Article 334Salaries or Remuneration of Nonresidents Deemed to Be Subject to Withholding
第三百三十四条（非居住者の給与又は報酬で源泉徴収が行われたものとみなされるもの）
The amount of salaries or remuneration for which income tax is deemed to have been collected pursuant to the provisions of Article 215 (Special Provisions on Withholding from Salary or Other Wages for Personal Services Provided by Nonresidents) of the Act is, if the total amount of the consideration listed in Article 161, paragraph (1), item (vi) (Domestic Source Income) of the Act that a person who conducts the business prescribed in that item in Japan has received with regard to that business conducted in Japan falls short of the sum of the amounts of salaries or remuneration listed in Article 161, paragraph (1), item (xii), (a) or (c) of the Act that are to be paid to each Nonresident who provides personal services for that business conducted in Japan, for the provision of personal services, to be the amount calculated by multiplying the total amount of the consideration by the ratio of the amount of those salaries or remuneration to be paid to each such Nonresident to that sum.
法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により所得税の徴収が行われたものとみなされる給与又は報酬の金額は、法第百六十一条第一項第六号（国内源泉所得）に規定する事業を国内において行う者の当該国内において行う事業につき支払を受けた同号に掲げる対価の総額が当該国内において行う事業のために人的役務の提供をする各非居住者に対しその人的役務の提供につき支払うべき同項第十二号イ又はハに掲げる給与又は報酬の金額の合計額に満たなかつた場合には、当該対価の総額に、当該合計額のうちに当該各非居住者に対し支払うべき当該給与又は報酬の金額の占める割合を乗じて計算した金額とする。