# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百三十条 (Article 330) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-330. 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: 第三百三十条 (Article 330)（非居住者が源泉徴収の免除を受けるための要件） — address `art-330` - 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-330 - 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. --- ### 第三百三十条（非居住者が源泉徴収の免除を受けるための要件） — (Requirements Allowing a Nonresident to Be Exempt from Withholding) caption: Ministry of Justice translation — Japanese Law Translation Database System art-330 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-330 **第一項** 法第二百十四条第一項（源泉徴収を要しない非居住者の国内源泉所得）に規定する政令で定める要件は、次に掲げる要件とする。 art-330/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-330/par-1 The requirements specified by Cabinet Order prescribed in Article 214, paragraph (1) (Domestic Source Income of Nonresidents Which Is Exempt from Withholding) of the Act are to be the following requirements: Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "The requirements specified by Cabinet Order prescribed in Article 214, paragraph (1) (Domestic Source Income of Nonresidents Exempt from Withholding) of the Act are to be the following requirements:" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb **一** 法第二百二十九条（開業等の届出）の規定による届出書を提出していること。 art-330/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-330/par-1/item-1 the nonresident has submitted a written notice pursuant to the provisions of Article 229 (Business Commencement Report) of the Act; Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "the nonresident has submitted a written notice pursuant to the provisions of Article 229 (Notice of Commencement of Business, etc.) of the Act;" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb **二** 納税地に現住しない非居住者については、その者が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしていること。 art-330/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-330/par-1/item-2 in the case of a nonresident who does not currently reside in the vicinity of the place for tax payment, the nonresident has given notice about the tax agent pursuant to the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes; Ministry of Justice translation — Japanese Law Translation Database System **三** その年の前年分の所得税に係る確定申告書を提出していること。 art-330/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-330/par-1/item-3 the nonresident has submitted a tax return for the income tax for the year preceding the relevant year; Ministry of Justice translation — Japanese Law Translation Database System **四** 法第二百十四条第一項の規定の適用を受けようとする同項に規定する対象国内源泉所得が、法その他所得税に関する法令（法第二条第一項第八号の四ただし書（定義）に規定する条約を含む。）の規定により法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税を課される所得のうちに含まれるものであること。 art-330/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-330/par-1/item-4 the covered domestic source income prescribed in Article 214, paragraph (1) of the Act for which the application of the provisions of that paragraph is sought is included in income that is subject to income taxes imposed on aggregate income prescribed in Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act pursuant to the provisions of the Act and other laws and regulations concerning income tax (including the conventions prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 (Definitions) of the Act); machine translation, not official **五** 偽りその他不正の行為により所得税を免れたことがないこと。 art-330/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-330/par-1/item-5 the nonresident has never evaded the income tax by deception or other wrongful acts; Ministry of Justice translation — Japanese Law Translation Database System **六** 法第二百十四条第一項の規定の適用を受けるために同項の証明書を同項に規定する対象国内源泉所得の支払者に提示する場合において、当該支払者の氏名又は名称及びその住所、事務所、事業所その他当該対象国内源泉所得の支払の場所並びにその提示した年月日を帳簿に記録することが確実であると見込まれること。 art-330/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-330/par-1/item-6 where, for the purpose of seeking the application of the provisions of Article 214, paragraph (1) of the Act, the Nonresident presents the certificate set forth in that paragraph to the payer of the covered domestic source income prescribed in that paragraph, the Nonresident is expected to record in the books, without fail, the payer's name and domicile, office, place of business or any other place of payment of the covered domestic source income, and the date on which the certificate is presented. machine translation, not official --- ## Cites - art-330/par-1: 法第二百十四条第一項 → 所得税法 第二百十四条第一項 (Article 214, paragraph (1)), art-214/par-1 — https://japanlaw.org/en/income-tax-act/art-214/par-1 (e-Gov law ID 340AC0000000033) - art-330/par-1/item-1: 法第二百二十九条 → 所得税法 第二百二十九条 (Article 229), art-229 — https://japanlaw.org/en/income-tax-act/art-229 (e-Gov law ID 340AC0000000033) - art-330/par-1/item-2: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-117/par-2 (e-Gov law ID 337AC0000000066) - art-330/par-1/item-4: 法第二百十四条第一項 → 所得税法 第二百十四条第一項 (Article 214, paragraph (1)), art-214/par-1 — https://japanlaw.org/en/income-tax-act/art-214/par-1 (e-Gov law ID 340AC0000000033) - art-330/par-1/item-4: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033) - art-330/par-1/item-4: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033) - art-330/par-1/item-6: 法第二百十四条第一項 → 所得税法 第二百十四条第一項 (Article 214, paragraph (1)), art-214/par-1 — https://japanlaw.org/en/income-tax-act/art-214/par-1 (e-Gov law ID 340AC0000000033) ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三百三十一条第一項第三号（非居住者が源泉徴収の免除を受けるための手続等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1/item-3 - 所得税法施行令 第三百三十一条第一項第四号（非居住者が源泉徴収の免除を受けるための手続等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1/item-4 - 所得税法施行令 第三百三十一条第一項第五号（非居住者が源泉徴収の免除を受けるための手続等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1/item-5 - 所得税法施行令 第三百三十三条第一項第二号（非居住者が源泉徴収の免除の要件に該当しなくなつた場合の手続等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-333/par-1/item-2 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-11-07 - 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 (所得税法施行令), Article 330, paragraph (1) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act (所得税法施行令), Article 330, paragraph (1), item (i) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), 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-20261106T173921-085, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, 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