# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十九条 (Article 29) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第二十九条 (Article 29)（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者に勤務する非居住者等の給与の非課税） — address `art-29` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-29 - 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. --- ### 第二十九条（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者に勤務する非居住者等の給与の非課税） — Tax Exemption for Salaries of Nonresidents, etc. Working for Official Participants in the International Horticultural Expo 2027 to Be Held in 2027 caption: machine translation, not official art-29 · https://japanlaw.org/ja/special-taxation-measures-act/art-29 · https://japanlaw.org/l/332AC0000000026/art-29 **第一項** 恒久的施設を有しない非居住者で次に掲げるものの所得税法第百六十一条第一項第十二号イに掲げる給与（令和七年四月一日から令和十年三月三十一日までの間に行う博覧会関連業務（令和九年に開催される二千二十七年国際園芸博覧会の準備又は運営に関する業務で営利を目的としないものをいう。第二号において同じ。）に係る勤務に基因するものに限る。）については、所得税を課さない。 art-29/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/art-29/par-1 Income tax is not imposed on the salaries listed in Article 161, paragraph (1), item (xii), (a) of the Income Tax Act of the following nonresidents who do not have a permanent establishment (limited to salaries arising from work pertaining to Expo-related work (meaning work concerning the preparation or operation of the International Horticultural Expo 2027 to be held in 2027 that is not for profit; the same applies in item (ii)) performed during the period from April 1, 2025 to March 31, 2028): machine translation, not official **一** 公式参加者（日本国政府からの二千二十七年国際園芸博覧会への参加の公式の招請を受け入れた外国又は国際機関（外国法人に限る。）をいう。次号及び第三号において同じ。）に勤務する者 art-29/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-29/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-29/par-1/item-1 a person working for an official participant (meaning a foreign state or an international organization (limited to a foreign corporation) that has accepted the official invitation from the Government of Japan to participate in the International Horticultural Expo 2027; the same applies in the following item and item (iii)); machine translation, not official **二** 公式参加者の博覧会関連業務を行う外国法人で財務省令で定めるものに勤務する者 art-29/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-29/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-29/par-1/item-2 a person working for a foreign corporation that conducts the Expo-related work of an official participant, which is specified by Order of the Ministry of Finance; machine translation, not official **三** 公式参加者が当該公式参加者の二千二十七年国際園芸博覧会の会場における展示について責任を有することその他の政令で定める任務のために任命する者又はその者の当該任務に係る事務の代理をする者 art-29/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-29/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-29/par-1/item-3 a person appointed by an official participant for duties specified by Cabinet Order, such as having responsibility for the exhibition of that official participant at the site of the International Horticultural Expo 2027, or a person who acts as a deputy for that person in the affairs pertaining to those duties; machine translation, not official **四** 博覧会国際事務局の事務局長又は博覧会国際事務局の事務局の職員 art-29/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-29/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-29/par-1/item-4 the Secretary General of the Bureau International des Expositions or a staff member of the secretariat of the Bureau International des Expositions. machine translation, not official --- ## Cites - art-29/par-1: 所得税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 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12 - art-29/par-1: 第二号 → 租税特別措置法 第二十九条第一項第二号 (Article 29, paragraph (1), item (ii)), art-29/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-29/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-29/par-1/item-2 - art-29/par-1/item-1: 第三号 → 租税特別措置法 第二十九条第一項第三号 (Article 29, paragraph (1), item (iii)), art-29/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-29/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-29/par-1/item-3 - art-29/par-1/item-1: 次号 → 租税特別措置法 第二十九条第一項第二号 (Article 29, paragraph (1), item (ii)), art-29/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-29/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-29/par-1/item-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第二十九条第一項（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者に勤務する非居住者等の給与の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/art-29/par-1 - 租税特別措置法 第二十九条第一項第一号（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者に勤務する非居住者等の給与の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-29/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-29/par-1/item-1 - 租税特別措置法 第六十七条の十六の二第一項（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1 - 租税特別措置法 第六十七条の十六の二第一項第一号（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-16-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1/item-1 - 租税特別措置法 第六十七条の十六の二第一項第二号（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-16-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1/item-2 - 租税特別措置法 第七十条第九項（国等に対して相続財産を贈与した場合等の相続税の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70/par-9 · https://japanlaw.org/l/332AC0000000026/art-70/par-9 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-031, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07