「余三子」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

三　第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の個別課税対象留保金額の計算上控除される金額の合計額例文帳に追加

iii) The sum of the amounts to be deducted for calculating the amount of individually taxable retained income for the said base business year of the said specified foreign subsidiary company, etc., with regard to the sum of 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

秀次悪逆塚は、豊臣秀次とその妻妾子女30人余の遺骸が埋められた、京都三条河原にあった塚で、秀次の悪称とされた「殺生関白」から畜生塚ともいわれた。例文帳に追加

Hidetsugu Akugyakuzuka (Hidetsugu Brutality Mound) was a burial mound containing the remains of Hidetsugu TOYOTOMI alongside over 30 others including his wife, concubines and children, and was also known as "Chikushozuka" (Mound of Beasts) after Hidetsugu's nickname "Sessho Kanpaku" (lit. Murderous Kanpaku, the kanpaku was the chief advisor to the Emperor).  - Wikipedia日英京都関連文書対訳コーパス

寿永2年（1183年）7月、源義仲に敗れた平家は京都からの撤退を余儀なくされ、徳子は安徳天皇とともに三種の神器を携えて都落ちした。例文帳に追加

In July 1183, the Taira clan, who lost the battle against MINAMOTO no Yoshinaka, were forced to move out of the city, Tokuko escaped to the country with Emperor Antoku carrying the three sacred emblems of the Imperial Family.  - Wikipedia日英京都関連文書対訳コーパス

そののち後三条天皇は在位5年余りで譲位・崩御したが、陽明門院は忘れ形見の孫娘篤子内親王を養女として愛育するようになる。例文帳に追加

After that Emperor Gosanjo abdicated from the throne after being in power around five years and he died, Yomeimonin adopted the granddaughter left by the Emperor, Imperial Princess Tokushi and gave her much affection while bringing her up.  - Wikipedia日英京都関連文書対訳コーパス

後三条天皇が在位5年足らずで退位の後他界してからは、落飾した馨子内親王は西院で余生を送り「西院皇后」と称された。例文帳に追加

Following the death of Emperor Gosanjo, who had abdicated only five years after his enthronement, Imperial Princess Keishi spent her remaining years in the Sai-in as a priestess called "Empress Sai-in."  - Wikipedia日英京都関連文書対訳コーパス

また令子内親王（鳥羽天皇の准母）に皇后宮権亮・皇后宮権大夫・太皇太后宮権大夫として三十年余りの間仕えた。例文帳に追加

He served Imperial Princess Reishi (junbo (a woman who was given the status equivalent to the emperor's biological mother) of Emperor Toba) for around 30 years as Kogo no Miya Gon no Suke, Kogo no Miya no Gon no Daibu and Taikotaigogu Gon no Daibu.  - Wikipedia日英京都関連文書対訳コーパス

リニアモータの固定子又はスライダに形成される永久磁石１の磁極又は歯の外形形状を双曲線関数で表される形状２０若しくは三角関数余弦の逆数の関数で表される形状とする。例文帳に追加

The profile of the teeth or the magnetic pole of a permanent magnet 1 formed at a slider or a stator of the linear motor is represented by a hyperbolic function 20 or by the function of an inverted cosine of a trigonometric function. - 特許庁

三　第十条第三項の規定による命令の申立てをする場合にあっては、被害者が当該同居している子に関して配偶者と面会することを余儀なくされることを防止するため当該命令を発する必要があると認めるに足りる申立ての時における事情例文帳に追加

(iii) When filing a petition for an order under Article 10, paragraph 3, sufficient evidence at the time of the petition to prove the necessity of issuing an order to prevent the victim from being obliged to meet the spouse on with regard to the Children in question who live with the victim;  - 日本法令外国語訳データベースシステム

内親王の作ははやく散逸してしまったらしく、ある時期まで残っていた三つの百首歌（うちひとつは正治百首）を後人がまとめ、さらに勅撰集にあって右の三百首のなかに見られない作六十首余を拾って成ったのが『式子内親王集』である。例文帳に追加

The poems made by the Princess seemed to have been scattered and lost earlier, three of the hundred poem collection (one of them was Shoji Hyakushu) were edited by the people in later years, and more than sixty poems selected that were not included in above three hundred poems, to edit "The collected poems of Imperial Princess Shokushi."  - Wikipedia日英京都関連文書対訳コーパス

一　法第四十条の五第一項第一号に掲げる事実が生じた日（特定剰余金配当等以外の剰余金の配当等の支払がない場合には、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日）の属する年の十二月三十一日までに当該特定外国子会社等が支払つた剰余金の配当等（当該基準事業年度の期間内の日をその支払に係る基準日とするものに限る。）の額の合計額例文帳に追加

i) The sum of a dividend of surplus, etc. (limited to that whose base date for payment is included in the said base business year) that the said specified foreign subsidiary company, etc. has paid by December 31 of the year including the day on which an event listed in Article 40-5(1)(i) of the Act occurred (where no dividend of surplus, etc. other than a specified dividend of surplus, etc. was paid, the year including the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc.  - 日本法令外国語訳データベースシステム

1872年（明治5年）、博覧会の余興として上演されたのが始まりで時の京都府知事、槇村正直が作詞を、当時新進であった井上流家元、井上八千代（三世　片山春子）が伊勢の亀の子をどりを参考に振付を担当した。例文帳に追加

It started when it was performed by way of entertainment for an exhibition in 1872, and Masanao MAKIMURA, a governor of Kyoto Prefecture in those days, wrote lyrics and Yachiyo INOUE, Inoue school Iemoto (grand master) (the third Haruko KATAYAMA) choreographed the dance, referring to Iseno kamenoko-odori dance.  - Wikipedia日英京都関連文書対訳コーパス

３　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基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用年の前年以前の年に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。例文帳に追加

(3) With respect to the application of the provisions of item (i) of the preceding paragraph in the case where payment has been made for s of surplus, etc. whose base dates for payment are included in the base business year, with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (where payment was made for the said two or more dividends of surplus, etc. in a year preceding the applicable business year pertaining to the base business year for the said dividends of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a "specified dividend of surplus, etc." in this paragraph), excluding the said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in the said base business year up to the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc.), the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of the said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv):  - 日本法令外国語訳データベースシステム

３　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基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用事業年度前の事業年度又は連結事業年度の期間内の日に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。例文帳に追加

(3) With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in Article 66-8(1) of the Act (where payment was made for the said two or more dividends of surplus, etc. on a day within a business year or consolidated business year preceding the applicable business year pertaining to the base business year for the said dividend of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a "specified dividend of surplus, etc." in this paragraph), excluding the said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in the said base business year, up to the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of the said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv):  - 日本法令外国語訳データベースシステム

三　第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の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る金額の合計額例文帳に追加

iii) The sum of the amounts to be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21(2) for the said base business year of the said specified foreign subsidiary company, etc., 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

3年後の寛喜2年（1230年）6月18日には長男の北条時氏が病のため28歳で死去し、その1ヶ月後の7月に三浦泰村に嫁いだ娘が出産するも子は10日余りで亡くなり、娘自身も産後の肥立ちが悪く8月4日に25歳で死去するなど、立て続けに不幸に見舞われた。例文帳に追加

Yasutoki continuously met with misfortunes after that, as three years later, on August 5, 1230, his first son Tokiuji HOJO died of a disease at the age of 28 and, one month later his 25-year-old daughter, who had married Yasumura MIURA, gave birth; the child died about ten days later and the daughter, whose own post-delivery recovery was slow, died on September 19 at the age of 25.  - Wikipedia日英京都関連文書対訳コーパス

すなわち、固定子とスライダの相対移動方向と平行な線で永久磁石１の磁極又は歯を切断したときのギャップ側外形形状を双曲線関数で表される形状２０若しくは三角関数余弦の逆数の関数で表される形状とする。例文帳に追加

In other words, the gap side profile provided when the teeth or magnetic pole of the permanent magnet 1 is cut by such line as parallel to the relative movement direction of the stator and slider is the shape 20 which is represented by a hyperbolic function or the shape represented by the function of inverted cosine of a trigonometric function. - 特許庁

悪源太義平・中宮大夫進（源朝長）・右兵衛佐（源頼朝）・三郎先生（源義憲）・十郎蔵人義盛・陸奥六郎（源義隆）・平賀四郎（源義信）・鎌田兵衛（鎌田政清）・後藤兵衛（後藤実基）・子息新兵衛（後藤基清）・三浦荒次郎（三浦義澄）・片桐小八郎大夫（源景重）・上総介八郎（上総広常）・佐々木三郎（佐々木秀義）・平山武者所（藤原季重）・長井斎藤別当実盛（斎藤実盛）をはじめとして廿余騎、六波羅に押し寄せ云々」（『平治物語』より）。例文帳に追加

More than 20 cavalry advanced on Rokuhara, etc., beginning with: Aku (evil) Yoshihira GENTA, Empress' Grand Master (MINAMOTO no Tomonaga), Uyoe no suke (Assistant Captain of the Right Watch) (MINAMOTO no Yoritomo), teacher Saburo (MINAMOTO no Yoshinori), Yoshimori the Juro Korodo (A secretary to the emperor' s Juro), Rokuro MUTSU (MINAMOTO no Yoshitaka), Shirohei Hiraga (MINAMOTO no Yoshinobu), Kamada hyoe (KAMADA, who was an official the Headquarters of the Middle Palace Guard) (Masakiyo KAMADA), Goto hyoe (GOTO, who was an official the Headquarters of the Middle Palace Guard) (Sanemoto GOTO), child and new hyoe (Motokiyo GOTO), Kojiro MIURA (Yoshisumi MIURA), Master, Kohachiro KATAGIRI (MINAMOTO no Kageshige), Kaihachiro KAZUSA (Hirotsune KAZUSA), Saburo SASAKI (Hideyoshi SASAKI), Hirayama Mushadokoro (FUJIWARA no Sueshige), Nagai Saito steward Sanemori (Sanemori SAITO), (From "Heiji Monogatari").  - Wikipedia日英京都関連文書対訳コーパス

３　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基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用連結事業年度前の連結事業年度又は事業年度の期間内の日に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。例文帳に追加

(3) With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in Article 68-92(1) of the Act (where payment was made for the said two or more dividends of surplus, etc. on a day within a consolidated business year or business year preceding the applicable consolidated business year pertaining to the base business year for the said dividends of surplus, etc. (hereinafter such paid dividends of surplus, etc. shall be referred to as "specified dividends of surplus, etc." in this paragraph), excluding the said two or more dividends of surplus) (including the cases where payment has been made for specified dividends of surplus, etc. and payment has not been made for dividends of surplus, etc. whose base dates for the payment are included in the said base business year, up to the day on which six months have elapsed after the final day of the base business year for the said specified dividends of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of the said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv):  - 日本法令外国語訳データベースシステム

その三連目で「すめらみことは戦いに　おおみずからは出でまさね（天皇は戦争に自ら出かけられない）」と唱い、晶子と親交の深い歌人であったが国粋主義者であった文芸批評家の大町桂月はこれに対して｢家が大事也、妻が大事也、国は亡びてもよし、商人は戦ふべき義務なしといふは、余りに大胆すぐる言葉」と批判した。例文帳に追加

In the third verse of the poem she wrote that the Emperor was not allowed to join the war himself; a literary critique Keigetsu OMACHI who was a close friend of Akiko, but at the same time a nationalist, criticized her by stating 'it was too audacious to say that what matters to you is your family and wife, that it doesn't matter if your country is destroyed, and that merchants are not bound to fight in the war.'  - Wikipedia日英京都関連文書対訳コーパス

『高野春秋編年輯録』によると、10月2日に堀秀政が根来に着陣したのを皮切りに、総大将織田信孝以下岡田重孝、松山庄五郎らが紀ノ川筋に布陣、大和口には筒井順慶・定次父子を配し、高野七口を塞いで総勢十三万七千二百二十余人に達したとされる。例文帳に追加

According to "Koya Shunju Hennen Shuroku" (The Springs and Falls of Mt. Koya), the number of Nobunaga's army reached more than 137,220 in total, led by the general commander Nobutaka ODA with the troops of Shigetaka OKADA, Shogoro MATSUYAMA and others along the Kino-kawa River, Junkei TSUTSUI and his son Sadatsugu at Yamato guchi, and blocking Koya nanakuchi (seven gates of Koyasan), starting from Hidemasa HORI's arrival at Negoro on November 18.  - Wikipedia日英京都関連文書対訳コーパス

20年余の時を経て、以仁王の令旨を奉じた摂津源氏の源頼政、熊野に潜んでいた河内源氏庶流の源行家らの檄を受け、河内源氏の源義朝の子である源頼朝、源希義、源範頼、源義円、源義経ら兄弟や、源義朝の弟の源義賢の子であり、頼朝の従兄弟にあたる源義仲（木曾次郎義仲）、八幡太郎義家の弟の源義光（新羅三郎義光）の子孫の甲斐源氏武田氏の武田信義らが各地で挙兵し、俗に源平合戦と呼ばれる治承・寿永の乱が発生する。例文帳に追加

After over 20 years, with exhortations by Settsu-Genji MINAMOTO no Yorimasa, who obeyed Prince Mochihito's order and MINAMOTO no Yukiie, a Kawachi-Genji branch who had been hiding in Kumano, MINAMOTO no Yoritomo, MINAMOTO no Mareyoshi, MINAMOTO no Noriyori, MINAMOTO no Gien, and MINAMOTO no Yoshitsune (the sons of Kawachi-Genji MINAMOTO no Yoshitomo); MINAMOTO no Yoshinaka (Jiro Yoshinaka KISO), the son of MINAMOTO no Yoshikata (a brother of MINAMOTO no Yoshitomo) and a cousin of Yoritomo; Nobuyoshi TAKEDA from Kai-Genji (Minamoto clan) Takeda clan, a descendant of MINAMOTO no Yoshimitsu (Shinra-Saburo Yoshimitsu) (a brother of Yoshiie HACHIMAN TARO); and so on raised armies across the country to begin the Jisho-Juei War, the so-called Genpei War.  - Wikipedia日英京都関連文書対訳コーパス

二　出資対応配当可能金額　特定外国子会社等の配当可能金額に他の特定外国子会社等（以下この号において「他の特定外国子会社等」という。）の有する当該特定外国子会社等の株式等の数又は金額が当該特定外国子会社等の発行済株式等のうちに占める割合（当該特定外国子会社等が法第四十条の四第一項に規定する請求権（以下この号並びに次条第三項及び第八項において「請求権」という。）の内容が異なる株式等又は実質的に請求権の内容が異なると認められる株式等（次条第三項において「請求権の内容が異なる株式等」という。）を発行している場合には、当該他の特定外国子会社等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合）を乗じて計算した金額をいう。例文帳に追加

(ii) The amount of a dividend payable corresponding to the capital contributions: The amount obtained by multiplying the amount of a dividend payable by a specified foreign subsidiary company, etc. by the ratio of the number or the amount of the shares, etc. of the said specified foreign subsidiary company, etc. that any other specified foreign subsidiary company, etc. (hereinafter referred to as the "other specified foreign subsidiary company, etc." in this item) holds out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. (where the said specified foreign subsidiary company, etc. has issued the shares, etc. in which claims prescribed in Article 40-4(1) of the Act (hereinafter referred to as "claims" in this item and paragraph (3) and paragraph (8) of the next Article) with different contents are vested or the shares, etc. in which claims with different contents are deemed to be substantially vested (referred to as the "shares, etc. in which different claims are vested" in paragraph (3) of the next Article), the ratio of the amount of a dividend of surplus, etc. that the said other specified foreign subsidiary company, etc. can receive based on the said claims out of the total amount of a dividend of surplus, etc.).  - 日本法令外国語訳データベースシステム

二　出資対応配当可能金額　特定外国子会社等の配当可能金額に他の特定外国子会社等（以下この号において「他の特定外国子会社等」という。）の有する当該特定外国子会社等の株式等の数又は金額が当該特定外国子会社等の発行済株式等のうちに占める割合（当該特定外国子会社等が法第六十六条の六第一項に規定する請求権（以下この号並びに次条第三項及び第七項において「請求権」という。）の内容が異なる株式等又は実質的に請求権の内容が異なると認められる株式等（次条第三項において「請求権の内容が異なる株式等」という。）を発行している場合には、当該他の特定外国子会社等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合）を乗じて計算した金額をいう。例文帳に追加

(ii) The amount of a dividend payable corresponding to the capital contributions: The amount obtained by multiplying the amount of a dividend payable by a specified foreign subsidiary company, etc. by the ratio of the number or the amount of the shares, etc. of the said specified foreign subsidiary company, etc. that any other specified foreign subsidiary company, etc. (hereinafter referred to as the "other specified foreign subsidiary company, etc." in this item) holds out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. (where the said specified foreign subsidiary company, etc. has issued the shares, etc. in which claims prescribed in Article 66-6(1) of the Act (hereinafter referred to as the "claims" in this item and paragraph (3) and paragraph (7) of the next Article) with different contents are vested, or the shares, etc. in which claims with different contents are deemed to be substantially vested (referred to as the "shares, etc. in which different claims are vested" in paragraph (3) of the next Article), the ratio of the amount of a dividend of surplus, etc. that the said other specified foreign subsidiary company, etc. can receive based on the said claims out of the total amount of a dividend of surplus, etc.).  - 日本法令外国語訳データベースシステム

二　出資対応配当可能金額　特定外国子会社等の配当可能金額に他の特定外国子会社等（以下この号において「他の特定外国子会社等」という。）の有する当該特定外国子会社等の株式等の数又は金額が当該特定外国子会社等の発行済株式等のうちに占める割合（当該特定外国子会社等が法第六十六条の六第一項に規定する請求権（以下この号及び次条第三項において「請求権」という。）の内容が異なる株式等又は実質的に請求権の内容が異なると認められる株式等（次条第三項において「請求権の内容が異なる株式等」という。）を発行している場合には、当該他の特定外国子会社等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合）を乗じて計算した金額をいう。例文帳に追加

(ii) The amount of a dividend payable corresponding to the capital contributions: The amount obtained by multiplying the amount of a dividend payable by a specified foreign subsidiary company, etc. by the ratio of the number or the amount of the shares, etc. of the said specified foreign subsidiary company, etc. that any other specified foreign subsidiary company, etc. (hereinafter referred to as the "other specified foreign subsidiary company, etc." in this item) holds out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. (where the said specified foreign subsidiary company, etc. holds the issued shares, etc. in which claims prescribed in Article 66-6(1) of the Act (hereinafter referred to as the "claims" in this item and paragraph (3) of the next Article) with different contents are vested, or the shares, etc. in which claims with different contents are deemed to be substantially vested (referred to as the "shares, etc. in which different claims are vested" in paragraph (3) of the next Article), the ratio of the amount of a dividend of surplus, etc. that the said other specified foreign subsidiary company, etc. can receive based on the said claims out of the total amount of a dividend of surplus, 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

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

一　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一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該内国法人の事業年度（次項において「適用事業年度」という。）前の事業年度又は連結事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十六条の六第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の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基準事業年度終了の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（当該内国法人に係る特定外国子会社等及び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除く。以下この項において同じ。）でその受ける法第六十六条の八第一項第一号に定め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（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。以下この項において同じ。）に支払わ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（第三十九条の十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）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

i) Where an event listed in Article 66-8(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph (excluding the case where the said event occurred during the business year or consolidated business year preceding the business year of the domestic corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 66-8(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such business year of the domestic corporation shall be referred to as the "applicable business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 66-6(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount 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 end of the said base business year (in the case where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the domestic corporation (excluding a specified foreign subsidiary company, etc. related to the domestic corporation and a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph) 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 low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-16(3)(ii); the same shall apply in the next item) 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

一　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一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該連結法人の連結事業年度（次項において「適用連結事業年度」という。）前の連結事業年度又は事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十八条の九十第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の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基準事業年度終了の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（当該連結法人に係る特定外国子会社等及び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除く。以下この項において同じ。）でその受ける法第六十八条の九十二第一項第一号に定め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（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。以下この項において同じ。）に支払わ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（第三十九条の百十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）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

i) Where an event listed in Article 68-92(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph (excluding the case where the said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 68-92(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such consolidated business year of the consolidated corporation shall be referred to as the "applicable consolidated business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 68-90(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount 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 end of the said base business year (in the case where the dividend of surplus, etc. has been paid to an affiliated foreign company related to the consolidated corporation (excluding a specified foreign subsidiary company, etc. related to the consolidated corporation and a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph) 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 low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-116(3)(ii); the same shall apply in the next item) 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

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

一　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一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日の属する年（次項において「適用年」という。）の前年以前の年に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の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基準事業年度終了の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（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五第一項第一号に定め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支払わ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（第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度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る金額がある場合には、当該計算した金額から当該控除される金額を控除した残額）例文帳に追加

i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount 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 end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) 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 (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount  - 日本法令外国語訳データベースシステム

この文中で秋成は、『源氏物語』を書いた紫式部と『水滸伝』を書いた羅貫中を例にあげ、ふたりが現実と見紛うばかりの傑作を書いたばかりにひどい目にあったという伝説をあげている（紫式部が一旦地獄に堕ちた、というのは、治承年間、平康頼によって書かれた『宝物集』や延応以降の、藤原信実によって書かれたとされる『今物語』に、羅貫中の子孫三代が唖になった、というのは、明、田汝成編の『西湖遊覧志余』や『続文献通考』によっている）。例文帳に追加

In this writing, Akinari took "The Tale of Genji" by Murasaki Shikibu and "Water Margin" by Lo Kuan-chung as examples of authors who wrote masterpieces that were true to life and then fell into a dreadful realm (a tradition saying that Murasaki Shikibu went to Hell was recorded in both "Hobutsushu" written by TAIRA no Yasuyori during the Jisho era and "The Tales of Ima," considered to have been written by FUJIWARA no Nobuzane after the Eno period, while the traditional story that Lo Kuan-chung's offspring over three generations became dumb was according to "Seiko Yuran Shiyo" (edited by Josei DEN in Ming) and "Hsu wen-hsien t'ung-k'ao").  - Wikipedia日英京都関連文書対訳コーパス

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

これらの東日本大震災関係の歳出を賄うため、三兆七千億円余の歳出の減額を行うこととしており、その内訳は、子ども手当の減額二千八十三億円、高速道路の原則無料化社会実験の一時凍結に伴う道路交通円滑化推進費の減額千億円、基礎年金国庫負担の年金特別会計への繰入の減額等二兆四千八百九十七億円、周辺地域整備資金の活用に伴うエネルギー対策特別会計への繰入の減額五百億円、政府開発援助等の減額五百一億円、議員歳費の減額二十二億円、経済危機対応・地域活性化予備費の減額八千百億円となっております。例文帳に追加

To finance these costs related to the Great East Japan Earthquake, we plan to reduce other expenditures by just over 3,700 billion yen, consisting of a 208.3 billion yen reduction in child allowance, a reduction of 100.0 billion yen in the cost of promoting smoother road traffic accompanying a temporary freeze on the pilot program to eliminate expressway tolls, a reduction of 2,489.7 billion yen in government financial contributions to basic pensions transferred to the Pension Special Account and others, a reduction of 50.0 billion yen in amounts carried forward to the Measures for Energy Special Account accompanying the use of capital for development of adjacent areas, a reduction of 50.1 billion yen in Official Development Assistance, etc., a reduction of 2.2 billion yen in Dietmembers’ salaries, and a reduction of 810.0 billion yen in the Contingency Reserve for Economic Crisis Response and Regional Revitalization.  - 財務省

第三十九条の十八　法第六十六条の七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。）につきその適用対象留保金額を有する事業年度（以下第四項までにおいて「課税対象年度」という。）の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額（第三十九条の十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額）と当該適用対象留保金額の計算上控除される剰余金の配当等の額との合計額のうちに法第六十六条の七第一項に規定する内国法人に係る課税対象留保金額の占める割合を乗じて計算した金額（当該金額が当該課税対象留保金額を超える場合には、当該課税対象留保金額に相当する金額）とする。例文帳に追加

Article 39-18 (1) The amount calculated as specified by a Cabinet Order prescribed in Article 66-7(1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary company, etc. prescribed in the said paragraph (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a "taxable business year" through to paragraph (4)) by the ratio of the taxable retained income pertaining to a domestic corporation prescribed in Article 66-7(1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of deductible dividend, etc. prescribed in Article 39-15(3), the amount obtained by adding the said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of the said eligible retained income (where the said amount exceeds the said taxable retained income, the amount equivalent to the said taxable retained income).  - 日本法令外国語訳データベースシステム

第三十九条の百十八　法第六十八条の九十一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。）につきその適用対象留保金額を有する事業年度（以下第四項までにおいて「課税対象年度」という。）の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額（第三十九条の百十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額）と当該適用対象留保金額の計算上控除される剰余金の配当等の額との合計額のうちに法第六十八条の九十一第一項に規定する連結法人に係る個別課税対象留保金額の占める割合を乗じて計算した金額（当該金額が当該個別課税対象留保金額を超える場合には、当該個別課税対象留保金額に相当する金額）とする。例文帳に追加

Article 39-118 (1) The amount calculated as specified by a Cabinet Order prescribed in Article 68-91(1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary company, etc. prescribed in the said paragraph (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a "taxable business year" through to paragraph (4)) by the ratio of the individually taxable retained income pertaining to a consolidated corporation prescribed in Article 68-91(1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of a deductible dividend, etc. prescribed in Article 39-115(3), the amount obtained by adding the said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of the said eligible retained income (where the said amount exceeds the said individually taxable retained income, the amount equivalent to the said individually taxable retained income).  - 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　次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対し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ものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び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。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount 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 adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

３　第一項本文に規定する場合において、被害者がその成年に達しない子（以下この項及び次項並びに第十二条第一項第三号において単に「子」という。）と同居しているときであって、配偶者が幼年の子を連れ戻すと疑うに足りる言動を行っていることその他の事情があることから被害者がその同居している子に関して配偶者と面会することを余儀なくされることを防止するため必要があると認めるときは、第一項第一号の規定による命令を発する裁判所又は発した裁判所は、被害者の申立てにより、その生命又は身体に危害が加えられることを防止するため、当該配偶者に対し、命令の効力が生じた日以後、同号の規定による命令の効力が生じた日から起算して六月を経過する日までの間、当該子の住居（当該配偶者と共に生活の本拠としている住居を除く。以下この項において同じ。）、就学する学校その他の場所において当該子の身辺につきまとい、又は当該子の住居、就学する学校その他その通常所在する場所の付近をはいかいしてはならないことを命ずるものとする。ただし、当該子が十五歳以上であるときは、その同意がある場合に限る。例文帳に追加

(3) In cases provided in the main clause of paragraph 1, when the victim lives with children who have not reached their majority (hereinafter referred to simply as "children" in this paragraph, the following paragraph and Article 12, paragraph 1, item 3), and when it is found necessary to prevent the victim from being obliged to meet the spouse with regard to the children who live with the victim, by taking into consideration the fact that the spouse uses or carries out words or deeds sufficient to lead to a suspicion that the spouse is likely to take any young children back, or other circumstances, the court that issues or has issued an order under paragraph 1, item 1 shall, upon a petition from the victim, find against the spouse and order the spouse to refrain from approaching the children at their domicile (except for the domicile that the children share as the main home with the said spouse; hereinafter the same shall apply in this paragraph), the school the children attend or any other place where the children are staying, or from loitering in the vicinity of the domicile, school, or any other locations normally frequented by the children during a period from the day the order comes into effect to the day after six months from the day the order came into effect, in order to prevent harm to the children's lives or bodies. However, if the children in question are 15 years of age or over, this provision shall only apply to cases where the court has obtained the children's consent.  - 日本法令外国語訳データベースシステム

第四十条の四　次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対し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ものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び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（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。例文帳に追加

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount 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 and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対し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ものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び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（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount 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 and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 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

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

第三十九条の十六　法第六十六条の六第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額（以下この項において「未処分所得の金額」という。）から次に掲げる金額の合計額を控除した残額（第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額）とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。例文帳に追加

Article 39-16 (1) The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 66-6(1) of the Act for the amount of taxes and a dividend of surplus, etc. on the said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6(2)(ii) (hereinafter referred to as the "amount of undistributed income" in this paragraph) for the relevant business year of a specified foreign subsidiary company, etc. (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in the said item, such remaining amount shall be the amount obtained by adding the amount of undistributed income and the said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds the said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted:  - 日本法令外国語訳データベースシステム

第三十九条の百十六　法第六十八条の九十第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額（以下この項において「未処分所得の金額」という。）から次に掲げる金額の合計額を控除した残額（第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額）とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。例文帳に追加

Article 39-116 (1) The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 68-90(1) of the Act for the amount of taxes and a dividend of surplus, etc. on the said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 68-90(2)(ii) (hereinafter referred to as the "amount of undistributed income" in this paragraph) for the relevant business year of a specified foreign subsidiary company, etc. (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in the said item, such remaining amount shall be the amount obtained by adding the amount of undistributed income and the said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds the said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted:  - 日本法令外国語訳データベースシステム