# 所得税法 / Income Tax Act — 第二百六条 (Article 206) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-206. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": 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: 第二百六条 (Article 206)（源泉徴収を要しない報酬又は料金） — address `art-206` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-206 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-206 - 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. --- ### 第二百六条（源泉徴収を要しない報酬又は料金） — Remuneration or Fees Exempt from Withholding caption: machine translation, not official art-206 · https://japanlaw.org/ja/income-tax-act/art-206 · https://japanlaw.org/l/340AC0000000033/art-206 **第一項** 第二百四条第一項第五号に規定する事業を営む居住者で、自ら主催して演劇の公演を行なつていることその他の政令で定める要件を備えているものが、政令で定めるところにより当該要件を備えていることにつき納税地の所轄税務署長の証明書の交付を受け、その証明書が効力を有している間にこれを同号に掲げる人的役務の提供に関する報酬又は料金の支払をする者に提示してその支払を受ける場合には、その支払をする者は、当該報酬又は料金については、第二百四条第一項の規定にかかわらず、所得税を徴収して納付することを要しない。 art-206/par-1 · https://japanlaw.org/ja/income-tax-act/art-206/par-1 · https://japanlaw.org/l/340AC0000000033/art-206/par-1 If a Resident who conducts a business prescribed in Article 204, paragraph (1), item (v) and who satisfies the requirements specified by Cabinet Order, such as personally sponsoring and staging theatrical performances, is issued a certificate by the competent district director for the locality in which the Resident pays taxes, pursuant to Cabinet Order, certifying that the Resident satisfies those requirements, and receives payment of remuneration or fees for the provision of personal services set forth in that item by presenting that certificate, while it is in effect, to the person paying the remuneration or fees, the person making that payment is not required to withhold and pay over income taxes on that remuneration or those fees, notwithstanding the provisions of Article 204, paragraph (1). machine translation, not official **第二項** 前項の証明書の交付を受けた居住者がその交付を受けた後同項に規定する要件に該当しないこととなつた場合には、その該当しないこととなつた日後遅滞なく、政令で定めるところにより、その旨を納税地の所轄税務署長に届け出なければならない。 art-206/par-2 · https://japanlaw.org/ja/income-tax-act/art-206/par-2 · https://japanlaw.org/l/340AC0000000033/art-206/par-2 If a Resident who has been issued the certificate referred to in the preceding paragraph ceases to satisfy the requirements prescribed in that paragraph after being issued it, the Resident must notify the competent district director for the locality in which the Resident pays taxes to that effect without delay after the day on which the Resident ceased to satisfy them, pursuant to Cabinet Order. machine translation, not official **第三項** 第一項に規定する証明書は、次に掲げる場合には、その効力を失う。 art-206/par-3 · https://japanlaw.org/ja/income-tax-act/art-206/par-3 · https://japanlaw.org/l/340AC0000000033/art-206/par-3 The certificate prescribed in paragraph (1) ceases to be effective in the following cases: machine translation, not official **一** 納税地の所轄税務署長が当該証明書につき有効期限を定めた場合において、その有効期限を経過したとき。 art-206/par-3/item-1 · https://japanlaw.org/ja/income-tax-act/art-206/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-206/par-3/item-1 if the competent district director for the locality in which the Resident pays taxes has set a period of validity for the certificate and that period of validity has passed; machine translation, not official **二** 前項の規定による届出があつたとき。 art-206/par-3/item-2 · https://japanlaw.org/ja/income-tax-act/art-206/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-206/par-3/item-2 if a notification under the preceding paragraph has been made; machine translation, not official **三** 納税地の所轄税務署長において、当該証明書の交付を受けた居住者がその交付を受けた後第一項に規定する要件に該当しないこととなつたものと認めて、その者にその旨を通知したとき。 art-206/par-3/item-3 · https://japanlaw.org/ja/income-tax-act/art-206/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-206/par-3/item-3 if the competent district director for the locality in which the Resident pays taxes finds that the Resident who has been issued the certificate has ceased to satisfy the requirements prescribed in paragraph (1) after being issued it, and notifies the Resident to that effect. machine translation, not official --- ## Cites - art-206/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-5 - art-206/par-1: 第二百四条第一項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1 - art-206/par-2: 前項 → 所得税法 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/ja/income-tax-act/art-206/par-1 · https://japanlaw.org/l/340AC0000000033/art-206/par-1 - art-206/par-3: 第一項 → 所得税法 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/ja/income-tax-act/art-206/par-1 · https://japanlaw.org/l/340AC0000000033/art-206/par-1 - art-206/par-3/item-2: 前項 → 所得税法 第二百六条第二項 (Article 206, paragraph (2)), art-206/par-2 — https://japanlaw.org/ja/income-tax-act/art-206/par-2 · https://japanlaw.org/l/340AC0000000033/art-206/par-2 - art-206/par-3/item-3: 第一項 → 所得税法 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/ja/income-tax-act/art-206/par-1 · https://japanlaw.org/l/340AC0000000033/art-206/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法 第二百六条第二項（源泉徴収を要しない報酬又は料金） — https://japanlaw.org/ja/income-tax-act/art-206/par-2 · https://japanlaw.org/l/340AC0000000033/art-206/par-2 - 所得税法 第二百六条第三項（源泉徴収を要しない報酬又は料金） — https://japanlaw.org/ja/income-tax-act/art-206/par-3 · https://japanlaw.org/l/340AC0000000033/art-206/par-3 - 所得税法 第二百六条第三項第二号（源泉徴収を要しない報酬又は料金） — https://japanlaw.org/ja/income-tax-act/art-206/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-206/par-3/item-2 - 所得税法 第二百六条第三項第三号（源泉徴収を要しない報酬又は料金） — https://japanlaw.org/ja/income-tax-act/art-206/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-206/par-3/item-3 - 所得税法 第二百四十二条第一項第二号 — https://japanlaw.org/ja/income-tax-act/art-242/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-037, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-014, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05