意味 | 例文 (12件) |
securities transfer taxとは 意味・読み方・使い方
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意味・対訳 有価証券移転税; 有価証券取引税
「securities transfer tax」の部分一致の例文検索結果
該当件数 : 12件
(28) Where a specified book-entry transfer institution, etc. has received the notice prescribed in paragraph (25) (including the cases where it is applied mutatis mutandis pursuant to paragraph (26)), it shall, on each occasion of receiving the notice, for each person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds (in the case where the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds and for each qualified foreign securities investment trust accepted thereby), enter or record in the books prescribed in Article 5-2(14) of the Act the matters mentioned in the said notice, and preserve the said books pursuant to the provisions of an Ordinance of the Ministry of Finance.発音を聞く 例文帳に追加
28 特定振替機関等は、第二十五項(第二十六項において準用する場合を含む。)に規定する通知を受けた場合には、当該通知を受けた事項を、その通知を受けた都度、振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各人別(当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別)に、法第五条の二第十四項に規定する帳簿に記載し、又は記録し、かつ、当該帳簿を財務省令で定めるところにより保存しなければならない。 - 日本法令外国語訳データベースシステム
2. the balance of total income minus income from transfer of fixed assets, or securities as prescribed in Article 2(xxi) of the Juridical Person Tax Act (Act No. 34 of 1965).発音を聞く 例文帳に追加
(2) 総収入金額から固定資産又は法人税法(昭和四十年法律第三十四号)第二条第二十一号に規定する有価証券の譲渡による収入金額を控除した金額 - 日本法令外国語訳データベースシステム
(25) When a person who has submitted a written application for tax exemption of book-entry transfer national government bonds has made entries or records under the book-entry transfer system regarding book-entry transfer national government bonds through a qualified foreign intermediary, or submitted a written application for a change of book-entry transfer national government bonds to a qualified foreign intermediary, the said qualified foreign intermediary shall, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds (in the case where the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds and for each qualified foreign securities investment trust accepted thereby), notify the matters prescribed in Article 5-2(14) of the Act to the specified book-entry transfer institution, etc. prescribed in the said paragraph of the said qualified foreign intermediary pertaining to the said book-entry transfer national government bonds.発音を聞く 例文帳に追加
25 振替国債非課税適用申告書を提出した者が適格外国仲介業者から振替国債の振替記載等を受けたとき又は適格外国仲介業者に対し振替国債異動申告書を提出したときは、当該適格外国仲介業者は、当該振替国債非課税適用申告書を提出した者の各人別(当該振替国債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別)に、法第五条の二第十四項に規定する事項を当該振替国債に係る当該適格外国仲介業者の同項に規定する特定振替機関等に通知しなければならない。 - 日本法令外国語訳データベースシステム
(24) When a person who has submitted a written application for tax exemption of book-entry transfer national government bonds (including one who shall be deemed to have submitted a written application for tax exemption of book-entry transfer national government bonds pursuant to the provisions of paragraph (3); hereinafter the same shall apply in this paragraph, the next paragraph and paragraph (28)) has made entries or records under the book-entry transfer system regarding book-entry transfer national government bonds through a specified book-entry transfer institution, etc. or qualified foreign intermediary, or submitted a written application for a change of book-entry transfer national government bonds to a specified book-entry transfer institution, etc. or qualified foreign intermediary, the said specified book-entry transfer institution, etc. or qualified foreign intermediary shall, on each occasion, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds (in the case where the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds and for each qualified foreign securities investment trust accepted thereby), enter or record in the books for book-entry transfer the matters prescribed in Article 5-2(13) of the Act, and preserve the said books for book-entry transfer pursuant to the provisions of an Ordinance of the Ministry of Finance.発音を聞く 例文帳に追加
24 振替国債非課税適用申告書を提出した者(第三項の規定により振替国債非課税適用申告書を提出したものとみなされる者を含む。以下この項、次項及び第二十八項において同じ。)が特定振替機関等若しくは適格外国仲介業者から振替国債の振替記載等を受けたとき又は特定振替機関等若しくは適格外国仲介業者に対し振替国債異動申告書を提出したときは、当該特定振替機関等又は適格外国仲介業者は、その都度、当該振替国債非課税適用申告書を提出した者の各人別(当該振替国債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別)に、法第五条の二第十三項に規定する事項を振替帳簿に記載し、又は記録し、かつ、当該振替帳簿を財務省令で定めるところにより保存しなければならない。 - 日本法令外国語訳データベースシステム
(5) The performance related to the contribution-in-kind of share certificates (including the equity stipulated in the provisions of Article 4 paragraph (2) of the Security Transaction Tax Act (Act No. 102 of 1953)) by the Public Corporation under the provisions of Article 3 paragraph (8) of the Supplementary Provisions herein shall not fall under the transfer of securities stipulated in Article l of the same act.発音を聞く 例文帳に追加
5 附則第三条第八項の規定により公社が行う株券(有価証券取引税法(昭和二十八年法律第百二号)第四条第二項に規定する持分を含む。)の出資に係る給付は、同法第一条に規定する有価証券の譲渡に該当しないものとする。 - 日本法令外国語訳データベースシステム
(2) Where a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in Article 5-2(2) of the Act (hereinafter referred to as a "qualified foreign securities investment trust" in this Article) seeks the application of the provisions of Article 5-2(1) of the Act with respect to interest on book-entry transfer national government bonds or book-entry transfer local government bonds to be received thereby for the trust property under the said qualified foreign securities investment trust, the said nonresident or foreign corporation shall submit, for each qualified foreign securities investment trust accepted thereby, a written application for tax exemption of book-entry transfer national government bonds prescribed in Article 5-2(1)(i)(a) of the Act (hereinafter referred to as a "written application for tax exemption of book-entry transfer national government bonds" in this Article) and a statement of the holding period of book-entry transfer national government bonds prescribed in Article 5-2(1)(i)(b) of the Act (referred to as a "statement of the holding period of book-entry transfer national government bonds" in paragraph (7) to paragraph (9)), or a written application for tax exemption of book-entry transfer local government bonds prescribed in Article 5-2(1)(ii)(a) of the Act (hereinafter referred to as a "written application for tax exemption of book-entry transfer local government bonds" in this Article) and a statement of the holding period of book-entry transfer local government bonds prescribed in Article 5-2(1)(ii)(b) of the Act (referred to as a "statement of the holding period of book-entry transfer local government bonds" in paragraph (7), paragraph (8) and paragraph (11)), to the district director prescribed in prescribed in Article 5-2(1)(i)(a) of the Act pursuant to the provisions of Article 5-2(1)(i)(a) and (b) of the Act, or the district director prescribed in Article 5-2(1)(ii)(a) of the Act pursuant to the provisions of Article 5-2(1)(ii)(a) and (b) of the Act.発音を聞く 例文帳に追加
2 法第五条の二第二項に規定する適格外国証券投資信託(以下この条において「適格外国証券投資信託」という。)の受託者である非居住者又は外国法人が当該適格外国証券投資信託の信託財産につき支払を受ける振替国債又は振替地方債の利子について法第五条の二第一項の規定の適用を受けようとする場合には、当該非居住者又は外国法人は、その受託した適格外国証券投資信託の別に、同項第一号イに規定する振替国債非課税適用申告書(以下この条において「振替国債非課税適用申告書」という。)及び同号ロに規定する振替国債所有期間明細書(第七項から第九項までにおいて「振替国債所有期間明細書」という。)又は法第五条の二第一項第二号イに規定する振替地方債非課税適用申告書(以下この条において「振替地方債非課税適用申告書」という。)及び同号ロに規定する振替地方債所有期間明細書(第七項、第八項及び第十一項において「振替地方債所有期間明細書」という。)を法第五条の二第一項第一号イ及びロの規定により同号イに規定する税務署長又は同項第二号イ及びロの規定により同号イに規定する税務署長に提出するものとする。 - 日本法令外国語訳データベースシステム
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「securities transfer tax」の部分一致の例文検索結果
該当件数 : 12件
(9) A person who submits a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds shall, upon submission, present the person's certificate of alien registration, certificate of registered matters of the corporation and any other document specified by a Cabinet Order to the head of the business office, etc. of the specified book-entry transfer institution, etc. or the head of the specified overseas business office, etc. of the qualified foreign intermediary, to which the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds is submitted, and the said head of the business office, etc. of the specified book-entry transfer institution, etc. or the said head of the specified overseas business office, etc. of the qualified foreign intermediary shall confirm, by the documents presented thereto, the name and address stated in the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds (in the case where the provision of paragraph (2) shall apply, such name and address, as well as the name of the qualified foreign securities investment trust should be confirmed).発音を聞く 例文帳に追加
9 振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する者は、その提出の際、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長にその者の外国人登録証明書、法人の登記事項証明書その他の政令で定める書類を提示しなければならないものとし、当該特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長は、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書に記載されている氏名又は名称及び住所(第二項の規定の適用がある場合にあつては、氏名又は名称及び住所並びに適格外国証券投資信託の名称)を当該書類により確認しなければならないものとする。 - 日本法令外国語訳データベースシステム
(3) Where the district director of the tax office, etc. has granted a tax payment grace period, if property seized with regard to the national tax under the grace period yields natural fruit, securities, claims, or any incorporeal property, etc. as prescribed in Article 72, paragraph (1) (Seizure Procedure for Patent Rights, etc.) of the National Tax Collection Act, he/she may, notwithstanding the provisions of paragraph (1), execute the delinquent tax collection procedure upon such natural fruit or non-monetary property delivered by a third party obligor, etc. as prescribed in Article 24, paragraph (5), item (ii) (Limited Tax Liability of Mortgagee by Transfer) of said Act, and may appropriate any proceeds, etc. realized by conversion of such property into money as prescribed in Article 129, paragraph (1) (Principle of Distribution) of said Article for the national tax under a grace period.発音を聞く 例文帳に追加
3 税務署長等は、納税の猶予をした場合において、その猶予に係る国税につき差し押さえた財産のうちに天然果実を生ずるもの又は有価証券、債権若しくは国税徴収法第七十二条第一項(特許権等の差押手続)に規定する無体財産権等があるときは、第一項の規定にかかわらず、その取得した天然果実又は同法第二十四条第五項第二号(譲渡担保権者の物的納税責任)に規定する第三債務者等から給付を受けた財産で金銭以外のものにつき滞納処分を執行し、その財産に係る同法第百二十九条第一項(配当の原則)に規定する換価代金等をその猶予に係る国税に充てることができる。 - 日本法令外国語訳データベースシステム
(i) Where a foreign corporation holds book-entry transfer national government bonds in separate trading (meaning book-entry transfer national government bonds in separate trading prescribed in Article 67-17(1) of the Act; hereinafter the same shall apply in this Article) that falls under the category of securities for buying and selling prescribed in Article 61-3(1)(i) of the Corporation Tax Act at the end of a business year, and when any valuation loss prescribed in Article 61-3(2) of the Corporation Tax Act has been incurred for the said book-entry transfer national government bonds in separate trading: The amount equivalent to the said valuation loss発音を聞く 例文帳に追加
一 外国法人が事業年度終了の時において法人税法第六十一条の三第一項第一号に規定する売買目的有価証券に該当する分離振替国債(法第六十七条の十七第一項に規定する分離振替国債をいう。以下この条において同じ。)を有する場合において、当該分離振替国債に係る法人税法第六十一条の三第二項に規定する評価損が生じたとき。 当該評価損に相当する金額 - 日本法令外国語訳データベースシステム
(ii) Where a foreign corporation holds book-entry transfer national government bonds in separate trading that falls under the category of securities for redemption prescribed in Article 119-14 of the Order for Enforcement of the Corporation Tax Act at the end of a business year, and when any adjusted loss prescribed in Article 139-2(2) of the said Order has been incurred for the said book-entry transfer national government bonds in separate trading: The amount equivalent to the said adjusted loss発音を聞く 例文帳に追加
二 外国法人が事業年度終了の時において法人税法施行令第百十九条の十四に規定する償還有価証券に該当する分離振替国債を有する場合において、当該分離振替国債に係る同令第百三十九条の二第二項に規定する調整差損が生じたとき。 当該調整差損に相当する金額 - 日本法令外国語訳データベースシステム
As progress at present in system reforms towards smoother company reorganizations, the following were implemented: removal of prohibition on holding companies (1997), introduction of a system for exchange and transfer of shares (1999), introduction of the Corporate Division System and accompanying development of company reorganization tax system (2001), enactment of the Revised Revitalization Law (2003), formulation of the “Guidline on Takeover Defense Measures to Secure or Increase Company Share Price and Stockholder Joint Interest” by the Ministry of Economy, Trade and Industry and the Ministry of Justice (2005), enactment of the Corporations Act (2006), Revision of the Securities and Exchange Law (2006), etc.例文帳に追加
これまでの進捗として、持株会社の解禁(1997年)、株式交換・移転制度の導入(1999 年)、会社分割制度の導入とそれに伴う企業組織再編税制の整備(2001 年)、改正産業再生法の施行(2003 年)、経済産業省及び法務省による「企業価値・株主共同の利益の確保又は向上のための買収防衛策に関する指針」の策定(2005 年)、会社法の施行(2006 年)、証券取引法の改正(2006 年)等、企業組織再編の円滑化に向けた制度改正や指針づくりが行われている。 - 経済産業省
意味 | 例文 (12件) |
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