"Dividend on share of profit which is exempted from calculated income tax"
I'm Japanese and I'm trying to translate my husband's withholding tax certificate into Japanese to apply for his visa in Japan.
My husband is from Thailand, so the tax certificate was originally issued in Thai, and I'm trying to put it into Japanese based on an English translation of it. A non-native English speaker first translated the original thing into English for me.
I just can't figure out what "calculated income tax" is. The whole sentence of it is
"2) In the case where the recipient of the dividend is not entitled to a tax credit because the dividends is paid from (2.1) Net profit of business that is exempted from income tax. (2.2) Dividend on share of profit which is exempted from calculated income tax."
I'm struggling with (2.2).