controlling shareholderとは 意味・読み方・使い方

a) The average balance of liabilities (meaning the average balance of liabilities prescribed in Article 68-89(4)(v) of the Act; hereinafter the same shall apply in this Article) regarding the liabilities owed, for the relevant consolidated business year of the said consolidated corporation, to the said foreign controlling shareholder, etc. and fund provider, etc. (meaning the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in item (iv) of the said paragraph; hereinafter the same shall apply in this Article発音を聞く 例文帳に追加

イ　当該連結法人の当該連結事業年度の当該国外支配株主等及び資金供与者等に対する負債（法第六十八条の八十九第四項第四号に規定する国外支配株主等及び資金供与者等に対する負債をいう。以下この条において同じ。）に係る平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。） - 日本法令外国語訳データベースシステム

c) The amount obtained by multiplying the equity interest held by a foreign controlling shareholder, etc. for the relevant consolidated business year of the said consolidated corporation (meaning the equity interest held by a foreign controlling shareholder, etc. prescribed in Article 68-89(4)(vi) of the Act; the same shall apply in paragraph (4) and paragraph (7)) by three (where the said consolidated corporation receives the application of the provisions of paragraph (3) of the said Article, by the multiple number prescribed in the said paragraph発音を聞く 例文帳に追加

ハ　当該連結法人の当該連結事業年度に係る国外支配株主等の資本持分（法第六十八条の八十九第四項第六号に規定する国外支配株主等の資本持分をいう。第四項及び第七項において同じ。）に、三（当該連結法人が同条第三項の規定の適用を受ける場合には同項に規定する倍数。次項において同じ。）を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(19) Where the said consolidated corporation and a foreign controlling shareholder, etc. related to the said consolidated corporation are in a relationship listed in paragraph (11)(ii), when the same person prescribed in the said item is a resident or any other domestic corporation prescribed in Article 2(1)(i)-2 of the Act, the provisions of the preceding two paragraphs shall be applied by deeming the said same person to be a foreign controlling shareholder, etc. related to the said consolidated corporation.発音を聞く 例文帳に追加

１９　当該連結法人と当該連結法人に係る国外支配株主等とが第十一項第二号に掲げる関係にある場合において、同号に規定する同一の者が法第二条第一項第一号の二に規定する居住者又は他の内国法人であるときは、当該同一の者を当該連結法人に係る国外支配株主等とみなして、前二項の規定を適用するものとする。 - 日本法令外国語訳データベースシステム

i) Where the whole or a part of the issued shares, etc. of any other domestic corporation which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this item and paragraph (24)) of the said domestic corporation are held by a foreign controlling shareholder, etc. related to the said domestic corporation: The ratio obtained by multiplying the said foreign controlling shareholder, etc.'s ratio of shareholding (meaning the ratio of the shares, etc. held by a shareholder, etc. out of the total issued shares, etc.; hereinafter the same shall apply in this paragraph and paragraph (24)) pertaining to the said other domestic corporation by the said other domestic corporation's ratio of shareholding pertaining to the said domestic corporation (where there are two or more other domestic corporations, the sum of the ratios calculated for each of them発音を聞く 例文帳に追加

一　当該内国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この号及び第二十四項において同じ。）である他の内国法人の発行済株式等の全部又は一部が当該内国法人に係る国外支配株主等により保有されている場合　当該国外支配株主等の当該他の内国法人に係る持株割合（株主等の有する株式等がその発行済株式等のうちに占める割合をいう。以下この項及び第二十四項において同じ。）に当該他の内国法人の当該内国法人に係る持株割合を乗じて計算した割合（当該他の内国法人が二以上ある場合には、当該二以上の他の内国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

i) Where the whole or a part of the issued shares, etc. of any other domestic corporation which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this item and paragraph (22)) of the said consolidated corporation are held by a foreign controlling shareholder, etc. related to the said consolidated corporation: The ratio obtained by multiplying the said foreign controlling shareholder, etc.'s ratio of shareholding (meaning the ratio of the shares, etc. held by a shareholder, etc. out of the total issued shares, etc.; hereinafter the same shall apply in this paragraph and paragraph (22)) pertaining to the said other domestic corporation by the said other domestic corporation's ratio of shareholding pertaining to the said consolidated corporation (where there are two or more other domestic corporations, the sum of the ratios calculated for each of them発音を聞く 例文帳に追加

一　当該連結法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この号及び第二十二項において同じ。）である他の内国法人の発行済株式等の全部又は一部が当該連結法人に係る国外支配株主等により保有されている場合　当該国外支配株主等の当該他の内国法人に係る持株割合（株主等の有する株式等がその発行済株式等のうちに占める割合をいう。以下この項及び第二十二項において同じ。）に当該他の内国法人の当該連結法人に係る持株割合を乗じて計算した割合（当該他の内国法人が二以上ある場合には、当該二以上の他の内国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

(i) Where it is found that a foreign controlling shareholder, etc. related to the said domestic corporation has provided the said domestic corporation with funds via a third party: The said third party発音を聞く 例文帳に追加

一　当該内国法人に係る国外支配株主等が第三者を通じて当該内国法人に対して資金を供与したと認められる場合における当該第三者 - 日本法令外国語訳データベースシステム

(i) In the case prescribed in Article 13(ii), the guarantee charge for liabilities set forth in the said item which a domestic corporation set forth in the said item pays to a foreign controlling shareholder, etc. related to the said domestic corporation発音を聞く 例文帳に追加

一　第十三項第二号に規定する場合において、同号の内国法人が当該内国法人に係る国外支配株主等に支払う同号の債務の保証料 - 日本法令外国語訳データベースシステム

The amount calculated as specified by a Cabinet Order as the interest on a domestic corporation's net assets held by a foreign controlling shareholder, etc. and the amount calculated as specified by a Cabinet Order as the amount of net assets prescribed in item (vii) of the said paragraph発音を聞く 例文帳に追加

第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額及び同項第七号 - 日本法令外国語訳データベースシステム