"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).


The translator (from Thai to English) seems to have screwed something up. The resulting text does not make much sense. Consider:

The recipient, let's call him Jeff ...

Jeff is not entitled to a tax credit if ... (i.e. he has to pay the tax) ... because the dividends (some kind of income Jeff receives) comes from:

a) the net profit of a business that for one reason or another does not have to pay taxes


b) a portion of a profit the business makes on which (the portion) no tax needs to be paid.

In b), "Calculated income tax," one would assume, is all the taxes the business pays.

As in, the business's total daily profit (from which Jeff's income comes) is, say, $100, on which all kinds of taxes would have to be paid ... However, a portion of it, say, $20, is not taxable for one reason or another. Thus, the total "calculated income tax" would be calculated based on $80, and not $100.

Which would summarily mean that Jeff has to pay a tax on the income that comes from the non-taxable $20.

I hope this helps.

  • 1
    Or, to focus on the specific phrase: the calculated income tax is the actual total income tax that a person must pay, once all factors have been accounted for. Add up your income, subtract your deductions, subtract exempted income, look up that number in the tax tables to see the income tax owed for that amount. That number is the calculated income tax. – JDM-GBG Oct 6 '18 at 20:29
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    @JDM-GBG: Something like that. Quantum mechanics is easier. – Ricky Oct 6 '18 at 20:40
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    a-MEN to that.... – JDM-GBG Oct 6 '18 at 20:48
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    This question cannot be answered without some knowledge of the double taxation agreement, should it exist, between Thailand and Japan. In such agreements many words no longer bear their ordinary meaning but are technical terms. It is highly unlikely, unless the translator was also a tax expert, that their translation of ordinary Thai words into ordinary Japanese words will make sense in the technical language of tax. You need to consult a tax expert. – JeremyC Oct 6 '18 at 21:43
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    Thank you so much for your help. The corrected sentences make perfect sense to me, although I can't be 100% sure about it as I have no knowledge of taxes in Thailand. I probably should ask an expert like Jeremy says, but I really need to save money right now:(( But thank you everybody for your kindness, it helped a lot!! – momo Oct 6 '18 at 23:19

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