deductible amountとは 意味・読み方・使い方

(11) With regard to any amount specified in each item of paragraph (1) pertaining to one issue, if there remains an amount which cannot be fully deducted, the total amount specified in the same paragraph shall be the amount obtained by deducting said non-deductible amount from the amount specified in another item pertaining to the same issue.発音を聞く 例文帳に追加

１１　一の銘柄に係る第一項各号に掲げる額のいずれかにつき控除しきれない額がある場合における同項に規定する合計額は、当該控除しきれない額を当該銘柄に係る他の号に掲げる額から控除した額とする。 - 日本法令外国語訳データベースシステム

(v) The amount equivalent to the amount of remuneration to be paid to the officers of the specified foreign subsidiary company, etc. included in deductible expenses for the relevant business year, which shall not be included in deductible expenses when the provisions of Article 34 or 35 of the Corporation Tax Act shall be applied発音を聞く 例文帳に追加

五　その役員に対して支給する給与の額のうち、当該各事業年度の損金の額に算入している金額で法人税法第三十四条又は第三十五条の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額 - 日本法令外国語訳データベースシステム

(vi) The amount equivalent to the amount of remuneration to be paid to employees of the specified foreign subsidiary company, etc. included in deductible expenses for the relevant business year, which shall not be included in deductible expenses when the provisions of Article 36 of the Corporation Tax Act shall be applied発音を聞く 例文帳に追加

六　その使用人に対して支給する給与の額のうち、当該各事業年度の損金の額に算入している金額で法人税法第三十六条の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額 - 日本法令外国語訳データベースシステム

(x) The amount equivalent to the amount of insurance reserve that the specified foreign subsidiary company, etc. has reserved and which is included in deductible expenses for the relevant business year, which shall not be included in deductible expenses when the provisions of Article 57-5 or 57-6 of the Act shall be applied発音を聞く 例文帳に追加

十　その積み立てた保険準備金の額のうち、当該各事業年度の損金の額に算入している金額で法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額 - 日本法令外国語訳データベースシステム

(xii) The amount equivalent to the amount of expenses equivalent to entertainment and social expenses prescribed in Article 61-4(1) of the Act that the specified foreign subsidiary company, etc. shall pay and which is included in deductible expenses for the relevant business year, which shall not be included in deductible expenses when the provisions of the said Article shall be applied発音を聞く 例文帳に追加

十二　その支出する法第六十一条の四第一項に規定する交際費等に相当する費用の額のうち、当該各事業年度の損金の額に算入している金額で同条の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額 - 日本法令外国語訳データベースシステム

(xiv) The amount equivalent to the amount which shall be included in deductible expenses when the provisions of Article 67-12(2) or Article 67-13(2) of the Act shall be applied発音を聞く 例文帳に追加

十四　法第六十七条の十二第二項又は第六十七条の十三第二項の規定の例によるものとした場合に損金の額に算入されることとなる金額に相当する金額 - 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

(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