# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百二十三条 (Article 323) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-323. 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: 第三百二十三条 (Article 323)（報酬又は料金に係る源泉徴収の免除を受ける者の要件） — address `art-323` - 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-323 - 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. --- ### 第三百二十三条（報酬又は料金に係る源泉徴収の免除を受ける者の要件） — Requirements Allowing a Person to Be Exempt from Withholding on Remuneration or Fees caption: machine translation, not official art-323 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-323 **第一項** 法第二百六条第一項（源泉徴収を要しない報酬又は料金）に規定する政令で定める要件は、同項に規定する報酬又は料金の支払を受ける居住者が当該報酬又は料金をその備え付ける帳簿に明確に記録していることのほか、次のいずれか一に該当することとする。 art-323/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-323/par-1 The requirements specified by Cabinet Order prescribed in Article 206, paragraph (1) (Remuneration or Fees Exempt from Withholding) of the Act are to be that a Resident who receives payment of the remuneration or fees prescribed in that paragraph clearly records those remuneration or fees in the books that the Resident keeps, and in addition, that the Resident falls under any one of the following: machine translation, not official **一** 映画又はレコード（録音のテープ及びワイヤーを含む。）の製作を主たる事業としていること。 art-323/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-323/par-1/item-1 the Resident has the production of motion pictures or records (including recording tapes and wires) as the Resident's main business; machine translation, not official **二** 自ら主催してその所有する劇場において定期的に演劇の公演を行なつていること。 art-323/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-323/par-1/item-2 the Resident regularly gives theatrical performances, sponsored by the Resident, at a theater owned by the Resident; machine translation, not official **三** 自ら主催して興行場において定期的に演劇の公演を行なうことを主たる事業としていること。 art-323/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-323/par-1/item-3 the Resident has as the main business regularly giving theatrical performances, sponsored by the Resident, at an entertainment venue; machine translation, not official **四** 主として自己に専属する芸能人をもつて演劇の製作及びその製作した演劇の公演を行なうことを主たる事業としていること。 art-323/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-323/par-1/item-4 the Resident has as the main business producing plays, mainly with entertainers exclusively engaged by the Resident, and giving performances of the plays so produced. machine translation, not official --- ## Cites - art-323/par-1: 法第二百六条第一項 → 所得税法 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/en/income-tax-act/art-206/par-1 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第三百二十四条第一項第三号（報酬又は料金に係る源泉徴収の免除を受けるための手続） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-324/par-1/item-3 --- ## 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 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06