# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百三十四条 (Article 334)

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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: 第三百三十四条 (Article 334)（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） — address `art-334`
- 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-334
- 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)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-334 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-334</sup>

  **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。
  <sup>art-334/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-334/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

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## Cites
- 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)

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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