foreign-settlement corporationとは 意味・読み方・使い方

(i) The amount of income set forth in item (ii) of the preceding paragraph shall be the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning foreign corporation taxes (meaning foreign corporation taxes prescribed in Article 69(1) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph) of the state or territory where the said affiliated foreign company's head office or principal office is located (hereinafter referred to as the "state of the head office" in this Section) (where there are two or more laws and regulations concerning the said foreign corporation taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph) with regard to the said affiliated foreign company's income in its settlement of accounts for the relevant business year and the sum of the amounts listed in (a) to (e) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in (f) pertaining to the said calculated amount of income:発音を聞く 例文帳に追加

一　前項第二号の所得の金額は、当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店又は主たる事務所の所在する国又は地域（以下この節において「本店所在地国」という。）の外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。以下この項において同じ。）に関する法令（当該外国法人税に関する法令が二以上ある場合には、そのうち主たる外国法人税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額に当該所得の金額に係るイからホまでに掲げる金額の合計額を加算した金額から当該所得の金額に係るヘに掲げる金額を控除した残額とする。 - 日本法令外国語訳データベースシステム

(i) The amount of income set forth in item (ii) of the preceding paragraph shall be the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning foreign corporation taxes (meaning foreign corporation taxes prescribed in Article 69(1) of the Corporation Tax Act; hereinafter the same shall apply in this Section) of the state or territory where the head office or principal office of the said affiliated foreign company is located (hereinafter referred to as the "state of the head office" in this Section) (where there are two or more laws and regulations concerning the said foreign corporation taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph) with regard to the said affiliated foreign company's amount of income in its settlement of accounts for the relevant business year and the sum of the amounts listed in (a) to (e) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in (f) pertaining to the said calculated amount of income:発音を聞く 例文帳に追加

一　前項第二号の所得の金額は、当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店又は主たる事務所の所在する国又は地域（以下この節において「本店所在地国」という。）の外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。以下この節において同じ。）に関する法令（当該外国法人税に関する法令が二以上ある場合には、そのうち主たる外国法人税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額に当該所得の金額に係るイからホまでに掲げる金額の合計額を加算した金額から当該所得の金額に係るヘに掲げる金額を控除した残額とする。 - 日本法令外国語訳データベースシステム

Article 25-31 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-10(2)(iii) of the Act shall be the amount calculated, pursuant to the provisions of Article 25-20(1) or (2) or paragraph (3) of the said Article, with regard to the income of a specified foreign corporation prescribed in Article 40-10(1) of the Act (hereinafter referred to as a "specified foreign corporation" in this Article and paragraph (1) and paragraph (2) of the next Article) in its settlement of accounts for the relevant business year.発音を聞く 例文帳に追加

第二十五条の三十一　法第四十条の十第二項第三号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国法人（以下この条並びに次条第一項及び第二項において「特定外国法人」という。）の各事業年度の決算に基づく所得の金額につき、第二十五条の二十第一項若しくは第二項又は同条第三項の規定の例により計算した金額とする。 - 日本法令外国語訳データベースシステム

Article 39-20-9 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-9-6(2)(iii) of the Act shall be the amount calculated, pursuant to the provisions of Article 39-15(1) or (2) or paragraph (3) of the said Article, with regard to the income of a specified foreign corporation prescribed in Article 66-9-6(1) of the Act (hereinafter referred to as a "specified foreign corporation" in this Article and paragraph (1) and paragraph (2) of the next Article) in its settlement of accounts for the relevant business year.発音を聞く 例文帳に追加

第三十九条の二十の九　法第六十六条の九の六第二項第三号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国法人（以下この条並びに次条第一項及び第二項において「特定外国法人」という。）の各事業年度の決算に基づく所得の金額につき、第三十九条の十五第一項若しくは第二項又は同条第三項の規定の例により計算した金額とする。 - 日本法令外国語訳データベースシステム

Article 39-120-9 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 68-93-6(2)(iii) of the Act shall be the amount calculated, pursuant to the provisions of Article 39-115(1) or (2) or paragraph (3) of the said Article with regard to the income of a specified foreign corporation prescribed in Article 68-93-6(1) of the Act (hereinafter referred to as a "specified foreign corporation" in this Article and paragraph (1) and paragraph (2) of the next Article) in its settlement of accounts for the relevant business year.発音を聞く 例文帳に追加

第三十九条の百二十の九　法第六十八条の九十三の六第二項第三号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国法人（以下この条並びに次条第一項及び第二項において「特定外国法人」という。）の各事業年度の決算に基づく所得の金額につき、第三十九条の百十五第一項若しくは第二項又は同条第三項の規定の例により計算した金額とする。 - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 40-10(2)(iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 66-9-6(1) or Article 68-93-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income).発音を聞く 例文帳に追加

２　法第四十条の十第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第六十六条の九の六第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(iii) Amount of undistributed income: An amount adjusted, with respect to the amount of income of a specified foreign corporation in its settlement of accounts for each business year, pursuant to the method specified by a Cabinet Order, based on the amount calculated in accordance with the standards specified by a Cabinet Order in a manner equivalent to the manner for calculating the amount of income for each business year pursuant to the Corporation Tax Act and this Act, in terms of the amount of loss incurred in each of the business years that commenced within seven years before the first day of the relevant business year発音を聞く 例文帳に追加

三　未処分所得の金額　特定外国法人の各事業年度の決算に基づく所得の金額につき、法人税法及びこの法律による各事業年度の所得の金額の計算に準ずるものとして政令で定める基準により計算した金額を基礎として政令で定めるところにより当該各事業年度開始の日前七年以内に開始した各事業年度において生じた欠損の金額に係る調整を加えた金額をいう。 - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-9-6(2)(iii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of the preceding paragraph, with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 40-10(1) or Article 68-93-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-120-9(2)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income).発音を聞く 例文帳に追加

２　法第六十六条の九の六第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第四十条の十第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百二十の九第二項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム