# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百三十三条 (Article 333) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-333. 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: 第三百三十三条 (Article 333)（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） — address `art-333` - 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-333 - 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. --- ### 第三百三十三条（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） — (Procedures Required When a Nonresident No Longer Satisfies the Eligibility Requirements for Exemption from Withholding) caption: Ministry of Justice translation — Japanese Law Translation Database System art-333 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-333 **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ている者は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これを納税地の所轄税務署長に提出するとともに、その者が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく通知しなければならない。 art-333/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-333/par-1 A person who has obtained a certificate set forth in Article 214, paragraph (1) (Domestic Source Income of Nonresidents Which Is Exempt from Withholding) of the Act must, in the case prescribed in Article 214, paragraph (2) of the Act, attach the certificate to a written notice stating the following matters, submit these to the competent district director with jurisdiction over the place for tax payment, and notify the payer of domestic source income to whom the person has presented the certificate to that effect without delay: Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "A person who has obtained a certificate set forth in Article 214, paragraph (1) (Domestic Source Income of Nonresidents Exempt from Withholding) of the Act must, in the case prescribed in Article 214, paragraph (2) of the Act, attach the certificate to a written notice stating the following matters, submit these to the competent district director with jurisdiction over the place for tax payment, and notify the payer of domestic source income to whom the person has presented the certificate to that effect without delay:" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb **一** その者の国内にある事務所等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-333/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-333/par-1/item-1 the name and location of the person's office, etc. located in Japan, as well as the name of the person representative of or any other person responsible for that office, etc., 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; Ministry of Justice translation — Japanese Law Translation Database System **二** 第三百三十条各号（非居住者が源泉徴収の免除を受けるための要件）に掲げる要件に該当しないこととなり、又は恒久的施設を有しないこととなつた事情の詳細 art-333/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-333/par-1/item-2 a detailed statement of the circumstances whereby the person has ceased to satisfy the requirements listed in the items of Article 330 (Requirements Allowing a Nonresident to Be Exempt from Withholding) or ceased to have a permanent establishment; machine translation, not official **三** その者が当該証明書を提示した国内源泉所得の支払者の氏名又は名称及びその住所、事務所、事業所その他当該国内源泉所得の支払の場所 art-333/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-333/par-1/item-3 the name of the payer of domestic source income to whom the person has presented the certificate, and the payer's domicile, office, place of business or any other place of payment of the relevant domestic source income; Ministry of Justice translation — Japanese Law Translation Database System **四** その他参考となるべき事項 art-333/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-333/par-1/item-4 other matters useful for reference purposes. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項に規定する者は、同項の証明書に係る第三百三十一条第一項（非居住者が源泉徴収の免除を受けるための手続等）の申請書に記載した同項第一号又は第二号に掲げる事項に変更があつた場合には、遅滞なく、その旨を記載した届出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-333/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-333/par-2 The person prescribed in the preceding paragraph must, where there has been any change to the matters listed in Article 331, paragraph (1), item (i) or item (ii) (Procedures Required When a Nonresident Seeks an Exemption from Withholding) which are stated in a written application set forth in Article 331, paragraph (1) pertaining to a certificate set forth in the preceding paragraph, submit a written notice to that effect to the competent district director with jurisdiction over the place for tax payment without delay. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "The person prescribed in the preceding paragraph must, where there has been any change to the matters listed in Article 331, paragraph (1), item (i) or item (ii) (Procedures Required Where Nonresidents Seek Exemption from Withholding) which are stated in a written application set forth in Article 331, paragraph (1) pertaining to a certificate set forth in the preceding paragraph, submit a written notice to that effect to the competent district director with jurisdiction over the place for tax payment without delay." — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb --- ## Cites - art-333/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-333/par-1: 同条第二項 → 所得税法 第二百十四条第二項 (Article 214, paragraph (2)), art-214/par-2 — https://japanlaw.org/en/income-tax-act/art-214/par-2 (e-Gov law ID 340AC0000000033) - art-333/par-1/item-1: 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-333/par-1/item-2: 第三百三十条 → 所得税法施行令 第三百三十条 (Article 330), art-330 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-330 - art-333/par-2: 前項 → 所得税法施行令 第三百三十三条第一項 (Article 333, paragraph (1)), art-333/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-333/par-1 - art-333/par-2: 第三百三十一条第一項 → 所得税法施行令 第三百三十一条第一項 (Article 331, paragraph (1)), art-331/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1 - art-333/par-2: 同項第一号 → 所得税法施行令 第三百三十一条第一項第一号 (Article 331, paragraph (1), item (i)), art-331/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1/item-1 - art-333/par-2: 第二号 → 所得税法施行令 第三百三十一条第一項第二号 (Article 331, paragraph (1), item (ii)), art-331/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-331/par-1/item-2 ## Cited by 2 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二号（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-2 - 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 --- ## 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 333, 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 333, paragraph (2) — 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