四　前項第二号の所得の金額が欠損の金額となる場合には、その行う主たる事業に係る収入金額（当該収入金額が第一号イ（１）又は（２）に掲げる金額である場合には、当該収入金額以外の収入金額）から所得が生じたとした場合にその所得に対して適用されるその本店所在地国の外国法人税の税率により判定するものとする。例文帳に追加

(iv) Where the amount of income set forth in item (ii) of the preceding paragraph proves to be a loss, the amount of foreign corporation tax shall be determined based on the foreign corporation tax rate to be applied in the state of the head office to any income that arises from revenue pertaining to the affiliated foreign company's principal business (in the case where the said revenue falls under the category of the amount listed in 1. or 2. of item (i)(a), revenue other than 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

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

そのうち約1億5000万円は簿外口座に収入の一部を入れるなどの悪質な所得隠しであったという。例文帳に追加

It was a malicious income concealment because the company put \\150M, a part of the income, in an off-the-book account.発音を聞く - Wikipedia日英京都関連文書対訳コーパス