「開始給付」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

第五十五条　破産者に対して継続的給付の義務を負う双務契約の相手方は、破産手続開始の申立て前の給付に係る破産債権について弁済がないことを理由としては、破産手続開始後は、その義務の履行を拒むことができない。例文帳に追加

Article 55 (1) The counter party to a bilateral contract who has an obligation to provide continuous performance to the bankrupt, after the commencement of bankruptcy proceedings, may not refuse to perform the obligation on the grounds that no payment is made with regard to the bankruptcy claim arising from the performance provided prior to the filing of a petition for commencement of bankruptcy proceedings.  - 日本法令外国語訳データベースシステム

第九十三条　執行裁判所は、強制管理の手続を開始するには、強制管理の開始決定をし、その開始決定において、債権者のために不動産を差し押さえる旨を宣言し、かつ、債務者に対し収益の処分を禁止し、及び債務者が賃貸料の請求権その他の当該不動産の収益に係る給付を求める権利（以下「給付請求権」という。）を有するときは、債務者に対して当該給付をする義務を負う者（以下「給付義務者」という。）に対しその給付の目的物を管理人に交付すべき旨を命じなければならない。例文帳に追加

Article 93 (1) An execution court shall, in order to commence a compulsory administration procedure, issue a commencement order for compulsory administration, and, in such commencement order, declare that real property shall be seized for the obligee and prohibit the obligor from disposing earnings and, if the obligor has a claim for a rent or any other right to seek delivery pertaining to earnings from the real property (hereinafter referred to as a "delivery claim"), order the person(s) who has the obligation to make said delivery to the obligor (hereinafter referred to as the "person obligated to deliver") to deliver the subject matter of such delivery to the administrator.  - 日本法令外国語訳データベースシステム

２　前項の双務契約の相手方が再生手続開始の申立て後再生手続開始前にした給付に係る請求権（一定期間ごとに債権額を算定すべき継続的給付については、申立ての日の属する期間内の給付に係る請求権を含む。）は、共益債権とする。例文帳に追加

(2) A claim arising from the performance that is provided by the counter party to a bilateral contract prescribed in the preceding paragraph after the filing of a petition for commencement of rehabilitation proceedings and prior to the commencement of rehabilitation proceedings (in the case of continuous performance for which the amount of claim should be calculated for each specific period of time, such claim arising from the performance provided within the period that includes the date of filing of the petition shall be included) shall be a common benefit claim.  - 日本法令外国語訳データベースシステム

２　前項の双務契約の相手方が破産手続開始の申立て後破産手続開始前にした給付に係る請求権（一定期間ごとに債権額を算定すべき継続的給付については、申立ての日の属する期間内の給付に係る請求権を含む。）は、財団債権とする。例文帳に追加

(2) A claim arising from the performance that is provided by the counter party to a bilateral contract prescribed in the preceding paragraph after the filing of a petition for commencement of bankruptcy proceedings and prior to the commencement of bankruptcy proceedings (in the case of continuous performance for which the amount of claim should be calculated for each specific period of time, such claim arising from the performance provided within the period that includes the date of filing of the petition shall be included) shall be a claim on the estate.  - 日本法令外国語訳データベースシステム

３　前項に規定する場合において、相続人が既に同項の反対給付を受けているときは、相続人は、当該反対給付を破産財団に返還しなければならない。ただし、相続人が当該反対給付を受けた当時、破産手続開始の原因となる事実又は破産手続開始の申立てがあったことを知らなかったときは、その現に受けている利益を返還すれば足りる。例文帳に追加

(3) In the case prescribed in the preceding paragraph, if the heir has already received the counter-performance set forth in said paragraph, the heir shall return the counter-performance to the bankruptcy estate; provided, however, that if the heir did not know, at the time of receiving the counter-performance, the fact constituting the grounds for the commencement of bankruptcy proceedings or the filing of a petition for commencement of bankruptcy proceedings, it shall be sufficient for the heir to return the enrichment that he/she actually enjoys.  - 日本法令外国語訳データベースシステム

（注） 平成19年改正により、育児休業者職場復帰給付金の給付率は、平成１９年３月３１日以降に職場復帰した者から平成２２年３月３１日までに育児休業を開始した者について暫定的に２０％に引き上げられ、全体の給付率は暫定的に休業開始前賃金の５０％に相当する額となっている。例文帳に追加

(Note) The 2007 revision provides that the rate of the work resumption benefits after child care leave shall be temporarily raised to 20% for those who meet the following criteria:Workers who resume/resumed work on March 31st, 2007, and beyond and whose child care leave starts/started on March 31st, 2010, or earlier. For this reason, the total benefits for the present are equal to 50% of the wage before the start of leave. - 厚生労働省

この変換により得られた処理実行期間の開始日が料金計算期間の開始日から終了日に含まれているかを判断し（Ｓ１０７）、含まれていると判断された場合に原子力立地給付金を対象にいれた料金計算期間であるとする。例文帳に追加

Whether or not the start date of the processing execution period obtained by this conversion is included in dates ranging from the start date to the end date of the charge computing period is determined (S107), and when it is determined that it is included, the charge computing period under the consideration of nuclear site benefit is set. - 特許庁

２　第九十三条第四項の規定により強制管理の開始決定の効力が給付義務者に対して生じたときは、給付請求権に対する仮差押命令であつて既に効力が生じていたものは、その効力を停止する。例文帳に追加

(2) When a commencement order for compulsory administration has become effective against a person obligated to deliver pursuant to the provisions of Article 93(4), the effects of any order of provisional seizure against the delivery claim, which was already effective, shall be suspended.  - 日本法令外国語訳データベースシステム

※ 育児休業期間中に休業開始前賃金の３０％相当額を支給（育児休業基本給付金）し、職場復帰後引き続き６か月間雇用された後に賃金の１０％相当額（＊下記３参照）を支給（育児休業者職場復帰給付金）。例文帳に追加

An amount equal to 30% of the wage before the start of the leave is paid during the child care leave, and an amount equal to 10% of that wage is paid after the worker is kept employed for the six months following the resumption of work ("work resumption benefits after child care leave") (see *3 below). - 厚生労働省

２　相続人が相続財産の全部又は一部を処分した後に相続財産について破産手続開始の決定があったときは、相続人が反対給付について有する権利は、破産財団に属する。例文帳に追加

(2) If an order of commencement of bankruptcy proceedings is made against the inherited property after an heir has disposed of the whole or part of the inherited property, rights that the heir holds with regard to counter-performance shall belong to the bankruptcy property.  - 日本法令外国語訳データベースシステム

４　信託財産については、信託が終了した後であっても、残余財産の給付が終了するまでの間は、破産手続開始の申立てをすることができる。例文帳に追加

(4) Against the trust property, even after the termination of the trust, a petition for commencement of bankruptcy proceedings may be filed until the payment of its residual assets is completed.  - 日本法令外国語訳データベースシステム

２　前項の規定により開始する債権執行においては、各定期金債権について、その確定期限の到来後に弁済期が到来する給料その他継続的給付に係る債権のみを差し押さえることができる。例文帳に追加

(2) In execution against a claim that has been commenced pursuant to the provisions of the preceding paragraph, it is possible to seize only the claim pertaining to a compensation or any other continuous performance that becomes due after the arrival of the fixed due date of each claim for the periodic payments.  - 日本法令外国語訳データベースシステム

また、給付対象者の増大に伴う資金不足等により、1998年から開始された社会保障基金に対する財政支援は、年々増大している（第1-3-68図）。例文帳に追加

Furthermore, due to fund shortages and so forth accompanying the increase in persons due to receive benefits, financial support for the social security funds which was started in 1998 has been increasing each year (Figure 1-3-68). - 経済産業省

傷病（補償）年金：業務または通勤が原因となった傷病の療養開始後、１年６か月たっても傷病が治ゆ（症状固定）しないで障害の程度が傷病等級に該当するときの給付例文帳に追加

Injury and Disease (Compensation) Pension: In case of not recovering from the injury or disease after 1 year and 6 months from the beginning of treatment and the severity of disability falls in certain physical disability certificate - 厚生労働省

３ 一方の締約国の法令に基づく給付の申請、不服申立てその他申告の提出により、他方の締約国の法令に基づく手続は、自動的に開始することとはならない　。例文帳に追加

3The competent authority or competent institution ofone Contracting State shall send the application forbenefits, appeal or any other declaration submitted inaccordance with paragraph 1 of this Article to thecompetent authority or competent institution of the otherContracting State without delay . - 厚生労働省

当該他方の締約国の法令に基づく手続は、当該他方の締約国に給付の申請、不服申立てその他申告が提出されたときに開始される　。例文帳に追加

The submission of an application for a benefit, anappeal or any other declaration under the legislation ofone Contracting State shall not automatically initiate aprocedure under the legislation of the other ContractingState . When a person also submits the application for abenefit, an appeal or any other declaration to that otherContracting State, the procedure under the legislation ofthat other Contracting State shall be taken . - 厚生労働省

２　休業補償給付等を支給すべき事由が生じた日が当該休業補償給付等に係る療養を開始した日から起算して一年六箇月を経過した日以後の日である場合において、次の各号に掲げる場合に該当するときは、前項の規定にかかわらず、当該各号に定める額を休業給付基礎日額とする。例文帳に追加

(2) Where the day on which grounds for payment of temporary absence from work compensation benefits, etc. arise is the day on which one year and six months have elapsed from the day of the commencement of medical treatment pertaining to said temporary absence from work compensation benefits, etc. or any subsequent day, if any of the cases listed in the following items apply, the amount specified in the respective items shall be the basic daily temporary absence from work benefit amount, notwithstanding the provision of the preceding paragraph:  - 日本法令外国語訳データベースシステム

第九十三条の三　裁判所書記官は、給付義務者に強制管理の開始決定を送達するに際し、当該給付義務者に対し、開始決定の送達の日から二週間以内に給付請求権に対する差押命令又は差押処分の存否その他の最高裁判所規則で定める事項について陳述すべき旨を催告しなければならない。この場合においては、第百四十七条第二項の規定を準用する。例文帳に追加

Article 93-3 A court clerk shall, upon servicing a commencement order for compulsory administration upon a person obligated to deliver, make a demand to the person obligated to deliver to state the presence or absence of any order of seizure or disposition of seizure against the delivery claim and any other matters specified by the Rules of the Supreme Court within two weeks from the day of service of the commencement order. In this case, the provisions of Article 147(2) shall apply mutatis mutandis.  - 日本法令外国語訳データベースシステム

年金支給開始年齢の引上げや、給付水準見直しによる生活費の問題等経済的理由や、社会とのつながりの維持等心理的理由から、理想とする退職年齢は、今後更に高くなるのではないかと推測される。例文帳に追加

It is speculated that the ideal retirement age will be further pushed back due to financial reasons such as the age at which people may start receiving pension benefits being raised and issues of living expenses arising from the pension benefit standards being reviewed, as well as psychological reasons such as maintenance of a connection with society and more. - 経済産業省

第九十三条の四　第九十三条第四項の規定により強制管理の開始決定の効力が給付義務者に対して生じたときは、給付請求権に対する差押命令又は差押処分であつて既に効力が生じていたものは、その効力を停止する。ただし、強制管理の開始決定の給付義務者に対する効力の発生が第百六十五条各号（第百六十七条の十四において第百六十五条各号（第三号及び第四号を除く。）の規定を準用する場合及び第百九十三条第二項において準用する場合を含む。）に掲げる時後であるときは、この限りでない。例文帳に追加

Article 93-4 (1) When a commencement order for compulsory administration has become effective against a person obligated to deliver pursuant to the provisions of Article 93(4), the effects of any order of seizure or disposition of seizure against the delivery claim, which was already effective, shall be suspended; provided, however, that this shall not apply to cases where the commencement order for compulsory administration becomes effective against the person obligated to deliver after the times listed in the items of Article 165 (including the cases where the provisions of the items of Article 165 [excluding item (iii) and item (iv)] are applied mutatis mutandis pursuant to Article 167-14 and the cases where they are applied mutatis mutandis pursuant to Article 193(2)).  - 日本法令外国語訳データベースシステム

２　再生債務者がした債務の消滅に関する行為であって、債権者の受けた給付の価額が当該行為によって消滅した債務の額より過大であるものは、前項各号に掲げる要件のいずれかに該当するときは、再生手続開始後、その消滅した債務の額に相当する部分以外の部分に限り、再生債務者財産のために否認することができる。例文帳に追加

(2) With respect to an act concerning the extinguishment of debt conducted by the rehabilitation debtor, if the value of the performance received by the creditor exceeds the amount of the debt extinguished by said act, and said act satisfies any of the requirements listed in the items of the preceding paragraph, such act may be avoided in the interest of the rehabilitation debtor's assets after the commencement of rehabilitation proceedings only with regard to the part other than the part equivalent to the amount of the debt extinguished.  - 日本法令外国語訳データベースシステム

第六十四条　破産者（保全管理人が選任されている場合にあっては、保全管理人）が破産手続開始前に取戻権の目的である財産を譲り渡した場合には、当該財産について取戻権を有する者は、反対給付の請求権の移転を請求することができる。破産管財人が取戻権の目的である財産を譲り渡した場合も、同様とする。例文帳に追加

Article 64 (1) Where the bankrupt (or a provisional administrator if any provisional administrator is appointed) has transferred, to a third party, property that is the subject matter of a right of segregation prior to the commencement of bankruptcy proceedings, the person who has a right of segregation over said property may request the transfer thereto of a claim for counter-performance. The same shall apply where a bankruptcy trustee transfers, to a third party, property that is the subject matter of a right of segregation.  - 日本法令外国語訳データベースシステム

２　破産者がした債務の消滅に関する行為であって、債権者の受けた給付の価額が当該行為によって消滅した債務の額より過大であるものは、前項各号に掲げる要件のいずれかに該当するときは、破産手続開始後、その消滅した債務の額に相当する部分以外の部分に限り、破産財団のために否認することができる。例文帳に追加

(2) With respect to an act concerning the extinguishment of debt conducted by the bankrupt, if the value of the performance received by the creditor exceeds the amount of the debt extinguished by said act, and said act satisfies any of the requirements listed in the items of the preceding paragraph, such act may be avoided in the interest of the bankruptcy estate after the commencement of bankruptcy proceedings only with regard to the part other than the part equivalent to the amount of the debt extinguished.  - 日本法令外国語訳データベースシステム

１ アイルランドの法令に基づく保険の加入開始から少なくとも五十二週の保険料納付期間を満たしているが、給付を受ける権利の取得のための保険料納付要件を満たしていない場合には、アイルランドの実施機関は、この条の規定に基づき給付を受ける権利を確立するため、アイルランドの法令による保険期間と重複しない限りにおいて、日本国の法令による保険期間をアイルランドの法令による保険期間として考慮するものとし、当該保険期間をアイルランドの法令による保険期間と通算する。例文帳に追加

1. Where a person has completed at least 52 contribution weeks of coverage since his or her entry into insurance under the legislation of Ireland but does not satisfy the contribution conditions for entitlement to benefit, the competent institution of Ireland shall take into account for the purpose of establishing entitlement to benefit under this Article periods of coverage completed under the legislation of Japan insofar as they do not coincide with periods of coverage under the legislation of Ireland as if such periods were completed under the legislation of Ireland and shall totalise such periods with periods of coverage completed under the legislation of Ireland. - 厚生労働省

第九百四条の二　共同相続人中に、被相続人の事業に関する労務の提供又は財産上の給付、被相続人の療養看護その他の方法により被相続人の財産の維持又は増加について特別の寄与をした者があるときは、被相続人が相続開始の時において有した財産の価額から共同相続人の協議で定めたその者の寄与分を控除したものを相続財産とみなし、第九百条から第九百二条までの規定により算定した相続分に寄与分を加えた額をもってその者の相続分とする。例文帳に追加

Article 904-2 (1) If there is a person from amongst joint heirs who has made a special contribution to the maintenance or increase of the decedent's property through the provision of labor or in the form of property relating to the decedent's business, medical treatment or nursing of the decedent, or other means, the total inherited property shall be deemed the value calculated by deducting the contributory portion as determined by agreement by the joint heirs from the value of the property of the decedent at the time of commencement of inheritance, and that person's share in inheritance shall be the amount of the contribution added to the share in inheritance calculated pursuant to the provisions of Articles 900 to 902 inclusive.  - 日本法令外国語訳データベースシステム

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

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