# 所得税法 / Income Tax Act — 第二百十五条 (Article 215) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-215. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第二百十五条 (Article 215)（非居住者の人的役務の提供による給与等に係る源泉徴収の特例） — address `art-215` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-215 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-215 - Every provision below carries its address and both URLs 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. --- ### 第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例） — (Special Provisions on Withholding from Salary or Other Wages for Personal Services Provided by Nonresidents) caption: Ministry of Justice translation — Japanese Law Translation Database System art-215 · https://japanlaw.org/en/income-tax-act/art-215 · https://japanlaw.org/l/340AC0000000033/art-215 **第一項** 国内において第百六十一条第一項第六号（国内源泉所得）に規定する事業を行う非居住者又は外国法人が同号に掲げる対価につき第二百十二条第一項（源泉徴収義務）の規定により所得税を徴収された場合には、政令で定めるところにより、当該非居住者又は外国法人が当該所得税を徴収された対価のうちから当該事業のために人的役務の提供をする非居住者に対してその人的役務の提供につき支払う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について、その支払の際、第二百十二条第一項の規定による所得税の徴収が行われたものとみなす。 art-215/par-1 · https://japanlaw.org/en/income-tax-act/art-215/par-1 · https://japanlaw.org/l/340AC0000000033/art-215/par-1 If income taxes are withheld pursuant to Article 212, paragraph (1) (Obligation to Withhold Taxes) from the compensation as set forth in Article 161, paragraph (1), item (vi) (Domestic Source Income) of a Nonresident or Foreign Corporation that conducts business as prescribed in that item in Japan, the income taxes under Article 212, paragraph (1) are deemed, pursuant to Cabinet Order, to be withheld at the time of payment from the salary or remuneration as set forth in Article 161, paragraph (1), item (xii), (a) or (c) which the Nonresident or Foreign Corporation pays a Nonresident providing it with personal services that benefit the business for providing it with those personal services, out of the compensation from which that income tax has been withheld pursuant to Article 212, paragraph (1). machine translation, not official --- ## Cites - art-215/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6 - art-215/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-212/par-1 - art-215/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第五十三条第一項第五号（還付を受ける場合の源泉徴収税額等の明細書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-53/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-5 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十八条第七項（源泉徴収義務等） — https://japanlaw.org/en/reconstruction-funding-act/art-28/par-7 · https://japanlaw.org/l/423AC0000000117/art-28/par-7 - 法人税法 第百四十四条第一項（外国法人に係る所得税額の控除） — https://japanlaw.org/en/corporation-tax-act/art-144/par-1 · https://japanlaw.org/l/340AC0000000034/art-144/par-1 - 租税特別措置法 第四十一条の二十二第二項第一号（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2/item-1 - 租税特別措置法 第四十一条の二十二第二項第三号（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2/item-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-014, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05