帳簿価格の英語

６　国税庁の当該職員、連結親法人の納税地の所轄税務署若しくは所轄国税局の当該職員又は連結子法人の本店若しくは主たる事務所の所在地の所轄税務署若しくは所轄国税局の当該職員が、当該連結法人にその各連結事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）又はその写しの提示又は提出を求めた場合において、当該連結法人がこれらを遅滞なく提示し、又は提出しなかつたときは、税務署長は、次の各号に掲げる方法（第二号に掲げる方法は、第一号に掲げる方法を用いることができない場合に限り、用いることができる。）により算定した金額を当該独立企業間価格と推定して、当該連結事業年度の連結所得の金額又は連結欠損金額につき法人税法第二条第四十三号に規定する更正（第十六項において「更正」という。）又は同条第四十四号に規定する決定（第十六項において「決定」という。）をすることができる。例文帳に追加

(6) Where the relevant official of the National Tax Agency, the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over a consolidated parent corporation's place for tax payment or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the location of the head office or principal office of a consolidated subsidiary corporation has requested the said consolidated corporation to present or submit the books and documents that are considered to be necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted by the consolidated corporation in each consolidated business year or copies of such books and documents (in the case where the consolidated corporation, instead of preparing or preserving such books and documents, prepares or preserves electromagnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers), such electromagnetic records shall be included; hereinafter the same shall apply in this Article), if the said consolidated corporation has failed to present or submit these books and documents or copies thereof without delay, the district director may presume the amount calculated by the method listed in any of the following items (the method listed in item (ii) may be applied only where the method listed in (i) is unavailable) to be the said arm's length price, and thereby make a reassessment prescribed in Article 2(xliii) of the Corporation Tax Act (referred to in paragraph (16) as a "reassessment") or a determination prescribed in item (xliv) of the said Article (referred to in paragraph (16) as a "determination") with respect to the said consolidated corporation's amount of consolidated income or amount of consolidated loss for the relevant consolidated business year:発音を聞く  - 日本法令外国語訳データベースシステム

法第百三十二条第三項の主務省令で定める書面は、次に掲げる書面（官公署が証明する 書面の場合には、認可の申請の日前三月以内に作成されたものに限る。）とする。一組織変更の理由及び内容を記載した書面 二次に掲げる場合に応じ、それぞれ次に定める書面 イ組織変更後株式会社商品取引所の役員が外国人である場合当該役員の住民票の 写し等、履歴書及びその者が法第十五条第二項第一号イからルまでのいずれにも 該当しないことを誓約する書面 ロ組織変更後株式会社商品取引所の役員が法人である場合当該役員の登記事項証 明書、沿革を記載した書面及び法第十五条第二項第一号ヲに該当しないことを誓 約する書面 ハ組織変更後株式会社商品取引所の役員が外国人又は法人でない場合当該役員の 住民票の写し等、履歴書、その者が法第十五条第二項第一号イ及びロに該当しな い旨の官公署の証明書並びにその者が同号ハからルまでのいずれにも該当しない ことを誓約する書面 三組織変更計画を承認した会員総会の議事録 四直前事業年度の決算関係書類等 五現に存する純資産額を証する書面 六法第百二十九条第一項の規定により組織変更時発行株式を発行するときは、次に掲 げる書面 イ組織変更時発行株式の引受けの申込みを証する書面 ロ金銭を出資の目的とするときは、法第百三十一条の三第一項の規定による払込み があったことを証する書面 ハ金銭以外の財産を出資の目的とするときは、次に掲げる書面 （１） 検査役が選任されたときは、検査役の調査報告を記載した書面及びその附 属書類 （２） 法第百三十一条の六において準用する会社法第二百七条第九項第三号に掲 げる場合には、有価証券の市場価格を証する書面 （３） 法第百三十一条の六において準用する会社法第二百七条第九項第四号に掲 げる場合には、同号に規定する証明を記載した書面及びその附属書類 （４） 法第百三十一条の六において準用する会社法第二百七条第九項第五号に掲 げる場合には、同号の金銭債権について記載された会計帳簿 ニ検査役の報告に関する裁判があったときは、その謄本 七法第百二十四条第二項の規定による公告及び催告をしたこと並びに異議を述べた債 権者があるときは、当該債権者に対し弁済し若しくは相当の担保を提供し若しくは当 該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は当該組 織変更をしても当該債権者を害するおそれがないことを証する書面 八商品取引所の業務に関する知識及び経験を有する従業員の確保の状況並びに当該従 業員の配置の状況を記載した書類 九主要な株主の氏名、住所又は居所、国籍及び職業（株主が法人その他の団体である 場合には、その商号又は名称、本店又は主たる事務所の所在の場所及び営んでいる事 業の内容）並びに保有する議決権の数を記載した書面例文帳に追加

The documents specified by an ordinance of the competent ministry set forth in Article 132, paragraph 3 of the Act shall be as follows (in the case of certifications issued by a public agency, limited to documents prepared within three months prior to the date of filing the application): (i) a document containing the reasons for and contents of entity conversion; (ii) a document specified as follows corresponding to each case: (a) in the case where an officer of an Incorporated Commodity Exchange after Entity Conversion is a foreign national: a Copy of the Residence Certificate, etc. of said officer, the curriculum vitae, and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1 (a) to (k) of the Act; (b) in the case where an officer of an Incorporated Commodity Exchange after Entity Conversion is a juridical person: a certificate of the registered matters of said officer, a document containing the history thereof, and a sworn, written statement by that person that such person is not subject to the provisions of Article 15, paragraph 2, item 1 (l) of the Act; (c) in the case where an officer of an Incorporated Commodity Exchange after - 80 - Entity Conversion is neither a foreign national nor a juridical person: a Copy of the Residence Certificate, etc. of said officer, the curriculum vitae, a certificate of a public agency that such person is not subject to the provisions of Article 15, paragraph 2, item 1 (a) or (b) of the Act, and a sworn, written statement by that person that such person is not subject to any of the provisions of (c) to (k) of the same item; (iii) minutes of a general meeting of the members which approved the entity conversion plan; (iv) Settlement Related Documents, etc. for the most recent business year; (v) a document proving the amount of the existing net assets; (vi) when issuing Shares of Stock Issued upon Entity Conversion pursuant to the provisions of Article 129, paragraph 1 of the Act, the following documents: (a) a document proving an application to subscribe for the Shares of Stock Issued upon Entity Conversion; (b) when making money the object of the contribution, a document stating that payment was made pursuant to the provisions of Article 131-3, paragraph 1 of the Act; (c) when making property other than money the object of the contribution, the following documents: 1. when an inspector has been appointed: a document containing the investigation report by said inspector and its annexed documents; 2. in the case set forth in Article 207, paragraph 9, item 3 of the Company Act as applied mutatis mutandis pursuant to Article 131-6 of the Act: a document proving the market price of the Securities; 3. in the case set forth in Article 207, paragraph 9, item 4 of the Company Act - 81 - as applied mutatis mutandis pursuant to Article 131-6 of the Act: a document containing the certification prescribed in the same item and its annexed documents; 4. in the case set forth in Article 207, paragraph 9, item 5 of the Company Act as applied mutatis mutandis pursuant to Article 131-6 of the Act: the account book stating the monetary claim set forth in the same item; (d) when there has been a court judgment on a report by an inspector: a transcript of said judgment; (vii) a document that states that a public notice or a notification under Article 124, paragraph 2 of the Act has been given; and when a creditor has made an objection, documents that state that the liabilities have been repaid or a reasonable collateral has been provided to said creditor or reasonable property has been deposited in trust for the purpose of repaying the liabilities to said creditor, or that said entity conversion is not likely to harm said creditor;(viii) a document stating the status of securing employees who have the knowledge and experience pertaining to the business of a Commodity Exchange and the status of the assignment of such employees; (ix) a document that contains major shareholders’ names, addresses or residences, nationalities and occupations (in the case where a shareholder is a juridical person or other organization, its trade name or name, the location of its head office or principal office, and the contents of its business), and the number of voting rights they hold.発音を聞く  - 経済産業省