limited tax rateとは 意味・読み方・使い方

As a result, investors should keep track of their profits from stock sales and dividends receipts in relation to the ceilings for the reduced tax rate and make a tax declaration if they exceed the ceilings. However, I expect that the tax procedures for most ordinary investors will be limited to the withholding of the 10% tax from their salaries.発音を聞く 例文帳に追加

これによりまして、投資家においては譲渡益及び配当の上限額を管理し、上限を超える場合には確定申告を行っていただく必要があるわけですけれども、多くの一般投資家は、10％の源泉徴収のみで課税関係が終了することになるのではないかというふうに考えております。 - 金融庁

Accordingly, the user's cost is limited to only personnel cost, power cost, and consumable supplies without bearing the investment fund for the treatment device, interest rate, tax or the like, and the cost can be reduced.例文帳に追加

これにより、ユーザは処理装置のための投資資金や、金利、税金等を負担することなく、人件費、電力費、消耗品の負担のみのローコストとなる。 - 特許庁

Article 42 (1) 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:発音を聞く 例文帳に追加

第四十二条　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。 - 日本法令外国語訳データベースシステム

(4) When the General Partner sends to each Partner the Financial Statements pursuant to paragraph (1) of this Article, the General Partner shall, concurrently therewith, (i) provide information concerning profits, expenses, assets and liabilities allocated to the Partner as the Limited Partner reasonably requires for its tax return in such manner as the General Partner in its discretion deems appropriate and (ii) send the results of cumulative internal rate of return calculated in accordance with the method of calculation set forth in Exhibit 4 attached hereto.発音を聞く 例文帳に追加

4. 本条第1 項に基づき各組合員に対し財務諸表等を送付する場合、同時に、(ⅰ)当該組合員に帰属すべき収益、費用、資産及び負債等に関して有限責任組合員が税務申告上合理的に必要とする情報を無限責任組合員がその裁量により適切と認める方法により提供し、また、(ⅱ)本契約添付別紙4 に定める計算方法により計算した累積内部収益率の結果を送付するものとする。 - 経済産業省