# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百二十条 (Article 320) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-320. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三百二十条 (Article 320)（報酬、料金、契約金又は賞金に係る源泉徴収） — address `art-320` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-320 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三百二十条（報酬、料金、契約金又は賞金に係る源泉徴収） — Withholding from Remuneration or Fees, Contract Money, or Monetary Awards caption: machine translation, not official art-320 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-320 **第一項** 法第二百四条第一項第一号（源泉徴収義務）に規定する政令で定める報酬又は料金は、テープ若しくはワイヤーの吹込み、脚本、脚色、翻訳、通訳、校正、書籍の装てい、速記、版下（写真製版用写真原板の修整を含むものとし、写真植字を除くものとする。）若しくは雑誌、広告その他の印刷物に掲載するための写真の報酬若しくは料金、技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるものの使用料、技芸、スポーツその他これらに類するものの教授若しくは指導若しくは知識の教授の報酬若しくは料金又は金融商品取引法第二十八条第六項（通則）に規定する投資助言業務に係る報酬若しくは料金とする。 art-320/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-1 The remuneration or fees specified by Cabinet Order prescribed in Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes) of the Act are to be remuneration or fees for the recording onto tapes or wires, scripts, dramatization, translation, interpretation, proofreading, bookbinding design, shorthand, printing plates (including the retouching of photographic originals for photoengraving, but excluding phototypesetting) or photographs for publication in magazines, advertisements or other printed matter, royalties for rights relating to technology, production methods using special technology or things equivalent to these, remuneration or fees for teaching or instruction in artistic skills, sports or things similar to these or for the teaching of knowledge, or remuneration or fees relating to the investment advisory business prescribed in Article 28, paragraph (6) (General Provisions) of the Financial Instruments and Exchange Act. machine translation, not official **第二項** 法第二百四条第一項第二号に規定する政令で定める者は、計理士、会計士補、企業診断員（企業経営の改善及び向上のための指導を行う者を含む。）、測量士補、建築代理士（建築代理士以外の者で建築に関する申請若しくは届出の書類を作成し、又はこれらの手続を代理することを業とするものを含む。）、不動産鑑定士補、火災損害鑑定人若しくは自動車等損害鑑定人（自動車又は建設機械に係る損害保険契約（保険業法第二条第四項（定義）に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者の締結したこれに類する保険契約をいう。）又はこれに類する共済に係る契約の保険事故又は共済事故に関して損害額の算定又はその損害額の算定に係る調査を行うことを業とする者をいう。）又は技術士補（技術士又は技術士補以外の者で技術士の行う業務と同一の業務を行う者を含む。）とする。 art-320/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-2 The persons specified by Cabinet Order prescribed in Article 204, paragraph (1), item (ii) of the Act are to be licensed accountants, assistant certified public accountants, business consultants (including persons who give guidance for the improvement and enhancement of business management), assistant surveyors, architectural agents (including persons other than architectural agents who make a business of preparing documents of applications or notifications relating to construction or acting as agents in those procedures), assistant real estate appraisers, fire damage appraisers or automobile, etc. damage appraisers (meaning persons who make a business of calculating the amount of damage, or conducting investigations for calculating the amount of damage, with regard to an insured event or mutual aid event of a casualty insurance policy relating to automobiles or construction machinery (meaning an insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) (Definitions) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, or a similar insurance policy concluded by a small amount and short term insurer prescribed in paragraph (18) of that Article) or a contract relating to mutual aid similar to such a policy), or assistant professional engineers (including persons other than professional engineers or assistant professional engineers who perform the same work as that performed by professional engineers). machine translation, not official **第三項** 法第二百四条第一項第四号に規定する政令で定める者は、プロサッカーの選手、プロテニスの選手、プロレスラー、プロゴルファー、プロボウラー、自動車のレーサー、自転車競技の選手、小型自動車競走の選手又はモーターボート競走の選手とし、同号に規定するモデルには、雑誌、広告その他の印刷物にその容姿を掲載させて報酬を受ける者を含むものとする。 art-320/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-3 The persons specified by Cabinet Order prescribed in Article 204, paragraph (1), item (iv) of the Act are to be professional soccer players, professional tennis players, professional wrestlers, professional golfers, professional bowlers, automobile racers, bicycle racers, small automobile racers or motorboat racers, and the models prescribed in that item are to include persons who receive remuneration for having their appearance published in magazines, advertisements or other printed matter. machine translation, not official **第四項** 法第二百四条第一項第五号に規定する政令で定める芸能は、音楽、音曲、舞踊、講談、落語、浪曲、漫談、漫才、腹話術、歌唱、奇術、曲芸又は物まねとし、同号に規定する政令で定めるものは、映画若しくは演劇の製作、振付け（剣技指導その他これに類するものを含む。）、舞台装置、照明、撮影、演奏、録音（擬音効果を含む。）、編集、美粧又は考証とする。 art-320/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-4 The performing arts specified by Cabinet Order prescribed in Article 204, paragraph (1), item (v) of the Act are to be music, ongyoku traditional songs, dance, kodan storytelling, rakugo comic storytelling, rokyoku narrative singing, comic monologue, comic dialogue, ventriloquism, singing, magic, acrobatics or impersonation, and those specified by Cabinet Order prescribed in that item are to be the production of motion pictures or plays, choreography (including sword-fight instruction and the like), stage setting, lighting, photography, musical performance, recording (including sound effects), editing, make-up or historical research. machine translation, not official **第五項** 法第二百四条第一項第五号に規定する政令で定める芸能人は、映画若しくは演劇の俳優、映画監督若しくは舞台監督（プロジューサーを含む。）、演出家、放送演技者、音楽指揮者、楽士、舞踊家、講談師、落語家、浪曲師、漫談家、漫才家、腹話術師、歌手、奇術師、曲芸師又は物まね師とする。 art-320/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-5 The entertainers specified by Cabinet Order prescribed in Article 204, paragraph (1), item (v) of the Act are to be motion picture or theater actors, motion picture directors or stage directors (including producers), directors, broadcast performers, music conductors, musicians, dancers, kodan storytellers, rakugo comic storytellers, rokyoku narrative singers, comic monologists, comic dialogue performers, ventriloquists, singers, magicians, acrobats or impersonators. machine translation, not official **第六項** 法第二百四条第一項第七号に規定する政令で定める契約金は、職業野球の選手その他一定の者に専属して役務の提供をする者で、当該一定の者のために役務を提供し、又はそれ以外の者のために役務を提供しないことを約することにより一時に受ける契約金とする。 art-320/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-6 The contract money specified by Cabinet Order prescribed in Article 204, paragraph (1), item (vii) of the Act is to be contract money received at one time by a person who provides services exclusively for a certain person, such as a professional baseball player, by agreeing to provide services for that certain person or not to provide services for any person other than that person. machine translation, not official **第七項** 法第二百四条第一項第八号に規定する広告宣伝のための賞金で政令で定めるものは、事業の広告宣伝のために賞として支払う金品その他の経済上の利益（旅行その他役務の提供を内容とするもので、金品との選択をすることができないものとされているものを除く。）とし、同号に規定する馬主が受ける競馬の賞金で政令で定めるものは、第二百九十八条第九項（内国法人に係る所得税の課税標準）に規定する賞金とする。 art-320/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-7 The monetary awards for advertisement specified by Cabinet Order prescribed in Article 204, paragraph (1), item (viii) of the Act are to be money, goods or other economic benefits paid as an award for the purpose of business advertisement (excluding benefits given in the form of travel or other provision of services in lieu of which money or goods may not be chosen), and the horse racing monetary awards received by a horse owner specified by Cabinet Order prescribed in that item are to be the monetary awards prescribed in Article 298, paragraph (9) (Tax Base for a Domestic Corporation's Income Tax). machine translation, not official --- ## Cites - art-320/par-1: 法第二百四条第一項第一号 → 所得税法 第二百四条第一項第一号 (Article 204, paragraph (1), item (i)), art-204/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-320/par-1: 金融商品取引法第二十八条第六項 → 金融商品取引法 第二十八条第六項 (Article 28, paragraph (6)), art-28/par-6 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-28/par-6 (e-Gov law ID 323AC0000000025) - art-320/par-2: 法第二百四条第一項第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-320/par-2: 保険業法第二条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - art-320/par-2: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection - art-320/par-2: 同条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection - art-320/par-3: 法第二百四条第一項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-4 (e-Gov law ID 340AC0000000033) - art-320/par-4: 法第二百四条第一項第五号 → 所得税法 第二百四条第一項第五号 (Article 204, paragraph (1), item (v)), art-204/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-5 (e-Gov law ID 340AC0000000033) - art-320/par-5: 法第二百四条第一項第五号 → 所得税法 第二百四条第一項第五号 (Article 204, paragraph (1), item (v)), art-204/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-5 (e-Gov law ID 340AC0000000033) - art-320/par-6: 法第二百四条第一項第七号 → 所得税法 第二百四条第一項第七号 (Article 204, paragraph (1), item (vii)), art-204/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-7 (e-Gov law ID 340AC0000000033) - art-320/par-7: 法第二百四条第一項第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-8 (e-Gov law ID 340AC0000000033) - art-320/par-7: 第二百九十八条第九項 → 所得税法施行令 第二百九十八条第九項 (Article 298, paragraph (9)), art-298/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-298/par-9 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第七条第一項（報酬、料金等に係る源泉徴収に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-7/par-1 - 所得税法施行令 附則第六項 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3472-227/par-6 - 所得税法施行令 附則第六条第一項（報酬、料金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3522-64/art-6/par-1 - 所得税法施行令 附則第八条第一項（報酬、料金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4052-85/art-8/par-1 - 所得税法施行令 附則第二十条第一項（報酬、料金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-20/par-1 - 所得税法施行令 附則第二十条第二項（報酬、料金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-20/par-2 - 所得税法施行令 附則第六条第一項（報酬、料金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-6/par-1 - 所得税法施行規則 附則第四項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3429-25/par-4 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-105, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-105, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06