withholding tax amount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

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

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

(3) If (i) any Interested Partner fails to pay its taxes and other public duties in connection with the business of the Partnership without any justifiable reason, or (ii) the General Partner reasonably determines that the General Partner or the Partnership is required by applicable laws to withhold taxes with respect to any Interested Partner or pay any taxes and other public duties (including tax payments required by an amendment notice, determination notice, tax payment notice and any other tax assessment issued by a Japanese tax authority) on behalf of or with respect to any Interested Partner, the General Partner may, in making a distribution pursuant to Article 29, in its discretion, (x) deduct cash or property that is to be distributed to such Interested Partner by an amount equal to such unpaid amount or amount paid from the Partnership Assets to be distributed to such Interested Partner and (y) sell such property in such a manner as the General Partner in its discretion deems appropriate, and pay such taxes and other public duties. In such case, the General Partner may make such withholding or payment of taxes or other public duties and collect cash or property in the same manner. Upon request of the General Partner, the Interested Partner shall immediately pay to the General Partner (a) the amount necessary for payment of such taxes or other public duties or (b) if the General Partner has already made such payment, the amount paid by the General Partner, together with interest at [__]% per annum for the period from the date of payment by the General Partner until the date of actual payment by the Interested Partner prorated on the basis of a 365-day year. These payments shall not be treated as part of any contribution to the Partnership. The General Partner shall not be liable for its determinations under this paragraph (including the determination, manner or results of any sale).発音を聞く 例文帳に追加

3. 組合員等が正当な事由なく本組合の事業に関し各自が負担すべき公租公課を滞納した場合、又は無限責任組合員若しくは本組合が適用法令上組合員等に関連して源泉徴収を行い若しくは組合員等に代わり若しくは組合員等に関連して公租公課の納付（更正通知、決定通知、納税告知その他日本の税務当局によりなされた課税査定により必要とされる納税を含む。）を行うことが必要とされるものと無限責任組合員が合理的に判断する場合、無限責任組合員は、その裁量により、第29 条に基づく分配を行うに際し、当該組合員等に分配すべき組合財産の中から当該滞納額又は納付額に相当する現金又は現物を控除し、現物についてはその裁量により適切と認める方法によりこれを売却した上、当該公租公課を支払うことができるものとする。この場合、無限責任組合員は、かかる源泉徴収又は公租公課の納付を行った上で、かかる方法により現金又は現物を収受することもできる。組合員等は、かかる支払いに必要な金額又は支払った金額につき、無限責任組合員から請求があれば、無限責任組合員において既にかかる支払いを行った後であればかかる支払いの日から組合員等による現実の支払いがなされた日までの期間につき年［ ］%（年365 日の日割り計算とする。）の利息を付して、無限責任組合員に対し直ちにこれを支払うものとする。かかる支払いは本組合への出資とはみなされない。なお、無限責任組合員は、本項の判断（売却の決定、方法及び結果を含む。）につき、いかなる責任も負わないものとする。 - 経済産業省