「SOURCE OF INCOME」に関連した英語例文の一覧と使い方(6ページ目) - Weblio英語例文検索

A CPU 15 executes processing of sending a searching packet toward the network device if a new network device is connected; processing of setting the Income table on the basis of response from the searching packet; and processing of referring to the address table 13 to decide an output port when a reception packet is inputted in which the transmission source address and the destination address are set, and outputting the reception packet from the output port.例文帳に追加

ＣＰＵ１５は、ネットワーク機器が新たに接続されたらそのネットワーク機器に向けて探査パケットを送出する処理と、探査パケットからの応答に基づいてＩｎｃｏｍｉｎｇテーブルを設定する処理と、発信元アドレス及び宛て先アドレスが設定された受信パケットが入力した場合に、アドレステーブル１３を参照して出力ポートを決定し、その受信パケットをその出力ポートから送出する処理と、を実行する。 - 特許庁

(8) The provisions of paragraph (1), paragraph (2), paragraph (4) and the preceding two paragraphs shall apply mutatis mutandis where the trust corporation prescribed in Article 4-7 of the Corporation Tax Act for a special purpose trust (limited to a trust corporation that shall be deemed to be a foreign corporation pursuant to the provision of Article 4-7(ii) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act, which falls under any of the categories of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act), pursuant to the provision of Article 142 of the said Act, calculates the amount of income categorized as domestic source income prescribed in Article 141 of the said Act in accordance with the provisions of the said Act. In this case, the phrase "Any amount ...from a special purpose trust..., which pertains to the business year" in paragraph (1) shall be deemed to be replaced with "Any amount ...from a special purpose trust..., which pertains to a business conducted in Japan and also pertains to the business year", and the phrase "Article 23(1) of the Corporation Tax Act" shall be deemed to be replaced with "Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the Corporation Tax Act, calculation is made in accordance with the provision of Article 23(1) of the said Act". 例文帳に追加

８　第一項、第二項、第四項及び前二項の規定は、特定目的信託に係る法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第二号の規定により外国法人としてこの法律の規定を適用するもので、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に該当するものに限る。）が、同法第百四十二条の規定により同法第百四十一条に規定する国内源泉所得に係る所得につき同法の規定に準じて計算する場合について準用する。この場合において、第一項中「で当該特定目的信託」とあるのは「のうち国内において行う事業に係るもので当該特定目的信託」と、第二項中「法人税法第二十三条第一項」とあるのは「法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項」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

(8) The provisions of paragraph (1), paragraph (2), paragraph (4) and the preceding two paragraphs shall apply mutatis mutandis where the trust corporation prescribed in Article 4-7 of the Corporation Tax Act for a special investment trust (limited to a trust corporation that shall be deemed to be a foreign corporation pursuant to the provision of Article 4-7(ii) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act, which falls under any of the categories of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act), pursuant to the provision of Article 142 of the said Act, calculates the amount of income categorized as domestic source income prescribed in Article 141 of the said Act in accordance with the provisions of the said Act. In this case, the phrase "Any amount ...from a special investment trust..., which pertains to the business year" in paragraph (1) shall be deemed to be replaced with "Any amount ...from a special investment trust..., which pertains to a business conducted in Japan and also pertains to the business year", and the phrase "Article 23(1) of the Corporation Tax Act" shall be deemed to be replaced with "Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the Corporation Tax Act, calculation is made in accordance with the provision of Article 23(1) of the said Act". 例文帳に追加

８　第一項、第二項、第四項及び前二項の規定は、特定投資信託に係る法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第二号の規定により外国法人としてこの法律の規定を適用するもので、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に該当するものに限る。）が、同法第百四十二条の規定により同法第百四十一条に規定する国内源泉所得に係る所得につき同法の規定に準じて計算する場合について準用する。この場合において、第一項中「で当該特定投資信託」とあるのは「のうち国内において行う事業に係るもので当該特定投資信託」と、第二項中「法人税法第二十三条第一項」とあるのは「法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項」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

Where the provisions of subparagraphs (f) or (g) of paragraph 2 or the provisions of paragraph 3 of this Article apply: (a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in the relevant subparagraph or paragraph for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions during the twelve month period preceding the date of payment of an item of income, profit or gain (or, in the case of dividends, the date on which entitlement to the dividends is determined); (b) for all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in subparagraphs (f) or (g) of paragraph 2 or in paragraph 3 of this Article for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions on at least half the days of the taxable year or chargeable period. 例文帳に追加

２(f)若しくは(g)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(f)若しくは(g)又は３に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる課税年度又は賦課年度の総日数の半数以上の日において２(f)若しくは(g)又は３に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。 - 財務省

Where the provisions of clause (i) of subparagraph (f) of paragraph 1 apply: (i) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that clause for a taxable year in which the payment is made if such resident satisfies those conditions during the part of that taxable year which precedes the date of payment of the item of income (or, in the case of dividends, the date on which entitlement to the dividends is determined) and, unless that date is the last day of that taxable year, during the whole of the preceding taxable year; and (ii) in all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in that clause for a taxable year in which the payment is made if such resident satisfies those conditions on at least half the days of the taxable year. 例文帳に追加

１(f)(i)の規定を適用する場合には、次に定めるところによる。(i)源泉徴収による課税については、一方の締約国の居住者が、その所得の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）が課税年度終了の日である場合には当該課税年度を通じて、当該支払が行われる日が課税年度終了の日以外の日である場合には当該課税年度中の当該支払が行われる日に先立つ期間及び当該課税年度の直前の課税年度を通じて、１(f)(i)に規定する要件を満たしているときに、当該居住者は当該支払が行われる課税年度について当該要件を満たすものとする。(ii)その他のすべての場合については、一方の締約国の居住者は、その所得の支払が行われる課税年度の総日数の半数以上の日において１(f)(i)に規定する要件を満たしているときに、当該支払が行われる課税年度について当該要件を満たすものとする。 - 財務省

Where the provisions of clause (ii) of subparagraph (c) of paragraph 1 apply in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that clause for a taxable year in which the payment is made if such resident satisfies those conditions during the part of that taxable year which precedes the date of payment of the item of income (or, in the case of dividends, the date on which entitlement to the dividends is determined) and, unless that date is the last day of that taxable year, during the whole of the preceding taxable year. 例文帳に追加

源泉徴収による課税について１(c)(ii)の規定を適用する場合には、一方の締約国の居住者が、その所得の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）が課税年度終了の日である場合には当該課税年度を通じて、当該支払が行われる日が課税年度終了の日以外の日である場合には当該課税年度中の当該支払が行われる日に先立つ期間及び当該課税年度の直前の課税年度を通じて、１(c)(ii)に規定する要件を満たしているときに、当該居住者は当該支払が行われる課税年度について当該要件を満たすものとする。 - 財務省

Where the provisions of subparagraph (f) of paragraph 2 or paragraph 3 apply: (a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the payment of an item of income is made if such resident satisfies those conditions during the twelve month period preceding the date of the payment or, in case of dividends, the date on which entitlement to the dividends is determined; (b) in all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the payment is made if such resident satisfies those conditions on at least half the days of the taxable year. 例文帳に追加

２(f)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(f)又は３に規定する要件を満たしているときは、当該支払が行われる課税年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得の支払が行われる課税年度の総日数の半数以上の日において２(f)又は３に規定する要件を満たしているときは、当該支払が行われる課税年度について当該要件を満たすものとする。 - 財務省

Article 27 (1) With respect to the place for tax payment of income tax to be collected, pursuant to the provisions of Article 42(1) of the Act, for the payment of the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42(1) of the Act (referred to as a "tax-exempt entertainment corporation, etc." in paragraph (3)) to entertainers, etc. for their provision of services, the term "shall be the place prescribed in the said items" in Article 55 of the Order for Enforcement of the Income Tax Act shall be deemed to be replaced with "shall be the place prescribed in the said items (with respect to the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42(1) (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (hereinafter referred to as a "tax-exempt entertainment corporation, etc." in this Article), outside Japan, to entertainers, etc. listed in the items of the said paragraph for their provision of services out of consideration for the provision of the services of entertainers, etc. prescribed in the said paragraph (hereinafter referred to as the "consideration for the provision of the services of entertainers, etc." in this Article), the location of an office, business office or any other place equivalent thereto located in Japan of a person who pays the consideration for the provision of the services of entertainers, etc. of the said entertainers, etc. to the said tax-exempt entertainment corporation, etc. (where such person falls under the category of a tax-exempt entertainment corporation, etc., a person who pays the consideration for the provision of the services of entertainers, etc. to the said person) (where there are two or more locations, the principal location))." 例文帳に追加

第二十七条　法第四十二条第一項に規定する芸能人等の役務提供報酬の支払をする同項に規定する免税芸能法人等（第三項において「免税芸能法人等」という。）のその支払につき同条第一項の規定により徴収をすべき所得税の納税地については、所得税法施行令第五十五条中「場所とする」とあるのは、「場所（租税特別措置法（昭和三十二年法律第二十六号）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）に規定する免税芸能法人等（以下この条において「免税芸能法人等」という。）が国外において同項に規定する芸能人等の役務提供に係る対価（以下この条において「芸能人等の役務提供に係る対価」という。）のうちから同項各号に掲げる者に支払う同項に規定する芸能人等の役務提供報酬については、当該免税芸能法人等に対し当該芸能人等の役務提供に係る対価の支払をする者（その者が免税芸能法人等に該当する場合には、その者に対して芸能人等の役務提供に係る対価の支払をする者）の国内にある事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地））とする」とする。 - 日本法令外国語訳データベースシステム

Article 283 (1) The interest specified by a Cabinet Order prescribed in Article 161(vi) (Domestic Source Income) of the Act shall be the interest on the following claims for which the period between the day of their occurrence and the day on which the obligation shall be performed (for claims for which such period is scheduled to be extended substantially by the renewal of the period or in other ways (hereinafter referred to as the "renewal, etc. of the period" in this paragraph), the said extended period; hereinafter referred to as the "performance period" in this paragraph) does not exceed six months (including claims during the original performance period before the renewal, etc. of the period in the case where the performance period of the claims, whose original performance period at the time of coming into effect did not exceed six months, has come to exceed six months by the renewal, etc. of the period): 例文帳に追加

第二百八十三条　法第百六十一条第六号（国内源泉所得）に規定する政令で定める利子は、次に掲げる債権のうち、その発生の日からその債務を履行すべき日までの期間（期間の更新その他の方法（以下この項において「期間の更新等」という。）により当該期間が実質的に延長されることが予定されているものについては、その延長された当該期間。以下この項において「履行期間」という。）が六月をこえないもの（その成立の際の履行期間が六月をこえなかつた当該債権について期間の更新等によりその履行期間が六月をこえることとなる場合のその期間の更新等が行なわれる前の履行期間における当該債権を含む。）の利子とする。 - 日本法令外国語訳データベースシステム

Article 180 (1) The interest specified by a Cabinet Order prescribed in Article 138(vi) (Domestic Source Income) of the Act shall be the interest on the following claims for which the period between the day of their occurrence and the day on which the obligation shall be performed (for claims for which such period is scheduled to be extended substantially by the renewal of the period or in any other ways (hereinafter referred to as the "renewal, etc. of the period" in this paragraph), the said extended period; hereinafter referred to as the "performance period" in this paragraph) does not exceed six months (including claims during the original performance period before the renewal, etc. of the period in the case where the performance period of the claims, whose original performance period at the time of coming into effect did not exceed six months, has come to exceed six months by the renewal, etc. of the period): 例文帳に追加

第百八十条　法第百三十八条第六号（国内源泉所得）に規定する政令で定める利子は、次に掲げる債権のうち、その発生の日からその債務を履行すべき日までの期間（期間の更新その他の方法（以下この項において「期間の更新等」という。）により当該期間が実質的に延長されることが予定されているものについては、その延長された当該期間。以下この項において「履行期間」という。）が六月をこえないもの（その成立の際の履行期間が六月をこえなかつた当該債権について期間の更新等によりその履行期間が六月をこえることとなる場合のその期間の更新等が行なわれる前の履行期間における当該債権を含む。）の利子とする。 - 日本法令外国語訳データベースシステム

Article 27 (1) With respect to the place for tax payment of income tax to be collected, pursuant to the provisions of Article 42, paragraph (1) of the Act, for the payment of the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42, paragraph (1) of the Act (referred to as a "tax-exempt entertainment corporation, etc." in paragraph (3)) to entertainers, etc. for their provision of services, the term "shall be the place prescribed in said items" in Article 55 of the Order for Enforcement of the Income Tax Act shall be deemed to be replaced with "shall be the place prescribed in said items (with respect to the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42, paragraph (1) (Special Provisions on Withholding at Source for Remuneration, etc. Paid by a Tax-Exempt Entertainment Corporation, etc. to Entertainers, etc. for Their Provision of Services) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a "tax-exempt entertainment corporation, etc." in this Article), outside Japan, to entertainers, etc. listed in the items of said paragraph for their provision of services out of consideration for the provision of the services of entertainers, etc. prescribed in said paragraph (hereinafter referred to as the "consideration for the provision of the services of entertainers, etc." in this Article), the location of an office, business office or any other place equivalent thereto located in Japan of a person who pays the consideration for the provision of the services of entertainers, etc. of said entertainers, etc. to said tax-exempt entertainment corporation, etc. (where such person falls under the category of a tax-exempt entertainment corporation, etc., a person who pays the consideration for the provision of the services of entertainers, etc. to said person) (where there are two or more locations, the principal location))." 例文帳に追加

第二十七条　法第四十二条第一項に規定する芸能人等の役務提供報酬の支払をする同項に規定する免税芸能法人等（第三項において「免税芸能法人等」という。）のその支払につき同条第一項の規定により徴収をすべき所得税の納税地については、所得税法施行令第五十五条中「場所とする」とあるのは、「場所（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）に規定する免税芸能法人等（以下この条において「免税芸能法人等」という。）が国外において同項に規定する芸能人等の役務提供に係る対価（以下この条において「芸能人等の役務提供に係る対価」という。）のうちから同項各号に掲げる者に支払う同項に規定する芸能人等の役務提供報酬については、当該免税芸能法人等に対し当該芸能人等の役務提供に係る対価の支払をする者（その者が免税芸能法人等に該当する場合には、その者に対して芸能人等の役務提供に係る対価の支払をする者）の国内にある事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地））とする」とする。 - 日本法令外国語訳データベースシステム

Business year that includes the day on which an ordinary corporation that falls within the scope of foreign corporations listed in Article 141(i) to (iii) (Tax Base of Corporation Tax in the case of Foreign Corporations) has fallen under any of the categories of foreign corporations listed in these items, the business year that includes the day on which an ordinary corporation which falls under the category of foreign corporation listed in Article 141(iv) has commenced a personal services business in Japan, or the business year that includes the day on which such ordinary corporation has earned domestic source income listed in Article 141(iv) other than the consideration listed in Article 138(ii) (Consideration for the Business of Providing Personal Services) 例文帳に追加

第百四十一条第一号から第三号まで（外国法人に係る法人税の課税標準）に掲げる外国法人に該当する普通法人のこれらの号に掲げる外国法人のいずれかに該当することとなつた日の属する事業年度又は同条第四号に掲げる外国法人に該当する普通法人の人的役務提供事業を国内において開始した日の属する事業年度若しくは当該普通法人の同号に掲げる国内源泉所得で第百三十八条第二号（人的役務の提供事業に係る対価）に掲げる対価以外のものを有することとなつた日の属する事業年度 - 日本法令外国語訳データベースシステム

Article 172 (1) Where a nonresident prescribed in Article 169 (Tax Base) receives payment of pay or remuneration listed in Article 161(viii)(a) or (c) (Pay, etc. Arising from Work Carried out in Japan), and the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations) do not apply to the said pay or remuneration, the nonresident shall, except where he/she may file a return form pursuant to the provision of the next Article, file a return form to the district director no later than March 15 of the year following the relevant year (in the case where the nonresident ceases to have his/her residence in Japan before that date, no later than the day on which he/she ceases to have residence), stating the following matters: 例文帳に追加

第百七十二条　第百六十九条（課税標準）に規定する非居住者が第百六十一条第八号イ又はハ（国内において行う勤務に基因する給与等）に掲げる給与又は報酬の支払を受ける場合において、当該給与又は報酬について次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受けないときは、その者は、次条の規定による申告書を提出することができる場合を除き、その年の翌年三月十五日（同日前に国内に居所を有しないこととなる場合には、その有しないこととなる日）までに、税務署長に対し、次に掲げる事項を記載した申告書を提出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 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