一a consideration listed in Article 161, paragraph (1), item (vi) (Domestic Source Income) of the Act for the provision of the services of motion picture or theater actors, musicians and any other entertainers, or professional athletes, which is paid by many and unspecified persons;

二a consideration listed in Article 161, paragraph (1), item (vii) of the Act for the land or any right on land or a house (hereinafter referred to as "land or house, etc." in this item) held by a Foreign Corporation, which is paid by an individual who has leased the land or house, etc. for the purpose of using it as the individual's own residence or the relative's residence.

一the Foreign Corporation has submitted a written notice pursuant to the provisions of Article 149, paragraph (1) or paragraph (2) (Notification of Becoming a Foreign Ordinary Corporation) or Article 150, paragraph (4) or paragraph (5) (Notification of Commencement, etc. of Profit-Making Business by Public Interest Corporations, etc. or Associations or Foundations without Juridical Personality) of the Corporation Tax Act;

二where the Foreign Corporation is one that is to make a registration pursuant to the provisions of Article 933, paragraph (1) (Registration of a Foreign Company) of the Companies Act or Article 37, paragraph (1) (Registration of Foreign Corporations) of the Civil Code, the Foreign Corporation has made the registration (in the case of a Foreign Corporation that has made a registration pursuant to the provisions of Article 933, paragraph (1) of the Companies Act and that has a permanent establishment (limited to one listed in Article 2, paragraph (1), item (viii)-4, (a) (Definitions) of the Act, or one that is provided to be a permanent establishment in a convention prescribed in the proviso to that item and that corresponds to one listed in (a) of that item), the Foreign Corporation has made the registration with regard to its business office prescribed in Article 933, paragraph (1), item (ii) of the Companies Act);

三the covered domestic source income prescribed in Article 180, paragraph (1) of the Act for which the Foreign Corporation seeks the application of the provisions of Article 180, paragraph (1) of the Act is included in the scope of income on which corporation tax is imposed pursuant to the provisions of laws and regulations concerning the corporation tax (including conventions prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Act);

四the foreign corporation has never evaded income taxes or corporation taxes by deceit or other wrongful acts;

五where, for the purpose of seeking the application of the provisions of Article 180, paragraph (1) of the Act, the Foreign Corporation presents a certificate set forth in the same paragraph to the payer of covered domestic source income prescribed in the same paragraph, the Foreign Corporation is expected to record in books, without fail, the payer's name and domicile, office, place of business or any other place of payment of the relevant covered domestic source income, and the date on which the certificate is presented.

一the corporation's name, the location of its head office or principal office, and corporate number;

二the name and location of the office, place of business or any other place equivalent thereto of the corporation prescribed in Article 17, item (i) (Place for Tax Payment for Foreign Corporations) of the Corporation Tax Act (if there are two or more of these, the principal one; referred to as the "office, etc. at the place for tax payment" in paragraph (1), item (i) of the following Article), and the name of the person representative of or any other person responsible for that office, etc.;

三the date on which the written notice prescribed in item (i) of the preceding Article has been submitted and the date on which the registration prescribed in item (ii) of the same Article has been made (in the case of a corporation that is unable to make the registration, the detailed statement of the reasons why it is unable to do so);

四the outline of the circumstances where the corporation satisfies the requirement listed in item (iii) of the preceding Article;

五the statement that the corporation will keep the records set forth in item (v) of the preceding Article without fail;

六where the contents of the business currently conducted by the corporation through a permanent establishment are different from the contents of that business as of the time when the written notice was submitted pursuant to the provisions of item (i) of the preceding Article, the outline of the business currently conducted;

七the name of the payer of the principal one of the covered domestic source income for which the corporation seeks the application of the provisions of Article 180, paragraph (1) of the Act by way of the certificate and which is prescribed in that paragraph, the payer's domicile, office, place of business or any other place of payment of the covered domestic source income and the recipient of the payment, as well as the type of the covered domestic source income and the period during which payment of the covered domestic source income is expected;

八the circumstances where the domestic source income for which the corporation seeks the application of the provisions of Article 180, paragraph (1) of the Act by way of the certificate falls under the covered domestic source income of the corporation prescribed in that paragraph;

九other matters useful for reference purposes.

一the name and location of the corporation's office, etc. at the place for tax payment, and the name of the person representative of or any other person responsible for that office, etc.;

二the detailed statement of the circumstances where the corporation has ceased to satisfy the requirements listed in the items of Article 304 (Requirements Allowing the Special Provisions on Taxation to Be Applied to a Foreign Corporation) or ceased to have a permanent establishment;

三the name of the payer of domestic source income to whom the corporation has presented the certificate, and the payer's domicile, office, place of business or any other place of payment of the relevant domestic source income;

四other matters useful for reference purposes.