「AFFILIATED」に関連した英語例文の一覧と使い方(23ページ目) - Weblio英語例文検索

In judging whether specific groups or individuals constitute “anti-social forces,” which are defined as groups or individuals that pursue economic profits through the use of violence, threats and fraud, it is necessary not only to pay attention to whether they fit the definition in terms of their affiliation, such as whether they constitute or belong to “boryokudan” crime syndicates, “boryokudan” affiliated companies, “sokaiya” racketeer groups, groups engaging in criminal activities under the pretext of conducting social campaigns or political activities and crime groups specialized in intellectual crimes, but also to whether they fit the definition in terms of the nature of their conduct, such as whether they are making unreasonable demands that go beyond the limits of legal liability. 例文帳に追加

暴力、威力と詐欺的手法を駆使して経済的利益を追求する集団又は個人である「反社会的勢力」をとらえるに際しては、暴力団、暴力団関係企業、総会屋、社会運動標榜ゴロ、政治活動標榜ゴロ、特殊知能暴力集団等といった属性要件に着目するとともに、暴力的な要求行為、法的な責任を超えた不当な要求といった行為要件にも着目することが重要である - 金融庁

(iii) When supervisors have recognized an issue of supervisory concern regarding the status of a non-affiliated business operator’s establishment and revision of internal rules and compliance therewith, they shall strive to identify and keep track of the actual situation, by holding in-depth hearings and requiring the submission of a report based on Article 56-2(1) of the FIEA. 例文帳に追加

③ 協会等未加入業者の社内規則の策定・改正・遵守状況等に関して問題が認められる場合には、深度あるヒアリングや金商法第56条の２第１項の規定に基づく報告を通じて実態把握に努め、必要に応じ、金商法第51条の規定に基づく業務改善命令や金商法第52条第１項の規定に基づく業務停止命令を発出するなど、金商法第56条の４第１項の規定に基づき、協会等規則を考慮した適切な監督を行うこととする。 - 金融庁

What the president of the major bank in Iwate Prefecture said was the same as what the positive-thinking company president in his 50s who achieved recovery in Kamaishi City said. Having visited the disaster areas, I have been reminded that in times of restoration and reconstruction like these, government-affiliated and private financial institutions should work together as best they can to exercise their respective strengths. 例文帳に追加

その岩手県の代表的な地方銀行の頭取も、それから釜石市で復興された50代の非常に若手の前向きな社長の言っておられたことと、実は同じことでございまして、私はやはりこういった復旧・復興のときは、政府系の金融機関、それから民間金融機関の良いところをお互いに出し合って、力を合わせてベストミックスで、きちんとやっていくことが良いのだなということを改めて現地に行って感じた訳でございます。 - 金融庁

Managers are looking after many workers and there are numerous affiliated companies. In a sense, cities in which major manufacturers are based depend on the development of their local economy in particular. Around the world, there are various stakeholders, including employees, their families, financial institutions and shareholders. Therefore, I hope that with that in mind, managers will do their part properly based on discussions at board meetings and general shareholders' meetings. 例文帳に追加

経営者という人は、たくさんの社員を養っていますし、すさまじい関連企業があるわけでございますし、それからある意味では、日本における大型の製造業のある城下町的な都市は、特に地域経済の発展に依存しているわけですから、あるいはたくさんの従業員、家族、それから金融機関だとか色々な株主等々のステークホルダーも全世界にいるわけですから、そんなことを自覚して、取締役会あるいは株主総会の議を経て、しっかりやっていっていただきたいと思っています。 - 金融庁

I believe that this issue also made it to the list of agreements and, judging from the fact that Premier Wen Jiabao replied that he would absolutely guarantee that funds that Japanese-affiliated companies in China need be made available, I feel that I have successfully delivered a certain level of outcome as the Minister for Financial Services. 例文帳に追加

それもたしか、合意の中の一つなりましたけれども、そういったことでファイナンスというのはもうご存じのように非常に大事だということは、もう皆様方よくご存じだと思いますが、そういった中で、温家宝総理が中国の日系企業が必要とする資金は必ず保障するという回答をいただけたということを、金融（担当）大臣として大変きちっと、そういったことを日本の中国に進出している金融機関、あるいは企業も大変心配しておられましたので、そういった意味では一定の成果は得たのかなというふうに思っております。 - 金融庁

I would like to talk about the issue of Takefuji, which just failed. On the day of the failure, I believe that you presented a view to the effect of saying that "it will likely entail no significant impact on the financial system" but, now that about five days have passed since then, I would like to know how you are finding that impact to have turned out to be. Additionally, I think that you also said that you would like to ask government-affiliated and other financial institutions to take attentive actions so as not to affect financing for individual borrowers or small and medium-size enterprise (SME) borrowers – could you please explain specifically what kind of request you subsequently made on that note? 例文帳に追加

次に、経営破綻した武富士の問題なのですが、破綻当日に大臣のコメントとして、「金融システムには大きな影響はないのだろう」という認識を示されたと思うのですが、その後5日ほどたっておりますが、そのあたりの影響についてどのような認識をお持ちなのかということと、もう1点、個人で借りている方とか、中小企業で借りていらっしゃる方の資金繰りに影響を与えないように、政府系金融機関なんかにきめ細かい対応をお願いしたいということだったと思うのですが、その後、具体的にどのような依頼をされたのかというところをお願いします。 - 金融庁

This report strongly calls for the promotion of foreign investment in Japan, including investment by government-affiliated investment funds. What are your views on the promotion of foreign investment in Japan? In relation to this issue, a dispute has arisen in the financial industry just before the season of general shareholders' meetings. Nipponkoa Insurance has clashed with a U.S. fund that, in its capacity as a major shareholder of the company, demanded a reshuffle of the management team and the implementation of drastic reform measures. How do you view disputes like this? 例文帳に追加

対日投資促進の考え方について長官のご認識についてお聞きしたいということと、一方で金融界で株主総会を前に日本興亜損保の筆頭株主である米系ファンドが同社の経営陣の刷新と再編など抜本的な改革を求めて同社の経営陣と対立しているという状況があるわけですけれども、対日投資促進とそれに伴って生じる摩擦について長官はどのようにお考えなのかお聞きしたいと思います。 - 金融庁

A party who has duly filed an application for a patent or for a utility certificate or for the protection of a utility model in any of the countries that are members of the International Union for the Protection of Industrial Property or affiliated with the World Trade Organisation, in accordance with the laws in force in that country or in accordance with treaties concluded between two or more of the aforementioned countries, shall enjoy a right of priority within the Netherlands and the Netherlands Antilles during a period of 12 months from the filing date of the application with regard to the acquisition of a patent for the subject matter in respect of which the protection referred to above has been applied for.例文帳に追加

工業所有権保譲のための国際同盟の加盟国又は世界貿易機関の加入国である何れかの国において，その国で施行されている法律に従って又は前記諸国の内の2以上の国の間で締結された条約に従って，正規に特許又は実用新案証又は実用新案保護の出願を行った当事者は，前記の保護が出願されている主題について特許を取得することに関し，その出願の出願日から12月の期間においては，オランダ及びオランダ領アンチル諸島において優先権を享有する。 - 特許庁

In the optimal (impartial) operation management system, vehicle information and freight information are provided from respectively independent plural freighters 20 in an affiliated relation and on an information communication network connecting information terminals 21 of these freighters, a schedule managing means 40 and information terminals 30 on the freight trucks, a selection engine prepares and transmits an optimal operation schedule or acquires, evaluates and deals with the work result information.例文帳に追加

各々が連携関係にある個々に独立した複数の貨物輸送業者２０から車輌情報および貨物情報を得て、これら業者の情報端末２１、スケジュール管理手段４０と、貨物輸送トラックに搭載した情報端末３０を結ぶ情報通信ネットワーク上で、選車エンジンにより最適の運行スケジュールの作成、伝達、稼働結果情報の取得、評価、対応を可能とする最適（公平）運営管理システムを構築する。 - 特許庁

This membership courtesy privilege management system comprises a membership courtesy privilege database 26 recording facilities/stores in which the membership courtesy privilege is usable and its privilege content, a member database 26 registering groups a member is affiliated with, a membership courtesy privilege providing group extraction means 30 for extracting a group which provides the membership courtesy privilege for an inputted facility/store, and a privilege content display means for displaying its privilege content.例文帳に追加

会員優待特典を利用できる施設／店舗、及びその特典内容が登録された会員優待特典データベース２６と、会員が入会している団体が登録された会員データベース２６と、入力された施設／店舗について前記会員優待特典を提供している団体を抽出する会員特典提供団体抽出手段３０と、特典内容を表示する特典内容表示手段と、を備えた会員優待特典管理システム。 - 特許庁

Furthermore, many domestic companies are faced with the pressing issue of having to fundamentally restructure their businesses in order to reduce interest-bearing debt and enhance asset effectiveness. In a situation where there are hardly enough reserves for proactive risk-taking in new business fields, let alone bailouts of affiliated companies (keiretsu) or trading partners that have gone bankrupt or are faced with financial difficulty,foreign investment can be expected to provide new so-called risk money that exploits their wealth of risk management know-how.例文帳に追加

また、多くの国内企業にとって、有利子負債の削減や資産効率の改善に向けた抜本的な事業再構築が喫緊の課題であり、破綻や経営難に陥った系列企業や取引企業の救済はもとより、新たな事業分野に対して積極的にリスクテイクする余力が乏しい現状の中で、海外からの投資は、豊富なリスク管理のノウハウをいかし、いわゆるリスクマネーの新たな提供者としても期待できる。 - 経済産業省

In relation to the Great East Japan Earthquake which occurred on March 11, 2011 and the subsequent accident of the Tokyo Electric Power Company's Fukushima Daiichi Nuclear Power Plants(hereinafter, the "Fukushima Daiichi Nuclear Power Plants"), there were movements of some of foreign embassies in Japan, foreign-affiliated enterprises and others temporarily evacuating from Tokyo (the situation has normalized by now). Apart from this, some countries and regions implemented such measures as suspending the import of Japanese export items, mainly agricultural and marine products, requiring the submission of radioactive material inspection certificates and other documents, and strengthening inspection on the side of the importing countries.例文帳に追加

2011 年3 月11 日に発生した東日本大震災に伴う東京電力・福島第一原子力発電所（以後、福島第一原発）の事故に関連して、一部の在日大使館や外資系企業等が東京から一時退避する動きが見られた他（現在までに正常化）、一部の国・地域において、農林水産品を中心に我が国輸出品への輸入停止や放射性物質の検査証明書等の提出要求、輸入国による検査の強化といった措置がとられている。 - 経済産業省

3.Where a person sets up a link to the website of a famous company without its permission with the intention to gain profits by misleading people into believing that the individual's personal website belongs to is part of that company's affiliates (for example, by using misleading words such as "Click here for information on related companies"); or where the individual set up the link on unrelated companies and misrepresenting itself as their affiliate or agent; or where the unrelated individual set up a similar link by misrepresenting itself as a person affiliated with such famous company. 例文帳に追加

３．自己のホームページを有名な大手企業の関連会社のページであるとの誤解を与えて利益を得ようと考えて、大手企業のホームページへ（「関連企業情報はこちら」等といった誤解を誘うような方法で）無断でリンクを張る場合、無関係の企業に対して、傘下の企業であるとか代理店であるとしてリンクを張る場合、無関係の個人が傘下の人物であるとしてリンクを張る場合等 - 経済産業省

As for Example 3, where such misleading descriptions as "Click here for information on related companies" or "The linked enterprise is our affiliated agent" or "This person is our affiliate" and the name of the company operating the linked page will be indicated on the linking page, these descriptions may give rise to tort liability on the ground of infringement of moral rights or name rights or defamation if these misleading descriptions are highly likely to be aimed at making illegal profits or causing damage to the operator of the linked page. 例文帳に追加

例３の場合には、リンク元のウェブページに、「関連企業情報はこちら」、「リンク先の企業は弊社傘下の代理店です。」、「この人は当社の関係者です。」等といった誤解を誘う表示とリンク先の企業を特定する名称等が表示されるものと考えられるが、これらの表示は、リンク先と関連会社であるとの誤解を与えて不正の利益を得、又はリンク先に損害を被らせる蓋然性の高い場合には、名誉権又は氏名権等の侵害、信用毀損を根拠として不法行為責任が問題となる可能性があると考えられる。 - 経済産業省

Article 6 (1) A Specified Multinational Enterprise that intends to newly engage in Supervisory Business in Japan and establish a Domestic Affiliated Company for conducting said new Supervisory Business (excluding those Specified Multinational Enterprises any of whose Subsidiary Corporations or Other Similar Entities has already been engaged in said Supervisory Business in Japan) may prepare a plan concerning said Supervisory Business (hereinafter referred to as a "Supervisory Business Plan") and submit the same to the competent minister as prescribed by an ordinance of the competent ministry, and may receive a certification to the effect that said Supervisory Business is appropriate. 例文帳に追加

第六条 我が国において新たに統括事業を行うため、当該統括事業を行う国内関係会社を設立しようとする特定多国籍企業（その子法人等が既に我が国において当該統括事業を行っている場合における当該特定多国籍企業を除く。）は、当該統括事業に関する計画（以下「統括事業計画」という。）を作成し、主務省令で定めるところにより、これを主務大臣に提出して、その統括事業計画が適当である旨の認定を受けることができる。 - 経済産業省

Article 8 With regard to the application of the provisions of Article 27, paragraph (2) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) under the case where the notification of acquisition of shares or equity of the Domestic Affiliated Company, which is intended by a foreign investor as defined in Article 26, paragraph (1) of the same Act according to a Certified Research and Development Business Plan or a Certified Supervisory Business Plan, is given pursuant to the provisions of Article 27, paragraph (1) of the same Act, the term "30 days" in paragraph (2) of said Article shall be deemed to be replaced with "two weeks." 例文帳に追加

第八条 外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第二十六条第一項に規定する外国投資家が認定研究開発事業計画又は認定統括事業計画に従って行おうとする国内関係会社の株式又は持分の取得について同法第二十七条第一項の規定による届出をした場合における同条第二項の規定の適用については、同項中「三十日」とあるのは、「二週間」とする。 - 経済産業省

Relevant ministries, agencies, and organizations, including METI, the Ministry of Foreign Affairs, and the Japan External Trade Organization (JETRO), worked together to organize briefings and similar events in Japan and overseas to explain, among other things, the action being taken to deal with the crisis at Tokyo Electric Power’s Fukushima Daiichi Nuclear Power Station, monitoring in Japan, and measures being taken by Japan to ensure the safety of food and industrial goods. As of the end of March 2012, briefings had been held for overseas business leaders in 15 cities in 12 countries and regions, and had also been held for foreign-affiliated enterprises in Japan, consular officials in Tokyo and the Kansai region, and international organizations (four times in Tokyo and three times in Osaka). 例文帳に追加

経済産業省、外務省、（独）日本貿易振興機構（以下「ジェトロ」という）等の関係省庁及び機関が連携し、東京電力（株）福島第一原子力発電所事故への対応や、国内のモニタリング及び食品・鉱工業品の安全確保等に関する我が国の取組についての説明会等を、国内外で実施した。平成24年3月末現在、海外の産業界向け説明会（12 か国・地域、15 都市）に加え、国内の外資系企業や在京・在関西の領事団及び国際機関向けにも説明会（東京4 回、大阪3回）を開催した。 - 経済産業省

Action therefore continued to be taken to develop the environment to encourage SMEs to use IT, and measures including the following were implemented to raise productivity and enhance management: compilation of information on instances of best practice in IT management by SMEs and encouragement of adoption of such practices, development of conditions to encourage greater use of cloud computing, provision of loans for investment in IT by government-affiliated financial institutions, and tax measures to encourage investment in high-quality IT ensuring advanced information security. 例文帳に追加

よって、引き続き中小企業のIT利活用を促進するための環境整備を行い、生産性向上や経営の高度化を実現するため、中小企業が実践するIT 経営のベストプラクティス収集・普及事業、クラウドコンピューティングの利用促進に向けた環境整備、政府系金融機関の情報化投資融資制度及び高度な情報セキュリティの確保された質の高いIT 投資を促進するための税制上の措置等を講じた。 - 経済産業省

(xi) a document stating each major shareholder of a Business Corporation Resulting from a Merger listing the name, trade name, address, proportion of voting rights (which means a voting right as prescribed in Article 86, paragraph 1; the same shall apply hereinafter in this Article through Article 121) to total voting rights, and its relationship with the applicant (limited to cases where major shareholders are officers of an applicant or the parent corporation, subsidiary, affiliated corporation, or any of its officers); 例文帳に追加

十一合併後の会社の主要株主の氏名又は商号若しくは名称、住所又は所在地、所有す る議決権（法第八十六条第一項に規定する議決権をいう。以下この条から第百二十 一条までにおいて同じ。）の議決権の総数に対する割合及び申請者との関係（主要株 主が申請者の役職員又は親会社、子会社若しくは関連会社若しくはその役職員であ る場合に限る。）を記載した書面 - 経済産業省

If a convenience store attempts to expand into China and open a chain of stores, that company must spend a considerable amount of money and time to get up and running since, under a direct-management scheme, it must perform virtually all capital investment, logistics network development, and other necessary activities itself. Under this law, however, a foreign-affiliated company can build a chain of stores under the same trade name with a small amount of investment by concluding a franchise agreement with a local company and utilizing China’s infrastructure and human resources.例文帳に追加

コンビニエンスストアなどが中国に進出し、多店舗展開を行おうとした場合、直営店方式では設備投資や流通網の整備のほとんどを自社で開拓するなど費用と時間を費やすこととなるが、本法により現地企業とフランチャイズ契約を結び、中国側のインフラと人的資源を活用することで、低い投資額で同一商標での中国での店舗展開が可能となった。 - 経済産業省

(n) a juridical person is: (i) "owned" by persons of a Member if more than 50 per cent of the equity interest in it is beneficially owned by persons of that Member; (ii) "controlled" by persons of a Member if such persons have the power to name a majority of its directors or otherwise to legally direct its actions; (iii) "affiliated" with another person when it controls, or is controlled by, that other person; or when it and the other person are both controlled by the same person;例文帳に追加

(ｎ) (i) 法人が加盟国の者によって「所有」されるとは、当該加盟国の者が当該法人の五十パーセントを超える持分を受益者として所有する場合をいう。 (ii) 法人が加盟国の者によって「支配」されるとは、当該加盟国の者が当該法人の役員の過半数を指名し又は当該法人の活動を法的に管理する権限を有する場合をいう。 (iii) 法人が他の者と「提携」するとは、当該法人が当該他の者を支配し若しくは当該他の者によって支配される場合又は当該法人及び当該他の者の双方が同一の者によって支配される場合をいう。 - 経済産業省

The Chinese Government, for example, has required foreign automakers to procure certain percentages of components being used for auto production in China from local supplies as part of its policy of protecting and fostering the Chinese auto-parts industry. If the automakers do not meet set local content ratios, components being shipped from non-Chinese markets will be subject to higher tariffs that are equal to tariffs being levied on finished cars being imported into China. Foreign manufacturers operating in China also have the risk of having their products, such as chemicals and steel products, become subject to antidumping duties or safeguard measures by the Chinese Government. Due to these protective trade measures by the Chinese Government, Japanese-affiliated　companies operating in China may be paying additional parts-procurement costs which they had not expected when they started business in the country.例文帳に追加

例えば、国内産業保護・育成の観点から採用されている中国の「完成車特徴の認定」（部品を一定程度国産化しない場合には、部品輸入に対して完成車の関税率を課す仕組み）や化学製品、鉄鋼に対するアンチダンピング（AD）、セーフガード（SG）の発動等は、日系企業において進出当初に想定できなかった調達コストの増加を招いている可能性がある。 - 経済産業省

The financial part of the plan called for the hotel to: (1) obtain partial debt forgiveness using the RCC Fund and secure a new loan from a financial institution to service the remaining debt to the RCC Fund; (2) obtain partial debt forgiveness and reschedule debt from government-affiliated financial institutions; (3) obtain from the Credit Guarantee Corporation a waiver of subrogation and a new guarantee for parties entitled to indemnification (guarantee of expiration of right to indemnification); (4) perform asset realignment by eliminating unproductive assets (wedding hall) and by the proprietor offering private funds; and (5) increase capitalization through the Chiba SME Revitalization Fund and private individuals.例文帳に追加

また、財務面の計画については、①RCCファンドを利用した一部債務免除とRCCファンドに対する残存債務返済のための金融機関による新規融資、②政府系金融機関による一部債務免除とリスケジュール、③信用保証協会による求償権放棄及び求償権先への新規保証（求償権消滅保証）、④未稼働資産（婚礼会場）の除却、経営者による私財提供等の資産整理、⑤千葉中小企業再生ファンド及び個人による増資などである。 - 経済産業省

Government-affiliated SME financial institutions have introduced and are promoting new lending schemes positioned at the mid-point between liabilities and capital, which can even be used by companies with no requirement for public offerings of stock. Examples of this type of finance include financing provided initially at low interest rates at startup with a shift to higher than normal interest rate after some success has been achieved and financing under flexible repayment terms determined by the standing of the borrower.例文帳に追加

政府系中小企業金融機関を中心に、創業時には低利で融資を行い、一定の成功要件等が発生した場合には通常よりも高い金利へ切り替えが行われる手法や、借り手の状況に応じて返済条件が柔軟化する手法等、株式公開を前提としない企業でも利用可能な負債と資本の中間に位置する新たな資金供給手法（ハイブリッド型ファイナンス）が導入され、推進されてきている。 - 経済産業省

Local content requirements, for example, illustrate this distinction between short-term advantage and long-term disadvantage. Local content requirements may force a foreign affiliated producer to use locally produced parts. Although this requirement results in immediate sales for the domestic parts industry, it also means that the industry is shielded from the salutary effects of competition. In the end, this industry will fail to improve its international competitiveness.例文帳に追加

例えばローカルコンテント要求措置として、進出する製造企業が現地国産部品の使用を義務づけられた場合、当該措置の実施国の部品産業は十分な競争にさらされることなく生産を行うこととなり、国際競争力が高まらないだけでなく、進出企業にとっても高品質で割安な輸入品を使用できないため、結局完成品の国際競争力が向上しないといったような問題が起こる可能性がある。 - 経済産業省

(16) A reassessment or determination (hereinafter referred to in this paragraph as a "reassessment or determination") or an assessment and decision prescribed in Article 32(5) of the Act on General Rules for National Taxes (hereinafter referred to in this paragraph as an "assessment and decision"), which is listed in any of the following items, may be made within six years from the due date or other date specified in the relevant item, notwithstanding the provisions of Article 70(1) to (4) of the said Act (excluding the part concerning the reassessment listed in paragraph (2)(ii) and (iii) of the said Article (limited to a reassessment pertaining to the amount of net loss, etc. prescribed in the said paragraph)). In this case, with regard to the application of the provisions of Article 70(5) and Article 71(1) of the said Act: in Article 70(5) of the said Act, the phrase "preceding paragraphs" shall be deemed to be replaced with "preceding paragraphs and the provision of Article 66-4(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)"; in Article 71(1) of the said Act, the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the provision of Article 66-4(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)," and the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the said paragraph [Article 66-4(16) of the said Act]." 例文帳に追加

１６　更正若しくは決定（以下この項において「更正決定」という。）又は国税通則法第三十二条第五項に規定する賦課決定（以下この項において「賦課決定」という。）で次の各号に掲げるものは、同法第七十条第一項から第四項まで（同条第二項第二号及び第三号に掲げる更正（同項に規定する純損失等の金額に係るものに限る。）に係る部分を除く。）の規定にかかわらず、当該各号に定める期限又は日から六年を経過する日まで、することができる。この場合において、同条第五項及び同法第七十一条第一項の規定の適用については、同法第七十条第五項中「前各項」とあるのは「前各項及び租税特別措置法第六十六条の四第十六項（国外関連者との取引に係る課税の特例）」と、同法第七十一条第一項中「が前条」とあるのは「が前条及び租税特別措置法第六十六条の四第十六項（国外関連者との取引に係る課税の特例）」と、「、前条」とあるのは「、前条及び同項」とする。 - 日本法令外国語訳データベースシステム

(16) A reassessment or determination (hereinafter referred to in this paragraph as a "reassessment or determination") or an assessment and decision prescribed in Article 32(5) of the Act on General Rules for National Taxes (hereinafter referred to in this paragraph as an "assessment and decision"), which is listed in any of the following items, may be made within six years from the due date or other date specified in the relevant item, notwithstanding the provisions of Article 70(1) to (4) of the said Act (excluding the part concerning the reassessment listed in paragraph (2)(ii) and (iii) of the said Article (limited to a reassessment pertaining to the amount of net loss, etc. prescribed in the said paragraph)). In this case, with regard to the application of the provisions of Article 70(5) and Article 71(1) of the said Act: in Article 70(5) of the said Act, the phrase "preceding paragraphs" shall be deemed to be replaced with "preceding paragraphs and the provision of Article 68-88(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)"; in Article 71(1) of the said Act, the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the provision of Article 68-88(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)," and the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the said paragraph [Article 68-88(16) of the said Act]." 例文帳に追加

１６　更正若しくは決定（以下この項において「更正決定」という。）又は国税通則法第三十二条第五項に規定する賦課決定（以下この項において「賦課決定」という。）で次の各号に掲げるものは、同法第七十条第一項から第四項まで（同条第二項第二号及び第三号に掲げる更正（同項に規定する純損失等の金額に係るものに限る。）に係る部分を除く。）の規定にかかわらず、当該各号に定める期限又は日から六年を経過する日まで、することができる。この場合において、同条第五項及び同法第七十一条第一項の規定の適用については、同法第七十条第五項中「前各項」とあるのは「前各項及び租税特別措置法第六十八条の八十八第十六項（連結法人の国外関連者との取引に係る課税の特例）」と、同法第七十一条第一項中「が前条」とあるのは「が前条及び租税特別措置法第六十八条の八十八第十六項（連結法人の国外関連者との取引に係る課税の特例）」と、「、前条」とあるのは「、前条及び同項」とする。 - 日本法令外国語訳データベースシステム

ii) Where an event listed in Article 40-5(1)(ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act: The amount obtained by multiplying the amount prescribed in the said item by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (where the money or any other assets have been delivered to an affiliated foreign company related to the said resident whose tax burden imposed in the state of the head office on the amount of the money that it receives as prescribed in Article 40-5(1)(ii) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held via the said affiliated foreign company or the said other specified foreign subsidiary company, etc. 例文帳に追加

二　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社でその受ける法第四十条の五第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(4) The taxed amount of a dividend, etc. before deduction prescribed in paragraph (1) and paragraph (2) shall be, out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to a resident prescribed in Article 40-5(1) of the Act received from a specified foreign subsidiary company, etc. related to the said resident during the period of two years or less preceding the day on which an event listed in item (iii) of the said paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in item (ii) of the said paragraph) and which shall not be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21(2) pertaining to the said specified foreign subsidiary company, etc. (including the amount which shall not be included in the taxed amount of a dividend, etc. prescribed in Article 40-5(1) of the Act that was calculated for the said specified foreign subsidiary company, etc. pursuant to the provisions of paragraph (2) or the preceding paragraph), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said resident via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of Article 40-5(1) of the Act). 例文帳に追加

４　第一項及び第二項に規定する控除未済課税済配当等の額とは、法第四十条の五第一項に規定する居住者に係る外国関係会社が同項第三号に掲げる事実が生じた日前二年以内の期間において当該居住者に係る特定外国子会社等から受けた剰余金の配当等の額（同項第二号に定める金額を含む。）で当該特定外国子会社等に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第二項又は前項の規定により算定した法第四十条の五第一項に規定する課税済配当等の額に含まれないものを含む。）のうち、当該居住者の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に法第四十条の五第一項の規定の適用に充てられた部分の金額を除く。）をいう。 - 日本法令外国語訳データベースシステム

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said domestic corporation has received from a specified foreign subsidiary company, etc. related to the said domestic corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of dividend of surplus, etc. shall include the amount specified in Article 66-8(1)(ii) of the Act) and which shall not be deducted for calculating the amount of taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 66-8(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-19(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said domestic corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-116(2), and the provisions of Article 68-92(1) of the Act). 例文帳に追加

三　控除未済課税済配当等の額　当該内国法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該内国法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十六条の八第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の十九第二項又は第三項の規定により算定した法第六十六条の八第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該内国法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の百十六第二項及び法第六十八条の九十二第一項の規定の適用に充てられた部分の金額を除く。）をいう。 - 日本法令外国語訳データベースシステム

(i) Wholesale business: Where, out of the total revenue from selling inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such acquisition costs shall include the amount of transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

一　卸売業　当該各事業年度の棚卸資産の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

ii) Where an event listed in Article 66-8(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said domestic corporation that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the domestic corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 66-8(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation; excluding the shares, etc. for considering the claims indirectly held via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

二　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社でその受ける法第六十六条の八第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

1. Wholesale business: Where, out of the total revenue from selling inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

（１）　卸売業　前二年内事業年度のうちいずれかの事業年度の棚卸資産の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は前二年内事業年度のうちいずれかの事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said consolidated corporation received from a specified foreign subsidiary company, etc. related to the said consolidated corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in Article 68-92(1)(ii) of the Act) and which shall not be deducted for calculating the amount of individually taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 68-92(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-119(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said consolidated corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-16(2), and the provisions of Article 66-8(1) of the Act). 例文帳に追加

三　控除未済課税済配当等の額　当該連結法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該連結法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十八条の九十二第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による個別課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の百十九第二項又は第三項の規定により算定した法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該連結法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の十六第二項及び法第六十六条の八第一項の規定の適用に充てられた部分の金額を除く。）をいう。 - 日本法令外国語訳データベースシステム

ii) Where an event listed in Article 68-92(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation that are prescribed in Article 39-116(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the consolidated corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 68-92(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation; excluding the shares, etc. for considering the claims indirectly held via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

二　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（当該連結法人に係る外国関係会社でその受ける法第六十八条の九十二第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

1. Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2, item (xx) of the Corporation Tax Act; the same shall apply in 1.) for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of sales transactions" in 1.), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in 1.), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

（１）　卸売業　当該国外債発行事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。（１）において同じ。）の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該国外債発行事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated 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, 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 subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十八条の九十　次に掲げる連結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、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。）を有する場合には、その適用対象留保金額のうちその連結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。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）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「個別課税対象留保金額」という。）に相当する金額は、その連結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連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(i) Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2(xx) of the Corporation Tax Act; hereinafter the same shall apply in this item) for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

一　卸売業　当該各事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。以下この号において同じ。）の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

(viii) a document stating the Major Shareholders (provided, however, that in cases where said Major Shareholders are less than 10 persons, meaning the top 10 holders in descending order of the number of Voting Rights (which means a Voting Right prescribed in Article 86, paragraph (1) of the Act; hereinafter the same shall apply in this item) held thereby; the same shall apply hereinafter), listing their names, trade names, addresses, proportions of the Voting Rights held to the total number of Voting Rights, and relationships with the applicant (limited to cases where Major Shareholders are officers and employees of the applicant, the Parent Company (which means a Parent Company prescribed in Article 8, paragraph (3) of the Ordinance on Terminology, Forms and Preparation Methods of Financial Statements, etc.; the same shall apply hereinafter), Subsidiary, Affiliated Company, or its officers or employees); 例文帳に追加

八　主要株主（ただし、当該主要株主が十人に満たない場合にあっては、所有する議決権（法第八十六条第一項に規定する議決権をいう。以下この号において同じ。）の数の上位十名をいう。以下同じ。）の氏名又は商号若しくは名称、住所又は所在地、所有する議決権の議決権の総数に対する割合及び申請者との関係（主要株主が申請者の役職員又は親会社（財務諸表等の用語、様式及び作成方法に関する規則第八条第三項に規定する親会社をいう。以下同じ。）、子会社若しくは関連会社若しくはその役職員である場合に限る。）を記載した書面 - 日本法令外国語訳データベースシステム

(i) Foreign affiliated company: A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents (meaning nonresidents who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent: 例文帳に追加

一　外国関係会社　外国法人で、その発行済株式又は出資（その有する自己の株式等を除く。）の総数又は総額のうちに居住者及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある非居住者をいう。以下この号において同じ。）が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合（当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合）が百分の五十を超えるものをいう。 - 日本法令外国語訳データベースシステム

(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. 例文帳に追加

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。 - 日本法令外国語訳データベースシステム