Withholding income taxとは 意味・読み方・使い方

(i) 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."発音を聞く 例文帳に追加

一　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。 - 日本法令外国語訳データベースシステム

In general, emerging countries maintain tax revenue, being passive in withholding tax cuts for investment income. In the future, it is important for emerging countries to respond effectively to negotiate the revision of existing tax treaties with Japan (see Figure 3-2-3-22).例文帳に追加

なお一般に、新興国は税収確保のため、投資所得に対する源泉税率の引下げ等に消極的であることから、今後は、新興国等が日本との既存の租税条約の改定交渉に応じるよう効果的に働きかけることが重要である（第3-2-3-22 表）。 - 経済産業省

(iii) Pay or remuneration listed in Article 161(viii) (a) or (c) of the Act to be paid to a nonresident prescribed in Article 169 (Tax Base of Income Tax in the case of Separate Taxation) of the Act, which was the basis of the calculation of the amount of income tax already paid by the nonresident pursuant to the provision of Article 172 (Tax Payment by Self-Assessment Without Withholding at Source for Pay, etc.) of the Act by the time of payment of such pay or remuneration発音を聞く 例文帳に追加

三　法第百六十九条（分離課税に係る所得税の課税標準）に規定する非居住者に対し支払われる法第百六十一条第八号イ又はハに掲げる給与又は報酬で、その者が法第百七十二条（給与等につき源泉徴収を受けない場合の申告納税等）の規定によりその支払の時までに既に納付した所得税の額の計算の基礎とされたもの - 日本法令外国語訳データベースシステム

The contents are mainly the reduction of withholding tax rates and the introduction of an arbitration system for investment income (interest, fees and dividend).例文帳に追加

内容においては、投資所得（配当・利子・使用料）に対する源泉税率の引下げや相互協議に係る仲裁制度の導入等が主な課題である。 - 経済産業省

While the foreign tax exemption system deducts the amount of withholding tax paid overseas from domestic corporation tax, the double taxation treaty divides taxation rights between the country of residence and the source country. This treaty sets a tax rate limit on investment income (dividends, interest, royalties) to relieve the tax at the source country.例文帳に追加

外国税額控除制度が現地での源泉課税後、我が国の法人税額から外国納付分を控除するのに対し、租税条約は居住地国と源泉地国の課税権の分配を図るものである。この租税条約の中には、源泉地国の課税を軽減するために投資所得（配当、利子、使用料）に対する限度税率が設けられている。 - 経済産業省

Article 26-15-2 Profit from redemption of government or company bonds listed in paragraph (1), item (iii) of the preceding Article (excluding specified short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act) that is to be received by a nonresident shall be deemed to be income arising from the utilization or holding of assets located in Japan prescribed in Article 161, item (i) of the Income Tax Act, and the provisions of said Act and other income tax-related laws and regulations (excluding provisions concerning withholding income tax prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act) shall apply.発音を聞く 例文帳に追加

第二十六条の十五の二　非居住者が支払を受けるべき前条第一項第三号に掲げる公社債（法第四十一条の十二第九項に規定する特定短期公社債を除く。）の償還差益については、所得税法第百六十一条第一号に規定する国内にある資産の運用又は保有により生ずる所得とみなして、同法その他所得税に関する法令の規定（所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税に関する規定を除く。）を適用する。 - 日本法令外国語訳データベースシステム

Article 331 (1) A person who intends to obtain a certificate set forth in Article 214(1) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall submit a written application stating the following matters to the competent district director having jurisdiction over the place for tax payment:発音を聞く 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

Article 144 The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase "amount of income tax" in Article 68(1) shall be deemed to be replaced with "amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)"; the phrase "interest and dividend, etc." in Article 68(2) shall be deemed to be replaced with "the relevant domestic source income."発音を聞く 例文帳に追加

第百四十四条　第六十八条（内国法人に係る所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法　の規定により所得税を課されるもの（同法第百六十一条第五号　（内国法人から受ける配当等）に掲げる配当等で政令で定めるものを除く。）の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額（所得税法第百六十一条第二号　（国内源泉所得）に掲げる対価につき同法第二百十二条第一項　（非居住者又は外国法人の所得に係る源泉徴収義務）の規定により徴収された所得税については、その額のうち、同法第二百十五条　（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により同項　の規定による徴収が行われたものとみなされる同法第百六十一条第八号　に掲げる給与、報酬又は年金に対応する部分の金額を除く。）」と、同条第二項　中「利子及び配当等」とあるのは「当該国内源泉所得」と読み替えるものとする。 - 日本法令外国語訳データベースシステム