「Measures on Taxation」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

Order for Enforcement of the Act on Special Measures Concerning Taxation (Limited to the provisions related to nonresidents and foreign corporations) 例文帳に追加

租税特別措置法施行令（非居住者，外国法人関連部分） - 日本法令外国語訳データベースシステム

the provisions listed as follows and the provisions of Article 67-14(1) (Special Provisions for Taxation on Specific Purpose Companies) of the Act on Special Measures Concerning Taxation 例文帳に追加

次に掲げる規定及び租税特別措置法第六十七条の十四第一項（特定目的会社に係る課税の特例）の規定 - 日本法令外国語訳データベースシステム

the provisions listed as follows and the provisions of Article 67-15(1) (Special Provisions for Taxation on Investment Corporations) of the Act on Special Measures Concerning Taxation 例文帳に追加

次に掲げる規定及び租税特別措置法第六十七条の十五第一項（投資法人に係る課税の特例）の規定 - 日本法令外国語訳データベースシステム

Afterward, Special Measures concerning Taxation in the Liquor Tax Law was enacted and enforced on April 30, 2008. 例文帳に追加

その後、2008年4月30日に酒造法における租税特別措置法が制定・施行された。 - Wikipedia日英京都関連文書対訳コーパス

(Partial Revision to the Cabinet Order on the Partial Revision of the Order for Enforcement of the Corporation Tax Act and the Cabinet Order on the Partial Revision of the Order for Enforcement of the Act on Special Measures Concerning Taxation) 例文帳に追加

（法人税法施行令の一部を改正する政令及び租税特別措置法施行令の一部を改正する政令の一部改正） - 経済産業省

the provisions listed as follows and the provisions of Article 68-3-2(1) (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) of the Act on Special Measures Concerning Taxation 例文帳に追加

次に掲げる規定及び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 - 日本法令外国語訳データベースシステム

the provisions listed as follows and the provisions of Article 68-3-3(1) (Special Provisions for Taxation on Trust Corporations for Special Investment Trusts) of the Act on Special Measures Concerning Taxation 例文帳に追加

次に掲げる規定及び租税特別措置法第六十八条の三の三第一項（特定投資信託に係る受託法人の課税の特例）の規定 - 日本法令外国語訳データベースシステム

(iii) Article 1, item (vi) of the Supplementary Provisions of the Cabinet Order on the Partial Revision of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 199 of 2011). 例文帳に追加

三 租税特別措置法施行令等の一部を改正する政令（平成二十三年政令第百九十九号）附則第一条第六号 - 経済産業省

(ii) Article 1, item (iv) of the Supplementary Provisions of the Cabinet Order on the Partial Revision of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 383 of 2011). 例文帳に追加

二 租税特別措置法施行令の一部を改正する政令（平成二十三年政令第三百八十三号）附則第一条第四号 - 経済産業省

Prefectural Governments were notified that when they provisionally use farmlands, to which a moratorium on donation tax payment had been applied based on the Act on Special Measures concerning Taxation, for the purpose of emergency provisional housings, there are procedures to continuously apply the special measures on taxation. (June 20, 2011)例文帳に追加

租税特別措置法に基づき、贈与税等の納税猶予の適用を受けている農地等を都道府県が応急仮設住宅のために一時使用する場合においても、税制上の特例措置が継続されるための手続等について都道府県に通知（平成23年6月20日） - 厚生労働省

In connection with the Policy Package to Address Economic Crisis, we are submitting two bills, including the "Bill to Amend the Act on Special Measures Concerning Taxation."例文帳に追加

なお、「経済危機対策」に関連して、「租税特別措置法の一部を改正する法律案」ほか一件を提出しております。 - 財務省

The government will also reform tax exemption of interest income on certain small deposits owned by the elderly, etc (Rojin Maruyu) and apply the exemption only to small deposits owned by disabled persons, etc. Furthermore, the government will significantly review the Special Taxation Measures and take taxation measures for economic promotion in Okinawa.例文帳に追加

また、老人等の少額貯蓄非課税制度を障害者等を対象とした制度に改組するほか、租税特別措置を大幅に見直すとともに、沖縄の経済振興等のための税制上の措置等を講じることとしております。 - 財務省

Article 15 The State and local public entities shall, in conformity to the Basic Principles on Land and based on the measures on land, take reasonable taxation measures with regard to land while ensuring fair tax burden. 例文帳に追加

第十五条　国及び地方公共団体は、土地についての基本理念にのっとり、土地に関する施策を踏まえ、税負担の公平の確保を図りつつ、土地に関し、適正な税制上の措置を講ずるものとする。 - 日本法令外国語訳データベースシステム

We will also take other measures, including the postponement by two years of a plan to unify taxes on capital gains on stocks, etc. into the separate self-assessment taxation, review of the service life of digital computers, and measures to support specified non-profit organizations.例文帳に追加

また、株式等譲渡益についての申告分離課税への一本化を二年延期するほか、電子計算機の耐用年数の見直しや特定非営利活動法人を支援するための措置等を講ずることとしております。 - 財務省

(6) With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax under a grace of tax payment: in the Act on General Rules for National Taxes, the term "grace of tax payment" in Article 2(viii) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))", the term "grace of tax payment" in Article 52(1) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons); hereinafter the same shall apply in this paragraph)", and the term "grace of tax payment" in Article 55(1)(i) and Article 73(4) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))"; in the National Tax Collection Act, the term "grace of tax payment" in Article 2(ix) and (x) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))", and the term "Grace of Tax Payment)" in Article 151(1) shall be deemed to be replaced with "Grace of Tax Payment) (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))". 例文帳に追加

６　納税の猶予を受けた法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号及び第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予）」とあるのは「納税の猶予）及び租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）」とする。 - 日本法令外国語訳データベースシステム

(6) With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax under a grace of tax payment: in the Act on General Rules for National Taxes, the term "grace of tax payment" in Article 2(viii) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))", the term "grace of tax payment" in Article 52(1) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations); hereinafter the same shall apply in this paragraph)", and the term "grace of tax payment" in Article 55(1)(i) and Article 73(4) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))"; in the National Tax Collection Act, the term "grace of tax payment" in Article 2(ix) and (x) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))", and the term "Grace of Tax Payment)" in Article 151(1) shall be deemed to be replaced with "Grace of Tax Payment) (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))". 例文帳に追加

６　納税の猶予を受けた法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号及び第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予）」とあるのは「納税の猶予）及び租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）」とする。 - 日本法令外国語訳データベースシステム

A policy pacwkage has been laid out, including regulatory reform, budget, and taxation system measures, which may be implemented now to achieve the targets. However, these measures will not be all. This strategy is a “constantly evolving Growth Strategy” which will continuously add on and examine measures for the achievement of the targets. 例文帳に追加

その目標の実現のために、現在講じ得る規制改革・予算・税制などの施策をパッケージとして打ち出しているが、これで終わりということではなく、成果目標の達成に向けて、立て続けに施策を追加、深掘りしていくという、「常に進化していく成長戦略」を展開していくこととする。 - 経済産業省

[(12) The Advisory Board shall not engage in any act prescribed in the Order for Enforcement of the Act on Special Measures Concerning Taxation in with respect to the management of business affairs under this Agreement, as prescribed in Article 41-21(1)(ii) of the Act on Special Measures Concerning Taxation. Any provision of this Agreement conflicting with the preceding sentence shall be restrictively construed and applied so as not to conflict with such sentence.] 例文帳に追加

［12. 諮問委員会においては、租税特別措置法第41 条の21 第1 項第2 号に規定する、本契約に基づいて行う事業に係る業務の執行として租税特別措置法施行令で定める行為を行わないものとする。本項前段に抵触する本契約の規定は本項前段に抵触しないように制限的に解釈して適用されるものとする。］ - 経済産業省

[(7) No Limited Partner shall engage in any act prescribed in the Order for Enforcement of the Act on Special Measures Concerning Taxation as the management of business affairs under this Agreement, as prescribed in Article 41-21(1)(ii) of the Special Taxation Measures Act. Any provision of this Agreement conflicting with the preceding sentence shall be restrictively construed and applied so as not to conflict with such sentence.] 例文帳に追加

［7. 有限責任組合員は、租税特別措置法第41 条の21 第1 項第2 号に規定する、本契約に基づいて行う事業に係る業務の執行として租税特別措置法施行令で定める行為を行わないものとする。本項前段に抵触する本契約の規定は本項前段に抵触しないように制限的に解釈して適用されるものとする。］ - 経済産業省

April 2012: The Inter-Departmental Commission for International Trade of Ukraine decided the imposition of the SG measures(Taxation of 6.46% on 1000-1500cc engine cars and 15.1% on 1500-2200cc engine cars) 例文帳に追加

2012年4月：ウクライナ政府が調査結果報告書を提示（追加税率は、排気量1000-1500cc：6.46%、排気量1500-2200cc:15.1%）同月：ウクライナ貿易委員会がSG措置発動を決定 - 経済産業省

(2) Matters necessary for the application of the special provisions of Article 4-2 and Article 4-3 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) to cases where the provision of the preceding paragraph is applied shall be specified by a Cabinet Order. 例文帳に追加

２　前項の規定の適用がある場合における租税特別措置法（昭和三十二年法律第二十六号）第四条の二及び第四条の三の規定の特例の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

shall be the tax base (for a specific purpose company subject to the provisions of Article 67-14(1) of the Act on Special Measures Concerning Taxation, the amount of income calculated without applying the provisions of the said paragraph, 例文帳に追加

金額（租税特別措置法第六十七条の十四第一項の規定の適用を受ける特定目的会社にあつては、同項の規定を適用しないで計算した所得の金額とし、 - 日本法令外国語訳データベースシステム

shall be the tax base (for an investment corporation subject to the provisions of Article 67-15(1) of the Act on Special Measures Concerning Taxation, the amount of income calculated without applying the provisions of the said paragraph, 例文帳に追加

金額（租税特別措置法第六十七条の十五第一項の規定の適用を受ける投資法人にあつては、同項の規定を適用しないで計算した所得の金額とし、 - 日本法令外国語訳データベースシステム

shall be the tax base (for a trust corporation for special purpose trusts subject to the provisions of Article 68-3-2(1) of the Act on Special Measures Concerning Taxation, the amount of income calculated without applying the provisions of the said paragraph, 例文帳に追加

金額（租税特別措置法第六十八条の三の二第一項の規定の適用を受ける特定目的信託に係る受託法人にあつては、同項の規定を適用しないで計算した所得の金額とし、 - 日本法令外国語訳データベースシステム

shall be the tax base (for a trust corporation for special investment trusts subject to the provisions of Article 68-3-3(1) of the Act on Special Measures Concerning Taxation, the amount of income calculated without applying the provisions of the said paragraph, 例文帳に追加

金額（租税特別措置法第六十八条の三の三第一項の規定の適用を受ける特定投資信託に係る受託法人にあつては、同項の規定を適用しないで計算した所得の金額とし、 - 日本法令外国語訳データベースシステム

The Finance Ministry at that time specially admitted the production of shochu made from brown sugar in the jurisdiction of the Oshima tax office of Kumamoto Regional Taxation Bureau on condition of using malted rice as part of its measures to promote the Amami island chain. 例文帳に追加

当時の大蔵省は奄美諸島の振興策の一環として、米こうじ使用を条件に、熊本国税局大島税務署の管轄区域（奄美諸島）に限って黒糖原料の焼酎製造を特認した。 - Wikipedia日英京都関連文書対訳コーパス

(Note) In cases where only “warehouse” is recorded for building type, it should be kept in mind that certificates will not be issued because the provisions of Article 83-2(2) of the Act on Special Measures Concerning Taxation do not apply. 例文帳に追加

（注）建物の種類が倉庫のみの場合には、租税特別措置法第83条の２第２項の規定の適用が無いため、証明書の発行は行わないことに留意すること。 - 金融庁

(Note) In cases where only “warehouse” is recorded for building type, it should be kept in mind that certificates will not be issued because the provisions of Article 83-2(3) of the Act on Special Measures Concerning Taxation do not apply. 例文帳に追加

（注）建物の種類が倉庫のみの場合には、租税特別措置法第83条の２第３項の規定の適用が無いため、証明書の発行は行わないことに留意すること。 - 金融庁

In response to the concerns about carbon leakage and a loss of international competitiveness among the EU companies in relation to the EU-ETS, the EU is holding talks on the taxation of imported goods as well as other measures including a carbon tax.例文帳に追加

EU-ETSに対して指摘されている炭素リーケージ及び域内産業の国際競争力低下の懸念等への対応として、EUでは炭素税等、域内への輸入に対する税制措置等の議論が行われている。 - 経済産業省

(9) With regard to the application of the provisions of Article 73, paragraph (2) and Article 77-2, paragraph (2) of the Order for Enforcement of the Corporation Tax Act to special purpose companies, the term "without applying the following provisions" in these provisions shall be deemed to be replaced with "without applying the following provisions and the provisions of Article 67-14, paragraph (1) (Special Provisions on Taxation of Special Purpose Companies) of the Act on Special Measures Concerning Taxation." 例文帳に追加

９　特定目的会社に対する法人税法施行令第七十三条第二項及び第七十七条の二第二項の規定の適用については、これらの規定中「規定を適用しないで」とあるのは、「規定及び租税特別措置法第六十七条の十四第一項（特定目的会社に係る課税の特例）の規定を適用しないで」とする。 - 日本法令外国語訳データベースシステム

(9) With regard to the application of the provisions of Article 73, paragraph (2) and Article 77-2, paragraph (2) of the Order for Enforcement of the Corporation Tax Act to investment corporations, the term "without applying the following provisions" in these provisions shall be deemed to be replaced with "without applying the following provisions and the provisions of Article 67-15, paragraph (1) (Special Provisions on Taxation of Investment Corporations) of the Act on Special Measures Concerning Taxation." 例文帳に追加

９　投資法人に対する法人税法施行令第七十三条第二項及び第七十七条の二第二項の規定の適用については、これらの規定中「規定を適用しないで」とあるのは、「規定及び租税特別措置法第六十七条の十五第一項（投資法人に係る課税の特例）の規定を適用しないで」とする。 - 日本法令外国語訳データベースシステム

(13) The provisions of the preceding paragraphs shall apply mutatis mutandis to bonds in foreign currency (limited to bonds in foreign currency prescribed in Article 2(1) and Article 4 of the Act on the Issue of Government Bonds in Foreign Currency (Act No. 63 of 1963), which are issued outside Japan and interest on which is paid outside Japan) issued during the period from April 1, 1998, to March 31, 2008. In this case, the phrase "Article 6(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Interest on Foreign-issued company bonds, etc.)" in paragraph (3) shall be deemed to be replaced with "Article 6(1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 6(13) (Special Provisions for Taxation on Bonds in Foreign Currency)." 例文帳に追加

１３　前各項の規定は、平成十年四月一日から平成二十年三月三十一日までの間に発行された外貨債（外貨公債の発行に関する法律（昭和三十八年法律第六十三号）第二条第一項及び第四条に規定する外貨債のうち、国外において発行されたものでその利子の支払が国外において行われるものに限る。）の利子について準用する。この場合において、第三項中「第六条第一項（民間国外債等の利子の課税の特例）」とあるのは、「第六条第十三項（外貨債の利子の課税の特例）において準用する同条第一項」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(5) With regard to the application of the provisions of Article 23 and Article 93 of the Corporation Tax Act to the amount of distribution of profit from a special purpose trust to be received by a corporation, the phrase "amount listed in item (i)" in Article 23(1) of the said Act shall be deemed to be replaced with "amount listed in item (i)... and the amount of distribution of profit prescribed in Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) from the special purpose trust listed in Article 2(xxix)-2(e) (Definitions)", and the phrase "amount listed in item (iii) of the said Article" in Article 93(2)(ii) of the said Act shall be deemed to be replaced with "amount listed in item (iii) of the said Article and the amount of distribution of profit prescribed in Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) from the special purpose trust listed in Article 2(xxix)-2(e) (Definitions)". 例文帳に追加

５　法人が受ける特定目的信託の利益の分配の額に係る法人税法第二十三条及び第九十三条の規定の適用については、同法第二十三条第一項中「掲げるもの」とあるのは「掲げるもの及び第二条第二十九号の二ホ（定義）に掲げる特定目的信託の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）に規定する利益の分配の額」と、同法第九十三条第二項第二号中「該当するもの」とあるのは「該当するもの及び第二条第二十九号の二ホ（定義）に掲げる特定目的信託の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）に規定する利益の分配の額」とする。 - 日本法令外国語訳データベースシステム

(5) With regard to the application of the provisions of Article 23 and Article 93 of the Corporation Tax Act to the amount of distribution of profit from a special investment trust (limited to a special investment trust that satisfies the requirements listed in paragraph (1)(i)(b) and (c)) to be received by a corporation, the phrase "amount listed in item (i)" in Article 23(1) of the said Act shall be deemed to be replaced with "amount listed in item (i)... and the amount of distribution of profit prescribed in Article 68-3-3(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Investment Trusts) from the special investment trust prescribed in paragraph (5) of the said Article", and the phrase "amount listed in item (iii) of the said Article" in Article 93(2)(ii) of the said Act shall be deemed to be replaced with "amount listed in item (iii) of the said Article and the amount of distribution of profit prescribed in Article 68-3-3(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Investment Trusts) from the special investment trust prescribed in paragraph (5) of the said Article". 例文帳に追加

５　法人が受ける特定投資信託（第一項第一号ロ及びハに掲げる要件を満たすものに限る。）の収益の分配の額に係る法人税法第二十三条及び第九十三条の規定の適用については、同法第二十三条第一項中「掲げるもの」とあるのは「掲げるもの及び租税特別措置法第六十八条の三の三第五項（特定投資信託に係る受託法人の課税の特例）に規定する特定投資信託の同条第一項に規定する収益の分配の額」と、同法第九十三条第二項第二号中「該当するもの」とあるのは「該当するもの及び租税特別措置法第六十八条の三の三第五項（特定投資信託に係る受託法人の課税の特例）に規定する特定投資信託の同条第一項に規定する収益の分配の額」とする。 - 日本法令外国語訳データベースシステム

(24) With respect to the application of the provisions of Article 155-8 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-89(1) of the Act apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 155-8(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-113(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article))." 例文帳に追加

２４　法第六十八条の八十九第一項の規定の適用がある場合における法人税法施行令第百五十五条の八の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十八条の八十九第一項（連結法人の国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十八条の八十九第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令第三十九条の百十三第一項第一号（連結法人の国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」とする。 - 日本法令外国語訳データベースシステム

(2) In the case that the provision of the preceding paragraph shall apply, necessary matters concerning the application of the special provisions of the proviso of Article 4-2 and Article 4-3 of the Act on Special Measures concerning Taxation (Act No. 26 of 1957) and other provisions of that paragraph shall be specified by a Cabinet Order. 例文帳に追加

２　前項の規定の適用がある場合における租税特別措置法（昭和三十二年法律第二十六号）第四条の二及び第四条の三の規定の特例その他同項の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

In the FY2002 tax reform, the government will introduce a consolidated taxation system and, as measures for SMEs, relax special additional tax on retained earnings of family (closely-held) corporations and reduce the taxable value of non-quoted stocks in calculating inheritance tax.例文帳に追加

平成十四年度税制改正においては、連結納税制度を創設するとともに、中小企業関係税制として、同族会社の留保金課税の軽減及び取引相場のない株式等について相続税の軽減措置等を講じることとしております。 - 財務省

To vitalize the economy, we specified in the Program that we will powerfully promote deregulation measures that will contribute to employment creation as well as review taxation on securities and further accelerate the final disposal of non-performing loans as part of the structural reform of the securities markets and the financial system.例文帳に追加

同プログラムにおいては、経済活性化を図るため、雇用創出にも資する規制改革等を強力に推進するとともに、証券市場・金融システムの構造改革の一環として、証券税制の見直し、不良債権処理の強化等の施策を講じることとしております。 - 財務省

(ii) Where the person who receives payment of remuneration for the provision of the services of entertainers, etc. is a nonresident, with regard to the application of the provisions of Article 172 and Article 214 of the Income Tax Act to the said nonresident: in Article 172(1) of the said Act, the phrase "Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations)" shall be deemed to be replaced with "Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations) or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)," and the phrase "Part IV, Chapter V" shall be deemed to be replaced with "Part IV, Chapter V or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation"; in Article 214(1), the phrase "Article 212(1) (Withholding Liability)" shall be deemed to be replaced with "Article 212(1) (Withholding Liability) and the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)." 例文帳に追加

二　芸能人等の役務提供報酬の支払を受ける者が非居住者である場合における当該非居住者に対する所得税法第百七十二条及び第二百十四条の規定の適用については、同法第百七十二条第一項中「源泉徴収）」とあるのは「源泉徴収）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「次編第五章の」とあるのは「次編第五章又は租税特別措置法第四十二条第一項の」と、同法第二百十四条第一項中「源泉徴収義務）」とあるのは「源泉徴収義務）及び租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」とする。 - 日本法令外国語訳データベースシステム

(3) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act, the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto. In this case, where the person who is to receive interest receivable on general foreign-issued company bonds prescribed in paragraph (1) is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation, the phrase "or prize money" in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act shall be deemed to be replaced with "or prize money... or interest receivable on general foreign-issued company bonds prescribed in Article 6(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Interest on Foreign-issued Company Bonds, etc.)," and the phrase "the said Act" in these clauses shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation." 例文帳に追加

３　前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、第一項に規定する一般民間国外債につき支払を受けるべき利子の支払を受けるべき者が内国法人であるときは、当該内国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第六条第一項（民間国外債等の利子の課税の特例）に規定する一般民間国外債につき支払を受けるべき利子」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。 - 日本法令外国語訳データベースシステム

(15) With respect to the application of Article 155-16 of the Order for Enforcement of the Corporation Tax Act where the provisions of Article 68-88(3) of the Act shall apply, the term "Article 81-6(1) or (2) (Calculation of the Amount of Contributions Expended by Consolidated Corporations to be Excluded from Deductible Expenses) of the Act" in the said Article shall be deemed to be replaced with "Article 81-6(1) or (2) (Calculation of the Amount of Contributions Expended by Consolidated Corporations to be Excluded from Deductible Expenses) of the Act or Article 68-88(3) (Special Provisions for Taxation on Transactions of Consolidated Corporations with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation;" and the term "Article 81-6(2) of the Act" in item (ii) of the said Article shall be deemed to be replaced with "Article 81-6(2) of the Act or Article 68-88(3) of the Act on Special Measures Concerning Taxation." 例文帳に追加

１５　法第六十八条の八十八第三項の規定の適用がある場合における法人税法施行令第百五十五条の十六の規定の適用については、同条中「第八十一条の六第一項又は第二項（連結法人の寄附金の損金不算入額の計算）」とあるのは「第八十一条の六第一項若しくは第二項（連結法人の寄附金の損金不算入額の計算）又は租税特別措置法第六十八条の八十八第三項（連結法人の国外関連者との取引に係る課税の特例）」と、同条第二号中「第八十一条の六第二項」とあるのは「第八十一条の六第二項又は租税特別措置法第六十八条の八十八第三項」とする。 - 日本法令外国語訳データベースシステム

(4) The provisions of Article 47 and Article 48 of the Act on General Rules for National Taxes shall apply mutatis mutandis where a grace of tax payment is granted or is not granted. In this case, the phrase "paragraph (1) to paragraph (3) or paragraph (7) of the preceding Article" in Article 47(2) of the said Act shall be deemed to be replaced with "Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)." 例文帳に追加

４　国税通則法第四十七条及び第四十八条の規定は、納税の猶予をする場合又は納税の猶予を認めない場合について準用する。この場合において、同法第四十七条第二項中「前条第一項から第三項まで又は第七項」とあるのは、「租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(4) The provisions of Article 47 and Article 48 of the Act on General Rules for National Taxes shall apply mutatis mutandis where a grace of tax payment is granted or is not granted. In this case, the phrase "paragraph (1) to paragraph (3) or paragraph (7) of the preceding Article" in Article 47(2) of the said Act shall be deemed to be replaced with "Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)." 例文帳に追加

４　国税通則法第四十七条及び第四十八条の規定は、納税の猶予をする場合又は納税の猶予を認めない場合について準用する。この場合において、同法第四十七条第二項中「前条第一項から第三項まで又は第七項」とあるのは、「租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(4) With respect to the application of the provisions of Article 23(1) of the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962), regarding the corporation tax for which a grace of tax payment has been received pursuant to the provisions of Article 66-4-2(1) of the Act, the term "or national tax" in Article 23(1) of the said Order shall be deemed to be replaced with "(including a grace of tax payment under the provisions of Article 66-4-2(1) (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation) or national tax." 例文帳に追加

４　法第六十六条の四の二第一項の規定による納税の猶予を受けた法人税についての国税通則法施行令（昭和三十七年政令第百三十五号）第二十三条第一項の規定の適用については、同項中「納税の猶予又は」とあるのは、「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」とする。 - 日本法令外国語訳データベースシステム

(4) With respect to the application of the provisions of Article 23(1) of the Order for Enforcement of the Act on General Rules for National Taxes, regarding the corporation tax for which a grace of tax payment has been received pursuant to the provisions of Article 68-88-2(1) of the Act, the term "or national tax" in Article 23(1) of the said Order shall be deemed to be replaced with "(including a grace of tax payment under the provisions of Article 68-88-2(1) (Grace of Tax Payment under the Special Provisions for Taxation on Transactions of Consolidated Corporations with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation) or national tax." 例文帳に追加

４　法第六十八条の八十八の二第一項の規定による納税の猶予を受けた法人税についての国税通則法施行令第二十三条第一項の規定の適用については、同項中「納税の猶予又は」とあるのは、「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」とする。 - 日本法令外国語訳データベースシステム