# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四章 (Part 4, Chapter 4) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4. 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: 第四章 (Part 4, Chapter 4) — address `pt-4/ch-4` - Text: the text as amended with effect from 2027-01-01, standing until 2027-07-21 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270101_508CO0000000093) - URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-4/ch-4 - Every provision below carries its address and its place on this text's page 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. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 第四章　非居住者又は法人の所得に係る源泉徴収 — Chapter IV Withholding on the Income of Nonresidents or Corporations heading: Ministry of Justice translation — Japanese Law Translation Database System pt-4/ch-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4 ### 第三百二十八条（源泉徴収を要しない国内源泉所得） — (Domestic Source Income Exempt from Withholding) caption: Ministry of Justice translation — Japanese Law Translation Database System art-328 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-328 **第一項** 法第二百十二条第一項（源泉徴収義務）に規定する政令で定める国内源泉所得は、次に掲げる国内源泉所得とする。 art-328/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-328/par-1 The domestic source income specified by Cabinet Order prescribed in Article 212, paragraph (1) (Obligation to Withhold Taxes) of the Act is to be any of the following types of domestic source income: machine translation, not official **一** 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に係る法第百六十一条第一項第六号又は第十二号イ（国内源泉所得）に掲げる対価又は報酬で不特定多数の者から支払われるもの art-328/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-328/par-1/item-1 consideration or remuneration listed in Article 161, paragraph (1), item (vi) or item (xii), (a) (Domestic Source Income) of the Act for the provision of the services of motion picture or theatre actors, musicians and any other entertainers, or professional athletes, which is paid by many and unspecified persons; machine translation, not official **二** 非居住者又は外国法人が有する土地若しくは土地の上に存する権利又は家屋（以下この号において「土地家屋等」という。）に係る法第百六十一条第一項第七号に掲げる対価で、当該土地家屋等を自己又はその親族の居住の用に供するために借り受けた個人から支払われるもの art-328/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-328/par-1/item-2 consideration listed in Article 161, paragraph (1), item (vii) of the Act for the land or any right on land or a house (hereinafter referred to as "land or house, etc." in this item) held by a Nonresident or Foreign Corporation, which is paid by an individual who has leased the land or house, etc. for the purpose of using it as the individual's own residence or the residence of the individual's relatives; machine translation, not official **三** 法第百六十九条（分離課税に係る所得税の課税標準）に規定する非居住者に対し支払われる法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で、その者が法第百七十二条（給与等につき源泉徴収を受けない場合の申告納税等）の規定によりその支払の時までに既に納付した所得税の額の計算の基礎とされたもの art-328/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-328/par-1/item-3 salaries or remuneration listed in Article 161, paragraph (1), item (xii), (a) or (c) of the Act to be paid to a Nonresident prescribed in Article 169 (Income Tax Base for Separate Taxation) of the Act, which was the basis of the calculation of the amount of income tax already paid by the Nonresident pursuant to the provisions of Article 172 (Filing and Payment of Taxes on Salary or Other Wages Not Subject to Withholding) of the Act by the time of payment of the salaries or remuneration. machine translation, not official ### 第三百二十八条の二（組合員に類する者の範囲） — (Scope of Persons Similar to Partners) caption: Ministry of Justice translation — Japanese Law Translation Database System art-328-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-328-2 **第一項** 法第二百十二条第五項（源泉徴収義務）に規定する組合員に類する者で政令で定めるものは、同項に規定する組合契約を締結していた組合員並びに第二百八十一条の二第一項第三号（恒久的施設を通じて行う組合事業から生ずる利益）に掲げる契約を締結している者及び当該契約を締結していた者とする。 art-328-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-328-2/par-1 The persons similar to partners specified by Cabinet Order as prescribed in Article 212, paragraph (5) (Obligation to Withhold Taxes) of the Act are to be the partners who had concluded the partnership contract prescribed in that paragraph, and the persons who have concluded, and the persons who had concluded, the contract listed in Article 281-2, paragraph (1), item (iii) (Profits from Business Conducted through a Permanent Establishment under a Partnership). machine translation, not official ### 第三百二十九条（金銭以外のもので支払われる賞金の価額等） — (Value of a Prize Paid through Property Other than Money) caption: Ministry of Justice translation — Japanese Law Translation Database System art-329 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-329 **第一項** 法第二百十三条第一項第一号ロ（非居住者又は外国法人の所得に係る徴収税額）に規定する政令で定めるところにより計算した金額は、同号ロに規定する金銭以外のものにつき第三百二十一条（金銭以外のもので支払われる賞金の価額）の規定に準じて計算した金額とする。 art-329/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-329/par-1 The amount calculated pursuant to the method specified by Cabinet Order prescribed in Article 213, paragraph (1), item (i), (b) (Tax Amount Collected for Income of Nonresidents or Foreign Corporations) of the Act is to be the amount calculated in accordance with the provisions of Article 321 (Value of a Prize Paid through Property Other than Money) with regard to property other than money prescribed in Article 213, paragraph (1), item (i), (b) of the Act. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 法第二百十三条第一項第一号ハに規定する政令で定めるところにより計算した金額は、同号ハに規定する支払われる年金の額につき第二百九十六条（生命保険契約等に基づく年金等に係る課税標準）の規定に準じて計算した金額とする。 art-329/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-329/par-2 The amount calculated pursuant to the method specified by Cabinet Order prescribed in Article 213, paragraph (1), item (i), (c) of the Act is to be the amount calculated in accordance with the provisions of Article 296 (Tax Base for Pension, etc. under Life Insurance Policies, etc.) with regard to the amount of pension to be paid prescribed in Article 213, paragraph (1), item (i), (c) of the Act. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 法第二百十三条第二項第三号に規定する政令で定める金額は、第二百九十八条第一項（内国法人に係る所得税の課税標準）に規定する金額とする。 art-329/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-329/par-3 The amount specified by Cabinet Order prescribed in Article 213, paragraph (2), item (iii) of the Act is to be the amount prescribed in Article 298, paragraph (1) (Tax Base for a Domestic Corporation's Income Tax). Ministry of Justice translation — Japanese Law Translation Database System ### 第三百三十条（非居住者が源泉徴収の免除を受けるための要件） — (Requirements Allowing a Nonresident to Be Exempt from Withholding) caption: Ministry of Justice translation — Japanese Law Translation Database System art-330 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-330 **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）に規定する政令で定める要件は、次に掲げる要件とする。 art-330/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-330/par-1 The requirements specified by Cabinet Order prescribed in Article 214, paragraph (1) (Domestic Source Income of Nonresidents Which Is Exempt from Withholding) of the Act are to be the following requirements: Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "The requirements specified by Cabinet Order prescribed in Article 214, paragraph (1) (Domestic Source Income of Nonresidents Exempt from Withholding) of the Act are to be the following requirements:" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb **一** 法第二百二十九条（開業等の届出）の規定による届出書を提出していること。 art-330/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-330/par-1/item-1 the nonresident has submitted a written notice pursuant to the provisions of Article 229 (Business Commencement Report) of the Act; Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "the nonresident has submitted a written notice pursuant to the provisions of Article 229 (Notice of Commencement of Business, etc.) of the Act;" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb **二** 納税地に現住しない非居住者については、その者が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしていること。 art-330/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-330/par-1/item-2 in the case of a nonresident who does not currently reside in the vicinity of the place for tax payment, the nonresident has given notice about the tax agent pursuant to the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes; Ministry of Justice translation — Japanese Law Translation Database System **三** その年の前年分の所得税に係る確定申告書を提出していること。 art-330/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-330/par-1/item-3 the nonresident has submitted a tax return for the income tax for the year preceding the relevant year; Ministry of Justice translation — Japanese Law Translation Database System **四** 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が、法その他所得税に関する法令（法第二条第一項第八号の四ただし書（定義）に規定する条約を含む。）の規定により法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税を課される所得のうちに含まれるものであること。 art-330/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-330/par-1/item-4 the covered domestic source income prescribed in Article 214, paragraph (1) of the Act for which the application of the provisions of that paragraph is sought is included in income that is subject to income taxes imposed on aggregate income prescribed in Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act pursuant to the provisions of the Act and other laws and regulations concerning income tax (including the conventions prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 (Definitions) of the Act); machine translation, not official **五** 偽りその他不正の行為により所得税を免れたことがないこと。 art-330/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-330/par-1/item-5 the nonresident has never evaded the income tax by deception or other wrongful acts; Ministry of Justice translation — Japanese Law Translation Database System **六** 法第二百十四条第一項の規定の適用を受けるために同項の証明書を同項に規定する対象国内源泉所得の支払者に提示する場合において、当該支払者の氏名又は名称及びその住所、事務所、事業所その他当該対象国内源泉所得の支払の場所並びにその提示した年月日を帳簿に記録することが確実であると見込まれること。 art-330/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-330/par-1/item-6 where, for the purpose of seeking the application of the provisions of Article 214, paragraph (1) of the Act, the Nonresident presents the certificate set forth in that paragraph to the payer of the covered domestic source income prescribed in that paragraph, the Nonresident is expected to record in the books, without fail, the payer's name and domicile, office, place of business or any other place of payment of the covered domestic source income, and the date on which the certificate is presented. machine translation, not official ### 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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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 ### 第三百三十二条（源泉徴収を免除されない非居住者の国内源泉所得） — (Domestic Source Income of Nonresidents Not Exempt from Withholding) caption: Ministry of Justice translation — Japanese Law Translation Database System art-332 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-332 **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）に規定する政令で定める国内源泉所得は、次に掲げる国内源泉所得とする。 art-332/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-332/par-1 The domestic source income specified by Cabinet Order prescribed in Article 214, paragraph (1) (Domestic Source Income of Nonresidents Which Is Exempt from Withholding) of the Act is to be the following domestic source income: machine translation, not official **一** 法第百六十一条第一項第十一号（国内源泉所得）に掲げる使用料又は対価で法第二百四条第一項第一号（源泉徴収義務）に掲げる報酬又は料金に該当するもの art-332/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-332/par-1/item-1 royalties or consideration listed in Article 161, paragraph (1), item (xi) (Domestic Source Income) of the Act which fall under the remuneration or fees listed in Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes) of the Act; machine translation, not official **二** 法第百六十一条第一項第十二号イに掲げる報酬で法第二百四条第一項第五号に掲げる人的役務の提供に関する報酬又は料金に該当するもの以外のもの art-332/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-332/par-1/item-2 remuneration listed in Article 161, paragraph (1), item (xii), (a) of the Act, other than remuneration that falls under the remuneration or fees for the provision of personal services listed in Article 204, paragraph (1), item (v) of the Act; machine translation, not official **三** 法第百六十一条第一項第十四号に掲げる年金でその支払額が二十五万円以上のもの art-332/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-332/par-1/item-3 a pension listed in Article 161, paragraph (1), item (xiv) of the Act, in which the amount paid is 250,000 yen or more. machine translation, not official ### 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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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 ### 第三百三十四条（非居住者の給与又は報酬で源泉徴収が行われたものとみなされるもの） — (Salaries or Remuneration of Nonresidents Deemed to Be Subject to Withholding) caption: Ministry of Justice translation — Japanese Law Translation Database System art-334 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-334 **第一項** 法第二百十五条（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）の規定により所得税の徴収が行われたものとみなされる給与又は報酬の金額は、法第百六十一条第一項第六号（国内源泉所得）に規定する事業を国内において行う者の当該国内において行う事業につき支払を受けた同号に掲げる対価の総額が当該国内において行う事業のために人的役務の提供をする各非居住者に対しその人的役務の提供につき支払うべき同項第十二号イ又はハに掲げる給与又は報酬の金額の合計額に満たなかつた場合には、当該対価の総額に、当該合計額のうちに当該各非居住者に対し支払うべき当該給与又は報酬の金額の占める割合を乗じて計算した金額とする。 art-334/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-334/par-1 The amount of salaries or remuneration for which income tax is deemed to have been collected pursuant to the provisions of Article 215 (Special Provisions on Withholding from Salary or Other Wages for Personal Services Provided by Nonresidents) of the Act is, if the total amount of the consideration listed in Article 161, paragraph (1), item (vi) (Domestic Source Income) of the Act that a person who conducts the business prescribed in that item in Japan has received with regard to that business conducted in Japan falls short of the sum of the amounts of salaries or remuneration listed in Article 161, paragraph (1), item (xii), (a) or (c) of the Act that are to be paid to each Nonresident who provides personal services for that business conducted in Japan, for the provision of personal services, to be the amount calculated by multiplying the total amount of the consideration by the ratio of the amount of those salaries or remuneration to be paid to each such Nonresident to that sum. machine translation, not official --- ## Cites - art-328/par-1: 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/ja/income-tax-act/art-212/par-1 (e-Gov law ID 340AC0000000033) - art-328/par-1/item-1: 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/ja/income-tax-act/art-161/par-1/item-6 (e-Gov law ID 340AC0000000033) - art-328/par-1/item-1: 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/ja/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033) - art-328/par-1/item-2: この号 → 所得税法施行令 第三百二十八条第一項第二号 (Article 328, paragraph (1), item (ii)), art-328/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-328/par-1/item-2 - art-328/par-1/item-2: 法第百六十一条第一項第七号 → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-7 (e-Gov law ID 340AC0000000033) - art-328/par-1/item-3: 法第百六十九条 → 所得税法 第百六十九条 (Article 169), art-169 — https://japanlaw.org/ja/income-tax-act/art-169 (e-Gov law ID 340AC0000000033) - art-328/par-1/item-3: 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/ja/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033) - art-328/par-1/item-3: 法第百七十二条 → 所得税法 第百七十二条 (Article 172), art-172 — https://japanlaw.org/ja/income-tax-act/art-172 (e-Gov law ID 340AC0000000033) - art-328-2/par-1: 法第二百十二条第五項 → 所得税法 第二百十二条第五項 (Article 212, paragraph (5)), art-212/par-5 — https://japanlaw.org/ja/income-tax-act/art-212/par-5 (e-Gov law ID 340AC0000000033) - art-328-2/par-1: 第二百八十一条の二第一項第三号 → 所得税法施行令 第二百八十一条の二第一項第三号 (Article 281-2, paragraph (1), item (iii)), art-281-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-1/from-art-281-2#art-281-2/par-1/item-3 - art-329/par-1: 法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/ja/income-tax-act/art-213/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-329/par-1: 第三百二十一条 → 所得税法施行令 第三百二十一条 (Article 321), art-321 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-3/from-art-320#art-321 - art-329/par-2: 法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/ja/income-tax-act/art-213/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-329/par-2: 第二百九十六条 → 所得税法施行令 第二百九十六条 (Article 296), art-296 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-2/from-art-292-12#art-296 - art-329/par-3: 法第二百十三条第二項第三号 → 所得税法 第二百十三条第二項第三号 (Article 213, paragraph (2), item (iii)), art-213/par-2/item-3 — https://japanlaw.org/ja/income-tax-act/art-213/par-2/item-3 (e-Gov law ID 340AC0000000033) - art-329/par-3: 第二百九十八条第一項 → 所得税法施行令 第二百九十八条第一項 (Article 298, paragraph (1)), art-298/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-3/from-art-298#art-298/par-1 - art-330/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/ja/income-tax-act/art-214/par-1 (e-Gov law ID 340AC0000000033) - art-330/par-1/item-1: 法第二百二十九条 → 所得税法 第二百二十九条 (Article 229), art-229 — https://japanlaw.org/ja/income-tax-act/art-229 (e-Gov law ID 340AC0000000033) - art-330/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/ja/national-tax-general-rules-act/art-117/par-2 (e-Gov law ID 337AC0000000066) - art-330/par-1/item-4: 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/ja/income-tax-act/art-214/par-1 (e-Gov law ID 340AC0000000033) - art-330/par-1/item-4: 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/ja/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033) - art-330/par-1/item-4: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033) - art-330/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/ja/income-tax-act/art-214/par-1 (e-Gov law ID 340AC0000000033) - 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/ja/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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/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/ja/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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-3/from-art-301#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-3/ch-3/from-art-301#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/ja/income-tax-act/art-214/par-1 (e-Gov law ID 340AC0000000033) - art-332/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/ja/income-tax-act/art-214/par-1 (e-Gov law ID 340AC0000000033) - art-332/par-1/item-1: 法第百六十一条第一項第十一号 → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-11 (e-Gov law ID 340AC0000000033) - art-332/par-1/item-1: 法第二百四条第一項第一号 → 所得税法 第二百四条第一項第一号 (Article 204, paragraph (1), item (i)), art-204/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-332/par-1/item-2: 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/ja/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033) - art-332/par-1/item-2: 法第二百四条第一項第五号 → 所得税法 第二百四条第一項第五号 (Article 204, paragraph (1), item (v)), art-204/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-5 (e-Gov law ID 340AC0000000033) - art-332/par-1/item-3: 法第百六十一条第一項第十四号 → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-14 (e-Gov law ID 340AC0000000033) - 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/ja/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/ja/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/ja/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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#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/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-4#art-331/par-1/item-2 - art-334/par-1: 法第二百十五条 → 所得税法 第二百十五条 (Article 215), art-215 — https://japanlaw.org/ja/income-tax-act/art-215 (e-Gov law ID 340AC0000000033) - art-334/par-1: 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/ja/income-tax-act/art-161/par-1/item-6 (e-Gov law ID 340AC0000000033) - art-334/par-1: 同項第十二号 → 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/ja/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033) --- ## 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 as 令和八年政令第九十三号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/340CO0000000096/20270101_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 330, 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 330, paragraph (1), item (i) — 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 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 (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-20261106T173921-084, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-085, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-085, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, 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