Dividends Receivedとは 意味・読み方・使い方

9 In this system, 95% of the dividends received by a Japanese company from a foreign subsidiary are exempted from the profit, provided that ratio of shareholding is more than 25% and holding period more than six months.例文帳に追加

9 内国法人が、持株割合が25％以上で、保有期間が6か月以上の外国法人から受け取る配当の95％相当額を益金不算入とする制度。 - 経済産業省

To provide a dividend category determination technology for efficiently determining a dividend category for calculating the amount of exclusion from gross profit such as received dividends in a consolidated tax payment system.例文帳に追加

連結納税制度における受取配当等益金不参入額の計算を行うための配当区分の判定を効率的に行うことが可能な配当区分判定技術を提供する。 - 特許庁

Specifically, with respect to dividends received by a foreign subsidiary, the foreign dividend exemption system was introduced as a permanent measure, replacing the indirect foreign tax credit system (see Figure 3-2-2-11).例文帳に追加

具体的には、外国子会社からの配当について、間接外国税額控除制度に代えて、外国子会社配当益金不算入制度が恒久措置として導入された（第3-2-2-11 図）。 - 経済産業省

(ii) Article 23 (Exclusion from Gross Profits of Dividends Received, etc.) of the Act: The interest on debts prescribed in paragraph (4) of the said Article shall be limited to the interest on the said debts pertaining to the business that the foreign corporation conducts in Japan;発音を聞く 例文帳に追加

二　法第二十三条（受取配当等の益金不算入）　同条第四項に規定する負債の利子は、外国法人が国内において行う事業に係る当該負債の利子に限るものとする。 - 日本法令外国語訳データベースシステム

Notwithstanding the provisions of paragraph 2, such dividends shall not be taxed in the Contracting State of which the company paying the dividends is a resident if the beneficial owner of the dividends is: (a) a company that is a resident of the other Contracting State, that has owned, directly or indirectly through one or more residents of either Contracting State, more than 50 percent of the voting stock of the company paying the dividends for the period of twelve months ending on the date on which entitlement to the dividends is determined, and that either: (i) satisfies the conditions described in clause (i) or (ii) of subparagraph (c) of paragraph1 of Article 22; (ii) satisfies the conditions described in clauses (i) and (ii) of subparagraph (f) of paragraph 1 of Article 22, provided that the company satisfies the conditions described in paragraph 2 of that Article with respect to the dividends; or (iii) has received a determination pursuant to paragraph 4 of Article 22 with respect to this paragraph; or (b) a pension fund that is a resident of the other Contracting State, provided that such dividends are not derived from the carrying on of a business, directly or indirectly, by such pension fund発音を聞く 例文帳に追加

２の規定にかかわらず、１の配当に対しては、当該配当の受益者が次の(a)又は(b)に該当する場合には、当該配当を支払う法人が居住者とされる締約国においては租税を課することができない。(a)他方の締約国の居住者であり、かつ、当該配当の支払を受ける者が特定される日をその末日とする十二箇月の期間を通じ、当該配当を支払う法人の議決権のある株式の五十パーセントを超える株式を直接に又はいずれかの締約国の一若しくは二以上の居住者を通じて間接に所有する法人であって、次のいずれかに該当するもの(i)第二十二条１(c)(i)又は(ii)に該当する法人(ii)第二十二条１(f)(i)及び(ii)に規定する要件を満たす法人で、当該配当に関し同条２に規定する条件を満たすもの(iii)この３の規定の適用に関し、第二十二条４の規定により認定を受けたもの(b)他方の締約国の居住者である年金基金。ただし、当該配当が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合に限る。 - 財務省

According to the result of a survey by the Ministry of Economy, Trade and Industry, 27 out of 55 corporate respondents explicitly stated that if the extraterritorial income exclusion system were adopted, they would increase the dividends received from their foreign subsidiaries, and 21 out of 46 companies responded that they would spend the funds on capital investment and R&D in Japan.例文帳に追加

経済産業省が実施したアンケート結果によると、国外所得免除方式が導入された場合、海外子会社からの配当を増加させると明示的に回答した企業は計55社中27社となっている。 - 経済産業省

Particularly noteworthy is the recent low rate of return earned on the active direct investment in China by Japanese companies. The level of investment in China surpasses that of the U.S., but the level of return on that investment (received) in the form of dividends paid to the parent company or reinvestment funds retained at the local company is relatively low.例文帳に追加

我が国の対中国直接投資の実態を見ると、投資残高の水準は米国を大きく上回っているが、親会社への配当や現地会社に留保される再投資収益等からなる直接投資収益（受取）の水準は相対的に低くなっている。 - 経済産業省

5. With reference to Articles 10 and 13 of the Convention, the Netherlands treats income received in connection with the whole or partial winding-up of a company or a purchase of own shares by a company as dividends as referred to in Article 10 of the Convention and not as capital gains as referred to in Article 13 of the Convention.例文帳に追加

５条約第十条及び第十三条の規定に関し、オランダは、法人の清算若しくは一部の閉鎖又は法人による自己の株式の取得に関連し受領する所得を、条約第十条に規定する配当として取り扱うものとし、条約第十三条に規定する譲渡収益として取り扱わない。 - 財務省