# 所得税法 / Income Tax Act — 第二百十四条 (Article 214)

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- 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: 第二百十四条 (Article 214)（源泉徴収を要しない非居住者の国内源泉所得） — address `art-214`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-214
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-214
- 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.

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### 第二百十四条（源泉徴収を要しない非居住者の国内源泉所得） — (Domestic Source Income of Nonresidents Which Is Exempt from Withholding)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-214 · https://japanlaw.org/ja/income-tax-act/art-214 · https://japanlaw.org/l/340AC0000000033/art-214</sup>

  **第一項**  恒久的施設を有する非居住者で政令で定める要件を備えているもののうち第百六十一条第一項第四号、第六号、第七号、第十号、第十一号、第十二号イ（給与に係る部分を除く。）又は第十四号（国内源泉所得）に掲げる国内源泉所得（政令で定めるものを除く。）でその非居住者の恒久的施設に帰せられるもの（同項第四号に掲げる国内源泉所得にあつては、同号に規定する事業に係る恒久的施設以外の恒久的施設に帰せられるものに限る。以下この項において「対象国内源泉所得」という。）の支払を受けるものが、政令で定めるところにより、当該支払を受けるものが当該要件を備えていること及びその支払を受けることとなる国内源泉所得が対象国内源泉所得に該当す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、その証明書を当該国内源泉所得の支払をする者に提示した場合には、その支払をする者は、その証明書が効力を有している間にその証明書を提示した者に対して支払う当該国内源泉所得については、第二百十二条第一項（源泉徴収義務）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。
  <sup>art-214/par-1 · https://japanlaw.org/ja/income-tax-act/art-214/par-1 · https://japanlaw.org/l/340AC0000000033/art-214/par-1</sup>
  Notwithstanding the provisions of Article 212, paragraph (1) (Obligation to Withhold Taxes), if a Nonresident with a permanent establishment who satisfies the requirements prescribed by Cabinet Order and who is paid domestic source income as set forth in Article 161, paragraph (1), item (iv), (vi), (vii), (x), (xi), (xii), (a) (excluding the portion related to salary), or (xiv) (Domestic Source Income) (excluding what is prescribed by Cabinet Order) which is attributable to the Nonresident's permanent establishment (for domestic source income as set forth in item (iv) of that paragraph, this is limited to domestic source income attributable to a permanent establishment other than the permanent establishment related to the business prescribed in that item; hereinafter referred to as "covered domestic source income" in this paragraph) is issued a certificate, pursuant to Cabinet Order, by the competent district director for the locality in which the person pays taxes, certifying that the person being paid the domestic source income satisfies those requirements and that the domestic source income that the person is paid falls under the category of covered domestic source income, and the person presents that certificate to the person paying the domestic source income, the person paying that domestic source income is not required to withhold and pay over income taxes to the national government from the domestic source income that it pays to the person presenting that certificate, while the certificate remains valid.
  <sup>machine translation, not official</sup>

  **第二項**  前項に規定する非居住者で同項に規定する証明書の交付を受けたものが、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り、又は恒久的施設を有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又は有しないこととなつた日以後遅滞なく、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るとともに、その証明書の提示先にその旨を通知しなければならない。
  <sup>art-214/par-2 · https://japanlaw.org/ja/income-tax-act/art-214/par-2 · https://japanlaw.org/l/340AC0000000033/art-214/par-2</sup>
  If, after being issued the certificate prescribed in the preceding paragraph, a Nonresident prescribed in that paragraph ceases to satisfy the requirements provided for in that paragraph or ceases to have a permanent establishment, the person must report this to the competent district director for the locality in which the person pays taxes and notify the person to which it has presented the certificate of the same without undue delay on or after the day that the person ceases to satisfy those requirements or ceases to have a permanent establishment, pursuant to Cabinet Order.
  <sup>machine translation, not official</sup>

  **第三項**  納税地の所轄税務署長は、第一項に規定する非居住者で同項に規定する証明書の交付を受けたものが、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り、又は恒久的施設を有しないこととなつたと認める場合には、当該証明書の交付を受けたものに対し、書面によりその旨を通知するものとする。
  <sup>art-214/par-3 · https://japanlaw.org/ja/income-tax-act/art-214/par-3 · https://japanlaw.org/l/340AC0000000033/art-214/par-3</sup>
  If the competent district director for the locality in which a person pays taxes finds that a Nonresident prescribed in paragraph (1) has ceased to satisfy the requirements provided for in that paragraph or ceased to have a permanent establishment after being issued a certificate as prescribed in that paragraph, the director is to notify the person that has been issued the certificate of this via a paper-based notice.
  <sup>machine translation, not official</sup>

  **第四項**  前項の場合において、同項に規定する通知を受けた者は、当該通知を受けた日以後遅滞なく、第一項に規定する証明書の提示先に当該通知を受けた旨を通知しなければならない。
  <sup>art-214/par-4 · https://japanlaw.org/ja/income-tax-act/art-214/par-4 · https://japanlaw.org/l/340AC0000000033/art-214/par-4</sup>
  In a case as referred to in the preceding paragraph, the person notified as prescribed in that paragraph must notify the person to which it has presented the certificate prescribed in paragraph (1) that it has been so notified without undue delay on or after the day on which the person is notified.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第五項**  納税地の所轄税務署長は、第二項の規定による届出があつた場合又は第三項の規定により通知をした場合には、財務省令で定めるところにより、当該届出をした者又は当該通知を受けた者の氏名その他の財務省令で定める事項を公示するものとする。
  <sup>art-214/par-5 · https://japanlaw.org/ja/income-tax-act/art-214/par-5 · https://japanlaw.org/l/340AC0000000033/art-214/par-5</sup>
  Having received a report under paragraph (2) or having notified a person pursuant to paragraph (3), the competent district tax office director for the locality in which the person pays taxes is to issue public notice, pursuant to Ministry of Finance Order, giving the name of the person that has so reported or that has been so notified, and giving any other information prescribed by Ministry of Finance Order.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第六項**  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。
  <sup>art-214/par-6 · https://japanlaw.org/ja/income-tax-act/art-214/par-6 · https://japanlaw.org/l/340AC0000000033/art-214/par-6</sup>
  The certificate prescribed in paragraph (1) becomes invalid if:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  当該証明書につき納税地の所轄税務署長が定めた有効期限を経過したとき。
    <sup>art-214/par-6/item-1 · https://japanlaw.org/ja/income-tax-act/art-214/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-214/par-6/item-1</sup>
    the valid period of the certificate set by the competent district tax office director for the locality in which the person pays taxes expires;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  前項の規定による公示があつたとき。
    <sup>art-214/par-6/item-2 · https://japanlaw.org/ja/income-tax-act/art-214/par-6/item-2 · https://japanlaw.org/l/340AC0000000033/art-214/par-6/item-2</sup>
    public notice under the preceding paragraph is issued.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Cites
- art-214/par-1: 第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-214/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6
- art-214/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-7
- art-214/par-1: 第十号 → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-214/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-11
- art-214/par-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 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12
- art-214/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- art-214/par-1: この項 → 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 · https://japanlaw.org/l/340AC0000000033/art-214/par-1
- art-214/par-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/ja/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1
- art-214/par-2: 前項 → 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 · https://japanlaw.org/l/340AC0000000033/art-214/par-1
- art-214/par-3: 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 · https://japanlaw.org/l/340AC0000000033/art-214/par-1
- art-214/par-4: 前項 → 所得税法 第二百十四条第三項 (Article 214, paragraph (3)), art-214/par-3 — https://japanlaw.org/ja/income-tax-act/art-214/par-3 · https://japanlaw.org/l/340AC0000000033/art-214/par-3
- art-214/par-4: 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 · https://japanlaw.org/l/340AC0000000033/art-214/par-1
- art-214/par-5: 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 · https://japanlaw.org/l/340AC0000000033/art-214/par-2
- art-214/par-5: 第三項 → 所得税法 第二百十四条第三項 (Article 214, paragraph (3)), art-214/par-3 — https://japanlaw.org/ja/income-tax-act/art-214/par-3 · https://japanlaw.org/l/340AC0000000033/art-214/par-3
- art-214/par-6: 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 · https://japanlaw.org/l/340AC0000000033/art-214/par-1
- art-214/par-6/item-2: 前項 → 所得税法 第二百十四条第五項 (Article 214, paragraph (5)), art-214/par-5 — https://japanlaw.org/ja/income-tax-act/art-214/par-5 · https://japanlaw.org/l/340AC0000000033/art-214/par-5

## Cited by

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

- 所得税法 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） — https://japanlaw.org/ja/income-tax-act/art-214/par-1 · https://japanlaw.org/l/340AC0000000033/art-214/par-1
- 所得税法 第二百十四条第二項（源泉徴収を要しない非居住者の国内源泉所得） — https://japanlaw.org/ja/income-tax-act/art-214/par-2 · https://japanlaw.org/l/340AC0000000033/art-214/par-2
- 所得税法 第二百十四条第三項（源泉徴収を要しない非居住者の国内源泉所得） — https://japanlaw.org/ja/income-tax-act/art-214/par-3 · https://japanlaw.org/l/340AC0000000033/art-214/par-3
- 所得税法 第二百十四条第四項（源泉徴収を要しない非居住者の国内源泉所得） — https://japanlaw.org/ja/income-tax-act/art-214/par-4 · https://japanlaw.org/l/340AC0000000033/art-214/par-4
- 所得税法 第二百十四条第五項（源泉徴収を要しない非居住者の国内源泉所得） — https://japanlaw.org/ja/income-tax-act/art-214/par-5 · https://japanlaw.org/l/340AC0000000033/art-214/par-5
- 所得税法 第二百十四条第六項（源泉徴収を要しない非居住者の国内源泉所得） — https://japanlaw.org/ja/income-tax-act/art-214/par-6 · https://japanlaw.org/l/340AC0000000033/art-214/par-6
- 所得税法 第二百十四条第六項第二号（源泉徴収を要しない非居住者の国内源泉所得） — https://japanlaw.org/ja/income-tax-act/art-214/par-6/item-2 · https://japanlaw.org/l/340AC0000000033/art-214/par-6/item-2
- 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
- 所得税法 附則第九条第一項（源泉徴収を要しない非居住者の国内源泉所得に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4161-14/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4161-14/art-9/par-1
- 所得税法 附則第九条第二項（源泉徴収を要しない非居住者の国内源泉所得に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4161-14/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4161-14/art-9/par-2
- 所得税法 附則第三条第一項（非居住者又は外国法人の組合事業から生ずる利益に対する所得税の課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-3/par-1
- 所得税法 附則第十九条第二項（源泉徴収義務等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-19/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4261-10/art-19/par-2
- 所得税法施行規則 第七十七条の七第一項（源泉徴収を要しない非居住者の受ける国内源泉所得に係る公示の方法等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-7/par-1 · https://japanlaw.org/l/340M50000040011/art-77-7/par-1
- 所得税法施行規則 第七十七条の七第二項（源泉徴収を要しない非居住者の受ける国内源泉所得に係る公示の方法等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-7/par-2 · https://japanlaw.org/l/340M50000040011/art-77-7/par-2
- 所得税法施行規則 第七十七条の七第二項第一号（源泉徴収を要しない非居住者の受ける国内源泉所得に係る公示の方法等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-7/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-77-7/par-2/item-1
- 所得税法施行規則 第七十七条の七第二項第三号（源泉徴収を要しない非居住者の受ける国内源泉所得に係る公示の方法等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-7/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-77-7/par-2/item-3
- 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/ja/special-taxation-measures-act/art-41-22/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2/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-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