第三百三十二条（源泉徴収を免除されない非居住者の国内源泉所得）
Article 332Domestic Source Income of Nonresidents Not Exempt from Withholding
The domestic source income specified by Cabinet Order prescribed in Article 214, paragraph (1) (Domestic Source Income of Nonresidents Which Is Exempt from Withholding) of the Act is to be the following domestic source income:
法第二百十四条第一項（源泉徴収を要しない非居住者の国内源泉所得）に規定する政令で定める国内源泉所得は、次に掲げる国内源泉所得とする。
royalties or consideration listed in Article 161, paragraph (1), item (xi) (Domestic Source Income) of the Act which fall under the remuneration or fees listed in Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes) of the Act;
法第百六十一条第一項第十一号（国内源泉所得）に掲げる使用料又は対価で法第二百四条第一項第一号（源泉徴収義務）に掲げる報酬又は料金に該当するもの
remuneration listed in Article 161, paragraph (1), item (xii), (a) of the Act, other than remuneration that falls under the remuneration or fees for the provision of personal services listed in Article 204, paragraph (1), item (v) of the Act;
法第百六十一条第一項第十二号イに掲げる報酬で法第二百四条第一項第五号に掲げる人的役務の提供に関する報酬又は料金に該当するもの以外のもの
a pension listed in Article 161, paragraph (1), item (xiv) of the Act, in which the amount paid is 250,000 yen or more.
法第百六十一条第一項第十四号に掲げる年金でその支払額が二十五万円以上のもの