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

(源泉徴収を要しない非居住者の国内源泉所得)
第二百十四条  次の各号に掲げる者で政令で定める要件を備えているもののうち当該各号に定める国内源泉所得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当該各号に定める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。

(Domestic Source Income of Nonresidents Which Is Exempt from Withholding)
Article 214  Notwithstanding the provisions of Article 212, paragraph (1) (Obligation to Withhold Taxes), if a person as set forth in one of the following items who satisfies the requirements prescribed by Cabinet Order and who is paid the domestic source income prescribed in that item is issued a certificate, pursuant to Cabinet Order, by the competent district tax office 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 domestic source income prescribed in the relevant item, 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:一  第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）に掲げる非居住者に該当する者（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である者（以下この項において「組合員である者」という。）にあつては、政令で定めるものに限る。）第百六十一条第一号の二、第二号、第三号、第六号、第七号、第八号イ（給与に係る部分を除く。）又は第十号に掲げる国内源泉所得（政令で定めるものを除く。）(i)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (i) (Nonresidents With a Permanent Establishment in Japan) (if the person is a partner under a partnership agreement as prescribed in Article 161, item (i)-2 (Domestic Source Income) (or is a person similar thereto that is as prescribed by Cabinet Order; hereinafter referred to as a "partner" in this paragraph), this is limited to one who is as prescribed by Cabinet Order):domestic source income set forth in Article 161, item (i)-2, item (ii), item (iii), item (vi), item (vii), item (viii) (a) (excluding the part pertaining to salaries), or item (x) (other than domestic source income as prescribed by Cabinet Order);二  第百六十四条第一項第二号に掲げる非居住者に該当する者（組合員である者にあつては、政令で定めるものに限る。）前号に定める国内源泉所得のうち、その者が国内において行う同項第二号に規定する建設作業等に係る事業に帰せられるもの(ii)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (ii) (if the person is a partner, this is limited to one who is as prescribed by Cabinet Order):domestic source income as prescribed in the preceding item which is attributable to business involving construction and related work as prescribed in Article 164, paragraph (1), item (ii) in which the person engages in Japan;三  第百六十四条第一項第三号に掲げる非居住者に該当する者（組合員である者にあつては、政令で定めるものに限る。）第一号に定める国内源泉所得のうち、その者が国内において同項第三号に規定する代理人等を通じて行う事業に帰せられるもの(iii)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (iii) (if the person is a partner, this is limited to one who is as prescribed by Cabinet Order):domestic source income as prescribed in item (i) which is attributable to business in which the person engages in Japan through an agent or equivalent person as prescribed in Article 164, paragraph (1), item (iii).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。(i)  the valid period of the certificate set by the competent district tax office director for the locality in which the person pays taxes expires;二  前項の規定による公示があつたとき。(ii)  public notice under the preceding paragraph is issued.

前項各号に掲げる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、又は当該各号に規定する非居住者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。

If, after being issued the certificate prescribed in the preceding paragraph, a person as set forth in one of the items of that paragraph ceases to satisfy the requirements provided for in that paragraph or ceases to fall under the category of Nonresident prescribed in the item, the person must report this to the competent district tax office 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 to fall under that category of Nonresident, pursuant to Cabinet Order.一  第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）に掲げる非居住者に該当する者（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である者（以下この項において「組合員である者」という。）にあつては、政令で定めるものに限る。）第百六十一条第一号の二、第二号、第三号、第六号、第七号、第八号イ（給与に係る部分を除く。）又は第十号に掲げる国内源泉所得（政令で定めるものを除く。）(i)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (i) (Nonresidents With a Permanent Establishment in Japan) (if the person is a partner under a partnership agreement as prescribed in Article 161, item (i)-2 (Domestic Source Income) (or is a person similar thereto that is as prescribed by Cabinet Order; hereinafter referred to as a "partner" in this paragraph), this is limited to one who is as prescribed by Cabinet Order):domestic source income set forth in Article 161, item (i)-2, item (ii), item (iii), item (vi), item (vii), item (viii) (a) (excluding the part pertaining to salaries), or item (x) (other than domestic source income as prescribed by Cabinet Order);二  第百六十四条第一項第二号に掲げる非居住者に該当する者（組合員である者にあつては、政令で定めるものに限る。）前号に定める国内源泉所得のうち、その者が国内において行う同項第二号に規定する建設作業等に係る事業に帰せられるもの(ii)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (ii) (if the person is a partner, this is limited to one who is as prescribed by Cabinet Order):domestic source income as prescribed in the preceding item which is attributable to business involving construction and related work as prescribed in Article 164, paragraph (1), item (ii) in which the person engages in Japan;三  第百六十四条第一項第三号に掲げる非居住者に該当する者（組合員である者にあつては、政令で定めるものに限る。）第一号に定める国内源泉所得のうち、その者が国内において同項第三号に規定する代理人等を通じて行う事業に帰せられるもの(iii)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (iii) (if the person is a partner, this is limited to one who is as prescribed by Cabinet Order):domestic source income as prescribed in item (i) which is attributable to business in which the person engages in Japan through an agent or equivalent person as prescribed in Article 164, paragraph (1), item (iii).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。(i)  the valid period of the certificate set by the competent district tax office director for the locality in which the person pays taxes expires;二  前項の規定による公示があつたとき。(ii)  public notice under the preceding paragraph is issued.

納税地の所轄税務署長は、第一項各号に掲げる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、又は当該各号に規定する非居住者に該当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。

If the competent district tax office director for the locality in which a person pays taxes finds that a person as set forth in the items of paragraph (1) has ceased to satisfy the requirements provided for in that paragraph or ceased to fall under the category of Nonresident prescribed in the relevant item after being issued a certificate as prescribed in that paragraph, the director is to notify the corporation that has been issued the certificate of this via a paper-based notice.一  第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）に掲げる非居住者に該当する者（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である者（以下この項において「組合員である者」という。）にあつては、政令で定めるものに限る。）第百六十一条第一号の二、第二号、第三号、第六号、第七号、第八号イ（給与に係る部分を除く。）又は第十号に掲げる国内源泉所得（政令で定めるものを除く。）(i)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (i) (Nonresidents With a Permanent Establishment in Japan) (if the person is a partner under a partnership agreement as prescribed in Article 161, item (i)-2 (Domestic Source Income) (or is a person similar thereto that is as prescribed by Cabinet Order; hereinafter referred to as a "partner" in this paragraph), this is limited to one who is as prescribed by Cabinet Order):domestic source income set forth in Article 161, item (i)-2, item (ii), item (iii), item (vi), item (vii), item (viii) (a) (excluding the part pertaining to salaries), or item (x) (other than domestic source income as prescribed by Cabinet Order);二  第百六十四条第一項第二号に掲げる非居住者に該当する者（組合員である者にあつては、政令で定めるものに限る。）前号に定める国内源泉所得のうち、その者が国内において行う同項第二号に規定する建設作業等に係る事業に帰せられるもの(ii)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (ii) (if the person is a partner, this is limited to one who is as prescribed by Cabinet Order):domestic source income as prescribed in the preceding item which is attributable to business involving construction and related work as prescribed in Article 164, paragraph (1), item (ii) in which the person engages in Japan;三  第百六十四条第一項第三号に掲げる非居住者に該当する者（組合員である者にあつては、政令で定めるものに限る。）第一号に定める国内源泉所得のうち、その者が国内において同項第三号に規定する代理人等を通じて行う事業に帰せられるもの(iii)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (iii) (if the person is a partner, this is limited to one who is as prescribed by Cabinet Order):domestic source income as prescribed in item (i) which is attributable to business in which the person engages in Japan through an agent or equivalent person as prescribed in Article 164, paragraph (1), item (iii).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。(i)  the valid period of the certificate set by the competent district tax office director for the locality in which the person pays taxes expires;二  前項の規定による公示があつたとき。(ii)  public notice under the preceding paragraph is issued.

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。

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.一  第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）に掲げる非居住者に該当する者（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である者（以下この項において「組合員である者」という。）にあつては、政令で定めるものに限る。）第百六十一条第一号の二、第二号、第三号、第六号、第七号、第八号イ（給与に係る部分を除く。）又は第十号に掲げる国内源泉所得（政令で定めるものを除く。）(i)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (i) (Nonresidents With a Permanent Establishment in Japan) (if the person is a partner under a partnership agreement as prescribed in Article 161, item (i)-2 (Domestic Source Income) (or is a person similar thereto that is as prescribed by Cabinet Order; hereinafter referred to as a "partner" in this paragraph), this is limited to one who is as prescribed by Cabinet Order):domestic source income set forth in Article 161, item (i)-2, item (ii), item (iii), item (vi), item (vii), item (viii) (a) (excluding the part pertaining to salaries), or item (x) (other than domestic source income as prescribed by Cabinet Order);二  第百六十四条第一項第二号に掲げる非居住者に該当する者（組合員である者にあつては、政令で定めるものに限る。）前号に定める国内源泉所得のうち、その者が国内において行う同項第二号に規定する建設作業等に係る事業に帰せられるもの(ii)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (ii) (if the person is a partner, this is limited to one who is as prescribed by Cabinet Order):domestic source income as prescribed in the preceding item which is attributable to business involving construction and related work as prescribed in Article 164, paragraph (1), item (ii) in which the person engages in Japan;三  第百六十四条第一項第三号に掲げる非居住者に該当する者（組合員である者にあつては、政令で定めるものに限る。）第一号に定める国内源泉所得のうち、その者が国内において同項第三号に規定する代理人等を通じて行う事業に帰せられるもの(iii)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (iii) (if the person is a partner, this is limited to one who is as prescribed by Cabinet Order):domestic source income as prescribed in item (i) which is attributable to business in which the person engages in Japan through an agent or equivalent person as prescribed in Article 164, paragraph (1), item (iii).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。(i)  the valid period of the certificate set by the competent district tax office director for the locality in which the person pays taxes expires;二  前項の規定による公示があつたとき。(ii)  public notice under the preceding paragraph is issued.

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。

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.一  第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）に掲げる非居住者に該当する者（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である者（以下この項において「組合員である者」という。）にあつては、政令で定めるものに限る。）第百六十一条第一号の二、第二号、第三号、第六号、第七号、第八号イ（給与に係る部分を除く。）又は第十号に掲げる国内源泉所得（政令で定めるものを除く。）(i)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (i) (Nonresidents With a Permanent Establishment in Japan) (if the person is a partner under a partnership agreement as prescribed in Article 161, item (i)-2 (Domestic Source Income) (or is a person similar thereto that is as prescribed by Cabinet Order; hereinafter referred to as a "partner" in this paragraph), this is limited to one who is as prescribed by Cabinet Order):domestic source income set forth in Article 161, item (i)-2, item (ii), item (iii), item (vi), item (vii), item (viii) (a) (excluding the part pertaining to salaries), or item (x) (other than domestic source income as prescribed by Cabinet Order);二  第百六十四条第一項第二号に掲げる非居住者に該当する者（組合員である者にあつては、政令で定めるものに限る。）前号に定める国内源泉所得のうち、その者が国内において行う同項第二号に規定する建設作業等に係る事業に帰せられるもの(ii)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (ii) (if the person is a partner, this is limited to one who is as prescribed by Cabinet Order):domestic source income as prescribed in the preceding item which is attributable to business involving construction and related work as prescribed in Article 164, paragraph (1), item (ii) in which the person engages in Japan;三  第百六十四条第一項第三号に掲げる非居住者に該当する者（組合員である者にあつては、政令で定めるものに限る。）第一号に定める国内源泉所得のうち、その者が国内において同項第三号に規定する代理人等を通じて行う事業に帰せられるもの(iii)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (iii) (if the person is a partner, this is limited to one who is as prescribed by Cabinet Order):domestic source income as prescribed in item (i) which is attributable to business in which the person engages in Japan through an agent or equivalent person as prescribed in Article 164, paragraph (1), item (iii).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。(i)  the valid period of the certificate set by the competent district tax office director for the locality in which the person pays taxes expires;二  前項の規定による公示があつたとき。(ii)  public notice under the preceding paragraph is issued.

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。

The certificate prescribed in paragraph (1) becomes invalid if:一  第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）に掲げる非居住者に該当する者（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である者（以下この項において「組合員である者」という。）にあつては、政令で定めるものに限る。）第百六十一条第一号の二、第二号、第三号、第六号、第七号、第八号イ（給与に係る部分を除く。）又は第十号に掲げる国内源泉所得（政令で定めるものを除く。）(i)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (i) (Nonresidents With a Permanent Establishment in Japan) (if the person is a partner under a partnership agreement as prescribed in Article 161, item (i)-2 (Domestic Source Income) (or is a person similar thereto that is as prescribed by Cabinet Order; hereinafter referred to as a "partner" in this paragraph), this is limited to one who is as prescribed by Cabinet Order):domestic source income set forth in Article 161, item (i)-2, item (ii), item (iii), item (vi), item (vii), item (viii) (a) (excluding the part pertaining to salaries), or item (x) (other than domestic source income as prescribed by Cabinet Order);二  第百六十四条第一項第二号に掲げる非居住者に該当する者（組合員である者にあつては、政令で定めるものに限る。）前号に定める国内源泉所得のうち、その者が国内において行う同項第二号に規定する建設作業等に係る事業に帰せられるもの(ii)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (ii) (if the person is a partner, this is limited to one who is as prescribed by Cabinet Order):domestic source income as prescribed in the preceding item which is attributable to business involving construction and related work as prescribed in Article 164, paragraph (1), item (ii) in which the person engages in Japan;三  第百六十四条第一項第三号に掲げる非居住者に該当する者（組合員である者にあつては、政令で定めるものに限る。）第一号に定める国内源泉所得のうち、その者が国内において同項第三号に規定する代理人等を通じて行う事業に帰せられるもの(iii)  a person falling under the category of Nonresident set forth in Article 164, paragraph (1), item (iii) (if the person is a partner, this is limited to one who is as prescribed by Cabinet Order):domestic source income as prescribed in item (i) which is attributable to business in which the person engages in Japan through an agent or equivalent person as prescribed in Article 164, paragraph (1), item (iii).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。(i)  the valid period of the certificate set by the competent district tax office director for the locality in which the person pays taxes expires;二  前項の規定による公示があつたとき。(ii)  public notice under the preceding paragraph is issued.