所得項の英語

二　前条第二項第二号に掲げる所得税の額例文帳に追加

(ii) The amount of income tax listed in paragraph (2)(ii) 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

九　課税対象所得　第六十六条の五第四項第九号に規定する課税対象所得をいう。例文帳に追加

ix) Taxable income: Taxable income prescribed in Article 66-5(4)(ix発音を聞く  - 日本法令外国語訳データベースシステム

四　所得税法第二十三条第一項　（利子所得）に規定する利子等のうち次に掲げるもの例文帳に追加

(iv) Interest, etc. prescribed in Article 23(1) of the Income Tax Act (Interest Income), which is listed in any of the following:発音を聞く  - 日本法令外国語訳データベースシステム

イ　総所得金額（所得税法（昭和四十年法律第三十三号）第二十二条第二項に規定する総所得金額をいう。）及び山林所得金額（同条第三項に規定する山林所得金額をいう。）に係る各種所得の金額（同法第二条第一項第二十二号に規定する各種所得の金額をいう。以下同じ。）例文帳に追加

(a) The amount of various types of income (this refers to the amount of various types of income provided for in item 22 of paragraph 1 of Article 2 of the Income Tax Act (Act No. 33 of 1965); the same shall apply hereinafter) pertaining to the aggregate income amount (this refers to the aggregate income amount provided for in paragraph 2 of Article 22 of the same Act) and the amount of timber income (this refers to the amount of the timber income provided for in paragraph 3 of the same 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　前項第二号に掲げる所得の範囲に関し必要な事項は、政令で定める。例文帳に追加

(2) Necessary matters concerning the scope of income listed in item (ii) of the preceding paragraph shall be specified by a Cabinet Order.発音を聞く  - 日本法令外国語訳データベースシステム

二　前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び国内源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。例文帳に追加

(ii) The amount of income prescribed in the preceding item shall be the amount equivalent to the sum of the amounts of various types of income calculated in accordance with the provisions of Article 23 to Article 35 (Types of Income and Amounts of Various Types of Income) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a non-permanent resident's income categorized as foreign source income that is paid outside Japan and income categorized as domestic source income that is paid outside Japan, respectively. In this case, if these amounts of income include employment income or retirement income, the amount of revenue concerned shall be deemed to be the amount of employment income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the amount of necessary expenses prescribed in Article 32(3) (Amount of Timber Income) of the Act, costs for acquisition of assets prescribed in Article 33(3) (Amount of Capital Gains) of the Act and costs for transfer of the acquired assets, and the amount of expenditure prescribed in Article 34(2) (Amount of Occasional Income) of the Act, shall be deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively.発音を聞く  - 日本法令外国語訳データベースシステム

五　所得税法第二十四条第一項　（配当所得）に規定する配当等のうち次に掲げるもの例文帳に追加

(v) Dividend, etc. prescribed in Article 24(1) of the Income Tax Act (Dividend Income), which is listed in any of the following:発音を聞く  - 日本法令外国語訳データベースシステム