独立所得の英語

１の規定は、一方の締約国の居住者であるその他の所得（第六条２に規定する不動産から生ずる所得を除く。）の受領者が、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固定的施設を通じて独立の人的役務を提供する場合において、当該その他の所得の支払の基因となった権利又は財産が当該恒久的施設又は当該固定的施設と実質的な関連を有するものであるときは、当該その他の所得については、適用しない。例文帳に追加

The provisions of paragraph 1 shall not apply to other income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such other income, being a resident of a Contracting State,carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the other income is paid is effectively connected with such permanent establishment or fixed base.発音を聞く  - 財務省

ただし、当該租税は、当該恒久的施設に帰せられる利得及び第六条又は第十三条１若しくは２の規定に従い当該他方の締約国において租税を課される所得のうち、これらの利得又は所得に係る活動が法律上独立した団体により行われたとしたならば支払われたとみられる配当の額に相当する所得の額に該当する部分についてのみ課することができる。例文帳に追加

Such tax, however, may be imposed on only the portion of the profits of the company attributable to the permanent establishment and the portion of the income referred to in the preceding provisions of this paragraph that is subject to tax under Article 6 or under paragraph 1 or 2 of Article 13 that represents the amount of such income that is equivalent to the amount of dividends that would have been paid if such activities had been conducted in a separate legal entity.発音を聞く  - 財務省

４　第一項の規定の適用がある場合における国外関連取引の対価の額と当該国外関連取引に係る同項に規定する独立企業間価格との差額（寄附金の額に該当するものを除く。）は、連結法人の各連結事業年度の連結所得の金額の計算上、損金の額に算入しない。例文帳に追加

(4) In the case where the provision of paragraph (1) shall apply, any variance between the amount of the consideration for a foreign affiliated transaction and the arm's length price prescribed in the said paragraph which pertains to the said foreign affiliated transaction (excluding a variance that shall be deemed to be the amount of the contribution) shall not be included in the amount of deductible expense in the calculation of the consolidated corporation's consolidated income for each consolidated business year.発音を聞く  - 日本法令外国語訳データベースシステム

条約第十条９に関し、同条９に規定する活動が法律上独立した団体により行われたとしたならば支払われたとみられる配当の額に相当する所得の額は、各課税年度において、当該活動から生ずる税引き後の所得の額に、同条９に規定する租税を課する締約国における当該法人の投資の額の変動を考慮に入れて調整を加えた額とすることが了解される。例文帳に追加

With reference to paragraph 9 of Article 10 of the Convention, it is understood that the amount of such income that is equivalent to the amount of dividends that would have been paid if such activities had been conducted in a separate legal entity shall be, for any taxable year, the after-tax earnings from the company’s activities described in that paragraph, adjusted to take into account changes in the company’s investment in the Contracting State imposing the tax referred to in that paragraph.発音を聞く  - 財務省

七　その個人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得例文帳に追加

(vii) Where the individual conducts any business (including an act conducted as a part of some other business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated発音を聞く  - 日本法令外国語訳データベースシステム

七　その法人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得例文帳に追加

(vii) Where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated.発音を聞く  - 日本法令外国語訳データベースシステム

そういったことで逆に弊害も生み出しまして、そんなこともございましたので、独立行政委員会は日本の風土に合わないということで、廃止になってきたのではないかなと、こう思っていまして、少し話が飛びましたけれども、そんなことも含めて、そういった時代、確かに当時、小泉さん、竹中さん時代も何かそういう熱病に侵されたみたいに、規制緩和だ、全部規制緩和すればいいのだと。タクシーなんかご存じのように規制緩和しまして、結果はご存じのようにタクシーの運転手さんの所得が大体3分の2になりまして、それから勤務時間が1.2倍になりました。例文帳に追加

As this generated unintended adverse effects, I believe independent administrative commissions were abolished on the grounds that they did not suit Japanese culture. I have gone off on a tangent, so let's get back: During the years of Mr. Koizumi and Mr. Takenaka, deregulation was regarded as the solution to everything including such independent administrative commissions as if it were some kind of pandemic. Even taxis were deregulated, which resulted in the income of taxi drivers being cut to about two-thirds, while their working hours became 1.2 times longer.発音を聞く  - 金融庁

日本国の次に掲げる法令の規定に従って実施される年金制度又は退職手当に関する共済制度として設立される年金基金又は年金計画、国民年金法、厚生年金保険法、国家公務員共済組合法、地方公務員等共済組合法、私立学校教職員共済法、石炭鉱業年金基金法、確定給付企業年金法、確定拠出年金法、独立行政法人農業者年金基金法、法人税法、中小企業退職金共済法、小規模企業共済法、所得税法施行令。例文帳に追加

funds or schemes established as the pension or retirement benefits systems implemented under the following laws in Japan; National Pension Law; Employees’ Pension Insurance Law; The Law Concerning Mutual Aid Association for National Public Officials; The Law Concerning Mutual Aid Association for Local Public Officials and Personnel of Similar Status; The Law Concerning Mutual Aid for Private School Personnel; Coal-Mining Pension Fund Law; Defined-Benefit Corporate Pension Law; Defined-Contribution Pension Law; Farmers’ Pension Fund Law; Corporate Tax Law; Small and Medium Enterprises Retirement Allowance Mutual Aid Law; Small Enterprise Mutual Relief Projects Law; Cabinet Order of Income Tax Law.発音を聞く  - 財務省