preceding dividendとは 意味・読み方・使い方

(ii) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said domestic corporation in the relevant business year exceeds the amount of a dividend payable corresponding to the capital contributions for the base business year pertaining to the said amount of dividend, etc.: Where the amount of a dividend payable corresponding to the capital contributions for the relevant business year preceding the base business year of the said other specified foreign subsidiary company, etc. shall be appropriated to the said amount of dividend, etc. in reverse chronological order and the said amount of dividend, etc. has been categorized for the relevant business year in accordance with the said amount of dividend payable corresponding to the capital contributions for the relevant business year, the sum of the amount of a dividend, etc. to be appropriated with the amount of a dividend payable corresponding to the capital contributions for the business year during which the taxable retained income or individually taxable retained income arises.発音を聞く 例文帳に追加

二　当該特定外国子会社等が当該各事業年度において当該内国法人に係る他の特定外国子会社等から受ける配当等の額が当該配当等の額に係る基準事業年度の出資対応配当可能金額を超える場合　当該他の特定外国子会社等の基準事業年度以前の各事業年度の出資対応配当可能金額をそれぞれ最も新しい事業年度のものから順次当該配当等の額に充てるものとして当該配当等の額を当該各事業年度の出資対応配当可能金額に応じそれぞれの事業年度ごとに区分した場合において、課税対象留保金額又は個別課税対象留保金額の生ずる事業年度の出資対応配当可能金額から充てるものとされた配当等の額の合計額 - 日本法令外国語訳データベースシステム

(ii) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said consolidated corporation in the relevant business year exceeds the amount of a dividend payable corresponding to the capital contributions for the base business year pertaining to the said amount of a dividend, etc.: Where the amount of a dividend payable corresponding to the capital contributions for the relevant business year preceding the base business year of the said other specified foreign subsidiary company, etc. shall be appropriated to the said amount of a dividend, etc. in reverse chronological order and the said amount of a dividend, etc. has been categorized for the relevant business year in accordance with the said amount of a dividend payable corresponding to the capital contributions for the relevant business year, the sum of the amount of a dividend, etc. to be appropriated with the amount of a dividend payable corresponding to the capital contributions for the business year during which the individually taxable retained income or taxable retained income arises.発音を聞く 例文帳に追加

二　当該特定外国子会社等が当該各事業年度において当該連結法人に係る他の特定外国子会社等から受ける配当等の額が当該配当等の額に係る基準事業年度の出資対応配当可能金額を超える場合　当該他の特定外国子会社等の基準事業年度以前の各事業年度の出資対応配当可能金額をそれぞれ最も新しい事業年度のものから順次当該配当等の額に充てるものとして当該配当等の額を当該各事業年度の出資対応配当可能金額に応じそれぞれの事業年度ごとに区分した場合において、個別課税対象留保金額又は課税対象留保金額の生ずる事業年度の出資対応配当可能金額から充てるものとされた配当等の額の合計額 - 日本法令外国語訳データベースシステム

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deduction pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.発音を聞く 例文帳に追加

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deductions pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc. after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.発音を聞く 例文帳に追加

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国法人又は外国関係法人から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

(b) The said remaining amount of a dividend, etc. after deduction that still remains after making a deduction pursuant to the provision of (a) shall be deducted for calculating the amount of dividend income from a dividend, etc. to be received from a specified foreign subsidiary company, etc. or an affiliated foreign company prescribed in Article 40-5(2) for the year (where a deduction under the provision of item (ii) of the preceding paragraph is made, for calculating the amount after the said deduction).発音を聞く 例文帳に追加

ロ　イの規定による控除をしてもなお控除しきれない当該控除未済配当等の額は、その年分の特定外国子会社等又は法第四十条の五第二項に規定する外国関係会社から受ける配当等の額に係る配当所得の金額（前項第二号の規定による控除が行われる場合には、当該控除後の金額）の計算上控除する。 - 日本法令外国語訳データベースシステム

(ii) In addition to the matters listed in the preceding item, if there is any arrangement that each class of shares shall be treated differently with respect to assignment of Dividend Property, a statement to such effect and the details of such different treatment.発音を聞く 例文帳に追加

二　前号に掲げる事項のほか、配当財産の割当てについて株式の種類ごとに異なる取扱いを行うこととするときは、その旨及び当該異なる取扱いの内容 - 日本法令外国語訳データベースシステム

(2) The cost of the delivery of Dividend Property pursuant to the provisions of the preceding paragraph shall be borne by the Stock Company; provided, however, that, if such cost increases due to reasons attributable to shareholders, such increased amount shall be borne by the shareholders.発音を聞く 例文帳に追加

２　前項の規定による配当財産の交付に要する費用は、株式会社の負担とする。ただし、株主の責めに帰すべき事由によってその費用が増加したときは、その増加額は、株主の負担とする。 - 日本法令外国語訳データベースシステム

(3) The decisions on the matters listed in item (ii) of paragraph (1) shall provide that the Dividend Property is assigned in proportion to the number of the shares (or, in cases where there are decisions on the matters listed in item (ii) of the preceding paragraph, the number of the shares of each class) held by the shareholders (excluding the relevant Stock Company and shareholders of the class of shares referred to in item (i) of the preceding paragraph).発音を聞く 例文帳に追加

３　第一項第二号に掲げる事項についての定めは、株主（当該株式会社及び前項第一号の種類の株式の株主を除く。）の有する株式の数（前項第二号に掲げる事項についての定めがある場合にあっては、各種類の株式の数）に応じて配当財産を割り当てることを内容とするものでなければならない。 - 日本法令外国語訳データベースシステム