Article 225-5Scope of Business That Has as Its Main Content the Provision of Personal Services
第二百二十五条の五（人的役務の提供を主たる内容とする事業の範囲）
The businesses specified by Cabinet Order prescribed in Article 95, paragraph (4), item (iv) (Foreign Tax Credit) of the Act are the following businesses:
法第九十五条第四項第四号（外国税額控除）に規定する政令で定める事業は、次に掲げる事業とする。
a business that has as its main content the provision of the services of motion picture or theater actors, musicians and any other entertainers or professional athletes;
映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供を主たる内容とする事業
a business that has as its main content the provision of the services of attorneys, certified public accountants, architects or other professionals;
弁護士、公認会計士、建築士その他の自由職業者の役務の提供を主たる内容とする事業
a business that has as its main content the provision of services that a person having specialized knowledge or special skills in science and technology, business management or other fields carries out by utilizing that knowledge or those skills (excluding such a business where it is carried out incidentally to the principal operations of the person carrying on the business, such as the sale of machinery and equipment, and a business that has as its main content the provision of services of directing or supervising construction or installation work prescribed in Article 2, paragraph (1), item (viii)-4, (b) (Definitions) of the Act).
科学技術、経営管理その他の分野に関する専門的知識又は特別の技能を有する者の当該知識又は技能を活用して行う役務の提供を主たる内容とする事業（機械設備の販売その他事業を行う者の主たる業務に付随して行われる場合における当該事業及び法第二条第一項第八号の四ロ（定義）に規定する建設又は据付けの工事の指揮監督の役務の提供を主たる内容とする事業を除く。）
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