Article 330Requirements Allowing a Nonresident to Be Exempt from Withholding
第三百三十条（非居住者が源泉徴収の免除を受けるための要件）
The requirements specified by Cabinet Order prescribed in Article 214, paragraph (1) (Domestic Source Income of Nonresidents Which Is Exempt from Withholding) of the Act are to be the following requirements:
法第二百十四条第一項（源泉徴収を要しない非居住者の国内源泉所得）に規定する政令で定める要件は、次に掲げる要件とする。
the nonresident has submitted a written notice pursuant to the provisions of Article 229 (Business Commencement Report) of the Act;
法第二百二十九条（開業等の届出）の規定による届出書を提出していること。
in the case of a nonresident who does not currently reside in the vicinity of the place for tax payment, the nonresident has given notice about the tax agent pursuant to the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes;
納税地に現住しない非居住者については、その者が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしていること。
the nonresident has submitted a tax return for the income tax for the year preceding the relevant year;
その年の前年分の所得税に係る確定申告書を提出していること。
the covered domestic source income prescribed in Article 214, paragraph (1) of the Act for which the application of the provisions of that paragraph is sought is included in income that is subject to income taxes imposed on aggregate income prescribed in Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act pursuant to the provisions of the Act and other laws and regulations concerning income tax (including the conventions prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 (Definitions) of the Act);
法第二百十四条第一項の規定の適用を受けようとする同項に規定する対象国内源泉所得が、法その他所得税に関する法令（法第二条第一項第八号の四ただし書（定義）に規定する条約を含む。）の規定により法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税を課される所得のうちに含まれるものであること。
the nonresident has never evaded the income tax by deception or other wrongful acts;
偽りその他不正の行為により所得税を免れたことがないこと。
where, for the purpose of seeking the application of the provisions of Article 214, paragraph (1) of the Act, the Nonresident presents the certificate set forth in that paragraph to the payer of the covered domestic source income prescribed in that paragraph, the Nonresident is expected to record in the books, without fail, the payer's name and domicile, office, place of business or any other place of payment of the covered domestic source income, and the date on which the certificate is presented.
法第二百十四条第一項の規定の適用を受けるために同項の証明書を同項に規定する対象国内源泉所得の支払者に提示する場合において、当該支払者の氏名又は名称及びその住所、事務所、事業所その他当該対象国内源泉所得の支払の場所並びにその提示した年月日を帳簿に記録することが確実であると見込まれること。