resident foreign corporationとは 意味・読み方・使い方

(b) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation the whole or a part of whose issued shares, etc. are held by a resident; hereinafter referred to as the "other foreign corporation" in this paragraph) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this paragraph) and the said resident, the said other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the shares, etc.: The ratio obtained by multiplying the said resident's ratio of shareholding pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of shareholding pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them).発音を聞く 例文帳に追加

ロ　当該外国法人と他の外国法人（その発行済株式等の全部又は一部が居住者により所有されているものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該居住者、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の所有を通じて連鎖関係にある場合　当該居住者の当該他の外国法人に係る持株割合、当該他の外国法人の出資関連外国法人に係る持株割合、出資関連外国法人の他の出資関連外国法人に係る持株割合及び出資関連外国法人の当該外国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

ii) A foreign corporation that falls under the category of specified foreign subsidiary company, etc. prescribed in Article 40-4(1) or Article 66-6(1), which is related to a resident or domestic corporation (excluding a foreign corporation listed in the preceding item発音を聞く 例文帳に追加

二　居住者又は内国法人に係る第四十条の四第一項又は第六十六条の六第一項に規定する特定外国子会社等に該当する外国法人（前号に掲げる外国法人を除く。） - 日本法令外国語訳データベースシステム

(ii) Acquisition of securities issued by the foreign corporation, for which the number of shares held by the resident or the amount of contribution thereof made by the resident accounts for not less than one-tenth of the total number of issued shares of the foreign corporation or the total amount of contribution thereof, or by the foreign corporation specified by the Ordinance of the Ministry of Finance as equivalent to such foreign corporation, or loan of money to such foreign corporation発音を聞く 例文帳に追加

二　当該居住者により所有される外国法人の株式の数若しくは出資の金額の当該外国法人の発行済株式の総数若しくは出資の金額の総額に占める割合が百分の十以上である外国法人及びこれに準ずるものとして財務省令で定める外国法人の発行に係る証券の取得又はこれらの外国法人に対する金銭の貸付け - 日本法令外国語訳データベースシステム

(ii) The part of the amount equivalent to the interest to be paid to a resident or a foreign corporation with regard to the general foreign private bonds issued by a foreign corporation listed in Article 141, item (ii) or item (iii) of the Corporation Tax Act, which is attributed to business conducted by said foreign corporation as prescribed in these items発音を聞く 例文帳に追加

二　法人税法第百四十一条第二号又は第三号に掲げる外国法人が発行した一般民間国外債につき居住者又は内国法人に対して支払をする利子の金額のうちこれらの外国法人のこれらの号に規定する事業に帰せられる部分の金額 - 日本法令外国語訳データベースシステム

(iv) Number of shares, etc. held through direct and/or indirect ownership: The sum of the number of shares of or amount of capital contributions to a foreign corporation held directly by a resident or domestic corporation and the number of shares of or amount of capital contributions to the said foreign corporation specified by a Cabinet Order as being held indirectly by the said individual or domestic corporation via another foreign corporation発音を聞く 例文帳に追加

四　直接及び間接保有の株式等の数　居住者又は内国法人が直接に有する外国法人の株式の数又は出資の金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式の数又は出資の金額の合計数又は合計額をいう。 - 日本法令外国語訳データベースシステム

(iv) Number of shares, etc. held through direct and/or indirect ownership: The sum of the number of shares of or amount of capital contributions to a foreign corporation held directly by a resident prescribed in Article 2(1)(i)-2 or domestic corporation and the number of shares of or amount of capital contributions to the said foreign corporation specified by a Cabinet Order as being held indirectly by the said individual or domestic corporation via another foreign corporation発音を聞く 例文帳に追加

四　直接及び間接保有の株式等の数　第二条第一項第一号の二に規定する居住者又は内国法人が直接に有する外国法人の株式の数又は出資の金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式の数又は出資の金額の合計数又は合計額をいう。 - 日本法令外国語訳データベースシステム

Article 25-34 (1) The affiliated foreign corporation prescribed in Article 40-11(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign corporations which hold the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 40-11(1) of the Act (hereinafter referred to as a "specified foreign corporation" in this paragraph and the next paragraph) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 25-23(2) to (4) obtained by calculating the amount prescribed in items of Article 40-11(1) of the Act, pursuant to the provisions of Article 25-23(2) to (4), where an event listed in the items of Article 40-11(1) of the Act has occurred with regard to a specified foreign corporation related to a resident who is a specially-related shareholder, etc. or an affiliated foreign corporation related to the said resident, pursuant to the provisions of the next paragraph) (such affiliated foreign corporation shall exclude those falling under the category of a specified foreign corporation related to a resident set forth in Article 40-11(1) of the Act).発音を聞く 例文帳に追加

第二十五条の三十四　法第四十条の十一第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下この項及び次項において「特定外国法人」という。）に係る控除未済課税済配当等の額（次項の規定により特殊関係株主等である居住者に係る特定外国法人又は当該居住者に係る外国関係法人につき同条第一項各号に掲げる事実が生じた場合における同項各号に定める金額につき第二十五条の二十三第二項から第四項までの規定の例により計算するときの同項に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人（法第四十条の十一第一項の居住者に係る特定外国法人に該当するものを除く。）とする。 - 日本法令外国語訳データベースシステム