gross requirementsとは 意味・読み方・使い方

For the purposes of subparagraph (b), a resident of a Contracting State shall be deemed to satisfy the gross income requirements described in clause (ii), (iii) or (iv) of that subparagraph for the taxable year in which the item of income is derived if that resident satisfies each of those gross income requirements when averaging the gross income of the three taxable years preceding that taxable year.発音を聞く 例文帳に追加

(b)の規定の適用上、一方の締約国の居住者は、その所得を取得する課税年度の直前の三課税年度について(b)(ii)から(iv)までに規定するそれぞれの総所得の平均がこれらの規定に規定する総所得に関する要件のそれぞれを満たしている場合には、当該所得を取得する課税年度について当該要件を満たすものとみなす。 - 財務省

c) For the purpose of subparagraph b), a resident of a Contracting State shall be deemed to satisfy the gross income requirements described in clause (ii), (iii) or (iv) of that subparagraph for the taxable year in which the item of income is derived if the resident satisfies each of those gross income requirements when averaging the gross income of the three taxable years preceding that taxable year.例文帳に追加

(c)(b)の規定の適用上、一方の締約国の居住者は、その所得を取得する課税年度の直前の三課税年度について(b)(ii)から(iv)までに規定するそれぞれの総所得の平均がこれらの規定に規定する総所得に関する要件のそれぞれを満たしている場合には、当該所得を取得する課税年度について当該要件を満たすものとみなす。 - 財務省

(b) It shall be deemed that the book value of the said shares of the said foreign corporation increased by the amount equivalent to the amount included in gross profits pursuant to the provisions of this item immediately prior to the time when the foreign corporation first became unable to satisfy the requirements for continuing a business or the requirements for managing shares (in the case of the requirements for continuing a business, on the day when foreign corporation first became unable to satisfy the requirements);発音を聞く 例文帳に追加

ロ　当該外国法人の当該株式の帳簿価額については、事業継続要件又は株式管理要件を最初に満たさなくなつた時の直前（事業継続要件の場合には、その最初に満たさないこととなつた日）においてこの号の規定により益金の額に算入された金額に相当する金額の増額があつたものとする。 - 日本法令外国語訳データベースシステム

(a) The amount equivalent to the book value adjustment losses pertaining to the said transferred assets and liabilities shall be included in gross profits when calculating the amount of the said foreign corporation's income for the business year containing the day on which it first became unable to satisfy the requirements;発音を聞く 例文帳に追加

イ　当該移転をした資産及び負債に係る帳簿価額修正損に相当する金額を当該外国法人のその要件を最初に満たさないこととなつた日の属する事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(a) The amount equivalent to the difference between the value of the said transferred assets and liabilities at the time of a qualified capital contribution in kind and the book value of the said transferred assets and liabilities immediately prior to the qualified capital contribution in kind as prescribed in Article 62-4 of the Act shall be included in gross profits when calculating the amount of the said foreign corporation's income for the business year containing the day on which it first became unable to satisfy the requirements;発音を聞く 例文帳に追加

イ　当該移転をした資産及び負債の適格現物出資の時の価額と当該移転をした資産及び負債の法第六十二条の四に規定する直前の帳簿価額との差額に相当する金額を当該外国法人のその要件を最初に満たさないこととなつた日の属する事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(xix) Article 62-5 (Transfer of Assets, etc. by Way of Qualified Post-Formation Acquisition of Assets and/or Liabilities Based on Market Value and Inclusion in Gross Profits or Deductible Expenses of Book Value Adjustment Gains or Losses of Shares) of the Act: The qualified post-formation acquisition of assets and/or liabilities prescribed in paragraph (1) of the said Article (hereinafter referred to as the "qualified post-formation acquisition of assets and/or liabilities" in this item) shall be limited to the qualified post-formation acquisition of assets and/or liabilities in which a capital contributing foreign corporation transfers assets or liabilities to a domestic corporation, and where there are book value adjustment losses prescribed in the said paragraph (referred to as "book value adjustment losses" in paragraph (8)), the qualified post-formation acquisition of assets and/or liabilities shall be limited to that satisfying the following requirements:発音を聞く 例文帳に追加

十九　法第六十二条の五（適格事後設立による資産等の時価による譲渡と株式の帳簿価額修正益又は帳簿価額修正損の益金又は損金算入）　同条第一項に規定する適格事後設立（以下この号において「適格事後設立」という。）は、出資外国法人が内国法人に資産又は負債の移転を行う適格事後設立に限るものとし、同項に規定する帳簿価額修正損（第八項において「帳簿価額修正損」という。）がある場合には、次に掲げる要件を満たすものに限るものとする。 - 日本法令外国語訳データベースシステム

The requirements of Article 14 of the Commercial Code are as follows: (i) there must exist an appearance that makes potential customers believe that the nominee operates the business; (ii) the nominee is at fault for allowing the perpetration of the aforementioned appearance by permitting another party to use his name, and (iii) the counterparty believed without gross negligence that the nominee is the operator of the business. In the above mentioned judgment, requirement (ii) was not met; however, the judgment held that any party which allows another to make the aforementioned appearance should be held responsible by virtue of applying mutatis mutandis Article 14 of the Commercial Code by analogical interpretation of Article 14 of the Commercial Code.発音を聞く 例文帳に追加

商法第１４条適用の要件は、①名板貸人が営業主であるという外観の存在、②名義使用の許諾という名板貸人の帰責事由の存在、③取引の相手方が重大な過失なくして名板貸人が営業主であると誤認したことであるが、本判決は、②の名義使用の許諾はないが、上記のような外観の作出に関与した場合について、商法第１４条の理論的前提である外観法理を前提に、同条の類推適用を認めたものである。 - 経済産業省