foreign trade corporationとは 意味・読み方・使い方

Article 76 (1) Dispositions imposed, procedures taken or other acts committed (excluding those prescribed in the next paragraph) to an old public corporation or by an old public corporation pursuant to the provisions of the Foreign Exchange and Foreign Trade Act prior to the revision by the provision of Article 31 (referred to as the "Old Act" in the said paragraph) prior to the enforcement of this Act shall be deemed to be dispositions imposed, procedures taken or other acts committed to a postal savings bank or by a postal savings bank pursuant to the corresponding provisions of the Foreign Exchange and Foreign Trade Act revised by the provision of the said article (referred to as the "New Act" in the said paragraph), except as otherwise provided by the Maintenance Act, etc.発音を聞く 例文帳に追加

第七十六条　この法律の施行前に、第三十一条の規定による改正前の外国為替及び外国貿易法（次項において「旧法」という。）の規定により、旧公社に対して行い、又は旧公社が行った処分、手続その他の行為（同項に規定するものを除く。）は、整備法等に別段の定めがあるものを除き、同条の規定による改正後の外国為替及び外国貿易法（同項において「新法」という。）の相当する規定により郵便貯金銀行に対して行い、又は郵便貯金銀行が行った処分、手続その他の行為とみなす。 - 日本法令外国語訳データベースシステム

Article 67-11 (1) Where, during the period from April 1, 1998, to March 31, 2008, a foreign corporation listed in Article 141(i) of the Corporation Tax Act, which has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act, has made deposits or provided loans to a financial institution prescribed in the said paragraph, and settled such deposits or loans in a special international financial transactions account prescribed in the said paragraph (referred to in the next paragraph as a "special international financial transactions account"), corporation tax shall not be imposed with respect to any interest on the deposits or loans to be received by the said foreign corporation; provided, however, that this shall not apply to any interest which is attributed to a business conducted by the said foreign corporation in Japan or which is otherwise specified by a Cabinet Order.発音を聞く 例文帳に追加

第六十七条の十一　法人税法第百四十一条第一号に掲げる外国法人で外国為替及び外国貿易法第二十一条第三項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものが、平成十年四月一日から平成二十年三月三十一日までの間に、同項に規定する金融機関に預入し、又は貸し付けた預金又は貸付金で同項に規定する特別国際金融取引勘定（次項において「特別国際金融取引勘定」という。）において経理されたものにつき、支払を受ける利子については、法人税を課さない。ただし、当該利子のうち、当該外国法人の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

Article 89 (1) A person engaged in the business of manufacturing specified measuring instruments to be exported to Japan in a foreign country (hereinafter referred to as a "foreign manufacturing business operator") may obtain an approval of the type of such specified measuring instruments from the Minister of Economy, Trade and Industry or Japan Electric Meters Inspection Corporation in accordance with the classification specified by the Cabinet Order set forth in Article 76, paragraph 1.発音を聞く 例文帳に追加

第八十九条　外国において本邦に輸出される特定計量器の製造の事業を行う者（以下「外国製造事業者」という。）は、その特定計量器の型式について、第七十六条第一項の政令で定める区分に従い、経済産業大臣又は日本電気計器検定所の承認を受けることができる。 - 日本法令外国語訳データベースシステム

Article 7 Where a financial institution prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) has received deposits or borrowings during the period from April 1, 1998, to March 31, 2008, from a foreign corporation that has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in the said paragraph , and settled such deposits or borrowings in a special international financial transactions account prescribed in the said paragraph (hereinafter referred to in this Article as a "special international financial transactions account"), income tax shall not be imposed with respect to any interest on the deposits or borrowings to be paid to the said foreign corporation; provided, however, that where any event has occurred that is in violation of the provision of a Cabinet Order established pursuant to the provision of Article 21(4) of the said Act, which pertains to the matters concerning the settlement of a special international financial transactions account, the provision of the main clause of this Article shall not apply to such interest pertaining to the accounting period that includes the day on which such event has occurred.発音を聞く 例文帳に追加

第七条　外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第二十一条第三項に規定する金融機関が、平成十年四月一日から平成二十年三月三十一日までの間に、外国法人で同項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものから預入を受け、又は借り入れる預金又は借入金で同項に規定する特別国際金融取引勘定（以下この条において「特別国際金融取引勘定」という。）において経理したものにつき、当該外国法人に対して支払う利子については、所得税を課さない。ただし、同法第二十一条第四項の規定に基づき定められた政令の規定のうち特別国際金融取引勘定の経理に関する事項に係るものに違反する事実が生じた場合の当該利子で当該事実が生じた日の属する計算期間に係るものについては、この限りでない。 - 日本法令外国語訳データベースシステム