「株式配当金」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

二十五　配当財産　株式会社が剰余金の配当をする場合における配当する財産をいう。例文帳に追加

(xxv) "Dividend Property" means the property to be distributed in cases where a Stock Company pays the Dividend of Surplus;  - 日本法令外国語訳データベースシステム

株式に配当金などを取得する権利のつけられていること例文帳に追加

financial stocks that come with a right to receive new future issues of stock  - EDR日英対訳辞書

九　株券　株式に係る剰余金の配当等の内容例文帳に追加

(ix) share certificates: the details of the Payment of Dividend of Surplus, etc. Pertaining to Shares;  - 日本法令外国語訳データベースシステム

ロ　剰余金の配当（配当財産が吸収分割承継株式会社の株式のみであるものに限る。）例文帳に追加

(b) payment of dividends of surplus (limited to the case where the Dividend Property is only the shares of the Succeeding Stock Company in Absorption-type Company Split).  - 日本法令外国語訳データベースシステム

ロ　剰余金の配当（配当財産が新設分割設立株式会社の株式のみであるものに限る。）例文帳に追加

(b) payment of dividends of surplus (limited to the case where the Dividend Property is only shares of the Stock Company Incorporated through Incorporation-type Company Split).  - 日本法令外国語訳データベースシステム

第四百五十三条　株式会社は、その株主（当該株式会社を除く。）に対し、剰余金の配当をすることができる。例文帳に追加

Article 453 A Stock Company may distribute dividends of surplus to its shareholders (excluding such Stock Company).  - 日本法令外国語訳データベースシステム

ロ　新株予約権の行使により発行され、又は移転される株式一株の発行価額並びに株式に係る剰余金の配当、残余財産の分配、株式の買受け及び議決権を行使することができる事項（以下この項において「株式に係る剰余金の配当等」という。）の内容例文帳に追加

(b) the issue value for one share which is to be issued or transferred upon the exercise of share options, as well as the details of the payment of the dividend of surplus, distribution of residual assets, purchase of shares, and matters for which the voting rights may be exercised, in relation to shares (hereinafter collectively referred to as the "Payment of Dividend of Surplus, etc. Pertaining to Shares" in this paragraph);  - 日本法令外国語訳データベースシステム

株式配当の支払い処理をコンピュータシステムによって管理し、行程を自動化することによって、正確且つ迅速に株式の配当金を顧客に支払うことができる配当金支払管理システムを提供する。例文帳に追加

To provide a dividend payment management system capable of accurately and promptly paying a customer a stock dividend by managing the process of stock dividend payment using a computer system for the automation of processes. - 特許庁

株主優待と配当金は株式投資のあくまでも参考程度に留めておくべきだ。例文帳に追加

Special benefits for shareholders and dividends should only be kept in mind as reference in regard to stock investments .  - Weblioビジネス英語例文

二　その株式の株主が継続して五年間剰余金の配当を受領しなかったもの例文帳に追加

(ii) That the shareholders of such shares have not received dividends of surplus for consecutive five years.  - 日本法令外国語訳データベースシステム

十三　種類株式発行会社　剰余金の配当その他の第百八条第一項各号に掲げる事項について内容の異なる二以上の種類の株式を発行する株式会社をいう。例文帳に追加

(xiii) "Corporation with Class Shares" means any Business Corporation which issues two or more classes of shares with different features as to the matters listed in the items of Article 108(1), including, but not limited to, the Dividend of Surplus;  - 日本法令外国語訳データベースシステム

第四百五十六条　第四百五十四条第四項第二号の数（以下この条において「基準株式数」という。）を定めた場合には、株式会社は、基準株式数に満たない数の株式（以下この条において「基準未満株式」という。）を有する株主に対し、前条第二項後段の規定の例により基準株式数の株式を有する株主が割当てを受けた配当財産の価額として定めた額に当該基準未満株式の数の基準株式数に対する割合を乗じて得た額に相当する金銭を支払わなければならない。例文帳に追加

Article 456 In cases where the number referred to in item (ii) of Article 454(4) (hereinafter in this article referred to as "Minimum Number of Shares") is prescribed, a Stock Company shall pay to shareholders having shares in a number less than the Minimum Number of Shares (hereinafter in this article referred to as "Disqualified Shares") monies equivalent to the amount obtained by multiplying the amount prescribed as the value of the Dividend Property assigned to shareholders having shares in the Minimum Number of Shares in accordance with the applicable provisions of the second sentence of paragraph (2) of the preceding article by the ratio of the number of such Disqualified Shares to the Minimum Number of Shares.  - 日本法令外国語訳データベースシステム

この適用基準比率に従って、トラッキングストックの配当金算出、子会社普通株式への交換株式数算出など各種トラッキングストックを利用した金融サービス処理を行うことできる。例文帳に追加

According to the application reference rate, the financial service processings utilizing the various kinds of the tracking stock such as the dividend calculation of the tracking stock and exchange stock number calculation to the subsidiary company normal stock are performed. - 特許庁

２　前項に規定する場合において、剰余金の配当について内容の異なる二以上の種類の株式を発行しているときは、株式会社は、当該種類の株式の内容に応じ、同項第二号に掲げる事項として、次に掲げる事項を定めることができる。例文帳に追加

(2) In the cases provided for in the preceding paragraph, if a Stock Company issues two or more classes of shares with different features as to dividends of surplus, the Stock Company may decide the following matters as the matters listed in item (ii) of that paragraph in accordance with the features of such classes of shares:  - 日本法令外国語訳データベースシステム

十　新株予約権証券　新株予約権の行使により発行され、又は移転される株式に係る剰余金の配当等の内容例文帳に追加

(x) share option certificates: the details of the Payment of Dividend of Surplus, etc. Pertaining to Shares which are to be issued or transferred upon the exercise of share options;  - 日本法令外国語訳データベースシステム

また、配当所得が少ないのは、家計の金融資産に占める株式、投資信託等リスク資産の割合が低いためであると考えられる。例文帳に追加

The low level of dividend income is attributed to a low ratio of risk assets, such as shares and investment trusts, in household financial assets. - 経済産業省

一　請求権勘案保有株式等　内国法人が直接に有する外国法人の株式等の数又は金額（当該外国法人が請求権の内容が異なる株式等を発行している場合には、当該外国法人の発行済株式等に、当該内国法人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数又は金額）及び請求権勘案間接保有株式等を合計した数又は金額をいう。例文帳に追加

(i) Shares, etc. for considering the claims held: The number or the amount adding together the number or the amount of the shares, etc. of a foreign corporation directly held by a domestic corporation (where the said foreign corporation has issued the shares, etc. in which different claims are vested, the number or the amount obtained by multiplying the issued shares, etc. of the said foreign corporation by the ratio of the amount of a dividend of surplus, etc. that the said domestic corporation can receive based on the said claims out of the total amount) and the shares, etc. for considering the claims indirectly held  - 日本法令外国語訳データベースシステム

一　請求権勘案保有株式等　連結法人が直接に有する外国法人の株式等の数又は金額（当該外国法人が請求権の内容が異なる株式等を発行している場合には、当該外国法人の発行済株式等に、当該連結法人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数又は金額）及び請求権勘案間接保有株式等を合計した数又は金額をいう。例文帳に追加

(i) The shares, etc. for considering the claims held: The number or the amount adding together the number or the amount of the shares, etc. of a foreign corporation directly held by a consolidated corporation (where the said foreign corporation holds the issued shares, etc. in which different claims are vested, the number or the amount obtained by multiplying the issued shares, etc. of the said foreign corporation by the ratio of the amount of a dividend of surplus, etc. that the said consolidated corporation can receive based on the said claims out of the total amount) and the shares, etc. for considering the claims indirectly held  - 日本法令外国語訳データベースシステム

一　請求権勘案保有株式等　居住者が直接に有する外国法人の株式等の数又は金額（当該外国法人が請求権の内容が異なる株式等を発行している場合には、当該外国法人の発行済株式等に、当該居住者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数）及び請求権勘案間接保有株式等を合計した数又は金額をいう。例文帳に追加

(i) The shares, etc. for considering the claims held: The number or the amount adding together the number or the amount of the shares, etc. of a foreign corporation directly held by a resident (where the said foreign corporation has issued the shares, etc. in which different claims are vested, the number obtained by multiplying the issued shares, etc. of the said foreign corporation by the ratio of the amount of a dividend of surplus, etc. that the said resident can receive based on the said claims out of the total amount) and the shares, etc. for considering the claims indirectly held  - 日本法令外国語訳データベースシステム

イ　分割型分割に係る法人税法第二条第十二号の二に規定する分割法人（以下この号において「分割法人」という。）の株主等に当該分割型分割に係る分割承継法人の株式（出資を含む。以下この号において同じ。）又は分割承継親法人の株式のいずれか一方の株式以外の資産（当該株主等に対する株式に係る剰余金の配当又は利益の配当として交付がされた同条第十二号の九に規定する分割対価資産以外の金銭その他の資産を除く。）が交付される分割型分割例文帳に追加

a) A split-off-type company split wherein a shareholder, etc. of the split corporation prescribed in Article 2(xii)-2 of the Corporation Tax Act (hereinafter referred to as the "split corporation" in this item) involved in the split-off type company split is provided with assets other than the shares (including capital contributions; hereinafter the same shall apply in this item) of the succeeding corporation in a company split or shares of the succeeding parent corporation in a company split involved in the said split-off-type company split (excluding money and other assets provided for the said shareholder, etc. as a dividend of surplus or dividend of profit pertaining to shares, except for assets as a consideration for a company split prescribed in Article 2(xii)-9 of the said Act  - 日本法令外国語訳データベースシステム

（２）　その本店所在地国以外の国又は地域に所在する法人から受ける配当等の額でその有する株式等（株式又は出資をいう。以下この節において同じ。）の数又は金額の当該法人の発行済株式又は出資（自己が有する自己の株式等を除く。）の総数又は総額（以下この節において「発行済株式等」という。）のうちに占める割合が当該本店所在地国の法令に定められた割合以上であることを要件として課税標準に含まれないこととされるもの例文帳に追加

2. The amount of a dividend, etc. to be received from a corporation located in a state or territory other than the state of the head office, which shall not be included in the foreign corporation tax base on condition that the ratio of the shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section) held by the affiliated foreign company out of the total number or total amount of the said corporation's issued shares or capital contributions (excluding its own shares held by the said corporation) (hereinafter referred to as the "issued shares, etc." in this Section) is not less than the ratio specified by the laws and regulations of the said state of the head office  - 日本法令外国語訳データベースシステム

４　剰余金の配当をする場合には、株式会社は、法務省令で定めるところにより、当該剰余金の配当により減少する剰余金の額に十分の一を乗じて得た額を資本準備金又は利益準備金（以下「準備金」と総称する。）として計上しなければならない。例文帳に追加

(4) If a Stock Company pays dividends of surplus, it shall record an amount equivalent to one tenth of the amount of the deduction from surplus as a result of the payment of such dividends of surplus as capital reserves or retained earnings reserves (hereinafter referred to as "Reserves"), pursuant to the provisions of the applicable Ordinance of the Ministry of Justice.  - 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。）　その有する当該外国関係会社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当該外国関係会社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 amount of dividend of surplus, etc. based on the claim for the said affiliated foreign company held by the resident through direct and/or indirect ownership to the total amount of dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of the said affiliated foreign company  - 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

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

上場株式等の配当所得及び譲渡所得については、厳しい経済金融情勢に鑑み、金融市場を活性化させる観点から、平成 23年末まで税率が20％から10％に軽減されている。例文帳に追加

For dividend income and capital gains on listed shares, etc., considering the severe economic and financial situation, in order to stimulate the financial market, the tax rate has been lowered to 10% from 20% until 2011.  - 金融庁

二　第百六十一条第五号に掲げる配当等のうち無記名株式等の剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。）又は無記名の投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益証券に係る収益の分配　その支払を受けた金額例文帳に追加

(ii) Dividend, etc. listed in Article 161(v), which is dividend of the surplus of bearer shares, etc. (meaning dividend of surplus prescribed in Article 24(1) (Dividend Income)) or distribution of profit based on a bearer beneficiary certificate of an investment trust (excluding a bond investment trust and a publicly offered bond investment trust) or trust issuing a specified beneficiary certificate: The amount received  - 日本法令外国語訳データベースシステム

第四百五十二条　株式会社は、株主総会の決議によって、損失の処理、任意積立金の積立てその他の剰余金の処分（前目に定めるもの及び剰余金の配当その他株式会社の財産を処分するものを除く。）をすることができる。この場合においては、当該剰余金の処分の額その他の法務省令で定める事項を定めなければならない。例文帳に追加

Article 452 A Stock Company may, by resolution of a shareholders meeting, make the appropriation of its surplus, including, but not limited to, the disposition of loss and funding of voluntary reserves (excluding those provided for in the preceding Division and those which dispose of the property of the Stock Company, including, but not limited to, dividends of surplus). In such cases, the Stock Company shall decide on the amount of such appropriation of surplus and other matters prescribed by the applicable Ordinance of the Ministry of Justice.  - 日本法令外国語訳データベースシステム

ハ　当該対象証券が株券の場合にあっては株式に係る剰余金の配当等の内容、株券以外の有価証券の場合にあっては当該有価証券の権利の内容例文帳に追加

(c) the details of the Payment of Dividend of Surplus, etc. Pertaining to Shares in cases where the relevant Target Securities are share certificates, and the details of the right in the relevant Securities in cases of Securities other than share certificates;  - 日本法令外国語訳データベースシステム

第四百五十四条　株式会社は、前条の規定による剰余金の配当をしようとするときは、その都度、株主総会の決議によって、次に掲げる事項を定めなければならない。例文帳に追加

Article 454 (1) Whenever a Stock Company intends to distribute dividends of surplus pursuant to the provisions of the preceding article, it shall decide the following matters by resolution of a shareholders meeting:  - 日本法令外国語訳データベースシステム

五　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　個人又は内国法人が直接に有する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額及び他の外国法人を通じて間接に有する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額として政令で定めるものの合計額をいう。例文帳に追加

(v) Amount of dividend of surplus, etc. based on the claims (held) through direct and/or indirect ownership: The sum of the amount of dividend of surplus, etc. receivable based on the claims in the shares, etc. of a foreign corporation held directly by an individual or domestic corporation and the amount of dividend of surplus, etc. receivable based on the claims in the shares, etc. of 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

８　法第四十条の四第二項第五号に規定する間接に有する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額として政令で定めるものは、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に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した剰余金の配当等の額とする。例文帳に追加

(8) The amount of a dividend of surplus, etc. specified by a Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 40-4(2)(v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows):  - 日本法令外国語訳データベースシステム

７　法第六十六条の六第二項第五号に規定する間接に有する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額として政令で定めるものは、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に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した剰余金の配当等の額とする。例文帳に追加

(7) The amount of a dividend of surplus, etc. specified by a Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 66-6(2)(v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows):  - 日本法令外国語訳データベースシステム

第十五条　会社法第四百四十五条第四項（資本金の額及び準備金の額）の規定にかかわらず、剰余金の配当をする場合には、株式会社は、内閣府令で定めるところにより、当該剰余金の配当により減少する剰余金の額に五分の一を乗じて得た額を資本準備金又は利益準備金（以下「準備金」と総称する。）として計上しなければならない。例文帳に追加

Article 15 Notwithstanding the provision of Article 445, paragraph (4) (Amounts of Capital and Amounts of Reserves) of the Companies Act, in the case where a Stock Company pays dividends of surplus, it shall record the amount equivalent to one-fifth of the amount of the deduction from surplus as a result of the payments of such dividends of surplus as capital Reserves or retained earnings Reserves (hereinafter referred to as "Reserves"), pursuant to the provisions of a Cabinet Office Ordinance.  - 日本法令外国語訳データベースシステム

一　当該剰余金の配当等の額に当該調整適用対象留保金額に係る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事業年度終了の時における当該居住者の有する当該特定外国子会社等の請求権勘案保有株式等（当該居住者に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額例文帳に追加

i) The amount obtained by multiplying the amount of the said dividend of surplus, etc. by the ratio of the shares, etc. for considering the claims held by the said resident out of the total issued shares, etc. of the specified foreign subsidiary company, etc. at the end of the business year pertaining to the said eligible retained income for adjustment (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph related to the said resident  - 日本法令外国語訳データベースシステム

第十条　新法第十五条の規定は、施行日以後に開催される取締役会又は株主総会の決議に係る利益の配当若しくは商法第二百九十三条ノ五第一項（中間配当）の金銭の分配又は同法第二百十二条第一項ただし書若しくは第二百十二条ノ二第一項（株式の消却）の株式の消却について適用し、施行日前に開催された取締役会又は株主総会の決議に係る利益の配当又は同法第二百九十三条ノ五第一項の金銭の分配については、なお従前の例による。例文帳に追加

Article 10 The provision of Article 15 of the Current Act shall apply to the dividend of profit or the distribution of money set forth in Article 293-5, paragraph (1) (Interim Dividend) of the Commercial Code pertaining to a resolution adopted by the board of directors or shareholders meeting in a session held on or after the Effective Date, or to the cancellation of shares set forth in the proviso to Article 212, paragraph (1) or Article 212-2, paragraph (1) (Cancellation of Shares) of said Code; with regard to the dividend of profit or the distribution of money set forth in Article 293-5, paragraph (1) pertaining to a resolution adopted by the board of directors or shareholders meeting in a session held before the Effective Date, the provisions then in force shall remain applicable.  - 日本法令外国語訳データベースシステム

十一　「証券」とは、券面が発行されていると否とを問わず、公債、社債、株式、出資の持分、公債又は株式に関する権利を与える証書、債券、国庫証券、抵当証券、利潤証券、利札、配当金受領証、利札引換券その他これらに類する証券又は証書として政令で定めるものをいう。例文帳に追加

(xi) The term "securities" shall mean public bonds, corporate bonds, shares, equity in investment, certificates granting rights to public bonds or shares, bonds, treasury securities, mortgage securities, profit certificates, coupons, dividend certificates, renewal coupons or other securities or certificates specified by Cabinet Order as similar thereto, irrespective of whether they have been materialized or not.  - 日本法令外国語訳データベースシステム

この条において、「配当」とは、株式その他利得の分配を受ける権利（信用に係る債権を除く。）から生ずる所得及びその分配を行う法人が一方の締約国の租税に関し居住者とされる当該一方の締約国の法令上株式から生ずる所得と課税上同様に取り扱われる所得その他の分配金をいう。例文帳に追加

The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income or other distributions which are subjected to the same taxation treatment as income from shares by the law of the Contracting State of which the company making the distribution is a resident for the purposes of its tax.  - 財務省

２　株式会社は、金銭分配請求権を行使した株主に対し、当該株主が割当てを受けた配当財産に代えて、当該配当財産の価額に相当する金銭を支払わなければならない。この場合においては、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもって当該配当財産の価額とする。例文帳に追加

(2) A Stock Company shall pay to shareholders who have exercised the Right to Demand Distribution of Monies, in lieu of the Dividend Property assigned to such shareholders, the monies equivalent to the value of such Dividend Property. In such cases, the amounts provided for in each of the following items for the case categories listed in each such item shall be the value of such Dividend Property:  - 日本法令外国語訳データベースシステム

一　株主に対して金銭分配請求権（当該配当財産に代えて金銭を交付することを株式会社に対して請求する権利をいう。以下この章において同じ。）を与えるときは、その旨及び金銭分配請求権を行使することができる期間例文帳に追加

(i) If Right to Demand Distribution of Monies (meaning the right to demand that the Stock Company deliver monies in lieu of such Dividend Property. The same shall apply hereinafter in this Chapter) is granted to shareholders, a statement to such effect and the period during which the Right to Demand Distribution of Monies may be exercised; and  - 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第一号に掲げる事実（当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。）　当該剰余金の配当等の額（当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額）に当該適用対象留保金額に係る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請求権勘案保有株式等（当該内国法人に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額例文帳に追加

i) An event listed in Article 66-8(1)(i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of the said eligible retained income of the said specified foreign subsidiary company, etc.): The amount obtained by multiplying the amount of the said dividend of surplus, etc. (where the amount of the said dividend of surplus, etc. exceeds the said eligible retained income, the amount equivalent to the said eligible retained income) by the ratio of the shares, etc. for considering the claims held by the said domestic corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year pertaining to the said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said domestic corporation  - 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第一号に掲げる事実（当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。）　当該剰余金の配当等の額（当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額）に当該適用対象留保金額に係る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請求権勘案保有株式等（当該連結法人に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額例文帳に追加

i) An event listed in Article 68-92(1)(i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of the said eligible retained income of the said specified foreign subsidiary company, etc.): The amount obtained by multiplying the said amount of a dividend of surplus, etc. (where the said amount of a dividend of surplus, etc. exceeds the said eligible retained income, the amount equivalent to the said eligible retained income) by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year pertaining to the said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said consolidated corporation  - 日本法令外国語訳データベースシステム

２の規定にかかわらず、配当に対しては、当該配当の受益者が一方の締約国の居住者であり、かつ、次の(a)又は(b)に該当する場合には、当該配当を支払う法人が居住者とされる他方の締約国においては、租税を課することができない。(a)当該配当の支払を受ける者が特定される日をその末日とする六箇月の期間を通じ、当該配当を支払う法人の議決権のある株式の五十パーセント以上に相当する株式を直接又は間接に所有する法人(b)年金基金又は年金計画（当該配当が、当該年金基金又は年金計画が直接又は間接に事業を遂行することにより取得されたものでない場合に限る。）例文帳に追加

Notwithstanding the provisions of paragraph 2 of this Article, dividends shall not be taxed in the Contracting State of which the company paying the dividends is a resident if the beneficial owner of the dividends is a resident of the other Contracting State and either: (a) is a company that has owned, directly or indirectly, shares representing at least 50 percent of the voting power of the company paying the dividends for the period of six months ending on the date on which entitlement to the dividends is determined; or (b) is a pension fund or pension scheme, provided that such dividends are not derived from the carrying on of a business, directly or indirectly, by such pension fund or pension scheme  - 財務省