「所得額」に関連した英語例文の一覧と使い方(8ページ目) - Weblio英語例文検索

所得の金額（租税特別措置法第六十八条の三の三第一項（特定投資信託に係る受託法人の課税の特例）の規定の適用を受ける同項に規定する特定投資信託に係る法第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人（第三項において「特定投資信託に係る受託法人」という。）にあつては、租税特別措置法第六十八条の三の三第一項の規定を適用しないで計算した所得の金額）につき法第六十六条第一項（各事業年度の所得に対する法人税の税率）の規定を適用し、かつ、例文帳に追加

the amount obtained by multiplying the amount of corporation tax (excluding the amount of additions to tax) when calculated by applying the provisions of Article 66(1) (Tax Rates for Corporation Tax on Income for Relevant Business Year) of the Act and without applying  - 日本法令外国語訳データベースシステム

３　外国法人がその引き受けた集団投資信託（第百七十六条第三項に規定する集団投資信託をいう。以下この条において同じ。）の信託財産について納付した所得税（外国の法令により課される所得税に相当する税で同項に規定する政令で定めるものを含む。次項において同じ。）の額は、政令で定めるところにより、当該集団投資信託の収益の分配に係る所得税の額から控除する。例文帳に追加

(3) The amount of income tax paid by a foreign corporation with respect to the trust property under a group investment trust (meaning a group investment trust prescribed in Article 176(3); hereinafter the same shall apply in this Article) for which the corporation has accepted the position of trustee (including any other tax imposed under foreign laws or regulations that is equivalent to income tax and specified by a Cabinet Order prescribed in the said paragraph; the same shall apply in the next paragraph) shall, pursuant to the provision of a Cabinet Order, be deducted from the amount of income tax on the distribution of profit from the said group investment trust.  - 日本法令外国語訳データベースシステム

ただし、控除の額は、日本国の租税の額のうち当該所得に対応する部分を超えないものとする。(b)英国において取得される所得が、英国の居住者である法人により、その議決権のある株式の二十五パーセント以上を配当の支払義務が確定する日に先立つ六箇月の期間を通じて所有する日本国の居住者である法人に対して支払われる配当である場合には、日本国の租税からの控除を行うに当たり、当該配当を支払う法人によりその所得について納付される英国の租税を考慮に入れるものとする。例文帳に追加

The amount of credit, however, shall not exceed that part of the Japanese tax which is appropriate to that income; (b) Where the income derived from the United Kingdom is dividends paid by a company which is a resident of the United Kingdom to a company which is a resident of Japan and which has owned at least 25 per cent of the voting shares issued by the company paying the dividends during the period of six months immediately before the day when the obligation to pay dividends is confirmed, the credit shall take into account the United Kingdom tax payable by the company paying the dividends in respect of its income.  - 財務省

ただし、当該租税は、当該恒久的施設に帰せられる利得及び第六条又は第十三条１若しくは２の規定に従い当該他方の締約国において租税を課される所得のうち、これらの利得又は所得に係る活動が法律上独立した団体により行われたとしたならば支払われたとみられる配当の額に相当する所得の額に該当する部分についてのみ課することができる。例文帳に追加

Such tax, however, may be imposed on only the portion of the profits of the company attributable to the permanent establishment and the portion of the income referred to in the preceding provisions of this paragraph that is subject to tax under Article 6 or under paragraph 1 or 2 of Article 13 that represents the amount of such income that is equivalent to the amount of dividends that would have been paid if such activities had been conducted in a separate legal entity.  - 財務省

日本国以外の国において納付される租税を日本国の租税から控除することに関する日本国の法令の規及びの規定の適用上、日本国の居住者が受益者である所得であってこの条約に従ってポルトガル 定に従い、日本国の居住者がこの条約に従ってポルトガルにおいて租税を課される所得をポルトガル内において取得する場合には、当該所得について納付されるポルトガルの租税の額は、当該居住者に対して課される日本国の租税の額から控除する。例文帳に追加

Subject to the provisions of the laws of Japan regarding the allowance as a credit against Japanese tax of tax payable in any country other than Japan, where a resident of Japan derives income from Portugal which may be taxed in Portugal in accordance with the provisions of this Convention, the amount of Portuguese tax payable in respect of that income shall bellowed as a credit against the Japanese tax imposed on that resident.  - 財務省

８　その特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けた居住者がその適用を受けた年分の翌年分以後の各年分において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第二項の規定の適用を受けようとする場合又はその特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき同項の規定の適用を受けた居住者がその適用を受けた年分の翌年分以後の各年分において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けようとする場合には、あらかじめ納税地の所轄税務署長の承認を受けなければならない。例文帳に追加

(8) Where a resident, who was subject to the provisions of paragraph (1) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (2) for calculating the amount of income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year in years following the one to which the provisions of paragraph (1) have been applied, or where a resident, who was subject to the provisions of paragraph (2) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (1) for calculating the amount of income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year in years following the one to which the provisions of paragraph (2) have been applied, he/she shall receive approval from the competent district director having jurisdiction over his/her place for tax payment, in advance.  - 日本法令外国語訳データベースシステム

８　その特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けた内国法人がその適用を受けた事業年度後の事業年度において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第二項の規定の適用を受けようとする場合又はその特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき同項の規定の適用を受けた内国法人がその適用を受けた事業年度後の事業年度において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けようとする場合には、あらかじめ納税地の所轄税務署長の承認を受けなければならない。例文帳に追加

(8) Where a domestic corporation, which was subject to the provisions of paragraph (1) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (2) for calculating the amount of income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year in business years following the one to which the provisions of paragraph (1) have been applied; or where a domestic corporation, which was subject to the provisions of paragraph (2) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (1) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year in business years following the one to which the provisions of paragraph (2) have been applied, it shall receive approval from the competent district director having jurisdiction over its place for tax payment, in advance.  - 日本法令外国語訳データベースシステム

８　その特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けた連結法人がその適用を受けた連結事業年度後の連結事業年度において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第二項の規定の適用を受けようとする場合又はその特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき同項の規定の適用を受けた連結法人がその適用を受けた連結事業年度後の連結事業年度において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けようとする場合には、あらかじめ連結親法人の納税地の所轄税務署長の承認を受けなければならない。例文帳に追加

(8) Where a consolidated corporation, which was subject to the provisions of paragraph (1) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (2) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year in consolidated business years following the one to which the provisions of paragraph (1) have been applied; or where a consolidated corporation, which was subject to the provisions of paragraph (2) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (1) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year in consolidated business years following the one to which the provisions of paragraph (2) have been applied, it shall receive approval from the competent district director having jurisdiction over the consolidated parent corporation's place for tax payment, in advance.  - 日本法令外国語訳データベースシステム

２　前項の規定による申告書の提出があつた場合には、税務署長は、同項第三号に掲げる金額に相当する所得税を還付する。例文帳に追加

(2) Where a return form has been filed pursuant to the provision of the preceding paragraph, the district director shall refund income tax equivalent to the amount listed in item (iii) of the said paragraph.  - 日本法令外国語訳データベースシステム

第百四十四条（外国法人に対する準用）において準用する第六十八条第三項及び第四項（所得税額の控除）中「確定申告書」とあるのは「中間申告書」例文帳に追加

In Article 68(3) and (4) (Credit for Income Tax) as applied mutatis mutandis pursuant to Article 144 (Application Mutatis Mutandis to Foreign Corporations), the term "final return form" shall be deemed to be replaced with "interim return form"  - 日本法令外国語訳データベースシステム

1983年2月の新幹線定期乗車券販売開始をきっかけに、新幹線通勤定期券を支給する企業の増加、さらに企業が支給する通勤定期券代の所得税非課税限度額の引き上げがそれに輪をかけた。例文帳に追加

Starting with selling commuter passes for Shinkansen in February 1983, the number of companies offering commuter passes for Shinkansen increased, and in addition, the limit of nontaxable income for commuter passes given by companies was raised, accelerating this trend.  - Wikipedia日英京都関連文書対訳コーパス

この場合には、当該その他の所得の額のうちその超過する部分に対しては、この条約の他の規定に妥当な考慮を払つた上で、各締約国の法令に従つて租税を課することができる。例文帳に追加

In such case, the excess part of the other income shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.  - 財務省

この場合には、当該その他の所得の額のうち当該超過分に対しては、この条約の他の規定に妥当な考慮を払った上、各締約国の法令に従って租税を課することができる。例文帳に追加

In such case, the excess part of the other income shall remain taxable according to the laws of each Contracting State, due regard being had to the other applicable provisions of this Convention  - 財務省

この場合には、当該その他の所得の額のうちその超過する部分に対しては、この条約の他の規定に妥当な考慮を払った上で、各締約国の法令に従って租税を課することができる。例文帳に追加

In such case, the excess part of the other income shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.  - 財務省

ロンドン・サミットで合意された、IMFの金売却益を活用した低所得国向け譲許的融資の能力とその利用限度額の倍増といった点につき、進展が見られることを歓迎します。例文帳に追加

We welcome the progress that is being made in both the doubling of the Fund's concessional lending capacity for low-income countries and the doubling of access limits by utilizing additional proceeds from the sale of the Fund’s gold, as agreed during the London Summit.  - 財務省

特定の品目（例としては、定額所得インストルメントのような品目）のオークションベース取引の取引管理を実行するデータ処理システムを提供すること。例文帳に追加

To provide a data processing system for executing a transaction management of an auction base transaction of a specific item (for example, such an item as a flat-rate income instrument). - 特許庁

日本の児童手当には所得制限があるが、スウェーデンでは、全ての16歳未満の子供を持つ親は、子供１人当たり月額950クローナの児童手当を受け取ることができ、更に多子の場合は加算が受けられる。例文帳に追加

Income restrictions are imposed on the Japanese child allowance system, but in Sweden all parents with children under age 16 are entitled to receive a monthly child allowance benefit of 950 kronas per child, and an additional amount may be received when they have more than one child. - 経済産業省

当期の事業年度に生じた欠損金については、一定期間内に限り、翌期以降の事業年度の所得金額から繰越欠損金として控除することができる。例文帳に追加

Loss arising in the current business year may be deducted as a loss carryforward from the amount of income in the following and subsequent business years (for not more than a certain period).  - 経済産業省

小売販売額の減少の背景には、近年の可処分所得の低迷などを背景とする消費支出全体の低迷とモノからサービスへの消費構造の変化があると考えられる（付注2-3-8図）。例文帳に追加

Behind the decline in retail sales appear to be the slump in consumption expenditure overall due to factors such as the stagnation of disposable income in recent years, and the shift in consumption patterns from physical goods to services (Appended Note 2-3-8). - 経済産業省

外国から得た利子・配当や賃金等と、外国へ支払った分との差額である所得収支は、2005年以降貿易収支を上回るかたちで推移している。例文帳に追加

The income balance, which represents a gap between interests, dividends, or wages receivable from foreign nations and those payable to foreign nations, has been exceeding the trade balance since 2005.  - 経済産業省

これらのことから、輸出の減少額と同じだけ所得収支が増加し、経常収支では変化が見えないとしても、国内経済にもたらされる「波及効果」は減少することになる。例文帳に追加

It follows from this that “spillovers” caused to the domestic economy would decrease even if income balance increases by the same amount as a decrease in exports, and no change is observed in current account balance. - 経済産業省

近年、我が国企業の国際展開の拡大等を背景として、我が国税務当局による移転価格税制に基づく課税件数及び課税所得金額が増加傾向にある（第4-4-14図）。例文帳に追加

In recent years, in a background of increased international expansion of Japanese companies, the number of transactions taxed and amount of taxable income based on the transfer pricing tax system by Japan’s tax authorities is in an increasing trend (Figure 4-4-14). - 経済産業省

このように重要性が高まる所得収支の内訳を見ると、証券投資収益が最も大きいが、近年直接投資収益の受取額が大きく増加していることが特徴として浮かび上がる（第2-2-4図）。例文帳に追加

The breakup of the income account, which is considered to be more important than ever, clearly shows that direct investment income has been increasing in recent years, with the portfolio investment income constituting the largest share (see Figure 2-2-4). - 経済産業省

我が国はこれまでの経常収支黒字を背景に多額の対外純資産を蓄積してきており、そこからの収益に当たる所得収支は徐々に拡大してきている。例文帳に追加

Japan has long accumulated a large amount of net external assets with the background of the current account surplus, therefore the income surplus, or revenue, is gradually expanding. - 経済産業省

一人当たり所得収支額については英国の838.8ドル（2005年速報値）をわずかに下回るものの、米国の5.3ドル（2005年速報値）を大きく上回り、807.3ドル（2005年）となっている。例文帳に追加

Looking at the value of per capita income balance, Japan’s value is $807.36 (2005), which is slightly lower than $838.86 (preliminary estimates for 2005) in the UK, but greatly exceeding $5.36 (preliminary estimates for 2005) in the US. - 経済産業省

2005年には本国投資法により資金が米国内に流入したが、2006年以降は再び留保される額が増加しており、2011 年は直接投資による所得受取の 73%が海外に留保された。例文帳に追加

Money flew into the U.S. owing to the Homeland Investment Act in 2005. But, after 2006, overseas reservation has been increasing again, and in 2011, 73% of income from direct investment was reserved overseas. - 経済産業省

米国は対外純負債国であるにもかかわらず、所得収支は黒字（インカムゲイン）であり、さらに、先行研究によれば、資産価値の上昇による巨額の利益（キャピタルゲイン）を得ている。例文帳に追加

Though the United States of America is a pure foreign debtor country, the income balance (income gain) is in the black, and furthermore, according to the preceding study, the country gains a large amount of profit (capital gain) by the rise in property value. - 経済産業省

なお、中国政府の研究機関が行った調査によると、中国人が深刻だと考えている社会問題として、拡大する所得格差に加え、高額な医療費、就業・失業問題なども挙げられている（第1-3-47表）。例文帳に追加

According to a survey carried out by a research institute of the Chinese government, social problems that Chinese people consider to be serious include, in addition to the expanding income disparities, the high medical expenses and problems with employment and unemployment (Table 1-3-47). - 経済産業省

以上のような所得向上による個人向けサービスや事業所向けサービスに対する需要の拡大を背景として、東アジア各国の実質 GDP 総額の成長とともに、サービス産業も大幅に成長している（コラム第8-3図）。例文帳に追加

As mentioned above, due to the expanded demand for both services to business and individuals caused by the increase in income growth, the real total GDP of East Asian countries is growing along with their service industries (Column Figure 8-3). - 経済産業省

具体的には、現行の外国税額控除方式から国外所得免除方式への移行を視野に入れた国際租税制度の見直しが必要である（第4-4-21表）。例文帳に追加

In particular, the international taxation system has to be reviewed in view of replacing the current foreign tax credit system with the extraterritorial income exclusion system (see Table 4-4-21). - 経済産業省

県民所得に占める年金総額の割合は、全国計で1996（平成8）年度の6.3％から2005（平成17）年度の10.1％へと大きくなっており、地域における高齢者の生活に果たす年金の役割は増大している（図表1－4－5）。例文帳に追加

The national average of the total pension amount as a percentage of prefectural income increased significantly from 6.3% in 1996 to 10.1% in FY 2005, indicating an increased role of pensions in the alderfly's regional life (Chart 1-4-5). - 厚生労働省

２ １に規定する者は、当該者へのオーストラリアの法令による給付の額がオーストラリアの法令により比例配分される期間についてのみ、１に規定する所得の評価を受ける権利を有する。例文帳に追加

2. A person referred to in paragraph 1 of this Article shall be entitled to receive the assessment of income described in that paragraph only for any period during which the rate of that person's benefit under the legislation of Australia is proportionalised under the legislation of Australia. - 厚生労働省

国と地方（都道府県市町村）の負担割合を、２ ： １ とし、被用者の３歳未満（所得制限額未満）については７／１５を事業主の負担とする。例文帳に追加

The ratio of costs borne by the national and local governments (at prefectural and municipal levels) is 2 to 1. In the case of employees, employers bear 7/15 of the cost for under 3 years old (for persons below the income cap) . - 厚生労働省

そこでは極めて少額の財産以上の財産を所有することや、手作業で稼ぐ以外の所得があることは、多数者の目からは破廉恥なことになるのです。例文帳に追加

and it may become infamous in the eyes of the majority to possess more property than some very small amount, or any income not earned by manual labour.  - John Stuart Mill『自由について』

第七十一条　令第二百九十七条第一項（退職所得の選択課税による還付）に規定する財務省令で定める事項は、その年中に支払を受ける法第百七十一条（退職所得についての選択課税）に規定する退職手当等で法第二百十二条第一項（源泉徴収義務）の規定により所得税を徴収されたものの支払者ごとの内訳、その支払の日及び場所、その徴収された所得税の額並びにその支払者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地とする。例文帳に追加

Article 71 (1) Matters specified by Ordinance of the Ministry of Finance prescribed in Article 297, paragraph (1) (Refund Due to Taxation on Retirement Income at the Taxpayer's Election) of the Order shall be the breakdown by defrayer of the amount of retirement allowance, etc. prescribed in Article 171 (Taxation on Retirement Income at the Taxpayer's Election) of the Act to be received within the year, for which income tax has been collected pursuant to the provisions of Article 212, paragraph (1) (Withholding Liability) of the Act, the day and place of the payment, the amount of the collected income tax, the name of defrayers, and their domicile or residence or the location of the head office or principal office.  - 日本法令外国語訳データベースシステム

５　内国法人がその内国法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十六条の七第一項の規定の適用を受けた場合において、その適用を受けた事業年度（以下この項において「適用事業年度」という。）後の事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその内国法人が納付する控除対象外国法人税の額とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。例文帳に追加

(5) In the case where a domestic corporation was subject to the provisions of Article 66-7(1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary company, etc. related to the domestic corporation, when the said amount of foreign corporation tax was reduced in a business year after the business year subject to the provisions of the said paragraph (hereinafter referred to as the "applicable business year" in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of the said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation, pursuant to the provisions of paragraph (1) of the said Article, as on the day of the reduction of the said foreign corporation tax:  - 日本法令外国語訳データベースシステム

５　連結法人がその連結法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十八条の九十一第一項の規定の適用を受けた場合において、その適用を受けた連結事業年度（以下この項において「適用連結事業年度」という。）後の連結事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその連結法人が納付する個別控除対象外国法人税の額とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。例文帳に追加

(5) In the case where a consolidated corporation was subject to the provisions of Article 68-91(1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary company, etc. related to the consolidated corporation, when the said amount of foreign corporation tax was reduced in a consolidated business year after the consolidated business year subject to the provisions of the said paragraph (hereinafter referred to as the "applicable consolidated business year" in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of the said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation, pursuant to the provisions of paragraph (1) of the said Article, as on the day of the reduction of the said foreign corporation tax:  - 日本法令外国語訳データベースシステム

第三百三十四条　法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により所得税の徴収が行われたものとみなされる給与又は報酬の金額は、法第百六十一条第二号（国内源泉所得）に規定する事業を国内において行う者の当該国内において行う事業につき支払を受けた同号に掲げる対価の総額が当該国内において行う事業のために人的役務の提供をする各非居住者に対しその人的役務の提供につき支払うべき同条第八号イ又はハに掲げる給与又は報酬の金額の合計額に満たなかつた場合には、当該対価の総額に、当該合計額のうちに当該各非居住者に対し支払うべき当該給与又は報酬の金額の占める割合を乗じて計算した金額とする。例文帳に追加

Article 334 The amount of pay or remuneration for which income tax is deemed to have been collected pursuant to the provision of Article 215 (Special Provisions for Withholding at Source of Pay, etc. for Provision of Personal Services by Nonresidents) of the Act shall, if the total amount of the consideration listed in Article 161(ii) (Domestic Source Income) of the Act that a person who conducts a business prescribed in Article 161(ii) of the Act in Japan has received with regard to the said business conducted in Japan does not reach the sum of the amounts of pay or remuneration listed in Article 161 (viii)(a) or (c) of the Act to be paid to individual nonresidents who provide personal services for the said business conducted in Japan with regard to their provision of personal services, be the amount calculated by multiplying the said total amount of consideration by the ratio of the amount of pay or remuneration to be paid to the respective nonresident to the said sum of the amounts of pay or remuneration.  - 日本法令外国語訳データベースシステム

３　前条第一項各号に掲げる内国法人が同項の規定の適用に係る特定外国子会社等の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める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

(3) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

３　特殊関係株主等である内国法人が前条第一項の規定の適用に係る特定外国法人の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める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

(3) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

３　前条第一項各号に掲げる連結法人が同項の規定の適用に係る特定外国子会社等の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める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

(3) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the individually taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

３　特殊関係株主等である連結法人が前条第一項の規定の適用に係る特定外国法人の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める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

(3) Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the individually taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

１１　法第四十条の四第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国子会社等の事業に従事する当該特定外国子会社等の役員及び使用人に係る人件費の額の合計額（当該特定外国子会社等の各事業年度において前条第一項又は第二項の規定により計算した場合に算出される所得の金額又は欠損の金額の計算上損金の額に算入されるものに限る。）とする。例文帳に追加

(11) The amount of expenses specified by a Cabinet Order set forth in Article 40-4(1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of the said Article shall be the sum of personnel expenses for officers and employees of a specified foreign subsidiary company, etc. engaged in the business of the said specified foreign subsidiary company, etc. prescribed in paragraph (3) of the said Article (limited to the amount to be included in deductible expenses for calculating the amount of income or loss pursuant to the provisions of paragraph (1) or (2) of the preceding Article for the relevant business year of the said specified foreign subsidiary company, etc.).  - 日本法令外国語訳データベースシステム

一　法第六十八条の八十八第六項の連結法人及び当該連結法人の同項の国外関連取引に係る国外関連者（同条第一項に規定する国外関連者をいう。）の属する企業集団の財産及び損益の状況を連結して記載した計算書類による当該国外関連取引が行われた日を含む事業年度又はこれに準ずる期間の当該国外関連取引に係る事業に係る所得（当該計算書類において当該事業に係る所得が他の事業に係る所得と区分されていない場合には、当該事業を含む事業に係る所得とする。以下この号において同じ。）が、これらの者が支出した当該国外関連取引に係る事業に係る費用の額、使用した固定資産の価額（当該計算書類において当該事業に係る費用の額又は固定資産の価額が他の事業に係る費用の額又は固定資産の価額と区分されていない場合には、当該事業を含む事業に係る費用の額又は固定資産の価額とする。）その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じてこれらの者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法例文帳に追加

(i) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount calculated by deeming that the income, which arises from a business pertaining to a foreign affiliated transaction set forth in Article 68-88(6) of the Act for the business year including the date on which the said foreign affiliated transaction was conducted, based on financial statements containing the consolidated status of property and profits and losses of a corporate group which includes the said consolidated corporation and a foreign affiliated person (meaning a foreign affiliated person prescribed in paragraph (1) of the said Article) pertaining to the said foreign affiliated transaction conducted by the said consolidated corporation (where the income arising from the said business is not recorded separately from the income arising from other businesses in the said financial statements, the income arising from businesses including the said business; hereinafter the same shall apply in this item), or for any other period equivalent thereto, is to be attributed to such persons, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting the said foreign affiliated transaction (where the amount of expenses or the value of fixed assets spent or used for the said business is not recorded separately from the amount of expenses or the value of fixed assets spent or used for other businesses in the said financial statements, the amount of expenses or the value of fixed assets spent or used for businesses including the said business) or any other levels of such persons' contribution to the said income  - 日本法令外国語訳データベースシステム

３　法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の同項の規定により益金の額に算入された金額は、法人税法第八十一条の十三第二項及び第四項の規定の適用については、これらの規定に規定する連結所得等の金額に含まれないものとする。例文帳に追加

(3) The amount included in the gross profits of a consolidated corporation subject to the provisions of Article 68-90(1) of the Act, pursuant to the provisions of the said paragraph, shall not be included in the amount of consolidated income, etc. prescribed in the provisions of Article 81-13(2) and (4) of the Corporation Tax Act for applying these provisions.  - 日本法令外国語訳データベースシステム