「Affiliated Company」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

(iv) Where the amount of income set forth in item (ii) of the preceding paragraph proves to be a loss, the amount of foreign corporation tax shall be determined based on the foreign corporation tax rate to be applied in the state of the head office to any income that arises from revenue pertaining to the affiliated foreign company's principal business (in the case where the said revenue falls under the category of the amount listed in 1. or 2. of item (i)(a), revenue other than the said revenue). 例文帳に追加

四　前項第二号の所得の金額が欠損の金額となる場合には、その行う主たる事業に係る収入金額（当該収入金額が第一号イ（１）又は（２）に掲げる金額である場合には、当該収入金額以外の収入金額）から所得が生じたとした場合にその所得に対して適用されるその本店所在地国の外国法人税の税率により判定するものとする。 - 日本法令外国語訳データベースシステム

For equity method affiliated companies, due to factors such as the existence of other controlling shareholders, etc., it may not be possible to do assessments in the same manner as that of a subsidiary. In such a case, it was stipulated that the management should focus on company-level controls and perform appropriate procedures such as sending a questionnaire to those affiliates, and interviewing or reviewing reports prepared by those affiliates. 例文帳に追加

持分法適用となる関連会社については、他の支配株主の存在等によって、子会社と同様の評価が行えないことが考えられるところであり、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧等適切な方法により行う必要があるとされてきたところである。 - 金融庁

The order in which a plurality of processes are executed is set according to the degree to which the range of selection for a customer in each process of inquiring order requirements is limited as it depends on environmental factors unrelated to the customer's liking, such as the location of a store where merchandise is received and the kind of a credit card company affiliated with a vendor.例文帳に追加

注文条件を問い合わせる各工程における顧客の選択範囲が、受取店舗の所在や販売業者が提携しているクレジットカード会社の種類など、顧客の嗜好と関係のない環境要因に依存して制限される度合いの大小に応じて、複数の工程の実施順序を設定する。 - 特許庁

To provide an overall money receipt managing device capable of grasping money receipt situation of an entire group while reducing workload of accountant/finance processing work in the group by executing processes of letting and hiring management and the like within a group of affiliated companies in a centralized manner with a device structure in an overall controlling company for constituting the group.例文帳に追加

グループを構成する統括会社内の装置構成で、グループ関連会社内での貸借管理などの処理が集中的になされることで、グループ内の経理・会計処理作業の軽減を図りながら、且つグループ全体での入金状態の把握ができようにする統括入金管理装置を提供する。 - 特許庁

A system comprises a server 10 that is the vehicle maintenance service management device of the present invention; a system center 13 which performs input to the server; a terminal 14 operated by a vehicle sales company to perform procedures of registration, cancellation, etc. for a customer to be affiliated and maintenance work; and an operator terminal 16 operated by an operator who operates the system.例文帳に追加

本発明の車両メンテナンスサービス管理装置であるサーバ１０と、サーバへの入力を行うシステムセンタ１２と、会員となる顧客との加入・解約等の手続き及びメンテナンス作業を行う車両販売会社が操作する端末１４と、このシステムを運営する運営者が操作する運営者端末１６とを有する。 - 特許庁

The consumer accesses a site for a campaign printed on the sheet 2 by means of a portable terminal (cellular phone) 11, and if the point ID is entered, the consumer can use an online game site offered by a contents company affiliated with the manufacturer of the PET-bottled drink 1 or an i-appli (R) game for the portable terminal (cellular phone).例文帳に追加

消費者は、携帯端末（携帯電話）１１を用いてシート２に印刷されたキャンペーンのサイトにアクセスし、ポイントＩＤを入力すると、ペットボトルドリンク１のメーカと連携するコンテンツ事業者が提供するオンラインゲームサイトや携帯端末（携帯電話）用のｉアプリゲームを利用することができる。 - 特許庁

. To address these challenges, it is necessary to consider the situation from three perspectives (1. Building relationships between company management and affiliated stores so as to ensure sustainable development, 2. Differentiation of areas where various convenience store operators are in competition and those where the industry cooperates as a whole, and 3. Clarification of roles and strengthening of partnerships with government in areas where convenience stores handle administrative functions.) 例文帳に追加

その課題に取り組むためには、３つの視点（１.本部・加盟店間での持続的な発展のための関係構築、２.コンビニ各社の競争する分野と業界として協働する分野の明確化、３.行政機能の一部を担うコンビニによる行政との役割分担の明確化・連携推進）が必要である。 - 経済産業省

Article 5 (1) An entity that has received the certification set forth in paragraph (1) of the preceding Article (including a Domestic Affiliated Company that has been established according to the Research and Development Business Plan for which the certification has been given; hereinafter referred to as a "Certified Research and Development Business Operator") shall obtain certification of the competent minister as prescribed by an ordinance of the competent ministry when it intends to make any change to the Research and Development Business Plan for which the certification has been given. 例文帳に追加

第五条 前条第一項の認定を受けた者（当該認定に係る研究開発事業計画に従って設立された国内関係会社を含む。以下「認定研究開発事業者」という。）は、当該認定に係る研究開発事業計画を変更しようとするときは、主務省令で定めるところにより、主務大臣の認定を受けなければならない。 - 経済産業省

Article 7 (1) An entity that has received the certification set forth in paragraph (1) of the preceding Article (including the Domestic Affiliated Company that has been established according to the Supervisory Business Plan for which the certification has been given; hereinafter referred to as a "Certified Supervisory Business Operator") shall obtain certification of the competent minister as prescribed by an ordinance of the competent ministry when it intends to make any change to the Supervisory Business Plan for which the certification has been given. 例文帳に追加

第七条 前条第一項の認定を受けた者（当該認定に係る統括事業計画に従って設立された国内関係会社を含む。以下「認定統括事業者」という。）は、当該認定に係る統括事業計画を変更しようとするときは、主務省令で定めるところにより、主務大臣の認定を受けなければならない。 - 経済産業省

As a result of an amendment in January 2005, certain improvements were provided for, such as one that stipulates that in the case of a foreign company newly entering the Indian market, NOC does not apply unless a consent clause appears in the agreement. However, some argue that NOC offers no advantages to previously established companies and obstructs business activities by foreign-affiliated companies in India.例文帳に追加

2005 年1月の改正によって、新規進出の外国企業の場合は契約書に同意条項がない限り適用されないなどの一定の改善がなされたものの、既進出企業に対するメリットは少なく、インドにおける外資系企業の事業活動を阻害する一つの課題として指摘されている。 - 経済産業省

2. Where a Member's monopoly supplier competes, either directly or through an affiliated company, in the supply of a service outside the scope of its monopoly rights and which is subject to that Member's specific commitments, the Member shall ensure that such a supplier does not abuse its monopoly position to act in its territory in a manner inconsistent with such commitments.例文帳に追加

2. 加盟国の独占的なサービス提供者が自己の独占権の範囲外のサービスであって当該加盟国の特定の約束に基づくものを提供するに当たって直接に又は提携する会社を通じて競争する場合には、加盟国は、当該サービス提供者が自国の領域内で当該約束に反する態様で活動することにより自己の独占的地位を濫用しないことを確保する。 - 経済産業省

In Indonesia, Thailand, Malaysia and Vietnam, borrowing is difficult except in the case of short-term funds of less than one year. In addition, the amount that financial institutions can lent to the same corporate group is set depending on their capital amount. This condition may constrain borrowings of the Japanies companies on local currency basis when they merge or set up operations in the same area as an affiliated company.例文帳に追加

インドネシア、タイ、マレーシア、ベトナムでは、おおむね1年未満の短期資金以外の借入が困難であることに加え、金融機関に同一グループ企業群に対する貸出可能額が金融機関の資本金に応じて設定されており、我が国企業の統合や関連会社の同一地域への進出が進むと現地通貨借入の制約条件となり得ることが指摘されている。 - 経済産業省

Article 40-5 (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 resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (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 Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. 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 year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) 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

第四十条の五　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者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居住者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。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者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（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）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

a) Affiliated foreign companies related to the said domestic corporation (excluding a specified foreign subsidiary company, etc. (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act) related to the said domestic corporation) whose tax burden imposed, in the state of the head office, on the amount of the dividend of surplus, etc. that it receives is not more than the tax-burden base specified by an Ordinance of the Ministry of Finance as being extremely low, compared with that imposed on corporate income in Japan (referred to as the "low tax-burden base" in Article 39-19(2) 例文帳に追加

イ　当該内国法人に係る外国関係会社（当該内国法人に係る特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。）を除く。）でその受ける剰余金の配当等の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税の負担として財務省令で定める基準（第三十九条の十九第二項において「軽課税基準」という。）以下のもの - 日本法令外国語訳データベースシステム

a) Affiliated foreign companies related to the said consolidated corporation (excluding a specified foreign subsidiary company, etc. (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act) related to the said consolidated corporation) whose tax burden imposed, in the state of the head office, on the amount of the dividend of surplus, etc. that it receives is not more than the tax-burden base specified by an Ordinance of the Ministry of Finance as being extremely low, compared with that imposed on corporate income in Japan (referred to as the "low tax-burden base" in Article 39-119(2) 例文帳に追加

イ　当該連結法人に係る外国関係会社（当該連結法人に係る特定外国子会社等（法第六十六条の六第一項に規定する特定外国子会社等を含む。）を除く。）でその受ける剰余金の配当等の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税の負担として財務省令で定める基準（第三十九条の百十九第二項において「軽課税基準」という。）以下のもの - 日本法令外国語訳データベースシステム

(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: 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

(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: 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

Article 11 (1) Pursuant to the provisions of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), the special provisions for taxation shall apply to the income of a Certified Research and Development Business Operator (limited to a Domestic Affiliated Company established by an entity who has received the certification of a Research and Development Business Plan as conforming to Article 4, paragraph (3), item (v); the same shall apply in the following paragraph) or a Certified Supervisory Business Operator (limited to a Domestic Affiliated Company established by an entity who has received the certification of a Supervisory Business Plan as conforming to Article 6, paragraph (3), item (v); the same shall apply in the following paragraph) deriving from the Research and Development Business or the Supervisory Business carried out according to said Certified Research and Development Business Plan or said Certified Supervisory Business Plan. 例文帳に追加

第十一条 認定研究開発事業者（第四条第三項第五号に適合するものとして研究開発事業計画の認定を受けた者が認定研究開発事業計画に従って設立した国内関係会社に限る。次項において同じ。）又は認定統括事業者（第六条第三項第五号に適合するものとして統括事業計画の認定を受けた者が認定統括事業計画に従って設立した国内関係会社に限る。次項において同じ。）の当該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う研究開発事業又は統括事業に係る所得については、租税特別措置法（昭和三十二年法律第二十六号）で定めるところにより、課税の特例の適用があるものとする。 - 経済産業省

In addition, individual business processes that have a high degree of materiality (as described below) may be included in the scope. Instead of two-thirds of total sales on a consolidation basis, a certain ratio may be applied to aggregated sales (before elimination of inter-company transactions). For this certain ratio, if that location or business unit was in the assessment scope as a material location or business unit in the previous fiscal year, and if it is confirmed that a) the assessment result indicated effective internal control over that location in the previous fiscal year, b) there were no material changes in the design of internal controls over that location or business unit, c) among the material locations and business units, it is not a particularly material location or business unit, e.g. it is not a core company in the group, then that location or business unit could be excluded from the assessment scope. In that case, as a result, the certain ratio may be less than 2/3 of consolidated sales, etc. to some extent (Note 3) As sales amounts of affiliated companies are not included in a company's consolidated sales, the management cannot use the certain ratio of consolidated sales for affiliates. Instead, the management should evaluate the degree of the affiliate's impact on the company's financial statements and determine whether the affiliate should be deemed to be in the scope or not based on its financial statement. 例文帳に追加

この一定割合については、当該事業拠点が前年度に重要な事業拠点として評価範囲に入っており、イ）前年度の当該拠点に係る内部統制の評価結果が有効であること、ロ）当該拠点の内部統制の整備状況に重要な変更がないこと、ハ）重要な事業拠点の中でも、グループ内での中核会社でないなど特に重要な事業拠点でないことを確認できた場合には、当該事業拠点を本年度の評価対象としないことができると考えられる。その場合、結果として、売上高等の概ね２／３を相当程度下回ることがあり得る。 - 金融庁

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 66-6(1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in the said paragraph for the relevant business year of a specified foreign subsidiary company, etc. related to a domestic corporation listed in the items of the said paragraph (hereinafter referred to as the "eligible retained income" in this paragraph) by the ratio of the shares, etc. for considering the claims held by the said domestic corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year of the said specified foreign subsidiary company, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to the said specified foreign subsidiary company, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to the said domestic corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to the said specified foreign subsidiary company, etc.) in the relevant business year of the said domestic corporation relating to the application of the provisions of the said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from the said calculated amount): 例文帳に追加

２　法第六十六条の六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は、同項各号に掲げる内国法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該内国法人の同項の規定の適用に係る各事業年度において、当該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外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。 - 日本法令外国語訳データベースシステム

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 68-90(1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in the said paragraph for the relevant business year of a specified foreign subsidiary company, etc. related to a consolidated corporation listed in the items of the said paragraph (hereinafter referred to as the "eligible retained income" in this paragraph) by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year of the said specified foreign subsidiary company, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to the said specified foreign subsidiary company, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to the said consolidated corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to the said specified foreign subsidiary company, etc.) in the relevant consolidated business year of the said consolidated corporation relating to the application of the provisions of the said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from the said calculated amount): 例文帳に追加

２　法第六十八条の九十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は、同項各号に掲げる連結法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該連結法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該連結法人の同項の規定の適用に係る各連結事業年度において、当該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外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。 - 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 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

i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount 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 end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) 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 (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount 例文帳に追加

一　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一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日の属する年（次項において「適用年」という。）の前年以前の年に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の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（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の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支払わ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（第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度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る金額がある場合には、当該計算した金額から当該控除される金額を控除した残額） - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 66-8(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph (excluding the case where the said event occurred during the business year or consolidated business year preceding the business year of the domestic corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 66-8(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such business year of the domestic corporation shall be referred to as the "applicable business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 66-6(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount 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 end of the said base business year (in the case where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the domestic corporation (excluding a specified foreign subsidiary company, etc. related to the domestic corporation and a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-16(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

一　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一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）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事業年度（次項において「適用事業年度」という。）前の事業年度又は連結事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十六条の六第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該内国法人の有する当該特定外国子会社等の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（当該内国法人に係る特定外国子会社等及び法第六十八条の九十第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十六条の八第一項第一号に定める剰余金の配当等の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（法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払わ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（第三十九条の十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）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

i) Where an event listed in Article 68-92(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph (excluding the case where the said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 68-92(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such consolidated business year of the consolidated corporation shall be referred to as the "applicable consolidated business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 68-90(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount 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 end of the said base business year (in the case where the dividend of surplus, etc. has been paid to an affiliated foreign company related to the consolidated corporation (excluding a specified foreign subsidiary company, etc. related to the consolidated corporation and a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-116(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

一　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一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該連結法人の連結事業年度（次項において「適用連結事業年度」という。）前の連結事業年度又は事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十八条の九十第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該連結法人の有する当該特定外国子会社等の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（当該連結法人に係る特定外国子会社等及び法第六十六条の六第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十八条の九十二第一項第一号に定める剰余金の配当等の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（法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払わ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（第三十九条の百十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）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

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

2. The amount of a dividend, etc. to be received from a corporation located in a state or territory other than the state of the head office, which shall not be included in the foreign corporation tax base on condition that the ratio of the shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section) held by the affiliated foreign company out of the total number or total amount of the said corporation's issued shares or capital contributions (excluding its own shares held by the said corporation) (hereinafter referred to as the "issued shares, etc." in this Section) is not less than the ratio specified by the laws and regulations of the said state of the head office 例文帳に追加

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

(d) The amount of reserve belonging to the reserve for casualty set forth in Article 57-5(1) or Article 57-6(1) of the Act (hereinafter referred to as the "insurance reserve" in this paragraph and paragraph (2) of the next Article) that the affiliated foreign company has reserved and which is included in deductible expenses and which is equivalent to the amount to be excluded from deductible expenses when the provisions of Article 57-5 or Article 57-6 of the Act shall be applied 例文帳に追加

ニ　その積み立てた法第五十七条の五第一項又は第五十七条の六第一項の異常危険準備金に類する準備金（以下この項及び次条第二項において「保険準備金」という。）の額のうち損金の額に算入している金額で法第五十七条の五又は第五十七条の六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ないこととなる金額に相当する金額 - 日本法令外国語訳データベースシステム

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

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

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

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

(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

(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. 例文帳に追加

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 - 日本法令外国語訳データベースシステム

(iii) An event listed in Article 68-92(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. related to the said consolidated corporation, the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating eligible retained income, individually taxable retained income or 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 66-8(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit. 例文帳に追加

三　法第六十八条の九十二第一項第三号に掲げる事実　同号に定める金額（当該金額が当該連結法人に係る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個別課税対象留保金額若しくは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六十六条の八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 - 日本法令外国語訳データベースシステム

(17) In the case where there is any amount to be included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the said domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred, with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation; with regard to the calculation of the maximum amount of deduction prescribed in Article 69(1) of the Corporation Tax Act for the relevant business year of the said domestic corporation, the said amount included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act; provided however, that in the case where the state of the head office of the specified foreign subsidiary company, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on the income of the said specified foreign subsidiary company, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of the said foreign income shall be the amount equivalent to one-third of the said amount included in the deductible expenses. 例文帳に追加

１７　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又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された金額がある場合における当該内国法人の当該事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、当該損金の額に算入された金額は、法人税法施行令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。ただし、当該特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該国外所得金額の計算上の損金の額として配分する金額は、当該損金の額に算入された金額の三分の一に相当する金額とする。 - 日本法令外国語訳データベースシステム

(17) In the case where there is any amount to be included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the said consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred, with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation; with regard to the calculation of the maximum amount of individual deduction prescribed in Article 155-28(1) of the Order for Enforcement of the Corporation Tax Act for the relevant consolidated business year of the said consolidated corporation, the said amount included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of paragraph (3) of the said Article; provided however, that in the case where the state of the head office of the specified foreign subsidiary company, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on income of the said specified foreign subsidiary company, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of the said consolidated foreign income shall be the amount equivalent to one-third of the said amount included in the deductible expenses. 例文帳に追加

１７　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又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該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金額がある場合における当該連結法人の当該連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結控除限度額の計算については、当該損金の額に算入された金額は、同条第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。ただし、当該特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該連結国外所得金額の計算上の損金の額として配分する金額は、当該損金の額に算入された金額の三分の一に相当する金額とする。 - 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

(2) With respect to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act when calculating the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act for a resident subject to the provisions of Article 40-4(1) of the Act or Article 40-5(1) or (2) of the Act, the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be included in the domestic source income prescribed in Article 222(3) of the said Order, and the amount of dividend income from a dividend, etc. prescribed in Article 40-5(1) to be received from a specified foreign subsidiary company, etc. or an affiliated foreign company subject to the provisions of Article 40-5(1) or (2) of the Act shall be the amount of the said dividend income calculated without applying these provisions. 例文帳に追加

２　法第四十条の四第一項又は法第四十条の五第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用については、法第四十条の四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は同令第二百二十二条第三項に規定する国内源泉所得に含まれるものとし、法第四十条の五第一項又は第二項の規定の適用を受ける特定外国子会社等又は外国関係会社から受ける同条第一項に規定する配当等の額に係る配当所得の金額はこれらの規定を適用しないで計算した当該配当所得の金額によるものとする。 - 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 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

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: 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

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: 例文帳に追加

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。 - 日本法令外国語訳データベースシステム