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特定の合併等が行われた場合の株主等の課税の特例の英語
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英訳・英語 Special Provisions for Taxation on Shareholders、etc. in the Event of Specified Merger、etc.; Special Provisions for Taxation on Shareholders、in the event of Specified Merger、etc.
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特定の合併等が行われた場合の株主等の課税の特例
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特定の合併等が行われた場合の株主等の課税の特例例文帳に追加
Special Provisions for Taxation on Shareholders, in the event of Specified Merger, etc.発音を聞く - 日本法令外国語訳データベースシステム
２ 法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた特定分割型分割（分割法人の株主等に分割承継法人に係る特定外国親法人（法人税法第六十一条の二第四項に規定する親法人で特定軽課税外国法人に該当するものをいう。以下この項において同じ。）の株式以外の資産（当該株主等に対する同条第四項に規定する剰余金の配当等として交付された同項に規定する分割対価資産以外の金銭その他の資産を除く。）が交付されなかつた分割型分割（前条第二項第一号に規定する分割で、適格分割型分割に該当しないものに限る。）をいう。）により分割承継法人に係る特定外国親法人の株式の交付を受けた場合における同法第六十一条の二第四項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定の適用については、同項中「交付されなかつたもの（」とあるのは、「交付されなかつたもの（租税特別措置法第六十八条の三第二項（特定の合併等が行われた場合の株主等の課税の特例）に規定する特定分割型分割に該当するものを除く。」とする。例文帳に追加
(2) Where a corporation has, as a result of a specified split-off-type company split implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation) (such specified split-off-type company split shall mean a split-off-type company split (meaning a split prescribed in paragraph (2)(i) of the preceding Article, which does not fall under the category of qualified split-off-type company split) whereby a shareholder, etc. of the split corporation has not been provided with assets (excluding money and other assets provided for the said shareholder, etc. as dividend of surplus, etc. prescribed in Article 61-2(4) of the Corporation Tax Act, except for assets as a consideration for a split prescribed in Article 61-2(4) of the said Act) other than shares of a specified foreign parent corporation (meaning a parent corporation prescribed in Article 61-2(4) of the said Act which falls under the category of specified foreign corporation with les tax burden; hereinafter the same shall apply in this paragraph) that is related to the succeeding corporation in the company split), been provided with shares of a specified foreign parent corporation related to the succeeding corporation in the company split, with regard to the application of the provision of Article 61-2(4) of the said Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act), the phrase "split-off-type company split (wherein a shareholder, etc. of the split corporation has not been provided with...(hereinafter referred to as..." shall be deemed to be replaced with "split-off-type company split (wherein a shareholder, etc. of the split corporation has not been provided with...(excluding a split-off-type company split that falls under the category of specified split-off-type company split prescribed in Article 68-3-(2) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Shareholders, etc. in the event of Specified Merger, etc.); hereinafter referred to as...".発音を聞く - 日本法令外国語訳データベースシステム
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特定の合併等が行われた場合の株主等の課税の特例
Trust accounting refers to accounting related to mergers or stock swaps of corporate trusts.
a stock price that loses its eligibility to receive a dividend
dividends that corporations normally pay to shareholders at the end of each settlement term, called ordinary dividends
the action of dividing shares of new stocks to existing shareholders when those new stocks are issued
securities that are registered with the legal owner
an evaluation by a rating company of the probability that a particular bond issue will default
that part of the earnings of a corporation that is distributed to its shareholders
A request system for selling and purchasing fractional shares is set up for certain issues.
the difference by which the amount of money paid for stocks (purchased for the purpose of reducing funds) is less than th
a security created when a group of mortgages are gathered together and bonds are sold to other institutions or the public
stock whose holders are guaranteed priority in the payment of dividends but whose holders have no voting rights
of a business enterprise, the action of recruiting purchasers of stocks and bonds only from among people who have some connection to the company
the stockholder whose name is registered on the books of the corporation as owning the shares at a particular time
a type of stock that cannot be transferred, in order to prevent a takeover of the firm, called {defensive stock}
the action of giving capital increases to stockholders because of property reassessments
In the case of a cash merger, the stockholders of a merged company receive cash rather than stocks.
any of the equal portions into which the capital stock of a corporation is divided and ownership of which is evidenced by a stock certificate
the capital a stockholder pays to a company, other than that paid into a capital fund
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