interest on corporation bondsとは 意味・読み方・使い方

(i) The interest or discount on bonds to be received by a foreign corporation listed in Article 141(i) of the Corporation Tax Act which is attributed to a business that is conducted by the said person in Japan at any fixed place prescribed in the said item発音を聞く 例文帳に追加

一　法人税法第百四十一条第一号に掲げる外国法人が支払を受ける利子又は発行差金のうちその者の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるもの - 日本法令外国語訳データベースシステム

(4) The place for paying income tax on the interest from general foreign private bonds issued by a foreign corporation that is to be collected and paid pursuant to the provisions of Article 6, paragraph (2) of the Act shall be at the location of the principal office of said foreign corporation in Japan.発音を聞く 例文帳に追加

４　法第六条第二項の規定により徴収して納付すべき外国法人が発行した一般民間国外債の利子に係る所得税の納税地は、当該外国法人の国内にある主たる事務所の所在地とする。 - 日本法令外国語訳データベースシステム

(14) The moneys specified by a Cabinet Order as being equivalent to interest on liabilities prescribed in Article 66-5(4)(iii) of the Act shall be the discount on bills, discount on company bonds listed in Article 14(1)(vii) of the Order for Enforcement of the Corporation Tax Act and any other moneys whose economic characteristics are equivalent to those of interest.発音を聞く 例文帳に追加

１４　法第六十六条の五第四項第三号に規定する利子に準ずるものとして政令で定めるものは、手形の割引料、法人税法施行令第十四条第一項第七号に掲げる社債発行差金その他経済的な性質が利子に準ずるものとする。 - 日本法令外国語訳データベースシステム

Article 67-16 (1) Corporation tax shall not be imposed with respect to any interest to be received by a foreign corporation listed in Article 141(i) of the Corporation Tax Act on book-entry transfer national government bonds or book-entry transfer local government bonds, both of which are prescribed in Article 5-2(1); provided, however, that this shall not apply to such interest which is attributed to a business conducted by the said foreign corporation in Japan at any place prescribed in Article 141(i) of the said Act.発音を聞く 例文帳に追加

第六十七条の十六　法人税法第百四十一条第一号に掲げる外国法人が、第五条の二第一項に規定する振替国債又は同項に規定する振替地方債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、当該外国法人の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるものについては、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

(2) Corporation tax shall not be imposed with respect to any interest on foreign-issued company bonds or any discount on foreign-issued company bonds (meaning a margin generated where the amount to be received due to the redemption of foreign-issued company bonds exceeds the issue price of the foreign-issued company bonds) to be received by a foreign corporation with regard to foreign-issued company bonds prescribed in Article 6(1) issued during the period from April 1, 1998, to March 31, 2008; provided, however, that this shall not apply to such interest or discount on foreign-issued company bonds to be received by a foreign corporation having permanent establishments in Japan prescribed in Article 2(1)(iv) (hereinafter referred to in this Article and the next Article as a "foreign corporation having permanent establishments in Japan"), which is attributed to a business conducted in Japan by the said foreign corporation having permanent establishments in Japan or which is otherwise specified by a Cabinet Order.発音を聞く 例文帳に追加

２　外国法人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発行された第六条第一項に規定する民間国外債につき支払を受ける利子又は発行差金（その民間国外債の償還により受ける金額がその民間国外債の発行価額を超える場合におけるその差益をいう。）については、法人税を課さない。ただし、当該利子又は当該発行差金のうち、第二条第一項第四号に規定する国内に恒久的施設を有する外国法人（以下この条及び次条において「国内に恒久的施設を有する外国法人」という。）が支払を受けるもので当該国内に恒久的施設を有する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

In cases where the investment corporation issues subordinated investment corporation bonds, supervisors shall check whether the corporation has carefully examined the necessity of fund raising through the issuance and the appropriateness of the terms of issuance, while taking into consideration that investors’ interest would be harmed depending on the terms of issuance, and has publicized information on these matters appropriately.発音を聞く 例文帳に追加

投資法人が劣後投資法人債を発行する場合には、発行条件（利回り等）によっては投資主の利益を損ねるおそれがあることを踏まえ、当該発行による資金調達の必要性や発行条件の妥当性等について慎重に検討するとともに、それらの情報を適切に公表しているかどうかに留意することとする。 - 金融庁

Article 6 (1) A domestic corporation shall be liable to pay income tax with respect to interest (excluding interest subject to the provisions of Article 3-3(2) or (6)) receivable on foreign-issued company bonds (meaning bonds issued outside Japan by a domestic corporation, interest on which is to be paid outside Japan; the same shall apply in paragraph (11)) other than designated foreign-issued company bonds prescribed in paragraph (11) (hereinafter referred to in this Article as "general foreign-issued company bonds"), which have been issued during the period from April 1, 1998, to March 31, 2008, and income tax shall be imposed by applying a tax rate of 15 percent to the amount of interest receivable.発音を聞く 例文帳に追加

第六条　内国法人は、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発行された民間国外債（内国法人が国外において発行した債券で、その利子の支払が国外において行われるものをいう。第十一項において同じ。）のうち同項に規定する指定民間国外債以外のもの（以下この条において「一般民間国外債」という。）につき支払を受けるべき利子（第三条の三第二項又は第六項の規定の適用があるものを除く。）について所得税を納める義務があるものとし、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。 - 日本法令外国語訳データベースシステム

(ii) Where the first day of the holding period for book-entry transfer national government bonds held by a nonresident or foreign corporation falls after the first day of the accounting period for interest on the said book-entry transfer national government bonds: The amount calculated by multiplying the amount of interest for the said accounting period by the number of days in the said holding period and then dividing the result by the number of days in the said accounting period発音を聞く 例文帳に追加

二　非居住者又は外国法人が所有している振替国債に係る所有期間の初日が当該振替国債の利子の計算期間の初日後である場合　当該計算期間に対応する利子の額に当該所有期間の日数を乗じこれを当該計算期間の日数で除して計算した金額 - 日本法令外国語訳データベースシステム