Article 215Special Provisions on Withholding from Salary or Other Wages for Personal Services Provided by Nonresidents
第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）
If income taxes are withheld pursuant to Article 212, paragraph (1) (Obligation to Withhold Taxes) from the compensation as set forth in Article 161, paragraph (1), item (vi) (Domestic Source Income) of a Nonresident or Foreign Corporation that conducts business as prescribed in that item in Japan, the income taxes under Article 212, paragraph (1) are deemed, pursuant to Cabinet Order, to be withheld at the time of payment from the salary or remuneration as set forth in Article 161, paragraph (1), item (xii), (a) or (c) which the Nonresident or Foreign Corporation pays a Nonresident providing it with personal services that benefit the business for providing it with those personal services, out of the compensation from which that income tax has been withheld pursuant to Article 212, paragraph (1).
国内において第百六十一条第一項第六号（国内源泉所得）に規定する事業を行う非居住者又は外国法人が同号に掲げる対価につき第二百十二条第一項（源泉徴収義務）の規定により所得税を徴収された場合には、政令で定めるところにより、当該非居住者又は外国法人が当該所得税を徴収された対価のうちから当該事業のために人的役務の提供をする非居住者に対してその人的役務の提供につき支払う第百六十一条第一項第十二号イ又はハに掲げる給与又は報酬について、その支払の際、第二百十二条第一項の規定による所得税の徴収が行われたものとみなす。
in Japan
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
Foreign Corporation
「外国法人」
A corporation other than a domestic corporation, that is, one whose head office or principal office is not in Japan; in Article 3, paragraph (4) of the supplementary provisions of the 2018 amending law (Act No. 7 of 2018) it means only such a corporation that on 31 December 2018 had something counting as a permanent establishment under the new rules but not under the old.
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law