「居住外国法人」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

所得税法施行令（非居住者、外国法人関連部分）例文帳に追加

Order for Enforcement of the Income Tax Act (Limited to the provisions related to nonresidents and foreign corporations)  - 日本法令外国語訳データベースシステム

所得税法施行規則（非居住者，外国法人関連部分）例文帳に追加

Ordinance for Enforcement of the Income Tax Act (Limited to the provisions related to nonresidents and foreign corporations)  - 日本法令外国語訳データベースシステム

非居住者（法第二条第一項第一号の二に規定する非居住者をいう。第二十八項において同じ。）又は他の外国法人例文帳に追加

a nonresident (meaning a nonresident prescribed in Article 2(1)(i)-2 of the Act; the same shall apply in paragraph (28)) or any other foreign corporation  - 日本法令外国語訳データベースシステム

一　当該利子の支払を受けるべき者がすべて非居住者又は外国法人である場合　その旨例文帳に追加

(i) Where all persons who are to receive payment of the said interest are nonresidents or foreign corporations: This fact  - 日本法令外国語訳データベースシステム

非居住者（法第二条第一項第一号の二に規定する非居住者をいう。第二十八項において同じ。）又は外国法人（以下この号において「非居住者等」という。第二十八項において同じ。）例文帳に追加

a nonresident (meaning a nonresident prescribed in Article 2(1)(i)-2 of the Act; the same shall apply in paragraph (28)) or a foreign corporation (hereinafter such nonresident or foreign corporation shall be referred to as a "nonresident, etc." in this item)  - 日本法令外国語訳データベースシステム

ロ　当該外国法人と他の外国法人（その発行済株式等の全部又は一部が居住者により所有されているものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該居住者、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の所有を通じて連鎖関係にある場合　当該居住者の当該他の外国法人に係る持株割合、当該他の外国法人の出資関連外国法人に係る持株割合、出資関連外国法人の他の出資関連外国法人に係る持株割合及び出資関連外国法人の当該外国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）例文帳に追加

(b) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation the whole or a part of whose issued shares, etc. are held by a resident; hereinafter referred to as the "other foreign corporation" in this paragraph) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this paragraph) and the said resident, the said other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the shares, etc.: The ratio obtained by multiplying the said resident's ratio of shareholding pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of shareholding pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them).  - 日本法令外国語訳データベースシステム

二　当該利子の支払を受けるべき者に居住者又は内国法人が含まれている場合　当該利子の支払を受けるべき者のうち非居住者及び外国法人がその支払を受けるべき金額の合計額例文帳に追加

(ii) Where there is a resident(s) or domestic corporation(s) among the persons who are to receive payment of the said interest: The total amount receivable by the nonresidents and foreign corporations who are to receive the said interest.  - 日本法令外国語訳データベースシステム

二　居住者又は内国法人に係る第四十条の四第一項又は第六十六条の六第一項に規定する特定外国子会社等に該当する外国法人（前号に掲げる外国法人を除く。）例文帳に追加

ii) A foreign corporation that falls under the category of specified foreign subsidiary company, etc. prescribed in Article 40-4(1) or Article 66-6(1), which is related to a resident or domestic corporation (excluding a foreign corporation listed in the preceding item  - 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

外国投資家とは、本調査においては非居住者である個人、外国法令に基づいて設立された法人その他の団体又は外国に本社を有する法人その他の団体をいいます。例文帳に追加

In this survey, the term "foreign investor" refers to non-resident individuals, companies and other groups established conforming to foreign laws; or companies　and other groups with its headquarter located overseas.  - 経済産業省

※ 外国投資家とは、本調査においては非居住者である個人、外国法令に基づいて設立された法人その他の団体又は外国に本社を有する法人その他の団体をいいます。例文帳に追加

* In this survey, the term "foreign investor" refers to non-resident individuals,companies and other groups established conforming to foreign laws; or companiesand other groups with its headquarter located overseas.  - 経済産業省

二　当該非居住者又は外国法人がその取得後引き続き振替記載等を受けている振替国債であること。例文帳に追加

(ii) The said nonresident or foreign corporation has continued to hold entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds after the acquisition thereof.  - 日本法令外国語訳データベースシステム

二　当該非居住者又は外国法人がその取得後引き続き振替記載等を受けている振替地方債であること。例文帳に追加

(ii) The said nonresident or foreign corporation has continued to hold entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds after the acquisition thereof.  - 日本法令外国語訳データベースシステム

第三款　特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例例文帳に追加

Subsection 3 Special Provisions for Taxation on Income, etc. of Specified Foreign Corporations Related to Residents Who Are Specially-Related Shareholders, etc.  - 日本法令外国語訳データベースシステム

特殊関係株主等である居住者に係る特定外国法人の留保金額の総収入金額算入例文帳に追加

Inclusion in Gross Income of Retained Income of Specified Foreign Corporations Related to Residents Who Are Specially-Related Shareholders, etc.  - 日本法令外国語訳データベースシステム

被支配外国法人の持分を有する所定の居住者に対する課税について規定する千九百三十六年所得税賦課法第十章の規定例文帳に追加

Part X of the ITAA 1936, which provides for the taxation of certain residents with interests in controlled foreign companies;  - 財務省

外国に居住する自然人又は法人は，本法の適用上，チリにおける代理人を任命しなければならない。例文帳に追加

Natural persons or legal entities resident abroad shall, for the purposes of this Law, appoint an agent or representative in Chile.  - 特許庁

三　法第二条第一項第一号の二に規定する非居住者又は外国法人　当該非居住者又は外国法人が支払を受ける当該配当等の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額例文帳に追加

(iii) A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation: The amount obtained by dividing the amount of the dividend, etc. that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one.  - 日本法令外国語訳データベースシステム

イ　議決権の数が一個でない株式等を発行している法人（ハに掲げる法人を除く。）　当該外国法人の議決権の総数のうちに居住者及び内国法人並びに特殊関係非居住者が有する当該外国法人の直接及び間接保有の議決権の数の合計数の占める割合例文帳に追加

(a) A corporation that issues shares, etc. in which more than one voting right (excluding a corporation listed in (c)): The ratio of the sum of the number of voting rights in the said foreign corporation held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents to the total number of voting rights in the said foreign corporation  - 日本法令外国語訳データベースシステム

ロ　請求権の内容が異なる株式等を発行している法人（ハに掲げる法人を除く。）　当該外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額のうちに居住者及び内国法人並びに特殊関係非居住者が有する当該外国法人の直接及び間接保有の請求権に基づく剰余金の配当等の額の合計額の占める割合例文帳に追加

(b) A corporation that issues shares, etc. in which different claims are vested (excluding a corporation listed in (c)): The ratio of the sum of the amount of dividend of surplus, etc. based on the claims for the said foreign corporation held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents to the total amount of dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of the said foreign corporation  - 日本法令外国語訳データベースシステム

３　法第百六十一条第六号の規定の適用については、居住者又は内国法人の業務の用に供される船舶又は航空機の購入のためにその居住者又は内国法人に対して提供された貸付金は、同号の規定に該当する貸付金とし、非居住者又は外国法人の業務の用に供される船舶又は航空機の購入のためにその非居住者又は外国法人に対して提供された貸付金は、同号の規定に該当する貸付金以外の貸付金とする。例文帳に追加

(3) With regard to the application of the provisions of Article 161(vi) of the Act, loans provided for a resident or a domestic corporation for the purpose of purchasing a vessel or aircraft to be used for the operations by the said resident or the said domestic corporation shall be treated as loans falling under the provisions of the said item, and loans provided for a nonresident or a foreign corporation for the purpose of purchasing a vessel or an aircraft to be used for the operations by the said nonresident or the said foreign corporation shall be treated as loans other than those falling under the provisions of Article 161(vi) of the Act.  - 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

二　当該居住者により所有される外国法人の株式の数若しくは出資の金額の当該外国法人の発行済株式の総数若しくは出資の金額の総額に占める割合が百分の十以上である外国法人及びこれに準ずるものとして財務省令で定める外国法人の発行に係る証券の取得又はこれらの外国法人に対する金銭の貸付け例文帳に追加

(ii) Acquisition of securities issued by the foreign corporation, for which the number of shares held by the resident or the amount of contribution thereof made by the resident accounts for not less than one-tenth of the total number of issued shares of the foreign corporation or the total amount of contribution thereof, or by the foreign corporation specified by the Ordinance of the Ministry of Finance as equivalent to such foreign corporation, or loan of money to such foreign corporation  - 日本法令外国語訳データベースシステム

二　法人税法第百四十一条第二号又は第三号に掲げる外国法人が発行した一般民間国外債につき居住者又は内国法人に対して支払をする利子の金額のうちこれらの外国法人のこれらの号に規定する事業に帰せられる部分の金額例文帳に追加

(ii) The part of the amount equivalent to the interest to be paid to a resident or a foreign corporation with regard to the general foreign private bonds issued by a foreign corporation listed in Article 141, item (ii) or item (iii) of the Corporation Tax Act, which is attributed to business conducted by said foreign corporation as prescribed in these items  - 日本法令外国語訳データベースシステム

三　特定外国子法人　外国法人で、その現物出資の日を含む当該外国法人の事業年度開始の日前二年以内に開始した各事業年度のうち最も古い事業年度開始の日からその現物出資の日までの期間内のいずれかの時において、居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号において同じ。）、内国法人及び特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。）が、その発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を有するもののうち、特定軽課税外国法人に該当するものをいう。例文帳に追加

(iii) Specified foreign subsidiary corporation: A foreign corporation in which, at any time during the period from the first day of the earliest business year that commenced within two years before the first day of the business year of the said foreign corporation that includes the date of the capital contribution in kind, until that date of the capital contribution in kind, residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations) hold shares that account for more than 50 percent of the total number or total amount of shares, etc. of the foreign corporation, and which falls under the category of specified foreign corporation with less tax burden  - 日本法令外国語訳データベースシステム

一　国外支配株主等　第二条第一項第一号の二に規定する非居住者（第九号において「非居住者」という。）又は外国法人で、内国法人との間に、当該非居住者又は外国法人が当該内国法人の発行済株式又は出資（当該内国法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるものをいう。例文帳に追加

(i) Foreign controlling shareholder, etc.: A nonresident prescribed in Article 2(1)(i)-2 (referred to in item (ix) as a "nonresident") or a foreign corporation who has a relationship with a domestic corporation whereby the said nonresident or foreign corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of issued shares of or capital contributions to the said domestic corporation (excluding the shares or capital contributions held by the said domestic corporation) or any other special relationship specified by a Cabinet Order  - 日本法令外国語訳データベースシステム

五　「居住者」とは、本邦内に住所又は居所を有する自然人及び本邦内に主たる事務所を有する法人をいう。非居住者の本邦内の支店、出張所その他の事務所は、法律上代理権があると否とにかかわらず、その主たる事務所が外国にある場合においても居住者とみなす。例文帳に追加

(v) The term "residents" shall mean natural persons having their domicile or residence in Japan and judicial persons having their principal office in Japan. The branch offices, local offices or other offices in Japan of non-residents, irrespective of whether they have legal authority of representation, shall be deemed to be residents even if their principal office is located in a foreign state.  - 日本法令外国語訳データベースシステム

三　当該内国法人と非居住者（法第二条第一項第一号の二に規定する非居住者をいう。第二十八項において同じ。）又は外国法人（以下この号において「非居住者等」という。）との間に次に掲げる事実その他これに類する事実が存在することにより、当該非居住者等が当該内国法人の事業の方針の全部又は一部につき実質的に決定できる関係（前二号に掲げる関係に該当するものを除く。）例文帳に追加

(iii) A relationship whereby the existence of the fact listed as follows or any other facts equivalent thereto between the said domestic corporation and a nonresident (meaning a nonresident prescribed in Article 2(1)(i)-2 of the Act; the same shall apply in paragraph (28)) or a foreign corporation (hereinafter such nonresident or foreign corporation shall be referred to as a "nonresident, etc." in this item) enables the said nonresident, etc. to determine substantially the whole or a part of the said domestic corporation's business policies (excluding relationships falling under the category of relationships listed in the preceding two items):  - 日本法令外国語訳データベースシステム

三　当該連結法人と非居住者（法第二条第一項第一号の二に規定する非居住者をいう。）又は外国法人（以下この号において「非居住者等」という。）との間に次に掲げる事実その他これに類する事実が存在することにより、当該非居住者等が当該連結法人の事業の方針の全部又は一部につき実質的に決定できる関係（前二号に掲げる関係に該当するものを除く。）例文帳に追加

(iii) A relationship whereby the existence of the facts listed as follows or any other facts equivalent thereto between the said consolidated corporation and a nonresident (meaning a nonresident prescribed in Article 2(1)(i)-2 of the Act) or a foreign corporation (hereinafter such nonresident or foreign corporation shall be referred to as a "nonresident, etc." in this item) enables the said nonresident, etc. to determine substantially the whole or a part of the said consolidated corporation's business policies (excluding any relationship falling under that listed in the preceding two items):  - 日本法令外国語訳データベースシステム

三　法第二条第一項第一号の二に規定する非居住者又は外国法人　当該非居住者又は外国法人が支払を受ける当該利益の配当の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額例文帳に追加

(iii) A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation: The amount obtained by dividing the amount of the dividend of profit that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one.  - 日本法令外国語訳データベースシステム

三　法第二条第一項第一号の二に規定する非居住者又は外国法人　当該非居住者又は外国法人が支払を受ける当該利益の分配の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額例文帳に追加

(iii) A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation: The amount obtained by dividing the amount of the distribution of profit that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one.  - 日本法令外国語訳データベースシステム

三　法第二条第一項第一号の二に規定する非居住者又は外国法人　当該非居住者又は外国法人が支払を受ける当該収益の分配の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額例文帳に追加

(iii) A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation: The amount obtained by dividing the amount of the distribution of proceeds that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one.  - 日本法令外国語訳データベースシステム

第二十五条の三十四　法第四十条の十一第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下この項及び次項において「特定外国法人」という。）に係る控除未済課税済配当等の額（次項の規定により特殊関係株主等である居住者に係る特定外国法人又は当該居住者に係る外国関係法人につき同条第一項各号に掲げる事実が生じた場合における同項各号に定める金額につき第二十五条の二十三第二項から第四項までの規定の例により計算するときの同項に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人（法第四十条の十一第一項の居住者に係る特定外国法人に該当するものを除く。）とする。例文帳に追加

Article 25-34 (1) The affiliated foreign corporation prescribed in Article 40-11(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign corporations which hold the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 40-11(1) of the Act (hereinafter referred to as a "specified foreign corporation" in this paragraph and the next paragraph) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 25-23(2) to (4) obtained by calculating the amount prescribed in items of Article 40-11(1) of the Act, pursuant to the provisions of Article 25-23(2) to (4), where an event listed in the items of Article 40-11(1) of the Act has occurred with regard to a specified foreign corporation related to a resident who is a specially-related shareholder, etc. or an affiliated foreign corporation related to the said resident, pursuant to the provisions of the next paragraph) (such affiliated foreign corporation shall exclude those falling under the category of a specified foreign corporation related to a resident set forth in Article 40-11(1) of the Act).  - 日本法令外国語訳データベースシステム

一　外国関係会社　外国法人で、その発行済株式又は出資（その有する自己の株式等を除く。）の総数又は総額のうちに居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号及び第六号において同じ。）及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。以下この号において同じ。）が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合（当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合）が百分の五十を超えるものをいう。例文帳に追加

(i) Foreign affiliated company: A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item and item (vi)), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent:  - 日本法令外国語訳データベースシステム

２８　法第六十六条の五第四項第九号に規定する政令で定める国内源泉所得は、非居住者にあつては同号の非居住者が所得税法第百六十四条第一項第一号から第三号までに掲げる非居住者のいずれに該当するかに応じ当該非居住者のこれらの規定に定める国内源泉所得（租税条約（第一条の三第一項第二号に規定する租税条約をいう。以下この項において同じ。）の規定により所得税が軽減され、又は免除される所得を除く。）とし、外国法人にあつては法第六十六条の五第四項第九号の外国法人が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ当該外国法人のこれらの規定に定める国内源泉所得（租税条約の規定により法人税が軽減され、又は免除される所得を除く。）とする。例文帳に追加

(28) The domestic source income specified by a Cabinet Order prescribed in Article 66-5(4)(ix) of the Act for a nonresident shall be the domestic source income of a nonresident set forth in the said item as specified in Article 164(1)(i) to (iii) of the Income Tax Act, in accordance with the category of the said nonresident listed in the said items (excluding the income for which income tax shall be reduced or exempted pursuant to the provisions of a tax convention (meaning a tax convention prescribed in Article 1-3(1)(ii); hereinafter the same shall apply in this paragraph)); and the domestic source income specified by a Cabinet Order prescribed in Article 66-5(4)(ix) of the Act for a foreign corporation shall be the domestic source income of a foreign corporation set forth in Article 66-5(4)(ix) of the Act as specified in Article 164(1)(i) to (iii) of the Corporation Tax Act, in accordance with the category of the said foreign corporation listed in the said items (excluding the income for which corporation tax shall be reduced or exempted pursuant to the provisions of a tax convention).  - 日本法令外国語訳データベースシステム

三　前二号に掲げるもののほか、当該居住者との間において役員の派遣、長期にわたる原材料の供給その他の財務省令で定める永続的な関係がある外国法人の発行に係る証券の取得又は当該外国法人に対する金銭の貸付け例文帳に追加

(iii) In addition to what is listed in the preceding two items, acquisition of securities issued by the foreign corporation, which has a permanent relationship with the resident through dispatch of officers, long-lasting supply of raw materials or others specified by the Ordinance of the Ministry of Finance, or loan of money to the foreign corporation  - 日本法令外国語訳データベースシステム

九　課税対象所得　第二条第一項第一号の二に規定する居住者にあつては各年分の各種所得（所得税法第二条第一項第二十一号に規定する各種所得をいう。）をいい、内国法人にあつては各事業年度の所得（法人税法第百二条第一項の規定による申告書を提出すべき法人の清算中の各事業年度の所得を含む。）若しくは各連結事業年度の連結所得又は清算所得をいい、非居住者又は外国法人にあつては所得税法第百六十四条第一項第一号から第三号までに掲げる非居住者又は法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ当該非居住者又は外国法人のこれらの規定に定める国内源泉所得のうち政令で定めるものをいう。例文帳に追加

(ix) Taxable income: [In the case of a resident prescribed in Article 2(1)(i)-2] each type of income (meaning each type of income prescribed in Article 2(1)(xxi) of the Income Tax Act) for each year; [in the case of a domestic corporation] income for each business year (including the income of a corporation, which should file a return pursuant to the provision of Article 102(1) of the Corporation Tax Act, for each business year when liquidation is in progress) or consolidated income for each consolidated business year, or liquidation income; [in the case of a nonresident or foreign corporation] domestic source income specified in the relevant provision for the category of nonresident listed in Article 164(1)(i) to (iii) of the Income Tax Act corresponding to the said nonresident or the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign corporation, which is specified by a Cabinet Order  - 日本法令外国語訳データベースシステム

四　直接及び間接保有の株式等の数　居住者又は内国法人が直接に有する外国法人の株式の数又は出資の金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式の数又は出資の金額の合計数又は合計額をいう。例文帳に追加

(iv) Number of shares, etc. held through direct and/or indirect ownership: The sum of the number of shares of or amount of capital contributions to a foreign corporation held directly by a resident or domestic corporation and the number of shares of or amount of capital contributions to the said foreign corporation specified by a Cabinet Order as being held indirectly by the said individual or domestic corporation via another foreign corporation  - 日本法令外国語訳データベースシステム

四　直接及び間接保有の株式等の数　第二条第一項第一号の二に規定する居住者又は内国法人が直接に有する外国法人の株式の数又は出資の金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式の数又は出資の金額の合計数又は合計額をいう。例文帳に追加

(iv) Number of shares, etc. held through direct and/or indirect ownership: The sum of the number of shares of or amount of capital contributions to a foreign corporation held directly by a resident prescribed in Article 2(1)(i)-2 or domestic corporation and the number of shares of or amount of capital contributions to the said foreign corporation specified by a Cabinet Order as being held indirectly by the said individual or domestic corporation via another foreign corporation  - 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

一　非居住者又は外国法人（次号に掲げる者を除く。）　その者が振替記載等を受けていた振替国債（その利子につき法第五条の二第一項の規定の適用があるものに限る。）例文帳に追加

i) Nonresident or foreign corporation (excluding those listed in the next item): The book-entry transfer national government bonds for which the nonresident or foreign corporation made entries or records under the book-entry transfer system (limited to those subject to the provisions of Article 5-2(1) of the Act in terms of interest thereon  - 日本法令外国語訳データベースシステム

一　非居住者又は外国法人（次号に掲げる者を除く。）　その者が振替記載等を受けていた振替地方債（その利子につき法第五条の二第一項の規定の適用があるものに限る。）例文帳に追加

i) Nonresident or foreign corporation (excluding those listed in the next item): The book-entry transfer local government bonds for which the nonresident or foreign corporation made entries or records under the book-entry transfer system (limited to those subject to the provisions of Article 5-2(1) of the Act in terms of interest thereon  - 日本法令外国語訳データベースシステム

２　第三百五条第二項及び第三項（外国法人が課税の特例の適用を受けるための手続等）の規定は、非居住者に係る法第二百十四条第一項の証明書について準用する。例文帳に追加

(2) The provisions of Article 305(2) and (3) (Procedures Required Where Foreign Corporations Seek the Application of the Special Provisions for Taxation) shall apply mutatis mutandis to the certificate set forth in Article 214(1) of the Act for a nonresident.  - 日本法令外国語訳データベースシステム

本法の管轄する産業財産は，現住所又は選定居住地をアルゼンチン共和国に有する国民又は外国人である自然人又は法人が取得することができる。例文帳に追加

The industrial property titles governed by this Law may be acquired by national or foreign natural persons or legal entities having their true or elected domicile in the country.  - 特許庁

３　法第百三十八条第六号の規定の適用については、内国法人又は居住者の業務の用に供される船舶又は航空機の購入のためにその内国法人又は居住者に対して提供された貸付金は、同号の規定に該当する貸付金とし、外国法人又は所得税法第二条第一項第五号（定義）に規定する非居住者（以下この章において「非居住者」という。）の業務の用に供される船舶又は航空機の購入のためにその外国法人又は非居住者に対して提供された貸付金は、法第百三十八条第六号の規定に該当する貸付金以外の貸付金とする。例文帳に追加

(3) With regard to the application of the provisions of Article 138(vi) of the Act, loans provided for a domestic corporation or a resident for the purpose of purchasing a vessel or aircraft to be used for the operations by the said domestic corporation or the said resident shall be treated as loans falling under the provisions of the said item, and loans provided for a foreign corporation or a nonresident prescribed in Article 2(1)(v) (Definitions) of the Income Tax Act (hereinafter referred to as a "nonresident" in this Chapter) for the purpose of purchasing a vessel or an aircraft to be used for the operations by the said foreign corporation or the said nonresident shall be treated as loans other than those falling under the provisions of Article 138(vi) of the Act.  - 日本法令外国語訳データベースシステム