Metadata
Author: JParaCrawl3
Data
English[en]
Upon payment of a profit distribution to a silent partner, income tax is withheld from domestic source income; however if any tax treaty is available with the country of residence of the silent partner, they may be eligible for a reduction or exemption of withholding tax.
Japanese[ja]
匿名組合員への利益分配の支払いの際、国内源泉所得として所得税が源泉徴収されるが、匿名組合員の居住地国との間の租税条約の適用により、源泉徴収が免除される場合がある。