特定利子付負債の英語

６　第二項の規定は、確定申告書等に同項の規定の適用を受ける旨を記載した書面並びに同項の規定により控除する特定債券現先取引等に係る負債に係る平均負債残高及び負債の利子等の額の計算に関する明細書の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。例文帳に追加

(6) The provision of paragraph (2) shall apply only where a domestic corporation has filed a final return form, etc. with a document attached thereto stating that it seeks the application of the provision of the said paragraph and a written statement attached thereto concerning the calculation of the average balance of liabilities regarding the liabilities from a specified bond transaction with a repurchase/resale agreement, etc. and the amount of interest on liabilities, etc., both of which shall be deducted pursuant to the provision of the said paragraph, and preserved the documents on such calculation.発音を聞く  - 日本法令外国語訳データベースシステム

５　第二項の規定は、連結確定申告書等に同項の規定の適用を受ける旨を記載した書面並びに同項の規定により控除する特定債券現先取引等に係る負債に係る平均負債残高及び負債の利子等の額の計算に関する明細書の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。例文帳に追加

(5) The provision of paragraph (2) shall apply only where a consolidated corporation has filed a consolidated final return form, etc. with a document attached thereto stating that it seeks the application of the provision of the said paragraph and a written statement attached thereto concerning the calculation of the average balance of liabilities regarding the liabilities from a specified bond transaction with a repurchase/resale agreement, etc. and the amount of interest on liabilities, etc., both of which shall be deducted pursuant to the provision of the said paragraph, and preserved the documents on such calculation.発音を聞く  - 日本法令外国語訳データベースシステム