# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百三十二条 (Article 332)

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- 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: 第三百三十二条 (Article 332)（源泉徴収を免除されない非居住者の国内源泉所得） — address `art-332`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-332
- 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.

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### 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)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-332 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-332</sup>

  **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。
  <sup>art-332/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-332/par-1</sup>
  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:
  <sup>machine translation, not official</sup>

    **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
    <sup>art-332/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-332/par-1/item-1</sup>
    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;
    <sup>machine translation, not official</sup>

    **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
    <sup>art-332/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-332/par-1/item-2</sup>
    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;
    <sup>machine translation, not official</sup>

    **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
    <sup>art-332/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-332/par-1/item-3</sup>
    a pension listed in Article 161, paragraph (1), item (xiv) of the Act, in which the amount paid is 250,000 yen or more.
    <sup>machine translation, not official</sup>

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## Cites
- 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)

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第七条第二項（報酬、料金等に係る源泉徴収に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3422-105/art-7/par-2
- 所得税法施行令 附則第八条第三項（報酬、料金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-57/art-8/par-3

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## Sources

- 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 — 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