foreign-owned subsidiaryとは 意味・読み方・使い方

Starting 2009, Japan's revision of taxation policies, with respect to the revenue earned by a foreign subsidiary owned by a Japanese company, 95% of dividend was made exempt.例文帳に追加

2009 年度から、我が国は税制改正により、我が国企業がその海外子会社から受け取る配当金について95％分を益金不算入にした。 - 経済産業省

On the other hand, the number of Japanese-owned companies using the investment arbitration system is only one,50 which had been filed by a foreign subsidiary.例文帳に追加

一方、我が国企業の投資仲裁制度の活用事例は、外国子会社による1件のみである51。 - 経済産業省

(ii) Where a shareholder, etc. of the wholly owned subsidiary corporation in a share exchange is provided with shares of the fully controlling parent corporation in a share exchange prescribed in Article 2(xii)-16 of the Corporation Tax Act (limited to shares of a foreign corporation that falls under the category of specified foreign corporation with less tax burden).発音を聞く 例文帳に追加

二　株式交換完全子法人の株主に法人税法第二条第十二号の十六に規定する株式交換完全支配親法人株式（特定軽課税外国法人に該当する外国法人の株式に限る。）が交付されること。 - 日本法令外国語訳データベースシステム

With respect to the revenues earned by a foreign subsidiary owned by a Japanese company, dual taxation was eliminated by the revision of taxation policies in 2009 so that necessary funds can be transferred to Japan when needed without being affected by taxation and so that paperwork can be reduced by streamlining the system.例文帳に追加

こうした中、我が国企業の外国子会社が海外市場で獲得する利益について、税制に左右されずに、必要な時期に必要な金額を国内へ戻せるようにするとともに、制度の簡素化による事務負担軽減を図るべく、2009 年度税制改正において国際的な二重課税排除の制度の見直しが行われた56。 - 経済産業省

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