Analyzer
Sentence analysis
9Spans
Sentence
Span Details
外国法人
foreign corporation; foreign juridical personnoun
は
topic markergrammar
日本
Japannoun
で
location, means, or scope markergrammar
課税
taxation; imposition of taxesnoun, suru verb
される
passive, potential, or respect auxiliarygrammar
場合
case; occasion; situation; circumstancesnoun
が
subject markergrammar
ある。
be; exist; have; possess; there is available; be located; be situated; be equipped with; have as a facility or feature; happen; take place; come about; be in a completed state; be left as done-> 有るgodan verb, auxiliary