Special Provisions Concerning the Scope of Qualified Merger, etc.とは 意味・読み方・使い方

Special Provisions Concerning the Scope of Qualified Merger, etc.発音を聞く 例文帳に追加

適格合併等の範囲に関する特例 - 日本法令外国語訳データベースシステム

Article 68-2-3 (1) Where a merger implemented by a domestic corporation falls under the category of specified intra-group merger (meaning a merger which falls under all of the following items; excluding a merger which satisfies the requirement that any of the major businesses conducted by the merged corporation before the merger is interrelated with any of the businesses conducted by the merging corporation before the said merger, and any other requirements specified by a Cabinet Order), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "merger" in Article 2(xii)-8(a) to (c) of the Corporation Tax Act shall be deemed to be replaced with "merger (excluding a merger that falls under the category of specified intra-group merger prescribed in Article 68-2-3(1) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.))":発音を聞く 例文帳に追加

第六十八条の二の三　内国法人の行う合併が特定グループ内合併（次の各号のいずれにも該当する合併をいい、被合併法人の合併前に営む主要な事業のうちのいずれかの事業と合併法人の当該合併前に営む事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の八イからハまでの規定中「その合併」とあるのは、「その合併（租税特別措置法第六十八条の二の三第一項（適格合併等の範囲に関する特例）に規定する特定グループ内合併に該当するものを除く。）」とする。 - 日本法令外国語訳データベースシステム

(4) Where a capital contribution in kind whereby a domestic corporation transfers its assets or liabilities to a foreign corporation falls under the category of specified capital contribution in kind (meaning a capital contribution in kind whereby a domestic corporation transfers shares of a specified foreign subsidiary corporation in its possession to a specified foreign parent corporation, etc. related to the said domestic corporation), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "capital contribution in kind that falls under any of the following (limited to" in Article 2(xii)-14 of the Corporation Tax Act shall be deemed to be replaced with "capital contribution in kind that falls under any of the following (limited to a specified capital contribution in kind prescribed in Article 68-2-3(4) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.)".発音を聞く 例文帳に追加

４　内国法人の有する資産又は負債を外国法人に対して移転する現物出資が特定現物出資（内国法人の有する特定外国子法人の株式を当該内国法人に係る特定外国親法人等に対して移転する現物出資をいう。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の十四中「次のいずれかに該当する現物出資（」とあるのは、「次のいずれかに該当する現物出資（租税特別措置法第六十八条の二の三第四項（適格合併等の範囲に関する特例）に規定する特定現物出資、」とする。 - 日本法令外国語訳データベースシステム

(2) Where a company split implemented by a domestic corporation falls under the category of specified intra-group company split (meaning a company split which falls under all of the following items; excluding a company split which satisfies the requirement that any of the businesses conducted by the split corporation before the split, which is to be conducted by the succeeding corporation in a company split as a result of the said split, is interrelated with any of the businesses conducted by the succeeding corporation in a company split before the said split, and any other requirements specified by a Cabinet Order), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "company split" in Article 2(xii)-11(a) to (c) of the Corporation Tax Act shall be deemed to be replaced with "company split (excluding a company split that falls under the category of specified intra-group company split prescribed in Article 68-2-3(2) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.))":発音を聞く 例文帳に追加

２　内国法人の行う分割が特定グループ内分割（次の各号のいずれにも該当する分割をいい、分割法人の分割前に営む事業のうち当該分割により分割承継法人において営まれることとなるものと分割承継法人の当該分割前に営む事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の十一イからハまでの規定中「その分割」とあるのは、「その分割（租税特別措置法第六十八条の二の三第二項（適格合併等の範囲に関する特例）に規定する特定グループ内分割に該当するものを除く。）」とする。 - 日本法令外国語訳データベースシステム

(3) Where a share exchange implemented by a domestic corporation falls under the category of specified intra-group share exchange (meaning a share exchange which falls under all of the following items; excluding a share exchange which satisfies the requirement that any of the major businesses conducted by the wholly owned subsidiary corporation in a share exchange before the share exchange is interrelated with any of the businesses conducted by the wholly owning parent corporation in a share exchange before the said share exchange, and any other requirements specified by a Cabinet Order), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "share exchange" in Article 2(xii)-16(a) to (c) of the Corporation Tax Act shall be deemed to be replaced with "share exchange (excluding a share exchange that falls under the category of specified intra-group share exchange prescribed in Article 68-2-3(3) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.))":発音を聞く 例文帳に追加

３　内国法人の行う株式交換が特定グループ内株式交換（次の各号のいずれにも該当する株式交換をいい、株式交換完全子法人の株式交換前に営む主要な事業のうちのいずれかの事業と株式交換完全親法人の当該株式交換前に営む事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の十六イからハまでの規定中「その株式交換」とあるのは、「その株式交換（租税特別措置法第六十八条の二の三第三項（適格合併等の範囲に関する特例）に規定する特定グループ内株式交換に該当するものを除く。）」とする。 - 日本法令外国語訳データベースシステム