その他令和8年7月1日
常設施設の定義および例外規定に関する条文
出典：官報発行サイト（内閣府）の掲載情報をもとに整理しています。重要な確認は公式原文を基準にしてください。
原文確認推奨
抽出テキストだけで判断せず、必要に応じて原文画像または PDF で確認してください。
出典・注意
官報発行サイト（内閣府）の掲載情報をもとに整理しています。重要な確認は公式原文を基準にしてください。
本文と原文の対照
まず左側の本文を読み、必要な箇所だけ原文ページで確認できる構成です。
← 同日の官報に戻る
原文対照の表示オプション
(a) a building site, a construction, assembly or installation project or
supervisory activities in connection therewith, but only if such site, projec
or activities last more than twelve months:
(b) the furnishing of services, including consultancy services, by an enterprise
through employees or other personnel engaged by the enterprise for such
purpose, but only if activities of that nature continue (for the same or a
connected project) within a Contracting State for a period or periods
aggregating more than 183 days in any twelve month period commencing
or ending in the taxable year concerned.
4. Notwithstanding the preceding provisions of this Article, the term "permanent
establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery
of goods or merchandise belonging to the enterprise;
(b) the maintenance of goods or merchandise belong to the
enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the
enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of
purchasing goods or merchandise or of collecting information, for the
enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of
carrying on, for the enterprise, any other activity;
(f) the maintenance of a fixed place of business solely for any combination of
activities mentioned in subparagraphs (a) to (e)
provided that such activity or, in the case of subparagraph (f), the overall activity of the
fixed place of business, is of a preparatory or auxiliary character.
11Paragraph 4 shall not apply to a fixed place of business that that5.used or maintained
by an enterprise if the same enterprise or a closely related enterprise carries on business
activifies at the same place or at another place in the same Contracting State and
(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 and2 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,
OT
(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.
1.
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.
00
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.
6
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 benefictal 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.
ARTICLE 6
INCOME FROM IMMOVABLE PROPERTY
1. Income derived by a resident of a Contracting State from immovable property
(including income from agriculture, pastoralism or forestry) situated in the other
Contracting State may be taxed in that other Contracting State.
2. The term "immovable property" shall have the meaning which it has under the
law of the Contracting State in which the property in question is situated. The term shall
in any case include property accessory to immovable property, livestock and equipment
used in agriculture and forestry, rights to which the provisions of general law respecting
landed property apply, usufruct of immovable property and rights to variable or fixed
payments as consideration for the working of, or the right to work, mineral deposits,
sources and other natural resources; ships and aircraft shall not be regarded as immovable
property.
C.
The provisions of paragraph 1 shall apply to income derived from the direct use
letting, or use in any other form of immovable property.
4. The provisions of paragraphs1 and3 shall also apply to the income from
immovable property of an enterprise.
ARTICLE 7
BUSINESS PROFITS
1. The profits of an enterprise of a Contracting State shall be taxable only in that
Contracting State unless the enterprise carries on business in the other Contracting State
through a permanent establishment situated therein. If the enterprise carries on business
as aforesaid, the profits of the enterprise may be taxed in that other Contracting State but
only so much of them as is attributable to that permanent establishment.
p.64 / 2
読み込み中...
テキスト領域
選択中
非公開 (PII)
関連する新着公告を見逃さないために
Pro プランでは会社名・機関名・キーワードを監視条件として保存し、新着掲載を継続確認できます。14日間無料で試せます。
監視機能の詳細を見る →