Part 2 Tax Obligation of Inhabitants
第２編 居住者の納税義務 |
Chapter １ General Rule
第一章 通則 |
（Order of calculating income tax rate)
（所得税額の計算の順序） |
Article 21
第２１条 |
① |
The amount of income tax imposed on inhabitants is calculated according to the order listed below.
居住者に対して課する所得税の額は、次に定める順序により計算する。 |
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| １． |
According to the provision of Section 2 in the next Chapter (Calculation of various types of tax money), the amount of income is classified into interest income, dividend income, real estate income, business income, employment income, retirement income, forestry income, transfer income, temporary income and miscellaneous income. The amount of income is calculated respectively according to each kind of income described above.
次章第２節（各種の金額の計算）の規定により、その所得を利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得に区分し、これらの所得ごとに所得の金額を計算する。 |
| ２． |
Based upon the amount of income calculated in 1. above, the amount of total
income, retirement income, and forestry income are calculated according
to the stipulation of the next Article and the Section 3 in the next Chapter
(Aggregation of profit and loss and carry-forward of loss).
前号の所得の金額を基礎として、次条及び次章第三節（損益通算及び損失の繰越控除）の規定により同条に既定する総所得金額、退職所得金額及び山林所得金額を計算する。 |
| ３． |
Based upon the stipulation of Section 4 in the next Chapter (Deduction from income), the amount of taxable total income, taxable retirement income, and taxable forestry income stipulated in Article 89, Sub-section 2 (Tax rate) are calculated by deducting basic deduction, etc out of the amount of total income, retirement income, and forestry income described in 2. above.
次章第四節（所得控除）の既定により前号の総所得金額、退職所得金額又は山林所得金額から基礎控除その他の控除をして第８９条第２項（税率）に既定する課税総所得金額、課税退職所得金額又は課税山林所得金額を計算する。 |
| ４． |
The amount of income tax is calculated according to Chapter 3, Section 1(Tax rate) based upon the amount of taxable total income, taxable retirement income, and taxable forestry income described in 3. Above.
前号の課税総所得金額、課税退職所得金額又は課税山林所得金額を基礎として、第三章第一節（税率）の既定により所得税の額を計算する。 |
| ５． |
When you receive dividend deduction or deduction of foreign tax ａｃcording to the stipulation of Chapter 3, Section 2 (Tax deduction), the amount of income tax is construed as the amount resulting from subtracting deduction(s) mentioned above from the amount equivalent to the amount of income tax described in 4. above.
第三章第二節（税額控除）の既定により配当控除及び外国税額控除を受ける場合には、前号の所得税の額に相当する金額からその控除をした後の金額をもって所得税の額とする。 |
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② |
In the case of the provisions stipulated in Article 22 ①, should inhabitants
fall under the provisions of Chapter 4 (Special cases in calculating amount
of tax), the amount of income tax imposed on them is determined according
to the provisions of the foregoing chapter.
前項の場合において、居住者が第四章（税額の計算の特例）の規定に該当するときは、その者に対して課する所得税の額については、同章に定めるところによる。 |
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Chapter 2 Taxation Standard, Calculation of Tax and Deduction from Income
第二章 課税標準及びその計算並びに所得控除 |
Section 1 Taxation Standard
第一節 課税標準 |
(Taxation Standard)
（課税標準） |
Article 22
第２２条 |
① |
Taxation standard of income tax imposed on inhabitants equals to the amount
of total income, retirement income and forestry income.
居住者に対して課する所得税の課税標準は、総所得金額、退職所得金額及び山林所得金額とする。 |
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② |
The amount of total income equals to the total amount of the following
sum of money calculated according to the stipulation of the next Section
(Calculation of various types of income amount). (However, in cases where
stipulations in Article 70, Sub-section 1 or Sub-Section 2 [Carry-forward
of net profit and loss] or Article 71, Sub-Section 1[Carry-forward of casualty
loss] can be applied, the amount of total income equals to the amount after
application of said stipulations.)
総所得金額は、次節（各種所得の金額の計算）の規定により計算した次に掲げる金額の合計額（第７０条第１項若しくは第２項（純損益の繰越控除）又は第７１条第１項（雑損失の繰越控除）の規定の適用がある場合には、その適用後の金額）とする。 |
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| １． |
The amount of total amount equals to the total amount of the following
kinds of income: interest income, dividend income, real estate income,
business income, employment income, transfer income (the scope of this
income is limited only to the amount regarding income described in the
stipulation in Article 33, Sub-Section 1 [Calculation of transfer income
amount] ) and miscellaneous income. (However, in the case where stipulations
in Article 69 [Aggregation of profit and loss] can be applied regarding
various types of amount described above, the amount of total income equals
to the amount after application of said stipulations.)
利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、譲渡所得の金額（第３３条第１項（譲渡所得の金額の計算）に掲げる所得に係る部分の金額に限る。）及び雑所得の金額（これらの金額につき第６９条（損益通算）の規定の適用がある場合には、その適用後の金額）の合計額 |
| ２． |
The amount equivalent to one half of the total amount of the following
amounts: ① The amount of transfer income (This is confined to the amount
regarding the income stipulated in Article 33, Sub-Section 3, Paragraph
2.) ② The amount of temporary income (If the stipulation of Article 69
is applied to these 2 types of amount, the final amount is determined after
application of this provision.)
譲渡所得の金額（第３３条第３項第２号に掲げる所得に係る部分の金額に限る。）及び一時所得の金額（これらの金額につき第６９条の規定の適用がある場合には、その適用後の金額）の合計額の二分の一に相当する金額 |
| ３． |
The amounts of retirement income and forestry income equal to the amounts
of retirement and forestry income calculated based upon the stipulations
in the next Section. (If the stipulations of Section 69, 70 and 71 are
applied to these amounts, the final amounts are determined after application
of these provisions.)
退職所得金額又は山林所得の金額はそれぞれ次節の規定により計算した退職所得の金額又は山林所得の金額（これらの金額につき第６９条から第７１条までの規定の適用がある場合にはその適用後の金額）とする。 |
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Part 3 Tax Obligation of Non-inhabitants and Corporations
第３編 非居住者及び法人の納税義務 |
Chapter 2 Tax Obligation of Non-inhabitants
第二章 非居住者の納税義務 |
Section 1 General Rule
第一節 通則 |
（Rules of taxation for non-inhabitants)
(非居住者に対する課税の方法） |
Article 164
第１６４条 |
① |
The amount of income tax imposed on non-inhabitants is determined based
on the calculation of domestic source income by applying the stipulation
of the Subsection 1 in the next Section (Comprehensive income taxation
on non-inhabitants). The types of domestic source income are classified
into the following paragraphs according to the type of non-inhabitants.
非居住者に対して課する所得税の額は、次の各号に掲げる非居住者の区分に応じ当該各号に掲げる国内源泉所得について、次節第一款（非居住者に対する所得税の総合課税）の規定を適用して計算したところによる。 |
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| １． |
Income tax is imposed on total amount of the domestic source income of
non-inhabitants who own their branch offices, factories and other designated
places of business operations inside Japan stipulated by government decrees.
国内に支店、工場その他事業を行う一定の場所で政令で定めるものを有する非居住者すべての国内源泉所得 |
| ２． |
Income tax is imposed on the domestic source income of non-inhabitants
who have been engaged in construction work, installation work, assembling
construction materials, and other operations or engaged in providing supervisors
of these operations for over 1 year. (These operations are hereinafter
referred to as "construction works, etc" in this Article.) The
types of domestic source income to be taxed are as follows:
国内において建設、据付け、組立てその他の作業又はその作業の指揮監督の役務の提供（以下この条において「建設作業等」という。）を一年を超えて行う非居住者（前号に該当するものを除く。）次に掲げる国内源泉所得 |
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Domestic source income described in Paragraph 1,2 and 3 of Article 161
(domestic source income)
第１６１条第１号から第３号まで（国内源泉所得）に掲げる国内源泉所得 |
| ロ |
Of domestic source income described in the Paragraph 4 to 12 of Article
161, those regarding construction opeartaions performed inside Japan by
the relevant non-inhabitants.
第１６１条第４号から第１２号までに掲げる国内源泉所得のうち、その非居住者が国内において行う建設作業等に係る事業に帰せられるもの |
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| ３． |
Income tax is imposed on the domestic source income of non-inhabitants
who make a contract with a person vested with authority to conclude an
agreement for the sake of the non-inhabitants or with others vested with
such authority as described above who are acknowledged by government decrees.
(These people are hereinafter referred to as "agents, etc" in
this Article.) The types of domestic source income to be taxed are as follows:
国内に自己のために契約を締結する権限のある者その他これに準ずる者で政令で定めるもの（以下この条において「代理人等」という。）を置く非居住者（第１号に該当するものを除く。）次に掲げる国内源泉所得 |
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| イ |
Domestic source income described in Paragraph 1,2 and 3 of Article 161
第１６１条第１号から第３号までに掲げる国内源泉所得 |
| ロ |
Of domestic source income described in Paragraph 4 to 12 in Article 161, those regarding business operations conducted by non-inhabitants inside Japan through "agents, etc".
第１６１条第４号から第１２号までに掲げる国内源泉所得のうち、その非居住者が国内においてその代理人等を通じて行う事業に帰せられるもの |
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| ４． |
Income tax is imposed on the following domestic source income of non-inhabitants
other than those described in Paragraph 3 above.
前３号に掲げる非居住者以外の非居住者 次に掲げる国内源泉所得 |
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| イ |
Of domestic source income described in Paragraph 1 and 1-2 in Article 161,
those earned through management or possession of asset inside Japan or
transfer of real estate in Japan, or those described in other stipulations
of government decrees.
第１６１条第１号及び第一号の２に掲げる国内源泉所得のうち、国内にある資産の運用若しくは保有又は国内にある不動産の譲渡により生ずるものその他政令で定めるもの |
| ロ |
Domestic source income described in Paragraph 2 and 3 in Article 161.
第１６１条第２号及び第３号に掲げる国内源泉所得 |
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② |
In cases where non-inhabitants classified into the following 2 Paragraphs earn domestic source income, the amount of income tax on the relevant non-inhabitants is determined based upon the stipulations described in ① above. Domestic source income described in each Paragraph in ① above is calculated based upon the stipulation in Section 3 (Separate taxation on income tax of non-inhabitants).
次の各号に掲げる非居住者が当該各号に掲げる国内源泉所得を有する場合には、当該非居住者に対して課する所得税の額は、前項の規定によるもののほか、当該各号に掲げる国内源泉所得について第三節（非居住者に対する所得税の分離課税）の規定を適用して計算したところによる。 |
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| １． |
Of domestic source income described in Paragraph 2 and 3 of ① above, said income earned by non-inhabitants engaged in business operations on "construction works, etc" stipulated in Paragraph 2 of ① above, or earned by those engaged in business operations conducted through “agents、etc" stipulated in Paragraph 3 of ① above.
前項第２号又は第３号に掲げる国内源泉所得のうち、前項第２号に規定する建設作業に係る事業又は同項第３号に規定する代理人を通じて行う事業に帰せられるもの |
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In cases where non-inhabitants described in Paragraph 4 of ① above earn domestic source income described in Paragraph 4 to 12 of Article 161.
前項第４号に掲げる非居住者 第１６１条第四号から第１２号までに掲げる国内源泉所得 |
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Section 2
第二節 |
General Taxation of Income Tax on Non-inhabitants
非居住者に対する所得税の総合課税 |
Subsection 1 Taxation standard, calculation of tax charge, etc.
第一款 課税標準、税額等の計算 |
(Taxation standard, calculation of tax charge, etc. of income tax regarding
general taxation)
（総合課税に係る所得税の課税標準、税額等の計算） |
Article 165
第１６５条 |
Taxation standard of income tax imposed on domestic source income of non-inhabitants
described in each Paragraph in the previous Article ① (hereinafter referred
to as "Income tax concerning general taxation" in this Section)
and the amount of income tax are determined based upon the stipulation
of government decrees as well as domestic source income described in each
Paragraph of said Article. The amount of income tax equals to the amount
subject to the stipulation in Chapter 1 to 4 of the previous Part (Taxation
standard, calculation of tax charge, etc. of income tax regarding inhabitants),
Article 73 to 77 (Deduction for medical expense, etc), Article 79 to 85
(Deduction for the handicapped, etc), and Article 95 (Deduction for foreign
taxes).
前条第１項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７３条から第７７条まで（医療費控除等）、第７９条から第８５条まで（障害者控除等）及び第９５条（外国税額控除等）を除く。）の規定に準じて計算した金額とする。 |
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Subsection 2 Declaration, Payment and Refund of Tax
第二款 申告、納税及び還付 |
(Declaration、Payment and Refund of Tax)
（申告、納付及び還付） |
Article 166
第１６６条 |
The stipulations in Chapter 5 of the previous Part (Declaration、payment
and refund of tax regarding inhabitants) are applied correspondingly to
the declaration, payment and refund of income tax regarding general taxation
of non-inhabitants. In this case, "and" is replaced with "or",
"inhabitants" are replaced with "non-inhabitants or non-inhabitants
who conduct business operations both in Japan and abroad", "a
certificate of tax deducted" is replaced with "a certificate
of tax deducted or a detailed statement regarding income and expense stipulated
by the decrees of the Finance Ministry" in Paragraph 3 of Article
120 ③ (Declaration of fixed income). Similarly, "inhabitants engaged
in business operations" are replaced with "non-inhabitants engaged
in business operations inside Japan" in Paragraph 4 of Article 120
and "engaged in business operations" is replaced with "engaged
in business operations inside Japan" in Article 143 (Blue form for
income tax). Moreover, "commenced business operations" is replaced
with "commenced business operations inside Japan" in Article
144 (Application for approval of blue form for income tax) and in Article
147 (The case where approval of blue form for income tax is regarded as
granted).
前編第五章（居住者に係る申告、納付及び還付）の規定は、非居住者の総合課税に係る所得税についての申告、納付及び還付について準用する。この場合において、第１２０条第３項第３号（確定所得申告）中「又は」とあるのは「若しくは」と、「居住者」とあるのは「非居住者又は国内及び国外の双方にわたって業務を行う非居住者」と、「源泉徴収票」とあるのは「源泉徴収票又は収入及び支出に関する明細書で財務省令で定めるもの」と、同条第４項中「業務を行う居住者」とあるのは「業務を国内において行う非居住者」と、第１４３条（青色申告）中「業務を行う」とあるのは「業務を国内において行う」と、第１４４条（青色申告の承認の申請）及び第１４７条（青色申告の承認があったものとみなす場合）中「業務を開始した」とあるのは「業務を国内において開始した」と読み替えるものとする。 |
