Article 282Scope of Business That Has as Its Main Content the Provision of Personal Services
第二百八十二条（人的役務の提供を主たる内容とする事業の範囲）
The business specified by Cabinet Order prescribed in Article 161, paragraph (1), item (vi) (Domestic Source Income) of the Act is to be the business listed as follows:
法第百六十一条第一項第六号（国内源泉所得）に規定する政令で定める事業は、次に掲げる事業とする。
a business that has as its main content the provision of the services of motion picture or theater actors, musicians and any other entertainers or professional athletes;
映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供を主たる内容とする事業
a business that has as its main content the provision of the services of attorneys, certified public accountants, architects or other professionals;
弁護士、公認会計士、建築士その他の自由職業者の役務の提供を主たる内容とする事業
a business that has as its main content the provision of services carried out by persons who have expert knowledge or specialist skills in science and technology, business management or other fields, by utilizing the knowledge or skills (excluding a business conducted in association with the principal operations of a person who engages in sales and other businesses concerning machinery and equipment, and a business that has as its main content the provision of services for directing and supervising the construction or installation work prescribed in Article 2, paragraph (1), item (viii)-4, (b) (Definitions) of the Act).
科学技術、経営管理その他の分野に関する専門的知識又は特別の技能を有する者の当該知識又は技能を活用して行う役務の提供を主たる内容とする事業（機械設備の販売その他事業を行う者の主たる業務に付随して行われる場合における当該事業及び法第二条第一項第八号の四ロ（定義）に規定する建設又は据付けの工事の指揮監督の役務の提供を主たる内容とする事業を除く。）
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