consolidated corporationとは 意味・読み方・使い方

(ii) The amount calculated by a reasonable method as the average balance of the book value of the total liabilities for the relevant consolidated business year of the said consolidated corporation.発音を聞く 例文帳に追加

二　当該連結法人の当該連結事業年度の総負債の帳簿価額の平均的な残高として合理的な方法により計算した金額 - 日本法令外国語訳データベースシステム

(i) The part of the said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation in the applicable consolidated business year発音を聞く 例文帳に追加

一　当該外国法人税の額のうち適用連結事業年度においてその連結法人が納付する個別控除対象外国法人税の額とみなされた部分の金額 - 日本法令外国語訳データベースシステム

(ii) Where it is found that a foreign controlling shareholder, etc. related to the said consolidated corporation has offered guarantees for the said consolidated corporation's liabilities to a third party and thereby the said third party has provided the said consolidated corporation with funds: The said third party発音を聞く 例文帳に追加

二　当該連結法人に係る国外支配株主等が第三者に対して当該連結法人の債務の保証をすることにより、当該第三者が当該連結法人に対して資金を供与したと認められる場合における当該第三者 - 日本法令外国語訳データベースシステム

(ii) In the case prescribed in item (iii) of the preceding paragraph, the charge for bonds set forth in the said item or guarantee charge for the liabilities set forth in the said item which a consolidated corporation set forth in the said item pays to a foreign controlling shareholder, etc. related to the said consolidated corporation or the charge for bonds set forth in the said item which the said consolidated corporation pays to a third party set forth in the said item.発音を聞く 例文帳に追加

二　前項第三号に規定する場合において、同号の連結法人が当該連結法人に係る国外支配株主等に支払う同号の債券の使用料若しくは同号の債務の保証料又は同号の第三者に支払う同号の債券の使用料 - 日本法令外国語訳データベースシステム

iii) A person who holds over 50 percent of the number or the amount of the total issued shares, etc. of a consolidated corporation falling under the category of a specially-related shareholder, etc. (where the said consolidated corporation is a consolidated subsidiary corporation, a consolidated parent corporation related to the said consolidated corporation) which pertains to a specified foreign corporation mainly engaged in the business listed in Article 66-9-6(4)(i) of the Act (excluding a person falling under the category of a specially-related shareholder, etc. pertaining to the said specified foreign corporation and a person falling under the category of persons listed in the preceding two items発音を聞く 例文帳に追加

三　法第六十六条の九の六第四項第一号に掲げる事業を主として行う特定外国法人に係る特殊関係株主等に該当する連結法人（当該連結法人が連結子法人である場合には、当該連結法人に係る連結親法人）の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国法人に係る特殊関係株主等に該当する者及び前二号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム

iii) A person who holds over 50 percent of the number or the amount of the total issued shares, etc. of a consolidated corporation falling under the category of a specially-related shareholder, etc. (where the said consolidated corporation is a consolidated subsidiary corporation, a consolidated parent corporation related to the said consolidated corporation) which pertains to a specified foreign corporation mainly engaged in the business listed in Article 68-93-6(4)(i) of the Act (excluding a person falling under the category of a specially-related shareholder, etc. pertaining Article 68-93-6(4)(i) of the Act (excluding a person falling under the category of pto the said specified foreign corporation and a person falling under the category of persons listed in the preceding two items発音を聞く 例文帳に追加

三　法第六十八条の九十三の六第四項第一号に掲げる事業を主として行う特定外国法人に係る特殊関係株主等に該当する連結法人（当該連結法人が連結子法人である場合には、当該連結法人に係る連結親法人）の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国法人に係る特殊関係株主等に該当する者及び前二号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム

Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation.発音を聞く 例文帳に追加

第六十八条の八十九　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の当該連結法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度の連結所得の金額の計算上、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。 - 日本法令外国語訳データベースシステム

i) Other consolidated corporations which have the consolidated full controlling interest with a consolidated corporation falling under the category of a specially-related shareholder, etc. which pertains to a specified foreign corporation prescribed in Article 66-9-6(4) of the Act (hereinafter referred to as a "specified foreign corporation" in this paragraph) mainly engaged in the business listed in item (i) of the said paragraph (such other consolidated corporations shall exclude those falling under the category of specially-related shareholders, etc. pertaining to the said specified foreign corporation発音を聞く 例文帳に追加

一　法第六十六条の九の六第四項第一号に掲げる事業を主として行う同項に規定する特定外国法人（以下この項において「特定外国法人」という。）に係る特殊関係株主等に該当する連結法人との間に連結完全支配関係がある他の連結法人（当該特定外国法人に係る特殊関係株主等に該当する者を除く。） - 日本法令外国語訳データベースシステム