# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の二十二 (Article 41-22) - 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: 第四十一条の二十二 (Article 41-22)（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） — address `art-41-22` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-22 - 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. --- ### 第四十一条の二十二（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） — (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services) caption: Ministry of Justice translation — Japanese Law Translation Database System art-41-22 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22 · https://japanlaw.org/l/332AC0000000026/art-41-22 **第一項** 国内において所得税法第百六十一条第一項第六号に規定する事業（映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供（以下この項及び第三項において「芸能人等の役務提供」という。）を主たる内容とする事業に限る。）を行う非居住者又は外国法人（国内に居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するものを除く。）で、芸能人等の役務提供に係る同号に掲げる対価につき同法第二条第一項第八号の四ただし書に規定する条約（以下この項において「租税条約」という。）の規定により所得税が免除されるもの（国内に恒久的施設（当該租税条約に定める恒久的施設をいう。以下この項において同じ。）を有しないこと又はその対価がその国内に有する恒久的施設に帰せられないことを要件として所得税が免除されるものに限る。以下この項及び第三項において「免税芸能法人等」という。）が、国外においてその所得税を免除される対価のうちから次の各号に掲げる者に対して当該各号に定める給与若しくは報酬又は対価（以下この条において「芸能人等の役務提供報酬」という。）を支払うときは、当該免税芸能法人等は、その支払の際、当該芸能人等の役務提供報酬の額に百分の二十の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月末日までに、これを国に納付しなければならない。 art-41-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1 Where a nonresident or foreign corporation (excluding a nonresident having a residence in Japan or a foreign corporation having an office, place of business or any other business facility equivalent thereto in Japan) engaged in conducting, in Japan, the business prescribed in Article 161, paragraph (1), item (vi) of the Income Tax Act (limited to a business that is mainly intended to provide the services of motion picture or theatre artistes, musicians and any other entertainers, or professional athletes (hereinafter referred to in this paragraph and paragraph (3) as the "provision of services by entertainers, etc.")), which is exempt from income tax pursuant to the provisions of a treaty prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Act (hereinafter referred to in this paragraph as a "tax treaty") with respect to the consideration listed in Article 161, paragraph (1), item (vi) of the Act for the provision of services by entertainers, etc. (such nonresident or foreign corporation is limited to those to be exempt from income tax on condition that the nonresident or foreign corporation has no permanent establishments (meaning permanent establishments specified by the tax treaty; hereinafter the same applies in this paragraph) in Japan or that the consideration to be received by the nonresident or foreign corporation is not attributed to their or its permanent establishments located in Japan; hereinafter referred to in this paragraph and paragraph (3) as a "tax-exempt entertainment corporation, etc."), pays outside Japan to the person listed in any of the following items, pay, remuneration or consideration specified in the relevant item (hereinafter referred to in this Article as "remuneration for services by entertainers, etc."), from the consideration for which the tax-exempt entertainment corporation, etc. is exempt from income tax, the tax-exempt entertainment corporation, etc. must, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of remuneration for services by entertainers, etc. by a tax rate of 20 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection: machine translation, not official **一** 当該事業のために芸能人等の役務提供をする他の非居住者　その芸能人等の役務提供に係る所得税法第百六十一条第一項第十二号に掲げる給与又は報酬 art-41-22/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1/item-1 another nonresident who carries out the provision of services by entertainers, etc. for the business: Pay or remuneration listed in Article 161, paragraph (1), item (xii) of the Income Tax Act which pertains to their provision of services by entertainers, etc.; and machine translation, not official **二** 当該事業のために芸能人等の役務提供を主たる内容とする事業を行う他の非居住者又は外国法人　その芸能人等の役務提供に係る所得税法第百六十一条第一項第六号に掲げる対価 art-41-22/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1/item-2 another nonresident or foreign corporation engaged in conducting a business that is mainly intended for the provision of services by entertainers, etc. for the business: Consideration listed in Article 161, paragraph (1), item (vi) of the Income Tax Act which pertains to their or its provision of services by entertainers, etc. machine translation, not official **第二項** 前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、所得税法及び法人税法の規定の適用については、次に定めるところによる。 art-41-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2 Income tax to be collected and paid pursuant to the provisions of the preceding paragraph is deemed to be withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of the Act, the Act on General Rules for National Taxes, and the National Tax Collection Act are applied thereto. In this case, the provisions of the Income Tax Act and the Corporation Tax Act are applied pursuant to the following provisions: Ministry of Justice translation — Japanese Law Translation Database System **一** 前項第二号に掲げる者が同号に定める対価につき同項の規定により所得税を徴収された場合における所得税法第二百十五条の規定の適用については、同条中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法第四十一条の二十二第一項（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）」と、「第二百十二条第一項」とあるのは「これら」とする。 art-41-22/par-2/item-1 · 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 where the person listed in item (ii) of the preceding paragraph has been subject to the collection of income tax pursuant to the provisions of the paragraph with respect to the consideration specified in the item, with regard to the application of the provisions of Article 215 of the Income Tax Act, the phrase "Article 212, paragraph (1) (Withholding Liability)" in the Article is deemed to be replaced with "Article 212, paragraph (1) (Withholding Liability) or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)," and the phrase "Article 212, paragraph (1)" in the Article is deemed to be replaced with "these clauses."; machine translation, not official **二** 芸能人等の役務提供報酬の支払を受ける者が非居住者である場合における当該非居住者に対する所得税法第百七十二条及び第二百十四条の規定の適用については、同法第百七十二条第一項中「源泉徴収）」とあるのは「源泉徴収）又は租税特別措置法第四十一条の二十二第一項（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）」と、「次編第五章の」とあるのは「次編第五章又は租税特別措置法第四十一条の二十二第一項の」と、同法第二百十四条第一項中「源泉徴収義務）」とあるのは「源泉徴収義務）及び租税特別措置法第四十一条の二十二第一項（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）」とする。 art-41-22/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2/item-2 where the person who receives payment of remuneration for services by entertainers, etc. is a nonresident, with regard to the application of the provisions of Article 172 and Article 214 of the Income Tax Act to the nonresident: in Article 172, paragraph (1) of the Act, the phrase "Part IV, Chapter V (Withholding at the Source on the Income of Nonresidents or Corporations)" is deemed to be replaced with "Part IV, Chapter V (Withholding at the Source on the Income of Nonresidents or Corporations) or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)," and the phrase "Part IV, Chapter V" is deemed to be replaced with "Part IV, Chapter V or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 214, paragraph (1), the phrase "Article 212, paragraph (1) (Withholding Liability)" is deemed to be replaced with "Article 212, paragraph (1) (Withholding Liability) and the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)."; and machine translation, not official **三** 芸能人等の役務提供報酬の支払を受ける者が外国法人である場合における当該外国法人に対する所得税法第百八十条及び法人税法第百四十四条の規定の適用については、所得税法第百八十条第一項中「前二条」とあるのは「前二条並びに租税特別措置法第四十一条の二十二第一項（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）」と、法人税法第百四十四条中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法第四十一条の二十二第一項（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）」と、「同法第二百十五条」とあるのは「所得税法第二百十五条」と、「同項」とあるのは「同法第二百十二条第一項又は租税特別措置法第四十一条の二十二第一項」と、「同法第百六十一条第一項第十二号」とあるのは「所得税法第百六十一条第一項第十二号」とする。 art-41-22/par-2/item-3 · 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 where the person who receives payment of remuneration for services by entertainers, etc. is a foreign corporation, with regard to the application of the provisions of Article 180 of the Income Tax Act and Article 144 of the Corporation Tax Act to the foreign corporation: in Article 180, paragraph (1) of the Income Tax Act, the phrase "the preceding two Articles" is deemed to be replaced with "the preceding two Articles and the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)"; in Article 144 of the Corporation Tax Act, the phrase "Article 212, paragraph (1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations)" is deemed to be replaced with "Article 212, paragraph (1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)," the phrase "Article 215 of the Act" is deemed to be replaced with "Article 215 of the Income Tax Act," the phrase "the paragraph [Article 212, paragraph (1) of the Act]" is deemed to be replaced with "Article 212, paragraph (1) of the Act or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation," and the phrase "Article 161, paragraph (1), item (xii) of the Act" is deemed to be replaced with "Article 161, paragraph (1), item (xii) of the Income Tax Act." machine translation, not official **第三項** 免税芸能法人等が芸能人等の役務提供に係る所得税法第百六十一条第一項第六号に掲げる対価の支払を受ける場合における同法第百七十九条及び第二百十三条第一項の規定の適用については、同法第百七十九条第一号及び第二百十三条第一項第一号中「百分の二十」とあるのは、「百分の十五」とする。 art-41-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-3 With regard to the application of the provisions of Article 179 and Article 213, paragraph (1) of the Income Tax Act in the case where a tax-exempt entertainment corporation, etc. receives payment of the consideration listed in Article 161, paragraph (1), item (vi) of the Act for the provision of services by entertainers, etc., the phrase "20 percent" in Article 179, item (i) and Article 213, paragraph (1), item (i) of the Act is deemed to be replaced with "15 percent." machine translation, not official **第四項** 第一項第二号に掲げる者が非居住者である場合における同項の規定により徴収された所得税の処理その他同項及び前項の規定の適用に関し必要な事項は、政令で定める。 art-41-22/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-4 The treatment of income tax collected, pursuant to the provisions of paragraph (1), by the person listed in paragraph (1), item (ii) who is a nonresident, and other necessary matters concerning the application of the provisions of the paragraph and the preceding paragraph are specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-41-22/par-1: 所得税法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-41-22/par-1: 同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 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-4 - art-41-22/par-1: この項 → 租税特別措置法 第四十一条の二十二第一項 (Article 41-22, paragraph (1)), art-41-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1 - art-41-22/par-1: この条 → 租税特別措置法 第四十一条の二十二 (Article 41-22), art-41-22 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22 · https://japanlaw.org/l/332AC0000000026/art-41-22 - art-41-22/par-1: 第三項 → 租税特別措置法 第四十一条の二十二第三項 (Article 41-22, paragraph (3)), art-41-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-3 - art-41-22/par-1/item-1: 所得税法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 - art-41-22/par-1/item-2: 所得税法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-41-22/par-2: 所得税法第二条第一項第四十五号 → 所得税法 第二条第一項第四十五号 (Article 2, paragraph (1), item (xlv)), art-2/par-1/item-45 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-45 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-45 - art-41-22/par-2: 前項 → 租税特別措置法 第四十一条の二十二第一項 (Article 41-22, paragraph (1)), art-41-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1 - art-41-22/par-2/item-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-41-22/par-2/item-1: 所得税法第二百十五条 → 所得税法 第二百十五条 (Article 215), art-215 — https://japanlaw.org/en/income-tax-act/art-215 · https://japanlaw.org/l/340AC0000000033/art-215 - art-41-22/par-2/item-1: 前項第二号 → 租税特別措置法 第四十一条の二十二第一項第二号 (Article 41-22, paragraph (1), item (ii)), art-41-22/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1/item-2 - art-41-22/par-2/item-1: 同項 → 租税特別措置法 第四十一条の二十二第一項 (Article 41-22, paragraph (1)), art-41-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1 - art-41-22/par-2/item-2: 所得税法第百七十二条 → 所得税法 第百七十二条 (Article 172), art-172 — https://japanlaw.org/en/income-tax-act/art-172 · https://japanlaw.org/l/340AC0000000033/art-172 - art-41-22/par-2/item-2: 第二百十四条 → 所得税法 第二百十四条 (Article 214), art-214 — https://japanlaw.org/en/income-tax-act/art-214 · https://japanlaw.org/l/340AC0000000033/art-214 - art-41-22/par-2/item-2: 同法第百七十二条第一項 → 所得税法 第百七十二条第一項 (Article 172, paragraph (1)), art-172/par-1 — https://japanlaw.org/en/income-tax-act/art-172/par-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-1 - art-41-22/par-2/item-2: 同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 · https://japanlaw.org/l/340AC0000000033/art-214/par-1 - art-41-22/par-2/item-2: 租税特別措置法第四十一条の二十二第一項 → 租税特別措置法 第四十一条の二十二第一項 (Article 41-22, paragraph (1)), art-41-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1 - art-41-22/par-2/item-3: 前二条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/en/income-tax-act/art-178 · https://japanlaw.org/l/340AC0000000033/art-178 - art-41-22/par-2/item-3: 前二条 → 所得税法 第百七十九条 (Article 179), art-179 — https://japanlaw.org/en/income-tax-act/art-179 · https://japanlaw.org/l/340AC0000000033/art-179 - art-41-22/par-2/item-3: 所得税法第百八十条 → 所得税法 第百八十条 (Article 180), art-180 — https://japanlaw.org/en/income-tax-act/art-180 · https://japanlaw.org/l/340AC0000000033/art-180 - art-41-22/par-2/item-3: 所得税法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/en/income-tax-act/art-180/par-1 · https://japanlaw.org/l/340AC0000000033/art-180/par-1 - art-41-22/par-2/item-3: 同法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-41-22/par-2/item-3: 所得税法第二百十五条 → 所得税法 第二百十五条 (Article 215), art-215 — https://japanlaw.org/en/income-tax-act/art-215 · https://japanlaw.org/l/340AC0000000033/art-215 - art-41-22/par-2/item-3: 法人税法第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144 - art-41-22/par-2/item-3: 所得税法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 - art-41-22/par-2/item-3: 租税特別措置法第四十一条の二十二第一項 → 租税特別措置法 第四十一条の二十二第一項 (Article 41-22, paragraph (1)), art-41-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1 - art-41-22/par-3: 所得税法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-41-22/par-3: 同法第百七十九条 → 所得税法 第百七十九条 (Article 179), art-179 — https://japanlaw.org/en/income-tax-act/art-179 · https://japanlaw.org/l/340AC0000000033/art-179 - art-41-22/par-3: 同法第百七十九条第一号 → 所得税法 第百七十九条第一項第一号 (Article 179, paragraph (1), item (i)), art-179/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-179/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-179/par-1/item-1 - art-41-22/par-3: 第二百十三条第一項 → 所得税法 第二百十三条第一項 (Article 213, paragraph (1)), art-213/par-1 — https://japanlaw.org/en/income-tax-act/art-213/par-1 · https://japanlaw.org/l/340AC0000000033/art-213/par-1 - art-41-22/par-3: 第二百十三条第一項第一号 → 所得税法 第二百十三条第一項第一号 (Article 213, paragraph (1), item (i)), art-213/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-213/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-1 - art-41-22/par-4: 第一項第二号 → 租税特別措置法 第四十一条の二十二第一項第二号 (Article 41-22, paragraph (1), item (ii)), art-41-22/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1/item-2 - art-41-22/par-4: 同項 → 租税特別措置法 第四十一条の二十二第一項 (Article 41-22, paragraph (1)), art-41-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1 - art-41-22/par-4: 前項 → 租税特別措置法 第四十一条の二十二第三項 (Article 41-22, paragraph (3)), art-41-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-3 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 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 第二十八条第一項（源泉徴収義務等） — https://japanlaw.org/en/reconstruction-funding-act/art-28/par-1 · https://japanlaw.org/l/423AC0000000117/art-28/par-1 - 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 - 租税特別措置法 第四十一条の二十二第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1 - 租税特別措置法 第四十一条の二十二第二項（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 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2 - 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二号（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-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2/item-2 - 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 - 租税特別措置法 第四十一条の二十二第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-4 --- ## 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-20261007T211206-096, 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