法令翻訳 http://www.japaneselawtranslat...ky=&page=2

(源泉徴収を要しない国内源泉所得)
第三百二十八条  法第二百十二条第一項（非居住者又は法人の所得に係る源泉徴収義務）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。

Domestic Source Income Exempt from Withholding
Article 328  The domestic source income specified by Cabinet Order prescribed in Article 212, paragraph (1) (Withholding Obligation for the Income of Nonresidents or Corporations) of the Act is to be any of the following types of domestic source income:一  映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供に係る法第百六十一条第二号又は第八号イ（国内源泉所得）に掲げる対価又は報酬で不特定多数の者から支払われるもの(i)  consideration or remuneration listed in Article 161, item (ii) or item (viii), (a) (Domestic Source Income) of the Act for the provision of the services of motion picture or theatre actors, musicians and any other entertainers, or professional athletes, which is paid by many and unspecified persons;二  非居住者又は外国法人が有する土地若しくは土地の上に存する権利又は家屋（以下この号において「土地家屋等」という。）に係る法第百六十一条第三号に掲げる対価で、当該土地家屋等を自己又はその親族の居住の用に供するために借り受けた個人から支払われるもの(ii)  consideration listed in Article 161, item (iii) of the Act for the land or any right on land or a house (hereinafter referred to as "land or house, etc." in this item) held by a nonresident or foreign corporation, which is paid by an individual who has leased the land or house, etc. for the purpose of using it as the individual's own residence or the relative's residence;三  法第百六十九条（分離課税に係る所得税の課税標準）に規定する非居住者に対し支払われる法第百六十一条第八号イ又はハに掲げる給与又は報酬で、その者が法第百七十二条（給与等につき源泉徴収を受けない場合の申告納税等）の規定によりその支払の時までに既に納付した所得税の額の計算の基礎とされたもの(iii)  salaries or remuneration listed in Article 161, item (viii), (a) or (c) of the Act to be paid to a nonresident prescribed in Article 169 (Income Tax Base for Separate Taxation) of the Act, which was the basis of the calculation of the amount of income tax already paid by the nonresident pursuant to the provisions of Article 172 (Tax Payment by Self-Assessment Without Withholding from Salaries, etc.) of the Act by the time of payment of the salaries or remuneration.