その他令和7年7月4日

常設事業所の定義、除外事項および建設現場に関する規定

号外p.24 - p.25

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常設事業所の定義、除外事項および建設現場に関する規定

令和7年7月4日|p.24-25

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enterprise solely for the purpose of processing by another enterprise;

1. For the purposes of this Convention, the term "permanent establishment" means

a fixed place of business through which the business of an enterprise is wholly or partly

(d) the maintenance of a fixed place of business solely for the purpose of

carried on.

purchasing goods or merchandise or of collecting information, for the

enterprise;

2. The term "permanent establishment" includes especially:

(e) the maintenance of a fixed place of business solely for the purpose of

(a) a place of management;

carrying on, for the enterprise, any activity not listed in subparagraphs (a)

to (d), provided that this activity has a preparatory or auxiliary character;

(b) a branch;

(f) the maintenance of a fixed place of business solely for any combination of

activities mentioned in subparagraphs (a) to (e), provided that the overall

activity of the fixed place of business resulting from this combination is

(d) a factory;

of a preparatory or auxiliary character.

(e) a workshop, and

:Paragraph 4 shall not apply to a fixed place of business that that the0.0used or maintained

by an enterprise if the same enterprise or a closely related enterprise carries on business

(f) a mine, an oil or gas well, any other place other place of

activities at the same place or at another place in the same Contracting State and:

natural resources.

(a) that place or other place constitutes a permanent establishment for the

3. A building site, a construction, assembly or installation project or supervisory

enterprise or the closely related enterprise under the provisions of this

activities in connection therewith constitute a permanent establishment only if such site.

Article, or

project or activities last more than twelve months.

(b) the overall activity resulting from the combination of the activities carried

on by the two enterprises at the same place, or by the same enterprise or

closely related enterprises at the two places, is not of a preparatory or

auxiliary character,

provided that the business activities carried on by the two enterprises at the same place.

or by the same enterprise or closely related enterprises at the two places, constitute

complementary functions that are part of a cohesive business operation.

6.Notwithstanding the provisions of paragraphs 1 and 2 but subject to the provisions

of paragraph 7, where a person is acting in a Contracting State on behalf of an enterprise

and, in doing so, habitually concludes contracts, or habitually plays the principal role

leading to the conclusion of contracts that are routinely concluded without material

modification by the enterprise, and these contracts are:

(a) in the name of the enterprise, or

(b) for the transfer of the ownership of, or for the granting of the right to use,

property owned by that enterprise or that the enterprise has the right to use,

that enterprise shall be deemed to have a permanent establishment in that Contracting

State in respect of any activities which that person undertakes for the enterprise, unless

the activities of such person are limited to those mentioned in paragraph 4 which, if

exercised through a fixed place of business (other than a fixed place of business to which

paragraph 5 would apply), would not make this fixed place of business a permanent

establishment under the provisions of paragraph 4.

7. Paragraph 6 shall not apply where the person acting in a Contracting State on

behalf of an enterprise of the other Contracting State carries on business in the first-

mentioned Contracting State as an independent agent and acts for the enterprise in the

ordinary course of that business. Where, however, a person acts exclusively or almost

exclusively on behalf of one or more enterprises to which it is closely related, that person

shall not be considered to be an independent agent within the meaning of this paragraph

with respect to any such enterprise.

8. The fact that a company which is a resident of a Contracting State controls or is

controlled by a company which is a resident of the other Contracting State, or which

carries on business in that other Contracting State (whether through a permanent

establishment or otherwise), shall not of itself constitute either company a permanent

establishment of the other.

9.For the purposes of this Article, a person or enterprise is closely related to an

enterprise if, based on all the relevant facts and circumstances, one has control of the other

or both are under the control of the same persons or enterprises. In any case, a person

or enterprise shall be considered to be closely related to an enterprise if one possesses

directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in

the case of a company, more than 50 per cent of the aggregate vote and value of the

company's shares or of the beneficial equity interest in the company) or if another person

or enterprise possesses directly or indirectly more than 50 per cent of the beneficial

interest (or, in the case of a company, more than 50 per cent of the aggregate vote and

value of the company's shares or of the beneficial equity interest in the company) in the

person and the enterprise or in the two enterprises.

p.24 / 2

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