Article 323Requirements Allowing a Person to Be Exempt from Withholding on Remuneration or Fees
第三百二十三条（報酬又は料金に係る源泉徴収の免除を受ける者の要件）
The requirements specified by Cabinet Order prescribed in Article 206, paragraph (1) (Remuneration or Fees Exempt from Withholding) of the Act are to be that a Resident who receives payment of the remuneration or fees prescribed in that paragraph clearly records those remuneration or fees in the books that the Resident keeps, and in addition, that the Resident falls under any one of the following:
the Resident has the production of motion pictures or records (including recording tapes and wires) as the Resident's main business;
映画又はレコード（録音のテープ及びワイヤーを含む。）の製作を主たる事業としていること。
the Resident regularly gives theatrical performances, sponsored by the Resident, at a theater owned by the Resident;
自ら主催してその所有する劇場において定期的に演劇の公演を行なつていること。
the Resident has as the main business regularly giving theatrical performances, sponsored by the Resident, at an entertainment venue;
自ら主催して興行場において定期的に演劇の公演を行なうことを主たる事業としていること。
the Resident has as the main business producing plays, mainly with entertainers exclusively engaged by the Resident, and giving performances of the plays so produced.
主として自己に専属する芸能人をもつて演劇の製作及びその製作した演劇の公演を行なうことを主たる事業としていること。
Read this with the articles around it