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外がい国こく企き業ぎょうが日本にほんに恒こう久きゅう施し設せつを持もつ場ば合あい、日本にほんで課か税ぜいされることがある。

Span Details

外がい国こく企き業ぎょう

foreign company; foreign corporation; foreign enterprise

日本にほん

Japan

noun

direction, time, indirect object, or target marker

恒こう久きゅう施し設せつ

permanent establishment (tax law)

have; own; possess

場ば合あい、

case; occasion; situation; circumstances

日本にほん

location, means, cause, or scope marker

課か税ぜい

taxation; imposition of taxes

noun, suru verb

passive, potential, or respect auxiliary

ことがある。

have done (something); something has occurred; sometimes; there are times when

expression, verb