foreign subsidiary corporationとは 意味・読み方・使い方

(b) Other specified foreign subsidiary companies, etc. (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; the same shall apply in item (iii) of the next paragraph) related to the said domestic corporation.発音を聞く 例文帳に追加

ロ　当該内国法人に係る他の特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。次項第三号において同じ。） - 日本法令外国語訳データベースシステム

(b) Other specified foreign subsidiary companies, etc. (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; the same shall apply in item (iii) of the next paragraph) related to the said consolidated corporation.発音を聞く 例文帳に追加

ロ　当該連結法人に係る他の特定外国子会社等（法第六十六条の六第一項に規定する特定外国子会社等を含む。次項第三号において同じ。） - 日本法令外国語訳データベースシステム

(3) Out of the amount of foreign corporation taxes that were imposed on a specified foreign subsidiary company, etc. on its income for a taxable business year, the amount deemed to be the amount of creditable foreign corporation taxes prescribed in Article 66-7(1) of the Act that shall be paid by a domestic corporation related to the said specified foreign subsidiary company, etc., pursuant to the provisions of the said paragraph, (hereinafter referred to as the "amount of creditable foreign corporation taxes" in this Article) shall be deemed to be payable by the domestic corporation in a business year specified respectively in the following items for the category of foreign corporation taxes listed in the relevant items:発音を聞く 例文帳に追加

３　特定外国子会社等につきその課税対象年度の所得に対して課された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当該特定外国子会社等に係る内国法人が納付する同項に規定する控除対象外国法人税の額（以下この条において「控除対象外国法人税の額」という。）とみなされる金額は、次の各号に掲げる外国法人税の区分に応じそれぞれその内国法人の当該各号に定める事業年度においてその内国法人が納付することとなるものとみなす。 - 日本法令外国語訳データベースシステム

(3) Out of the amount of foreign corporation taxes that were imposed on a specified foreign subsidiary company, etc. on its income for a taxable business year, the amount deemed to be the amount of individually creditable foreign corporation taxes prescribed in Article 68-91(1) of the Act that shall be paid by a consolidated corporation related to the said specified foreign subsidiary company, etc., pursuant to the provisions of the said paragraph, (hereinafter referred to as the "amount of individually creditable foreign corporation taxes" in this Article) shall be deemed to be payable by the consolidated corporation in a consolidated business year specified respectively in the following items for the category of foreign corporation taxes listed in the relevant item:発音を聞く 例文帳に追加

３　特定外国子会社等につきその課税対象年度の所得に対して課された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当該特定外国子会社等に係る連結法人が納付する同項に規定する個別控除対象外国法人税の額（以下この条において「個別控除対象外国法人税の額」という。）とみなされる金額は、次の各号に掲げる外国法人税の区分に応じそれぞれその連結法人の当該各号に定める連結事業年度においてその連結法人が納付することとなるものとみなす。 - 日本法令外国語訳データベースシステム

(a) The said specified foreign subsidiary company, etc.'s shares, etc. for considering the claims held which the split corporation held immediately prior to the said qualified split-off-type company split発音を聞く 例文帳に追加

イ　当該適格分割型分割の直前に当該分割法人が保有する当該特定外国子会社等の請求権勘案保有株式等 - 日本法令外国語訳データベースシステム

Shares of the said wholly owning parent corporation in share exchange or the said parent corporation (excluding shares of a parent corporation (limited to a foreign corporation) issued for a foreign corporation which is a shareholder, etc. of the wholly owned subsidiary corporation in share exchange carried out by a domestic corporation (excluding the parent corporation's shares managed in a domestic business prescribed in Article 188(7) issued for a foreign corporation listed in items (i) through (iii) of Article 141 of the Act)) issued発音を聞く 例文帳に追加

交付を受けた当該株式交換完全親法人の株式又は当該親法人の株式（内国法人の行つた株式交換により株式交換完全子法人の株主等である外国法人が交付を受けた親法人（外国法人に限る。）の株式（法第百四十一条第一号から第三号までに掲げる外国法人が交付を受けた第百八十八条第七項に規定する国内事業管理親法人株式を除く。）を除く。） - 日本法令外国語訳データベースシステム

ii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a consolidated corporation listed in the items of Article 68-90(1) of the Act (where the said consolidated corporation is a consolidated subsidiary corporation, a consolidated parent corporation related to the said consolidated corporation) which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 68-90(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding item who is related to the said specified foreign subsidiary company, etc.発音を聞く 例文帳に追加

二　法第六十八条の九十第四項第一号に掲げる事業を主として行う特定外国子会社等に係る同条第一項各号に掲げる連結法人（当該連結法人が連結子法人である場合には、当該連結法人に係る連結親法人）の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム

(b) The said specified foreign subsidiary company, etc.'s shares, etc. for considering the claims held which are to be transferred from the split corporation to a domestic corporation as set forth in Article 66-8(3) of the Act through the said qualified split-off-type company split発音を聞く 例文帳に追加

ロ　法第六十六条の八第三項の内国法人が当該適格分割型分割により当該分割法人から移転を受ける当該特定外国子会社等の請求権勘案保有株式等 - 日本法令外国語訳データベースシステム