配当損金法の英語

ハ　当該各事業年度の費用として支出された金額（法人所得税の額及び剰余金の配当等の額を除く。）のうち第一項若しくは第二項の規定により所得の金額の計算上損金の額に算入されなかつたため又は同項の規定により所得の金額に加算されたため当該各事業年度の法第六十六条の六第二項第二号に規定する未処分所得の金額に含まれた金額例文帳に追加

(c) The amount paid as the expenses for the relevant business year (excluding the amount of corporate income tax and the amount of a dividend of surplus, etc.) which was included in the amount of undistributed income prescribed in Article 66-6(2)(ii) of the Act for the relevant business year, because the said amount was not included in deductible expenses for calculating the amount of income pursuant to the provisions of paragraph (1) or paragraph (2) or was included in the amount of income pursuant to the provisions of the said paragraph発音を聞く  - 日本法令外国語訳データベースシステム

ハ　当該各事業年度の費用として支出された金額（法人所得税の額及び剰余金の配当等の額を除く。）のうち第一項若しくは第二項の規定により所得の金額の計算上損金の額に算入されなかつたため又は同項の規定により所得の金額に加算されたため当該各事業年度の法第六十八条の九十第二項第二号に規定する未処分所得の金額に含まれた金額例文帳に追加

(c) The amount paid as the expenses for the relevant business year (excluding the amount of corporate income tax and the amount of a dividend of surplus, etc.) which was included in the amount of undistributed income prescribed in Article 68-90(2)(ii) of the Act for the relevant business year, because the said amount was not included in deductible expenses for calculating the amount of income pursuant to the provisions of paragraph (1) or paragraph (2) or was included in the amount of income pursuant to the provisions of the said paragraph発音を聞く  - 日本法令外国語訳データベースシステム

第百四十二条　外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編第一章第一節第二款から第十款まで（内国法人の各事業年度の所得の金額の計算）（第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）及び第六十条の二（協同組合等の事業分量配当等の損金算入）並びに第五款第五目（連結納税の開始等に伴う資産の時価評価損益）及び第六目（分割等前事業年度等における連結法人間取引の損益）を除く。）の規定に準じて計算した金額とする。例文帳に追加

Article 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.))発音を聞く  - 日本法令外国語訳データベースシステム

三　法第六十六条の八第一項に規定する内国法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) Where an event listed in Article 66-8(1)(iii) of the Act has occurred with regard to an affiliated foreign company related to a domestic corporation prescribed in the said paragraph: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event, under the provisions of the said paragraph or Article 68-92(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.発音を聞く  - 日本法令外国語訳データベースシステム

三　法第六十八条の九十二第一項第三号に掲げる事実　同号に定める金額（当該金額が当該連結法人に係る他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) An event listed in Article 68-92(1)(iii) of the Act: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc. related to the said consolidated corporation, the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating eligible retained income, individually taxable retained income or taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event under the provisions of the said paragraph or Article 66-8(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.発音を聞く  - 日本法令外国語訳データベースシステム

三　法第六十八条の九十二第一項に規定する連結法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) Where an event listed in Article 68-92(1)(iii) of the Act has occurred with regard to an affiliated foreign company related to a consolidated corporation prescribed in the said paragraph: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, individually taxable retained income or taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event, under the provisions of the said paragraph or Article 66-8(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.発音を聞く  - 日本法令外国語訳データベースシステム

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation:発音を聞く  - 日本法令外国語訳データベースシステム

第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:発音を聞く  - 日本法令外国語訳データベースシステム