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Weblio 辞書 > 英和辞典・和英辞典 > 日英・英日専門用語 > 課税の対象となる所得の英語・英訳 

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日英・英日専門用語辞書での「課税の対象となる所得」の英訳

課税の対象となる所得


「課税の対象となる所得」の部分一致の例文検索結果

該当件数 : 15



例文

課税の対象となる所得例文帳に追加

income subjected to taxation発音を聞く  - EDR日英対訳辞書

一 課税済配当等の額に相当する金額は、まずその年分の法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

(i) The amount equivalent to the taxed amount of a dividend, etc. shall be deducted first for calculating the amount of miscellaneous income pertaining the taxable retained income to be included in gross revenue for the year pursuant to the provisions of Article 40-4(1) of the Act発音を聞く  - 日本法令外国語訳データベースシステム

日本国及びオランダ王国は、所得に対する租税に関し、二重課税を回避し、及び脱税を防止するための新たな条約を締結することを希望して、次のとおり協定した。第一条対象なる例文帳に追加

Japan and the Kingdom of the Netherlands, Desiring to conclude a new Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follows: Article 1 PERSONS COVERED発音を聞く  - 財務省

イ 当該控除未済配当等の額は、まずその年分の法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額(前項第一号の規定による控除が行われる場合には、当該控除後の金額)の計算上控除する。例文帳に追加

a) The said remaining amount of a dividend, etc. after deduction shall be deducted first for calculating the amount of miscellaneous income pertaining the taxable retained income to be included in gross revenue for the year pursuant to the provisions of Article 40-4(1) of the Act (where a deduction under the provision of item (i) of the preceding paragraph is made, for calculating the amount after the said deduction発音を聞く  - 日本法令外国語訳データベースシステム

3 第二十五条の二十一第四項及び第五項の規定は、法第四十条の十第一項の規定によりその総収入金額に算入されることとなる同項に規定する課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額を計算する場合について準用する。例文帳に追加

(3) The provisions of Article 25-21(4) and (5) shall apply mutatis mutandis to the case of calculating the amount to be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to taxable retained income prescribed in Article 40-10(1) of the Act which shall be included in the gross revenue pursuant to the provisions of the said paragraph.発音を聞く  - 日本法令外国語訳データベースシステム

3 特定外国子会社等につきその課税対象年度の所得に対して課された外国法人税の額のうち、法第六十六条の七第一項の規定により当該特定外国子会社等に係る内国法人が納付する同項に規定する控除対象外国法人税の額(以下この条において「控除対象外国法人税の額」という。)とみなされる金額は、次の各号に掲げる外国法人税の区分に応じそれぞれその内国法人の当該各号に定める事業年度においてその内国法人が納付することとなるものとみなす。例文帳に追加

(3) Out of the amount of foreign corporation taxes that were imposed on a specified foreign subsidiary company, etc. on its income for a taxable business year, the amount deemed to be the amount of creditable foreign corporation taxes prescribed in Article 66-7(1) of the Act that shall be paid by a domestic corporation related to the said specified foreign subsidiary company, etc., pursuant to the provisions of the said paragraph, (hereinafter referred to as the "amount of creditable foreign corporation taxes" in this Article) shall be deemed to be payable by the domestic corporation in a business year specified respectively in the following items for the category of foreign corporation taxes listed in the relevant items:発音を聞く  - 日本法令外国語訳データベースシステム

例文

3 特定外国子会社等につきその課税対象年度の所得に対して課された外国法人税の額のうち、法第六十八条の九十一第一項の規定により当該特定外国子会社等に係る連結法人が納付する同項に規定する個別控除対象外国法人税の額(以下この条において「個別控除対象外国法人税の額」という。)とみなされる金額は、次の各号に掲げる外国法人税の区分に応じそれぞれその連結法人の当該各号に定める連結事業年度においてその連結法人が納付することとなるものとみなす。例文帳に追加

(3) Out of the amount of foreign corporation taxes that were imposed on a specified foreign subsidiary company, etc. on its income for a taxable business year, the amount deemed to be the amount of individually creditable foreign corporation taxes prescribed in Article 68-91(1) of the Act that shall be paid by a consolidated corporation related to the said specified foreign subsidiary company, etc., pursuant to the provisions of the said paragraph, (hereinafter referred to as the "amount of individually creditable foreign corporation taxes" in this Article) shall be deemed to be payable by the consolidated corporation in a consolidated business year specified respectively in the following items for the category of foreign corporation taxes listed in the relevant item: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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「課税の対象となる所得」の部分一致の例文検索結果

該当件数 : 15



例文

第四十条の十一 その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人(当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。)につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額(以下この条において「課税済配当等の額」という。)が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額(所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。)に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

Article 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:発音を聞く  - 日本法令外国語訳データベースシステム

2 前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額(この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。)がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deduction pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.発音を聞く  - 日本法令外国語訳データベースシステム

2 前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額(この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。)がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国法人又は外国関係法人から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deductions pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc. after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.発音を聞く  - 日本法令外国語訳データベースシステム

2 法第四十条の四第一項又は法第四十条の五第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用については、法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額は同令第二百二十二条第三項に規定する国内源泉所得に含まれるものとし、法第四十条の五第一項又は第二項の規定の適用を受ける特定外国子会社等又は外国関係会社から受ける同条第一項に規定する配当等の額に係る配当所得の金額はこれらの規定を適用しないで計算した当該配当所得の金額によるものとする。例文帳に追加

(2) With respect to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act when calculating the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act for a resident subject to the provisions of Article 40-4(1) of the Act or Article 40-5(1) or (2) of the Act, the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be included in the domestic source income prescribed in Article 222(3) of the said Order, and the amount of dividend income from a dividend, etc. prescribed in Article 40-5(1) to be received from a specified foreign subsidiary company, etc. or an affiliated foreign company subject to the provisions of Article 40-5(1) or (2) of the Act shall be the amount of the said dividend income calculated without applying these provisions.発音を聞く  - 日本法令外国語訳データベースシステム

12 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額(同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。)がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定により当該内国法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項(内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「減額された場合(」とあるのは「減額された場合(租税特別措置法施行令第三十九条の十八第十二項(特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等)の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」として、同項の規定を適用する。例文帳に追加

(12) In the case where there is any taxed amount of retained income prescribed in Article 66-8(1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation, when the said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18(12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or" the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the said Act, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)."発音を聞く  - 日本法令外国語訳データベースシステム

12 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された同項に規定する個別課税済留保金額(同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。)がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定により当該連結法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該連結法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「減額された場合(」とあるのは「減額された場合(租税特別措置法施行令第三十九条の百十八第十二項(特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等)の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項(内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」として、同項の規定を適用する。例文帳に追加

(12) In the case where there is any individually taxed amount of retained income prescribed in Article 68-92(1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation, when the said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118(12) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;" the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the said Act, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)."発音を聞く  - 日本法令外国語訳データベースシステム

第四十条の五 その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社(当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。)につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額(以下この条において「課税済配当等の額」という。)が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額(所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。)に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:発音を聞く  - 日本法令外国語訳データベースシステム

例文

4 法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等(当該居住者が当該特定外国子会社等に係る間接保有の株式等(同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。)を有する場合における当該間接保有の株式等に係る外国法人の株式等(当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。)を含む。以下この項において同じ。)を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額(当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額)とする。例文帳に追加

(4) The amount that shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary company, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by the said resident in the case where he/she indirectly holds the shares, etc. pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as those held indirectly as prescribed in Article 40-4(2)(iii) of the Act) (such shares, etc. of a specified foreign subsidiary company, etc. shall be limited to those held by the said resident and exclude those falling under the category of the shares, etc. of a specified foreign subsidiary company, etc. related to the said resident); hereinafter the same shall apply in this paragraph) which shall be paid for a period of the year during which the said resident held the said shares, etc. of the specified foreign subsidiary company, etc. (where the said sum exceeds the amount deemed to be revenue pertaining to the said miscellaneous income under the provisions of paragraph (1) of the said Article, such amount shall be that equivalent to the sum of the amounts deemed to be the said revenue).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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