「Company split」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

Article 85 With regard to a written application for a registration of change due to an absorption-type company split to be made by a succeeding company in absorption-type company split, the following documents shall be attached thereto: 例文帳に追加

第八十五条　吸収分割承継会社がする吸収分割による変更の登記の申請書には、次の書面を添付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

Article 109 (1) With regard to a written application for a registration of change due to an absorption-type company split to be made by a succeeding company in absorption-type company split, the following documents shall be attached thereto: 例文帳に追加

第百九条　吸収分割承継会社がする吸収分割による変更の登記の申請書には、次の書面を添付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

Article 811 (1) The Splitting Stock Company(ies) in Incorporation-type Company Split or the Wholly Owned Subsidiary Company in Share Transfer shall, without delay after the day of formation of the Company Incorporated through Incorporation-type Company Split or the Wholly Owning Parent Company Incorporated through Share Transfer, prepare what are provided for in the following items for the categories set forth respectively in those items, jointly with the Company Incorporated through Incorporation-type Company Split or the Wholly Owning Parent Company Incorporated through Share Transfer: 例文帳に追加

第八百十一条　新設分割株式会社又は株式移転完全子会社は、新設分割設立会又は株式移転設立完全親会社の成立の日後遅滞なく、新設分割設立会又は株式移転設立完全親会社と共同して、次の各号に掲げる区分に応じ、当該各号に定めるものを作成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

a) A split-off-type company split wherein a shareholder, etc. of the split corporation prescribed in Article 2(xii)-2 of the Corporation Tax Act (hereinafter referred to as the "split corporation" in this item) involved in the split-off type company split is provided with assets other than the shares (including capital contributions; hereinafter the same shall apply in this item) of the succeeding corporation in a company split or shares of the succeeding parent corporation in a company split involved in the said split-off-type company split (excluding money and other assets provided for the said shareholder, etc. as a dividend of surplus or dividend of profit pertaining to shares, except for assets as a consideration for a company split prescribed in Article 2(xii)-9 of the said Act 例文帳に追加

イ　分割型分割に係る法人税法第二条第十二号の二に規定する分割法人（以下この号において「分割法人」という。）の株主等に当該分割型分割に係る分割承継法人の株式（出資を含む。以下この号において同じ。）又は分割承継親法人の株式のいずれか一方の株式以外の資産（当該株主等に対する株式に係る剰余金の配当又は利益の配当として交付がされた同条第十二号の九に規定する分割対価資産以外の金銭その他の資産を除く。）が交付される分割型分割 - 日本法令外国語訳データベースシステム

(2) Where a company split implemented by a domestic corporation falls under the category of specified intra-group company split (meaning a company split which falls under all of the following items; excluding a company split which satisfies the requirement that any of the businesses conducted by the split corporation before the split, which is to be conducted by the succeeding corporation in a company split as a result of the said split, is interrelated with any of the businesses conducted by the succeeding corporation in a company split before the said split, and any other requirements specified by a Cabinet Order), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "company split" in Article 2(xii)-11(a) to (c) of the Corporation Tax Act shall be deemed to be replaced with "company split (excluding a company split that falls under the category of specified intra-group company split prescribed in Article 68-2-3(2) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.))": 例文帳に追加

２　内国法人の行う分割が特定グループ内分割（次の各号のいずれにも該当する分割をいい、分割法人の分割前に営む事業のうち当該分割により分割承継法人において営まれることとなるものと分割承継法人の当該分割前に営む事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の十一イからハまでの規定中「その分割」とあるのは、「その分割（租税特別措置法第六十八条の二の三第二項（適格合併等の範囲に関する特例）に規定する特定グループ内分割に該当するものを除く。）」とする。 - 日本法令外国語訳データベースシステム

(x) the act set forth in item (x) of the preceding paragraph: a person who was a Shareholder, etc. or a Partner, etc. of the Company effecting the Incorporation-type Company Split as of the day on which such act became effective or a Shareholder, etc., a Partner, etc., the trustee in bankruptcy or a creditor, who did not give approval to the Incorporation-type Company Split, of the Company effecting the Incorporation-type Company Split or the Company incorporated through the Incorporation-type Company Split; 例文帳に追加

十　前項第十号に掲げる行為　当該行為の効力が生じた日において新設分割をする会社の株主等若しくは社員等であった者又は新設分割をする会社若しくは新設分割により設立する会社の株主等、社員等、破産管財人若しくは新設分割について承認をしなかった債権者 - 日本法令外国語訳データベースシステム

Authorization of Merger, Company Split or Transfer of Business 例文帳に追加

合併、会社分割又は事業の譲渡若しくは譲受けの認可等 - 日本法令外国語訳データベースシステム

(2) Any company split of which a Bank Holding Company is a party (limited to the case where the Bank Holding Company which had its business succeeded through the company split or the Bank Holding Company which succeeded to other's business through the company split continues to exist as a Bank Holding Company after the company split) shall not be effective without authorization of the Prime Minister, except for the cases specified by a Cabinet Order. 例文帳に追加

２　銀行持株会社を当事者とする会社分割（当該会社分割により事業を承継させた銀行持株会社又は当該会社分割により事業を承継した銀行持株会社が、その会社分割後も引き続き銀行持株会社であるものに限る。）は、政令で定めるものを除き、内閣総理大臣の認可を受けなければ、その効力を生じない。 - 日本法令外国語訳データベースシステム

(a) the description of the features of the Share Options (hereinafter referred to as "Share Options under Absorption-type Company Split Agreement" in this Part) held by holders of Share Options of the Splitting Stock Company in Absorption-type Company Split who shall receive delivery of Share Options of the Succeeding Stock Company in Absorption-type Company Split; 例文帳に追加

イ　当該吸収分割承継株式会社の新株予約権の交付を受ける吸収分割株式会社の新株予約権の新株予約権者の有する新株予約権（以下この編において「吸収分割契約新株予約権」という。）の内容 - 日本法令外国語訳データベースシステム

(viii) if the Splitting Stock Company in Absorption-type Company Split conducts any one of the following acts on the Effective Day, a statement to that effect: 例文帳に追加

八　吸収分割株式会社が効力発生日に次に掲げる行為をするときは、その旨 - 日本法令外国語訳データベースシステム

(vii) if the Splitting Stock Company in Absorption-type Company Split conducts any one of the following acts on the Effective Day, a statement to that effect: 例文帳に追加

七　吸収分割株式会社が効力発生日に次に掲げる行為をするときは、その旨 - 日本法令外国語訳データベースシステム

(ii) in addition to what is provided for in the preceding item, the matters provided for in the articles of incorporation of the Stock Company Incorporated through Incorporation-type Company Split; 例文帳に追加

二　前号に掲げるもののほか、新設分割設立株式会社の定款で定める事項 - 日本法令外国語訳データベースシステム

(ii) Share Options set forth in paragraph (1)(ii)(a) of the preceding Article: the day of formation of the Company Incorporated through Incorporation-type Company Split; 例文帳に追加

二　前条第一項第二号イに掲げる新株予約権　新設分割設立会の成立の日 - 日本法令外国語訳データベースシステム

(2) In cases where a Stock Company(ies) and/or a Limited Liability Company(ies) effect an Incorporation-type Company Split, if the Company incorporated through the Incorporation-type Company Split is a Membership Company, the registration of a change shall be completed with regard to the Company(ies) effecting the Incorporation-type Company Split and the registration of incorporation shall be completed with regard to the Company incorporated through the Incorporation-type Company Split, at the location of the head office, within two weeks from the days specified in the following items for the categories of cases set forth respectively in those items: 例文帳に追加

２　一又は二以上の株式会社又は合同会社が新設分割をする場合において、新設分割により設立する会社が持分会社であるときは、次の各号に掲げる場合の区分に応じ、当該各号に定める日から二週間以内に、その本店の所在地において、新設分割をする会社については変更の登記をし、新設分割により設立する会社については設立の登記を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

(iv) Absorption-type Company Split: Share Options under Absorption-type split agreement provided for in Article 758(v)(a); 例文帳に追加

四　吸収分割　第七百五十八条第五号イに規定する吸収分割契約新株予約権 - 日本法令外国語訳データベースシステム

(i) when the Trust Company has closed its Trust Business (including the cases where the Trust Company has had all of its Trust Business succeeded to due to a company split, and the cases where the Trust Company has had all of its Trust Business transferred): said Trust Company; 例文帳に追加

一　信託業を廃止したとき（会社分割により信託業の全部の承継をさせたとき、及び信託業の全部の譲渡をしたときを含む。）。　その会社 - 日本法令外国語訳データベースシステム

(i) in cases where the amount prescribed by the applicable Ordinance of the Ministry of Justice as the amount of obligations that the Stock Company Surviving Absorption-type Merger or the Succeeding Stock Company in Absorption-type Company Split succeeds to by transfer from the Company Absorbed in Absorption-type Merger or the Splitting Company in Absorption-type Company Split (referred to as the "Amount of Succeeded Obligations" in the following item) exceeds the amount prescribed by the applicable Ordinance of the Ministry of Justice as the amount of assets that the Stock Company Surviving Absorption-type Merger or the Succeeding Stock Company in Absorption-type Company Split succeeds to by transfer from the Company Absorbed in Absorption-type Merger or the Splitting Company in Absorption-type Company Split (referred to as the "Amount of Succeeded Assets" in the following item); 例文帳に追加

一　吸収合併存続株式会社又は吸収分割承継株式会社が承継する吸収合併消滅会社又は吸収分割会社の債務の額として法務省令で定める額（次号において「承継債務額」という。）が吸収合併存続株式会社又は吸収分割承継株式会社が承継する吸収合併消滅会社又は吸収分割会社の資産の額として法務省令で定める額（同号において「承継資産額」という。）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 923 When a Company effects an Absorption-type Company Split, the registration of a change shall be completed with regard to the Company effecting the Absorption-type Company Split and the Company succeeding to all or part of the rights and obligations held by such Company in connection with its business by transfer from such Company, at the location of the head office, within two weeks from the day on which the Absorption-type Company Split became effective. 例文帳に追加

第九百二十三条　会社が吸収分割をしたときは、その効力が生じた日から二週間以内に、その本店の所在地において、吸収分割をする会社及び当該会社がその事業に関して有する権利義務の全部又は一部を当該会社から承継する会社についての変更の登記を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

(vii) if two or more Stock Companies and/or Limited Liability Companies are to jointly effect the Incorporation-type Company Split, matters concerning allotment of the shares set forth in the preceding item to the Splitting Company(ies) in Incorporation-type Company Split; 例文帳に追加

七　二以上の株式会社又は合同会社が共同して新設分割をするときは、新設分割会社に対する前号の株式の割当てに関する事項 - 日本法令外国語訳データベースシステム

(b) the description of the features and number of the Share Options of the Stock Company Incorporated through Incorporation-type Company Split to be delivered to holders of Share Options under Incorporation-type Company Split Plan, or the method for calculating such number; and 例文帳に追加

ロ　新設分割計画新株予約権の新株予約権者に対して交付する新設分割設立株式会社の新株予約権の内容及び数又はその算定方法 - 日本法令外国語訳データベースシステム

Part V Entity Conversion, Merger, Company Split, Share Exchange, and Share Transfer 例文帳に追加

第五編　組織変更、合併、会社分割、株式交換及び株式移転 - 日本法令外国語訳データベースシステム

Article 183 (1) A Stock Company may split its shares. 例文帳に追加

第百八十三条　株式会社は、株式の分割をすることができる。 - 日本法令外国語訳データベースシステム

(b) Share Options other than Share Options under Incorporation-type Company Split Plan and for which there are provisions to the effect that, in the case of effecting an Incorporation-type Company Split, Share Options of the Stock Company Incorporated through Incorporation-type Company Split shall be delivered to holders of such Share Options; or 例文帳に追加

ロ　新設分割計画新株予約権以外の新株予約権であって、新設分割をする場合において当該新株予約権の新株予約権者に新設分割設立株式会社の新株予約権を交付することとする旨の定めがあるもの - 日本法令外国語訳データベースシステム

(iv) A business year of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. that includes the day of the said qualified spin-off-type company split, etc. or a business year within ten years prior to the company split, etc. of the split corporation, etc. where the first day of the consolidated business year is before the first day of the business year of the said domestic corporation that includes the day of the said qualified spin-off-type company split, etc.: The relevant business year of the said domestic corporation including the final day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

四　適格分社型分割等に係る分割法人等の当該適格分社型分割等の日を含む事業年度又は連結事業年度開始の日が当該内国法人の当該適格分社型分割等の日を含む事業年度開始の日前である場合の当該分割法人等の分割等前十年内事業年度　当該分割法人等の分割等前十年内事業年度終了の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム

(2) The Splitting Stock Company(ies) in Incorporation-type Company Split or the Wholly Owned Subsidiary Company in Share Transfer shall, for a period of six months from the day of formation of the Company Incorporated through Incorporation-type Company Split or the Wholly Owning Parent Company Incorporated through Share Transfer, keep the documents or Electromagnetic Records set forth in the items of the preceding paragraph at its head office. 例文帳に追加

２　新設分割株式会社又は株式移転完全子会社は、新設分割設立会又は株式移転設立完全親会社の成立の日から六箇月間、前項各号の書面又は電磁的記録をその本店に備え置かなければならない。 - 日本法令外国語訳データベースシステム

Article 924 (1) In cases where a Stock Company(ies) and/or a Limited Liability Company(ies) effect an Incorporation-type Company Split, if the Company incorporated through the Incorporation-type Company Split is a Stock Company, the registration of a change shall be completed with regard to the Company(ies) effecting the Incorporation-type Company Split and the registration of incorporation shall be completed with regard to the Company incorporated through the Incorporation-type Company Split, at the location of the head office, within two weeks from the days specified in the following items for the categories of cases set forth respectively in those items: 例文帳に追加

第九百二十四条　一又は二以上の株式会社又は合同会社が新設分割をする場合において、新設分割により設立する会社が株式会社であるときは、次の各号に掲げる場合の区分に応じ、当該各号に定める日から二週間以内に、その本店の所在地において、新設分割をする会社については変更の登記をし、新設分割により設立する会社については設立の登記を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

when the Trust Company has abolished its Trust Business (including the cases where the Trust Company has had all of its Trust Business succeeded to due to a company split, and the cases where the Trust Company has had transferred all of its Trust Business): 例文帳に追加

信託業を廃止したとき（会社分割により信託業の全部の承継をさせたとき、及び信託業の全部の譲渡をしたときを含む。） - 日本法令外国語訳データベースシステム

(ii) Absorption-type Company Split (limited to cases where another Company succeeds to all of the rights and obligations held by such Membership Company (limited to a Limited Liability Company) in connection with its business). 例文帳に追加

二　吸収分割（当該持分会社（合同会社に限る。）がその事業に関して有する権利義務の全部を他の会社に承継させる場合に限る。） - 日本法令外国語訳データベースシステム

(ii) Incorporation-type Company Split (limited to cases where another Company succeeds to all of the rights and obligations held by such Membership Company (limited to a Limited Liability Company) in connection with its business). 例文帳に追加

二　新設分割（当該持分会社（合同会社に限る。）がその事業に関して有する権利義務の全部を他の会社に承継させる場合に限る。） - 日本法令外国語訳データベースシステム

(iv) A Stock Company carrying on the Insurance Business has carried out a company split, effectively transferring all of its insurance contracts; or 例文帳に追加

四　保険業を営む株式会社が会社分割により保険契約の全部を承継させたとき。 - 日本法令外国語訳データベースシステム

(b) payment of dividends of surplus (limited to the case where the Dividend Property is only shares of the Stock Company Incorporated through Incorporation-type Company Split). 例文帳に追加

ロ　剰余金の配当（配当財産が新設分割設立株式会社の株式のみであるものに限る。） - 日本法令外国語訳データベースシステム

(iv) in addition to what is listed in the preceding two items, the matters provided for in the articles of incorporation of the Membership Company Incorporated through Incorporation-type Company Split; 例文帳に追加

四　前二号に掲げるもののほか、新設分割設立持分会社の定款で定める事項 - 日本法令外国語訳データベースシステム

(b) payment of dividends of surplus (limited to the case where the Dividend Property is only shares of the Membership Company Incorporated through Incorporation-type Company Split). 例文帳に追加

ロ　剰余金の配当（配当財産が新設分割設立持分会社の持分のみであるものに限る。） - 日本法令外国語訳データベースシステム

(ii) The sum of the amounts of sales, revenue and any other profits from the businesses conducted without interruption by a succeeding corporation in the company split before the company split does not fall below approximately half of the sum of such amounts from the businesses conducted without interruption by a split corporation before the company split 例文帳に追加

二　分割承継法人が分割前に継続して営む事業に係る売上金額、収入金額その他の収益の額の合計額が、分割法人が分割前に継続して営む事業に係るこれらの額の合計額のおおむね二分の一を下回るものでないこと。 - 日本法令外国語訳データベースシステム

(2) Where a corporation has, as a result of a specified split-off-type company split implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation) (such specified split-off-type company split shall mean a split-off-type company split (meaning a split prescribed in paragraph (2)(i) of the preceding Article, which does not fall under the category of qualified split-off-type company split) whereby a shareholder, etc. of the split corporation has not been provided with assets (excluding money and other assets provided for the said shareholder, etc. as dividend of surplus, etc. prescribed in Article 61-2(4) of the Corporation Tax Act, except for assets as a consideration for a split prescribed in Article 61-2(4) of the said Act) other than shares of a specified foreign parent corporation (meaning a parent corporation prescribed in Article 61-2(4) of the said Act which falls under the category of specified foreign corporation with les tax burden; hereinafter the same shall apply in this paragraph) that is related to the succeeding corporation in the company split), been provided with shares of a specified foreign parent corporation related to the succeeding corporation in the company split, with regard to the application of the provision of Article 61-2(4) of the said Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act), the phrase "split-off-type company split (wherein a shareholder, etc. of the split corporation has not been provided with...(hereinafter referred to as..." shall be deemed to be replaced with "split-off-type company split (wherein a shareholder, etc. of the split corporation has not been provided with...(excluding a split-off-type company split that falls under the category of specified split-off-type company split prescribed in Article 68-3-(2) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Shareholders, etc. in the event of Specified Merger, etc.); hereinafter referred to as...". 例文帳に追加

２　法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた特定分割型分割（分割法人の株主等に分割承継法人に係る特定外国親法人（法人税法第六十一条の二第四項に規定する親法人で特定軽課税外国法人に該当するものをいう。以下この項において同じ。）の株式以外の資産（当該株主等に対する同条第四項に規定する剰余金の配当等として交付された同項に規定する分割対価資産以外の金銭その他の資産を除く。）が交付されなかつた分割型分割（前条第二項第一号に規定する分割で、適格分割型分割に該当しないものに限る。）をいう。）により分割承継法人に係る特定外国親法人の株式の交付を受けた場合における同法第六十一条の二第四項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定の適用については、同項中「交付されなかつたもの（」とあるのは、「交付されなかつたもの（租税特別措置法第六十八条の三第二項（特定の合併等が行われた場合の株主等の課税の特例）に規定する特定分割型分割に該当するものを除く。」とする。 - 日本法令外国語訳データベースシステム

Section 3: Company Split (Article 173-2 - Article 173-8) 例文帳に追加

第三節　会社分割（第百七十三条の二―第百七十三条の八） - 日本法令外国語訳データベースシステム

Keeping and Inspection, etc. of Documents, etc. Concerning an Incorporation-type Company Split or Share Transfer 例文帳に追加

新設分割又は株式移転に関する書面等の備置き及び閲覧等 - 日本法令外国語訳データベースシステム

(3) Shareholders, creditors and any other interested parties of a Splitting Stock Company in Absorption-type Company Split may make the following requests to the Splitting Stock Company in Absorption-type Company Split at any time during its business hours; provided, however, that the fees designated by said Splitting Stock Company in Absorption-type Company Split are required to be paid in order to make the requests set forth in item (ii) or item (iv): 例文帳に追加

３　吸収分割株式会社の株主、債権者その他の利害関係人は、吸収分割株式会社に対して、その営業時間内は、いつでも、次に掲げる請求をすることができる。ただし、第二号又は第四号に掲げる請求をするには、当該吸収分割株式会社の定めた費用を支払わなければならない。 - 日本法令外国語訳データベースシステム

(3) Shareholders, creditors and any other interested parties of a Splitting Stock Company(ies) in Incorporation-type Company Split may make the following requests to the Splitting Stock Company(ies) in Incorporation-type Company Split at any time during its business hours; provided, however, that the fees designated by said Splitting Stock Company(ies) in Incorporation-type Company Split are required to be paid in order to make the requests set forth in item (ii) or item (iv): 例文帳に追加

３　新設分割株式会社の株主、債権者その他の利害関係人は、新設分割株式会社に対して、その営業時間内は、いつでも、次に掲げる請求をすることができる。ただし、第二号又は第四号に掲げる請求をするには、当該新設分割株式会社の定めた費用を支払わなければならない。 - 日本法令外国語訳データベースシステム

(b) Share Options other than Share Options under Absorption-type Company Split Agreement and for which there are provisions to the effect that, in the case of effecting an Absorption-type Company Split, Share Options of the Succeeding Stock Company in Absorption-type Company Split shall be delivered to holders of such Share Options; or 例文帳に追加

ロ　吸収分割契約新株予約権以外の新株予約権であって、吸収分割をする場合において当該新株予約権の新株予約権者に吸収分割承継株式会社の新株予約権を交付することとする旨の定めがあるもの - 日本法令外国語訳データベースシステム

(iv) A consolidated business year of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. that includes the day of the said qualified spin-off-type company split, etc. or a business year within ten years prior to the company split, etc. prescribed in the said item of the split corporation, etc. where the first day of the business year falls before the first day of the consolidated business year of the said consolidated corporation that includes the day of the said qualified spin-off-type company split, etc.: The relevant consolidated business year of the said consolidated corporation including the final day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

四　適格分社型分割等に係る分割法人等の当該適格分社型分割等の日を含む連結事業年度又は事業年度開始の日が当該連結法人の当該適格分社型分割等の日を含む連結事業年度開始の日前である場合の当該分割法人等の同号に規定する分割等前十年内事業年度　当該分割法人等の分割等前十年内事業年度終了の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム

(b) the description of the features and number of Share Options of the Succeeding Stock Company in Absorption-type Company Split to be delivered to holders of Share Options under Absorption-type Company Split Agreement, or the method for calculating such number; and 例文帳に追加

ロ　吸収分割契約新株予約権の新株予約権者に対して交付する吸収分割承継株式会社の新株予約権の内容及び数又はその算定方法 - 日本法令外国語訳データベースシステム

(vi) in the case prescribed in the preceding item, matters concerning allotment of the Share Options of the Succeeding Stock Company in Absorption-type Company Split set forth in that item to holders of Share Options under Absorption-type Company Split Agreement; 例文帳に追加

六　前号に規定する場合には、吸収分割契約新株予約権の新株予約権者に対する同号の吸収分割承継株式会社の新株予約権の割当てに関する事項 - 日本法令外国語訳データベースシステム

(xi) in the case prescribed in the preceding item, matters concerning allotment of the Share Options of the Stock Company Incorporated through Incorporation-type Company Split set forth in that item to holders of Share Options under Incorporation-type Company Split Plan; and 例文帳に追加

十一　前号に規定する場合には、新設分割計画新株予約権の新株予約権者に対する同号の新設分割設立株式会社の新株予約権の割当てに関する事項 - 日本法令外国語訳データベースシステム

ii) Qualified split-off-type company split: Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each business year or each consolidated business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加

二　適格分割型分割　当該適格分割型分割に係る分割法人の分割前十年内事業年度（適格分割型分割の日前十年以内に開始した各事業年度又は各連結事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分割型分割により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム