源泉格の英語

現在、租税条約の締結・改定について、産業界からは、特に、中南米、アジア等の新興国に関する要望が強くなっており、投資所得（配当・利子・使用料）に対する源泉地国における限度税率の引下げ、移転価格税制の関連条項の整備、仲裁制度の導入等が主な課題である。例文帳に追加

There is a growing voice from the business community with regard to the tax matters related to emerging countries such as those in Latin America and Asia. Among the major tasks ahead are reduction in the source-country taxation of investment income (dividends, interest, royalties), improvement with regard to provisions related to the transfer pricing taxation, and introduction of arbitration systems. - 経済産業省

租税条約については、未締結国との新規締結を進めるとともに、既存条約を改正し、投資所得（配当・利子・使用料）に対する源泉地国における限度税率の引下げ、移転価格税制の関連条項の整備、仲裁制度の導入など内容を充実させ、さらにネットワークを拡充させていくことが重要である。例文帳に追加

It is important that we, by concluding new tax treaties with the countries which we have not yet concluded the treaties and amending the existing treaties, enhance contents of tax treaties and expand networks, including reduction of ceiling tax rates in the source country against investment income (dividends, interests and royalties), improvement of provisions related to transfer pricing, and introduction of the arbitration system. - 経済産業省

我が国は、技術力を中心にした強みやポテンシャルを有しながらも、新たな競争力の源泉となる人材の活力向上や、企業活動の効率性及び規格基準の共通性といったビジネスモデル構築に対する取組に遅れが見られ、我が国産業が国際競争力を発展させていくための基盤づくりが改めて必要となっている。例文帳に追加

Japan has the strength and potential with its technical skills as a core. However, we can see that Japan fell behind on raising the vitality level of talented people, which becomes the source of new competitive strength, and improving business models like efficiency of business activities and commonness of standards. Consequently, we need to build our foundation to improve international competitive power of the industries in Japan once again. - 経済産業省

２　前項の場合において、普通法人のうち各事業年度終了の時において資本金の額若しくは出資金の額が一億円以下であるもの若しくは資本若しくは出資を有しないもの（保険業法　に規定する相互会社に準ずるものとして政令で定めるものを除く。）又は人格のない社団等の第百四十一条に規定する国内源泉所得に係る所得の金額のうち年八百万円以下の金額については、同項の規定にかかわらず、百分の二十二の税率による。例文帳に追加

(2) In the case referred to in the preceding paragraph, with regard to the amount of eight million yen per annum or less out of the amount of income categorized as domestic source income prescribed in Article 141 of an ordinary corporation whose amount of stated capital or amount of capital contributions is not more than 100 million yen at the end of each business year or which has no capital or investment at the end of each business year (excluding an ordinary corporation specified by a Cabinet Order as being equivalent to a mutual company prescribed in the Insurance Business Act) or of an association or foundation without juridical personality, the applicable tax rate shall be 22 percent notwithstanding the provision of the said paragraph.発音を聞く  - 日本法令外国語訳データベースシステム

特に、両締約国の権限のある当局は、次の事項について合意することができる。(a)一方の締約国の企業が他方の締約国内に有する恒久的施設への所得、所得控除、税額控除その他の租税の減免の帰属(b)二以上の者の間における所得、所得控除、税額控除その他の租税の減免の配分(c)この条約の適用に関する相違（次に掲げる事項に関する相違を含む。)の解消(i)特定の所得の分類(ii)者の分類(iii)特定の所得に対する源泉に関する規則の適用(iv)この条約において用いられる用語の意義(d)事前価格取決め例文帳に追加

In particular the competent authorities of the Contracting States may agree: (a) to the same attribution of income, deductions, credits, or allowances of an enterprise of a Contracting State to its permanent establishment situated in the other Contracting State; (b) to the same allocation of income, deductions, credits, or allowances between persons; (c) to the settlement of conflicting application of the Convention, including conflicts regarding: (i) the characterization of particular items of income; (ii) the characterization of persons; (iii) the application of source rules with respect to particular items of income; and (iv) the meaning of any term used in the Convention; and (d) to advance pricing arrangements.発音を聞く  - 財務省

具体的には、①「社会の仕組みや社会主観に適合することによって社会的に認められる創造的な知恵の値打ち」を「知価」と定義した上で、1980年代には、「知価」の創造が経済の成長と企業利益の主要な源泉となり、「知価」の値打ちが支配的になる社会（「知価社会」）へと経済・社会が大きく移行し始めていること、②このような「知価社会」は、単純にモノ離れあるいはサービス化が進展した社会と考えるべきではなく、モノかサービスかにかかわりなく、デザイン性やブランド・イメージ、高度な技術、あるいは特定の機能の創出といったことが、物財やサービス価格の中で大きな比重を占めるようになる社会と考えるべきこと、を主張している。例文帳に追加

Specifically, Sakaiya (a) defined the value of creative knowledge that is socially recognized by conforming to the structure of society and social subjectivity as "knowledge value," and argued that in the 1980s, the creation of "knowledge value" became the principal source of economic growth and corporate profits and the economy and society as a whole are beginning to shift in a major way to a society where the "knowledge value" will be a predominant worthiness (knowledge-value society); (b) this "knowledge-value society" should not be interpreted as a society with the growing tendency to turn away from material possessions or a highly service-oriented society but as a society where designs, brand images, sophisticated technology or the creation of specified functions, regardless of for goods or services, would be accorded much greater importance in the prices of goods and services. - 経済産業省

第六十八条の八十八　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外関連者（外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第五項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。例文帳に追加

Article 68-88 (1) Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price.発音を聞く  - 日本法令外国語訳データベースシステム

第六十六条の四　法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者（外国法人で、当該法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第六項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該法人の当該事業年度の所得及び解散（合併による解散を除く。以下この条において同じ。）による清算所得（清算所得に対する法人税を課される法人の清算中の事業年度の所得及び同法第百三条第一項第二号の規定により解散による清算所得とみなされる金額を含む。第七項において同じ。）に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。例文帳に追加

Article 66-4 (1) Where a corporation has, in each business year beginning on or after April 1, 1986, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said corporation (meaning a foreign corporation that has a relationship with the said corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (6) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order; hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said corporation's income for the said business year and its liquidation income due to dissolution (excluding dissolution as a result of a merger; hereinafter the same shall apply in this Article) (liquidation income shall include the income of a corporation that is liable for corporation tax on liquidation income for the business year when liquidation is in progress, and any amount that shall be deemed to be liquidation income due to dissolution pursuant to the provision of Article 103(1)(ii) of the said Act; the same shall apply in paragraph (7)), the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price.発音を聞く  - 日本法令外国語訳データベースシステム