非居住者 meaning in English
non-residents
Examples
- As an exception , nonresidents of japan , including tourists from foreign countries , are exempted from the consumption tax under certain conditions for certain items purchased at duty - free shops as souvenir to be brought outside japan
而从海外来到日本的外国旅游者等非居住者在免税店购买的带回国的土特产在一定条件下免除消费税。 - Note : the roc ' s withholding tax rate on dividends , interest , and royalties payable to a non - resident is 20 % , but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprises for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals
注:非居住者之股利、利息及权利金按20 %扣缴；但未经华侨回国投资条例或外国人投资条例核准投资之股利所得，非居住者个人按30 %扣缴，外国营利事业按25 %扣缴。 - Note : the roc ' s withholding tax rate on dividends , interest and royalties payable to a non - resident is 20 percent , but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprise for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals
注:非居住者之股利、利息及权利金按20 %扣缴；但未经华侨回国投资条例或外人投资条例核准投资之股利所得，非居住者个人按30 %扣缴，外国营利事业按25 %扣缴。