# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百三十一条 (Article 331) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-331. 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: 第三百三十一条 (Article 331)（非居住者が源泉徴収の免除を受けるための手続等） — address `art-331` - 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-331 - 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. --- ### 第三百三十一条（非居住者が源泉徴収の免除を受けるための手続等） — (Procedures Required When a Nonresident Seeks an Exemption from Withholding) caption: Ministry of Justice translation — Japanese Law Translation Database System art-331 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-331 **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）の証明書の交付を受けようとする者は、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。 art-331/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1 A person who wishes to obtain a certificate set forth in Article 214, paragraph (1) (Domestic Source Income of Nonresidents Which Is 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: Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "A person who wishes to obtain a certificate set forth in Article 214, paragraph (1) (Domestic Source Income of Nonresidents 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:" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb **一** その者の氏名及び住所並びに国内に居所があるときは当該居所 art-331/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1/item-1 the person's name and domicile, as well as the person's residence in Japan, if any; Ministry of Justice translation — Japanese Law Translation Database System **二** その者の恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。第三百三十三条第一項第一号（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）において「国内にある事務所等」という。）の名称及び所在地並びにその代表者その他の責任者の氏名並びに国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が当該責任者と異なるときは、納税管理人の氏名 art-331/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1/item-2 the name and location of the office, place of business, or any similar place related to the business conducted through the person's permanent establishment (or, if there are two or more of them, the principal one of them; hereinafter referred to as the "office, etc. in Japan" in Article 333, paragraph (1), item (i) (Procedures Required When a Nonresident No Longer Satisfies the Eligibility Requirements for Exemption from Withholding)), as well as the name of its representative or any other person responsible for it, and the name of the tax agent if the tax agent designated in the notice pursuant to the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is not that responsible person; machine translation, not official **三** 前条第一号に規定する届出書を提出した年月日 art-331/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1/item-3 the date on which the written notice prescribed in item (i) of the preceding Article has been submitted; Ministry of Justice translation — Japanese Law Translation Database System **四** 前条第四号に掲げる要件に該当する事情の概要 art-331/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1/item-4 the outline of the circumstances whereby the person satisfies the requirement listed in item (iv) of the preceding Article; Ministry of Justice translation — Japanese Law Translation Database System **五** 前条第六号の記録を確実に行う旨 art-331/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1/item-5 a statement to the effect that the person will keep the records set forth in item (vi) of the preceding Article without fail; Ministry of Justice translation — Japanese Law Translation Database System **六** 当該証明書により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のうち主たるものの支払者の氏名又は名称、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及びその支払の宛先並びに当該対象国内源泉所得の種類及び当該対象国内源泉所得の支払を受ける見込期間 art-331/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1/item-6 the name of the payer of the principal one of the covered domestic source income prescribed in Article 214, paragraph (1) of the Act for which the person seeks the application of the provisions of that paragraph by way of the certificate, the payer's domicile, office, place of business or any other place of payment of the covered domestic source income and the recipient of the payment, as well as the type of the covered domestic source income and the period during which payment of the covered domestic source income is expected; machine translation, not official **七** 当該証明書により法第二百十四条第一項の規定の適用を受けようとする国内源泉所得がその者の同項に規定する対象国内源泉所得に該当する事情 art-331/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1/item-7 the circumstances under which the domestic source income for which the person seeks the application of the provisions of Article 214, paragraph (1) of the Act by way of the certificate falls under the person's covered domestic source income prescribed in that paragraph; machine translation, not official **八** その他参考となるべき事項 art-331/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1/item-8 other matters useful for reference purposes. machine translation, not official **第二項** 第三百五条第二項及び第三項（外国法人が課税の特例の適用を受けるための手続等）の規定は、非居住者に係る法第二百十四条第一項の証明書について準用する。 art-331/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-2 The provisions of Article 305, paragraph (2) and paragraph (3) (Procedures Required When a Foreign Corporation Seeks the Application of the Special Provisions on Taxation) apply mutatis mutandis to the certificate set forth in Article 214, paragraph (1) of the Act for a nonresident. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-331/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-331/par-1/item-2: 第三百三十三条第一項第一号 → 所得税法施行令 第三百三十三条第一項第一号 (Article 333, paragraph (1), item (i)), art-333/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-333/par-1/item-1 - art-331/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-331/par-1/item-3: 前条第一号 → 所得税法施行令 第三百三十条第一項第一号 (Article 330, paragraph (1), item (i)), art-330/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-330/par-1/item-1 - art-331/par-1/item-4: 前条第四号 → 所得税法施行令 第三百三十条第一項第四号 (Article 330, paragraph (1), item (iv)), art-330/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-330/par-1/item-4 - art-331/par-1/item-5: 前条第六号 → 所得税法施行令 第三百三十条第一項第六号 (Article 330, paragraph (1), item (vi)), art-330/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-330/par-1/item-6 - art-331/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) - art-331/par-1/item-7: 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-331/par-2: 第三百五条第二項 → 所得税法施行令 第三百五条第二項 (Article 305, paragraph (2)), art-305/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-305/par-2 - art-331/par-2: 第三項 → 所得税法施行令 第三百五条第三項 (Article 305, paragraph (3)), art-305/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-305/par-3 - art-331/par-2: 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 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三百三十三条第二項（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-2 - 所得税法施行令 附則第十五条第一項（非居住者が源泉徴収の免除を受けるための手続等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-145/art-15/par-1 - 所得税法施行規則 第七十七条の七第二項第二号（源泉徴収を要しない非居住者の受ける国内源泉所得に係る公示の方法等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-7/par-2/item-2 (e-Gov law ID 340M50000040011) --- ## 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 331, 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 — 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 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06