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

(非居住者が源泉徴収の免除を受けるための手続等)
第三百三十一条  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）の証明書の交付を受けようとする者は、次に掲げる事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。

(Procedures Required When a Nonresident Seeks an Exemption from Withholding)
Article 331  A person who wishes to obtain a certificate set forth in Article 214, paragraph (1) (Domestic Source Income of Nonresidents Exempt from Withholding) of the Act must submit a written application stating the following matters to the competent district director with jurisdiction over the place for tax payment:一  その者の氏名及び住所並びに国内に居所があるときは当該居所(i)  the person's name and domicile, as well as the person's residence in Japan, if any;二  その者の国内にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名並びに国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が当該責任者と異なるときは、納税管理人の氏名(ii)  the name and location of the person's office, etc. located in Japan, as well as the name of the person representative of or any other person responsible for that office, etc., and the name of the tax agent if the tax agent designated in the notice pursuant to the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is not that responsible person;三  前条第一号に規定する届出書を提出した年月日(iii)  the date on which the written notice prescribed in item (i) of the preceding Article has been submitted;四  前条第四号に掲げる要件に該当する事情の概要(iv)  the outline of the circumstances whereby the person satisfies the requirement listed in item (iv) of the preceding Article;五  前条第六号の記録を確実に行う旨(v)  a statement to the effect that the person will keep the records set forth in item (vi) of the preceding Article without fail;六  前条第七号に規定する場合に該当するときは、その該当する事情並びに同号の通知及び記録を確実に行う旨(vi)  where the person falls under the case prescribed in item (vii) of the preceding Article, a statement of the circumstances whereby the person falls under that case and a statement to the effect that the person will give the notice and keep the records set forth in the same item;七  当該証明書により法第二百十四条第一項の規定の適用を受けようとする国内源泉所得のうち主たるものの支払者の氏名又は名称、その住所、事務所、事業所その他当該国内源泉所得の支払の場所及びその支払のあて先並びに当該国内源泉所得の種類及び当該国内源泉所得の支払を受ける見込期間(vii)  the name of the payer of the principal domestic source income for which the person seeks the application of the provisions of Article 214, paragraph (1) of the Act by way of the certificate, the payer's domicile, office, place of business or any other place of payment of the domestic source income and the recipient of the payment, as well as the type of the domestic source income and the period during which payment of the domestic source income is expected;八  その者が法第二百十四条第一項第二号又は第三号に規定する非居住者に該当する場合には、当該証明書により同項の規定の適用を受けようとする国内源泉所得がその者のこれらの号に掲げる国内源泉所得に該当する事情(viii)  where the person falls under any of the categories of nonresidents prescribed in item (ii) or item (iii) of Article 214, paragraph (1) of the Act, the statement of the circumstances where the domestic source income for which the person seeks the application of the provisions of Article 214, paragraph (1) of the Act by way of the certificate falls under the categories of domestic source income listed in these items;九  その他参考となるべき事項(ix)  other matters useful for reference purposes.

第三百五条第二項及び第三項（外国法人が課税の特例の適用を受けるための手続等）の規定は、非居住者に係る法第二百十四条第一項の証明書について準用する。

The provisions of Article 305, paragraph (2) and paragraph (3) (Procedures Required When a Foreign Corporation Seeks the Application of the Special Provisions on Taxation) apply mutatis mutandis to the certificate set forth in Article 214, paragraph (1) of the Act for a nonresident.一  その者の氏名及び住所並びに国内に居所があるときは当該居所(i)  the person's name and domicile, as well as the person's residence in Japan, if any;二  その者の国内にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名並びに国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が当該責任者と異なるときは、納税管理人の氏名(ii)  the name and location of the person's office, etc. located in Japan, as well as the name of the person representative of or any other person responsible for that office, etc., and the name of the tax agent if the tax agent designated in the notice pursuant to the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is not that responsible person;三  前条第一号に規定する届出書を提出した年月日(iii)  the date on which the written notice prescribed in item (i) of the preceding Article has been submitted;四  前条第四号に掲げる要件に該当する事情の概要(iv)  the outline of the circumstances whereby the person satisfies the requirement listed in item (iv) of the preceding Article;五  前条第六号の記録を確実に行う旨(v)  a statement to the effect that the person will keep the records set forth in item (vi) of the preceding Article without fail;六  前条第七号に規定する場合に該当するときは、その該当する事情並びに同号の通知及び記録を確実に行う旨(vi)  where the person falls under the case prescribed in item (vii) of the preceding Article, a statement of the circumstances whereby the person falls under that case and a statement to the effect that the person will give the notice and keep the records set forth in the same item;七  当該証明書により法第二百十四条第一項の規定の適用を受けようとする国内源泉所得のうち主たるものの支払者の氏名又は名称、その住所、事務所、事業所その他当該国内源泉所得の支払の場所及びその支払のあて先並びに当該国内源泉所得の種類及び当該国内源泉所得の支払を受ける見込期間(vii)  the name of the payer of the principal domestic source income for which the person seeks the application of the provisions of Article 214, paragraph (1) of the Act by way of the certificate, the payer's domicile, office, place of business or any other place of payment of the domestic source income and the recipient of the payment, as well as the type of the domestic source income and the period during which payment of the domestic source income is expected;八  その者が法第二百十四条第一項第二号又は第三号に規定する非居住者に該当する場合には、当該証明書により同項の規定の適用を受けようとする国内源泉所得がその者のこれらの号に掲げる国内源泉所得に該当する事情(viii)  where the person falls under any of the categories of nonresidents prescribed in item (ii) or item (iii) of Article 214, paragraph (1) of the Act, the statement of the circumstances where the domestic source income for which the person seeks the application of the provisions of Article 214, paragraph (1) of the Act by way of the certificate falls under the categories of domestic source income listed in these items;九  その他参考となるべき事項(ix)  other matters useful for reference purposes.