taxable yearとは 意味・読み方・使い方

(b) with respect to taxes not levied on the basis of a taxable year, for taxes levied on or after1 January in the calendar year next following that in which the Agreement enters into force.発音を聞く 例文帳に追加

(b)課税年度に基づかないで課される租税に関しては、この協定が効力を生ずる年の翌年の一月一日以後に課される租税 - 財務省

(i) The foreign corporation tax that was imposed on the consolidated corporation on its income for the relevant taxable business year of the said specified foreign subsidiary company, etc. on or prior to the final day of the consolidated business year for which the provisions of Article 68-90(1) of the Act are applied regarding the amount equivalent to the individually taxable retained income for the relevant taxable business year: The consolidated business year subject to the provisions of Article 68-90(1) of the Act発音を聞く 例文帳に追加

一　その連結法人が当該特定外国子会社等の当該課税対象年度の個別課税対象留保金額に相当する金額につき法第六十八条の九十第一項の規定の適用を受ける連結事業年度終了の日以前に当該課税対象年度の所得に対して課された外国法人税　その適用を受ける連結事業年度 - 日本法令外国語訳データベースシステム

(ii) The foreign corporation tax that was imposed on the domestic corporation on its income for the relevant taxable business year of the said specified foreign subsidiary company, etc. after the final day of the business year for which the provisions of Article 66-6(1) of the Act are applied regarding the amount equivalent to the taxable retained income for the relevant taxable business year (where the provisions of Article 66-7(2) of the Act are applied, after the final day of the consolidated business year for which the provisions of Article 68-90(1) of the Act were applied regarding the amount equivalent to the individually taxable retained income for the relevant taxable business year): The said business year involving the day on which the tax was imposed.発音を聞く 例文帳に追加

二　その内国法人が当該特定外国子会社等の当該課税対象年度の課税対象留保金額に相当する金額につき法第六十六条の六第一項の規定の適用を受ける事業年度（法第六十六条の七第二項の規定の適用がある場合には、その内国法人が当該特定外国子会社等の当該課税対象年度の個別課税対象留保金額に相当する金額につき法第六十八条の九十第一項の規定の適用を受けた連結事業年度）終了の日後に当該課税対象年度の所得に対して課された外国法人税　その課された日の属する事業年度 - 日本法令外国語訳データベースシステム

(ii) The foreign corporation tax that was imposed on the consolidated corporation on its income for the relevant taxable business year of the said specified foreign subsidiary company, etc. after the final day of the consolidated business year for which the provisions of Article 68-90(1) of the Act are applied regarding the amount equivalent to the individually taxable retained income for the relevant taxable business year (where the provisions of Article 68-91(2) of the Act are applied, after the final day of the business year for which the provisions of Article 66-6(1) of the Act were applied regarding the amount equivalent to the taxable retained income for the relevant taxable business year): The said consolidated business year involving the day on which the tax was imposed.発音を聞く 例文帳に追加

二　その連結法人が当該特定外国子会社等の当該課税対象年度の個別課税対象留保金額に相当する金額につき法第六十八条の九十第一項の規定の適用を受ける連結事業年度（法第六十八条の九十一第二項の規定の適用がある場合には、その連結法人が当該特定外国子会社等の当該課税対象年度の課税対象留保金額に相当する金額につき法第六十六条の六第一項の規定の適用を受けた事業年度）終了の日後に当該課税対象年度の所得に対して課された外国法人税　その課された日の属する連結事業年度 - 日本法令外国語訳データベースシステム

with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the Convention enters into force;発音を聞く 例文帳に追加

源泉徴収されない所得に対する租税に関しては、この条約が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の所得 - 財務省

with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given;発音を聞く 例文帳に追加

源泉徴収されない所得に対する租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の所得 - 財務省

(b) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given; and例文帳に追加

(b)源泉徴収されない所得に対する租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の所得 - 財務省

in the case of Japan: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the notice is given; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1January in the calendar year next following that in which the notice is given; and (iii) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given発音を聞く 例文帳に追加

日本国については、(i)源泉徴収される租税に関しては、終了の通告が行われた年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の所得(iii)その他の租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の租税 - 財務省