「"Special Provisions for Taxation on Transactions of Consolidated Corporations with Foreign Affiliated Persons"」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

Application Procedures, etc. for Grace of Tax Payment under the Special Provisions for Taxation on Transactions of Consolidated Corporations with Foreign Affiliated Persons 例文帳に追加

連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予の申請手続等 - 日本法令外国語訳データベースシステム

(4) With respect to the application of the provisions of Article 23(1) of the Order for Enforcement of the Act on General Rules for National Taxes, regarding the corporation tax for which a grace of tax payment has been received pursuant to the provisions of Article 68-88-2(1) of the Act, the term "or national tax" in Article 23(1) of the said Order shall be deemed to be replaced with "(including a grace of tax payment under the provisions of Article 68-88-2(1) (Grace of Tax Payment under the Special Provisions for Taxation on Transactions of Consolidated Corporations with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation) or national tax." 例文帳に追加

４　法第六十八条の八十八の二第一項の規定による納税の猶予を受けた法人税についての国税通則法施行令第二十三条第一項の規定の適用については、同項中「納税の猶予又は」とあるのは、「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」とする。 - 日本法令外国語訳データベースシステム

(15) With respect to the application of Article 155-16 of the Order for Enforcement of the Corporation Tax Act where the provisions of Article 68-88(3) of the Act shall apply, the term "Article 81-6(1) or (2) (Calculation of the Amount of Contributions Expended by Consolidated Corporations to be Excluded from Deductible Expenses) of the Act" in the said Article shall be deemed to be replaced with "Article 81-6(1) or (2) (Calculation of the Amount of Contributions Expended by Consolidated Corporations to be Excluded from Deductible Expenses) of the Act or Article 68-88(3) (Special Provisions for Taxation on Transactions of Consolidated Corporations with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation;" and the term "Article 81-6(2) of the Act" in item (ii) of the said Article shall be deemed to be replaced with "Article 81-6(2) of the Act or Article 68-88(3) of the Act on Special Measures Concerning Taxation." 例文帳に追加

１５　法第六十八条の八十八第三項の規定の適用がある場合における法人税法施行令第百五十五条の十六の規定の適用については、同条中「第八十一条の六第一項又は第二項（連結法人の寄附金の損金不算入額の計算）」とあるのは「第八十一条の六第一項若しくは第二項（連結法人の寄附金の損金不算入額の計算）又は租税特別措置法第六十八条の八十八第三項（連結法人の国外関連者との取引に係る課税の特例）」と、同条第二号中「第八十一条の六第二項」とあるのは「第八十一条の六第二項又は租税特別措置法第六十八条の八十八第三項」とする。 - 日本法令外国語訳データベースシステム