Chapter IV Withholding on the Income of Nonresidents
第四章 非居住者の所得に係る源泉徴収
第七十七条の七（源泉徴収を要しない非居住者の受ける国内源泉所得に係る公示の方法等）
Public notice pursuant to the provisions of Article 214, paragraph (5) (Domestic Source Income Received by Nonresidents that Is Exempt from Withholding) of the Act is to be given by publishing matters listed in the items of the following paragraph in the Official Gazette.
法第二百十四条第五項（源泉徴収を要しない非居住者の受ける国内源泉所得）の規定による公示は、次項各号に掲げる事項を官報に掲載して行うものとする。
The matters specified by Ministry of Finance Order as prescribed in Article 214, paragraph (5) of the Act are as follows:
法第二百十四条第五項に規定する財務省令で定める事項は、次に掲げる事項とする。
the name of the person who made a notification or received a notice as prescribed in Article 214, paragraph (5) of the Act;
法第二百十四条第五項に規定する届出をした者又は通知を受けた者の氏名
the name and location of the office, etc. of the person prescribed in the preceding item that is located in Japan and that is prescribed in Article 331, paragraph (1), item (ii) (Procedures Required When a Nonresident Seeks an Exemption from Withholding) of the Order and the names of the representative and any other responsible persons thereof;
the validity period set forth in Article 214, paragraph (6), item (i) of the Act.
法第二百十四条第六項第一号の有効期限
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)