「Beginning」に関連した英語例文の一覧と使い方(147ページ目) - Weblio英語例文検索

(2) Where a domestic corporation that is a specially-related shareholder, etc. is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-9-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign corporation prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign corporation during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign corporation shall be deemed to be the individually taxable retained income of a specified foreign corporation prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto. 例文帳に追加

２　特殊関係株主等である内国法人が各事業年度（連結事業年度に該当する期間を除く。）において当該内国法人に係る第六十六条の九の六第一項に規定する特定外国法人の同項に規定する課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた事業年度終了の日後に開始する各連結事業年度の期間において当該特定外国法人の所得に対して外国法人税が課されるときは、当該特定外国法人の当該課税対象留保金額は前項に規定する特定外国法人の個別課税対象留保金額と、同条第一項に規定する特定外国法人の所得に対して課される当該外国法人税の額は前項に規定する特定外国法人の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 10-4 When advertising by electromagnetic means without a request or consent of the advertising target (except when the advertisement is made by placing it in part of the electromagnetic record that is sent by electromagnetic means upon request or with consent of the advertising target; the same shall apply in Article 26-3 and Article 41-3) and indicating a method for the advertising target to manifest his/her intention of not wishing to receive advertisements by an electromagnetic means pursuant to the provision of Article 11(2) of the Act, the seller or the Service Provider shall indicate the following matters at the very beginning of the main text of the electromagnetic record to be used for such advertisement, following the indication "〈事業者〉" (business operator), as well as clarify that offer of advertisements by electromagnetic means from the seller or the Service Provider will stop if the advertising target gives notice of the fact that he/she does not wish to receive offer of such advertisements along with his/her e-mail address: 例文帳に追加

第十条の四　相手方の請求に基づかないで、かつ、その承諾を得ないで電磁的方法により広告をするとき（相手方の請求に基づいて、又はその承諾を得て電磁的方法により送信される電磁的記録の一部に掲載することにより広告をするときを除く。第二十六条の三及び第四十一条の三において同じ。）であつて、法第十一条第二項の規定によりその相手方が電磁的方法による広告の提供を受けることを希望しない旨の意思を表示するための方法を表示するときは、その広告の用に供される電磁的記録の本文の最前部に「〈事業者〉」との表示に続けて次の事項を表示し、かつ、その相手方が広告の提供を受けることを希望しない旨及びその相手方の電子メールアドレスを通知することによつて当該販売業者又は役務提供事業者からの電磁的方法による広告の提供が停止されることを明らかにしなければならない。 - 日本法令外国語訳データベースシステム

It was also yesterday that I had a visit from the governor of the central bank of France and spoke with him in my office and, at night, I also attended a welcome reception at the French Embassy. France, Japan and Germany have a relatively similar position in relation to Basel III. Given that background, the "too big to fail" nature of U.K. and U.S. financial institutions generated a level of concern and some argue for the need to address the issue of SIFIs, as you surely know. In any case, the schedule for addressing the issue of determination of global SIFIs is that the Basel Committee will, by the end of this year, put together a draft approach for determining the degree of systematic importance of a financial institution, which is to be finalized by the beginning of the next year, and then the FSB and the authorities from the respective nations will identify global SIFIs (i.e., systematically important financial institutions that are highly global) by roughly the middle of the next year. How Japanese financial institutions will be treated in this regard will likely be determined in the course of those actions. 例文帳に追加

昨日もフランスの中央銀行の総裁が来まして、1時間近く大臣室でお会いして、夜はフランス大使館に行って歓迎レセプションにも出席させていただきましたが、フランスと日本とドイツというのは、バーゼル III において比較的、立場が似通っていますけれども、そういった中で若干、英国と米国が大き過ぎてつぶせないということが、当時懸念されましたが、SIFIsについては、色々とやるべきだという意見があるということは、知っておられると思いますが、いずれにいたしましても、グローバルなシステム上重要な金融機関、グローバルSIFIsの特定については、年度末までにバーゼルの委員会が、金融機関のシステム上の重要性の判定手法を暫定的にまとめて、来年初めに成案を得て、それから来年中頃までぐらいに、このFSB（金融安定理事会）と各国当局者は、G SIFIsすなわち非常にグローバルなシステム上重要な金融機関を特定するとの日程になっておりまして、我が国の金融機関の取り扱いにいたしましても、こうした作業の中で決まってくると思っております。 - 金融庁

(a) within the six months following the entry into force of this Law, business signs which are in force may be renewed for a period of seven years beginning on the said entry into force. The application for such renewal shall be accompanied by proof of payment of 50 per cent of the renewal fee provided for in schedule 1.8(a) of the Annex, for a single class. Where the renewal of a business sign includes only municipalities located in a single Autonomous Community, the renewal application shall be filed with the competent bodies of said Community, which shall be responsible for ruling on it and recording the event, without prejudice to the timely notification to the Spanish Patent and Trademark Office, within a period of five days, of both the filing of the renewal application and the ruling, for the purposes of the appropriate register entry. At the request of the competent Autonomous Community bodies, the Spanish Patent and Trademark Office shall issue copies of these business sign files. The fees to be paid for the renewal of these titles shall be collected by the competent Autonomous Communities and shall be paid in the manner provided for by those Communities;例文帳に追加

(a) 本法の施行後6月以内に効力を有する事業標識は，当該施行後7年の期間において更新することができる。当該更新の申請書には，単一の類について付録の附則1.8(a)に規定の更新手数料の50％の納付の証拠を添付するものとする。事業標識の更新が単一自治州に所在する自治体のみを含む場合は，更新申請書は当該自治州の所轄官庁に提出するものとし，当該所轄官庁は，適切な登録簿への記入を目的として，5日の期間内にスペイン特許商標庁に対し更新申請書の提出及び規律の双方を適時に報告することを害することなく，これを規律し，かつ事由を記録することを担当するものとする。自治州の所轄官庁による請求により，スペイン特許商標庁はこれら事業標識についてのファイルの写しを発行する。これらの名称の更新のために納付すべき手数料は，所轄自治州によって回収され，当該自治州が規定する方法により納付されるものとする。 - 特許庁

It is a document that lodged a very outright criticism against the fact that excessive competition policies implemented by Mr. Koizumi, or Mr. Takenaka, led to a considerable loss of Japan's social stability, including the so-called safety nets. As Policy Research Committee Chair (of the PNP), I wrote that point at the very beginning of the six items in the common policy platform, which was put together in the run-up to the election, and I also articulated in writing that even after the change of government, Mr. Koizumi's excessive competition policies had substantially damaged various social safety nets or regional economies. Further still, the three-party agreement spelled out that the per-household income level dropped by one million yen in the course of ten years during which the Liberal Democratic Party (LDP) was in power. While I may not use expressions as sharp as those of (PNP) Chief Kamei, I am still intending to take a firm stance, keeping in mind the original intention behind the change of government, in addition to the points I've just made. 例文帳に追加

これは、民主党、当時社民党、国民新党でございまして、どちらにも小泉さん、あるいは竹中さんの行われた過度の競争政策によって、日本のいわゆるセーフティネットをはじめ、非常に社会の安定性が失われたということを、本当に真っ向から批判した文書でございまして、たまたま私は（国民新党の）政調会長でございましたから、選挙の前の6日間の当面の共通政策6つの中でも一番最初にそのことが書いてありまして、なおかつ政権が交代した後もそのことをきちっと小泉さんの過度の競争政策と申しますか、それが非常に社会のいろいろなセーフティネット、あるいは地域の経済、そういったことを傷めたということを明記してありますし、なおかつ当時自由民主党の政権でしたか、10年間で1世帯当たり100万円の所得が減ったということもきちっと3党合意には明記してありますし、そういったことを踏まえて、私も亀井（国民新党）党首ほど表現は厳しくはないかと思いますけれども、きちっとそういった原点を踏まえて政権交代の原点を踏まえてしっかりやっていきたいというふうに思っております。 - 金融庁

The General Administration of Customs of the People’s Republic of China, the Korea Customs Service of the Republic of Korea, and the Customs and Tariff Bureau of Ministry of Finance, Japan (hereinafter referred to as the Three Customs),Acknowledging that as close and important neighbors, the People’s Republic of China, the Republic of Korea and Japan have significant influence in the East Asian region, and that the economic and trade relations among the three countries have witnessed continuous development and the tripartite partnership is increasingly close;Recognizing that a sign of recovery from financial crisis which broke out in 2008 is beginning to be seen in some parts of the world, but stabilization is uneven and economic growth is expected to be sluggish;Convinced that with the constant development of globalization and regional economic integration, enhanced cooperation among the Three Customs would help to create a safer environment to promote trade facilitation and development of trade in the region;Having regard to the “Action Plan for Promoting Trilateral Cooperation among the People’s Republic of China, Japan and the Republic of Korea” which was concluded in Japan-China-ROK Trilateral Summit in Fukuoka, Japan on 13 December 2008;Pursuant to the consensuses reached at the first Tripartite Customs Heads’ Meeting held in Tokyo, Japan in April 2007 and the second Tripartite Customs Heads’ Meeting held in Jeju, the Republic of Korea in November 2008;Have agreed upon the following Action Plan:例文帳に追加

中国海関総署、韓国関税庁及び日本財務省関税局（以下「３か国税関」という）は、近接した重要な隣国として、中国、韓国及び日本は東アジア地域に大きな影響力を有し、また、３か国間の経済・貿易関係が継続的に発展し、３か国のパートナーシップは益々緊密になってきたことを認め、2008年に起こった金融危機からの回復の兆しが世界のいくつかの地域においては見え始めたものの、経済の安定は一様ではなく、経済成長は緩慢であろうことを認識し、グローバリゼーション及び地域的経済統合の持続的な発展とともに、３か国税関間の協力関係の強化が、地域における貿易の円滑化及び貿易の発展を促進する、より安全な環境を作り出すことの助けとなることを確信し、2008年 12月 13日、日本の福岡での日中韓首脳会議において締結された「日中韓３か国の協力を促進する行動計画」に留意し、2007年 4月に日本の東京で開催された第１回日中韓関税局長長官会議及び 2008年 11月に韓国の済州島で開催された第２回日中韓関税局長長官会議での総意に従い、次の行動計画に合意した。 - 財務省

Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation. 例文帳に追加

第六十八条の八十九　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の当該連結法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、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、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(5) At the very beginning stage of the water utility management, the essential expenses for the construction and operation and maintenance can not be covered by the water tariff revenue. Therefore, it is necessary for the municipal general account to provide subsidy to cover such expenses fully. In such cases, it is essential to make such subsidy visible by separating the account of water utility from the municipal general account. In order to cover the cost at the transitional stage towards the financially autonomous water supply utility, such measure can be considered for the new water utility to engage in the revenue producing business such as sales of drinkable water produced by the mobile water supply unit such as developed in Japan.例文帳に追加

(5) 水道施設が整備されるまでには、上述のように時間を要するものである。しかしながら、市民が飲料水として購入している水は他諸都市と比べても高いものである。よって、水道システムが完成するまでの間の過渡期において、水道事業体としての収入源として、安全・安心な飲料水を高度な維持管理能力を必要とせず供給できる車載式セラミック膜浄水装置が有望である。維持管理費は、明らかに現状の飲料用ペットボトル水より安くできるので、初期投資コスト（車載式浄水装置）を無償で提供できるスキームがあれば、パテイン市の近代化水道設立のための一助となる。無償援助スキームで行う事に関しては、過渡期における安全な水供給（緊急性）、一般市民、貧困層への現状より安い水供給、そしてパテイン市の収入源としての観点から妥当と考えられ、今までの無償スキームに無い事業体の収入源の切り口、すなわち、自助努力を促す大きなインセンティブとも考えられる。また、車載式浄水装置は、パテイン川により分断されているワード９，１０へも上流にある橋を通り（市内より約 4.5km）、飲料水を供給することができる。これは、市内に比べ人口密度が低い地域（水道配水管の費用対効果が低い地域）への有望な（現状より安価な）飲料水供給手段と言える。 - 厚生労働省

Article 66-5 (1) Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation. 例文帳に追加

第六十六条の五　内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の当該内国法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額（法人税法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(5) Registration data are: 1) the registration number; 2) the registration date; 3) the name of the invention; 4) the index of the international patent classification; 5) the given name, surname and address of the author of the invention; 6) the given name, surname and the address and country code of the residence or seat of the enterprise of the proprietor of the patent, in the case of a legal person, the name, address of the seat and the country code; 7) the date of beginning of the period of validity of the patent; 8) the date of expiry of the patent; 9) in the case of a patent agent, the given name and surname of the patent agent; 10) in the case of a joint representative, the given name and surname of the joint representative, in the case of a joint representative who is a legal person, the name of the legal person; 11) the patent application number; 12) the filing date of the patent application; 13) priority data (date of priority, country, application number); 14) the number and filing date of an earlier patent application from which the patent application is separated; 15) number and filing date of an earlier, continued patent application; 16) the filing date of corrections and amendments to an earlier patent application which alter the subject matter of the invention; 17) international application or European patent application data; 18) publication date of the patent application; 19) the date of disclosure of information specified in subsection 8(3) of this Act; 20) data concerning the deposit of the biotechnological material, including micro-organism strain; 21) data concerning payment of the state fee paid in respect of the year of continued validity of the patent application; 22) patent claims; 23) the description of the invention; 24) drawings or other illustrative material; 25) data concerning the supplementary protection of the medicinal product; 26) data concerning the supplementary protection of the plant protection product. 例文帳に追加

(5) 登録事項は，次のとおりである。 1) 登録番号 2) 登録日 3) 発明の名称 4) 国際特許分類記号 5) 発明者の姓名及び宛先 6) 特許所有者の姓名並びに居所又は事業所在地の宛先及び国コード。法人の場合は，名称，所在地の宛先及び国コード 7) 特許有効期間の開始日 8) 特許の満了日 9) 特許代理人の場合は，特許代理人の姓名 10) 共通の代表者の場合は，共通の代表者の姓名。共通の代表者が法人である場合は，法人の名称 11) 特許出願番号 12) 特許出願日 13) 優先権に係る事項(優先日，国名，出願番号) 14) 分割出願の元である先の特許出願の番号及び出願日 15) 継続される先の特許出願の番号及び出願日 16) 先の特許出願に係る訂正及び補正であって，発明の内容を変えるものの提出日 17) 国際出願又は欧州特許出願に関する事項 18) 特許出願の公開日 19) 第8条(3)にいう情報開示日 20) 微生物菌株を含む生物工学材料の寄託に関する事項 21) 特許出願の有効年度の継続に関して納付される国の手数料の納付に係る事項 22) 特許クレーム 23) 発明の説明 24) 図面又は他の図示的資料 25) 医薬品の補充的保護に関する事項 26) 植物保護製品の補充的保護に関する事項 - 特許庁

Article 68-88 (1) Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十八条の八十八　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外関連者（外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第五項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 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

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 66-4 (1) Where a corporation has, in each business year beginning on or after April 1, 1986, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said corporation (meaning a foreign corporation that has a relationship with the said corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (6) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order; hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said corporation's income for the said business year and its liquidation income due to dissolution (excluding dissolution as a result of a merger; hereinafter the same shall apply in this Article) (liquidation income shall include the income of a corporation that is liable for corporation tax on liquidation income for the business year when liquidation is in progress, and any amount that shall be deemed to be liquidation income due to dissolution pursuant to the provision of Article 103(1)(ii) of the said Act; the same shall apply in paragraph (7)), the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十六条の四　法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者（外国法人で、当該法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第六項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該法人の当該事業年度の所得及び解散（合併による解散を除く。以下この条において同じ。）による清算所得（清算所得に対する法人税を課される法人の清算中の事業年度の所得及び同法第百三条第一項第二号の規定により解散による清算所得とみなされる金額を含む。第七項において同じ。）に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム

Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

第六十六条の九の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (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 profit of the consolidated corporation that is the said specially-related shareholder, etc., 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

第六十八条の九十三の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（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をいう。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額（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、当該特殊関係株主等である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当該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

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム