「"配当所得"」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

五　第二十四条第一項（配当所得）に規定する配当等のうち次に掲げるもの例文帳に追加

(v) Dividend, etc. prescribed in Article 24(1) (Dividend Income), which is listed in any of the following:  - 日本法令外国語訳データベースシステム

五　所得税法第二十四条第一項　（配当所得）に規定する配当等のうち次に掲げるもの例文帳に追加

(v) Dividend, etc. prescribed in Article 24(1) of the Income Tax Act (Dividend Income), which is listed in any of the following:  - 日本法令外国語訳データベースシステム

また、配当所得が少ないのは、家計の金融資産に占める株式、投資信託等リスク資産の割合が低いためであると考えられる。例文帳に追加

The low level of dividend income is attributed to a low ratio of risk assets, such as shares and investment trusts, in household financial assets. - 経済産業省

一　法第二十四条（配当所得）　同条第二項に規定する株式その他配当所得を生ずべき元本は、非居住者の有する当該元本で法第百六十一条第五号（国内源泉所得）に掲げる配当等を生ずべきものに限るものとする。例文帳に追加

(i) Article 24 (Dividend Income) of the Act: The shares and other principal that is to yield dividend income prescribed in paragraph (2) of the said Article shall be limited to such principal held by a nonresident that is to yield dividend, etc. listed in Article 161(v) (Domestic Source Income) of the Act.  - 日本法令外国語訳データベースシステム

上場株式等の配当所得及び譲渡所得については、厳しい経済金融情勢に鑑み、金融市場を活性化させる観点から、平成 23年末まで税率が20％から10％に軽減されている。例文帳に追加

For dividend income and capital gains on listed shares, etc., considering the severe economic and financial situation, in order to stimulate the financial market, the tax rate has been lowered to 10% from 20% until 2011.  - 金融庁

また、第2節で見たように我が国家計の利子・配当所得が低調であることを踏まえると、我が国の金融・資本市場を活性化することにより、投資機会を拡大していくことが求められる。例文帳に追加

In addition, considering the low level of interest and dividend income in Japan’s households as described in Section 2, the domestic financial and capital markets must be revitalized to increase investment opportunities. - 経済産業省

後述するように、我が国の家計は利子・配当所得への依存度が低く、その所得のほとんどを賃金に依存しているため、こうした雇用者報酬の減少は可処分所得の減少を招き、消費が減退すると考えられる。例文帳に追加

As will be discussed later in the paper, Japanese households are not particularly dependent on dividends and interest earnings, and most of their income comes from wages. Therefore, it can be presumed that a decrease in the compensation of employees leads to a decrease in the disposable income, which in turn results in lower consumption. - 経済産業省

今後、新興国等の世界経済の成長が続く中で、我が国の家計部門がその1,500兆円余りの金融資産を有効活用し、利子・配当所得を安定的に獲得するためには、国内の金融商品にとどまらず、海外の金融商品にも投資を広げていくことが重要な選択肢となる。例文帳に追加

With the global economy, including new emerging economies, continuing to expand, Japan faces important choices in not only domestic financial products but also expanding investment to include overseas financial products in order to utilize effectively the \\1,500tn in household sector financial assets, and in the stable acquisition of interest and dividend income. - 経済産業省

続いて、2007年12月に公表された米国財務省報告書においては、更にこれを具体化した提案がなされており、国外所得免除方式の対象所得を配当所得と支店利益としつつ、代替案として、免除対象を利子・使用料に拡大する等の案が例示されている。例文帳に追加

The Treasury Department Report released in December 2007 describes more specific proposals based on the aforementioned committee report. For example, it proposes that the income subject to the extraterritorial income exclusion system should be the dividend income and the branch office profit, and offers an alternative proposal for expanding the scope of the exemption to the interest/usage fees. - 経済産業省

四　第一号の剰余金の配当等の額の合計額につき法第四十条の五第一項の規定により当該居住者の同項第一号に掲げる事実が生じた日の属する年の前年以前の年分の配当所得の金額又は雑所得の金額の計算上控除された金額の合計額例文帳に追加

iv) The sum of the amounts deducted for calculating the amount of dividend income or miscellaneous income for a year preceding the relevant year including the day on which an event listed in Article 40-5(1)(i) of the Act occurred with regard to the said resident, pursuant to the provisions of the said paragraph, with regard to the sum of the dividends of surplus, etc. set forth in item (i  - 日本法令外国語訳データベースシステム

二　前号の規定による控除をしてもなお控除しきれない課税済配当等の額に相当する金額は、その年分の特定外国子会社等又は法第四十条の五第一項に規定する外国関係会社から受ける配当等の額（同項に規定する配当等の額をいう。以下この条において同じ。）に係る配当所得の金額の計算上控除する。例文帳に追加

(ii) The amount equivalent to the taxed amount of a dividend, etc. that still remains after making a deduction pursuant to the provision of the preceding paragraph shall be deducted for calculating the amount of dividend income from a dividend, etc. (meaning a dividend, etc. prescribed in Article 40-5(1) of the Act; hereinafter the same shall apply in this Article) to be received from a specified foreign subsidiary company, etc. or an affiliated foreign company prescribed in the said paragraph for the year.  - 日本法令外国語訳データベースシステム

ロ　イの規定による控除をしてもなお控除しきれない当該控除未済配当等の額は、その年分の特定外国子会社等又は法第四十条の五第二項に規定する外国関係会社から受ける配当等の額に係る配当所得の金額（前項第二号の規定による控除が行われる場合には、当該控除後の金額）の計算上控除する。例文帳に追加

(b) The said remaining amount of a dividend, etc. after deduction that still remains after making a deduction pursuant to the provision of (a) shall be deducted for calculating the amount of dividend income from a dividend, etc. to be received from a specified foreign subsidiary company, etc. or an affiliated foreign company prescribed in Article 40-5(2) for the year (where a deduction under the provision of item (ii) of the preceding paragraph is made, for calculating the amount after the said deduction).  - 日本法令外国語訳データベースシステム

二　第百六十一条第五号に掲げる配当等のうち無記名株式等の剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。）又は無記名の投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益証券に係る収益の分配　その支払を受けた金額例文帳に追加

(ii) Dividend, etc. listed in Article 161(v), which is dividend of the surplus of bearer shares, etc. (meaning dividend of surplus prescribed in Article 24(1) (Dividend Income)) or distribution of profit based on a bearer beneficiary certificate of an investment trust (excluding a bond investment trust and a publicly offered bond investment trust) or trust issuing a specified beneficiary certificate: The amount received  - 日本法令外国語訳データベースシステム

２　法第四十条の四第一項又は法第四十条の五第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用については、法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額は同令第二百二十二条第三項に規定する国内源泉所得に含まれるものとし、法第四十条の五第一項又は第二項の規定の適用を受ける特定外国子会社等又は外国関係会社から受ける同条第一項に規定する配当等の額に係る配当所得の金額はこれらの規定を適用しないで計算した当該配当所得の金額によるものとする。例文帳に追加

(2) With respect to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act when calculating the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act for a resident subject to the provisions of Article 40-4(1) of the Act or Article 40-5(1) or (2) of the Act, the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be included in the domestic source income prescribed in Article 222(3) of the said Order, and the amount of dividend income from a dividend, etc. prescribed in Article 40-5(1) to be received from a specified foreign subsidiary company, etc. or an affiliated foreign company subject to the provisions of Article 40-5(1) or (2) of the Act shall be the amount of the said dividend income calculated without applying these provisions.  - 日本法令外国語訳データベースシステム

５　前項の規定により課税対象留保金額に係る雑所得の金額の計算上必要経費に算入される同項に規定する負債の利子の額は、事業所得又は雑所得の金額の計算上必要経費に算入すべき金額及び所得税法第二十四条第二項の規定により配当所得の金額の計算上控除される同項に規定する負債の利子の額に含まれないものとする。例文帳に追加

(5) The amount of interest on liabilities prescribed in the preceding paragraph which shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income pursuant to the provisions of the said paragraph shall not be included in the amount to be included in the necessary expenses for calculating the amount of business income or miscellaneous income and the amount of interest on liabilities prescribed in Article 24(2) of the Income Tax Act which shall be deducted for calculating the amount of dividend income pursuant to the provisions of the said paragraph.  - 日本法令外国語訳データベースシステム

それから高齢者につきましては、確かに今、個人の金融資産1,500兆円、GDPの2.9倍にあたるわけでありますが、その資産につきまして、高齢者が6割を保有している、特に、株式投資信託でいいますと7割を保有しているとこういう現状もありますが、同時に、高齢者の側に立って見ますと、今の利子所得が減少する一方で、家計における配当所得の割合というのが増加しているわけであり、まさに高齢者にとっては、これが「第二の年金」としての重要性が高まっていると、こういう観点を考えております。例文帳に追加

Certainly, elderly people hold about 60% of financial assets owned by Japanese individuals, worth 1,500 trillion yen, or 2.9 times as large as Japan's GDP. In particular, elderly people hold 70% of overall stock investment trusts. From the viewpoint of elderly people, financial investment is becoming increasingly important as a "second pension plan," as their interest income is declining while the ratio of dividend income to their family income is rising. We are considering tax revision from this viewpoint.  - 金融庁

証券税制につきましては、どうしても「金持ち優遇にあたらないか」というご批判なりご懸念が出るところでありますが、実際問題で申し上げると、株式、それから投資信託等の投資家、これは7割が年収500万円未満の方であり、特に最近で申し上げると、投資を増やしているのも同じ年収500万円未満の世帯ということになってきますので、そういった意味も含めて、小口の投資家を増やしていく、それから、「第二の年金」として配当所得等が特に重要になっている高齢者への対策を取る、これが二つの大きな柱ということになってまいります。例文帳に追加

Tax measures related to securities investment tend to invite accusations of, and fuel concern about, a preferential treatment of the wealthy. In reality, however, 70% of the people investing in stocks, stock investment trusts and other similar financial products have an annual income of less than 5 million yen. Also, households with an annual income of less than 5 million yen have been increasing their investments recently. In this sense, expanding the class of small-lot investors and supporting elderly people, for whom dividend income is becoming increasingly important as a "second pension plan," will be two major pillars.  - 金融庁

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deduction pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.  - 日本法令外国語訳データベースシステム

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国法人又は外国関係法人から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deductions pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc. after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.  - 日本法令外国語訳データベースシステム

また、この個人金融資産の保有者という観点から見てみますと、一つは若年層による株式投資信託の保有が少額で、金融資産残高も少ないということがございますので、長期的な観点から将来のための資産形成を促すということの重要性、それからもう一つ、高齢者による株式投資信託の割合の保有割合が全体の7割を占めるということで、更に近年、家計の利子所得が減少する一方で配当所得が増加するといったこともあり、いわば「第二の年金」としての重要性も高まっているという状況があろうかと思います。例文帳に追加

A breakdown by asset type shows that cash and deposits account for a very large portion, 52% of these assets, while the ratio of stocks and investment trusts remain low, around 9%. One notable thing when we look at these assets by type of asset holder is that the size of the younger generations' investment in stock investment trusts, as well as the size of their overall financial assets, is small. This underscores the importance of encouraging the buildup of financial assets for the future from a long-term perspective. Another notable thing is that elderly people account for 70% of the people investing in stock investment trusts. As family interest income has decreased in recent years while dividend income has increased, financial investment is becoming increasingly important as a "second pension plan."  - 金融庁

３　第一項又は前項の規定は、第一項に規定する年分の確定申告書を提出し、又は当該確定申告書及びその翌年分以後前項の規定の適用を受けようとする年分までの各年分の確定申告書を連続して提出している場合であつて、その提出する第一項に規定する年分の確定申告書又は当該各年分の確定申告書に、それぞれ同項又は前項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額並びに第一項又は前項に規定する特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額及び課税対象留保金額に係る雑所得の金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、第一項又は前項の規定により控除される金額は、当該金額として記載された金額に限るものとする。例文帳に追加

(3) The provisions of paragraph (1) and the preceding paragraph shall apply only where the resident has filed a final return form for the year prescribed in paragraph (1) or has continued to file the said final return form as well as final return forms for the subsequent years from the year following the said year until the year in which the resident seeks the application of the provision of the preceding paragraph, and the resident has stated, in his/her final return form for the year prescribed in paragraph (1) as well as final return forms for the said subsequent years, the deduction of the deductible amounts pursuant to the provision of the said paragraph or the preceding paragraph, and attached thereto a written statement concerning the said deductible amounts as well as the calculation of the amount of dividend income pertaining to the amount of dividend, etc. to be received from the specified foreign subsidiary company or affiliated foreign company and the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income, both of which are prescribed in paragraph (1) and the preceding paragraph. In this case, the amount to be deducted pursuant to the provision of paragraph (1) or the preceding paragraph shall be limited to the amount stated as such amount to be deducted.  - 日本法令外国語訳データベースシステム

第四十条の十一　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

Article 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:  - 日本法令外国語訳データベースシステム

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。例文帳に追加

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.  - 日本法令外国語訳データベースシステム

第四十条の五　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:  - 日本法令外国語訳データベースシステム