Chapter IV Withholding Taxes from Remuneration, Fees, and Similar Payments
第四章 報酬、料金等に係る源泉徴収
Section 1 Withholding from Remuneration or Fees, Contract Money, or Monetary Awards
第一節 報酬、料金、契約金又は賞金に係る源泉徴収
Article 204Obligation to Withhold Taxes
第二百四条（源泉徴収義務）
A person paying, in Japan, any of the following remuneration or fees, contract money, or monetary awards to a Resident must withhold income taxes from that remuneration or those fees, contract money, or monetary awards at the time of payment and pay them over to the national government by the 10th day of the month following the month in which the day of withholding falls:
remuneration for manuscripts, illustrations, musical compositions, sound recordings, or designs, fees for broadcasting appearances, royalties for the use of copyrights (including neighboring rights) or industrial property rights, lecture fees, and any other similar remuneration or fees specified by Cabinet Order;
原稿、さし絵、作曲、レコード吹込み又はデザインの報酬、放送謝金、著作権（著作隣接権を含む。）又は工業所有権の使用料及び講演料並びにこれらに類するもので政令で定める報酬又は料金
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;
弁護士（外国法事務弁護士を含む。）、司法書士、土地家屋調査士、公認会計士、税理士、社会保険労務士、弁理士、海事代理士、測量士、建築士、不動産鑑定士、技術士その他これらに類する者で政令で定めるものの業務に関する報酬又は料金
medical fees paid pursuant to the Act on Social Insurance Medical Fee Payment Fund (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 payment fund 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 that paragraph with the affairs concerning the measures to secure medical care in the initial phase of an epidemic prescribed in that paragraph);
社会保険診療報酬支払基金法（昭和二十三年法律第百二十九号）の規定により支払われる診療報酬（感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第三十六条の九第二項（流行初期医療確保措置）の規定により都道府県知事から同項に規定する流行初期医療確保措置に係る事務を委託された同項に規定する支払基金から支払われる同条第一項に規定する流行初期医療の確保に要する費用を含む。）
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;
職業野球の選手、職業拳闘家、競馬の騎手、モデル、外交員、集金人、電力量計の検針人その他これらに類する者で政令で定めるものの業務に関する報酬又は料金
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);
映画、演劇その他政令で定める芸能又はラジオ放送若しくはテレビジョン放送に係る出演若しくは演出（指揮、監督その他政令で定めるものを含む。）又は企画の報酬又は料金その他政令で定める芸能人の役務の提供を内容とする事業に係る当該役務の提供に関する報酬又は料金（これらのうち不特定多数の者から受けるものを除く。）
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);
キャバレー、ナイトクラブ、バーその他これらに類する施設でフロアにおいて客にダンスをさせ又は客に接待をして遊興若しくは飲食をさせるものにおいて客に侍してその接待をすることを業務とするホステスその他の者（以下この条において「ホステス等」という。）のその業務に関する報酬又は料金
contract money specified by Cabinet Order which is obtained on a one-time basis by agreeing to provide services;
役務の提供を約することにより一時に取得する契約金で政令で定めるもの
a monetary award for advertising purposes or a horse racing monetary award received by a racehorse owner, which is specified by Cabinet Order.
広告宣伝のための賞金又は馬主が受ける競馬の賞金で政令で定めるもの
The provisions of the preceding paragraph do not apply to the following:
前項の規定は、次に掲げるものについては、適用しない。
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);
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);
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).
If any of the remuneration or fees set forth in paragraph (1), item (vi) are paid by customers to hostesses or similar workers through the operator of a bar or similar establishment, the provisions of that paragraph apply to that remuneration or those fees by deeming the operator of a bar or similar establishment to be the person making the payment prescribed in that paragraph in connection with that remuneration or those fees, and by deeming the payment to have been made at the time when that remuneration or those fees are delivered to the hostesses or similar workers.
Article 205Amount of Taxes Withheld
第二百五条（徴収税額）
Income taxes must be withheld pursuant to the provisions of paragraph (1) of the preceding Article in the amounts that each of the following items prescribes for the category to which the item refers:
前条第一項の規定により徴収すべき所得税の額は、次の各号の区分に応じ当該各号に掲げる金額とする。
remuneration or fees, or contract money, set forth in item (i), (ii), (iv), or (v), or item (vii) of paragraph (1) of the preceding Article (excluding the remuneration and fees set forth in the following item): the amount calculated by multiplying the amount thereof by a tax rate of 10 percent (or, if the amount paid to the same person at one time exceeds one million yen, by a tax rate of 20 percent for the portion of the amount in excess thereof);
remuneration or fees for the services of judicial scriveners, land and house investigators, or maritime procedure agents set forth in paragraph (1), item (ii) of the preceding Article, medical fees set forth in item (iii) of that paragraph, remuneration or fees for the services of professional boxers, sales representatives, bill collectors, or electricity meter readers set forth in item (iv) of that paragraph, remuneration or fees set forth in item (vi) of that paragraph, or monetary awards set forth in item (viii) of that paragraph: the amount calculated by multiplying the balance remaining after deducting the amount specified by Cabinet Order from the amount thereof (or, if the monetary award is paid in something other than money, the amount calculated pursuant to Cabinet Order as its value at the time of the payment) by a tax rate of 10 percent.
Article 206Remuneration or Fees Exempt from Withholding
第二百六条（源泉徴収を要しない報酬又は料金）
If a Resident who conducts a business prescribed in Article 204, paragraph (1), item (v) and who satisfies the requirements specified by Cabinet Order, such as personally sponsoring and staging theatrical performances, is issued a certificate by the competent district director for the locality in which the Resident pays taxes, pursuant to Cabinet Order, certifying that the Resident satisfies those requirements, and receives payment of remuneration or fees for the provision of personal services set forth in that item by presenting that certificate, while it is in effect, to the person paying the remuneration or fees, the person making that payment is not required to withhold and pay over income taxes on that remuneration or those fees, notwithstanding the provisions of Article 204, paragraph (1).
第二百四条第一項第五号に規定する事業を営む居住者で、自ら主催して演劇の公演を行なつていることその他の政令で定める要件を備えているものが、政令で定めるところにより当該要件を備えていることにつき納税地の所轄税務署長の証明書の交付を受け、その証明書が効力を有している間にこれを同号に掲げる人的役務の提供に関する報酬又は料金の支払をする者に提示してその支払を受ける場合には、その支払をする者は、当該報酬又は料金については、第二百四条第一項の規定にかかわらず、所得税を徴収して納付することを要しない。
If a Resident who has been issued the certificate referred to in the preceding paragraph ceases to satisfy the requirements prescribed in that paragraph after being issued it, the Resident must notify the competent district director for the locality in which the Resident pays taxes to that effect without delay after the day on which the Resident ceased to satisfy them, pursuant to Cabinet Order.
The certificate prescribed in paragraph (1) ceases to be effective in the following cases:
第一項に規定する証明書は、次に掲げる場合には、その効力を失う。
if the competent district director for the locality in which the Resident pays taxes has set a period of validity for the certificate and that period of validity has passed;
納税地の所轄税務署長が当該証明書につき有効期限を定めた場合において、その有効期限を経過したとき。
if a notification under the preceding paragraph has been made;
前項の規定による届出があつたとき。
if the competent district director for the locality in which the Resident pays taxes finds that the Resident who has been issued the certificate has ceased to satisfy the requirements prescribed in paragraph (1) after being issued it, and notifies the Resident to that effect.
Section 2 Withholding from Pensions Based on Life Insurance Contracts and Similar Contracts
第二節 生命保険契約等に基づく年金に係る源泉徴収
Article 207Obligation to Withhold Taxes
第二百七条（源泉徴収義務）
A person paying, in Japan, a Resident a pension based on a contract set forth in one of the following items or any other contract concerning a pension specified by Cabinet Order must withhold income taxes from the pension at the time of payment and pay them over to the national government no later than the tenth day of the month after that in which the date of withholding falls.
a contract set forth in Article 76, paragraph (6), items (i) through (iv) (Life Insurance Premium Deduction);
第七十六条第六項第一号から第四号まで（生命保険料控除）に掲げる契約
a contract set forth in one of the items of Article 77, paragraph (2) (Earthquake Insurance Premium Deduction);
第七十七条第二項各号（地震保険料控除）に掲げる契約
a contract similar to a contract set forth in the preceding two items which is specified by Cabinet Order.
前二号に掲げる契約に類する契約で政令で定めるもの
Article 208Amount of Taxes Withheld
第二百八条（徴収税額）
The amount of income taxes to be withheld pursuant to the preceding Article is the amount calculated by multiplying the amount remaining after deducting, from the amount of a pension paid under a contract prescribed in that Article, the amount calculated pursuant to Cabinet Order as the portion of the insurance premiums or contributions paid under that contract which corresponds to the amount of the pension being paid, by a tax rate of 10 percent.
Article 209Pensions Exempt from Withholding
第二百九条（源泉徴収を要しない年金）
A person paying any of the following pensions is not required to withhold and pay over income taxes on that pension, notwithstanding the provisions of Article 207 (Obligation to Withhold Taxes):
次に掲げる年金の支払をする者は、当該年金については、第二百七条（源泉徴収義務）の規定にかかわらず、所得税を徴収して納付することを要しない。
a pension based on a contract prescribed in Article 207, if the amount remaining after deducting, from the annual amount of the pension, the amount calculated pursuant to Cabinet Order as the portion of the insurance premiums or contributions paid under that contract which corresponds to the pension is less than the amount specified by Cabinet Order;
第二百七条に規定する契約に基づく年金の年額から当該契約に基づいて払い込まれた保険料又は掛金の額のうち当該年金に対応するものとして政令で定めるところにより計算した金額を控除した金額が政令で定める金額に満たない場合における当該年金
among pensions based on contracts prescribed in Article 207, a pension based on a contract under which the person receiving payment of the pension differs from the policyholder prescribed in Article 2, item (iii) (Definitions) of the Insurance Act (Act No. 56 of 2008) under that contract, or on any other contract specified by Cabinet Order.
第二百七条に規定する契約に基づく年金のうち当該年金の支払を受ける者と当該契約に係る保険法（平成二十年法律第五十六号）第二条第三号（定義）に規定する保険契約者とが異なる契約その他の政令で定める契約に基づく年金
Section 3 Withholding from Compensation for Periodic Deposits in Installment Savings and Similar Income
第三節 定期積金の給付補てん金等に係る源泉徴収
Article 209-2Obligation to Withhold Taxes
第二百九条の二（源泉徴収義務）
A person paying a Resident, in Japan, compensation for periodic deposits, finance charges, profits, or margin profits as set forth in Article 174, items (iii) through (viii) (Tax Base for a Domestic Corporation's Income Taxes) must withhold income taxes from that compensation for periodic deposits, finance charges, profits, or margin profits at the time of payment and pay them over to the national government no later than the tenth day of the month after that in which the date of withholding falls.
居住者に対し国内において第百七十四条第三号から第八号まで（内国法人に係る所得税の課税標準）に掲げる給付補てん金、利息、利益又は差益の支払をする者は、その支払の際、その給付補てん金、利息、利益又は差益について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
Article 209-3Amount of Taxes Withheld
第二百九条の三（徴収税額）
The amount of income taxes to be withheld pursuant to the preceding Article is the amount calculated by multiplying the amount of the compensation for periodic deposits, finance charges, profits, or margin profits prescribed in that Article by a tax rate of 15 percent.
Section 4 Withholding from Distributions of Profits Under Silent Partnership Agreements and Similar Agreements
第四節 匿名組合契約等の利益の分配に係る源泉徴収
Article 210Obligation to Withhold Taxes
第二百十条（源泉徴収義務）
A person making a payment to a Resident, in Japan, for a distribution of profits under a silent partnership agreement (including an agreement specified by Cabinet Order as being equivalent thereto) must withhold income taxes from that distribution of profits at the time of payment and pay them over to the national government no later than the tenth day of the month after that in which the date of withholding falls.
Article 211Amount of Taxes Withheld
第二百十一条（徴収税額）
The amount of income taxes to be withheld pursuant to the preceding Article is the amount calculated by multiplying the amount of the distribution of profits paid under an agreement prescribed in that Article by a tax rate of 20 percent.