国内投資信託の英語

日本の投資家に販売される外国投資信託を国内から直接設定・指図する運用形態は、現在の金融商品取引法の対象外となっている例文帳に追加

The style of investment management where foreign investment trusts marketed to Japanese investors are set up and given instructions directly from within Japan are not covered by the current FIEA発音を聞く  - 金融庁

ニ．当期末現在における国内株式時価総額及び国内新株予約権証券時価総額については、投資信託財産純資産総額に対するそれぞれの比率が表示されていること。例文帳に追加

D. With respect to aggregate domestic market value and aggregate domestic market value of warrants at the end of the current period, list each of their proportions to the total value of net investment trust assets.発音を聞く  - 金融庁

ただし、日本の投資家に販売される外国投資信託を国内から直接設定・指図する運用形態については、現在の金融商品取引法による規制の対象外となっているが、この形態によるヘッジ・ファンドの運用も、ごく一部に見られる。例文帳に追加

However, although the style of investment management, where investment trusts marketed to Japanese investors are set up abroad and given instructions directly from within Japan, is not covered by current regulations based on the FIEA, such investment management of hedge funds can be found in Japan, albeit infrequently.発音を聞く  - 金融庁

条約第十三条に関し、不動産投資信託が合衆国内に存在する不動産の譲渡によって取得する収益に基づいて行う分配に対しては、同条１の規定に従って租税を課することができることが了解される。例文帳に追加

With reference to Article 13 of the Convention, it is understood that distributions made by a REIT shall be taxable under paragraph 1 of that Article, to the extent that they are attributable to gains derived from the alienation by the REIT of real property situated in the United States.発音を聞く  - 財務省

第百八十条の二　第七条第一項第五号（外国法人の課税所得の範囲）、第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定は、外国法人である信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。次項において「外国信託会社」という。）が、その引き受けた第百七十六条第一項（信託財産に係る利子等の課税の特例）に規定する証券投資信託の信託財産に属する同項に規定する公社債等につき第百六十一条第四号（同号ロを除く。）又は第五号（国内源泉所得）に掲げる国内源泉所得の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該国内源泉所得については、適用しない。例文帳に追加

Article 180-2 (1) Where a trust company that is a foreign corporation (including a financial institution prescribed in Article 1(1) of the Act on Additional Operation etc. of Trust Business by Financial Institutions (Approval of Additional Operation) that is engaged in trust business prescribed in the said paragraph; hereinafter referred to as a "foreign trust company" in the next paragraph) has caused the person who pays domestic source income listed in Article 161(iv) (excluding (b)) or (v) (Domestic Source Income) with respect to the government or company bonds, etc. prescribed in Article 176(1) (Special Provisions for Taxation on Interest, etc. on Trust Property) that are included in the trust property under a securities investment trust prescribed in the said paragraph for which the trust company has accepted the position of trustee, to record, in the books that the person keeps, the fact that the said government or company bonds, etc. are included in the said trust property as well as other matters specified by an Ordinance of the Ministry of Finance, the provisions of Article 7(1)(v) (Scope of Taxable Income of Foreign Corporations), Article 178 (Tax Base of Income Tax in the case of Foreign Corporations), and Article 179 (Tax Rate for Income Tax in the case of Foreign Corporations) shall not apply to the said domestic source income from the said government or company bond, etc. to be paid during the period when the recordation of the said matters regarding the government or company bonds, etc. remains in the books.発音を聞く  - 日本法令外国語訳データベースシステム

８　第一項、第二項、第四項及び前二項の規定は、特定投資信託に係る法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第二号の規定により外国法人としてこの法律の規定を適用するもので、法人税法第百四十一条第一号から第三号までに掲げる外国法人に該当するものに限る。）が、同法第百四十二条の規定により同法第百四十一条に規定する国内源泉所得に係る所得につき同法の規定に準じて計算する場合について準用する。この場合において、第一項中「で当該特定投資信託」とあるのは「のうち国内において行う事業に係るもので当該特定投資信託」と、第二項中「法人税法第二十三条第一項」とあるのは「法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項」と読み替えるものとする。例文帳に追加

(8) The provisions of paragraph (1), paragraph (2), paragraph (4) and the preceding two paragraphs shall apply mutatis mutandis where the trust corporation prescribed in Article 4-7 of the Corporation Tax Act for a special investment trust (limited to a trust corporation that shall be deemed to be a foreign corporation pursuant to the provision of Article 4-7(ii) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act, which falls under any of the categories of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act), pursuant to the provision of Article 142 of the said Act, calculates the amount of income categorized as domestic source income prescribed in Article 141 of the said Act in accordance with the provisions of the said Act. In this case, the phrase "Any amount ...from a special investment trust..., which pertains to the business year" in paragraph (1) shall be deemed to be replaced with "Any amount ...from a special investment trust..., which pertains to a business conducted in Japan and also pertains to the business year", and the phrase "Article 23(1) of the Corporation Tax Act" shall be deemed to be replaced with "Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the Corporation Tax Act, calculation is made in accordance with the provision of Article 23(1) of the said Act".発音を聞く  - 日本法令外国語訳データベースシステム

１から４まで及び７の規定は、一方の締約国の居住者である配当の受益者が、当該配当を支払う法人が他方の締約国の租税に関し居住者とされる当該他方の締約国内において当該他方の締約国内にある恒久的施設を通じて事業を行う場合又は７の規定の適用を受ける不動産投資信託については、日本国の居住者である分配金の受益者がオーストラリア内においてオーストラリア内にある恒久的施設を通じて事業を行う場合において、当該配当又は当該分配金の支払の基因となった株式その他の持分が当該恒久的施設と実質的な関連を有するものであるときは、適用しない。例文帳に追加

The provisions of paragraphs 1, 2, 3, 4 and 7 shall not apply if the beneficial owner of the dividends or distributions, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident for the purposes of its tax (or, in the case of a REIT to which paragraph 7 applies, in Australia) through a permanent establishment situated therein and the holding in respect of which the dividends or distributions are paid is effectively connected with such permanent establishment.発音を聞く  - 財務省