Article 285Scope of Salaries, Remuneration or Pension Arising from a Source in Japan
第二百八十五条（国内に源泉がある給与、報酬又は年金の範囲）
The provision of personal services specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xii), (a) (Domestic Source Income) of the Act is to be any of the following work and other provision of personal services:
法第百六十一条第一項第十二号イ（国内源泉所得）に規定する政令で定める人的役務の提供は、次に掲げる勤務その他の人的役務の提供とする。
work carried out outside Japan by a person acting as an officer of a Domestic Corporation (excluding the work carried out by the person acting as an officer in the case where the person also works full time as an employee of the Domestic Corporation);
内国法人の役員としての勤務で国外において行うもの（当該役員としての勤務を行う者が同時にその内国法人の使用人として常時勤務を行う場合の当該役員としての勤務を除く。）
work and other provision of personal services carried out on a vessel or aircraft operated by a Resident or Domestic Corporation (excluding the temporary provision of personal services carried out at a port of call outside Japan).
居住者又は内国法人が運航する船舶又は航空機において行う勤務その他の人的役務の提供（国外における寄航地において行われる一時的な人的役務の提供を除く。）
The public pension or retirement package specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xii), (b) of the Act is to be the pension paid under a scheme prescribed in Article 72, paragraph (3), item (ix) (Lump Sums Deemed to Constitute Severance Pay or Other Such Compensation) (including benefits similar thereto).
法第百六十一条第一項第十二号ロに規定する政令で定める公的年金等は、第七十二条第三項第九号（退職手当等とみなす一時金）に規定する制度に基づいて支給される年金（これに類する給付を含む。）とする。
The provision of personal services specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xii), (c) of the Act is to be any of the work and other provision of personal services listed in the items of paragraph (1), which has been carried out by a person during the period when the person was a Nonresident.
法第百六十一条第一項第十二号ハに規定する政令で定める人的役務の提供は、第一項各号に掲げる勤務その他の人的役務の提供で当該勤務その他の人的役務の提供を行う者が非居住者であつた期間に行つたものとする。
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