| 例文 (360件) |
経済利益の部分一致の例文一覧と使い方
該当件数 : 360件
その代表的な裁判例である東京高裁平成１１年２月２４日判決（以下「キングクリムゾン高裁判決」という。）は、言論、出版において、著名人の氏名・肖像が利用される場合に、「著名人の紹介等は必然的に当該著名人の顧客吸引力を反映することになり、紹介等から右顧客吸引力の影響を遮断することはできないから、著名人の顧客吸引力を利用する行為であるというためには、右行為が専ら著名人の顧客吸引力に着目しその経済的利益ないし価値を利用するものであることが必要であり、単に著名人の顧客吸引力を承知の上で紹介等をしたというだけでは当該著名人の顧客吸引力を利用したということはできない」として、「専ら」顧客吸引力の価値を利用したといえない場合には、パブリシティ権侵害を否定する立場に立っている。例文帳に追加
The Tokyo High Court judgment dated February 24, 1999, a major judicial precedent ("King Crimson Case") states that, where a name or image of a celebrity is utilized in speech or publication, "the introduction etc. of a celebrity unavoidably brings with it his/her power to attract customers. Since it is impossible to introduce him/her free of influence of his/her power to attract customers' attention. Therefore, a person is regarded as utilizing a celebrity's power to attract customer only if the sole purpose and effect of such utilization is solely focused on the procurement of the economic benefit or value derived from his/her power to attract customers. If such person simply introduces a celebrity or does something similar thereto, aware of his/her power to attract customers, such person shall not be considered as having utilized such power." This judgment held that such person shall not be regarded as having infringed the publicity rights except in cases such person "solely" utilized the celebrity's power to attract customers. - 経済産業省
２ 認定研究開発事業者又は認定統括事業者の取締役、執行役又は使用人である個人が、外国法人（当該認定研究開発事業者又は認定統括事業者を当該外国法人の子会社等（当該外国法人がその総株主等の議決権の過半数を保有していることその他の当該外国法人と密接な関係を有する国内の会社として主務省令で定める会社をいう。）とするものに限る。以下この項において同じ。）から与えられた新株予約権の行使により当該外国法人の株式の取得をした場合における当該株式の取得に係る経済的利益については、租税特別措置法で定めるところにより、課税の特例の適用があるものとする。例文帳に追加
(2) Pursuant to the provisions of the Act on Special Measures Concerning Taxation, the special provisions for taxation shall apply to the economic interests of an individual who is a director, executive officer or employee of a Certified Research and Development Business Operator or a Certified Supervisory Business Operator deriving from the acquisition of shares in the case where said individual has acquired shares of a foreign juridical person (limited to a foreign juridical person controlling said Certified Research and Development Business Operator or said Supervisory Business Operator as its Subsidiary or Other Similar Entity (meaning a company in which said foreign juridical person has the majority of the Voting Rights of All Shareholders or Others, or which is otherwise prescribed by an ordinance of the competent ministry as being a domestic company having a close relationship with said foreign juridical person)) by exercising share options given to him/her by said foreign juridical person. - 経済産業省
こうした仕組みを金融面から支援するため、東アジア等と一体化した産業発展のための金融環境整備の在り方（アジア産業金融圏構想）、すなわち、①我が国企業の東アジア等への展開の円滑化とその利益（事業投資・出資に対する配当、知的資産の供与に対するロイヤリティ等）の還流のための内外の金融環境整備②東アジア等に展開する企業の成長や活力を取り込み、我が国が経済成長を実現するための我が国金融市場の環境整備③上記を達成するための基盤整備を実現する必要がある。例文帳に追加
Considering the status of globalization of Japan’s industries and the economic situation of East Asia in recent years, it is essential to build a framework to enable Japan’s companies to recover appropriate profits from East Asia, etc. Support for the financial aspect of this framework requires implementation of a method of financial environment development for integrated industrial development with East Asia, etc (Asia Industrial Finance Zone Initiative). In other words:(1) Development of domestic and foreign financial environments for smoother expansion of Japanese companies into East Asia, etc., and repatriation of resulting profits (dividends from business investment and financing, royalties for provision of intellectual property, etc.)(2) Development of the environment of Japan’s financial markets, to incorporate the growth and activity of businesses expanding in East Asia, etc., for Japan to achieve economic growth (3) Development of fundamentals to achieve the above - 経済産業省
第三十三条 この章並びに第六十六条第一項及び第六十七条第一項において「連鎖販売業」とは、物品（施設を利用し又は役務の提供を受ける権利を含む。以下同じ。）の販売（そのあつせんを含む。）又は有償で行う役務の提供（そのあつせんを含む。）の事業であつて、販売の目的物たる物品（以下この章において「商品」という。）の再販売（販売の相手方が商品を買い受けて販売することをいう。以下同じ。）、受託販売（販売の委託を受けて商品を販売することをいう。以下同じ。）若しくは販売のあつせんをする者又は同種役務の提供（その役務と同一の種類の役務の提供をすることをいう。以下同じ。）若しくはその役務の提供のあつせんをする者を特定利益（その商品の再販売、受託販売若しくは販売のあつせんをする他の者又は同種役務の提供若しくはその役務の提供のあつせんをする他の者が提供する取引料その他の経済産業省令で定める要件に該当する利益の全部又は一部をいう。以下この章において同じ。）を収受し得ることをもつて誘引し、その者と特定負担（その商品の購入若しくはその役務の対価の支払又は取引料の提供をいう。以下この章において同じ。）を伴うその商品の販売若しくはそのあつせん又は同種役務の提供若しくはその役務の提供のあつせんに係る取引（その取引条件の変更を含む。以下「連鎖販売取引」という。）をするものをいう。例文帳に追加
Article 33 (1) The term "Multilevel Marketing" as used in this chapter and Articles 66 (1) and 67 (1) shall mean sales of articles (such articles include rights to use a facility or to receive offer of services; the same shall apply hereinafter) (including mediation of such sales) or offer of services for value (including mediation of such offers) where the seller, the service provider, or their mediator induces a person to conduct resale of the articles that are the subject matter of sales (such articles are hereinafter referred to as the "Goods" in this chapter) (such resale means that the counterparty purchases and sells the Goods; the same shall apply hereinafter), consignment sale of the Goods (which means that the counterparty sells the Goods on consignment; the same shall apply hereinafter), or mediation of sales of the Goods, or induces a person to conduct offer of the same kind of services (which means that the counterparty offers services that are of the same kind as such services; the same shall apply hereinafter), or mediation of offers of such services by telling said person that he/she may receive a specified profit (all or part of the transaction fee provided by another person engaged in the resale, consignment sale, or mediation of sales of the Goods or another person engaged in offering the same kind of services, or mediation of offers of such services, or other profits that satisfy the requirements specified by an Ordinance of the Ministry of Economy, Trade and Industry; hereinafter the same shall apply in this chapter), and conducts with such person transactions pertaining to sales or mediation of sales of the Goods or offer or mediation of offers of the services that involve a specified burden (which means purchase of the Goods, payment of the consideration for the services, or provision of a transaction fee; hereinafter the same shall apply in this chapter) (such transactions include change in the terms of transactions; hereinafter referred to as the "Multilevel Marketing Transactions"). - 日本法令外国語訳データベースシステム
「二元上場法人に関する取決め」とは、二の上場された法人が、それぞれの独立した法人としての地位、株主の構成及び株式の上場を維持しながら、次の(i)から(v)までに掲げる方法を通じて、両法人の経営方針及びそれぞれの株主の経済的利益を統合する取決めをいう。(i)共通又はほぼ同一の役員会を設置すること。 (ii)二の法人の経営管理を統一的に行うこと。 (iii)二の法人の間において適用される均等化のための割合に応じて株主に対して均等な分配（一方又は双方の法人の解散に伴うものを含む。）を行うこと。(iv)二の法人の株主が、両法人の利害関係の双方に影響を及ぼす重要な事項に関して単一の意思決定機関として有効に議決権を行使すること。(v)それぞれの法人の重要な債務又は業務に対して相互に保証し、又はこれに類する資金の援助を行うこと。ただし、関連する規制によりこれらの保証又は資金の援助が禁じられている場合を除く。例文帳に追加
the term “dual listed company arrangement” means an arrangement pursuant to which two publicly listed companies, while maintaining their separate legal entity status, shareholdings and listings, align their strategic directions and the economic interests of their respective shareholders through: (i) the appointment of common (or almost identical) boards of directors; (ii) management of the operations of the two companies on a unified basis;(iii) equalised distributions to shareholders in accordance with an equalisation ratio applying between the two companies, including in the event of a winding up of one or both of the companies; (iv) the shareholders of both companies voting in effect as a single decision-making body on substantial issues affecting their combined interests; and (v) cross-guarantees as to, or similar financial support for, each other’s material obligations or operations except where the effect of the relevant regulatory requirements prevents such guarantees or financial support; - 財務省
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
当事者は，強制ライセンスのロイヤルティ料率を含む基本的条件について合意することができる。当事者間の合意がない場合は，局長が，次の条件に従って，強制ライセンスのロイヤルティ料率を含む基本的条件を定める。 (a)強制ライセンスの範囲及び期間は，許可された目的に限定される。 (b)強制ライセンスは，非排他的なものとする。 (c)強制ライセンスは，当該発明を実施している企業又は事業の一部とともにする場合を除き，譲渡することができない。 (d)強制ライセンスの対象の実施は，主としてフィリピン市場への供給のためにされなければならない。ただし，この制限は，当該ライセンスの付与が，司法上又は行政上の手続によって特許権者による当該特許の実施の態様が反競争的である旨が決定されたことに基づく場合は，適用しない。 (e)強制ライセンスは，その付与をもたらした状況が存在しなくなり，かつ，その状況が再発しそうにないことが適切に示されたときは，取り消すことができる。ただし，実施権者の正当な利益に対して適切な保護を与えるものとする。 (f) 特許権者は，付与又は許諾の経済的価値を考慮に入れて，適正な報酬を受ける。ただし，強制ライセンスが，司法上又は行政上の手続の結果反競争的と決定された行為を是正するために許諾された場合は，報酬の額の決定に当たり，反競争的な行為を是正する必要性を考慮に入れることができる。例文帳に追加
The parties may agree on the basic terms and conditions including the rate of royalties of a compulsory license. In the absence of agreement between the parties, the Director shall fix the terms and conditions including the rate of royalties of the compulsory license subject to the following conditions: (a) The scope and duration of such license shall be limited to the purpose for which it was authorized; (b) The license shall be non-exclusive; (c) The license shall be non-assignable, except with the part of the enterprise or business with which the invention is being exploited; (d) Use of the subject matter of the license shall be devoted predominantly for the supply of the Philippine market: Provided, that this limitation shall not apply where the grant of the license is based on the ground that the patentee’s manner of exploiting the patent is determined by judicial or administrative process to be anti-competitive. (e) The license may be terminated upon proper showing that circumstances which led to its grant have ceased to exist and are unlikely to recur: Provided, that adequate protection shall be afforded to the legitimate interest of the licensee; (f) The patentee shall be paid adequate remuneration taking into account the economic value of the grant or authorization, except that in cases where the license was granted to remedy a practice which was determined after judicial or administrative process, to be anti-competitive, the need to correct the anti-competitive practice may be taken into account in fixing the amount of remuneration. - 特許庁
第四十条の十 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）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法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十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。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人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。）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、当該特殊関係株主等である居住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当該居住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 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation 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 corporation"), 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 October 1, 2007, 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 corporation held by the resident who is the said specially-related shareholder, etc. 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) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. 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
第六十六条の九の六 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）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法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十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。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人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。）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、当該特殊関係株主等である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当該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 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation 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 corporation"), in each business year beginning on or after October 1, 2007, 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 corporation held by the domestic corporation that is the said specially-related shareholder, etc. 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) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., 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
| 例文 (360件) |
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