share of taxとは 意味・読み方・使い方

(3) Where a share exchange implemented by a domestic corporation falls under the category of specified intra-group share exchange (meaning a share exchange which falls under all of the following items; excluding a share exchange which satisfies the requirement that any of the major businesses conducted by the wholly owned subsidiary corporation in a share exchange before the share exchange is interrelated with any of the businesses conducted by the wholly owning parent corporation in a share exchange before the said share exchange, and any other requirements specified by a Cabinet Order), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "share exchange" in Article 2(xii)-16(a) to (c) of the Corporation Tax Act shall be deemed to be replaced with "share exchange (excluding a share exchange that falls under the category of specified intra-group share exchange prescribed in Article 68-2-3(3) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.))":発音を聞く 例文帳に追加

３　内国法人の行う株式交換が特定グループ内株式交換（次の各号のいずれにも該当する株式交換をいい、株式交換完全子法人の株式交換前に営む主要な事業のうちのいずれかの事業と株式交換完全親法人の当該株式交換前に営む事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の十六イからハまでの規定中「その株式交換」とあるのは、「その株式交換（租税特別措置法第六十八条の二の三第三項（適格合併等の範囲に関する特例）に規定する特定グループ内株式交換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

Moreover, we have increased the local governments' share of automobile tonnage tax revenue by taking into consideration the effect of the review of national subsidies for the construction and improvement of bridges undertaken by municipalities.例文帳に追加

さらに、市町村道整備に係る国庫補助負担金の見直し等に伴う影響を踏まえ、自動車重量譲与税の譲与割合を引き上げることとしております。 - 財務省

This program is to include an outline for a fundamental reform of the tax system, which will lay the foundation for increasing the share of government contribution to the basic pension funds to 50 percent.発音を聞く 例文帳に追加

この中には、基礎年金国庫負担割合を二分の一に引き上げるための前提となる、消費税を含む税制抜本改革の姿も含めることとしております。 - 金融庁

Next, looking at the share of disbursements for investors in the after-tax profits of each region in East Asia, ASEAN 4 tops other regions with 95.0 percent (Fig. 2.3.11).例文帳に追加

次に、東アジア域内における出資者向け支払額の税引後利益額に占めるシェアを見てみると、ASEAN４は他地域に比べ95.0％と高くなっている（第2-3-11表）。 - 経済産業省

(3) Where a corporation has, as a result of a share exchange (limited to a share exchange that does not fall under the category of qualified share exchange) implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship with the wholly owning parent corporation in a share exchange specified by a Cabinet Order as a relationship whereby the foreign corporation holds the whole of the issued shares, etc. of the said wholly owning parent corporation in a share exchange, if the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden, the provision of Article 61-2(9) of the Corporation Tax Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act) shall not apply.発音を聞く 例文帳に追加

３　法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた株式交換（適格株式交換に該当しないものに限る。）により株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を保有する関係として政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人の株式に該当するときは、法人税法第六十一条の二第九項（同法第百四十二条の規定により準じて計算する場合を含む。）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

The Government of the Federal Republic of Germany will pursue policies to diminish further the share of public expenditures in the economy and to reduce the tax burden for individuals and corporations with a comprehensive tax reform aimed at reinforcing the incentives for private sector activity and investment.発音を聞く 例文帳に追加

ドイツ連邦共和国政府は、経済における公的支出の割合を一層縮小させる政策を実施するとともに、民間部門の活動と投資に向けたインセンティブの強化を目的とした包括的税制改革により個人及び法人の税負担を軽減する政策を遂行する。 - 財務省

(4) Where a corporation has, as a result of a share exchange (limited to a share exchange that does not fall under the category of a qualified share exchange) implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship specified by a Cabinet Order prescribed in Article 68-3(3) of the Act, when the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden, the provisions of Article 119(1)(viii) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares.発音を聞く 例文帳に追加

４　法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた株式交換（適格株式交換に該当しないものに限る。）により法第六十八条の三第三項に規定する政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人の株式に該当するときは、その交付を受けた株式の取得価額については、法人税法施行令第百十九条第一項第八号（法人税法第百四十二条の規定により準じて計算する場合を含む。）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

Toward this end, the Federal Government will continue to reduce progressively the share of the public sector in the economy through maintaining firm expenditure control. The tax cuts due to take effect in 1986 and 1988 form part of the ongoing process of tax reform and reduction which the Federal Government will continue in a medium-term framework.発音を聞く 例文帳に追加

この目標に向け、連邦政府は堅実な歳出抑制を維持することにより、経済における公的部門のシェアを引き続き徐々に減らしていく。1986 年及び 1988 年に発効する予定の減税は、連邦政府が中期的枠組みの下で継続している税制改革・減税過程の一部を成す。 - 財務省