法人留保の英語

特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等例文帳に追加

Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.発音を聞く  - 日本法令外国語訳データベースシステム

連結法人に係る特定外国子会社等の個別課税対象留保金額の計算等例文帳に追加

Calculation, etc. of the Amount of Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. Related to Consolidated Corporations発音を聞く  - 日本法令外国語訳データベースシステム

特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等例文帳に追加

Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.発音を聞く  - 日本法令外国語訳データベースシステム

特殊関係株主等である内国法人に係る特定外国法人の留保金額の益金算入例文帳に追加

Inclusion in Gross Profit of Retained Income of Specified Foreign Corporations Related to Domestic Corporations That Are Specially-Related Shareholders, etc.発音を聞く  - 日本法令外国語訳データベースシステム

特殊関係株主等である連結法人に係る特定外国法人の留保金額の益金算入例文帳に追加

Inclusion in Gross Profit of Retained Income of Specified Foreign Corporations Related to Consolidated Corporations That Are Specially-Related Shareholders, etc.発音を聞く  - 日本法令外国語訳データベースシステム

特殊関係株主等である居住者に係る特定外国法人の留保金額の総収入金額算入例文帳に追加

Inclusion in Gross Income of Retained Income of Specified Foreign Corporations Related to Residents Who Are Specially-Related Shareholders, etc.発音を聞く  - 日本法令外国語訳データベースシステム

現地法人が利益を現地に留保する割合は低下傾向にあり、国内への還元率が高まっている。例文帳に追加

Japanese firm’s overseas subsidiaries tend to decrease the percentage of their retained earnings in overseas local markets, suggesting that manufacturers are bringing back more profits to Japan.発音を聞く  - 経済産業省

５　法第六十六条の八第三項の規定の適用がある場合の同項の内国法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む事業年度以後の各事業年度における同条第一項の規定の適用については、同条第三項各号に定める課税済留保金額（同条第一項に規定する課税済留保金額をいう。以下この条において同じ。）又は個別課税済留保金額（法第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる事業年度又は連結事業年度の区分に応じ当該内国法人の当該各号に定める事業年度の課税済留保金額とみなす。例文帳に追加

(5) With respect to the application of the provisions of Article 66-8(1) of the Act in or after the business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a domestic corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the taxed amount of retained income specified in the items of the said paragraph (meaning the taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the taxed amount of retained income for a business year of the said domestic corporation specified respectively in the following items for the category of business years or consolidated business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph):発音を聞く  - 日本法令外国語訳データベースシステム