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該当件数 : 11件
(14) A consolidated parent corporation shall, where the said consolidated parent corporation or its consolidated subsidiary corporation has conducted a transaction with a foreign affiliated person related to the said consolidated corporation in each consolidated business year, attach a document stating the said foreign affiliated person's name and the location of its head office or principal office and any other matters specified by an Ordinance of the Ministry of Finance, to the consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act) for the relevant consolidated business year.発音を聞く 例文帳に追加
１４ 連結親法人は、各連結事業年度において当該連結親法人又は連結子法人がこれらの法人に係る国外関連者との間で取引を行つた場合には、当該国外関連者の名称及び本店又は主たる事務所の所在地その他財務省令で定める事項を記載した書類を当該連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。）に添付しなければならない。 - 日本法令外国語訳データベースシステム
(5) A consolidated parent corporation related to a consolidated corporation listed in each item of paragraph (1) shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign subsidiary company, etc. related to the said consolidated corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act; the same shall apply in the next paragraph) for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.発音を聞く 例文帳に追加
５ 第一項各号に掲げる連結法人に係る連結親法人は、当該連結法人に係る特定外国子会社等の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。次項において同じ。）に添付しなければならない。 - 日本法令外国語訳データベースシステム
(5) A consolidated parent corporation related to a consolidated corporation that is a specially-related shareholder, etc. shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign corporation related to the said consolidated corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act; the same shall apply in the next paragraph) for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.発音を聞く 例文帳に追加
５ 特殊関係株主等である連結法人に係る連結親法人は、当該連結法人に係る特定外国法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。次項において同じ。）に添付しなければならない。 - 日本法令外国語訳データベースシステム
Article 147 The provisions of Article 130 to Article 132-2 (Reassessment and Determination in the case of Domestic Corporations), Article 133 (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) and Article 134 (Refund of Interim Payment by Reassessment or Determination Pertaining to Final Return or Consolidated Final Return) shall apply mutatis mutandis to the reassessment or determination of corporation tax on a foreign corporation's income for each business year, and corporation tax on a foreign corporation's retirement pension fund.発音を聞く 例文帳に追加
第百四十七条 第百三十条から第百三十二条の二まで（内国法人に係る更正及び決定）、第百三十三条（確定申告又は連結確定申告に係る更正による所得税額等の還付）、第百三十四条（確定申告又は連結確定申告に係る更正又は決定による中間納付額の還付）の規定は、外国法人の各事業年度の所得に対する法人税及び外国法人の退職年金等積立金に対する法人税に係る更正又は決定について準用する。 - 日本法令外国語訳データベースシステム
i) A reassessment or determination of corporation tax to be made based on the fact that a consolidated corporation has conducted a transaction with a foreign affiliated person related to the said consolidated corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of corporation tax to be made, upon the said reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19(1) of the Act on General Rules for National Taxes: The statutory due date of tax return prescribed in Article 2(vii) of the said Act with regard to corporation tax pertaining to the relevant reassessment or determination (in the case of a reassessment based on a return of claim for a refund prescribed in Article 61(1) of the said Act: the day on which the said return of claim for a refund has been filed発音を聞く 例文帳に追加
一 連結法人が当該連結法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた事実に基づいてする法人税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき法人税に係る更正決定 これらの更正決定に係る法人税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求申告書を提出した日） - 日本法令外国語訳データベースシステム
(5) The provision of paragraph (1) shall apply only where a consolidated corporation has filed a consolidated final return form prescribed in Article 2(3)(xxxii) of the Corporation Tax Act or a final return form prescribed in Article 2(3)(xxxi) of the said Act for the earliest consolidated business year or business year pertaining to the individually taxed amount of retained income respectively and each subsequent consolidated business year, with a written statement attached thereto regarding the said individually taxed amount of retained income or taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a consolidated final return form, etc. for the consolidated business year for which the consolidated corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application.発音を聞く 例文帳に追加
５ 第一項の規定は、個別課税済留保金額に係る連結事業年度又は事業年度のうち最も古い連結事業年度又は事業年度以後の各連結事業年度の法人税法第二条第三十二号に規定する連結確定申告書又は各事業年度の同条第三十一号に規定する確定申告書に当該個別課税済留保金額又は課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする連結事業年度の連結確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。 - 日本法令外国語訳データベースシステム
(ix) Taxable income: [In the case of a resident prescribed in Article 2(1)(i)-2] each type of income (meaning each type of income prescribed in Article 2(1)(xxi) of the Income Tax Act) for each year; [in the case of a domestic corporation] income for each business year (including the income of a corporation, which should file a return pursuant to the provision of Article 102(1) of the Corporation Tax Act, for each business year when liquidation is in progress) or consolidated income for each consolidated business year, or liquidation income; [in the case of a nonresident or foreign corporation] domestic source income specified in the relevant provision for the category of nonresident listed in Article 164(1)(i) to (iii) of the Income Tax Act corresponding to the said nonresident or the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign corporation, which is specified by a Cabinet Order発音を聞く 例文帳に追加
九 課税対象所得 第二条第一項第一号の二に規定する居住者にあつては各年分の各種所得（所得税法第二条第一項第二十一号に規定する各種所得をいう。）をいい、内国法人にあつては各事業年度の所得（法人税法第百二条第一項の規定による申告書を提出すべき法人の清算中の各事業年度の所得を含む。）若しくは各連結事業年度の連結所得又は清算所得をいい、非居住者又は外国法人にあつては所得税法第百六十四条第一項第一号から第三号までに掲げる非居住者又は法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ当該非居住者又は外国法人のこれらの規定に定める国内源泉所得のうち政令で定めるものをいう。 - 日本法令外国語訳データベースシステム
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「consolidated tax return」の部分一致の例文検索結果
該当件数 : 11件
(x) Article 40 (Exclusion from Deductible Expenses of the Income Tax to be Deducted from the Corporation Tax) of the Act: The amount equivalent to the amount to be deducted or refunded as prescribed in the said Article shall include the amount to be deducted or refunded in the case of receiving the application of the provisions of Article 68(1) (Credit for Income Tax) of the Act which is applied mutatis mutandis pursuant to Article 144 (Mutatis Mutandis Application to Foreign Corporations) of the Act, or the provisions of Article 78(1) (Refund of Income Tax, etc.) of the Act or Article 133(1) (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) of the Act which are applied mutatis mutandis pursuant to Article 145 (Mutatis Mutandis Application to Foreign Corporations) of the Act or Article 147 (Mutatis Mutandis Application to Foreign Corporations) of the Act, and the amount equivalent to the income tax which is imposed, pursuant to the provisions of Article 178 (Tax Base of Income Tax in the Case of Foreign Corporations) and Article 179 (Tax Rate for Income Tax in the Case of Foreign Corporations) of the Income Tax Act, with regard to dividends, etc. prescribed in Article 190 (Dividends, etc. Without Credit for Income Tax) among domestic source income listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act of the foreign corporation listed in the said item;発音を聞く 例文帳に追加
十 法第四十条（法人税額から控除する所得税額の損金不算入） 同条に規定する控除又は還付をされる金額に相当する金額は、法第百四十四条（外国法人に対する準用）において準用する法第六十八条第一項（所得税額の控除）又は法第百四十五条（外国法人に対する準用）若しくは第百四十七条（外国法人に対する準用）において準用する法第七十八条第一項（所得税額等の還付）若しくは第百三十三条第一項（確定申告又は連結確定申告に係る更正による所得税額等の還付）の規定の適用を受けた場合におけるこれらの規定による控除又は還付をされる金額に相当する金額のほか、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人の同号に掲げる国内源泉所得のうち第百九十条（所得税額の控除の適用がない配当等）に規定する配当等につき所得税法第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定により課される所得税の額に相当する金額を含むものとする。 - 日本法令外国語訳データベースシステム
Article 155 The provisions specified by a Cabinet Order prescribed in Article 81-3(1) (Inclusion in Gross Profits or Deductible Expenses of the Amount of Individual Gross Profits or Individual Deductible Expenses) of the Act in the case of calculating the amount of individual gross profits prescribed in the said paragraph (hereinafter referred to as the "amount of individual gross profits" in this Chapter) shall be those of Article 26(2) (Exclusion from Gross Profits of Refund of Foreign Tax), Article 28 (Inclusion in Gross Profits of Foreign Tax of Foreign Subsidiary Companies to be Deducted from Corporation Tax) and Article 61-13 (Adjustment of Profits and Losses of Transactions between Consolidated Corporations in the Business Year, etc. Prior to Company Split, etc.) of the Act, and the provisions specified by a Cabinet Order prescribed in Article 81-3(1) of the Act in the case of calculating the amount of individual deductible expenses prescribed in the said paragraph (hereinafter referred to as the "amount of individual deductible expenses" in this Chapter) shall be those of Article 40 (Exclusion from Deductible Expenses of Income Tax to be Deducted from Corporation Tax), Article 41 (Exclusion from Deductible Expenses of Foreign Tax to be Deducted from Corporation Tax), Articles 57 through 58 (Carryover, etc. of Loss in the Business Year when Blue Return Form Has Been Filed) and Article 61-13 of the Act.発音を聞く 例文帳に追加
第百五十五条 法第八十一条の三第一項（個別益金額又は個別損金額の益金又は損金算入）に規定する個別益金額（以下この章において「個別益金額」という。）を計算する場合における同項に規定する政令で定める規定は法第二十六条第二項（外国税額の還付金の益金不算入）、第二十八条（法人税額から控除する外国子会社の外国税額の益金算入）及び第六十一条の十三（分割等前事業年度等における連結法人間取引の損益の調整）とし、同項に規定する個別損金額（以下この章において「個別損金額」という。）を計算する場合における同項に規定する政令で定める規定は法第四十条（法人税額から控除する所得税額の損金不算入）、第四十一条（法人税額から控除する外国税額の損金不算入）、第五十七条から第五十八条まで（青色申告書を提出した事業年度の欠損金の繰越し等）及び第六十一条の十三とする。 - 日本法令外国語訳データベースシステム
(5) The provision of paragraph (1) shall apply only where a domestic corporation has filed a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act or a consolidated final return form prescribed in Article 2(xxxii) of the said Act for each business year after the earliest business year or consolidated business year pertaining to the taxed amount of retained income respectively, with a written statement attached thereto regarding the said taxed amount of retained income or individually taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a final return form, etc. for the business year for which the domestic corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application.発音を聞く 例文帳に追加
５ 第一項の規定は、課税済留保金額に係る事業年度又は連結事業年度のうち最も古い事業年度又は連結事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書又は各連結事業年度の同条第三十二号に規定する連結確定申告書に当該課税済留保金額又は個別課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。 - 日本法令外国語訳データベースシステム
(7) When making a calculation set forth in paragraph (1)(i), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Articles 42 to Article 53 of the Corporation Tax Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 67-12(2) and Article 67-13(2) of the Act, whose provisions shall be applicable under the provisions of the said item, the said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of the said amount in deductible expenses are attached to a consolidated final return form for the relevant business year set forth in Article 68-90(5) of the Act; provided, however, that this shall not apply when the competent district director having jurisdiction over the consolidated parent corporation's place for tax payment finds that there was any compelling reason for the failure to attach detailed statements and the said detailed statements have been submitted.発音を聞く 例文帳に追加
７ 第一項第一号の計算をする場合において、同号の規定によりその例に準ずるものとされる法人税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、当該各事業年度に係る法第六十八条の九十第五項の連結確定申告書に当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、その添付がなかつたことについて連結親法人の納税地の所轄税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、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
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