Jouissanceとは 意味・読み方・使い方

6. The term “dividends” as used in this Article means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the tax laws of the Contracting State of which the company making the distribution is a resident.発音を聞く 例文帳に追加

６この条において、「配当」とは、株式、受益株式、鉱業株式、発起人株式その他利得の分配を受ける権利（信用に係る債権を除く。）から生ずる所得及び当該分配を行う法人が居住者とされる締約国の租税に関する法令上株式から生ずる所得と同様に取り扱われる所得をいう。 - 財務省

7. Notwithstanding the provisions of paragraph 6, gains derived from the alienation of shares in or “jouissance” rights or debt-claims on a company whose capital is divided into shares and which, under the laws of a Contracting State, is a resident of that Contracting State or from the alienation of part of the rights attached to the said shares, “jouissance” rights or debt-claims by an individual who is a resident of the other Contracting State may be taxed in the first-mentioned Contracting State in accordance with the laws of the first-mentioned Contracting State and with their interpretation, including the interpretation of the term “alienation”, if that individual -either alone or with his or her spouse or one of their relatives by blood or marriage in the direct line - directly or indirectly, owns at least 5 per cent of a particular class of shares in that company.発音を聞く 例文帳に追加

７ ６の規定にかかわらず、資本が株式として分割される法人であり、かつ、一方の締約国の法令の下において当該一方の締約国の居住者とされるものの株式、受益株式若しくは信用に係る債権の譲渡又は当該株式、受益株式若しくは信用に係る債権に附属する権利の一部の譲渡から生ずる収益で他方の締約国の居住者である個人が取得するものに対しては、当該個人（当該個人の配偶者並びに当該個人及び当該配偶者の直系の血族又は姻族である者を含む。）が当該法人の特定の種類の株式の五パーセント以上を直接又は間接に所有している場合には、当該一方の締約国の法令及びその解釈（「譲渡」の解釈を含む。）に従って当該一方の締約国において租税を課することができる。 - 財務省