「計算」に関連した英語例文の一覧と使い方(686ページ目) - Weblio英語例文検索

一　株券等の買付け等を行う者にあつては、内閣府令で定めるところにより、その者の所有に係る当該株券等（その所有の態様その他の事情を勘案して内閣府令で定めるものを除く。以下この項において同じ。）に係る議決権の数（株券については内閣府令で定めるところにより計算した株式に係る議決権の数を、その他のものについては内閣府令で定めるところにより換算した株式に係る議決権の数をいう。以下この項において同じ。）の合計を、当該発行者の総議決権の数にその者及びその者の特別関係者の所有に係る当該発行者の発行する新株予約権付社債券その他の政令で定める有価証券に係る議決権の数を加算した数で除して得た割合例文帳に追加

(i) as for the person conducting Purchase, etc. of Share Certificates, etc., the rate obtained, pursuant to the provisions of a Cabinet Office Ordinance, by dividing the total of the number of the voting rights (meaning the number of voting rights represented by shares calculated pursuant to the provisions of a Cabinet Office Ordinance in the case of share certificates, or the number of voting rights represented by shares calculated by converting Securities other than share certificates into shares pursuant to the provisions of a Cabinet Office Ordinance in the case of Securities other than share certificates; hereinafter the same shall apply in this paragraph) pertaining to the Share Certificates, etc. in possession by that person (excluding those specified by a Cabinet Office Ordinance considering the manner of holding or other circumstances; hereinafter the same shall apply in this paragraph), by the number obtained by adding the total number of voting rights issued by the Issuer to the number of voting rights pertaining to bonds with share option or other Securities specified by a Cabinet Order issued by the Issuer and held by that person and Persons in Special Relationship with that person; or  - 日本法令外国語訳データベースシステム

２　前項本文の規定は、銀行、協同組織金融機関その他政令で定める金融機関が、書面取次ぎ行為（顧客の書面による注文を受けてその計算において有価証券の売買又は有価証券関連デリバティブ取引を行うことをいい、当該注文に関する顧客に対する勧誘に基づき行われるもの及び当該金融機関が行う投資助言業務に関しその顧客から注文を受けて行われるものを除く。次条第一号において同じ。）又は次の各号に掲げる有価証券若しくは取引について、当該各号に定める行為を行う場合には、適用しない。例文帳に追加

(2) The provision of the main clause of the preceding paragraph shall not apply in cases where banks, Cooperative Structured Financial Institution, or other financial institutions specified by a Cabinet Order conduct Brokerage with Written Orders (meaning conducting sales and purchase of Securities or Transactions of Securities-Related Derivatives on a customer's account on receiving his/her written orders and excluding transactions conducted based on solicitation to a customer concerning said orders and transactions conducted on receiving orders from the customer concerning said financial institution's Investment Advisory Business; the same shall apply in item (i) of the following Article) or conduct acts specified in the following items with regard to Securities or transactions listed in said items:  - 日本法令外国語訳データベースシステム

二　有価証券関連業又は有価証券関連業に付随する業務として内閣府令で定めるものに係る取引（店頭デリバティブ取引に該当するものその他政令で定める取引を除く。次項第二号及び第七十九条の二十において「対象有価証券関連取引」という。）に関し、顧客の計算において金融商品取引業者等が占有する有価証券又は金融商品取引業者等が顧客から預託を受けた有価証券（前号に掲げる有価証券、契約により金融商品取引業者等が消費できる有価証券その他政令で定める有価証券を除く。）例文帳に追加

(ii) the Securities possessed by the Financial Instruments Business Operator, etc. based on the account of a customer or Securities deposited to the Financial Instruments Business Operator, etc. from a customer (excluding the Securities listed in the preceding item, Securities that a Financial Instruments Business Operator, etc. may use under a contract, and other Securities specified by a Cabinet Order), with regard to transactions pertaining to Securities-Related Business or other businesses specified by a Cabinet Office Ordinance as being incidental to Securities-Related Business (excluding Over-the-Counter Transactions of Derivatives and other transactions specified by a Cabinet Order; hereinafter referred to as "Subject Securities-Related Transactions" in item (ii) of the following paragraph and Article 79-20).  - 日本法令外国語訳データベースシステム

第六十七条の十九　認可協会は、前条の規定による報告に基づき、その開設する店頭売買有価証券市場における店頭売買有価証券の売買、取扱有価証券の売買及び上場株券等の取引所金融商品市場外での売買（協会員が自己の計算において行うもの並びに協会員が媒介、取次ぎ及び代理を行うものに限る。次条において同じ。）について、内閣府令で定めるところにより、銘柄別に毎日の売買高、最高、最低及び最終の価格その他の事項をその協会員に通知し、公表しなければならない。例文帳に追加

Article 67-19 An Authorized Association shall, pursuant to the provisions of a Cabinet Office Ordinance and based on the reports made pursuant to the provision of the preceding Article, notify its Member Firms and also publicize the daily trading volume, and highest price, lowest price, closing price and any other matters for each day and for each issue in relation to sales and purchase of Over-the-Counter Traded Securities on the Over-the-Counter Securities Market established by said Authorized Association, sales and purchase of the Tradable Securities, and sales and purchase of the Listed Share Certificates, etc. conducted outside of a Financial Instruments Exchange Market (limited to those which a Member Firm conducts on its own account, and those for which a Member Firm provides intermediary, brokerage or agency services; hereinafter the same shall apply in the following Article).  - 日本法令外国語訳データベースシステム

第百五十六条の十一の二　金融商品取引清算機関が業務方法書で未決済債務等（清算参加者が行つた対象取引の相手方から金融商品債務引受業として引き受けた当該対象取引に基づく債務、当該清算参加者から当該対象取引に基づく債務を引き受けた対価として当該清算参加者に対して取得した債権（当該債務と同一の内容を有するものに限る。）及び担保をいう。以下この項において同じ。）について差引計算の方法、担保の充当の方法その他の決済の方法を定めている場合において、清算参加者に特別清算手続、破産手続、再生手続又は更生手続が開始されたときは、これらの手続の関係において、未決済債務等に関する金融商品取引清算機関又は当該清算参加者が有する請求権の額の算定その他の決済の方法は、当該業務方法書の定めに従うものとする。例文帳に追加

Article 156-11-2 (1) Where a Financial Instruments Clearing Organization stipulates, in its business rules, a method of deduction, a method of appropriating security and other methods of settlement with regard to Unsettled Obligations, etc. (meaning obligations arisen from a Subject Transaction conducted by a Clearing Participant which was assumed from the other party to said Subject Transaction as Financial Instruments Obligation Assumption Service, claims (limited to those having the same contents as said obligations) on said Clearing Participant which has been acquired as consideration for assuming obligations arisen from said Subject Transaction from said Clearing Participant, and security; hereinafter the same shall apply in this paragraph), when special liquidation proceedings, bankruptcy proceedings, rehabilitation proceedings or reorganization proceedings has been commenced for a Clearing Participant, in relation to these proceedings, calculation of the amount of claims which the Financial Instruments Clearing Organization or said Clearing Participant has with regard to the Unsettled Obligations, etc. and other methods of settlement shall be in accordance with the provision of said business rules.  - 日本法令外国語訳データベースシステム

第百七十三条　第百五十八条の規定に違反して、風説を流布し、又は偽計を用い、当該風説の流布又は偽計（以下この項において「違反行為」という。）により有価証券等の相場を変動させ、当該変動させた相場により、自己の計算において、当該違反行為が行われた日から一月以内に当該有価証券等に係る有価証券の募集により当該有価証券を取得させ、又は当該有価証券等に係る有価証券の売買その他の取引若しくはデリバティブ取引をした者があるときは、内閣総理大臣は、次節に定める手続に従い、その者に対し、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（次の各号のいずれにも該当する場合は、当該各号に定める額の合計額）に相当する額の課徴金を国庫に納付することを命じなければならない。例文帳に追加

Article 173 (1) When a person, in violation of the provision of Article 158, has caused a fluctuation of market prices of Securities, etc. by disseminating unfounded rumors or trading by fraudulent means (hereinafter referred to as the "Act of Violation" in this paragraph), and if said person, based on the market prices so fluctuated, has had the Securities acquired through public offering pertaining to said Securities, etc., or has conducted sales and purchase or other transactions of Securities in relation to said Securities, etc. or Derivative Transactions pertaining to said Securities, etc., on his/her own account and within one month from the date of the Act of Violation, the Prime Minister shall, in accordance with the procedures set forth in the following Section, order said person to pay to the national treasury an administrative monetary penalty equivalent to the amount prescribed in the following items in accordance with the categories listed in such items (in cases where said person falls under all of the following items, the total of the amount specified in each of the relevant items):  - 日本法令外国語訳データベースシステム

第百七十四条　自己の計算において違反行為（第百五十九条第二項第一号の規定に違反する取引所金融商品市場における上場金融商品等（同号に規定する上場金融商品等をいう。以下この条において同じ。）又は店頭売買有価証券市場における店頭売買有価証券の相場を変動させるべき一連の有価証券売買等（第百五十九条第二項に規定する有価証券売買等をいう。）又はその申込み若しくは委託等をいう。以下この条において同じ。）をした者（以下この条において「違反者」という。）があるときは、内閣総理大臣は、次節に定める手続に従い、当該違反者に対し、次の各号に掲げる額の合計額に相当する額の課徴金を国庫に納付することを命じなければならない。例文帳に追加

Article 174 (1) When a person (hereinafter referred to as a "Violator" in this Article) has committed an Act of Violation on his/her own account (meaning a series of Sales and Purchase, etc. of Securities (which means the Sales and Purchase, etc. of Securities set forth in Article 159(2)) or making of an offer or entrustment therefor conducted in violation of Article 159(2)(i), that would fluctuate market prices of Listed Financial Instruments, etc. (meaning the Listed Financial Instruments, etc. in the same item; hereinafter the same shall apply in this Article) in a Financial Instruments Exchange Market or of Over-the-Counter Traded Securities in an Over-the-Counter Securities Market; hereinafter the same shall apply in this Article), the Prime Minister shall, in accordance with the procedures prescribed in the following Section, order said Violator to pay to the national treasury an administrative monetary penalty of an amount equivalent to the sum of the amount specified in each of the following items:  - 日本法令外国語訳データベースシステム

第百八十八条　金融商品取引業者等、金融商品仲介業者、認可金融商品取引業協会、第七十八条第二項に規定する公益法人金融商品取引業協会、投資者保護基金、金融商品取引所若しくはその会員等、第八十五条第一項に規定する自主規制法人、金融商品取引所持株会社、外国金融商品取引所若しくはその外国金融商品取引所参加者、金融商品取引清算機関若しくはその清算参加者又は証券金融会社は、別にこの法律で定める場合のほか、内閣府令（投資者保護基金については、内閣府令・財務省令）で定めるところにより、帳簿、計算書、通信文、伝票その他業務に関する書類を作成し、これを保存し、又は業務に関する報告を提出しなければならない。例文帳に追加

Article 188 In addition to the cases prescribed in this Act, a Financial Instruments Business Operator, etc., Financial Instruments Intermediary Service Provider, Authorized Financial Instruments Firms Association, Public Interest Corporation-Type Financial Instruments Firms Association under Article 78(2), Investor Protection Fund, Financial Instruments Exchange or its Member, etc., self-regulation organization under Article 85(1), Financial Instruments Exchange Holding Company, Foreign Financial Instruments Exchange or the Participants of Foreign Financial Instruments Exchange, Financial Instruments Clearing Organization or its Clearing Participants, or a Securities Finance Company shall, pursuant to the provisions of a Cabinet Office Ordinance (with regard to an Investor Protection Fund, a Cabinet Office Ordinance and Ordinance of the Ministry of Finance), prepare and preserve the books, statements, correspondences, vouchers and other documents concerning its business, or submit report on its business.  - 日本法令外国語訳データベースシステム

６　公認会計士又は監査法人が第一項に規定する財務計算に関する書類及び第二項に規定する内部統制報告書について監査証明をした場合において、当該監査証明が公認会計士法第三十条又は第三十四条の二十一第二項第一号若しくは第二号に規定するものであるときその他不正なものであるときは、内閣総理大臣は、一年以内の期間を定めて、当該期間内に提出される有価証券届出書、有価証券報告書（その訂正報告書を含む。）又は内部統制報告書（その訂正報告書を含む。）で当該公認会計士又は監査法人の監査証明に係るものの全部又は一部を受理しない旨の決定をすることができる。この場合においては、行政手続法第十三条第一項の規定による意見陳述のための手続の区分にかかわらず、聴聞を行わなければならない。例文帳に追加

(6) When a certified public accountant or audit firm has made an audit certification for the statements on finance and accounting set forth in paragraph (1) and for the Internal Control Reports set forth in paragraph (2), if said audit certification falls under the provision of Article 30 or Article 34-21(2)(i) or (ii) of the Certified Public Accountants Act, or is otherwise wrongful, the Prime Minister may issue a decision not to accept whole or part of the Securities Registration Statements, Annual Securities Reports (including amendment reports thereof) or Internal Control Reports (including amendment reports thereof) with the audit certification made by said certified public accountant or audit firm to be submitted within a period not exceeding one year specified by the Prime Minister. In this case, a hearing shall be held irrespective of the categories of procedures for hearing statements of opinion under Article 13(1) of the Administrative Procedure Act.  - 日本法令外国語訳データベースシステム

２　内閣総理大臣は、会社その他の者の同一の会計期間に係る財務書類の二以上の証明について前項の決定（第三十一条の二第一項の規定に係るものに限る。以下この項において同じ。）をしなければならない場合には、同条第一項の規定による額に代えて、それぞれの決定に係る事実について同項の規定により計算した額（以下この項及び次項において「個別決定ごとの算出額」という。）のうち最も高い額を内閣府令で定めるところにより当該個別決定ごとの算出額に応じてあん分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。例文帳に追加

(2) The Prime Minister shall, in the case where he/she must render a decision set forth in the preceding paragraph (limited to that pertaining to the provisions of Article 31-2(1); hereinafter the same shall apply in this paragraph) for two or more attestations of financial documents pertaining to the same accounting period of a company or any other person, render a decision ordering the respondent to pay to the Treasury, in lieu of the amount under the provisions of paragraph (1) of the same Article, a surcharge of an amount corresponding to the amount obtained by dividing proportionately the highest of the amounts calculated pursuant to the provisions of the same paragraph for the facts pertaining to the respective decisions (hereinafter referred to as the "amounts calculated for the individual decisions" in this paragraph and the following paragraph) in accordance with said amounts calculated for the individual decisions, 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

４　内閣総理大臣は、会社その他の者の同一の会計期間に係る財務書類の二以上の証明について第一項の決定（第三十四条の二十一の二第一項の規定に係るものに限る。以下この項において同じ。）をしなければならない場合には、同条第一項の規定による額に代えて、それぞれの決定に係る事実について同項の規定により計算した額（以下この項及び次項において「個別決定ごとの算出額」という。）のうち最も高い額を内閣府令で定めるところにより当該個別決定ごとの算出額に応じてあん分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。例文帳に追加

(4) The Prime Minister shall, in the case where he/she must render a decision set forth in paragraph (1) (limited to that pertaining to the provisions of Article 34-21-2(1); hereinafter the same shall apply in this paragraph) on two or more attestations of financial documents pertaining to the same accounting period of a company or any other person, render a decision ordering the respondent to pay to the Treasury, in lieu of the amount under the provisions of paragraph (1) of the same Article, a surcharge of an amount corresponding to the amount obtained by dividing proportionately the highest of the amounts calculated pursuant to the provisions of the same paragraph for the facts pertaining to the respective decisions (hereinafter referred to as the "amounts calculated for the individual decisions" in this paragraph and the following paragraph) in accordance with said amounts calculated for the individual decisions, 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

第四十四条　都道府県知事は、保護施設の管理者に対して、その業務又は会計の状況その他必要と認める事項の報告を命じ、又は当該職員に、その施設に立ち入り、その管理者からその設備及び会計書類、診療録その他の帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。第五十四条第一項において同じ。）の閲覧及び説明を求めさせ、若しくはこれを検査させることができる。例文帳に追加

Article 44 (1) A prefectural governor may order the manager of a public assistance facility to report on the state of its operations or accounting or any other matters that are found to be necessary, or have a relevant official enter the facility, have him/her request the manager to allow the inspection of and provide a statement of explanation with regard to the equipment as well as accounting documents, medical records and any other books and documents (including electromagnetic records [which mean records prepared in an electronic form, magnetic form or any other form that cannot be recognized by human senses, and which are provided for use in information processing by computers] in the case where electromagnetic records have been prepared or preserved in lieu of the preparation or preservation of such books and documents; the same shall apply in Article 54, paragraph (1)), or have him/her carry out an inspection thereof.  - 日本法令外国語訳データベースシステム

第百八条　会員等（第百五条第二号又は第三号に掲げる方法による決済を行う場合にあつては、清算参加者である会員等に限る。以下この条において同じ。）が商品市場における取引に基づく債務の不履行により他の会員等又は商品取引清算機関に損害を与えたときは、その損害を受けた会員等又は商品取引清算機関は、その損害を与えた会員等の当該取引に係る商品市場についての信認金及び当該取引についての取引証拠金（自己の計算による取引についてのものに限る。）について、他の債権者に先立つて弁済を受ける権利を有する。例文帳に追加

Article 108 (1) When a Member, etc. (limited to a Member, etc. who is a Clearing Participant in the case of completing settlement by the method set forth in Article 105, item (ii) or (iii); hereinafter the same shall apply in this Article) has caused damage to another Member, etc. or a Commodity Clearing Organization as a result of default of liabilities arising from Transactions on a Commodity Market, the damaged Member, etc. or Commodity Clearing Organization shall, with regard to the guarantee funds for the Commodity Market pertaining to said transactions and the clearing margin for said transactions (limited to that for transactions based on the Member, etc.'s own account) of the Member, etc. who has caused the damage, have the right to receive payment in preference over other creditors.  - 日本法令外国語訳データベースシステム

第二百十条　商品取引員は、商品取引受託業務により生じた債務の弁済を確保するため、商品市場における取引につき、委託者から預託を受けた金銭、有価証券その他の物及び委託者の計算に属する金銭、有価証券その他の物（主務省令で定めるものを除く。第三百四条、第三百六条第一項及び第三百十一条第一項において「委託者資産」という。）の価額に相当する財産（第二百六十九条第三項第三号及び第三百九条において「保全対象財産」という。）については、その保全のため、商品取引員のその他の財産から分離して信託会社等に信託すること、委託者保護基金（第二百九十六条に規定する委託者保護基金をいう。）に預託することその他の主務省令で定める措置を講じなければならない。例文帳に追加

Article 210 With regard to any property equivalent to the value of any money, Securities or other articles which have been deposited by a customer in association with Transactions on a Commodity Market for securing payment of liabilities arising from a Commodity Transactions Brokerage Business and any money, Securities or other articles in a customer's account (excluding those specified by an ordinance of the competent ministry; such money, Securities or other articles shall be referred to as "Customer Assets" in Article 304, Article 306, paragraph (1) and Article 311, paragraph (1)) (such property shall be referred to as "Property Subject to Preservation" in Article 269, paragraph (3), item (iii) and Article 309), a Futures Commission Merchant shall deposit such property with a Trust Company, etc. or deposit such property with a Consumer Protection Fund (which means a Consumer Protection Fund prescribed in Article 296) separately from the other property of the Futures Commission Merchant or take any other measures specified by an ordinance of the competent ministry, in order to preserve such property.  - 日本法令外国語訳データベースシステム

一　商品市場における取引等につき、当該商品市場における取引等について顧客（信託会社等が、信託契約に基づいて信託をする者の計算において、商品市場における取引等を行う場合にあつては、当該信託をする者を含む。以下この条において同じ。）に損失が生ずることとなり、又はあらかじめ定めた額の利益が生じないこととなつた場合には自己又は第三者がその全部又は一部を補てんし、又は補足するため当該顧客又は第三者に財産上の利益を提供する旨を、当該顧客又はその指定した者に対し、申し込み、若しくは約束し、又は第三者に申し込ませ、若しくは約束させる行為例文帳に追加

(i) Act of making an offer or promise or having a third party make an offer or promise to a customer or any person designated by a customer, with regard to Transactions on a Commodity Market, etc., to the effect that if the customer (in cases where a Trust Company, etc. conducts Transactions on a Commodity Market, etc. for the account of the person who sets a trust under a trust contract, including such person who sets the trust; hereinafter the same shall apply in this Article) incurs any loss or shortfall in the predetermined amount of profit from the relevant Transactions on a Commodity Market, etc., said Futures Commission Merchant or said third party will provide property benefit to the customer or a third party in order to compensate or make up for the whole or part of such loss or shortfall  - 日本法令外国語訳データベースシステム

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deduction pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.  - 日本法令外国語訳データベースシステム

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国法人又は外国関係法人から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deductions pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc. after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.  - 日本法令外国語訳データベースシステム

３　昭和六十三年四月一日以後に発行された割引債の発行者（これに準ずる者として政令で定めるものを含む。第五項及び第六項において同じ。）は、政令で定めるところにより、当該割引債の発行の際これを取得する者からその割引債の券面金額から発行価額を控除した金額に百分の十八（特定割引債につき支払を受けるべき償還差益については、百分の十六）の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。例文帳に追加

(3) The issuer (including a person specified by a Cabinet Order as being equivalent thereto; the same shall apply in paragraph (5) and paragraph (6)) of discount bonds issued on or after April 1, 1988, shall collect, upon issue of the said discount bonds, from the person who is to acquire the bonds, income tax equivalent to the amount calculated by deducting the issue price from the face value of the said discount bonds and then multiplying the result by a tax rate of 18 percent (or 16 percent in the case of profit receivable from redemption of specified discount bonds), and pay it to the State no later than the tenth day of the month following the month that includes the date of collection, pursuant to the provision of a Cabinet Order.  - 日本法令外国語訳データベースシステム

二　適格分割型分割　当該適格分割型分割に係る分割法人の分割前十年内事業年度（適格分割型分割の日前十年以内に開始した各事業年度又は各連結事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分割型分割により当該内国法人が移転を受けた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部分の金額として第六十六条の六第一項に規定する請求権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例文帳に追加

ii) Qualified split-off-type company split: Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each business year or each consolidated business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), 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. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1  - 日本法令外国語訳データベースシステム

第六十六条の九の九　特殊関係株主等と特殊関係内国法人との間に第六十六条の九の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十六条の九の七第一項の規定により特殊関係株主等である内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。例文帳に追加

Article 66-9-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 66-9-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 66-9-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

第六十八条の三　法人が旧株（当該法人が有していた株式（出資を含む。以下この条において同じ。）をいう。）を発行した内国法人の合併（適格合併に該当しないものに限る。）により合併法人との間に当該合併法人の発行済株式又は出資（自己が有する自己の株式を除く。第三項において「発行済株式等」という。）の全部を保有する関係として政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人（前条第五項第一号に規定する特定軽課税外国法人をいう。以下この条において同じ。）の株式に該当するときは、法人税法第六十一条の二第二項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。例文帳に追加

Article 68-3 (1) Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of qualified merger) of a domestic corporation to which the said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship with the merging corporation specified by a Cabinet Order as a relationship whereby the foreign corporation holds the whole of the issued shares of or capital contributions to the said merging corporation (excluding the shares held by the merging corporation; referred to in paragraph (3) as "issued shares, etc."), if the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in paragraph (5)(i) of the preceding Article; hereinafter the same shall apply in this Article), the provision of Article 61-2(2) of the Corporation Tax Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act) shall not apply.  - 日本法令外国語訳データベースシステム

３　法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた株式交換（適格株式交換に該当しないものに限る。）により株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を保有する関係として政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人の株式に該当するときは、法人税法第六十一条の二第九項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。例文帳に追加

(3) Where a corporation has, as a result of a share exchange (limited to a share exchange that does not fall under the category of qualified share exchange) implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship with the wholly owning parent corporation in a share exchange specified by a Cabinet Order as a relationship whereby the foreign corporation holds the whole of the issued shares, etc. of the said wholly owning parent corporation in a share exchange, if the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden, the provision of Article 61-2(9) of the Corporation Tax Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act) shall not apply.  - 日本法令外国語訳データベースシステム

３　特定目的信託に係る受託法人に対する法人税法第六十九条の規定の適用については、同条第一項中「所得の金額」とあるのは「所得の金額（租税特別措置法第六十八条の三の二第一項（特定目的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第二条第二十九号の二ホ（定義）に掲げる特定目的信託に係る第四条の七（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（第八項において「特定目的信託に係る受託法人」という。）にあつては、同法第六十八条の三の二第一項の規定を適用しないで計算した所得の金額）」と、同条第八項中「内国法人が外国子会社」とあるのは「内国法人（特定目的信託に係る受託法人を除く。以下この項及び第十一項において同じ。）が外国子会社」とする。例文帳に追加

(3) With regard to the application of the provision of Article 69 of the Corporation Tax Act to the trust corporation for a special purpose trust, the phrase "amount of income" in paragraph (1) of the said Article shall be deemed to be replaced with "amount of [the trust corporation's] income (in the case of a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special purpose trust listed in Article 2(xxix)-2(e) (Definitions) that is subject to the provision of Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) (such trust corporation referred to in paragraph (8) as a "trust corporation for a special purpose trust"): the amount of income calculated without applying the provision of Article 68-3-2(1) of the said Act)", and the phrase "Where a domestic corporation" in paragraph (8) of the said Article shall be deemed to be replaced with "Where a domestic corporation (excluding a trust corporation for a special purpose trust; hereinafter the same shall apply in this paragraph and paragraph (11))".  - 日本法令外国語訳データベースシステム

１０　外国法人が受ける外国特定目的信託の利益分配の額（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が受けるもの（同条第二号又は第三号に掲げる外国法人が受けるものにあつては、その者のこれらの規定に規定する事業に帰せられるものに限る。）に限る。）については、同法第百三十八条第五号イに規定する内国法人から受ける剰余金の配当の額とみなして、同法その他法人税に関する法令の規定（法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項の規定を除く。）を適用する。例文帳に追加

(10) The amount of distribution of profit from a special purpose trust to be received by a foreign corporation (limited to the amount to be received by a foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act (in the case of the amount to be received by a foreign corporation listed in item (ii) or item (iii) of the said Article, the amount shall be limited to the amount to be attributed to the business prescribed in these provisions that is conducted by the foreign corporation)) shall be deemed to be the amount of dividend of surplus to be received from a domestic corporation prescribed in Article 138(v)(a) of the said Act, and the provisions of the said Act and any other provisions of laws and regulations concerning corporation tax (excluding the provision of Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the said Act, calculation is made in accordance with the provision of Article 23(1) of the said Act) shall be applied thereto.  - 日本法令外国語訳データベースシステム

３　特定投資信託に係る受託法人に対する法人税法第六十九条の規定の適用については、同条第一項中「所得の金額」とあるのは「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（第八項において「特定投資信託に係る受託法人」という。）にあつては、同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）」と、同条第八項中「内国法人が外国子会社」とあるのは「内国法人（特定投資信託に係る受託法人を除く。以下この項及び第十一項において同じ。）が外国子会社」とする。例文帳に追加

(3) With regard to the application of the provision of Article 69 of the Corporation Tax Act to the trust corporation for a special investment trust, the phrase "amount of income" in paragraph (1) of the said Article shall be deemed to be replaced with "amount of [the trust corporation's] income (in the case of a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special investment trust prescribed in Article 68-3-3(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Investment Trusts) that is subject to the provision of Article 68-3-3(1) of the said Act (such trust corporation referred to in paragraph (8) as a "trust corporation for a special investment trust"): the amount of income calculated without applying the provision of Article 68-3-3(1) of the said Act)", and the phrase "Where a domestic corporation" in paragraph (8) of the said Article shall be deemed to be replaced with "Where a domestic corporation (excluding a trust corporation for a special investment trust; hereinafter the same shall apply in this paragraph and paragraph (11))".  - 日本法令外国語訳データベースシステム

１０　外国法人が受ける外国特定投資信託の収益分配の額（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が受けるもの（同条第二号又は第三号に掲げる外国法人が受けるものにあつては、その者のこれらの規定に規定する事業に帰せられるものに限る。）に限る。）については、同法第百三十八条第五号イに規定する内国法人から受ける剰余金の配当の額とみなして、同法その他法人税に関する法令の規定（法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項の規定を除く。）を適用する。例文帳に追加

(10) The amount of distribution of profit from a special investment trust to be received by a foreign corporation (limited to the amount to be received by a foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act (in the case of the amount to be received by a foreign corporation listed in item (ii) or item (iii) of the said Article, the amount shall be limited to the amount to be attributed to the business prescribed in these provisions that is conducted by the foreign corporation)) shall be deemed to be the amount of dividend of surplus to be received from a domestic corporation prescribed in Article 138(v)(a) of the said Act, and the provisions of the said Act and any other provisions of laws and regulations concerning corporation tax (excluding the provision of Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the said Act, calculation is made in accordance with the provision of Article 23(1) of the said Act) shall be applied thereto.  - 日本法令外国語訳データベースシステム

二　適格分割型分割　当該適格分割型分割に係る分割法人の分割前十年内事業年度（適格分割型分割の日前十年以内に開始した各連結事業年度又は各事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分割型分割により当該連結法人が移転を受けた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部分の金額として第六十六条の六第一項に規定する請求権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例文帳に追加

ii) Qualified split-off-type company split: Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each consolidated business year or each business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), 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. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1  - 日本法令外国語訳データベースシステム

第六十八条の九十三の九　特殊関係株主等と特殊関係内国法人との間に第六十八条の九十三の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十八条の九十三の七第一項の規定により特殊関係株主等である連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。例文帳に追加

Article 68-93-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 68-93-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 68-93-7(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

一　前項第二号の所得の金額は、当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店又は主たる事務所の所在する国又は地域（以下この節において「本店所在地国」という。）の外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。以下この項において同じ。）に関する法令（当該外国法人税に関する法令が二以上ある場合には、そのうち主たる外国法人税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額に当該所得の金額に係るイからホまでに掲げる金額の合計額を加算した金額から当該所得の金額に係るヘに掲げる金額を控除した残額とする。例文帳に追加

(i) The amount of income set forth in item (ii) of the preceding paragraph shall be the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning foreign corporation taxes (meaning foreign corporation taxes prescribed in Article 69(1) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph) of the state or territory where the said affiliated foreign company's head office or principal office is located (hereinafter referred to as the "state of the head office" in this Section) (where there are two or more laws and regulations concerning the said foreign corporation taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph) with regard to the said affiliated foreign company's income in its settlement of accounts for the relevant business year and the sum of the amounts listed in (a) to (e) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in (f) pertaining to the said calculated amount of income:  - 日本法令外国語訳データベースシステム

第二十五条の二十　法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第四項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第三十九条の十五第一項第一号に掲げる金額及び同項第二号に掲げる金額の合計額から当該所得の金額に係る同項第三号に掲げる金額を控除した残額（当該所得の金額に係る同項第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る同項第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る同項第三号に掲げる金額との合計額を控除した残額）とする。例文帳に追加

Article 25-20 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act shall be the remaining amount after deducting the amount listed in Article 39-15(1)(iii) pertaining to the income of a specified foreign subsidiary company, etc. prescribed in Article 40-4(1) of the Act (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (1) to paragraph (4) of the next Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in Article 39-15(1)(i) and the amount listed in item (ii) of the said paragraph pertaining to the said income (where the amount listed in item (i) of the said paragraph pertaining to the said income is a loss, the said amount of undistributed income shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (iii) of the said paragraph pertaining to the said income from the amount listed in item (ii) of the said paragraph pertaining to the said income).  - 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

２　法第四十条の十第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第六十六条の九の六第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。例文帳に追加

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 40-10(2)(iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 66-9-6(1) or Article 68-93-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income).  - 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　その償還期限後において償還する場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する法人又は受託者（以下この条において「非課税法人等」という。）が当該割引債を所有していた期間に対応する部分の金額例文帳に追加

(i) Where redemption is made after the redemption date: Out of the income tax collected on the said discount bonds pursuant to the provisions of Article 41-12(3) of the Act (where the amount of the said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for the said discount bonds from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of the said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a corporation or trustee prescribed in Article 41-12(6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held the said discount bonds  - 日本法令外国語訳データベースシステム

２　前項各号に規定する非課税法人等が当該割引債を所有していた期間に対応する部分の金額は、当該各号に規定する所得税の額又は残額に、当該割引債の発行の日（その日が明らかでないときは、当該割引債に係る最終発行日）から償還（買入消却を含む。以下この条において同じ。）の日までの期間の月数（当該割引債が法第四十一条の十二第九項に規定する短期公社債である場合には、日数。以下この項及び第五項第三号において同じ。）のうちに当該非課税法人等が当該割引債を所有していた期間のうちその償還の日までの期間の月数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

(2) The amount corresponding to the period during which a non-taxable corporation, etc. held the said discount bonds as prescribed in items of the preceding paragraph shall be the amount obtained by multiplying the amount of income tax or remaining amount prescribed in the said items by the ratio of the number of months (where the said discount bonds are short-term government or company bonds prescribed in Article 41-12(9) of the Act, the number of days; hereinafter the same shall apply in this paragraph and paragraph (5)(iii)) up to the redemption date during which the said non-taxable corporation, etc. held the said discount bonds out of the number of months from the issue date (where the date is not clear, the final issue date for the said discount bonds) to the redemption date (including a date for retirement by purchase; hereinafter the same shall apply in this Article) of the said discount bonds.  - 日本法令外国語訳データベースシステム

２２　法第六十六条の五第四項第七号に規定する純資産の額として政令で定めるところにより計算した金額は、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（当該残額が当該内国法人の当該事業年度終了の日における法人税法第二条第十六号に規定する資本金等の額（当該資本金等の額が資本金の額又は出資金の額に満たない場合には、当該資本金の額又は出資金の額。以下この項及び第二十四項において「資本金等の額」という。）に満たない場合には、当該資本金等の額）とする。例文帳に追加

(22) The amount calculated as specified by a Cabinet Order as the amount of net assets prescribed in Article 66-5(4)(vii) of the Act shall be the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) (where the said remaining amount does not reach the amount of stated capital, etc. prescribed in Article 2(xvi) of the Corporation Tax Act on the final day of the relevant business year of the said domestic corporation (where the said amount of stated capital, etc. does not reach the amount of stated capital or capital contributions, the said amount of stated capital or capital contributions; hereinafter referred to as the "amount of stated capital, etc." in this paragraph and paragraph (24)), such calculated amount shall be the said amount of stated capital, etc.):  - 日本法令外国語訳データベースシステム

一　前項第二号の所得の金額は、当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店又は主たる事務所の所在する国又は地域（以下この節において「本店所在地国」という。）の外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。以下この節において同じ。）に関する法令（当該外国法人税に関する法令が二以上ある場合には、そのうち主たる外国法人税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額に当該所得の金額に係るイからホまでに掲げる金額の合計額を加算した金額から当該所得の金額に係るヘに掲げる金額を控除した残額とする。例文帳に追加

(i) The amount of income set forth in item (ii) of the preceding paragraph shall be the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning foreign corporation taxes (meaning foreign corporation taxes prescribed in Article 69(1) of the Corporation Tax Act; hereinafter the same shall apply in this Section) of the state or territory where the head office or principal office of the said affiliated foreign company is located (hereinafter referred to as the "state of the head office" in this Section) (where there are two or more laws and regulations concerning the said foreign corporation taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph) with regard to the said affiliated foreign company's amount of income in its settlement of accounts for the relevant business year and the sum of the amounts listed in (a) to (e) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in (f) pertaining to the said calculated amount of income:  - 日本法令外国語訳データベースシステム

第三十九条の十五　法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第三項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第一号に掲げる金額及び第二号に掲げる金額の合計額から当該所得の金額に係る第三号に掲げる金額を控除した残額（当該所得の金額に係る第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る第三号に掲げる金額との合計額を控除した残額）とする。例文帳に追加

Article 39-15 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-6(2)(ii) of the Act shall be the remaining amount after deducting the amount listed in item (iii) pertaining to the amount of income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (1) to paragraph (3) of the next Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in item (i) and the amount listed in item (ii) pertaining to the said income (where the amount listed in item (i) pertaining to the said income is a loss, the said amount of undistributed income shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (iii) pertaining to the said amount of income from the amount listed in item (ii) pertaining to the said amount of income):  - 日本法令外国語訳データベースシステム

三　その有する減価償却資産（平成十年三月三十一日以前に取得した営業権を除く。）につきその償却費として当該各事業年度の損金の額に算入している金額（その減価償却資産の取得価額（既にした償却の額で各事業年度の損金の額に算入されたものがある場合には、当該金額を控除した金額）を各事業年度の損金の額に算入する金額の限度額として償却する方法を用いて計算されたものに限る。）のうち、法人税法第三十一条の規定の例によるものとした場合に損金の額に算入されることとなる金額に相当する金額を超える部分の金額例文帳に追加

iii) The excess amount that exceeds the amount equivalent to that to be included in deductible expenses, when the provisions of Article 31 of the Corporation Tax Act shall be applied, out of the amount included in deductible expenses for the relevant business year as the depreciation allowance for the depreciable assets that the specified foreign subsidiary company, etc. holds (excluding goodwill obtained on or before March 31, 1998) (such inclusive amount shall be limited to the amount calculated, with the acquisition costs of the said depreciable assets (where there is any amount of past depreciation already included in deductible expenses for the relevant business year, the amount after deducting the said amount) as the limit of the amount to be included in deductible expenses for the relevant business year  - 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

三　法第六十六条の八第一項第三号に掲げる事実　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) An event listed in Article 66-8(1)(iii) of the Act: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event under the provisions of the said paragraph or Article 68-92(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.  - 日本法令外国語訳データベースシステム

三　法第六十六条の八第一項に規定する内国法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) Where an event listed in Article 66-8(1)(iii) of the Act has occurred with regard to an affiliated foreign company related to a domestic corporation prescribed in the said paragraph: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event, under the provisions of the said paragraph or Article 68-92(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.  - 日本法令外国語訳データベースシステム

一　特殊関係内国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この節において同じ。）である外国法人（特殊関係株主等に該当するものを除く。以下この号において同じ。）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。）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。以下この節において同じ。）が特殊関係株主等によつて所有されている場合　当該株主等である外国法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合）例文帳に追加

i) Where out of the total number or total amount of shares or capital contributions issued by a foreign corporation (excluding that falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this item) which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Section) of a specially-related domestic corporation (such issued shares or capital contributions shall exclude those held on their own by the said foreign corporation and the total number or total amount of such issued shares or capital contributions shall be referred to as the "issued shares, etc." in this Section), a specially-related shareholder, etc. holds 80 percent or more of the number or the amount of such shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section): The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by the said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of the said specially-related domestic corporation (where there are two or more such foreign corporations which are shareholders, etc., 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

第三十九条の二十の十三　法第六十六条の九の八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（以下第三項までにおいて「特定外国法人」という。）に係る控除未済課税済配当等の額（特定外国法人の各事業年度の適用対象留保金額につき第三十九条の二十の十第二項の規定により第三十九条の十六第二項から第四項までの規定の例により計算する場合の同条第三項第三号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とする。例文帳に追加

Article 39-20-13 (1) The affiliated foreign corporation prescribed in Article 66-9-8(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 66-9-8(1) of the Act (hereinafter referred to as a "specified foreign corporation" through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-16(3)(iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-16(2) to (4), pursuant to the provisions of Article 39-20-10(2)).  - 日本法令外国語訳データベースシステム

２　法人が旧株（当該法人が有していた株式（出資を含む。以下この条において同じ。）をいう。）を発行した内国法人の合併（適格合併に該当しないものに限る。）により法第六十八条の三第一項に規定する政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人（法第六十八条の二の三第五項第一号に規定する特定軽課税外国法人をいう。第四項において同じ。）の株式に該当するときは、その交付を受けた株式の取得価額については、法人税法施行令第百十九条第一項第五号（法人税法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。例文帳に追加

(2) Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of a qualified merger) of a domestic corporation to which the said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship specified by a Cabinet Order prescribed in Article 68-3(1) of the Act, when the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in Article 68-2-3(5)(i) of the Act; hereinafter the same shall apply in paragraph (4)), the provisions of Article 119(1)(v) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares.  - 日本法令外国語訳データベースシステム