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 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).
前項の証明書の交付を受けた居住者がその交付を受けた後同項に規定する要件に該当しないこととなつた場合には、その該当しないこととなつた日後遅滞なく、政令で定めるところにより、その旨を納税地の所轄税務署長に届け出なければならない。
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.
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。
The certificate prescribed in paragraph (1) ceases to be effective in the following cases:
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 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;
前項の規定による届出があつたとき。
if a notification under the preceding paragraph has been made;
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.