expenses for the head officeとは 意味・読み方・使い方

(ix) The amount of a loss incurred in business years preceding the said relevant business year, pursuant to the provisions of the laws and regulations of the state of the head office that are equivalent to those of Article 57, 58 or 59 of the Corporation Tax Act, which is included in deductible expenses for the relevant business year発音を聞く 例文帳に追加

九　その本店所在地国の法令の法人税法第五十七条、第五十八条又は第五十九条の規定に相当する規定により、当該各事業年度前の事業年度において生じた欠損の金額で当該各事業年度の損金の額に算入している金額 - 日本法令外国語訳データベースシステム

(vii) The amount equivalent to the amount of a contribution that the specified foreign subsidiary company, etc. shall make (excluding a contribution to the state of the head office or local entities in such state which is equivalent to that prescribed in Article 37(3)(i) of the Corporation Tax Act) and which is included in deductible expenses for the relevant business year, which shall not be included in deductible expenses when the provisions of paragraph (1) of the said Article and Article 66-4(3) of the Act shall be applicable発音を聞く 例文帳に追加

七　その支出する寄附金（その本店所在地国又はその地方公共団体に対する寄附金で法人税法第三十七条第三項第一号に規定する寄附金に相当するものを除く。）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第一項及び法第六十六条の四第三項の規定の例に準ず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

(17) In the case where there is any amount to be included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the said domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred, with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation; with regard to the calculation of 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, the said amount 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 Order for Enforcement of the Corporation Tax Act; provided however, that in the case where the state of the head office of the specified foreign subsidiary company, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on the income of the said specified foreign subsidiary company, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of the said foreign income shall be the amount equivalent to one-third of the said amount included in the deductible expenses.発音を聞く 例文帳に追加

１７　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された金額がある場合における当該内国法人の当該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、当該損金の額に算入された金額は、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の計算上の損金の額として配分するものとする。ただし、当該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、当該国外所得金額の計算上の損金の額として配分する金額は、当該損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

(17) In the case where there is any amount to be included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the said consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred, with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation; with regard to the calculation of the maximum amount of individual deduction prescribed in Article 155-28(1) of the Order for Enforcement of the Corporation Tax Act for the relevant consolidated business year of the said consolidated corporation, the said amount 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 paragraph (3) of the said Article; provided however, that in the case where the state of the head office of the specified foreign subsidiary company, etc. 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 allocated as the amount of deductible expenses for calculating the amount of the said consolidated foreign income shall be the amount equivalent to one-third of the said amount included in the deductible expenses.発音を聞く 例文帳に追加

１７　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該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された金額がある場合における当該連結法人の当該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、当該損金の額に算入された金額は、同条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。ただし、当該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、当該連結国外所得金額の計算上の損金の額として配分する金額は、当該損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

With reference to paragraph 3 of Article 7 of the Convention: It is understood that no deduction shall be allowed in respect of amounts paid or charged (other than reimbursement of actual expenses) by a permanent establishment of an enterprise to the head office of the enterprise or any other offices thereof, by way of:(a) royalties, fees or other similar payments in return for the use of patents or other rights; (b) commission, for specific services performed or for management; and (c) interest on money lent to the permanent establishment; except where the enterprise is a banking institution.発音を聞く 例文帳に追加

条約第七条３の規定に関し、企業の恒久的施設が当該企業の本店又は当該企業の他の事務所に支払った又は振り替えた支払金（実費弁償に係るものを除く。）で次に掲げるものについては、損金に算入することを認めないことが了解される。(a)特許権その他の権利の使用の対価として支払われる使用料、報酬その他これらに類する支払金 (b)特定の役務の提供又は事業の管理の対価として支払われる手数料 (c)当該恒久的施設に対する貸付けに係る利子（当該企業が銀行業を営む企業である場合を除く。） - 財務省

Article 59-3 In the case where a prefecture or municipality pertaining to the Midwifery Care Practice and the Maternal and Child Aid Practice is changed due to the establishment or abolition of a Welfare Office by a town or village, the acts done by the head of the prefecture or municipality pertaining to said Midwifery Care Practice or Maternal and Child Aid Practice before such change pursuant to the provision of this Act or orders issued pursuant to this Act shall be deemed to be the acts done by the head of the prefecture or municipality pertaining to said Midwifery Care Practice or Maternal and Child Aid Practice after such change; provided, however, that no change shall be regarded to have arisen with regard to the payments and burden of the expenses for the Midwifery Care Practice or the Maternal and Child Aid Practice that were, or should have been, provided before such change.発音を聞く 例文帳に追加

第五十九条の三　町村の福祉事務所の設置又は廃止により助産の実施及び母子保護の実施に係る都道府県又は市町村に変更があつた場合においては、この法律又はこの法律に基づいて発する命令の規定により、変更前の当該助産の実施若しくは母子保護の実施に係る都道府県又は市町村の長がした行為は、変更後の当該助産の実施若しくは母子保護の実施に係る都道府県又は市町村の長がした行為とみなす。ただし、変更前に行われ、又は行われるべきであつた助産の実施若しくは母子保護の実施に関する費用の支弁及び負担については、変更がなかつたものとする。 - 日本法令外国語訳データベースシステム