振替所得の英語

イ　当該非居住者又は外国法人が、当該振替国債の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所（国内に居所を有する非居住者その他の財務省令で定める者にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した書類（以下この条において「振替国債非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替国債の振替記載等に係る他の特定間接口座管理機関）及び当該振替国債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この号において同じ。）を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替国債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替国債の振替記載等に係る外国間接口座管理機関。ロにおいて同じ。）及び当該振替国債の振替記載等に係る特定振替機関等を経由して当該利子に係る所得税法第十七条の規定による納税地の所轄税務署長に提出していること。例文帳に追加

(a) The said nonresident or foreign corporation shall, when seeking the application of the provision of this paragraph for the first time with regard to interest on the said book-entry transfer national government bonds, submit a document stating such intention, his/her or its name and address (or a place specified by a Ordinance of the Ministry of Finance in the case of a nonresident who has his/her residence in Japan or any other person specified by an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption of book-entry transfer national government bonds") to the competent district director having jurisdiction over the place for tax payment pertaining to the said interest pursuant to the provision of Article 17 of the Income Tax Act, via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this item), or via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds; the same shall apply in (b)) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds.発音を聞く  - 日本法令外国語訳データベースシステム

イ　当該非居住者又は外国法人が、当該振替地方債の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所その他の財務省令で定める事項を記載した書類（以下この条において「振替地方債非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替地方債の振替記載等に係る他の特定間接口座管理機関）及び当該振替地方債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この号において同じ。）及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替地方債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替地方債の振替記載等に係る外国間接口座管理機関。ロにおいて同じ。）及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由して当該利子に係る所得税法第十七条の規定による納税地の所轄税務署長に提出していること。例文帳に追加

(a) The said nonresident or foreign corporation shall, when seeking the application of the provision of this paragraph for the first time with regard to interest on the said book-entry transfer local government bonds, submit a document stating such intention, his/her or its name and address, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption of book-entry transfer local government bonds") to the competent district director having jurisdiction over the place for tax payment pertaining to said interest pursuant to the provision of Article 17 of the Income Tax Act, via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this item) and the person who pays the said interest, or via [1] the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds; the same shall apply in (b)), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] the person who pays the said interest.発音を聞く  - 日本法令外国語訳データベースシステム

非居住者債券所得非課税制度（J-BIEM）とは、外国投資家が受ける振替公社債の利子を非課税とする制度であり、平成 22年度税制改正において、３年間の時限措置として、振替社債が対象債券に追加されているところであるが、平成 25年度税制改正において、振替社債に係る時限措置の恒久化を目指す。例文帳に追加

The Japanese Bond Income Tax Exemption Scheme (J-BIEM) is a system under which book-entry transfer bond interest received by foreign investors is tax exempt. In the FY2010 tax reforms, as a three-year temporary measure, book-entry transfer corporate bonds are to be added as tax exempt bonds under J-BIEM. The FSA aims to make this temporary measure into a permanent measure in FY2013.発音を聞く  - 金融庁

第五条の二　非居住者又は外国法人でその有する次の各号に掲げるものの区分に応じ当該各号に定める要件を満たすものが、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関（以下この条において「特定振替機関等」という。）又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所（郵便局を含む。以下この条において「営業所等」という。）又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている社債等の振替に関する法律第八十八条に規定する振替国債（同法第九十条第三項に規定する分離利息振替国債を除く。以下この条において「振替国債」という。）又は同法第百十三条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる地方債（以下この条において「振替地方債」という。）につきその利子（第八条第一項又は第二項の規定の適用があるものを除く。）の支払を受ける場合には、その支払を受ける利子（その者が当該振替国債又は当該振替地方債を引き続き所有していた期間（当該振替国債又は当該振替地方債につき引き続き振替記載等を受けていた期間に限る。以下この条において「所有期間」という。）に対応する部分の額として政令で定めるところにより計算した金額に相当する部分に限る。）については、所得税を課さない。例文帳に追加

Article 5-2 (1) Where a nonresident or foreign corporation who satisfies the requirements specified in each of the following items for the category of bonds listed in the relevant item that are held thereby, receives payment of interest (excluding interest subject to the provision of Article 8(1) or (2)) on book-entry transfer national government bonds prescribed by Article 88 of the Act on Book-Entry Transfer of Company Bonds, etc. (excluding coupon-only book-entry transfer national government bonds prescribed in Article 90(3) of the said Act; hereinafter referred to in this Article as "book-entry transfer national government bonds") or local government bonds which shall be subject to the provisions of the said Act pursuant to Article 66 of the said Act as applied mutatis mutandis pursuant to Article 113 of the said Act (hereinafter referred to in this Article as "book-entry transfer local government bonds"), for which the nonresident or foreign corporation has made entries or records under the book-entry transfer system in his/her or its account established with a specified book-entry transfer institution, specified account management institution or specified indirect account management institution (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary, via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a "business office, etc.") or a specified overseas business office, etc. of the said qualified foreign intermediary, income tax shall not be imposed with respect to such interest to be received (limited to the part of interest equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as the amount corresponding to the period during which the nonresident or foreign corporation has continued to hold the said book-entry transfer national government bonds or the said book-entry transfer local government bonds (limited to the period during which he/she or it has continued to hold entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or the said book-entry transfer local government bonds; hereinafter referred to in this Article as the "holding period"):発音を聞く  - 日本法令外国語訳データベースシステム

五　外国法人が分離振替国債を有する事業年度において、当該事業年度の所得の金額の計算上損金の額に算入すべき金額のうちに法人税法第二十二条第三項第二号に規定する販売費、一般管理費その他の費用で分離振替国債の保有又は譲渡に係る所得を生ずべき業務と当該所得以外の所得を生ずべき業務との双方に関連して生じたものの額（以下この号において「共通費用の額」という。）がある場合　当該共通費用の額のうち、収入金額、資産の価額、使用人の数その他の基準のうち当該外国法人の行う業務の内容及び費用の性質に照らして合理的と認められる基準により当該分離振替国債の保有又は譲渡に係る所得の金額の計算上の損金の額として配分される費用の額に相当する金額例文帳に追加

(v) Where, in a business year when a foreign corporation holds book-entry transfer national government bonds in separate trading, the amount to be included in deductible expenses for calculating the amount of income for the relevant business year contains the amount of selling expenses, general administrative expenses and any other expenses prescribed in Article 22(3)(ii) of the Corporation Tax Act that arose in connection with both a business that creates income for the holding or transfer of book-entry transfer national government bonds in separate trading and a business that creates income other than the said income (hereinafter referred to as the "amount of common expenses" in this item): The amount equivalent to the part of the said amount of common expenses that is to be appropriated as deductible expenses for calculating the amount of income for the holding or transfer of the said book-entry transfer national government bonds in separate trading, based on the amount of revenue, asset value, the number of employees, and any other standards that are deemed to be rational in light of the details of the business conducted by the said foreign corporation and the nature of the expenses.発音を聞く  - 日本法令外国語訳データベースシステム

二　非居住者又は外国法人で所得税法第十一条第二項に規定する外国法人又は法第八条第一項に規定する金融機関若しくは同条第二項に規定する金融商品取引業者等に該当する者　その者が振替記載等を受けていた振替国債例文帳に追加

(ii) Nonresident or foreign corporation that falls under the category of foreign corporation prescribed in Article 11(2) of the Income Tax Act, or what falls under the category of financial institution prescribed in Article 8(1) of the Act or the category of financial instruments business operator, etc. prescribed in paragraph (2) of the said Article: The book-entry transfer national government bonds for which the nonresident or foreign corporation made entries or records under the book-entry transfer system発音を聞く  - 日本法令外国語訳データベースシステム

二　非居住者又は外国法人で所得税法第十一条第二項に規定する外国法人又は法第八条第一項に規定する金融機関若しくは同条第二項に規定する金融商品取引業者等に該当する者　その者が振替記載等を受けていた振替地方債例文帳に追加

(ii) Nonresident or foreign corporation that falls under the category of foreign corporations prescribed in Article 11(2) of the Income Tax Act, or what falls under the category of financial institutions prescribed in Article 8(1) of the Act or the category of financial instruments business operators, etc. prescribed in paragraph (2) of the said Article: The book-entry transfer local government bonds for which the nonresident or foreign corporation made entries or records under the book-entry transfer system発音を聞く  - 日本法令外国語訳データベースシステム