outside studentとは 意味・読み方・使い方

Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in the first-mentioned Contracting State, provided that such payments are made to him from outside the first- mentioned Contracting State.発音を聞く 例文帳に追加

専ら教育又は訓練を受けるため一方の締約国内に滞在する学生又は事業修習者であって、現に他方の締約国の居住者であるもの又はその滞在の直前に他方の締約国の居住者であったものがその生計、教育又は訓練のために受け取る給付（当該一方の締約国外から支払われるものに限る。）については、当該一方の締約国においては、租税を課することができない。 - 財務省

Payments which a student or business apprentice who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned Contracting Party solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in the first-mentioned Contracting Party, provided that such payments arise from sources outside the first- mentioned Contracting Party.発音を聞く 例文帳に追加

専ら教育又は訓練を受けるため一方の締約者内に滞在する学生又は事業修習者であって、現に他方の締約者の居住者であるもの又はその滞在の直前に他方の締約者の居住者であったものがその生計、教育又は訓練のために受け取る給付（当該一方の締約者外から支払われるものに限る。）については、当該一方の締約者においては、租税を課することができない。 - 財務省

Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who istemporarily present in the first-mentioned Contracting State solely for the purpose of that person’s education ortraining receives for the purpose of that person’smaintenance, education or training shall not be taxed inthe first-mentioned Contracting State, provided that suchpayments arise from sources outside that first-mentionedContracting State.発音を聞く 例文帳に追加

専ら教育又は訓練を受けるため一方の締約国内に一時的に滞在する学生又は事業修習者であって、現に他方の締約国の居住者であるもの又はその滞在の直前に他方の締約国の居住者であったものがその生計、教育又は訓練のために受け取る給付（当該一方の締約国外から支払われるものに限る。）については、当該一方の締約国においては、租税を課することができない。 - 財務省

Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in the first-mentioned Contracting State, provided that such payments arise from sources outside that Contracting State.発音を聞く 例文帳に追加

専ら教育又は訓練を受けるため一方の締約国内に滞在する学生又は事業修習者であって、現に他方の締約国の居住者であるもの又はその滞在の直前に他方の締約国の居住者であったものがその生計、教育又は訓練のために受け取る給付（当該一方の締約国外から支払われる給付に限る。）については、当該一方の締約国においては、租税を課することができない。 - 財務省

Payments which a student or business apprentice who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned Contracting State for the primary purpose of his education or training receives for the purpose of his maintenance, education or training shall be exempt from tax in the first-mentioned Contracting State, provided that such payments are made to him from outside that first-mentioned Contracting State.発音を聞く 例文帳に追加

教育又は訓練を受けることを主たる目的として一方の締約国内に滞在する学生又は事業修習者であって、現に他方の締約国の居住者であるもの又はその滞在の直前に他方の締約国の居住者であったものがその生計、教育又は訓練のために受け取る給付（当該一方の締約国外から支払われる給付に限る。)については、当該一方の締約国において租税を免除する。 - 財務省

(iv) A pupil or student of a high school, or in the latter course of a secondary educational school (chuto kyoiku gakko), in a high school course of a school for special needs education, in a higher course of a vocational school (senshu gakko) or a college of technology (koto senmon gakko) (hereinafter referred to as "school"); who is to travel outside the territory of Japan as part of an educational course (an equivalent course in a non-degree graduate program or a special course in a high school or school for special needs education or in a higher course of a vocational school (senshu gakko)) as prescribed in Article 83 (including cases where it is applied mutatis mutandis pursuant to Article 108, paragraph (2)), Article 128, or Article 174 of the Ordinance for Enforcement of the School Education Act (Ordinance of the Ministry of Education No.11 of 1947), and who is an individual whom the person or board provided for in each item in accordance with the following list of classifications of schools has notified the Minister of Justice of his/her status as a person endorsed by the principal.発音を聞く 例文帳に追加

四　学校教育法施行規則（昭和二十二年文部省令第十一号）第八十三条（同規則第百八条第二項において準用する場合を含む。）、第百二十八条若しくは第百七十四条に規定する教育課程（高等学校、特別支援学校若しくは高等専門学校の専攻科若しくは別科又は専修学校の高等課程にあつては、これに相当するもの）として実施される本邦外の地域に赴く旅行に参加する本邦の高等学校、中等教育学校の後期課程、特別支援学校の高等部、高等専門学校又は専修学校の高等課程（以下この号において「学校」という。）の生徒又は学生であって、次の各号に掲げる学校の区分に応じそれぞれ当該各号に定める者から法務大臣に対して当該学校の長が身元保証を行う旨の通知をしたもの - 日本法令外国語訳データベースシステム

Payments which a student who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education receives for the purpose of his maintenance,education, study or research shall not be taxed in that Contracting State, provided that: (i) such payments arise from sources outside that Contracting State; or (ii) such payments are made as grants,scholarships, allowances or awards to him by a governmental entity of that Contracting State or any other entity which is operated for a religious, charitable, educational,scientific, artistic, cultural or public purpose and all or part of whose income is exempt from tax under the domestic laws of that Contracting State.発音を聞く 例文帳に追加

専ら教育を受けるため一方の締約国内に滞在する学生であって、現に他方の締約国の居住者であるも の又はその滞在の直前に他方の締約国の居住者であったものがその生計、教育、勉学又は研究のために受け取る給付については、次の(i)又は(ii)に規定する要件を満たす場合には、当該一方の締約国においては、租税を課することができない。(i)当該給付が、当該一方の締約国外から支払われるものであること。 (ii)当該給付が、当該一方の締約国の政府機関又は宗教、慈善、教育、科学、芸術、文化その他公の目的のために運営され、かつ、当該一方の締約国の法令によりその所得の全部又は一部に対する租税が免除される団体からの交付金、奨学金、手当又は奨励金として支払われるものであること。 - 財務省