Article 328Domestic Source Income Exempt from Withholding

一consideration or remuneration listed in Article 161, paragraph (1), item (vi) or item (xii), (a) (Domestic Source Income) of the Act for the provision of the services of motion picture or theatre actors, musicians and any other entertainers, or professional athletes, which is paid by many and unspecified persons;

二consideration listed in Article 161, paragraph (1), item (vii) of the Act for the land or any right on land or a house (hereinafter referred to as "land or house, etc." in this item) held by a Nonresident or Foreign Corporation, which is paid by an individual who has leased the land or house, etc. for the purpose of using it as the individual's own residence or the residence of the individual's relatives;

三salaries or remuneration listed in Article 161, paragraph (1), item (xii), (a) or (c) of the Act to be paid to a Nonresident prescribed in Article 169 (Income Tax Base for Separate Taxation) of the Act, which was the basis of the calculation of the amount of income tax already paid by the Nonresident pursuant to the provisions of Article 172 (Filing and Payment of Taxes on Salary or Other Wages Not Subject to Withholding) of the Act by the time of payment of the salaries or remuneration.