split deliveryとは 意味・読み方・使い方

DATA DELIVERY METHOD, DATA DELIVERY SYSTEM, SPLIT DELIVERY DATA RECEIVING METHOD, SPLIT DELIVERY DATA RECEIVING DEVICE AND SPLIT DELIVERY DATA RECEIVING PROGRAM例文帳に追加

データ配信方法，データ配信システム，分割配信データ受信方法，分割配信データ受信装置および分割配信データ受信プログラム - 特許庁

AREA SPLIT TYPE DELIVERY SCHEDULE PREPARATION SYSTEM例文帳に追加

エリア分割型配送計画作成システム - 特許庁

(ii) Whether it was a merger, split-off-type company split, or share exchange that caused the delivery発音を聞く 例文帳に追加

二　当該交付の基因となつた合併、分割型分割又は株式交換の別 - 日本法令外国語訳データベースシステム

(a) the description of the features of the Share Options (hereinafter referred to as the "Share Options under Incorporation-type Company Split Plan" in this Part) held by holders of Share Options of the Splitting Stock Company(ies) in Incorporation-type Company Split who will receive delivery of Share Options of the Stock Company Incorporated through Incorporation-type Company Split;発音を聞く 例文帳に追加

イ　当該新設分割設立株式会社の新株予約権の交付を受ける新設分割株式会社の新株予約権の新株予約権者の有する新株予約権（以下この編において「新設分割計画新株予約権」という。）の内容 - 日本法令外国語訳データベースシステム

(a) the description of the features of the Share Options (hereinafter referred to as "Share Options under Absorption-type Company Split Agreement" in this Part) held by holders of Share Options of the Splitting Stock Company in Absorption-type Company Split who shall receive delivery of Share Options of the Succeeding Stock Company in Absorption-type Company Split;発音を聞く 例文帳に追加

イ　当該吸収分割承継株式会社の新株予約権の交付を受ける吸収分割株式会社の新株予約権の新株予約権者の有する新株予約権（以下この編において「吸収分割契約新株予約権」という。）の内容 - 日本法令外国語訳データベースシステム

(i) Where the foreign corporation referred to in paragraph (1)(iii)(b) has received the delivery of shares or any other assets of a succeeding corporation in a company split through a split-off-type company split conducted by the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 119-8(1) (The Amount of Transfer Value and Transfer Cost in the Case of a Split-Off-Type Company Split) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more;発音を聞く 例文帳に追加

一　第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。 - 日本法令外国語訳データベースシステム

(i) Where the nonresident referred to in paragraph (1)(iii)(b) has received, through a split-off-type company split prescribed in Article 2(xii)-9 (Definitions) of the Corporation Tax Act (hereinafter referred to as a "split-off-type company split" in this item) of the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the nonresident owns, which falls under any of the following cases of company splits, a delivery of shares of a succeeding corporation in a company split prescribed in Article 2(xii)-3 of the said Act (hereinafter referred to as a "succeeding corporation in a company split" in this item), shares of a succeeding parent corporation in a company split prescribed in Article 113(1) (Acquisition Cost for Shares, etc. Acquired through Split-Off-Type Company Split) (hereinafter referred to as a "succeeding parent corporation in a company split" in this item) or other assets, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 113(2) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more:発音を聞く 例文帳に追加

一　第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法人税法第二条第十二号の九（定義）に規定する分割型分割（以下この号において「分割型分割」という。）のうち次のいずれかに該当するものにより同条第十二号の三に規定する分割承継法人（以下この号において「分割承継法人」という。）の株式、第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割承継親法人（以下この号において「分割承継親法人」という。）の株式その他の資産の交付を受けた場合において、当該分割型分割に係る同条第二項に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。 - 日本法令外国語訳データベースシステム