a person paying, in Japan, domestic source income as set forth in Article 161, paragraph (1), item (iv) or item (vi) through (xvi) or a pension as set forth in Article 209, item (ii) (Pensions Exempt from Withholding) to a Nonresident or Foreign Corporation;
非居住者又は外国法人に対し国内において第百六十一条第一項第四号若しくは第六号から第十六号までに掲げる国内源泉所得又は第二百九条第二号(源泉徴収を要しない年金)に掲げる年金の支払をする者