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The monetary award specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xiii) (Domestic Source Income) of the Act is to be money and goods or other economic benefits (excluding benefits given in the form of travel or other provision of services in lieu of which money or goods may not be chosen) that are received as a prize from a person who conducts a business in Japan for the advertisement of that business.
法第百六十一条第一項第十三号（国内源泉所得）に規定する政令で定める賞金は、国内において事業を行う者から当該事業の広告宣伝のために賞として支払を受ける金品その他の経済的な利益（旅行その他の役務の提供を内容とするもので、金品との選択をすることができないものとされているものを除く。）とする。
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