Article 204Obligation to Withhold Taxes

二remuneration or fees for the services of attorneys (including registered foreign lawyers), judicial scriveners, land and house investigators, certified public accountants, certified public tax accountants, labor and social security attorneys, patent attorneys, maritime procedure agents, surveyors, architects, real estate appraisers, professional engineers, or any other similar persons specified by Cabinet Order;

三medical fees paid pursuant to the provisions of the Act on the Organization for Medical Information Infrastructure and Medical Fee Review and Payment (Act No. 129 of 1948) (including the expenses required for securing medical care in the initial phase of an epidemic prescribed in Article 36-9, paragraph (1) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), paid by the organization prescribed in paragraph (2) (Measures to Secure Medical Care in the Initial Phase of an Epidemic) of that Article that has been entrusted by a prefectural governor pursuant to the provisions of that paragraph with the affairs concerning the measures to secure medical care in the initial phase of an epidemic prescribed in that paragraph);

四remuneration or fees for the services of professional baseball players, professional boxers, jockeys, models, sales representatives, bill collectors, electricity meter readers, or any other similar persons specified by Cabinet Order;

五remuneration or fees for appearing in or directing (including conducting, supervising, and anything else specified by Cabinet Order), or for planning, films, plays, or other entertainment specified by Cabinet Order, or radio or television broadcasts, or any other remuneration or fees for the provision of services in connection with a business that consists of providing the services of entertainers specified by Cabinet Order (excluding, among these, those received from an unspecified large number of persons);

六remuneration or fees for the services of hostesses or other persons whose business is to attend on customers and entertain them at a cabaret, nightclub, bar, or other similar establishment that has customers dance on the floor or that entertains customers and provides them with amusement or food and drink (hereinafter referred to as "hostesses or similar workers" in this Article);

七contract money specified by Cabinet Order which is obtained on a one-time basis by agreeing to provide services;

八a monetary award for advertising purposes or a horse racing monetary award received by a racehorse owner, which is specified by Cabinet Order.

一remuneration or fees, contract money, or monetary awards prescribed in the preceding paragraph which fall under salary or other wages prescribed in Article 28, paragraph (1) (Salary Income) (referred to as "salary or other wages" in the following item) or severance pay or other such compensation prescribed in Article 30, paragraph (1) (Retirement Income);

二remuneration or fees, contract money, or monetary awards set forth in items (i) through (v) and items (vii) and (viii) of the preceding paragraph which are paid by an individual other than an individual who is required to withhold and pay over income taxes on salary or other wages pursuant to the provisions of Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income);

三remuneration or fees set forth in item (vi) of the preceding paragraph which are paid by a person other than the operator of an establishment prescribed in that item (hereinafter referred to as the "operator of a bar or similar establishment" in this Article) (excluding those paid through the operator of a bar or similar establishment).