課税所得基準の英語

この条約の適用上、「一方の締約国の居住者」とは、当該一方の締約国の法令の下において、住所、居所、本店又は主たる事務所の所在地、事業の管理の場所、法人の設立場所その他これらに類する基準により当該一方の締約国において課税を受けるべきものとされる者をいい、次のものを含む。(a)当該一方の締約国の政府及び当該一方の締約国の地方政府又は地方公共団体(b)当該一方の締約国の法令に基づいて設立された年金基金又は年金計画(c)当該一方の締約国の法令に基づいて設立された団体であって、専ら宗教、慈善、教育、科学、芸術、文化その他公の目的のために運営されるもの（当該一方の締約国の法令において所得又は収益の全部又は一部に対する租税が免除されるものに限る。）例文帳に追加

For the purposes of this Convention, the term“resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management, place of incorporation or any other criterion of a similar nature, and also includes: (a) the Government of that Contracting State and any political subdivision or local authority thereof; (b) a pension fund or pension scheme established under the laws of that Contracting State; and (c) an organisation established under the laws of that Contracting State and operated exclusively for a religious, charitable, educational, scientific, artistic, cultural or public purpose(or for more than one of those purposes), only if all or part of its income or gains may be exempt from tax under the domestic laws of that Contracting State.発音を聞く  - 財務省

１この条約の適用上、「一方の締約国の居住者」とは、当該一方の締約国の法令の下において、住所、居所、本店又は主たる事務所の所在地、事業の管理の場所その他これらに類する基準により当該一方の締約国において課税を受けるべきものとされる者をいい、次のものを含む。(a)当該一方の締約国及び当該一方の締約国の地方政府又は地方公共団体 (b)当該一方の締約国の法令に基づいて設立され、かつ、規制される年金基金(c)当該一方の締約国において、主として宗教、慈善、教育、科学、芸術、文化その他公の目的のために設立され、かつ、運営されるもの（当該一方の締約国の法令において所得の全部又は一部に対する租税が免除されるものに限る。）例文帳に追加

1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature, and also includes: a) that Contracting State and any political subdivision or local authority thereof; b) a pension fund established and regulated as such under the laws of that Contracting State; and c) a person established and operated in that Contracting State principally for a religious, charitable, educational, scientific, artistic, cultural or public purpose, only if all or a part of its income is exempt from tax under the laws of that Contracting State.発音を聞く  - 財務省

２　法第四十条の四第一項各号に掲げる居住者は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税（本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税（これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。）及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税（利子税を除く。）に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。）に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第三十九条の十五第二項第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る同項第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る同項第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る同項第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額とすることができる。例文帳に追加

(2) Notwithstanding the provisions of the preceding paragraph, a resident listed in the items of Article 40-4(1) of the Act may deem that the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning corporate income taxes in the state of the head office of a specified foreign subsidiary company, etc. (meaning taxes to be imposed based on the amount of the company's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141(2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities of such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2(xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to the said incidental taxes; hereinafter the same shall apply in this Section) (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), with regard to the income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and a domestic corporation listed in the items of Article 66-6(1) of the Act that relates to the said specified foreign subsidiary company, etc., the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in those provisions), and the sum of the amounts listed in Article 39-15(2)(i) to (xiii) pertaining to the said calculated amount of income and then deducting therefrom the sum of the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) of the said paragraph pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the 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この協定の適用上、「一方の締約者の居住者」とは、次の者をいう。(a)香港特別行政区については(i)香港特別行政区内に通常居住する個人（当該個人が、香港特別行政区内に実質的に所在し、又は恒久的住居若しくは常用の住居を有し、かつ、香港特別行政区に人的及び経済的関係を有する場合に限る。）(ii)香港特別行政区内に一賦課年度中に百八十日を超えて滞在し、又は連続する二賦課年度において三百日を超えて滞在する個人（当該個人が、香港特別行政区に人的及び経済的関係を有する場合に限る。）(iii)香港特別行政区内に事業の管理及び支配の主たる場所を有する法人(iv)香港特別行政区内に事業の管理及び支配の主たる場所を有するその他の者(b)日本国については、日本国の法令の下において、住所、居所、本店又は主たる事務所の所在地その他これらに類する基準により日本国において課税を受けるべきものとされる者（日本国内に源泉のある所得のみについて日本国において租税を課される者を除く。）(c)一方の締約者の政府及び一方の締約者の地方政府又は地方公共団体例文帳に追加

1. For the purposes of this Agreement, the term “resident of a Contracting Party” means: (a) in the case of the Hong Kong Special Administrative Region: (i) any individual who ordinarily resides in the Hong Kong Special Administrative Region, provided that the individual has a substantial presence, permanent home or habitual abode in the Hong Kong Special Administrative Region, and that he has personal and economic relations with the Hong Kong Special Administrative Region; (ii) any individual who stays in the Hong Kong Special Administrative Region for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment, provided that he has personal and economic relations with the Hong Kong Special Administrative Region; (iii) a company having a primary place of management and control in the Hong Kong Special Administrative Region; and (iv) any other person having a primary place of management and control in the Hong Kong Special Administrative Region; (b) in the case of Japan, any person who, under the laws of Japan, is liable to tax therein by reason of his domicile, residence, place of head or main office or any other criterion of a similar nature, except any person who is liable to tax in Japan in respect only of income from sources in Japan; and (c) the Government of a Contracting Party or apolitical subdivision or local authority thereof.発音を聞く  - 財務省