deduction clauseとは 意味・読み方・使い方

If the actual tax refund based on State Council Notification No. 18 was construed as a de facto tax deduction, the tax refund could not be viewed as a producer subsidy under GATT Article III:8(b) and may be a measure not conforming to the exception clause of GATT Article III:2.例文帳に追加

すなわち、本還付はGATT 第３条８項⒝上の生産者補助金にはあたらず、GATT 第３条２項の例外には該当しないという疑いがあった。 - 経済産業省

(10) Out of the amount deemed to have been reduced from the amount of creditable foreign corporation tax or individually creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of creditable foreign corporation tax to be paid prescribed in Article 150(1) of the Order for Enforcement of the Corporation Tax Act under the provisions of the said paragraph or for deduction from the amount exceeding the maximum amount of deduction prescribed in paragraph (3) of the said Article under the provisions of the said paragraph shall be included in deductible expenses for calculating the amount of income for a business year of a domestic corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the said Order.発音を聞く 例文帳に追加

１０　第五項又は第六項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十条第一項の規定による同項に規定する納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する内国法人のこれらの控除をすることとなる事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。 - 日本法令外国語訳データベースシステム

(10) Out of the amount deemed to have been reduced from the amount of individually creditable foreign corporation tax or creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of individually creditable foreign corporation tax to be paid prescribed in Article 155-39(1) of the Order for Enforcement of the Corporation Tax Act under the provisions of the said paragraph or for deduction from the amount exceeding the maximum amount of individual deduction prescribed in paragraph (3) of the said Article under the provisions of the said paragraph shall be included in deductible expenses for calculating the amount of consolidated income for a consolidated business year of a consolidated corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of Article 155-28(3) of the said Order.発音を聞く 例文帳に追加

１０　第五項又は第六項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十五条の三十九第一項の規定による同項に規定する個別納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する個別控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する連結法人のこれらの控除をすることとなる連結事業年度の連結所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百五十五条の二十八第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。 - 日本法令外国語訳データベースシステム

(4) The General Partner shall be entitled to receive a commission, fee or other consideration (the “Deductible Fees”) from a Portfolio Company in connection with a Portfolio Investment, or the management or technical guidance or advice or other management support provided by the General Partner to a Portfolio Company. If the General Partner has received Deductible Fees, the management fee to be payable on the next payment date therefor shall be reduced by an amount equal to [__]% of such Deductible Fees (the “Management Fee Deduction”). [[If an Excuse/Exclusion clause is not included]Each Partner shall be relieved of its liability for the management fee payable on the payment date by its share of the Management Fee Deduction in proportion to its Interest Amount/[If an Excuse/Exclusion clause is included]Each Partner who made a contribution to a Portfolio Investment for such Portfolio Company shall be relieved of its liability for the management fee payable on the payment date by its share of the Management Fee Deduction in proportion to its Percentage Interest in respect of such Portfolio Investment]. If the total amount of the Management Fee payable on the payment date thereof is less than the Management Fee Deduction, the deduction shall be made from a management fee payable on each of the next and subsequent payment dates until the Management Fee Deduction is applied in full.発音を聞く 例文帳に追加

4. 無限責任組合員は、ポートフォリオ投資、又は無限責任組合員による経営若しくは技術の指導若しくは助言その他の経営支援に関連して、投資先事業者等から手数料又は報酬その他の対価（以下「控除対象手数料等」という。）を受領することができる。無限責任組合員が控除対象手数料等を受領したときは、当該控除対象手数料等の［ ］%に相当する額（以下「管理報酬控除額」という。）を、直後の管理報酬の支払日に支払われるべき管理報酬から減額するものとし、［【免除/除外条項を設けない場合】各組合員は、管理報酬控除額のうち、その持分金額/【免除/除外条項を設ける場合】当該投資先事業者等へのポートフォリオ投資に出資した各組合員は、管理報酬控除額のうち、当該ポートフォリオ投資に係る対象持分割合］に応じて按分した金額につき、当該支払日に支払われるべき管理報酬の負担を免れるものとする。なお、当該管理報酬の支払日において支払われるべき管理報酬の総額が管理報酬控除額を下回る場合には、管理報酬控除額の全額が控除されるまで、次回以降の各支払日において支払われるべき管理報酬より順次控除するものとする。 - 経済産業省

(9) The part of the amount of foreign corporation taxes listed in the items of paragraph (3) that are deemed to be the amount of creditable foreign corporation tax payable by a domestic corporation related to a specified foreign subsidiary company, etc., pursuant to the provisions of Article 66-7(1) of the Act, shall be included in foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of deduction prescribed in Article 69(1) of the Corporation Tax Act for a business year specified respectively in the relevant items of the domestic corporation.発音を聞く 例文帳に追加

９　第三項各号に掲げる外国法人税の額のうち法第六十六条の七第一項の規定により特定外国子会社等に係る内国法人が納付する控除対象外国法人税の額とみなされる金額は、その内国法人の当該各号に定める事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、法人税法施行令第百四十二条第三項本文に規定する国外所得金額に含まれるものとする。 - 日本法令外国語訳データベースシステム

(9) The part of the amount of foreign corporation taxes listed in the items of paragraph (3) that are deemed to be the amount of individually creditable foreign corporation tax payable by a consolidated corporation related to a specified foreign subsidiary company, etc., pursuant to the provisions of Article 68-91(1) of the Act, shall be included in consolidated foreign income prescribed in the main clause of Article 155-28(3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of consolidated deduction prescribed in paragraph (1) of the said Article for a consolidated business year specified respectively in the relevant items of the consolidated corporation.発音を聞く 例文帳に追加

９　第三項各号に掲げる外国法人税の額のうち法第六十八条の九十一第一項の規定により特定外国子会社等に係る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る金額は、その連結法人の当該各号に定める連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結控除限度額の計算については、同条第三項本文に規定する連結国外所得金額に含まれるものとする。 - 日本法令外国語訳データベースシステム

(8) Where there is any amount included in the gross profits pursuant to the provisions of Article 66-6(1) of the Act for calculating the amount of income for the relevant business year of a domestic corporation listed in the items of the said paragraph, the said amount included in gross profits shall be included in the foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of deduction prescribed in Article 69(1) of the Corporation Tax Act for the relevant business year of the said domestic corporation; provided, however, that in the case where the state of the head office of a specified foreign subsidiary company, etc. related to the domestic corporation is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on income of the said specified foreign subsidiary company, etc., the amount to be included in the said foreign income shall be the amount equivalent to one-third of the said amount included in the gross profits.発音を聞く 例文帳に追加

８　法第六十六条の六第一項各号に掲げる内国法人の各事業年度の所得の金額の計算上同項の規定により益金の額に算入された金額がある場合には、当該益金の額に算入された金額は、当該内国法人の当該各事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、法人税法施行令第百四十二条第三項本文に規定する国外所得金額に含まれるものとする。ただし、当該内国法人に係る特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該国外所得金額に含まれる金額は、当該益金の額に算入された金額の三分の一に相当する金額とする。 - 日本法令外国語訳データベースシステム