affiliated corporationsとは 意味・読み方・使い方

Application Procedures, etc. for Grace of Tax Payment under the Special Provisions for Taxation on Transactions of Consolidated Corporations with Foreign Affiliated Persons発音を聞く 例文帳に追加

連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予の申請手続等 - 日本法令外国語訳データベースシステム

On September 20, 2005, to help deal with the situation, the Small and Medium Enterprise Agency set up special consultation desks at government-affiliated SME financial institutions, credit guarantee corporations, major chambers of commerce and industry, societies of commerce and industry, and Bureaus of Economy, Trade and Industry under METI. It also put measures in place to assist SMEs finding themselves in difficulty, with "safety net" loans and guarantees provided by government-affiliated SME financial institutions, and others.発音を聞く 例文帳に追加

中小企業庁では、こうした状況に対応するため、05年9月20日、政府系中小企業金融機関、信用保証協会、主要商工会議所、商工会連合会、各経済産業局に特別相談窓口を開設し、きめ細かく相談に応じる体制をとった。 - 経済産業省

As previously shown, approximately 50% of the suppliers of the local corporations of Japanese manufacturing industries in East Asia are Japanese-affiliated companies, which indicates that companies consider it important to solidify their business base by first securing business with Japanese-affiliated companies in the local area.例文帳に追加

これは、先に述べた我が国製造業の東アジア現地法人の調達先の約5 割が日系企業で占められているという結果からも推察されるように、まずは現地において日系企業との取引を確保することで、事業基盤を固めることが重要との姿勢が表れていると考えられる。 - 経済産業省

A few days ago, the U.S. (financial) authorities announced economic measures - I understand that this is the first step - regarding government-affiliated housing finance corporations. How do you assess these measures?発音を聞く 例文帳に追加

少し前の話になりますが、米（金融）当局による政府系住宅金融に対する経済措置、まず第1弾ということだと思いますが、これについての評価をお願いします。 - 金融庁

On the other hand, we have realized a reduction of spending by a total of more than 1.1 trillion yen, in the general account and the special accounts, as a result of a drastic review of administrative programs and other measures with regard to financial expenditures for special government-affiliated corporations.例文帳に追加

また、特殊法人等への財政支出については、事務事業の抜本的見直しの結果等を反映し、一般会計・特別会計合わせて、一兆一千億円を超える削減を実現しております。 - 財務省

In addition, government-affiliated SME financial institutions and Credit Guarantee Corporations have actively promoted funding that uses new methods, including finance not overly dependent on security or guarantees, in order to supplement financing by private financial institutions.例文帳に追加

また、政府系中小企業金融機関や信用保証協会は、民間金融機関による資金供給を補完する観点から、担保や保証に過度に依存しない融資などの新たな手法を用いた資金供給等を積極的に推進してきた。 - 経済産業省

(6) With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax under a grace of tax payment: in the Act on General Rules for National Taxes, the term "grace of tax payment" in Article 2(viii) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))", the term "grace of tax payment" in Article 52(1) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations); hereinafter the same shall apply in this paragraph)", and the term "grace of tax payment" in Article 55(1)(i) and Article 73(4) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))"; in the National Tax Collection Act, the term "grace of tax payment" in Article 2(ix) and (x) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))", and the term "Grace of Tax Payment)" in Article 151(1) shall be deemed to be replaced with "Grace of Tax Payment) (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))".発音を聞く 例文帳に追加

６　納税の猶予を受けた法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号及び第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予）」とあるのは「納税の猶予）及び租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）」とする。 - 日本法令外国語訳データベースシステム

Article 25-34 (1) The affiliated foreign corporation prescribed in Article 40-11(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign corporations which hold the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 40-11(1) of the Act (hereinafter referred to as a "specified foreign corporation" in this paragraph and the next paragraph) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 25-23(2) to (4) obtained by calculating the amount prescribed in items of Article 40-11(1) of the Act, pursuant to the provisions of Article 25-23(2) to (4), where an event listed in the items of Article 40-11(1) of the Act has occurred with regard to a specified foreign corporation related to a resident who is a specially-related shareholder, etc. or an affiliated foreign corporation related to the said resident, pursuant to the provisions of the next paragraph) (such affiliated foreign corporation shall exclude those falling under the category of a specified foreign corporation related to a resident set forth in Article 40-11(1) of the Act).発音を聞く 例文帳に追加

第二十五条の三十四　法第四十条の十一第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下この項及び次項において「特定外国法人」という。）に係る控除未済課税済配当等の額（次項の規定により特殊関係株主等である居住者に係る特定外国法人又は当該居住者に係る外国関係法人につき同条第一項各号に掲げる事実が生じた場合における同項各号に定める金額につき第二十五条の二十三第二項から第四項までの規定の例により計算するときの同項に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人（法第四十条の十一第一項の居住者に係る特定外国法人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