with-profit bondとは 意味・読み方・使い方

(c) Distribution of profit from a jointly managed money trust, bond investment trust or publicly offered bond investment trust which has been entrusted with a business office located in Japan発音を聞く 例文帳に追加

ハ　国内にある営業所に信託された合同運用信託、公社債投資信託又は公募公社債等運用投資信託の収益の分配 - 日本法令外国語訳データベースシステム

(b) Distribution of profit from an investment trust (excluding a bond investment trust and a publicly offered bond investment trust) or a specified trust issuing a beneficiary certificate which has been entrusted with a business office located in Japan発音を聞く 例文帳に追加

ロ　国内にある営業所に信託された投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）又は特定受益証券発行信託の収益の分配 - 日本法令外国語訳データベースシステム

(c) Distribution of profit from a jointly managed money trust, bond investment trust or publicly offered bond investment trust (meaning a publicly offered bond investment trust prescribed in Article 2(1)(xv)-3 of the Income Tax Act; hereinafter the same shall apply in (b) of the next item) which has been entrusted with a business office located in Japan発音を聞く 例文帳に追加

ハ　国内にある営業所に信託された合同運用信託、公社債投資信託又は公募公社債等運用投資信託（所得税法第二条第一項第十五号の三　に規定する公募公社債等運用投資信託をいう。次号ロにおいて同じ。）の収益の分配 - 日本法令外国語訳データベースシステム

The business profit/property security making system is provided with the business managing computer of the businessman, the entrusted managing computer of a service side (bond management collecting company) managing business profit/property and managing the cache flow of business and a communication means including the Internet.例文帳に追加

事業者の業務管理コンピュータと、事業収益・資産の管理及びその事業のキャッシュフローを管理するサービサー（債券管理回収会社）の受託管理コンピュータと、インターネットを含む通信手段とで構成された事業収益・資産証券化システム。 - 特許庁

(b) Distribution of profit from an investment trust prescribed in Article 2(1)(xii)-2 of the Income Tax Act (excluding a bond investment trust and a publicly offered bond investment trust) or a specified trust issuing a beneficiary certificate prescribed in Article 2(xxix)(c) (Definitions) which has been entrusted with a business office located in Japan発音を聞く 例文帳に追加

ロ　国内にある営業所に信託された所得税法第二条第一項第十二号の二に規定する投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）又は第二条第二十九号ハ（定義）に規定する特定受益証券発行信託の収益の分配 - 日本法令外国語訳データベースシステム

Article 306-2 The amount of income tax to be deducted pursuant to the provision of Article 180-2(3) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act shall, when a foreign corporation collects income tax pursuant to the provisions of Article 181 (Withholding Liability Regarding Interest Income and Dividend Income) or Article 212 (Withholding Liability Regarding Income of Nonresidents or Corporations) of the Act with regard to distribution of profit prescribed in Article 180-2(3) of the Act (limited to one that corresponds to the accounting period for distribution of profit that includes the day on which the said income tax was paid; in the case where the trust property concerning such payment pertains to a securities investment trust established for the purpose of allowing beneficial rights thereof to be acquired by the trustee of another securities investment trust, which is specified by an Ordinance of the Ministry of Finance prescribed in Article 300(2) (Credit for Income Tax Paid with respect to Trust Property), it shall refer to distribution of profit from a securities investment trust other than a bond investment trust which is established for the purpose of managing the trust property for making an investment in the beneficial rights of the relevant securities investment trust and for which the offering of beneficial rights upon establishment has been conducted through the public offering prescribed in Article 2(1)(xv)-3 (Definitions)), be deducted from the amount of income tax to be collected and paid.発音を聞く 例文帳に追加

第三百六条の二　法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により控除する所得税の額は、外国法人が同項に規定する収益の分配（当該所得税の納付をした日の属する収益の分配の計算期間に対応するものに限るものとし、当該納付に係る信託財産がその受益権を他の証券投資信託の受託者に取得させることを目的とする証券投資信託で第三百条第二項（信託財産について納付した所得税額の控除）に規定する財務省令で定めるものに係るものである場合には、信託財産を当該証券投資信託の受益権に対する投資として運用することを目的とする公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が法第二条第一項第十五号の三（定義）に規定する公募により行われたものの収益の分配とする。）につき法第百八十一条（利子所得及び配当所得に係る源泉徴収義務）又は第二百十二条（非居住者又は法人の所得に係る源泉徴収義務）の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。 - 日本法令外国語訳データベースシステム