「separate taxation at source」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

(iii) Pay or remuneration listed in Article 161(viii) (a) or (c) of the Act to be paid to a nonresident prescribed in Article 169 (Tax Base of Income Tax in the case of Separate Taxation) of the Act, which was the basis of the calculation of the amount of income tax already paid by the nonresident pursuant to the provision of Article 172 (Tax Payment by Self-Assessment Without Withholding at Source for Pay, etc.) of the Act by the time of payment of such pay or remuneration 例文帳に追加

三　法第百六十九条（分離課税に係る所得税の課税標準）に規定する非居住者に対し支払われる法第百六十一条第八号イ又はハに掲げる給与又は報酬で、その者が法第百七十二条（給与等につき源泉徴収を受けない場合の申告納税等）の規定によりその支払の時までに既に納付した所得税の額の計算の基礎とされたもの - 日本法令外国語訳データベースシステム