Article 324Procedures for Obtaining an Exemption from Withholding on Remuneration or Fees
第三百二十四条（報酬又は料金に係る源泉徴収の免除を受けるための手続）
A Resident who wishes to obtain a certificate set forth in Article 206, paragraph (1) (Remuneration or Fees Exempt from Withholding) of the Act must submit a written application stating the following matters to the competent district director with jurisdiction over the place for tax payment. However, where a person who has already obtained the certificate wishes to additionally obtain the certificate, the statement of the matters listed in items (ii) and (iii) may be omitted.
the person's name and domicile (or residence, where the person has no domicile in Japan);
その者の氏名及び住所（国内に住所がないときは、居所）
the detailed statement of the fact that the remuneration or fees prescribed in Article 206, paragraph (1) of the Act are clearly recorded in the books kept by the person;
法第二百六条第一項に規定する報酬又は料金がその者の備え付ける帳簿に明確に記録されていることの事実の詳細
the outline of the business that the person is actually conducting and the detailed statement of the circumstances under which the person falls under any of the requirements in the items of the preceding Article;
その者が現に行つている事業の概要及び前条各号の要件のいずれかに該当する事情の詳細
the number of copies of the certificate that the person wishes to obtain and, where two or more copies of the certificate are required, the detailed statement of the reasons why they are required;
交付を受けようとする当該証明書の部数及び当該証明書を二部以上必要とするときは、その必要とする事情の詳細
other matters useful for reference purposes.
その他参考となるべき事項
Read this with the articles around it
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.