免税: 66 Terms and Phrases

• 免税
• tax exemption
• duty exemption
• tax exclusion
• tax remission
• tax-free

• 免税債
• tax-exempt bonds

• 免税表
• duty-free list

• 免税品
• duty-free articles
• duty-free item
• duty free goods
• duty free item

• 免税点
• tax exemption limit

• 免税の
• tax free
• duty-free
• tax-free

• 免税店
• duty-free store
• duty-free shop

• 免税率
• tax-free ratio
• tax free percentage

• 免税者
• exempt

• 免税の酒
• duty-free liquor

• 免税所得
• tax-free income

• 成田空港免税店
• Narita International Airport Stores (Fa-So-La Tax Free Stores)

• 関西国際空港免税店
• Kansai International Airport Stores (two Yojiya corners in the duty free shopping area)

• E. 免税品を買う　
• Buying Duty Free Items
• Buying Duty Free Items

• F. 免税サービス　
• Duty Free Shopping

• ここは免税店ですか。
• Can I buy things here duty-free?

• 免税品はいかがですか。
• Would you like any duty free items?

• この商品は免税品です。
• The goods are exempt from taxes.

• 免税・ショッピングエリア
• duty free and shopping area

• この品物は全部免税です。
• These articles are all exempt from duty.

• これらの品物は免税品だ。
• These goods are free of duty.

• A: 免税品は如何ですか。
• A: Would you like any duty free items?

• 氏子・檀家の負担となる社寺の免税。
• To exempt the tax on shrines and temples as those taxes would eventually be paid by shrine and Buddhist parishioners.

• この店では免税品を扱っていますか。
• Do you have any tax-free articles?

• 外国人旅行者には免税の特権がある。
• We give foreign tourists the privilege of tax exemption.

• この空港には他にも免税店がありますか。
• Is there another duty-free shop in this airport?

• 免税店では買い物は一つもしませんでした。
• I didn't buy anything at the duty-free shops.

• 煙草はどのくらいまで免税で持ち帰れますか。
• How many cigarettes am I allowed to take back duty free?

• すみませんが、搭乗券なしでは免税店へは入れません。
• Sorry, you can't go into the duty-free shop without a boarding pass.

• 免税でアメリカへはウイスキーは何本持ち込めますか。
• How many bottles of whiskey can I take to the States without paying duty?

• 免税店で購入したものや、少量のおみやげ品でも検査は必要です。
• Items purchased at duty-free shops or small quantities of souvenirs are required to undergo inspection.

• 免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例
• Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services
• Special Provisions on Withholding at Source for Remuneration, etc. Paid by a Tax-Exempt Entertainment Corporation, etc. to Entertainers, etc. for Their Provision of Services

• 水兵を拠出しなかった戸には免税の代償に兵士の家族の扶養を義務付けられた。
• Also, households that did not offer soldiers had the obligation to support the life of the soldier's family in exchange for a tax exemption.

• 免税売店で購入されたものでも、条件に適合していないものは持ち込めません。
• Products that do not meet these conditions, including products purchased at duty free shopping outlets, cannot be brought in.

• 仁徳天皇は、心を痛め、「正月に民達の竈から煙の上らない年は免税とする」と言った。
• He was shocked by the scene and said, 'I will not levy taxes in the year when smoke does not rise up from the kitchen chimneys of houses on New Year's Day.'

• その後も免税措置は撤回せず、仁徳天皇の御殿は雨漏りがするほど酷い状況であったという。
• It is said that Emperor NINTOKU did not revoke the tax exemption policy even though he couldn't repair his palace due to the shortage of income.

• 地租改正は全ての土地に課税されるものとし、以前に認められていた恩賞や寺社領などに対する免税を否認した。
• Land-tax reform levied all the lands and denied Onsho (reward grants) or tax exemption for territories of temples and shrines, which had been approved before.

• またその際、恒居倭の免税特権を悪用した朝鮮人の納税回避の危険性が指摘されるが、後にその危惧は現実の物となる。
• At that time, it was pointed out there was a risk that some Koreans might cheat on their tax payment by taking advantage of the tax exemption privilege given to kokyowa, and that expectation came true afterward.

• なお、同様の趣旨をもってえた・非人とされた人々の所有地である「穢地」の免税特権破棄も解放令と同時に行われている。
• For the same purpose, the privilege of tax exemption of 'kegachi', lands possessed by people who had been treated as Eta and Hinin (groups comprising the lowest rank of Japan's Edo-period caste system (often ex-convicts or vagrants)), was also abolished when Kaiho Rei (Emancipation Edict) was issued.

• 靖國神社は国家からの免税、祭祀料の支給、毎年の「寄付金」の交付、天皇家よりの下賜金など、特別な優遇を与えられた。
• Yasukuni-jinja Shrine was given special benefits, such as tax exemption, a grant of money for religious services, delivery of annual 'donations' and an imperial donation from the imperial family.

• 明治6年 (1873年)、政府は全国の招魂場の社地を免税とし、祭祀費用・招魂墳墓の修繕費の国家予算支出を定めた。
• 1873 - government exempted land owned by shokonjo (shrines established to enshrine soldiers who died for the nation) nationwide from taxation and specified amount of national budget to be used for religious service costs and repair costs of memorials.

• この表において「免税事業者」とは、消費税法（昭和六十三年法律第百八号）第九条第一項本文の規定の適用を受ける者をいう。
• The term "tax-exempt business provider" as used in this table means a person to whom the provision of the main clause of Article 9, paragraph 1 of the Consumption Tax Act (Act No. 108 of 1988) is applicable.

• 免税特権を獲得した荘園は領域が統合される一円化の措置などを通じて拡大する傾向を示し、国衙が支配する国衙領を蚕食し始めた。
• The manors, acquired tax exemption privilege, started enlarging their territories through the unification of their territorial control and encroaching on the kokugaryo territories controlled by kokuga.

• その後、11世紀～13世紀ごろに荘園公領制が成立すると、荘園や国衙領の除田（じょでん、免税田を意味する）の一つとして寺田が位置づけられた。
• Around the eleventh to the thirteenth century when shoen koryo sei (the system of public land and private estates) was established, jiden fields were dealt with in the same way as that for joden fields (fields for which tax was exempted) of manors or Kokugaryo (territories governed by provincial government offices).

• その後、11世紀から13世紀ごろに荘園公領制が成立すると、荘園や国衙領の除田（じょでん、免税田を意味する）の一つとして神田が位置づけられた。
• After that, from the 11th century through the 13th century with the establishment of the Shoen koryo sei (The System of Public Lands and Private Estates), Shinden was positioned as one of Joden (tax-exempted rice fields) of Shoen or Kokuga (local government office)

• 平安～鎌倉期の慣習では、居館は年貢・公事が免除される土地とされており、それを根拠として、地頭は居館の周辺を免税地として直営するようになった。
• Since it was customary for residences to be exempted from taxation during the Heian and Kamakura periods, land stewards took advantage of this custom to place land around their residences under their direct management.

• 平安時代には、まず小規模な免税農地からなる免田寄人型荘園が発達し、その後、皇室や摂関家・大寺社など権力者へ寄進する寄進地系荘園が主流を占めた。
• During the Heian period, the tax-exempt shoen estates which consisted of small scale farmlands developed first and later the donated-type of shoen (manor) became mainstream, which was donated to powerful people such as the Imperial Family, sekkan-ke (the families which produced regents), main temples, shrines, and so on.

• しかし、内裏の焼亡などを契機とした臨時措置として全国的な租税賦課が実施されると、荘園側は、国衙でなく中央の太政官へ免税の申請を行うようになった。
• However, when, starting with the burning-down of dairi (Imperial Palace), the central government levied national taxes as a temporary measure, the manor side came to apply for tax exemption to Daijokan in the central government, instead of kokuga.

• だが、明治政府は全ての土地から地税を徴収する（免税地を認めない）方針を打ちたて、明治4年（1871年）に地租改正に先立って地子免除が廃止された。
• However, the Meiji government formulated the policy of collecting land tax from every tract of land - in other words, permitted no tax-free land - and in 1871, it abandoned the jishi menkyo before the Land Tax Reform.

• 高木は別所氏が拠った三木城の城下町で、豊臣秀吉が免税地としたために金物の町として発展した三木町の近隣に位置し、少し北には加古川の支流である美嚢川が西行している。
• Takagi was the Miki-jo Castle town where the Bessho clan lived, near Miki Town which was flourished as a hardware town by Hideyoshi TOYOTOMI giving the town a tax-free privilege, and slightly in the north, the Mino-gawa river, a tributary of the Kako-gawa River, flowed to the west.

• そして王は大いなる酒宴を催して、すべての大臣と侍臣をもてなした。エステルの酒宴がこれである。また諸州に免税を行い、王の大きな度量にしたがって贈り物を与えた。 (エステル記 2:18)
• Then the king made a great feast for all his princes and his servants, even Esther's feast; and he proclaimed a holiday in the provinces, and gave gifts according to the king's bounty. (Esther 2:18)

• 個人タクシーでは消費税法に基づく事業者免税点制度が適用されることから（売り上げが規定値以下のため）消費税の納税義務を免除されており、その分、個人タクシー「個人タクシー」と「法人タクシー」よりも運賃が安くなっている。
• Operators of privately owned taxis are often given refunds from tax payments including the consumption tax because the business operator tax exemption point system based on the Consumption Tax Act applies to them (since their sales are less than the prescribed value); therefore, the fare of privately owned taxis is set lower than that of corporate taxis.

• この背景には廃藩置県に伴い、寺社領を与える主体であった領主権力が消滅したために寺社領の法的根拠も失われたこと、地租改正によって全ての土地に地租を賦課する原則を打ち立てるために寺社領を含めた全ての土地に対する免税特権を破棄することを目的としていた。
• One of the reasons for the confiscation was that the legal basis for jisha-ryo was lost when feudal lords, who had granted jisha-ryo, lost their power due to Haihan-chiken (abolition of feudal domains and establishment of prefectures), and the purpose of the confiscation was to abolish the privilege of tax exemption of all the lands including jisha-ryo to establish the principle of uniform land taxation through the land-tax reform.

• 明治4年（1871年）、地租改正の前提として全ての免税地が廃せられ、それを口実に寺院領が国家に収公された（興福寺の現在の敷地が奈良公園の中にある体裁になっているのは、興福寺の境内を収公してこれを潰して跡地を公園化する政策（後に中止）の名残である）。
• In 1871, all tax-free lands were abolished as a precondition of land tax reforms, and using this as an excuse, the state confiscated temples' properties (the present Kofuku-ji Temple is located in Nara Park because of the aftereffect of a policy aimed at confiscating the temple's property, pulling down the buildings and making a park (which was cancelled later on)).

• だが、16世紀末から17世紀初めにかけて起きた壬辰倭乱・丁酉倭乱・丁卯胡乱・丙子胡乱の4つの戦乱によって職田制が崩壊し、17世紀後半には免税特権を国家から与えられた宮荘や屯庄が設置されるとともに土地売買の制約が一層緩くなり、荘園制度は最盛期を迎えた。
• However, by the four wars of Jinshin waran (the Bunroku War in Korean), the Japanese Invasion in 1597, the First Manchu invasion of Korea and the Second Manchu invasion of Korea, the 'office land' (chikchon) system collapsed and during the late seventeenth century, kyuso or tonsho which were given the privilege of tax exemption from the nation were set up and the constraints on the purchase and sale of land were increasingly loosened and the shoen system culminated.

• 法第四十二条第一項の規定の適用がある場合における所得税法施行令第二百六十四条の規定の適用については、同条中「源泉徴収義務）」とあるのは、「源泉徴収義務）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」とする。
• With respect to the application of the provisions of Article 264 of the Order for Enforcement of the Income Tax Act where the provisions of Article 42, paragraph (1) of the Act is applied, the term 'Article 212, paragraph (1) (Withholding Liability for Income of Nonresidents or Corporations) of the Act' in said Article shall be deemed to be replaced with 'Article 212, paragraph (1) (Withholding Liability for Income of Nonresidents or Corporations) of the Act or Article 42, paragraph (1) (Special Provisions on Withholding at Source for Remuneration, etc. Paid by a Tax-Exempt Entertainment Corporation, etc. to Entertainers, etc. for Their Provision of Services) of the Act on Special Measures Concerning Taxation.'

• 免税芸能法人等が芸能人等の役務提供に係る所得税法第百六十一条第二号に掲げる対価の支払を受ける場合における同法第百七十九条及び第二百十三条第一項の規定の適用については、同法第百七十九条第一号及び第二百十三条第一項第一号中「百分の二十」とあるのは、「百分の十五」とする。
• With regard to the application of the provisions of Article 179 and Article 213(1) of the Income Tax Act in the case where a tax-exempt entertainment corporation, etc. receives payment of the consideration listed in Article 161(ii) of the said Act for the provision of the services of entertainers, etc., the phrase '20 percent' in Article 179(i) and Article 213(1)(i) of the said Act shall be deemed to be replaced with '15 percent.'

• 法第百七十二条第一項第一号に規定する給与又は報酬（法第四編第五章（非居住者又は法人の所得に係る源泉徴収）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬に係る源泉徴収の特例）の規定の適用を受けないものに限る。）の支払者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
• The name of a defrayer of wages or remuneration prescribed in Article 172, paragraph (1), item (i) of the Act (limited to wages or remuneration that is not subject to the provisions of Part IV, Chapter V (Withholding at the Source of Income of Nonresidents or Corporations) of the Act or Article 42, paragraph (1) (Special Provisions for Withholding at the Source of Remuneration, etc. for the Provision of the Services of Entertainers, etc. Paid by Tax-Exempt Entertainment Corporations, etc.) of the Act on Special Measures Concerning Taxation) and his/her domicile or residence or the location of the head office or principal office

• 前項第二号に掲げる者が同号に定める対価につき同項の規定により所得税を徴収された場合における所得税法第二百十五条の規定の適用については、同条中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「同項」とあるのは「これら」とする。
• Where the person listed in item (ii) of the preceding paragraph has been subject to the collection of income tax pursuant to the provision of the said paragraph with respect to the consideration specified in the said item, with regard to the application of the provision of Article 215 of the Income Tax Act, the phrase 'Article 212(1) (Withholding Liability)' in the said Article shall be deemed to be replaced with 'Article 212(1) (Withholding Liability) or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services),' and the term 'the said paragraph [Article 212(1)]' in the said Article shall be deemed to be replaced with 'these clauses.'

• 免税芸能法人等がその支払を受ける法第四十二条第一項に規定する芸能人等の役務提供に係る所得税法第百六十一条第二号に掲げる対価につき法第四十二条第三項の規定により読み替えられた所得税法第百七十九条及び第二百十三条第一項の規定の適用を受けようとする場合には、当該免税芸能法人等は、当該対価の支払を受ける際、財務省令で定める事項を記載した書類を、当該対価の支払をする者を経由して、当該支払をする者が当該対価につき同法第二百十二条の規定により徴収して納付すべき所得税の納税地の所轄税務署長に提出しなければならない。
• Where a tax-exempt entertainment corporation, etc. seeks the application of the provisions of Article 179 and Article 213, paragraph (1) of the Income Tax Act whose terms were replaced under the provisions of Article 42, paragraph (3) of the Act with respect to the consideration listed in Article 161, item (ii) of the Income Tax Act, which they shall receive for the provision of the services of entertainers, etc. prescribed in Article 42, paragraph (1) of the Act, said tax-exempt entertainment corporation, etc. shall, when receiving payment of said consideration, submit a document that states the matters specified by Ordinance of the Ministry of Finance, via a person who pays said consideration, to the competent district director with jurisdiction over the place for tax payment of the income tax to be collected and paid for said consideration by said payer pursuant to the provisions of Article 212 of the Income Tax Act.

• 芸能人等の役務提供報酬の支払を受ける者が非居住者である場合における当該非居住者に対する所得税法第百七十二条及び第二百十四条の規定の適用については、同法第百七十二条第一項中「源泉徴収）」とあるのは「源泉徴収）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「次編第五章の」とあるのは「次編第五章又は租税特別措置法第四十二条第一項の」と、同法第二百十四条第一項中「源泉徴収義務）」とあるのは「源泉徴収義務）及び租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」とする。
• Where the person who receives payment of remuneration for the provision of the services of entertainers, etc. is a nonresident, with regard to the application of the provisions of Article 172 and Article 214 of the Income Tax Act to the said nonresident: in Article 172(1) of the said Act, the phrase 'Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations)' shall be deemed to be replaced with 'Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations) or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services),' and the phrase 'Part IV, Chapter V' shall be deemed to be replaced with 'Part IV, Chapter V or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation'; in Article 214(1), the phrase 'Article 212(1) (Withholding Liability)' shall be deemed to be replaced with 'Article 212(1) (Withholding Liability) and the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services).'

• 芸能人等の役務提供報酬の支払を受ける者が外国法人である場合における当該外国法人に対する所得税法第百八十条及び法人税法第百四十四条の規定の適用については、所得税法第百八十条第一項中「前二条」とあるのは「前二条並びに租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、法人税法第百四十四条中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「同法第二百十五条」とあるのは「所得税法第二百十五条」と、「同項」とあるのは「同法第二百十二条第一項又は租税特別措置法第四十二条第一項」と、「同法第百六十一条第八号」とあるのは「所得税法第百六十一条第八号」とする。
• Where the person who receives payment of remuneration for the provision of the services of entertainers, etc. is a foreign corporation, with regard to the application of the provisions of Article 180 of the Income Tax Act and Article 144 of the Corporation Tax Act to the said foreign corporation: in Article 180(1) of the Income Tax Act, the phrase 'the preceding two Articles' shall be deemed to be replaced with 'the preceding two Articles and the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)'; in Article 144 of the Corporation Tax Act, the phrase 'Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations)' shall be deemed to be replaced with 'Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services),' the phrase 'Article 215 of the said Act' shall be deemed to be replaced with 'Article 215 of the Income Tax Act,' the phrase 'the said paragraph [Article 212(1) of the said Act]' shall be deemed to be replaced with 'Article 212(1) of the said Act or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation,' and the phrase 'Article 161(viii) of the said Act' shall be deemed to be replaced with 'Article 161(viii) of the Income Tax Act.'

• 法第四十二条第一項に規定する芸能人等の役務提供報酬の支払をする同項に規定する免税芸能法人等（第三項において「免税芸能法人等」という。）のその支払につき同条第一項の規定により徴収をすべき所得税の納税地については、所得税法施行令第五十五条中「場所とする」とあるのは、「場所（租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）に規定する免税芸能法人等（以下この条において「免税芸能法人等」という。）が国外において同項に規定する芸能人等の役務提供に係る対価（以下この条において「芸能人等の役務提供に係る対価」という。）のうちから同項各号に掲げる者に支払う同項に規定する芸能人等の役務提供報酬については、当該免税芸能法人等に対し当該芸能人等の役務提供に係る対価の支払をする者（その者が免税芸能法人等に該当する場合には、その者に対して芸能人等の役務提供に係る対価の支払をする者）の国内にある事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地））とする」とする。
• With respect to the place for tax payment of income tax to be collected, pursuant to the provisions of Article 42, paragraph (1) of the Act, for the payment of the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42, paragraph (1) of the Act (referred to as a 'tax-exempt entertainment corporation, etc.' in paragraph (3)) to entertainers, etc. for their provision of services, the term 'shall be the place prescribed in said items' in Article 55 of the Order for Enforcement of the Income Tax Act shall be deemed to be replaced with 'shall be the place prescribed in said items (with respect to the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42, paragraph (1) (Special Provisions on Withholding at Source for Remuneration, etc. Paid by a Tax-Exempt Entertainment Corporation, etc. to Entertainers, etc. for Their Provision of Services) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a 'tax-exempt entertainment corporation, etc.' in this Article), outside Japan, to entertainers, etc. listed in the items of said paragraph for their provision of services out of consideration for the provision of the services of entertainers, etc. prescribed in said paragraph (hereinafter referred to as the 'consideration for the provision of the services of entertainers, etc.' in this Article), the location of an office, business office or any other place equivalent thereto located in Japan of a person who pays the consideration for the provision of the services of entertainers, etc. of said entertainers, etc. to said tax-exempt entertainment corporation, etc. (where such person falls under the category of a tax-exempt entertainment corporation, etc., a person who pays the consideration for the provision of the services of entertainers, etc. to said person) (where there are two or more locations, the principal location)).'

• 法第三十二条の三第二項の厚生労働省令で定めるときは、当分の間、第二十条第二項に規定するほか、同項の芸能家、家政婦（家政一般の業務（個人の家庭又は寄宿舎その他これに準ずる施設において行われるものに限る。）、患者、病弱者等の付添いの業務又は看護の補助の業務（病院等の施設において行われるものに限る。）を行う者）、配ぜん人（正式の献立による食事を提供するホテル、料理店、会館等において、正式の作法による食卓の布設、配ぜん、給仕等の業務（これらの業務に付随した飲食器等の器具の整理及び保管に必要な業務を含む。）を行う者）、調理士（調理、栄養及び衛生に関する専門的な知識及び技能を有し、調理の業務を行う者）、同項のモデル又はマネキン（専門的な商品知識及び宣伝技能を有し、店頭、展示会等において相対する顧客の購買意欲をそそり、販売の促進に資するために各種商品の説明、実演等の宣伝の業務（この業務に付随した販売の業務を含む。）を行う者）の職業に係る求職者から求職の申込みを受理した時以降六百七十円（免税事業者にあつては、六百五十円）の求職受付手数料を徴収するときとする。ただし、同一の求職者に係る求職の申込みの受理が一箇月間に三件を超える場合にあつては、一箇月につき三件分に相当する額とする。
• The cases specified by an Ordinance of the Ministry of Health, Labour and Welfare as provided by Article 32-3, paragraph 2 of the Act shall be, for the time being, in addition to the cases provided by Article 20, paragraph 2, the cases under which the fee of 670 yen (or 650 yen in case of a tax exempt business provider) for accepting the job application is collected upon acceptance of the job application of a job seeker for occupations pertaining to the entertainer set forth in the same paragraph, domestic helper (a person who provides general housekeeping businesses (limited to those provided at a house of an individual, dormitory or other equivalent facilities)), care-giving or nursing-assisting businesses for patients, invalids, etc. (limited to those provided at a hospital or other equivalent facility), person in charge of serving food (a person who provides table-coordinating, food-serving or waiting businesses, etc. following proper manners at a hotel, restaurant, hall, etc. serving foods by following proper menu (including the businesses necessary for organizing and storing the tools such as the tableware associated with such businesses)), cook (a person having the expertise and skills concerning the cooking, nutrition and sanitation and providing cooking businesses), modeling in the same paragraph or mannequin (a person having the expertise and advertising skills concerning the goods and providing such advertising businesses as the explanation, demonstration, etc. of various goods for stimulating the willingness to spend of the customers over-the-counter or at the exhibition (including the sales businesses)); provided, however, the amount shall be equivalent to the fees for three such cases per month if the number of the job applications accepted from the same job seeker exceeds three per month.

• 法第三十二条の三第二項の厚生労働省令で定めるときは、芸能家（放送番組（広告放送を含む。）、映画、寄席、劇場等において音楽、演芸その他の芸能の提供を行う者）若しくはモデル（商品展示等のため、ファッションショーその他の催事に出席し、若しくは新聞、雑誌等に用いられる写真等の制作の題材となる者又は絵画、彫刻その他の美術品の創作の題材となる者）の職業に紹介した求職者又は科学技術者（高度の科学的、専門的な知識及び手段を応用し、研究を行い、又は生産その他の事業活動に関する技術的事項の企画、管理、指導等を行う者）、経営管理者（会社その他の団体の経営に関する高度の専門的知識及び経験を有し、会社その他の団体の経営のための管理的職務を行う者）若しくは熟練技能者（職業能力開発促進法（昭和四十四年法律第六十四号）第四十四条第一項に規定する技能検定のうち特級若しくは一級の技能検定に合格した者が有する技能又はこれに相当する技能を有し、生産その他の事業活動において当該技能を活用した業務を行う者）の職業に紹介した求職者（当該紹介により就いた職業の賃金の額が厚生労働大臣の定める額を超える者に限る。）から、就職後六箇月以内に支払われた賃金の百分の十・五（免税事業者にあつては、百分の十・二）に相当する額以下の手数料を徴収するときとする。
• The cases specified by an Ordinance of the Ministry of Health, Labour and Welfare as provided by Article 32-3, paragraph 2 of the Act shall be the cases under which a fee equivalent to or less than ten-point-five hundredths (10.5/100) (or ten-point-two hundredths (10.2/100) in case of a tax-exempt business provider) of the wages paid during the six-month period after the employment is collected from the job seeker who had been introduced to an occupation of entertainer (who provides entertainment such as music, theatrical entertainment or other performance art in broadcasting programs (including commercial broadcasting), movies, vaudeville, theaters, etc.) or modeling (who appears at fashion shows or other events or serves as a material for a creation of photographs, etc. used for newspapers, magazines, etc. for demonstrating commercial goods, or who serves as a material for a creation of painting, carving or other works of art), or the job seeker who had been introduced to an occupation of scientist (who engages in researches and studies by applying highly scientific and specialized knowledge and means, or the planning, management, instruction, etc. of technical matters for production or other business activities), management executive (who has highly specialized knowledge and experience for the management of a company or other association and provides management businesses for the management of a company or other association) or skilled worker (who has the skill of a person having passed the technical skill test provided by Article 44, paragraph 1 of the Human Resources Development Promotion Act (Act No. 64 of 1969) for the special grade or the first grade or any corresponding skill, and provides businesses utilizing such skill for production or other business activities) (limited to the persons whose wages for the jobs, obtained by them through such introduction, exceed the amount determined by the Minister of Health, Labour and Welfare).

• 国内において所得税法第百六十一条第二号に規定する事業（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（以下この項及び第三項において「芸能人等の役務提供」という。）を主たる内容とする事業に限る。）を行う非居住者又は外国法人（国内に居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するものを除く。）で、芸能人等の役務提供に係る同号に掲げる対価につき同法第百六十二条に規定する条約（以下この項において「租税条約」という。）の規定により所得税が免除されるもの（国内に恒久的施設（当該租税条約に定める恒久的施設をいう。以下この項において同じ。）を有しないこと又はその対価がその国内に有する恒久的施設に帰せられないことを要件として所得税が免除されるものに限る。以下この項及び第三項において「免税芸能法人等」という。）が、国外においてその所得税を免除される対価のうちから次の各号に掲げる者に対して当該各号に定める給与若しくは報酬又は対価（以下この条において「芸能人等の役務提供報酬」という。）を支払うときは、当該免税芸能法人等は、その支払の際、当該芸能人等の役務提供報酬の額に百分の二十の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月末日までに、これを国に納付しなければならない。
• Where a nonresident or foreign corporation (excluding a nonresident having a residence in Japan or a foreign corporation having an office, place of business or any other business facility equivalent thereto in Japan) engaged in conducting, in Japan, the business prescribed in Article 161(ii) of the Income Tax Act (limited to a business that is mainly intended to provide the services of motion picture or theatre artistes, musicians and any other entertainers, or professional athletes (hereinafter referred to in this paragraph and paragraph (3) as the 'provision of the services of entertainers, etc.')), which is exempt from income tax pursuant to the provisions of a convention prescribed in Article 162 of the said Act (hereinafter referred to in this paragraph as a 'tax convention') with respect to the consideration listed in Article 161(ii) of the said Act for the provision of the services of entertainers, etc. (such nonresident or foreign corporation shall be limited to those to be exempt from income tax on condition that the nonresident or foreign corporation has no permanent establishments (meaning permanent establishments specified by the said tax convention; hereinafter the same shall apply in this paragraph) in Japan or that the consideration to be received by the nonresident or foreign corporation is not attributed to his/her or its permanent establishments located in Japan; hereinafter referred to in this paragraph and paragraph (3) as a 'tax-exempt entertainment corporation, etc.'), pays outside Japan to the person listed in any of the following items, pay, remuneration or consideration specified in the relevant item (hereinafter referred to in this Article as 'remuneration for the provision of the services of entertainers, etc.'), from the consideration for which the tax-exempt entertainment corporation, etc. is exempt from income tax, the said tax-exempt entertainment corporation, etc. shall, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of remuneration for the provision of the services of entertainers, etc. by a tax rate of 20 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection: