remuneration for personal servicesとは 意味・読み方・使い方

(ii) Remuneration listed in Article 161(viii)(a) of the Act, other than remuneration that falls under the category of remuneration or fee for the provision of personal services listed in Article 204(1)(v) of the Act発音を聞く 例文帳に追加

二　法第百六十一条第八号イに掲げる報酬で法第二百四条第一項第五号に掲げる人的役務の提供に関する報酬又は料金に該当するもの以外のもの - 日本法令外国語訳データベースシステム

a) Salary, compensation, wage, annual allowance, bonus or any other pay or remuneration for the provision of personal services that has the nature of any of these, which arises from work or the provision otherwise of personal services carried out in Japan (including work carried out outside Japan by a person acting as an officer of a domestic corporation and other provision of personal services, which are specified by a Cabinet Order発音を聞く 例文帳に追加

イ　俸給、給料、賃金、歳費、賞与又はこれらの性質を有する給与その他人的役務の提供に対する報酬のうち、国内において行う勤務その他の人的役務の提供（内国法人の役員として国外において行う勤務その他の政令で定める人的役務の提供を含む。）に基因するもの - 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

Article 215 Where income tax has been collected pursuant to the provision of Article 212(1) (Withholding Liability) from a nonresident or foreign corporation who conducts, in Japan, a business prescribed in Article 161(ii) (Domestic Source Income) with respect to the consideration listed in the said item, pursuant to the provision of a Cabinet Order, it shall be deemed that with respect to the pay or remuneration listed in Article 161(viii)(a) or (c) that is to be paid from the consideration, for which income tax has been collected from the nonresident or foreign corporation, to a nonresident engaged in providing personal services for the said business for the provision of personal services, income tax has been collected pursuant to the provision of Article 212(1) at the time of payment of the pay or remuneration.発音を聞く 例文帳に追加

第二百十五条　国内において第百六十一条第二号（国内源泉所得）に規定する事業を行う非居住者又は外国法人が同号に掲げる対価につき第二百十二条第一項（源泉徴収義務）の規定により所得税を徴収された場合には、政令で定めるところにより、当該非居住者又は外国法人が当該所得税を徴収された対価のうちから当該事業のために人的役務の提供をする非居住者に対してその人的役務の提供につき支払う第百六十一条第八号イ又はハに掲げる給与又は報酬について、その支払の際、同項の規定による所得税の徴収が行われたものとみなす。 - 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