実特法に基づく「居住地国」とは
実特法に基づく「居住地国」とは
実特法に基づく「居住地国」とは
実特法に基づく「居住地国」とは、所得税・法人税に相当する税をお客さまが納めるべき国をいいます。
実特法とは、「租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律」を指します。
実特法の概要について、詳しくはこちらをご覧ください。
The 'residence country' based on the Special Taxation Measures Law
The 'residence country' based on the Special Taxation Measures Law refers to the country where the customer is supposed to pay taxes equivalent to income tax and corporate tax.
The Special Taxation Measures Law refers to the 'Law Concerning Special Measures for the Implementation of Tax Treaties, Income Tax Law, Corporate Tax Law, and Local Tax Law'.
For a detailed overview of the Special Taxation Measures Law, please see here.