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Special Provisions for Withholding at Source of Pay, etc. for Provision of Personal Services by Nonresidentsとは 意味・読み方・使い方
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意味・対訳 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
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Special Provisions for Withholding at Source of Pay, etc. for Provision of Personal Services by Nonresidents発音を聞く 例文帳に追加
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 - 日本法令外国語訳データベースシステム
Article 334 The amount of pay or remuneration for which income tax is deemed to have been collected pursuant to the provision of Article 215 (Special Provisions for Withholding at Source of Pay, etc. for Provision of Personal Services by Nonresidents) of the Act shall, if the total amount of the consideration listed in Article 161(ii) (Domestic Source Income) of the Act that a person who conducts a business prescribed in Article 161(ii) of the Act in Japan has received with regard to the said business conducted in Japan does not reach the sum of the amounts of pay or remuneration listed in Article 161 (viii)(a) or (c) of the Act to be paid to individual nonresidents who provide personal services for the said business conducted in Japan with regard to their provision of personal services, be the amount calculated by multiplying the said total amount of consideration by the ratio of the amount of pay or remuneration to be paid to the respective nonresident to the said sum of the amounts of pay or remuneration.発音を聞く 例文帳に追加
第三百三十四条 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)の規定により所得税の徴収が行われたものとみなされる給与又は報酬の金額は、法第百六十一条第二号(国内源泉所得)に規定する事業を国内において行う者の当該国内において行う事業につき支払を受けた同号に掲げる対価の総額が当該国内において行う事業のために人的役務の提供をする各非居住者に対しその人的役務の提供につき支払うべき同条第八号イ又はハに掲げる給与又は報酬の金額の合計額に満たなかつた場合には、当該対価の総額に、当該合計額のうちに当該各非居住者に対し支払うべき当該給与又は報酬の金額の占める割合を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム
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「Special Provisions for Withholding at Source of Pay, etc. for Provision of Personal Services by Nonresidents」のお隣キーワード |
Special provisions for trial against examiner's ruling dismissing an amendment
Special provisions for trials for correction
Special provisions for utility model registration or utility model right covering two or more claims
Special Provisions for Vessels to which Item 2 of Article 4 is applicable
Special Provisions for Will by Notarized Document
Special Provisions for Will by Sealed and Notarized Document
Special Provisions for Withholding at Source of Pay, etc. for Provision of Personal Services by Nonresidents
Special Provisions in Case Directors at Incorporation are Incorporators
Special Provisions in the Case of Adopting a Class Hours System
Special Provisions of Licenses, etc. for Dismantling Operations
Special provisions of matters listed in the Articles of Association of Bar Associations
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