# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百二十八条 (Article 328)

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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: 第三百二十八条 (Article 328)（源泉徴収を要しない国内源泉所得） — address `art-328`
- 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-328
- 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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### 第三百二十八条（源泉徴収を要しない国内源泉所得） — (Domestic Source Income Exempt from Withholding)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-328 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-328</sup>

  **第一項**  法第二百十二条第一項（源泉徴収義務）に規定する政令で定める国内源泉所得は、次に掲げる国内源泉所得とする。
  <sup>art-328/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-328/par-1</sup>
  The domestic source income specified by Cabinet Order prescribed in Article 212, paragraph (1) (Obligation to Withhold Taxes) of the Act is to be any of the following types of domestic source income:
  <sup>machine translation, not official</sup>

    **一**  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に係る法第百六十一条第一項第六号又は第十二号イ（国内源泉所得）に掲げる対価又は報酬で不特定多数の者から支払われるもの
    <sup>art-328/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-328/par-1/item-1</sup>
    consideration or remuneration listed in Article 161, paragraph (1), item (vi) or item (xii), (a) (Domestic Source Income) of the Act for the provision of the services of motion picture or theatre actors, musicians and any other entertainers, or professional athletes, which is paid by many and unspecified persons;
    <sup>machine translation, not official</sup>

    **二**  非居住者又は外国法人が有する土地若しくは土地の上に存する権利又は家屋（以下この号において「土地家屋等」という。）に係る法第百六十一条第一項第七号に掲げる対価で、当該土地家屋等を自己又はその親族の居住の用に供するために借り受けた個人から支払われるもの
    <sup>art-328/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-328/par-1/item-2</sup>
    consideration listed in Article 161, paragraph (1), item (vii) of the Act for the land or any right on land or a house (hereinafter referred to as "land or house, etc." in this item) held by a Nonresident or Foreign Corporation, which is paid by an individual who has leased the land or house, etc. for the purpose of using it as the individual's own residence or the residence of the individual's relatives;
    <sup>machine translation, not official</sup>

    **三**  法第百六十九条（分離課税に係る所得税の課税標準）に規定する非居住者に対し支払われる法第百六十一条第一項第十二号イ又はハに掲げる給与又は報酬で、その者が法第百七十二条（給与等につき源泉徴収を受けない場合の申告納税等）の規定によりその支払の時までに既に納付した所得税の額の計算の基礎とされたもの
    <sup>art-328/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-328/par-1/item-3</sup>
    salaries or remuneration listed in Article 161, paragraph (1), item (xii), (a) or (c) of the Act to be paid to a Nonresident prescribed in Article 169 (Income Tax Base for Separate Taxation) of the Act, which was the basis of the calculation of the amount of income tax already paid by the Nonresident pursuant to the provisions of Article 172 (Filing and Payment of Taxes on Salary or Other Wages Not Subject to Withholding) of the Act by the time of payment of the salaries or remuneration.
    <sup>machine translation, not official</sup>

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## Cites
- art-328/par-1: 法第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/en/income-tax-act/art-212/par-1 (e-Gov law ID 340AC0000000033)
- art-328/par-1/item-1: 法第百六十一条第一項第六号 → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-328/par-1/item-1: 第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033)
- art-328/par-1/item-2: この号 → 所得税法施行令 第三百二十八条第一項第二号 (Article 328, paragraph (1), item (ii)), art-328/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-328/par-1/item-2
- art-328/par-1/item-2: 法第百六十一条第一項第七号 → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-328/par-1/item-3: 法第百六十九条 → 所得税法 第百六十九条 (Article 169), art-169 — https://japanlaw.org/en/income-tax-act/art-169 (e-Gov law ID 340AC0000000033)
- art-328/par-1/item-3: 法第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033)
- art-328/par-1/item-3: 法第百七十二条 → 所得税法 第百七十二条 (Article 172), art-172 — https://japanlaw.org/en/income-tax-act/art-172 (e-Gov law ID 340AC0000000033)

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第三百二十八条第一項第二号（源泉徴収を要しない国内源泉所得） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-328/par-1/item-2
- 所得税法施行令 附則第五条第一項（内国法人に係る所得税の課税標準等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-5/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-20261106T173921-084, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-085, 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