to be subject to 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

Article 173 (1) Where a nonresident prescribed in Article 169 (Tax Base) is subject to the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations), with respect to the retirement allowance, etc. prescribed in Article 171 (Taxation on Retirement Income at the Taxpayer' Option) to be received thereby, and opts for taxation under the said Article with respect to the said retirement allowance, etc., the nonresident may, in order to receive a refund of income tax pertaining to the said retirement allowance, etc., file a return form to the district director on or after January 1 of the year following the relevant year (in the case where the total amount of the retirement allowance, etc. prescribed in Article 171 has been determined before that date, the day on which the total amount has been determined), stating the following matters:発音を聞く 例文帳に追加

第百七十三条　第百六十九条（課税標準）に規定する非居住者がその支払を受ける第百七十一条（退職所得についての選択課税）に規定する退職手当等につき次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受ける場合において、当該退職手当等につき同条の選択をするときは、その者は、当該退職手当等に係る所得税の還付を受けるため、その年の翌年一月一日（同日前に同条に規定する退職手当等の総額が確定した場合には、その確定した日）以後に、税務署長に対し、次に掲げる事項を記載した申告書を提出することができる。 - 日本法令外国語訳データベースシステム