dividend yearとは 意味・読み方・使い方

(vi) The sum of the following amounts in cases where dividend of surplus is paid after the last day of the Most Recent Business Year:発音を聞く 例文帳に追加

六　最終事業年度の末日後に剰余金の配当をした場合における次に掲げる額の合計額 - 日本法令外国語訳データベースシステム

i) The sum of a dividend of surplus, etc. (limited to that whose base date for payment is included in the said base business year) that the said specified foreign subsidiary company, etc. has paid by December 31 of the year including the day on which an event listed in Article 40-5(1)(i) of the Act occurred (where no dividend of surplus, etc. other than a specified dividend of surplus, etc. was paid, the year including the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc.発音を聞く 例文帳に追加

一　法第四十条の五第一項第一号に掲げる事実が生じた日（特定剰余金配当等以外の剰余金の配当等の支払がない場合には、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日）の属する年の十二月三十一日までに当該特定外国子会社等が支払つた剰余金の配当等（当該基準事業年度の期間内の日をその支払に係る基準日とするものに限る。）の額の合計額 - 日本法令外国語訳データベースシステム

(ii) The sum of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year (meaning the business year including the base day for paying a dividend of surplus, etc.; hereinafter the same shall apply in this item) (such amount of dividend of surplus, etc. shall be limited to that for which the payment obligation was fixed by the final day of the business year of a domestic corporation related to the said specified foreign subsidiary company, etc., which includes the day on which two months have elapsed after the day following the final day of the relevant business year; hereinafter the same shall apply in this item) (where the whole or a part of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has been paid to any person listed as follows, the said sum shall be deemed to be zero):発音を聞く 例文帳に追加

二　当該各事業年度を基準事業年度（剰余金の配当等の支払に係る基準日の属する事業年度をいう。以下この号において同じ。）とする剰余金の配当等の額（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当該特定外国子会社等に係る内国法人の事業年度終了の日までに支払義務が確定したものに限る。以下この号において同じ。）の合計額（当該各事業年度を基準事業年度とする剰余金の配当等の額の全部又は一部が次に掲げる者に支払われた場合には、当該合計額は零とする。） - 日本法令外国語訳データベースシステム

(ii) The sum of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year (meaning the business year including the base day for paying a dividend of surplus, etc.; hereinafter the same shall apply in this item) (such amount of a dividend of surplus, etc. shall be limited to that for which the payment obligation was fixed by the final day of the consolidated business year of a consolidated corporation related to the said specified foreign subsidiary company, etc., which includes the day on which two months have elapsed after the day following the final day of the relevant business year; hereinafter the same shall apply in this item) (where the whole or a part of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has been paid to any person listed as follows, the said sum shall be deemed to be zero):発音を聞く 例文帳に追加

二　当該各事業年度を基準事業年度（剰余金の配当等の支払に係る基準日の属する事業年度をいう。以下この号において同じ。）とする剰余金の配当等の額（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当該特定外国子会社等に係る連結法人の連結事業年度終了の日までに支払義務が確定したものに限る。以下この号において同じ。）の合計額（当該各事業年度を基準事業年度とする剰余金の配当等の額の全部又は一部が次に掲げる者に支払われた場合には、当該合計額は零とする。） - 日本法令外国語訳データベースシステム

(ii) Deduction of the remaining amount of a dividend, etc. after deduction that pertains to the taxed amount of a dividend, etc. that still remains after making the deduction pursuant to the provision of Article 40-5(1) of the Act in a year during the three years preceding the relevant year shall be made as specified as follows:発音を聞く 例文帳に追加

二　前年以前三年内の一の年において法第四十条の五第一項の規定による控除をしてもなお控除しきれなかつた課税済配当等の額に係る控除未済配当等の額の控除については、次に定めるところによる。 - 日本法令外国語訳データベースシステム

i) The sum of a dividend of surplus, etc. (limited to that whose base date for payment is included in the said base business year) that the said specified foreign subsidiary company, etc. has paid, up to the final day of the business year of the domestic corporation including the day on which an event listed in Article 66-8(1)(i) of the Act occurred (where no dividend of surplus, etc. other than a specified dividend of surplus, etc. was paid, up to the final day of the business year including the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc.発音を聞く 例文帳に追加

一　法第六十六条の八第一項第一号に掲げる事実が生じた日（特定剰余金配当等以外の剰余金の配当等の支払がない場合には、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日）を含む当該内国法人の事業年度終了の日までに当該特定外国子会社等が支払つた剰余金の配当等（当該基準事業年度の期間内の日をその支払に係る基準日とするものに限る。）の額の合計額 - 日本法令外国語訳データベースシステム

Even after the dividend is calculated, points determined every year are added to the points accumulated in the accumulating means 45 without any decrease.例文帳に追加

配当金の算定後も、累計手段４５に累積されたポイントは減少することなく、毎年決定されるポイントが更に加算される。 - 特許庁

(i) Where the remaining amount of a dividend, etc. after deduction to be deducted pertains to the taxed amount of a dividend, etc. that still remains after making a deduction pursuant to the provision of Article 40-5(1) of the Act in the two years or more during the three years preceding the relevant year, the remaining amount of a dividend, etc. after deduction that pertains to the said taxed amount of a dividend, etc. that still remains after making the deduction shall be deducted, starting from that for the oldest year in chronological order発音を聞く 例文帳に追加

一　控除する控除未済配当等の額が前年以前三年内の二以上の年において法第四十条の五第一項の規定による控除をしてもなお控除しきれなかつた課税済配当等の額に係るものである場合には、これらの年のうち最も古い年において当該控除をしきれなかつた当該課税済配当等の額に係る控除未済配当等の額から順次控除する。 - 日本法令外国語訳データベースシステム