「"関係会社"」に関連した英語例文の一覧と使い方(2ページ目) - Weblio英語例文検索

五 第十一条各項に規定する課税の特例の適用を受けようとするものにあっては、その設立される国内関係会社が専ら統括事業を行うものであること。例文帳に追加

(v) In the case where the Specified Multinational Enterprise seeks the application of the special provisions for taxation set forth in each paragraph of Article 11 to the Supervisory Business, the Domestic Affiliated Company established for that purpose is to be engaged solely in the Supervisory Business.  - 経済産業省

イ　当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店所在地国又は本店所在地国以外の国若しくは地域において課される外国法人税の額（その本店所在地国の法令により当該外国関係会社が納付したものとみなしてその本店所在地国の外国法人税の額から控除されるものを含むものとし、前号イ（２）に掲げる金額に対して課されるものを除く。）例文帳に追加

a) The amount of foreign corporation tax to be imposed on the amount of the affiliated foreign company's income in its settlement of accounts for the relevant business year in the state of the head office or in a state or territory other than the state of the head office (including the amount to be deducted from the foreign corporation tax in the state of the head office by deeming that the said affiliated foreign company has paid the said amount under the laws and regulations of the state of the head office and excluding the amount of foreign corporation tax to be imposed on the amount listed in (a)2. of the preceding item  - 日本法令外国語訳データベースシステム

第二十五条の二十三　法第四十条の五第一項に規定する外国関係会社のうち政令で定めるものは、同項に規定する特定外国子会社等（以下この条及び次条第二項において「特定外国子会社等」という。）に係る控除未済課税済配当等の額を有する外国関係会社（同項の居住者に係る特定外国子会社等に該当するものを除く。）とする。例文帳に追加

Article 25-23 (1) The affiliated foreign company prescribed in Article 40-5(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign companies which hold the taxed amount of a dividend, etc. before deduction for a specified foreign subsidiary company, etc. prescribed in the said paragraph (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (2) of the next Article) (such affiliated foreign company shall exclude those falling under the category of a specified foreign subsidiary company, etc. related to a resident set forth in the said paragraph).  - 日本法令外国語訳データベースシステム

第二十五条の二十四　法第四十条の四第一項の場合において、外国法人が外国関係会社に該当するかどうかの判定は、当該外国法人の各事業年度終了の時の現況によるものとし、その者が同項各号に掲げる居住者に該当するかどうかの判定は、これらの居住者に係る外国関係会社の各事業年度終了の時の現況による。例文帳に追加

Article 25-24 (1) In the case referred to in Article 40-4(1) of the Act, whether or not a foreign company falls under the category of an affiliated foreign company shall be determined according to its status at the end of the relevant business year of the said foreign corporation and whether or not the person falls under the category of a resident listed in the items of the said paragraph shall be determined according to its status at the end of the relevant business year of an affiliated foreign company related to such resident.  - 日本法令外国語訳データベースシステム

第三十九条の十九　法第六十六条の八第一項に規定する外国関係会社のうち政令で定めるものは、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）に係る第三十九条の十六第三項第三号に規定する控除未済課税済配当等の額（次項において「控除未済課税済配当等の額」という。）を有する外国関係会社とする。例文帳に追加

Article 39-19 (1) The affiliated foreign company prescribed in Article 66-8(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign companies that holds the taxed amount of a dividend, etc. before deduction prescribed in Article 39-16(3)(iii) (referred to as the "taxed amount of a dividend, etc. before deduction" in the next paragraph) pertaining to a specified foreign subsidiary company, etc. prescribed in Article 66-8(1) of the Act (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article).  - 日本法令外国語訳データベースシステム

第三十九条の二十　法第六十六条の六第一項の場合において、外国法人が外国関係会社に該当するかどうかの判定は、当該外国法人の各事業年度終了の時の現況によるものとし、内国法人が同項各号に掲げる法人に該当するかどうかの判定は、これらの法人に係る外国関係会社の各事業年度終了の時の現況による。例文帳に追加

Article 39-20 (1) In the case referred to in Article 66-6(1) of the Act, whether or not a foreign corporation falls under the category of an affiliated foreign company shall be determined according to its status at the end of the relevant business year of the said foreign corporation and whether or not a domestic corporation falls under the category of a corporation listed in the items of the said paragraph shall be determined according to its status at the end of the relevant business year of an affiliated foreign company related to such corporation.  - 日本法令外国語訳データベースシステム

第三十九条の百十九　法第六十八条の九十二第一項に規定する外国関係会社のうち政令で定めるものは、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）に係る第三十九条の百十六第三項第三号に規定する控除未済課税済配当等の額（次項において「控除未済課税済配当等の額」という。）を有する外国関係会社とする。例文帳に追加

Article 39-119 (1) Affiliated foreign companies prescribed in Article 68-92(1) of the Act which are specified by a Cabinet Order shall be affiliated foreign companies that hold the taxed amount of a dividend, etc. before deduction prescribed in Article 39-116(3)(iii) (referred to as the "taxed amount of a dividend, etc. before deduction" in the next paragraph) pertaining to a specified foreign subsidiary company, etc. prescribed in Article 68-92(1) of the Act (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article).  - 日本法令外国語訳データベースシステム

第三十九条の百二十　法第六十八条の九十第一項の場合において、外国法人が外国関係会社に該当するかどうかの判定は、当該外国法人の各事業年度終了の時の現況によるものとし、連結法人が同項各号に掲げる連結法人に該当するかどうかの判定は、これらの連結法人に係る外国関係会社の各事業年度終了の時の現況による。例文帳に追加

Article 39-120 (1) In the case referred to in Article 68-90(1) of the Act, whether or not a foreign company falls under the category of an affiliated foreign company shall be determined according to its status at the end of the relevant business year of the said foreign corporation and whether or not a consolidated corporation falls under the category of a consolidated corporation listed in the items of the said paragraph shall be determined according to its status at the end of the relevant business year of an affiliated foreign company related to such consolidated corporation.  - 日本法令外国語訳データベースシステム

（２）　株券の発行者である会社又はその被支配会社等若しくは関係会社の従業員が、当該株券に対する投資として信託財産を運用することを目的とした信託契約（次に掲げるすべての要件を満たすものに限る。）に基づく買付け例文帳に追加

2. the purchase made by the employees of the company which is the Issuer of share certificates, or its Controlled Company, etc. or Associated Company under the trust contract with the purpose of investing the trust property as an investment in the relevant share certificates (limited to the trust contracts that satisfy all of the following requirements):  - 日本法令外国語訳データベースシステム

六　同族株主グループ　外国関係会社の株式等を直接又は間接に保有する者のうち、一の居住者又は内国法人及び当該一の居住者又は内国法人と政令で定める特殊の関係のある者（外国法人を除く。）をいう。例文帳に追加

vi) Family shareholder group: A group of persons who directly or indirectly hold shares, etc. of an affiliated foreign company, within which a resident or domestic corporation has a special relationship specified by a Cabinet Order with the rest of the persons in the group (excluding a foreign corporation  - 日本法令外国語訳データベースシステム

三　法第四十条の五第一項に規定する居住者に係る同項に規定する外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) Where an event listed in Article 40-5(1)(iii) has occurred with regard to an affiliated foreign company prescribed in Article 40-5(1) of the Act related to a resident prescribed in the said paragraph: The amount specified in the said item with the taxed amount of a dividend, etc. before deduction as the upper limit.  - 日本法令外国語訳データベースシステム

③ 海外展開をしている企業にとって、海外拠点の財務経理面での経営管理の効率性向上やグループ・関係会社における会計基準の統一による財務報告の品質の向上、ひいては我が国企業の国際競争力の強化に資するとの観点例文帳に追加

(iii) For Japanese companies engaged in overseas business operations, it is expected to contribute to the improvement in the efficiency of financial management at their overseas offices and operations and to the improvement of financial reporting as a result of the unification of accounting standards across the member companies and the affiliate companies of a corporate group, and ultimately to enhance international competitiveness of Japanese companies.  - 金融庁

棚卸資産の評価、有価証券の評価、関係会社投融資の評価、貸出債権の評価、貸倒引当金の見積り、繰延税金資産・負債等の会計上の見積り、さらに不動産の流動化についての検討に関する監査手続が不十分な事例が複数の法人に認められる。例文帳に追加

However, at more than one firm, deficiencies were identified in the evaluation of inventories,securities, investments in and loans to affiliates, credited loans, or the estimation of allowances for uncollectible debts, or the accounting estimation of deferred income tax assets and liabilities, and furthermore, in the audit procedures related to examination of real estate securitization.  - 金融庁

その際、関係会社である顧客についての請求書には、本来記載すべき請求内容の一部が記載され、また、対応する請求情報が記載されたウェブページを端末装置３で閲覧するために必要な情報が記載される。例文帳に追加

In this case, a part of a demand content to be described is described on the bill concerning the customer being a related company, and also information, which is required for allowing each terminal apparatus 3 to browse the web page with the corresponding demand information described thereon, is described. - 特許庁

２ この法律において「国内関係会社」とは、特定多国籍企業がその総株主等の議決権の過半数を保有していることその他の当該特定多国籍企業と密接な関係を有する国内の会社として主務省令で定める会社をいう。例文帳に追加

(2) The term "Domestic Affiliated Company" as used in this Act means a company which is prescribed by an ordinance of the competent ministry as a domestic company in which a Specified Multinational Enterprise has the majority of the Voting Rights of All Shareholders or Others or which has otherwise a close relationship with said Specified Multinational Enterprise.  - 経済産業省

（３）実施期間中に特定多国籍企業又は親会社等から国内の関係会社への出資を五億円（実施期間が三年以上四年未満であるものにあっては三億円、四年以上五年未満であるものにあっては四億円）以上行う見込みであるものであること。例文帳に追加

3. During the term of said business, a Specified Multinational Enterprise or its parent company or other similar entity plans to make capital contribution of not less than 500,000,000 yen to its Domestic Affiliated Company (or not less than 300,000,000 yen in the case of business whose term is three years or longer but shorter than four years, or not less than 400,000,000 yen in the case of business whose term is four years or longer but shorter than five years);  - 経済産業省

２　法第六十六条の六第一項各号に掲げる内国法人が当該内国法人に係る外国関係会社の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係会社の同条第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人に引き継がれたものは、その合併法人が当該外国関係会社の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。例文帳に追加

(2) Where a domestic corporation listed in the items of Article 66-6(1) of the Act has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign company related to the said domestic corporation, the number of the shares, etc. of the said affiliated foreign company prescribed in paragraph (2)(iii) of the said Article which were directly and indirectly held by the domestic corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been succeeded to by the merging corporation pertaining to the merger shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign company.  - 日本法令外国語訳データベースシステム

２　法第六十八条の九十第一項各号に掲げる連結法人が当該連結法人に係る外国関係会社の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係会社の法第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人に引き継がれたものは、その合併法人が当該外国関係会社の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。例文帳に追加

(2) Where a consolidated corporation listed in the items of Article 68-90(1) of the Act has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign company related to the said consolidated corporation, the number of the shares, etc. of the said affiliated foreign company prescribed in Article 66-6(2)(iii) of the Act which were directly and indirectly held by the consolidated corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been succeeded to by the merging corporation pertaining to the merger shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign company.  - 日本法令外国語訳データベースシステム

ハ　株券の発行者である会社又はその被支配会社等若しくは関係会社が、当該行為に係る業務によって生じる損失の補てんその他の当該行為をする者への給付を行う場合において、当該給付が、その目的、給付の水準その他の状況に照らし、イの対象従業員の福利厚生のためのものであると認められるものであること。例文帳に追加

(c) that, in cases where the company which is the issuer of share certificates or its Controlled Company, etc. or Associated Company compensates any loss which has arisen from the business pertaining to the relevant acts or provides benefits to persons who conduct the relevant acts, such benefits are found to be for the welfare of the Subject Employee as set forth in sub-item (a), in light of the purpose of such benefits, the level of the benefits and other circumstances;  - 日本法令外国語訳データベースシステム

７　特殊関係株主等である居住者に係る外国関係法人が第四十条の四第二項第一号に規定する外国関係会社に該当し、かつ、当該特殊関係株主等である居住者が同条第一項各号に掲げる居住者に該当する場合には、第一項の規定は、適用しない。例文帳に追加

(7) The provision of paragraph (1) shall not apply where an affiliated foreign corporation related to a resident who is a specially-related shareholder, etc. falls under the category of affiliated foreign company prescribed in Article 40-4(2)(i) and the said resident who is the said specially-related shareholder, etc. falls under the category of resident listed in each item of Article 40-4(1).  - 日本法令外国語訳データベースシステム

７　特殊関係株主等である内国法人に係る外国関係法人が第六十六条の六第二項第一号に規定する外国関係会社に該当し、かつ、当該特殊関係株主等である内国法人が同条第一項各号に掲げる内国法人に該当する場合には、第一項の規定は、適用しない。例文帳に追加

(7) The provision of paragraph (1) shall not apply where an affiliated foreign corporation related to a domestic corporation that is a specially-related shareholder, etc. falls under the category of affiliated foreign company prescribed in Article 66-6(2)(i) and the said domestic corporation that is a specially-related shareholder, etc. falls under the category of domestic corporation listed in each item of Article 66-6(1).  - 日本法令外国語訳データベースシステム

７　特殊関係株主等である連結法人に係る外国関係法人が第六十八条の九十第二項第一号に規定する外国関係会社に該当し、かつ、当該特殊関係株主等である連結法人が同条第一項各号に掲げる連結法人に該当する場合には、第一項の規定は、適用しない。例文帳に追加

(7) The provision of paragraph (1) shall not apply where an affiliated foreign corporation related to a consolidated corporation that is a specially-related shareholder, etc. falls under the category of affiliated foreign company prescribed in Article 68-90(2)(i) and the said consolidated corporation that is a specially-related shareholder, etc. falls under the category of consolidated corporation listed in each item of Article 68-90(1).  - 日本法令外国語訳データベースシステム

イ　当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。）でその受ける剰余金の配当等の額につきその本店所在地国において課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低い税の負担として財務省令で定める基準（以下この節において「軽課税基準」という。）以下のもの例文帳に追加

a) An affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the tax-burden base specified by an Ordinance of the Ministry of Finance as being extremely low compared with that imposed on corporate income in Japan (hereinafter referred to as the "low tax-burden base" in this Section  - 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

・ 株券不発行の関係会社株式（その残高は重要性の基準値を超えている）について、発行会社による株券不発行通知との証憑突合等の実在性に関する実証手続を実施していない。・ 被監査会社の連結子会社が保有する販売用不動産（その残高は重要性の基準値を超えている）について、現場視察や登記簿謄本の閲覧等の実在性及び権利義務に関する実証手続を実施していない。例文帳に追加

32. In relation to real estate properties with significant balance held as inventory by the client, the audit team failed to ascertain their existence and right of use by conducting substantive procedures, such as physical inspections and the review of the certified copy of register.  - 金融庁

第五条 前条第一項の認定を受けた者（当該認定に係る研究開発事業計画に従って設立された国内関係会社を含む。以下「認定研究開発事業者」という。）は、当該認定に係る研究開発事業計画を変更しようとするときは、主務省令で定めるところにより、主務大臣の認定を受けなければならない。例文帳に追加

Article 5 (1) An entity that has received the certification set forth in paragraph (1) of the preceding Article (including a Domestic Affiliated Company that has been established according to the Research and Development Business Plan for which the certification has been given; hereinafter referred to as a "Certified Research and Development Business Operator") shall obtain certification of the competent minister as prescribed by an ordinance of the competent ministry when it intends to make any change to the Research and Development Business Plan for which the certification has been given.  - 経済産業省

第七条 前条第一項の認定を受けた者（当該認定に係る統括事業計画に従って設立された国内関係会社を含む。以下「認定統括事業者」という。）は、当該認定に係る統括事業計画を変更しようとするときは、主務省令で定めるところにより、主務大臣の認定を受けなければならない。例文帳に追加

Article 7 (1) An entity that has received the certification set forth in paragraph (1) of the preceding Article (including the Domestic Affiliated Company that has been established according to the Supervisory Business Plan for which the certification has been given; hereinafter referred to as a "Certified Supervisory Business Operator") shall obtain certification of the competent minister as prescribed by an ordinance of the competent ministry when it intends to make any change to the Supervisory Business Plan for which the certification has been given.  - 経済産業省

具体的には、主務大臣による認定を受けたグローバル企業（以下「特定多国籍企業」という。）が、我が国に新たな会社（以下「国内関係会社」という。）を設立して行う研究開発事業及び統括事業について、課税の特例、特許料の軽減、海外からの投資手続の迅速化、外国人労働者の入国審査の迅速化等の措置を講ずることとする。例文帳に追加

Specifically, with regard to Research and Development Business and Supervisory Business that global enterprises certified by the competent minister (hereinafter referred to as "Specified Multinational Enterprises") engage in by establishing a new company (hereinafter referred to as a "Domestic Affiliated Company") in Japan, measures, such as the application of special provisions for taxation, reduction of patent fees, expedition of procedures for investment from overseas, and expedition of entry examinations of foreign workers, shall be taken.  - 経済産業省

三　法第六十六条の八第一項に規定する内国法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) Where an event listed in Article 66-8(1)(iii) of the Act has occurred with regard to an affiliated foreign company related to a domestic corporation prescribed in the said paragraph: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event, under the provisions of the said paragraph or Article 68-92(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.  - 日本法令外国語訳データベースシステム

三　法第六十八条の九十二第一項に規定する連結法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) Where an event listed in Article 68-92(1)(iii) of the Act has occurred with regard to an affiliated foreign company related to a consolidated corporation prescribed in the said paragraph: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, individually taxable retained income or taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event, under the provisions of the said paragraph or Article 66-8(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.  - 日本法令外国語訳データベースシステム

第十一条 認定研究開発事業者（第四条第三項第五号に適合するものとして研究開発事業計画の認定を受けた者が認定研究開発事業計画に従って設立した国内関係会社に限る。次項において同じ。）又は認定統括事業者（第六条第三項第五号に適合するものとして統括事業計画の認定を受けた者が認定統括事業計画に従って設立した国内関係会社に限る。次項において同じ。）の当該認定研究開発事業計画又は認定統括事業計画に従って行う研究開発事業又は統括事業に係る所得については、租税特別措置法（昭和三十二年法律第二十六号）で定めるところにより、課税の特例の適用があるものとする。例文帳に追加

Article 11 (1) Pursuant to the provisions of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), the special provisions for taxation shall apply to the income of a Certified Research and Development Business Operator (limited to a Domestic Affiliated Company established by an entity who has received the certification of a Research and Development Business Plan as conforming to Article 4, paragraph (3), item (v); the same shall apply in the following paragraph) or a Certified Supervisory Business Operator (limited to a Domestic Affiliated Company established by an entity who has received the certification of a Supervisory Business Plan as conforming to Article 6, paragraph (3), item (v); the same shall apply in the following paragraph) deriving from the Research and Development Business or the Supervisory Business carried out according to said Certified Research and Development Business Plan or said Certified Supervisory Business Plan.  - 経済産業省

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

イ　当該内国法人に係る外国関係会社（当該内国法人に係る特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。）を除く。）でその受ける剰余金の配当等の額につきその本店所在地国において課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低い税の負担として財務省令で定める基準（第三十九条の十九第二項において「軽課税基準」という。）以下のもの例文帳に追加

a) Affiliated foreign companies related to the said domestic corporation (excluding a specified foreign subsidiary company, etc. (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act) related to the said domestic corporation) whose tax burden imposed, in the state of the head office, on the amount of the dividend of surplus, etc. that it receives is not more than the tax-burden base specified by an Ordinance of the Ministry of Finance as being extremely low, compared with that imposed on corporate income in Japan (referred to as the "low tax-burden base" in Article 39-19(2)  - 日本法令外国語訳データベースシステム

イ　当該連結法人に係る外国関係会社（当該連結法人に係る特定外国子会社等（法第六十六条の六第一項に規定する特定外国子会社等を含む。）を除く。）でその受ける剰余金の配当等の額につきその本店所在地国において課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低い税の負担として財務省令で定める基準（第三十九条の百十九第二項において「軽課税基準」という。）以下のもの例文帳に追加

a) Affiliated foreign companies related to the said consolidated corporation (excluding a specified foreign subsidiary company, etc. (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act) related to the said consolidated corporation) whose tax burden imposed, in the state of the head office, on the amount of the dividend of surplus, etc. that it receives is not more than the tax-burden base specified by an Ordinance of the Ministry of Finance as being extremely low, compared with that imposed on corporate income in Japan (referred to as the "low tax-burden base" in Article 39-119(2)  - 日本法令外国語訳データベースシステム

第六条 我が国において新たに統括事業を行うため、当該統括事業を行う国内関係会社を設立しようとする特定多国籍企業（その子法人等が既に我が国において当該統括事業を行っている場合における当該特定多国籍企業を除く。）は、当該統括事業に関する計画（以下「統括事業計画」という。）を作成し、主務省令で定めるところにより、これを主務大臣に提出して、その統括事業計画が適当である旨の認定を受けることができる。例文帳に追加

Article 6 (1) A Specified Multinational Enterprise that intends to newly engage in Supervisory Business in Japan and establish a Domestic Affiliated Company for conducting said new Supervisory Business (excluding those Specified Multinational Enterprises any of whose Subsidiary Corporations or Other Similar Entities has already been engaged in said Supervisory Business in Japan) may prepare a plan concerning said Supervisory Business (hereinafter referred to as a "Supervisory Business Plan") and submit the same to the competent minister as prescribed by an ordinance of the competent ministry, and may receive a certification to the effect that said Supervisory Business is appropriate.  - 経済産業省

第八条 外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第二十六条第一項に規定する外国投資家が認定研究開発事業計画又は認定統括事業計画に従って行おうとする国内関係会社の株式又は持分の取得について同法第二十七条第一項の規定による届出をした場合における同条第二項の規定の適用については、同項中「三十日」とあるのは、「二週間」とする。例文帳に追加

Article 8 With regard to the application of the provisions of Article 27, paragraph (2) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) under the case where the notification of acquisition of shares or equity of the Domestic Affiliated Company, which is intended by a foreign investor as defined in Article 26, paragraph (1) of the same Act according to a Certified Research and Development Business Plan or a Certified Supervisory Business Plan, is given pursuant to the provisions of Article 27, paragraph (1) of the same Act, the term "30 days" in paragraph (2) of said Article shall be deemed to be replaced with "two weeks."  - 経済産業省

二　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社でその受ける法第四十条の五第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額例文帳に追加

ii) Where an event listed in Article 40-5(1)(ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act: The amount obtained by multiplying the amount prescribed in the said item by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (where the money or any other assets have been delivered to an affiliated foreign company related to the said resident whose tax burden imposed in the state of the head office on the amount of the money that it receives as prescribed in Article 40-5(1)(ii) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held via the said affiliated foreign company or the said other specified foreign subsidiary company, etc.  - 日本法令外国語訳データベースシステム

４　第一項及び第二項に規定する控除未済課税済配当等の額とは、法第四十条の五第一項に規定する居住者に係る外国関係会社が同項第三号に掲げる事実が生じた日前二年以内の期間において当該居住者に係る特定外国子会社等から受けた剰余金の配当等の額（同項第二号に定める金額を含む。）で当該特定外国子会社等に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第二項又は前項の規定により算定した法第四十条の五第一項に規定する課税済配当等の額に含まれないものを含む。）のうち、当該居住者の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に法第四十条の五第一項の規定の適用に充てられた部分の金額を除く。）をいう。例文帳に追加

(4) The taxed amount of a dividend, etc. before deduction prescribed in paragraph (1) and paragraph (2) shall be, out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to a resident prescribed in Article 40-5(1) of the Act received from a specified foreign subsidiary company, etc. related to the said resident during the period of two years or less preceding the day on which an event listed in item (iii) of the said paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in item (ii) of the said paragraph) and which shall not be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21(2) pertaining to the said specified foreign subsidiary company, etc. (including the amount which shall not be included in the taxed amount of a dividend, etc. prescribed in Article 40-5(1) of the Act that was calculated for the said specified foreign subsidiary company, etc. pursuant to the provisions of paragraph (2) or the preceding paragraph), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said resident via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of Article 40-5(1) of the Act).  - 日本法令外国語訳データベースシステム

三　控除未済課税済配当等の額　当該内国法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該内国法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十六条の八第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の十九第二項又は第三項の規定により算定した法第六十六条の八第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該内国法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の百十六第二項及び法第六十八条の九十二第一項の規定の適用に充てられた部分の金額を除く。）をいう。例文帳に追加

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said domestic corporation has received from a specified foreign subsidiary company, etc. related to the said domestic corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of dividend of surplus, etc. shall include the amount specified in Article 66-8(1)(ii) of the Act) and which shall not be deducted for calculating the amount of taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 66-8(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-19(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said domestic corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-116(2), and the provisions of Article 68-92(1) of the Act).  - 日本法令外国語訳データベースシステム

二　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社でその受ける法第六十六条の八第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額例文帳に追加

ii) Where an event listed in Article 66-8(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said domestic corporation that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the domestic corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 66-8(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation; excluding the shares, etc. for considering the claims indirectly held via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.  - 日本法令外国語訳データベースシステム

三　控除未済課税済配当等の額　当該連結法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該連結法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十八条の九十二第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による個別課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の百十九第二項又は第三項の規定により算定した法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該連結法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の十六第二項及び法第六十六条の八第一項の規定の適用に充てられた部分の金額を除く。）をいう。例文帳に追加

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said consolidated corporation received from a specified foreign subsidiary company, etc. related to the said consolidated corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in Article 68-92(1)(ii) of the Act) and which shall not be deducted for calculating the amount of individually taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 68-92(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-119(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said consolidated corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-16(2), and the provisions of Article 66-8(1) of the Act).  - 日本法令外国語訳データベースシステム

二　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（当該連結法人に係る外国関係会社でその受ける法第六十八条の九十二第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額例文帳に追加

ii) Where an event listed in Article 68-92(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation that are prescribed in Article 39-116(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the consolidated corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 68-92(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation; excluding the shares, etc. for considering the claims indirectly held via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.  - 日本法令外国語訳データベースシステム

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人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内国法人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。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人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に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 66-8 (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 domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (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 paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation:  - 日本法令外国語訳データベースシステム

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人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連結法人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。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別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に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-92 (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 consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (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 paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:  - 日本法令外国語訳データベースシステム