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Article 225, paragraph (1), item (ix)

a corporation, or an individual who constitutes a real estate agency (limited to one as prescribed by Cabinet Order), paying, in Japan, a consideration for the renting out of real estate, a right on real estate, a vessel or aircraft (hereinafter referred to as "real estate and other such property" in this item) (including the establishment of a superficies or emphyteusis right or otherwise doing something that gives another person the use of real estate and other such property; hereinafter the same applies in this item) or for the transfer of real estate and other such property or the payment of fees for the intermediation of the purchase and sale or the renting out of real estate and other such property, other than a corporation or individual falling under the preceding item;

前号に該当するものを除くほか、国内において不動産、不動産の上に存する権利、船舶若しくは航空機(以下この号において「不動産等」という。)の貸付け(地上権又は永小作権の設定その他他人に不動産等を使用させることを含む。以下この号において同じ。)若しくは不動産等の譲渡に係る対価又は不動産等の売買若しくは貸付けのあつせんに係る手数料の支払をする法人又は不動産業者(政令で定めるものに限る。)である個人

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