distribution dividendとは 意味・読み方・使い方

1. The amount of a dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to as a "dividend of surplus, etc." in this Section) to be received from a corporation located in the state of the head office (including the amount specified in Article 68-92(1)(ii) of the Act; hereinafter referred to as the "amount of a dividend, etc." in this paragraph)発音を聞く 例文帳に追加

１）　その本店所在地国に所在する法人から受ける法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この節において「剰余金の配当等」という。）の額（法第六十八条の九十二第一項第二号に定める金額を含む。以下この項において「配当等の額」という。 - 日本法令外国語訳データベースシステム

(ii) Dividend, etc. listed in Article 161(v), which is dividend of the surplus of bearer shares, etc. (meaning dividend of surplus prescribed in Article 24(1) (Dividend Income)) or distribution of profit based on a bearer beneficiary certificate of an investment trust (excluding a bond investment trust and a publicly offered bond investment trust) or trust issuing a specified beneficiary certificate: The amount received発音を聞く 例文帳に追加

二　第百六十一条第五号に掲げる配当等のうち無記名株式等の剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。）又は無記名の投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益証券に係る収益の分配　その支払を受けた金額 - 日本法令外国語訳データベースシステム

(a) The total book value of the Dividend Property referred to in item (i) of Article 454(1) (excluding the book value of such Dividend Property assigned to shareholders who exercised the Rights to Demand Distribution of Monies provided for in item (i), paragraph (4) of that paragraph);発音を聞く 例文帳に追加

イ　第四百五十四条第一項第一号の配当財産の帳簿価額の総額（同条第四項第一号に規定する金銭分配請求権を行使した株主に割り当てた当該配当財産の帳簿価額を除く。） - 日本法令外国語訳データベースシステム

(a) Dividend of surplus, dividend of profit, distribution of surplus or interest on funds prescribed in Article 24(1) of the Income Tax Act which is received from a domestic corporation発音を聞く 例文帳に追加

イ　内国法人から受ける所得税法第二十四条第一項　に規定する剰余金の配当、利益の配当、剰余金の分配又は基金利息 - 日本法令外国語訳データベースシステム

(ii) Dividend, etc. or distribution of profit prescribed in paragraph (3) of the preceding Article: The amount calculated by the amount of each of these by a tax rate of 20 percent発音を聞く 例文帳に追加

二　前条第三項に規定する配当等又は利益の分配　その金額に百分の二十の税率を乗じて計算した金額 - 日本法令外国語訳データベースシステム

In this case, the distribution ratio of the dividend of the safe votes cast early is set so as to be higher than that of the safe votes voted later.例文帳に追加

このとき、早めに投じられたセーフ票については遅めに投じられたセーフ票よりも配当金の分配率が高くなるように設定される。 - 特許庁

(2) A Stock Company shall pay to shareholders who have exercised the Right to Demand Distribution of Monies, in lieu of the Dividend Property assigned to such shareholders, the monies equivalent to the value of such Dividend Property. In such cases, the amounts provided for in each of the following items for the case categories listed in each such item shall be the value of such Dividend Property:発音を聞く 例文帳に追加

２　株式会社は、金銭分配請求権を行使した株主に対し、当該株主が割当てを受けた配当財産に代えて、当該配当財産の価額に相当する金銭を支払わなければならない。この場合においては、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもって当該配当財産の価額とする。 - 日本法令外国語訳データベースシステム

(b) the issue value for one share which is to be issued or transferred upon the exercise of share options, as well as the details of the payment of the dividend of surplus, distribution of residual assets, purchase of shares, and matters for which the voting rights may be exercised, in relation to shares (hereinafter collectively referred to as the "Payment of Dividend of Surplus, etc. Pertaining to Shares" in this paragraph);発音を聞く 例文帳に追加

ロ　新株予約権の行使により発行され、又は移転される株式一株の発行価額並びに株式に係る剰余金の配当、残余財産の分配、株式の買受け及び議決権を行使することができる事項（以下この項において「株式に係る剰余金の配当等」という。）の内容 - 日本法令外国語訳データベースシステム