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Article 228-3-2, paragraph (1), item (ii)

a Nonresident who has received a provision or similar transfer of economic benefits the value of which constitutes, in whole or in part, domestic source income prescribed in Article 161, paragraph (1) (Domestic Source Income).

非居住者のうち、当該供与等を受けた経済的利益の価額の全部又は一部が第百六十一条第一項(国内源泉所得)に規定する国内源泉所得となるものを受けた者

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