amount deducted from one's incomeとは 意味・読み方・使い方

Article 306-2 The amount of income tax to be deducted pursuant to the provision of Article 180-2(3) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act shall, when a foreign corporation collects income tax pursuant to the provisions of Article 181 (Withholding Liability Regarding Interest Income and Dividend Income) or Article 212 (Withholding Liability Regarding Income of Nonresidents or Corporations) of the Act with regard to distribution of profit prescribed in Article 180-2(3) of the Act (limited to one that corresponds to the accounting period for distribution of profit that includes the day on which the said income tax was paid; in the case where the trust property concerning such payment pertains to a securities investment trust established for the purpose of allowing beneficial rights thereof to be acquired by the trustee of another securities investment trust, which is specified by an Ordinance of the Ministry of Finance prescribed in Article 300(2) (Credit for Income Tax Paid with respect to Trust Property), it shall refer to distribution of profit from a securities investment trust other than a bond investment trust which is established for the purpose of managing the trust property for making an investment in the beneficial rights of the relevant securities investment trust and for which the offering of beneficial rights upon establishment has been conducted through the public offering prescribed in Article 2(1)(xv)-3 (Definitions)), be deducted from the amount of income tax to be collected and paid.発音を聞く 例文帳に追加

第三百六条の二　法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により控除する所得税の額は、外国法人が同項に規定する収益の分配（当該所得税の納付をした日の属する収益の分配の計算期間に対応するものに限るものとし、当該納付に係る信託財産がその受益権を他の証券投資信託の受託者に取得させることを目的とする証券投資信託で第三百条第二項（信託財産について納付した所得税額の控除）に規定する財務省令で定めるものに係るものである場合には、信託財産を当該証券投資信託の受益権に対する投資として運用することを目的とする公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が法第二条第一項第十五号の三（定義）に規定する公募により行われたものの収益の分配とする。）につき法第百八十一条（利子所得及び配当所得に係る源泉徴収義務）又は第二百十二条（非居住者又は法人の所得に係る源泉徴収義務）の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。 - 日本法令外国語訳データベースシステム