法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(申告、納付及び還付)
第百六十六条  前編第五章（居住者に係る申告、納付及び還付）の規定は、非居住者の総合課税に係る所得税についての申告、納付及び還付について準用する。この場合において、第百二十条第三項第三号（確定所得申告）中「又は」とあるのは「若しくは」と、「居住者」とあるのは「非居住者又は国内及び国外の双方にわたつて業務を行う非居住者」と、「源泉徴収票」とあるのは「源泉徴収票又は収入及び支出に関する明細書で財務省令で定めるもの」と、同条第四項中「業務を行う居住者」とあるのは「業務を国内において行う非居住者」と、第百四十三条（青色申告）中「業務を行なう」とあるのは「業務を国内において行う」と、第百四十四条（青色申告の承認の申請）及び第百四十七条（青色申告の承認があつたものとみなす場合）中「業務を開始した」とあるのは「業務を国内において開始した」と読み替えるものとする。

(Filing of Returns, Payment of Taxes, and Issuance of Refunds)
Article 166  The provisions of Part II, Chapter V (Filing of Returns, Payment of Taxes, and Issuance of Refunds for Residents) apply mutatis mutandis to the filing of a return, payment of taxes, and issuance of refunds for income taxes imposed on the aggregate income of a Nonresident. This being the case, in Article 120, paragraph (3), item (iii) (Filing Income Tax Returns), the term "Resident" is deemed to be replaced with "Nonresident or a Nonresident conducting business both in and outside Japan" and the term "a withholding receipt" is deemed to be replaced with "a detailed statement of revenue and expenditures as prescribed by Ministry of Finance Order, or a withholding receipt"; in Article 120, paragraph (4), the phrase "Resident conducting business" is deemed to be replaced with "Nonresident conducting business in Japan"; in Article 143 (Blue Returns), the phrase "conducting business" is deemed to be replaced with "conducting business in Japan"; and in Article 144 (Application for Approval to File a Blue Return) and Article 147 (When a Resident Is Deemed to Receive Approval to File a Blue Return), the phrase "commences (that) business" is deemed to be replaced with "commences (that) business in Japan".