affiliated corporationとは 意味・読み方・使い方

(6) In the case specified by a Cabinet Order where a corporation conducts a transaction with a foreign affiliated person related to the said corporation via another person (excluding any other foreign affiliated person related to the said corporation, and a domestic corporation having a special relationship with such other foreign affiliated person; hereinafter referred to in this paragraph as a "non-affiliated person"), the transaction between the said corporation and the said non-affiliated person shall be deemed to be the said corporation's foreign affiliated transaction, and the provision of paragraph (1) shall be applied thereto.発音を聞く 例文帳に追加

６　法人が当該法人に係る国外関連者との取引を他の者（当該法人に係る他の国外関連者及び当該国外関連者と特殊の関係のある内国法人を除く。以下この項において「非関連者」という。）を通じて行う場合として政令で定める場合における当該法人と当該非関連者との取引は、当該法人の国外関連取引とみなして、第一項の規定を適用する。 - 日本法令外国語訳データベースシステム

(5) In the case specified by a Cabinet Order where a consolidated corporation conducts a transaction with a foreign affiliated person related to the said consolidated corporation via another person (excluding any other foreign affiliated person related to the said consolidated corporation, and a domestic corporation having a special relationship with such other foreign affiliated person; hereinafter referred to in this paragraph as a "non-affiliated person"), the transaction between the said consolidated corporation and the said non-affiliated person shall be deemed to be the said consolidated corporation's foreign affiliated transaction, and the provision of paragraph (1) shall be applied thereto.発音を聞く 例文帳に追加

５　連結法人が当該連結法人に係る国外関連者との取引を他の者（当該連結法人に係る他の国外関連者及び当該国外関連者と特殊の関係のある内国法人を除く。以下この項において「非関連者」という。）を通じて行う場合として政令で定める場合における当該連結法人と当該非関連者との取引は、当該連結法人の国外関連取引とみなして、第一項の規定を適用する。 - 日本法令外国語訳データベースシステム

i) Foreign affiliated company: A foreign corporation prescribed in Article 66-6(2)(i発音を聞く 例文帳に追加

一　外国関係会社　第六十六条の六第二項第一号に規定する外国関係会社をいう。 - 日本法令外国語訳データベースシステム

(c) The amount of foreign corporation tax that the affiliated foreign company shall pay and which is included in deductible expenses発音を聞く 例文帳に追加

ハ　その納付する外国法人税の額で損金の額に算入している金額 - 日本法令外国語訳データベースシステム

(f) The amount of foreign corporation tax that shall be refunded to the affiliated foreign company and which is included in gross profits発音を聞く 例文帳に追加

ヘ　その還付を受ける外国法人税の額で益金の額に算入している金額 - 日本法令外国語訳データベースシステム

December 2006, cooperating with an affiliated corporation of the Chinese State Bureau, a Japan-China mutual base was shared.例文帳に追加

2006年12月、中国郵政局傘下の公司と業務提携し、日中相互に拠点を共有。 - 経済産業省

(8) Where transactions between a foreign corporation and an affiliated person related to the said foreign corporation are conducted indirectly via a person other than an affiliated person related to the said foreign corporation (hereinafter referred to as a "non-affiliated person" in this paragraph), transactions between the said foreign corporation and the said non-affiliated person shall be deemed to have been conducted directly between the said foreign corporation and the said affiliated person and the provisions of item(iii)(a) of the preceding paragraph shall be applied, except in the case where there are justifiable grounds for having the said non-affiliated person intervene in such transactions.発音を聞く 例文帳に追加

８　外国法人と当該外国法人に係る関連者との間の取引が、当該外国法人に係る関連者以外の者（以下この項において「非関連者」という。）を介在させて間接的に行われている場合には、当該非関連者を介在させることについて相当の理由があると認められる場合を除き、当該外国法人と当該非関連者との間の取引は、当該外国法人と当該関連者との間において直接行われたものとみなして、前項第三号イの規定を適用する。 - 日本法令外国語訳データベースシステム