香港源泉みなし事業所得とは、取り扱い上、海外源泉の取得で本来課税対象とならないないものを、一定の要件のもと香港内で生じた所得して看做し、課税対象とする規定であります。
例えば、特許権、商標権、著作権などの知的財産権の利用に対する対するロイヤルティー。香港映画を日本で放映して、日本の放送局から支払わるロイヤルティー収入については、みなし所得の取扱いがあり、収入金額の30%が課税所得とみなされ、その4.95%が課税されることなります。但し、そのロイヤルティーの受け取りが第三者であった場合には、収入金額の全額が課税所得となる可能性があります。

香港源泉みなし事業所得

香港源泉みなし事業所得は、映画やTVフィルムや音楽の使用による手数料、香港で取得した知的財産の使用権、またはロイヤルティー。
香港で営まれた事業と関連した贈与、補助金、それに類する財務補助、香港で動産利用に対する賃貸料、香港で遂行された事業からの金融機関で発生した利子収入。
香港を由来とする受取利息(事業を営まない個人に帰属するものを除く)、預金証書や為替証書の提示、満期償還又は売却から生じる処分利益。
財産所得を得る権利を譲渡する代わりに得られる対価の報酬。
一般に収入の30％が課税所得とみなされ、税額は収入の4.95％になります。ロイヤルティーの受取人が関連会社である場合、ロイヤルティーの対象となった資産が香港内で事業を営んだことがある者によって所有されていたことがないことを税務上証明しない限り、課税所得が100%とみなさその4.95％におあたる16.5％の税率で課税されます。

香港条例
Hong Kong Ordinances
第112章 第21A条 映画フィルム、特許、商標など所得利潤評価の計算
Cap 112 s 21A Computation of assessable profits from cinematograph films, patents, trade marks, etc.*
(1) The assessable profits of a person arising in or derived from Hong Kong in respect of a sum deemed by section 15(1)(a), (b) or (ba) to be a receipt arising in or derived from Hong Kong from a trade, profession or business carried on in Hong Kong shall, for the purposes of this Ordinance and notwithstanding any other provisions of this Part, be taken to be- (Amended 12 of 2004 s. 7)
(a) 100% of the sum in the case of a sum derived from an associate:
Provided that this paragraph shall not apply in the case where the Commissioner is satisfied that no person carrying on a trade, profession or business in Hong Kong has at any time wholly or partly owned the property in respect of which the sum is paid; or
(b) the following percentages of the sum in any other case, including any case of the description mentioned in the proviso to paragraph (a)-
(i) for any sum received by or accrued to the person before 1 April 2003, 10%;
(ii) for any sum received by or accrued to the person on or after 1 April 2003, 30%. (Replaced 24 of 2003 s. 5)
香港条例
Hong Kong Ordinances
第112章 第15条 看做し営業收入の各項
Cap 112 s 21A Computation of assessable profits from cinematograph films, patents, trade marks, etc.*
(1) For the purposes of this Ordinance, the sums described in the following paragraphs shall be deemed to be receipts arising in or derived from Hong Kong from a trade, profession or business carried on in Hong Kong-
(a) sums, not otherwise chargeable to tax under this Part, received by or accrued to a person from the exhibition or use in Hong Kong of cinematograph or television film or tape, any sound recording, or any advertising material connected with such film, tape or recording;
(b) sums, not otherwise chargeable to tax under this Part, received by or accrued to a person for the use of or right to use in Hong Kong any patent, design, trade mark, copyright material, secret process or formula or other property of a similar nature, or for imparting or undertaking to impart knowledge directly or indirectly connected with the use in Hong Kong of any such patent, design, trade mark, copyright material, secret process or formula or other property; (Replaced 12 of 2004 s. 5. Amended 21 of 2011 s. 3)
(ba) sums, not otherwise chargeable to tax under this Part, received by or accrued to a person for the use of or right to use outside Hong Kong any patent, design, trade mark, copyright material, secret process or formula or other property of a similar nature, or for imparting or undertaking to impart knowledge directly or indirectly connected with the use outside Hong Kong of any such patent, design, trade mark, copyright material, secret process or formula or other property, which are deductible in ascertaining the assessable profits of a person under this Part; (Added 12 of 2004 s. 5. Amended 21 of 2011 s. 3)
(c) sums received by or accrued to a person by way of grant, subsidy or similar financial assistance in connection with the carrying on of a trade, profession or business in Hong Kong, other than sums in connection with capital expenditure made or to be made by the person;
(d) sums received by or accrued to a person by way of hire, rental or similar charges for the use of movable property in Hong Kong or the right to use movable property in Hong Kong;
(e) (Repealed 7 of 1975 s. 7)
(f) sums received by or accrued to a corporation carrying on a trade, profession or business in Hong Kong by way of interest derived from Hong Kong; (Replaced 19 of 1986 s. 2)
(g) sums received by or accrued to a person, other than a corporation, carrying on a trade, profession or business in Hong Kong by way of interest derived from Hong Kong which interest is in respect of the funds of the trade, profession or business; (Replaced 19 of 1986 s. 2. Amended 17 of 1989 s. 4)
(h) sums received by or accrued to a person as a refund to the person of-
(i) contributions paid as an employer to a recognized occupational retirement scheme; or
(ii) voluntary contributions paid as an employer to a mandatory provident fund scheme,
but only to the extent that the sums are allowed as deductions in ascertaining the person’s assessable profits under this Part; (Replaced 4 of 1998 s. 6)
(i) sums, not otherwise chargeable to tax under this Part, received by or accrued to a financial institution by way of interest which arises through or from the carrying on by the financial institution of its business in Hong Kong, notwithstanding that the moneys in respect of which the interest is received or accrues are made available outside Hong Kong; (Added 73 of 1978 s. 3)
(j) sums received by or accrued to a corporation carrying on a trade, profession or business in Hong Kong by way of gains or profits arising in or derived from Hong Kong from the sale or other disposal or on the redemption on maturity or presentment of a certificate of deposit or bill of exchange; (Replaced 19 of 1986 s. 2)
(k) sums received by or accrued to a person, other than a corporation, carrying on a trade, profession or business in Hong Kong by way of gains or profits arising in or derived from Hong Kong from the sale or other disposal or on the redemption on maturity or presentment of a certificate of deposit or bill of exchange where such gains or profits are in respect of the funds of the trade, profession or business; (Replaced 19 of 1986 s. 2. Amended 28 of 1987 s. 3; 17 of 1989 s. 4)
(l) sums, not otherwise chargeable to tax under this Part, received by or accrued to a financial institution by way of gains or profits arising through or from the carrying on by the financial institution of its business in Hong Kong from the sale or other disposal or on the redemption on maturity or presentment of a certificate of deposit or bill of exchange notwithstanding that-
(i) the moneys laid out for the acquisition of the certificate or bill were made available outside Hong Kong; or
(ii) the sale, disposal or redemption is effected outside Hong Kong; and (Added 19 of 1986 s. 2. Amended 28 of 1987 s. 3)
(m) sums received or receivable by a person as consideration in respect of the transfer of a right to receive income, as provided for in section 15A. (Added 28 of 1987 s. 3)