内国法人の英語

新たに事業所を設けた内国法人例文帳に追加

A domestic corporation which has newly established a place of business:発音を聞く  - 日本法令外国語訳データベースシステム

二　当該内国法人と当該内国法人に係る国外支配株主等によりその発行済株式等の全部又は一部が保有されている他の内国法人との間に介在する一又は二以上の内国法人（以下この項において「出資関連内国法人」という。）がいる場合であつて、当該国外支配株主等、当該他の内国法人、出資関連内国法人及び当該内国法人が株式等の保有を通じて連鎖関係にある場合　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、当該他の内国法人の出資関連内国法人に係る持株割合、出資関連内国法人の他の出資関連内国法人に係る持株割合及び出資関連内国法人の当該内国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）例文帳に追加

(ii) Where a single domestic corporation or two or more domestic corporations intervene(s) between the said domestic corporation and any other domestic corporation, the whole or a part of whose issued shares, etc. are held by a foreign controlling shareholder, etc. related to the said domestic corporation (hereinafter such intervening domestic corporation(s) shall be referred to as a "capital contribution-related domestic corporation(s)" in this paragraph) and the said foreign controlling shareholder, etc., the said other domestic corporation, capital contribution-related domestic corporation(s) and the said domestic corporation have a linkage through holding the shares, etc.: The ratio obtained by multiplying the said foreign controlling shareholder, etc.'s ratio of shareholding pertaining to the said other domestic corporation sequentially by the said other domestic corporation's ratio of shareholding pertaining to the capital contribution-related domestic corporation(s), by the capital contribution-related domestic corporation's(s') ratio of shareholding pertaining to other capital contribution-related domestic corporation(s), and by the capital contribution-related domestic corporation's(s') ratio of shareholding pertaining to the said domestic corporation (where there are two or more linkages, the sum of the ratios calculated for each of them).発音を聞く  - 日本法令外国語訳データベースシステム

内国法人（清算中の内国法人である普通法人及び清算中の協同組合等を除く。）例文帳に追加

Domestic corporation (excluding an ordinary corporation which is a domestic corporation under liquidation proceedings and a cooperative, etc. under liquidation proceedings)発音を聞く  - 日本法令外国語訳データベースシステム

ロ　内国法人の特殊関係株主等である外国法人が行うその内国法人の株式等の譲渡による所得例文帳に追加

(b) Income arising from the transfer of shares, etc. of a domestic corporation by a foreign corporation which is a specially-related shareholder, etc. of the domestic corporation;発音を聞く  - 日本法令外国語訳データベースシステム

二　当該連結法人と当該連結法人に係る国外支配株主等によりその発行済株式等の全部又は一部が保有されている他の内国法人との間に介在する一又は二以上の内国法人（以下この項において「出資関連内国法人」という。）がいる場合であつて、当該国外支配株主等、当該他の内国法人、出資関連内国法人及び当該連結法人が株式等の保有を通じて連鎖関係にある場合　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、当該他の内国法人の出資関連内国法人に係る持株割合、出資関連内国法人の他の出資関連内国法人に係る持株割合及び出資関連内国法人の当該連結法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）例文帳に追加

(ii) Where a single domestic corporation or two or more domestic corporations intervene(s) between the said consolidated corporation and any other domestic corporation, the whole or a part of whose issued shares, etc. are held by a foreign controlling shareholder, etc. related to the said consolidated corporation (hereinafter such intervening domestic corporation(s) shall be referred to as a "capital contribution-related domestic corporation(s)" in this paragraph) and the said foreign controlling shareholder, etc., the said other domestic corporation, capital contribution-related domestic corporation(s) and the said consolidated corporation have a linkage through holding the shares, etc.: The ratio obtained by multiplying the said foreign controlling shareholder, etc.'s ratio of shareholding pertaining to the said other domestic corporation sequentially by the said other domestic corporation's ratio of shareholding pertaining to the capital contribution-related domestic corporation(s), by the capital contribution-related domestic corporation's(s') ratio of shareholding pertaining to other capital contribution-related domestic corporation(s), and by the capital contribution-related domestic corporation's(s') ratio of shareholding pertaining to the said consolidated corporation (where there are two or more linkages, the sum of the ratios calculated for each of them).発音を聞く  - 日本法令外国語訳データベースシステム

二　特殊関係内国法人　第六十六条の九の六第二項第二号に規定する特殊関係内国法人をいう。例文帳に追加

ii) Specially-related domestic corporation: A specially-related domestic corporation prescribed in Article 66-9-6(2)(ii発音を聞く  - 日本法令外国語訳データベースシステム

二　内国法人が発行する社債（会社以外の内国法人が特別の法律により発行する債券を含む。）例文帳に追加

ii) Company bonds issued by a domestic corporation (including bonds issued by a domestic corporation other than a company under special acts発音を聞く  - 日本法令外国語訳データベースシステム

ロ　内国法人の特殊関係株主等である非居住者が行うその内国法人の株式等の譲渡による所得例文帳に追加

(b) Income arising from the transfer of shares, etc. of a domestic corporation by a nonresident who is a specially-related shareholder, etc. of the domestic corporation発音を聞く  - 日本法令外国語訳データベースシステム