A person making a payment to a Resident, in Japan, for a distribution of profits under a silent partnership agreement (including an agreement specified by Cabinet Order as being equivalent thereto) must withhold income taxes from that distribution of profits at the time of payment and pay them over to the national government no later than the tenth day of the month after that in which the date of withholding falls.
in Japan
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law