） With regard to the application of Article 46-4 to cases where a Financial Instruments Business Operator is a foreign juridical person, the term "for each business year" in said Article shall be deemed to be replaced with "for each period from April 1 to March 31 of the following year,"; and the term "from the end of each business year" in the same Article shall be deemed to be replaced with "from the elapse of said period."〔【出典】日本法令外国語訳データベースシステム 〕

（3） A domestic corporation shall be liable to pay income tax pursuant to this Act when it receives, in Japan, payment of taxable income of a domestic corporation, or receives payment of taxable income of a foreign corporation attributed to the trust property under a trust subject to corporation taxation for which it accepts the position of trustee.〔【出典】日本法令外国語訳データベースシステム 〕

（3） A loss prescribed in the preceding paragraph shall be a loss calculated with regard to the amount of income of a specified foreign corporation in its settlement of accounts for the relevant business year, where the calculation has been made pursuant to the provisions of paragraph （1）.〔【出典】日本法令外国語訳データベースシステム 〕

（3） The amount of corporation tax imposed on a corporation in the public interest, etc. which is a foreign corporation shall be the amount calculated by multiplying the amount of income categorized as domestic source income prescribed in Article 141 by a tax rate of 22 percent.〔【出典】日本法令外国語訳データベースシステム 〕

（3） Where the competent district director finds that a corporation listed in each item of paragraph （1） has, after obtaining a certificate prescribed in the said paragraph, ceased to satisfy the requirements prescribed in the said paragraph or ceased to fall under the category of foreign corporation prescribed in the relevant item, he/she shall give notice to that effect, in writing, to the corporation that obtained the certificate.〔【出典】日本法令外国語訳データベースシステム 〕

（3） The consolidated business year specified by Cabinet Order prescribed in Article 68-93-7, paragraph （3） of the Act shall be the business year specified respectively in the items of Article 39-118, paragraph （3）, in accordance with the category of the amount of foreign corporation tax imposed on the income of a specified foreign corporation.〔【出典】日本法令外国語訳データベースシステム 〕

（3） The business year specified by Cabinet Order prescribed in Article 66-9-7, paragraph （3） of the Act shall be the business year specified respectively in the items of Article 39-18, paragraph （3）, in accordance with the category of the amount of foreign corporation tax imposed on the income of a specified foreign corporation.〔【出典】日本法令外国語訳データベースシステム 〕

（3） The corporation specified by a Cabinet Order prescribed in Article 180（1）（ii） of the Act shall be the corporation that falls under the category of foreign corporation listed in Article 141（ii） of the Corporation Tax Act with regard to a business other than a business conducted under a partnership contract.〔【出典】日本法令外国語訳データベースシステム 〕

（31） A specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding the book-entry national bonds held by a nonresident or foreign corporation shall, where it has received the notice pursuant to the provisions of Article 5-2, paragraph （15）, item （iii） of the Act by means of a document, preserve said document pursuant to the provisions of Ordinance of the Ministry of Finance.〔【出典】日本法令外国語訳データベースシステム 〕

（4） With regard to the application of paragraph （2） to a foreign corporation whose business year is less than one year, the phrase "amount of eight million yen per annum" in the said paragraph shall be deemed to be replaced with "amount calculated by dividing eight million yen by 12 and then multiplying the result by the number of months of the relevant business year."〔【出典】日本法令外国語訳データベースシステム 〕

（4） A foreign corporation shall be liable to pay income tax pursuant to this Act when it receives payment of taxable income of a foreign corporation, or receives, in Japan, payment of taxable income of a domestic corporation attributed to the trust property under a trust subject to corporation taxation for which its accepts the position of trustee.〔【出典】日本法令外国語訳データベースシステム 〕

（4） The place for paying income tax on the interest from general foreign private bonds issued by a foreign corporation that is to be collected and paid pursuant to the provisions of Article 6, paragraph （2） of the Act shall be at the location of the principal office of said foreign corporation in Japan.〔【出典】日本法令外国語訳データベースシステム 〕

（4） The corporation specified by a Cabinet Order prescribed in Article 180（1）（iii） of the Act shall be the corporation that falls under the category of foreign corporation listed in Article 141（iii） of the Corporation Tax Act with regard to a business other than a business conducted under a partnership contract.〔【出典】日本法令外国語訳データベースシステム 〕

（4） The provisions of Article 39-15, paragraph （7） and paragraph （8） shall apply mutatis mutandis where the amount of income of a specified foreign corporation in its settlement of accounts for the relevant business year is calculated pursuant to the provisions of paragraph （1） or paragraph （2） of said Article.〔【出典】日本法令外国語訳データベースシステム 〕