第二百十四条（源泉徴収を要しない非居住者の国内源泉所得）
Article 214Domestic Source Income of Nonresidents Which Is Exempt from Withholding
恒久的施設を有する非居住者で政令で定める要件を備えているもののうち第百六十一条第一項第四号、第六号、第七号、第十号、第十一号、第十二号イ（給与に係る部分を除く。）又は第十四号（国内源泉所得）に掲げる国内源泉所得（政令で定めるものを除く。）でその非居住者の恒久的施設に帰せられるもの（同項第四号に掲げる国内源泉所得にあつては、同号に規定する事業に係る恒久的施設以外の恒久的施設に帰せられるものに限る。以下この項において「対象国内源泉所得」という。）の支払を受けるものが、政令で定めるところにより、当該支払を受けるものが当該要件を備えていること及びその支払を受けることとなる国内源泉所得が対象国内源泉所得に該当す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、その証明書を当該国内源泉所得の支払をする者に提示した場合には、その支払をする者は、その証明書が効力を有している間にその証明書を提示した者に対して支払う当該国内源泉所得については、第二百十二条第一項（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。
Notwithstanding the provisions of Article 212, paragraph (1) (Obligation to Withhold Taxes), if a Nonresident with a permanent establishment who satisfies the requirements prescribed by Cabinet Order and who is paid domestic source income as set forth in Article 161, paragraph (1), item (iv), (vi), (vii), (x), (xi), (xii), (a) (excluding the portion related to salary), or (xiv) (Domestic Source Income) (excluding what is prescribed by Cabinet Order) which is attributable to the Nonresident's permanent establishment (for domestic source income as set forth in item (iv) of that paragraph, this is limited to domestic source income attributable to a permanent establishment other than the permanent establishment related to the business prescribed in that item; hereinafter referred to as "covered domestic source income" in this paragraph) is issued a certificate, pursuant to Cabinet Order, by the competent district director for the locality in which the person pays taxes, certifying that the person being paid the domestic source income satisfies those requirements and that the domestic source income that the person is paid falls under the category of covered domestic source income, and the person presents that certificate to the person paying the domestic source income, the person paying that domestic source income is not required to withhold and pay over income taxes to the national government from the domestic source income that it pays to the person presenting that certificate, while the certificate remains valid.
前項に規定する非居住者で同項に規定する証明書の交付を受けたものが、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り、又は恒久的施設を有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又は有しないこととなつた日以後遅滞なく、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るとともに、その証明書の提示先にその旨を通知しなければならない。
If, after being issued the certificate prescribed in the preceding paragraph, a Nonresident prescribed in that paragraph ceases to satisfy the requirements provided for in that paragraph or ceases to have a permanent establishment, the person must report this to the competent district director for the locality in which the person pays taxes and notify the person to which it has presented the certificate of the same without undue delay on or after the day that the person ceases to satisfy those requirements or ceases to have a permanent establishment, pursuant to Cabinet Order.
納税地の所轄税務署長は、第一項に規定する非居住者で同項に規定する証明書の交付を受けたものが、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り、又は恒久的施設を有しないこととなつたと認める場合には、当該証明書の交付を受けたものに対し、書面によりその旨を通知するものとする。
If the competent district director for the locality in which a person pays taxes finds that a Nonresident prescribed in paragraph (1) has ceased to satisfy the requirements provided for in that paragraph or ceased to have a permanent establishment after being issued a certificate as prescribed in that paragraph, the director is to notify the person that has been issued the certificate of this via a paper-based notice.
In a case as referred to in the preceding paragraph, the person notified as prescribed in that paragraph must notify the person to which it has presented the certificate prescribed in paragraph (1) that it has been so notified without undue delay on or after the day on which the person is notified.
納税地の所轄税務署長は、第二項の規定による届出があつた場合又は第三項の規定により通知をした場合には、財務省令で定めるところにより、当該届出をした者又は当該通知を受けた者の氏名その他の財務省令で定める事項を公示するものとする。
Having received a report under paragraph (2) or having notified a person pursuant to paragraph (3), the competent district tax office director for the locality in which the person pays taxes is to issue public notice, pursuant to Ministry of Finance Order, giving the name of the person that has so reported or that has been so notified, and giving any other information prescribed by Ministry of Finance 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) becomes invalid if:
当該証明書につき納税地の所轄税務署長が定めた有効期限を経過したとき。
the valid period of the certificate set by the competent district tax office director for the locality in which the person pays taxes expires;
前項の規定による公示があつたとき。
public notice under the preceding paragraph is issued.