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

(源泉徴収を免除されない非居住者の国内源泉所得)
第三百三十二条  法第二百十四条第一項第一号（源泉徴収を要しない非居住者の国内源泉所得）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 of Nonresidents Not Exempt from Withholding)
Article 332  The domestic source income specified by Cabinet Order prescribed in Article 214, paragraph (1), item (i) (Domestic Source Income of Nonresidents Exempt from Withholding) of the Act is to be the following types of domestic source income:一  法第百六十一条第七号（国内源泉所得）に掲げる使用料又は対価で法第二百四条第一項第一号（報酬、料金等に係る源泉徴収義務）に掲げる報酬又は料金に該当するもの(i)  royalties or consideration as listed in Article 161, item (vii) (Domestic Source Income) of the Act, which falls under the category of remuneration or fees listed in Article 204, paragraph (1), item (i) (Withholding Obligation for Remuneration, Fees, etc.) of the Act;二  法第百六十一条第八号イに掲げる報酬で法第二百四条第一項第五号に掲げる人的役務の提供に関する報酬又は料金に該当するもの以外のもの(ii)  remuneration listed in Article 161, item (viii), (a) of the Act, other than remuneration that falls under the category of remuneration or fees for the provision of personal services listed in Article 204, paragraph (1), item (v) of the Act;三  法第百六十一条第十号に掲げる年金でその支払額が二十五万円以上のもの(iii)  a pension listed in Article 161, item (x) of the Act, in which the amount paid is 250,000 yen or more.