national income receivedとは 意味・読み方・使い方

(a) Having foreign nationals engage in illegal work (activities which violate the provisions of Article 19, paragraph (1), or activities engaged in by foreign nationals listed in Article 70, paragraph (1), item (i) to (iii)-2, (v), (vii), (vii)-2 or from (viii)-2 to (viii)-4, and for which the foreign national has received remuneration or other income) in connection with business activities.発音を聞く 例文帳に追加

イ　事業活動に関し、外国人に不法就労活動（第十九条第一項の規定に違反する活動又は第七十条第一項第一号から第三号の二まで、第五号、第七号、第七号の二若しくは第八号の二から第八号の四までに掲げる者が行う活動であつて報酬その他の収入を伴うものをいう。以下同じ。）をさせること。 - 日本法令外国語訳データベースシステム

(3) The provisions of paragraph (1) shall not apply to interest on book-entry transfer national government bonds and interest on book-entry transfer local government bonds to be received by a nonresident having permanent establishments in Japan, which is attributed to a business conducted by the said nonresident in Japan or which is otherwise specified by a Cabinet Order. In this case, where the nonresident satisfies the requirements specified in the items of the said paragraph, the provision of Article 212 of the Income Tax Act shall not apply to the said interest to be received (limited to the part of interest equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as the amount corresponding to the holding period).発音を聞く 例文帳に追加

３　第一項の規定は、国内に恒久的施設を有する非居住者が支払を受ける振替国債及び振替地方債の利子でその者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、適用しない。この場合において、当該非居住者が同項各号に定める要件を満たしているときは、当該支払を受ける利子（所有期間に対応する部分の額として政令で定めるところにより計算した金額に相当する部分に限る。）については、所得税法第二百十二条の規定は、適用しない。 - 日本法令外国語訳データベースシステム

Article 5-2 (1) Where a nonresident or foreign corporation who satisfies the requirements specified in each of the following items for the category of bonds listed in the relevant item that are held thereby, receives payment of interest (excluding interest subject to the provision of Article 8(1) or (2)) on book-entry transfer national government bonds prescribed by Article 88 of the Act on Book-Entry Transfer of Company Bonds, etc. (excluding coupon-only book-entry transfer national government bonds prescribed in Article 90(3) of the said Act; hereinafter referred to in this Article as "book-entry transfer national government bonds") or local government bonds which shall be subject to the provisions of the said Act pursuant to Article 66 of the said Act as applied mutatis mutandis pursuant to Article 113 of the said Act (hereinafter referred to in this Article as "book-entry transfer local government bonds"), for which the nonresident or foreign corporation has made entries or records under the book-entry transfer system in his/her or its account established with a specified book-entry transfer institution, specified account management institution or specified indirect account management institution (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary, via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a "business office, etc.") or a specified overseas business office, etc. of the said qualified foreign intermediary, income tax shall not be imposed with respect to such interest to be received (limited to the part of interest equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as the amount corresponding to the period during which the nonresident or foreign corporation has continued to hold the said book-entry transfer national government bonds or the said book-entry transfer local government bonds (limited to the period during which he/she or it has continued to hold entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or the said book-entry transfer local government bonds; hereinafter referred to in this Article as the "holding period"):発音を聞く 例文帳に追加

第五条の二　非居住者又は外国法人でその有する次の各号に掲げるものの区分に応じ当該各号に定める要件を満たすものが、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関（以下この条において「特定振替機関等」という。）又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所（郵便局を含む。以下この条において「営業所等」という。）又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている社債等の振替に関する法律第八十八条に規定する振替国債（同法第九十条第三項に規定する分離利息振替国債を除く。以下この条において「振替国債」という。）又は同法第百十三条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる地方債（以下この条において「振替地方債」という。）につきその利子（第八条第一項又は第二項の規定の適用があるものを除く。）の支払を受ける場合には、その支払を受ける利子（その者が当該振替国債又は当該振替地方債を引き続き所有していた期間（当該振替国債又は当該振替地方債につき引き続き振替記載等を受けていた期間に限る。以下この条において「所有期間」という。）に対応する部分の額として政令で定めるところにより計算した金額に相当する部分に限る。）については、所得税を課さない。 - 日本法令外国語訳データベースシステム