「Definitions」に関連した英語例文の一覧と使い方(14ページ目) - Weblio英語例文検索

(v) A Financial Instruments Business Operator (referring to a Financial Instruments Business Operator, etc. as defined in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act; the same shall apply in Article 271-5, paragraph (1) and Article 333, paragraph (1), item (i)) that, apart from the securities-related businesses, exclusively engages in any of the businesses specified by a Cabinet Office Ordinance, such as the business of carrying out any of the acts listed in Article 35, paragraph (1), items (i) to (viii) inclusive (Scope of Business of Persons Who Engage in Type 1 Financial Instruments Transaction Business or Investment Management Business) of that Act (hereinafter referred to as "Company Specialized in Securities Business"); 例文帳に追加

五　金融商品取引業者（金融商品取引法第二条第九項（定義）に規定する金融商品取引業者をいう。第二百七十一条の五第一項及び第三百三十三条第一項第一号において同じ。）のうち、有価証券関連業のほか、同法第三十五条第一項第一号から第八号まで（第一種金融商品取引業又は投資運用業を行う者の業務の範囲）に掲げる行為を行う業務その他の内閣府令で定める業務を専ら行うもの（以下「証券専門会社」という。） - 日本法令外国語訳データベースシステム

(3) With regard to the application of the provisions of Article 138(vi) of the Act, loans provided for a domestic corporation or a resident for the purpose of purchasing a vessel or aircraft to be used for the operations by the said domestic corporation or the said resident shall be treated as loans falling under the provisions of the said item, and loans provided for a foreign corporation or a nonresident prescribed in Article 2(1)(v) (Definitions) of the Income Tax Act (hereinafter referred to as a "nonresident" in this Chapter) for the purpose of purchasing a vessel or an aircraft to be used for the operations by the said foreign corporation or the said nonresident shall be treated as loans other than those falling under the provisions of Article 138(vi) of the Act. 例文帳に追加

３　法第百三十八条第六号の規定の適用については、内国法人又は居住者の業務の用に供される船舶又は航空機の購入のためにその内国法人又は居住者に対して提供された貸付金は、同号の規定に該当する貸付金とし、外国法人又は所得税法第二条第一項第五号（定義）に規定する非居住者（以下この章において「非居住者」という。）の業務の用に供される船舶又は航空機の購入のためにその外国法人又は非居住者に対して提供された貸付金は、法第百三十八条第六号の規定に該当する貸付金以外の貸付金とする。 - 日本法令外国語訳データベースシステム

Article 2 (1) For the purpose of this Act, a "Sound Material-Cycle Society" means a society in which the consumption of natural resources will be conserved and the environmental load will be reduced to the greatest extent possible, by preventing or reducing the generation of wastes, etc. from products, etc., by promoting proper cyclical use of products, etc. when these products, etc. have become circulative resources, and by ensuring proper disposal of circulative resources not put into cyclical use (i.e., disposal as wastes, with "wastes" defined as set forth in Article 2, paragraph (1) of the Waste Disposal and Public Cleansing Act (Act No. 137 of 1970). These same definitions of "proper disposal" and "waste" shall apply hereinafter). 例文帳に追加

第二条　この法律において「循環型社会」とは、製品等が廃棄物等となることが抑制され、並びに製品等が循環資源となった場合においてはこれについて適正に循環的な利用が行われることが促進され、及び循環的な利用が行われない循環資源については適正な処分（廃棄物（廃棄物の処理及び清掃に関する法律（昭和四十五年法律第百三十七号）第二条第一項に規定する廃棄物をいう。以下同じ。）としての処分をいう。以下同じ。）が確保され、もって天然資源の消費を抑制し、環境への負荷ができる限り低減される社会をいう。 - 日本法令外国語訳データベースシステム

(2) The collection of shares, etc. prescribed in item (iii)(a) of the preceding paragraph shall be a collection in the case where a financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2(16) (Definitions) of the Financial Instruments and Exchange Act; the same shall apply in paragraph (9)) or the approved financial instruments firms association prescribed in paragraph (13) of the said Article has requested a member thereof (including a trading participant prescribed in paragraph (19) of the said Article) to submit a report or materials with regard to the details of his/her buying and selling as there has been or is suspected to have been a collection of a considerable number of shares that may cause fluctuations in the value of specified issues of shares or other abnormal movements in trading status, or another collection similar thereto. 例文帳に追加

２　前項第三号イに規定する株式等の買集めとは、金融商品取引所（金融商品取引法第二条第十六項（定義）に規定する金融商品取引所をいう。第九項において同じ。）又は同条第十三項に規定する認可金融商品取引業協会がその会員（同条第十九項に規定する取引参加者を含む。）に対し特定の銘柄の株式につき価格の変動その他売買状況等に異常な動きをもたらす基因となると認められる相当数の株式の買集めがあり、又はその疑いがあるものとしてその売買内容等につき報告又は資料の提出を求めた場合における買集めその他これに類する買集めをいう。 - 日本法令外国語訳データベースシステム

The term "free-yen" in the caption of Article 23 shall be revised to "non-resident yen," the term "Non-resident Free-yen Account specified by Cabinet Order based on the provisions of Articles 27 to 30 inclusive (Restriction and prohibition concerning payment and claims)" in the said Article shall be revised to "account displayed in Japanese currency against a certified foreign exchange bank in Japan prescribed in Article 11 of the said Act (Arrangement on Business) for a non-resident prescribed in Article 6, paragraph (1), item (vi) (Definitions) (hereinafter such bank shall be referred to as a "certified foreign exchange bank" in this Article and Article 28)," and the terms "prescribed in Article 11 of the said Act (Arrangement on Business)" and "(referred to as a "certified foreign exchange bank" in Article 28, paragraph (1))" shall be deleted. 例文帳に追加

第二十三条の見出し中「自由円」を「非居住者円」に改め、同条中「第二十七条から第三十条まで（支払及び債権に関する制限及び禁止）の規定に基づく政令で定められた非居住者自由円勘定」を「第六条第一項第六号（定義）に規定する非居住者の本邦にある同法第十一条（業務上の取極）に規定する外国為替公認銀行（以下この条及び第二十八条において「外国為替公認銀行」という。）に対する本邦通貨をもつて表示される勘定」に改め、「同法第十一条（業務上の取決め）に規定する」及び「（第二十八条第一項において「外国為替公認銀行」という。）」を削る。 - 日本法令外国語訳データベースシステム

(7) In the case where a credit cooperative, etc. has succeeded to the rights and obligations based on a contract (limited to one where the operations related to said contract pertain to acts prescribed in Article 2, paragraph (2) [Definitions, etc.] of the Banking Act [Act No. 59 of 1981]; hereinafter the same shall apply in this paragraph) as a result of the receipt of a transfer of all or part of the activities under paragraph (2), if such contract falls under the category of operations that cannot be carried out by the credit cooperative, etc. or is restricted for the credit cooperative, etc. due to a law or regulation concerning the activities of the credit cooperative, etc., the credit cooperative, etc. may continue the operations related to said contract until the expiration of the specified period if a period has been specified by the contract, and for a period not exceeding one year from the date of succession if no such period has been specified by the contract. 例文帳に追加

７　信用協同組合等は、第二項の事業の全部又は一部の譲受けにより契約（その契約に関する業務が銀行法（昭和五十六年法律第五十九号）第二条第二項（定義等）に規定する行為に係るものであるものに限る。以下この項において同じ。）に基づく権利義務を承継した場合において、その契約が、信用協同組合等の事業に関する法令により、当該信用協同組合等の行うことができない業務に属するものであるとき、又は当該信用協同組合等について制限されているものであるときは、その契約で期限の定めのあるものは期限満了まで、期限の定めのないものは承継の日から一年以内の期間に限り、その契約に関する業務を継続することができる。 - 日本法令外国語訳データベースシステム

(6) The relevant provisions of the Banking Act or the Long Term Credit Bank Act shall apply in lieu of the provisions of the preceding paragraphs to any Insurance Holding Company that intends to become a bank holding company (referring to a Bank Holding Company as defined in Article 2, paragraph (13) (Definitions, etc.) of the Banking Act; the same shall apply hereafter in this paragraph as well as in Article 272-39, paragraph (6)) or a Long Term Credit Bank holding company (referring to a Long Term Credit Bank holding company as defined in Article 16-4, paragraph (1) (Scope of Subsidiary Companies, etc.) of the Long Term Credit Bank Act; the same shall apply hereafter in this paragraph as well as in Article 272-39, paragraph (6)) by making a bank or Long Term Credit Bank its Subsidiary Company, or that already is a Bank Holding Company or Long Term Credit Bank holding company. 例文帳に追加

６　保険持株会社が、銀行若しくは長期信用銀行を子会社とすることにより銀行持株会社（銀行法第二条第十三項（定義等）に規定する銀行持株会社をいう。以下この項及び第二百七十二条の三十九第六項において同じ。）若しくは長期信用銀行持株会社（長期信用銀行法第十六条の四第一項（子会社の範囲等）に規定する長期信用銀行持株会社をいう。以下この項及び第二百七十二条の三十九第六項において同じ。）になろうとする場合又は銀行持株会社若しくは長期信用銀行持株会社である場合には、前各項の規定を適用せず、銀行法又は長期信用銀行法の相当規定の定めるところによる。 - 日本法令外国語訳データベースシステム

(xiv) Transactions where the relevant parties promise to give and receive money calculated based on the difference between a numerical value that the parties have agreed upon in advance as the numerical value of an interest rate, currency value, product price, price for Carbon Dioxide Equivalent Quotas (meaning carbon dioxide equivalent quotas defined in Article 2, paragraph (6) (Definitions) of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998) and those equivalent thereto; the same shall apply in item (iv) of the following Article) or any other index and the actual numerical value of that index at a fixed point of time in the future, or any equivalent transactions specified by Cabinet Office Ordinance (referred to as "Financial Derivative Transactions" in the following item) which are transactions found unlikely to damage the soundness of the management of the Bank as specified by Cabinet Office Ordinance (excluding transactions that fall under the categories of business listed in items (v) and (xii)); 例文帳に追加

十四　金利、通貨の価格、商品の価格、算定割当量（地球温暖化対策の推進に関する法律（平成十年法律第百十七号）第二条第六項（定義）に規定する算定割当量その他これに類似するものをいう。次条第四号において同じ。）の価格その他の指標の数値としてあらかじめ当事者間で約定された数値と将来の一定の時期における現実の当該指標の数値の差に基づいて算出される金銭の授受を約する取引又はこれに類似する取引であつて内閣府令で定めるもの（次号において「金融等デリバティブ取引」という。）のうち銀行の経営の健全性を損なうおそれがないと認められる取引として内閣府令で定めるもの（第五号及び第十二号に掲げる業務に該当するものを除く。） - 日本法令外国語訳データベースシステム

(6) The provisions of Article 940(1) (excluding item (ii)) and 940(3) (Public Notice Period, etc. of Electronic Public Notice), Article 941 (Electronic Public Notice Investigation), Article 946 (Obligation, etc. of Investigation), Article 947 (Cases Where an Electronic Public Notice Investigation Is Unable to Be Carried Out), Article 951(2) (Keeping and Inspection, etc. of Financial Statements, etc.), Article 953 (Order for Improvement), and Article 955 (Statements, etc. in an Investigation Record Book, etc.) of the Companies Act shall apply mutatis mutandis to the cases where a Foreign Trust Company gives public notice pursuant to the provisions of this Act or any other Act (excluding public notice to be given pursuant to the provisions of the Companies Act) by means of Electronic Public Notice (meaning Electronic Public Notice as prescribed in Article 2(xxxiv) (Definitions) of that Act). In this case, the term "the preceding two paragraphs" in Article 940(3) of that Act shall be deemed to be replaced with "paragraph (1)," and any necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

６　会社法第九百四十条第一項（第二号を除く。）及び第三項（電子公告の公告期間等）、第九百四十一条（電子公告調査）、第九百四十六条（調査の義務等）、第九百四十七条（電子公告調査を行うことができない場合）、第九百五十一条第二項（財務諸表等の備置き及び閲覧等）、第九百五十三条（改善命令）並びに第九百五十五条（調査記録簿等の記載等）の規定は、外国信託会社が電子公告（同法第二条第三十四号（定義）に規定する電子公告をいう。）によりこの法律又は他の法律の規定による公告（会社法の規定による公告を除く。）をする場合について準用する。この場合において、同法第九百四十条第三項中「前二項」とあるのは「第一項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

(3) With regard to the application of the provision of Article 69 of the Corporation Tax Act to the trust corporation for a special purpose trust, the phrase "amount of income" in paragraph (1) of the said Article shall be deemed to be replaced with "amount of [the trust corporation's] income (in the case of a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special purpose trust listed in Article 2(xxix)-2(e) (Definitions) that is subject to the provision of Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) (such trust corporation referred to in paragraph (8) as a "trust corporation for a special purpose trust"): the amount of income calculated without applying the provision of Article 68-3-2(1) of the said Act)", and the phrase "Where a domestic corporation" in paragraph (8) of the said Article shall be deemed to be replaced with "Where a domestic corporation (excluding a trust corporation for a special purpose trust; hereinafter the same shall apply in this paragraph and paragraph (11))". 例文帳に追加

３　特定目的信託に係る受託法人に対する法人税法第六十九条の規定の適用については、同条第一項中「所得の金額」とあるのは「所得の金額（租税特別措置法第六十八条の三の二第一項（特定目的信託に係る受託法人の課税の特例）の規定の適用を受ける第二条第二十九号の二ホ（定義）に掲げる特定目的信託に係る第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人（第八項において「特定目的信託に係る受託法人」という。）にあつては、同法第六十八条の三の二第一項の規定を適用しないで計算した所得の金額）」と、同条第八項中「内国法人が外国子会社」とあるのは「内国法人（特定目的信託に係る受託法人を除く。以下この項及び第十一項において同じ。）が外国子会社」とする。 - 日本法令外国語訳データベースシステム

Article 19 (1) A person who has filed a tax return form (including his/her heir(s) or any other person who has succeeded in whole to the rights and obligations included in the property of such person who has filed a tax return form (in the case of a corporation split, limited to the corporation that has succeeded to the liability of the split corporation to pay national taxes pursuant to the provisions of Article 7-2, paragraph (4) (Succession to Liability to Pay National Taxes Pertaining to Trust)); hereinafter the same shall apply in Article 23, paragraph (1) and paragraph (2) (Request for Reassessment)) may, if the person falls under any of the following items, file with the district director of the tax office another tax return form to amend the tax base, etc. (meaning the matters listed in Article 2, item (vi) (a) to (c) (Definitions); the same shall apply hereinafter) or the tax amount, etc. (meaning the matters listed in (d) to (f) of said item; the same shall apply hereinafter) stated in the initial return, until a reassessment is made of the initial return under the provisions of Article 24 (Reassessment): 例文帳に追加

第十九条　納税申告書を提出した者（その相続人その他当該提出した者の財産に属する権利義務を包括して承継した者（法人が分割をした場合にあつては、第七条の二第四項（信託に係る国税の納付義務の承継）の規定により当該分割をした法人の国税を納める義務を承継した法人に限る。）を含む。以下第二十三条第一項及び第二項（更正の請求）において同じ。）は、次の各号のいずれかに該当する場合には、その申告について第二十四条（更正）の規定による更正があるまでは、その申告に係る課税標準等（第二条第六号イからハまで（定義）に掲げる事項をいう。以下同じ。）又は税額等（同号ニからヘまでに掲げる事項をいう。以下同じ。）を修正する納税申告書を税務署長に提出することができる。 - 日本法令外国語訳データベースシステム

Article 4-2 Where a domestic corporation (limited to an ordinary corporation or a cooperative, etc.; excluding the corporations listed below) and other domestic corporation(s) (limited to ordinary corporations; excluding a corporation under liquidation proceedings, specific purpose company prescribed in Article 2(3) of the Act on Securitization of Assets (Definitions), and any other corporation specified by a Cabinet Order) in which the former domestic corporation has a full controlling interest (meaning a relationship specified by a Cabinet Order as a relationship whereby one party directly or indirectly holds the whole of the issued shares of or capital contributions to the other party (excluding the shares or capital contributions held by the other party); hereinafter the same shall apply in this Article) have all obtained approval from the Commissioner of the National Tax Agency for paying corporation tax via such controlling domestic corporation as taxpayer, these corporations shall pay corporation tax via the controlling domestic corporation as taxpayer pursuant to this Act: 例文帳に追加

第四条の二　内国法人（普通法人又は協同組合等に限るものとし、次に掲げる法人を除く。）及び当該内国法人との間に当該内国法人による完全支配関係（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。）の全部を直接又は間接に保有する関係として政令で定める関係をいう。以下この条において同じ。）がある他の内国法人（普通法人に限るものとし、清算中の法人、資産の流動化に関する法律第二条第三項　（定義）に規定する特定目的会社その他政令で定める法人を除く。）のすべてが当該内国法人を納税義務者として法人税を納めることにつき国税庁長官の承認を受けた場合には、これらの法人は、この法律の定めるところにより、当該内国法人を納税義務者として法人税を納めるものとする。 - 日本法令外国語訳データベースシステム

(4) Where Policyholders or other creditors raise objections within the period under paragraph (2), item (iii), the Stock Company in paragraph (1) shall make payment or provide equivalent security to such policyholders or other creditors, or entrust equivalent property to a trust company, etc. (referring to a trust company as defined in Article 2, paragraph (2) (Definitions) of the Trust Business Act (Act No. 154 of 2004); the same shall apply hereinafter) or financial institution carrying on trust business (referring to a financial institution approved under Article 1, paragraph (1) (Authorization of Trust Business) of the Act on Provision, etc. of Trust Business by Financial Institutions (Act No. 43 of 1943)); the same shall apply hereinafter) for the purpose of ensuring that such Policyholders or other creditors receive the payment; provided, however, that this shall not apply to the cases where the reduction of the capital, etc. poses no risk of harming the interest of such Policyholders or other creditors. 例文帳に追加

４　保険契約者その他の債権者が第二項第三号の期間内に異議を述べたときは、第一項の株式会社は、当該保険契約者その他の債権者に対し、弁済し、若しくは相当の担保を提供し、又は当該保険契約者その他の債権者に弁済を受けさせることを目的として信託会社等（信託会社（信託業法（平成十六年法律第百五十四号）第二条第二項（定義）に規定する信託会社をいう。以下同じ。）及び信託業務を営む金融機関（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）第一条第一項（信託業務の認可）の認可を受けた金融機関をいう。）をいう。以下同じ。）に相当の財産を信託しなければならない。ただし、当該資本金等の額の減少をしても当該保険契約者その他の債権者を害するおそれがないときは、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

2. The amount of loss or consolidated loss prescribed in the Corporation Tax Act (Act No. 34 of 1965) arising in or before the relevant business or consolidated business year (a consolidated business year as prescribed in Article 15-2 (Meaning of Consolidated Business Year) of said Act; hereinafter the same shall apply in this item and Article 15, paragraph (2), item (iii)) (including any amount that is deemed to be loss or consolidated loss pursuant to the provisions of Article 57, paragraph (2) or paragraph (6), Article 58, paragraph (2), or Article 81-9, paragraph (2) (Assumption of Amount of Unappropriated Loss of Merged Corporation, etc.)), which may be successively carried over and deducted from the amount of income or consolidated income (consolidated income as prescribed in Article 2, item (xviii)-4 (Definitions) of said Act; hereinafter the same shall apply in this item and Article 15, paragraph (2), item (iii)) for the following and subsequent business years or consolidated business years, or used as the basis for the calculation of the amount of a refund pertaining to the income or consolidated income for the preceding and prior business or consolidated business years pursuant to the provisions of said Act 例文帳に追加

（２）　法人税法（昭和四十年法律第三十四号）に規定する欠損金額又は連結欠損金額でその事業年度又はその連結事業年度（同法第十五条の二（連結事業年度の意義）に規定する連結事業年度をいう。以下この号及び第十五条第二項第三号において同じ。）以前において生じたもの（同法第五十七条第二項若しくは第六項、第五十八条第二項又は第八十一条の九第二項（被合併法人等の未処理欠損金額の引継ぎ等）の規定により欠損金額又は連結欠損金額とみなされたものを含む。）のうち、同法の規定により翌事業年度以後の事業年度分若しくは翌連結事業年度以後の連結事業年度分の所得の金額若しくは連結所得（同法第二条第十八号の四（定義）に規定する連結所得をいう。以下この号及び第十五条第二項第三号において同じ。）の金額の計算上順次繰り越して控除し、又は前事業年度以前の事業年度分若しくは前連結事業年度以前の連結事業年度分の所得若しくは連結所得に係る還付金の額の計算の基礎とすることができるもの - 日本法令外国語訳データベースシステム

(i) Where the nonresident referred to in paragraph (1)(iii)(b) has received, through a split-off-type company split prescribed in Article 2(xii)-9 (Definitions) of the Corporation Tax Act (hereinafter referred to as a "split-off-type company split" in this item) of the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the nonresident owns, which falls under any of the following cases of company splits, a delivery of shares of a succeeding corporation in a company split prescribed in Article 2(xii)-3 of the said Act (hereinafter referred to as a "succeeding corporation in a company split" in this item), shares of a succeeding parent corporation in a company split prescribed in Article 113(1) (Acquisition Cost for Shares, etc. Acquired through Split-Off-Type Company Split) (hereinafter referred to as a "succeeding parent corporation in a company split" in this item) or other assets, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 113(2) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more: 例文帳に追加

一　第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法人税法第二条第十二号の九（定義）に規定する分割型分割（以下この号において「分割型分割」という。）のうち次のいずれかに該当するものにより同条第十二号の三に規定する分割承継法人（以下この号において「分割承継法人」という。）の株式、第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割承継親法人（以下この号において「分割承継親法人」という。）の株式その他の資産の交付を受けた場合において、当該分割型分割に係る同条第二項に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。 - 日本法令外国語訳データベースシステム

Article 306-2 The amount of income tax to be deducted pursuant to the provision of Article 180-2(3) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act shall, when a foreign corporation collects income tax pursuant to the provisions of Article 181 (Withholding Liability Regarding Interest Income and Dividend Income) or Article 212 (Withholding Liability Regarding Income of Nonresidents or Corporations) of the Act with regard to distribution of profit prescribed in Article 180-2(3) of the Act (limited to one that corresponds to the accounting period for distribution of profit that includes the day on which the said income tax was paid; in the case where the trust property concerning such payment pertains to a securities investment trust established for the purpose of allowing beneficial rights thereof to be acquired by the trustee of another securities investment trust, which is specified by an Ordinance of the Ministry of Finance prescribed in Article 300(2) (Credit for Income Tax Paid with respect to Trust Property), it shall refer to distribution of profit from a securities investment trust other than a bond investment trust which is established for the purpose of managing the trust property for making an investment in the beneficial rights of the relevant securities investment trust and for which the offering of beneficial rights upon establishment has been conducted through the public offering prescribed in Article 2(1)(xv)-3 (Definitions)), be deducted from the amount of income tax to be collected and paid. 例文帳に追加

第三百六条の二　法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により控除する所得税の額は、外国法人が同項に規定する収益の分配（当該所得税の納付をした日の属する収益の分配の計算期間に対応するものに限るものとし、当該納付に係る信託財産がその受益権を他の証券投資信託の受託者に取得させることを目的とする証券投資信託で第三百条第二項（信託財産について納付した所得税額の控除）に規定する財務省令で定めるものに係るものである場合には、信託財産を当該証券投資信託の受益権に対する投資として運用することを目的とする公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が法第二条第一項第十五号の三（定義）に規定する公募により行われたものの収益の分配とする。）につき法第百八十一条（利子所得及び配当所得に係る源泉徴収義務）又は第二百十二条（非居住者又は法人の所得に係る源泉徴収義務）の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。 - 日本法令外国語訳データベースシステム