Article 23Scope of International Organizations Whose Staff Salaries Are Treated as Nontaxable
第二十三条(職員の給与が非課税とされる国際機関の範囲)
The international organizations specified by Cabinet Order prescribed in Article 9, paragraph (1), item (viii) (Nontaxable Income) of the Act are those designated by the Minister of Finance, being organizations of which Japan is a member among those established based on international arrangements, and other organizations whose members are states.
法第九条第一項第八号(非課税所得)に規定する政令で定める国際機関は、国際間の取極に基づき設立された機関のうち日本国が構成員となつているものその他国を構成員とするもので、財務大臣が指定するものとする。
When the Minister of Finance has made the designation under the preceding paragraph, the Minister is to give public notice thereof.
財務大臣は、前項の指定をしたときは、これを告示する。
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