事業課税の英語

外国法人に係る各事業年度の所得に対する法人税の課税標準例文帳に追加

Tax Base of Corporation Tax on Income for Each Business Year in the case of Foreign Corporations発音を聞く  - 日本法令外国語訳データベースシステム

２　連結法人の前項各号に掲げる事実が生じた日を含む連結事業年度開始の日前十年以内に開始した事業年度に連結事業年度に該当しないものがある場合において、その該当しない事業年度に係る課税済留保金額（第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。）があるときは、前項の規定の適用については、その課税済留保金額は、当該事業年度の期間に対応する前十年以内の各連結事業年度の個別課税済留保金額とみなす。例文帳に追加

(2) Where a consolidated corporation has a business year that commenced within ten years before the first day of the consolidated business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, which is not included in a consolidated business year, and has a taxed amount of retained income (meaning a taxed amount of retained income prescribed in Article 66-8(1); hereinafter the same shall apply in this Article) for the said business year that is not included in a consolidated business year, with regard to the application of the provision of the preceding paragraph, such taxed amount of retained income shall be deemed to be an individually taxed amount of retained income for each consolidated business year within the preceding ten years which corresponds to the period of the said business year.発音を聞く  - 日本法令外国語訳データベースシステム

一　適格合併　当該適格合併に係る被合併法人の合併前十年内事業年度（適格合併の日前十年以内に開始した各事業年度又は各連結事業年度をいう。）の課税済留保金額又は個別課税済留保金額例文帳に追加

i) Qualified merger: The taxed amount of retained income or individually taxed amount of retained income of the merged corporation involved in the qualified merger for each business year within ten years before the merger (meaning each business year or each consolidated business year that commenced within ten years before the date of the qualified merger発音を聞く  - 日本法令外国語訳データベースシステム

一　適格合併　当該適格合併に係る被合併法人の合併前十年内事業年度（適格合併の日前十年以内に開始した各連結事業年度又は各事業年度をいう。）の個別課税済留保金額又は課税済留保金額例文帳に追加

i) Qualified merger: The individually taxed amount of retained income or taxed amount of retained income of the merged corporation involved in the qualified merger for each business year within ten years before the merger (meaning each consolidated business year or each business year that commenced within ten years before the date of the qualified merger発音を聞く  - 日本法令外国語訳データベースシステム

２　内国法人の前項各号に掲げる事実が生じた日を含む事業年度開始の日前十年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別課税済留保金額（第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）があるときは、前項の規定の適用については、その個別課税済留保金額は、当該連結事業年度の期間に対応する前十年以内の各事業年度の課税済留保金額とみなす。例文帳に追加

(2) Where a domestic corporation has a consolidated business year that commenced within ten years before the first day of the business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, and has an individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1); hereinafter the same shall apply in this Article) for the said consolidated business year, with regard to the application of the provision of the preceding paragraph, such individually taxed amount of retained income shall be deemed to be a taxed amount of retained income for each business year within the preceding ten years which corresponds to the period of the said consolidated business year.発音を聞く  - 日本法令外国語訳データベースシステム

２　特殊関係株主等である内国法人の前項各号に掲げる事実が生じた日を含む事業年度開始の日前十年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別課税済留保金額（第六十八条の九十三の八第一項に規定する個別課税済留保金額をいう。以下この項において同じ。）があるときは、前項の規定の適用については、その個別課税済留保金額は、当該連結事業年度の期間に対応する前十年以内の各事業年度の課税済留保金額とみなす。例文帳に追加

(2) Where a domestic corporation that is a specially-related shareholder, etc. has a consolidated business year that commenced within ten years before the first day of the business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, and has an individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-93-8(1); hereinafter the same shall apply in this paragraph) for the said consolidated business year, with regard to the application of the provision of the preceding paragraph, such individually taxed amount of retained income shall be deemed to be a taxed amount of retained income for each business year within the preceding ten years which corresponds to the period of the said consolidated business year.発音を聞く  - 日本法令外国語訳データベースシステム

また、上記①～④に加え、地方税についても、事業税、不動産取得税又は固定資産税の課税免除又は不均一課税の減免による減収に対する、地方交付税による補塡措置を講ずることとしている。例文帳に追加

In addition to (1) to (4) above, action was taken to use tax revenue allocated to local governments to make up for local tax revenues lost due to exemption from business tax, real estate acquisition tax, or property tax or reduction/exemption from unequal taxation.発音を聞く  - 経済産業省

一　その本店所在地国の法令により当該各事業年度の法人所得税の課税標準に含まれないこととされる所得の金額例文帳に追加

(i) The amount of income which shall not be included in the corporate income tax base for the relevant business year under the laws and regulations of the state of the head office発音を聞く  - 日本法令外国語訳データベースシステム