Article 29Tax Exemption for Salaries of Nonresidents, etc. Working for Official Participants in the International Horticultural Expo 2027 to Be Held in 2027
第二十九条（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者に勤務する非居住者等の給与の非課税）
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):
恒久的施設を有しない非居住者で次に掲げるものの所得税法第百六十一条第一項第十二号イに掲げる給与（令和七年四月一日から令和十年三月三十一日までの間に行う博覧会関連業務（令和九年に開催される二千二十七年国際園芸博覧会の準備又は運営に関する業務で営利を目的としないものをいう。第二号において同じ。）に係る勤務に基因するものに限る。）については、所得税を課さない。
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;
公式参加者が当該公式参加者の二千二十七年国際園芸博覧会の会場における展示について責任を有することその他の政令で定める任務のために任命する者又はその者の当該任務に係る事務の代理をする者
the Secretary General of the Bureau International des Expositions or a staff member of the secretariat of the Bureau International des Expositions.
博覧会国際事務局の事務局長又は博覧会国際事務局の事務局の職員