Act on Special Measures Concerning Taxation

Income tax is not imposed on the salaries listed in Article 161, paragraph (1), item (xii), (a) of the Income Tax Act of the following nonresidents who do not have a permanent establishment (limited to salaries arising from work pertaining to Expo-related work (meaning work concerning the preparation or operation of the International Horticultural Expo 2027 to be held in 2027 that is not for profit; the same applies in item (ii)) performed during the period from April 1, 2025 to March 31, 2028):

a person working for an official participant (meaning a foreign state or an international organization (limited to a foreign corporation) that has accepted the official invitation from the Government of Japan to participate in the International Horticultural Expo 2027; the same applies in the following item and item (iii));

a person working for a foreign corporation that conducts the Expo-related work of an official participant, which is specified by Order of the Ministry of Finance;

a person appointed by an official participant for duties specified by Cabinet Order, such as having responsibility for the exhibition of that official participant at the site of the International Horticultural Expo 2027, or a person who acts as a deputy for that person in the affairs pertaining to those duties;

the Secretary General of the Bureau International des Expositions or a staff member of the secretariat of the Bureau International des Expositions.