償還差益の英語

７　前各項に規定する割引債とは、割引の方法により発行される公社債（政令で定めるものに限る。）で次に掲げるもの以外のものをいい、これらの規定に規定する償還差益とは、割引債の償還金額（買入消却が行われる場合には、その買入金額）がその発行価額を超える場合におけるその差益をいう。例文帳に追加

(7) Discount bonds prescribed in the preceding paragraphs shall mean government or company bonds (limited to those specified by a Cabinet Order) issued by means of a discount, except for those listed in the following, and profit from the redemption prescribed in these paragraphs shall mean margin profit generated when the redemption price of discount bonds (or the purchase price of discount bonds in the case of retirement by purchase) exceeds the issue price thereof:発音を聞く  - 日本法令外国語訳データベースシステム

一　法人税法第百四十一条第一号に掲げる外国法人が支払を受ける償還差益のうちその者の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるもの例文帳に追加

(i) The profit from the redemption to be received by a foreign corporation listed in Article 141(i) of the Corporation Tax Act which is attributed to a business that is conducted by the said person in Japan at any fixed place prescribed in the said item発音を聞く  - 日本法令外国語訳データベースシステム

二　法人税法第百四十一条第二号又は第三号に掲げる外国法人が支払を受ける償還差益のうち、その者のこれらの号に規定する事業に帰せられるもの例文帳に追加

(ii) The profit from the redemption to be received by a foreign corporation listed in Article 141(ii) or (iii) of the Corporation Tax Act which is attributed to the person's business prescribed in these items.発音を聞く  - 日本法令外国語訳データベースシステム

４　法第四十一条の十二第六項の規定による還付は、非課税法人等からの請求に基づき、同項に規定する償還差益の支払をする際、還付する。この場合においては、前条第二項後段の規定を準用する。例文帳に追加

(4) A refund pursuant to the provisions of Article 41-12(6) shall be made at the time of paying the profit from redemption prescribed in the said paragraph upon request from a non-taxable corporation, etc. In this case, the provisions of the second sentence of Article 26-12(2) shall apply mutatis mutandis.発音を聞く  - 日本法令外国語訳データベースシステム

４　法第四十一条の十二第六項の規定による還付は、非課税法人等からの請求に基づき、償還差益の同項に規定する支払をする際、還付する。この場合においては、前条第二項後段の規定を準用する。例文帳に追加

(4) A refund pursuant to the provisions of Article 41-12, paragraph (6) of the Act shall be made at the time of paying the profit from redemption as prescribed in said paragraph upon request from a non-taxable corporation, etc. In this case, the provisions of the second sentence of Article 26-12, paragraph (2) shall apply mutatis mutandis.発音を聞く  - 日本法令外国語訳データベースシステム

３　外国法人が第四十一条の十二第九項に規定する特定短期公社債のうち同項第一号から第八号までに掲げるもの（次項において「特定短期国債」という。）につき支払を受ける同条第七項に規定する償還差益（次項において「償還差益」という。）については、法人税を課さない。ただし、当該償還差益のうち、国内に恒久的施設を有する外国法人が支払を受けるもので当該国内に恒久的施設を有する外国法人の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。例文帳に追加

(3) Corporation tax shall not be imposed with respect to any profit from redemption prescribed in Article 41-12(7) (referred to in the next paragraph as "profit from redemption") to be received by a foreign corporation with regard to specified short-term government or company bonds prescribed in Article 41-12(9) which are listed in Article 41-12(9)(i) to (viii) (referred to in the next paragraph as "specified short-term government bonds"); provided, however, that this shall not apply to such profit from redemption to be received by a foreign corporation having permanent establishments in Japan, which is attributed to a business conducted in Japan by the said foreign corporation having permanent establishments in Japan or which is otherwise specified by a Cabinet Order.発音を聞く  - 日本法令外国語訳データベースシステム

４　前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法（第二編、第三編及び第五編第一章を除く。）並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還（買入消却を含む。）が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者（当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者）が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二第二項（償還差益に対する分離課税等）に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」と、「（同法」とあるのは「（所得税法」とする。例文帳に追加

(4) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provision of the preceding paragraph shall, pursuant to the provision of a Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the said paragraph (in the case where the said acquirer is not the person who is to receive the redemption: the said person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the said redemption. In this case, where the said acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation or foreign corporation: in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act, the phrase "or prize money" shall be deemed to be replaced with "or prize money... or profit from redemption prescribed in Article 41-12(2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption)," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation"; in Article 144 of the said Act, "the Income Tax Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act."発音を聞く  - 日本法令外国語訳データベースシステム

第二十六条の十二　法第四十一条の十二第五項の規定により還付する所得税の額は、同項の割引債の券面金額から償還金額（買入消却が行なわれる場合には、その買入金額）を控除した金額に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とする。例文帳に追加

Article 26-12 (1) The amount of income tax to be refunded pursuant to the provisions of Article 41-12(5) of the Act shall be the amount obtained by deducting the redemption price (where retirement by purchase is performed, the purchase price) from the face value of the discount bonds set forth in the said paragraph and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue, pursuant to the provisions of paragraph (3) of the said Article.発音を聞く  - 日本法令外国語訳データベースシステム