distribution of awardとは 意味・読み方・使い方

(iv) A domestic corporation: Interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award listed in the items of Article 174 (Tax Base of Income Tax in the case of Domestic Corporations), which is paid in Japan発音を聞く 例文帳に追加

四　内国法人　国内において支払われる第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配及び賞金 - 日本法令外国語訳データベースシステム

(3) A person who pays a domestic corporation, in Japan, interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award listed in the items of Article 174 (Tax Base of Income Tax in the case of Domestic Corporations) (excluding those that fall under the provision of Article 176(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property)) shall, at the time of payment, collect income tax with respect to the said interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection.発音を聞く 例文帳に追加

３　内国法人に対し国内において第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金（これらのうち第百七十六条第一項又は第二項（信託財産に係る利子等の課税の特例）の規定に該当するものを除く。）の支払をする者は、その支払の際、当該利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。 - 日本法令外国語訳データベースシステム

(ii) Where the nonresident receives, in Japan, payment of taxable income of a domestic corporation attributed to the trust property under a trust subject to corporation taxation for which he/she accepts the position of trustee (meaning interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award listed in the items of Article 174 (Tax Base of Income Tax in the case of Domestic Corporations); hereinafter the same shall apply in this Article), or receives payment of taxable income of a foreign corporation attributed to the said trust property (meaning domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii); hereinafter the same shall apply in this Article).発音を聞く 例文帳に追加

二　その引受けを行う法人課税信託の信託財産に帰せられる内国法人課税所得（第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金をいう。以下この条において同じ。）の支払を国内において受けるとき又は当該信託財産に帰せられる外国法人課税所得（国内源泉所得のうち第百六十一条第一号の二から第七号まで又は第九号から第十二号までに掲げるものをいう。以下この条において同じ。）の支払を受けるとき。 - 日本法令外国語訳データベースシステム