The provision of services specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (viii)-5 of the Act is, among the provision of services conducted as a business whose main content is the provision of services by film or stage actors, musicians or other entertainers, or professional athletes, the provision of services conducted by a foreign business operator for another business operator (excluding the provision of services conducted by that foreign business operator for unspecified and numerous persons).
法第二条第一項第八号の五に規定する政令で定める役務の提供は、映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供を主たる内容とする事業として行う役務の提供のうち、国外事業者が他の事業者に対して行う役務の提供(当該国外事業者が不特定かつ多数の者に対して行う役務の提供を除く。)とする。
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