Article 41-20Special Provisions on Withholding at the Source for Remuneration or Fees for the Work of Hostesses or Similar Workers
第四十一条の二十（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例）
If a person operating a business of dispatching persons specified by Cabinet Order whose work is to carry out entertainment or any other provision of services for customers at hotels, inns or other places for eating and drinking (hereinafter referred to as "hostesses or similar workers" in this paragraph) to those places to have them perform that work pays remuneration or fees for that work in Japan to a resident who is such a hostess or similar worker, the provisions of the Income Tax Act apply by deeming that remuneration or those fees to be remuneration or fees listed in Article 204, paragraph (1), item (vi) of that Act.
ホテル、旅館その他飲食をする場所において客に接待その他の役務の提供を行うことを業務とする者で政令で定めるもの（以下この項において「ホステス等」という。）をこれらの場所に派遣して当該業務を行わせることを内容とする事業を営む者が、当該ホステス等である居住者に対し国内においてその業務に関する報酬又は料金を支払う場合には、当該報酬又は料金は、所得税法第二百四条第一項第六号に掲げる報酬又は料金とみなして、同法の規定を適用する。
With regard to the application of the provisions of Article 204, paragraphs (2) and (3) of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "operator of the facility" in paragraph (2), item (iii) of that Article is deemed to be replaced with "operator of the facility and a person operating the business prescribed in Article 41-20, paragraph (1) (Special Provisions on Withholding at the Source for Remuneration or Fees for the Work of Hostesses or Similar Workers) of the Act on Special Measures Concerning Taxation", the phrase "hostesses or similar workers" in paragraph (3) of that Article is deemed to be replaced with "hostesses or similar workers (including hostesses or similar workers prescribed in Article 41-20, paragraph (1) of the Act on Special Measures Concerning Taxation)", and the phrase "that paragraph" is deemed to be replaced with "paragraph (1)"; beyond this, necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
前項の規定の適用がある場合における所得税法第二百四条第二項及び第三項の規定の適用については、同条第二項第三号中「施設の経営者」とあるのは「施設の経営者及び租税特別措置法第四十一条の二十第一項（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例）に規定する事業を営む者」と、同条第三項中「ホステス等」とあるのは「ホステス等（租税特別措置法第四十一条の二十第一項に規定するホステス等を含む。）」と、「同項」とあるのは「第一項」と読み替えるものとするほか、前項の規定の適用に関し必要な事項は、政令で定める。