# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の二十 (Article 41-20) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第四十一条の二十 (Article 41-20)（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例） — address `art-41-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-20 - 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. --- ### 第四十一条の二十（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例） — Special Provisions on Withholding at the Source for Remuneration or Fees for the Work of Hostesses or Similar Workers caption: machine translation, not official art-41-20 · https://japanlaw.org/en/special-taxation-measures-act/art-41-20 · https://japanlaw.org/l/332AC0000000026/art-41-20 **第一項** ホテル、旅館その他飲食をする場所において客に接待その他の役務の提供を行うことを業務とする者で政令で定めるもの（以下この項において「ホステス等」という。）をこれらの場所に派遣して当該業務を行わせることを内容とする事業を営む者が、当該ホステス等である居住者に対し国内においてその業務に関する報酬又は料金を支払う場合には、当該報酬又は料金は、所得税法第二百四条第一項第六号に掲げる報酬又は料金とみなして、同法の規定を適用する。 art-41-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-20/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-20/par-1 If a person operating a business of dispatching persons specified by Cabinet Order whose work is to carry out entertainment or any other provision of services for customers at hotels, inns or other places for eating and drinking (hereinafter referred to as "hostesses or similar workers" in this paragraph) to those places to have them perform that work pays remuneration or fees for that work in Japan to a resident who is such a hostess or similar worker, the provisions of the Income Tax Act apply by deeming that remuneration or those fees to be remuneration or fees listed in Article 204, paragraph (1), item (vi) of that Act. machine translation, not official **第二項** 前項の規定の適用がある場合における所得税法第二百四条第二項及び第三項の規定の適用については、同条第二項第三号中「施設の経営者」とあるのは「施設の経営者及び租税特別措置法第四十一条の二十第一項（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例）に規定する事業を営む者」と、同条第三項中「ホステス等」とあるのは「ホステス等（租税特別措置法第四十一条の二十第一項に規定するホステス等を含む。）」と、「同項」とあるのは「第一項」と読み替えるものとするほか、前項の規定の適用に関し必要な事項は、政令で定める。 art-41-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-20/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-20/par-2 With regard to the application of the provisions of Article 204, paragraphs (2) and (3) of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "operator of the facility" in paragraph (2), item (iii) of that Article is deemed to be replaced with "operator of the facility and a person operating the business prescribed in Article 41-20, paragraph (1) (Special Provisions on Withholding at the Source for Remuneration or Fees for the Work of Hostesses or Similar Workers) of the Act on Special Measures Concerning Taxation", the phrase "hostesses or similar workers" in paragraph (3) of that Article is deemed to be replaced with "hostesses or similar workers (including hostesses or similar workers prescribed in Article 41-20, paragraph (1) of the Act on Special Measures Concerning Taxation)", and the phrase "that paragraph" is deemed to be replaced with "paragraph (1)"; beyond this, necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - art-41-20/par-1: 所得税法第二百四条第一項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-6 - art-41-20/par-1: この項 → 租税特別措置法 第四十一条の二十第一項 (Article 41-20, paragraph (1)), art-41-20/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-20/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-20/par-1 - art-41-20/par-2: 第一項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1 - art-41-20/par-2: 所得税法第二百四条第二項 → 所得税法 第二百四条第二項 (Article 204, paragraph (2)), art-204/par-2 — https://japanlaw.org/en/income-tax-act/art-204/par-2 · https://japanlaw.org/l/340AC0000000033/art-204/par-2 - art-41-20/par-2: 同条第二項第三号 → 所得税法 第二百四条第二項第三号 (Article 204, paragraph (2), item (iii)), art-204/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-204/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-204/par-2/item-3 - art-41-20/par-2: 第三項 → 所得税法 第二百四条第三項 (Article 204, paragraph (3)), art-204/par-3 — https://japanlaw.org/en/income-tax-act/art-204/par-3 · https://japanlaw.org/l/340AC0000000033/art-204/par-3 - art-41-20/par-2: 前項 → 租税特別措置法 第四十一条の二十第一項 (Article 41-20, paragraph (1)), art-41-20/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-20/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-20/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十一条の二十第一項（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-20/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-20/par-1 - 租税特別措置法 第四十一条の二十第二項（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-20/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-20/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-095, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-002, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07