# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百二十四条 (Article 324)
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- 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: 第三百二十四条 (Article 324)（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） — address `art-324`
- 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-324
- 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.
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### 第三百二十四条（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） — Procedures for Obtaining an Exemption from Withholding on Remuneration or Fees
caption: machine translation, not official
art-324 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-324
**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）の証明書の交付を受けようとする居住者は、次に掲げる事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。ただし、既に当該証明書の交付を受けている者が更に追加して当該証明書の交付を受けようとする場合には、第二号及び第三号に掲げる事項の記載は、省略することができる。
art-324/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-324/par-1
A Resident who wishes to obtain a certificate set forth in Article 206, paragraph (1) (Remuneration or Fees Exempt from Withholding) of the Act must submit a written application stating the following matters to the competent district director with jurisdiction over the place for tax payment. However, where a person who has already obtained the certificate wishes to additionally obtain the certificate, the statement of the matters listed in items (ii) and (iii) may be omitted.
machine translation, not official
**一** その者の氏名及び住所（国内に住所がないときは、居所）
art-324/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-324/par-1/item-1
the person's name and domicile (or residence, where the person has no domicile in Japan);
machine translation, not official
**二** 法第二百六条第一項に規定する報酬又は料金がその者の備え付ける帳簿に明確に記録されていることの事実の詳細
art-324/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-324/par-1/item-2
the detailed statement of the fact that the remuneration or fees prescribed in Article 206, paragraph (1) of the Act are clearly recorded in the books kept by the person;
machine translation, not official
**三** その者が現に行つている事業の概要及び前条各号の要件のいずれかに該当する事情の詳細
art-324/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-324/par-1/item-3
the outline of the business that the person is actually conducting and the detailed statement of the circumstances under which the person falls under any of the requirements in the items of the preceding Article;
machine translation, not official
**四** 交付を受けようとする当該証明書の部数及び当該証明書を二部以上必要とするときは、その必要とする事情の詳細
art-324/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-324/par-1/item-4
the number of copies of the certificate that the person wishes to obtain and, where two or more copies of the certificate are required, the detailed statement of the reasons why they are required;
machine translation, not official
**五** その他参考となるべき事項
art-324/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-324/par-1/item-5
other matters useful for reference purposes.
machine translation, not official
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## Cites
- art-324/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)
- art-324/par-1: 第二号 → 所得税法施行令 第三百二十四条第一項第二号 (Article 324, paragraph (1), item (ii)), art-324/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-324/par-1/item-2
- art-324/par-1: 第三号 → 所得税法施行令 第三百二十四条第一項第三号 (Article 324, paragraph (1), item (iii)), art-324/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-324/par-1/item-3
- art-324/par-1/item-2: 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)
- art-324/par-1/item-3: 前条 → 所得税法施行令 第三百二十三条 (Article 323), art-323 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-323
## Cited by
2 provisions cite 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（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
- 所得税法施行令 附則第十四条第一項（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-145/art-14/par-1
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## 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