その他令和7年11月21日
租税条約における常設施設の定義に関する条文（英訳抜粋）
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令和7年11月21日
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(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
of a preparatory or auxiliary character.
5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained
by an enterprise if the same enterprise or a closely related enterprise carries on business
activities at the same place or at another place in the same Contracting State anc
(a) that place or other place constitutes a permanent establishment for the
enterprise or the closely related enterprise under the provisions of this
Article, or
(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 and2but 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,
Or
(c) for the provision of services by that enterprise,
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 the0.0a resident of a Contracting State controls or1.
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.
6
). For the purposes of this Article, a person or enterprise is closely related to ar
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.
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