「Tax Measures」に関連した英語例文の一覧と使い方(5ページ目) - Weblio英語例文検索

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

I would like to ask you another question about tax breaks for securities investment. For now, there are three major proposals that have been made public: one from LDP Secretary-General Aso, one from the LDP's joint committee and one from the Japan Securities Dealers Association. Either of them would inevitably make the tax system very complicated, by making an addition to the existing measures adopted by the FSA on a provisional basis or by dividing taxpayers into age groups. It may be argued that from the viewpoint of simplifying the tax system or promoting a shift "from savings to investment," it would not be appropriate to consider introducing tax breaks as an economic stimulus measure. Could you tell me more about what kind of proposal will be made by the FSA? 例文帳に追加

証券優遇税制の関連で追加したいのですが、今のところ、幹事長が出されたものと、自民党の合同部会が出したもの、更に、日証協（日本証券業協会）が表面化させたもの、の3案が主なところではオープンになっていると思うのですが、それらはいずれをみても、既存の、金融庁が去年まとめたような形のものに更に上乗せしたり、年齢で分けたりと、税制としては非常に複雑なものにならざるを得ないと思うのですが、税制の簡素化であったり、あるいは、そもそも「貯蓄から投資へ」ということを考えると、景気対策で証券優遇（税制）を考えるべきではないという考え方もあると思うのですが、金融庁としてどういう方向を目指されていくのか、どういう方向で案を出すよう指示されるのか、もう少し教えていただけないでしょうか。 - 金融庁

(b) The amount of income calculated by dividing other income, notwithstanding the provision of Article 22 of the Income Tax Act, pursuant to the provision of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) out of the amount of various income (excluding the amount of retirement income (this refers to the amount of retirement income provided for in paragraph 2 of Article 30 of the Income Tax Act) and the amount of timber income (this refers to the amount of the timber income provided for in paragraph 3 of Article 32 of the same Act)). 例文帳に追加

ロ　各種所得の金額（退職所得の金額（所得税法第三十条第二項に規定する退職所得の金額をいう。）及び山林所得の金額（同法第三十二条第三項に規定する山林所得の金額をいう。）を除く。）のうち、租税特別措置法（昭和三十二年法律第二十六号）の規定により、所得税法第二十二条の規定にかかわらず、他の所得と区分して計算される所得の金額 - 日本法令外国語訳データベースシステム

(vii) Any person who has been subjected to exclusion from membership in a bar association, deletion of registration as a certified public accountant, or prohibition of business as a tax accountant through disciplinary action pursuant to provisions of the Attorney Act (Act No. 205 of 1949) or the Act on Special Measures concerning the Handling of Legal Services by Foreign Lawyers (Act No. 66 of 1986), the Certified Public Accountancy Act (Act No. 103 of 1948) or the Tax Accountant Act (Act No. 237 of 1951), and has not yet passed three years from the date of such a disposition; 例文帳に追加

七　弁護士法（昭和二十四年法律第二百五号）若しくは外国弁護士による法律事務の取扱いに関する特別措置法（昭和六十一年法律第六十六号）、公認会計士法（昭和二十三年法律第百三号）又は税理士法（昭和二十六年法律第二百三十七号）の規定による懲戒処分により、弁護士会からの除名、公認会計士の登録の抹消又は税理士の業務の禁止の処分を受けた者でこれらの処分の日から三年を経過しないもの - 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

The data showed that as of the end of fiscal 2007, funds were flowing from stocks and other risk assets to government bonds and deposits, which may be an inevitable trend given the stock market downturn. How do you view this situation? Do you have any plans to promote a flow of funds from savings to investments, such as tax measures, as you consider requests for tax system revisions this autumn? 例文帳に追加

2007年度末、株式等リスク資産から、国債であるとか預金の方へ資金がシフトしているという状況が示されたわけですけれども、株安が進んだということでやむを得ないという面もあるのですが、こうした状況について大臣はどのように思われるのかということと、今後、秋に向けて税制改正要望等もあるわけですけれども、何か「貯蓄から投資へ」とう流れを加速するための何か手当てを、例えば税制面でというように何か考えることがあれば、お聞かせ願いたいと思います。 - 金融庁

Meanwhile, when the LDP adopted measures to enable elderly people to remain healthy and continue working, Mr. Yosano, who is now the minister for economic and fiscal policy, proposed that a tax-free treatment, rather than the reduced tax rate of 10%, should be applied to the investment income of elderly people, if I remember correctly. We intend to reach a conclusion by the end of August after considering what measure will be the most effective and realistic with due consideration of a proposal like this. 例文帳に追加

それから、今、与謝野大臣は経済財政担当大臣でありますが、党によりまして「健康現役社会」のとりまとめを行った時は、確か、私の記憶が確かでしたら、軽減税率10%につきまして、高齢者につきましては10%ではなくて非課税という案も出されているようでありまして、そういったことも含めて、どういった案が一番効果があり、また、現実的なのか、こういうことも含めて8月末までに取りまとめを行っていきたいと思っております。 - 金融庁

We welcome the progress made by FATF in identifying and monitoring high-risk jurisdictions with strategic Anti-Money Laundering/Counter- Terrorist Financing (AML/CFT) deficiencies, using AML/CFT tools in the fight against corruption,improving transparency of corporate vehicles and increasing cooperation against tax crimes,addressing the risks posed by tax havens, as well as in increasing the reach and the effectiveness of AML/CFT measures by also considering financial inclusion efforts. 例文帳に追加

我々は，戦略的なマネーロンダリング・テロ資金供与対策（AML／CFT）上の不備を有する高リスク国・地域の特定と監視，腐敗対策におけるAML／CFTのツールの活用，法人格を有する事業体の透明性の向上と租税犯罪に対する協力の増進，租税回避地によってもたらされるリスクへの対処，そして金融包摂の努力も考慮したAML／CFT措置の対象及び実効性の増大に係る，FATFによる進ちょくを歓迎する。 - 財務省

As start-ups in which angel investments are made are challenge businesses that face higher risks, the majority of them fail. Few of the failed companies, especially smaller ones, are liquidated through legal proceedings. Most of them, instead, are left as “zombies.” In the United States, the tax code allows taxpayers to regard investment in such companies as deductible expense in relatively simple ways, by, for instance, declaring it on a tax return. Japan should consider whether and/or how to introduce some measures to allow such equity to be deductible. 例文帳に追加

エンジェル投資の対象となるベンチャー企業の営む事業は事業リスクの高いビジネスであるから、その大半は成功しない。他方、ビジネスに失敗をしても、特に小規模企業の場合、法的整理を行うケースは少数であり、多くは「リビング・デッド」（死に体）の状態に陥ることが多い。米国においては、「リビング・デッド」の状態であっても、投資家の申告等により税法上比較的簡便に損失計上が可能となっている。日本においても、「リビング・デッド」となった株式の損失計上について何らかの検討をする必要がある。 - 経済産業省

Article 251 The government shall, in order to enable local governments to execute their affairs and services voluntarily and independently, examine how to secure adequate sources of local tax revenue based on the sharing of roles between the national government and local governments taking into account the prevailing economic trends, and take the necessary measures based on the examination results. 例文帳に追加

第二百五十一条　政府は、地方公共団体が事務及び事業を自主的かつ自立的に執行できるよう、国と地方公共団体との役割分担に応じた地方税財源の充実確保の方途について、経済情勢の推移等を勘案しつつ検討し、その結果に基づいて必要な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

Article 16 (1) In addition to supports provided in Articles 11-2 to 15 inclusive, in order to promote the implementation of Qualified Projects, the national government and local governments shall take the necessary legislative and tax measures in light of the Basic Policy and Implementation Policies, and offer Appointed Business Operators necessary financing and fiscal supports. 例文帳に追加

第十六条　第十一条の二から前条までに規定するもののほか、国及び地方公共団体は、特定事業の実施を促進するため、基本方針及び実施方針に照らして、必要な法制上及び税制上の措置を講ずるとともに、選定事業者に対し、必要な財政上及び金融上の支援を行うものとする。 - 日本法令外国語訳データベースシステム

Article 20 Where a local public entity specified by an Ordinance of the Ministry of Internal Affairs and Communications has, pursuant to the provision of Article 6 of the Local Tax Act (Act No. 226 of 1950), exempted a business operator who has established facilities for a specified business specified by an Ordinance of the Ministry of Internal Affairs and Communications in an agreed cluster zone, in accordance with the approved plan for establishing new business facilities (limited to a business operator who conducts a business in designated cluster industries specified by an Ordinance of the Ministry of Internal Affairs and Communications) from paying real property acquisition tax for acquiring houses to be used for said facilities or the site thereof or fixed asset taxes for houses or structures to be used for said facilities or the site thereof, or has imposed unequal taxation related to such local taxes, and when these measures are found to fall under cases specified by an Ordinance of the Ministry of Internal Affairs and Communications, the base amount of income of said local public entity for each fiscal year under Article 14 of the Local Allocation Tax Act (Act No. 211 of 1950) shall be the amount obtained by deducting the partial amount of income decreases of said local public entity for said each fiscal year (for decreases due to those measures concerning fixed asset tax, limited to decreases for three years after the first fiscal year in which said measures were taken), calculated as specified by an Ordinance of the Ministry of Internal Affairs and Communications, from the original base amount of income under the same Article of said local public entity for each said fiscal year (where those measures are taken on or after the date specified by an Ordinance of the Ministry of Internal Affairs and Communications, for the fiscal year following each said fiscal year in which each of the income decreases occurred), notwithstanding the provision of the same Article. 例文帳に追加

第二十条　地方税法（昭和二十五年法律第二百二十六号）第六条の規定により、総務省令で定める地方公共団体が、承認企業立地計画に従って特定事業のための施設のうち総務省令で定めるものを同意集積区域内に設置した事業者（指定集積業種であって総務省令で定めるものに属する事業を行う者に限る。）について、当該施設の用に供する家屋若しくはその敷地である土地の取得に対する不動産取得税若しくは当該施設の用に供する家屋若しくは構築物若しくはこれらの敷地である土地に対する固定資産税を課さなかった場合又はこれらの地方税に係る不均一の課税をした場合において、これらの措置が総務省令で定める場合に該当するものと認められるときは、地方交付税法（昭和二十五年法律第二百十一号）第十四条の規定による当該地方公共団体の各年度における基準財政収入額は、同条の規定にかかわらず、当該地方公共団体の当該各年度分の減収額（固定資産税に関するこれらの措置による減収額にあっては、これらの措置がされた最初の年度以降三箇年度におけるものに限る。）のうち総務省令で定めるところにより算定した額を同条の規定による当該地方公共団体の当該各年度（これらの措置が総務省令で定める日以後において行われたときは、当該減収額について当該各年度の翌年度）における基準財政収入額となるべき額から控除した額とする。 - 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 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

In 1957 Junkichi ENATSU, the president of Kirishima Shuzo at that time proposed the name "Honkaku Shochu" at Kyushu old style shochu association and on December 10, 1971 it became possible to call and label it "Honkaku Shochu" because of the partial revision of "Act Concerning Liquor Business Associations and Measures for Securing Revenue from Liquor Tax" '(the Finance Ministry Law No. 11 in 1953). 例文帳に追加

これを危惧した江夏順吉（当時の霧島酒造社長）が1957年に九州旧式焼酎協議会において「本格焼酎」という呼称を提唱、1971年（昭和46年）12月10日に「酒税の保全及び酒類業組合等に関する法律施行規則」（昭和28年大蔵省令第11号）が一部改正され「本格しようちゆう」と呼称・表記することが可能となった。 - Wikipedia日英京都関連文書対訳コーパス

b. Whether it is specified as an investment policy for the relevant investment trust, under the investment trust contract provisions, that the ratio of the total value of specified real estate assets (as specified under Article 83-2(2)(i) of the act for special tax measures) to the total value of specified assets included in the trust assets of the said investment trust (hereinafter referred to as the specified real estate asset ratio in this paragraph (1)) should be 75% or higher. 例文帳に追加

ｂ．投資信託約款に投資信託の運用の方針として、特定不動産（租税特別措置法第83条の２第２項第１号に定める特定不動産をいう。）の価額の合計額の当該投資信託の信託財産のうち特定資産の価額の合計額に占める割合（以下この（１）において「特定不動産の割合」という。）を百分の七十五以上とする旨の記載があること。 - 金融庁

If I remember correctly, a tax revision proposal similar to a preferential treatment for elderly people was included among a set of measures worked out by the LDP's (Liberal Democratic Party's) study group regarding the plan to enable elderly people to remain healthy and continue working. 例文帳に追加

おそらくその原案というのは、自民党におきまして健康現役社会の調査会でありましたか、研究会でありましたかがございまして、当時、与謝野大臣が中心になりとりまとめられた様々な施策の中に、そういった形の高齢者優遇に近いような税制の改正というものが入っていたと思います。 - 金融庁

Could you tell me what you think of the election of Mr. Aso as new president of the LDP (Liberal Democratic Party)? Mr. Aso’s economic policy features aggressive fiscal stimulus and preferential tax measures for securities investment. How do you assess his economic policy? 例文帳に追加

自民党の新総裁に麻生氏が選出されたのですが、この結果についてどのように捉えていらっしゃるかということについて伺いたいと思いますが、麻生氏の経済政策については積極財政路線と証券優遇税制が挙げられると思うのですけれども、これをどのように評価するのかということについて教えてください。 - 金融庁

In the current session of the Diet, the Bill on Special Provisions concerning Issuance of Public Bonds and Transfer of Funds from the Special Account for Fiscal Investment and Loan Program to Secure Necessary Financial Resources for Fiscal Management and the Bill for Partial Amendment of the Income Tax Act, etc., are already under deliberation. We also have submitted the Bill for Partial Amendment of the Customs Tariff Act, etc., and the Bill for Partial Amendment of the Act on Measures Associated with Membership of the International Monetary Fund and the International Bank for Reconstruction and Development. 例文帳に追加

本国会においては、既に「財政運営に必要な財源の確保を図るための公債の発行及び財政投融資特別会計からの繰入れの特例に関する法律案」及び「所得税法等の一部を改正する法律案」を御審議いただいているところであります。 - 金融庁

For the purposes of paragraph 1, the term “prejudicial or restrictive taxation measure”: (a) includes the denial of a deduction, credit or exemption, and the imposition of a tax, charge or levy, or special reporting requirements; and (b) does not include any generally applicable measures by a Contracting Party. 例文帳に追加

１の規定の適用上、(a)「不利益な又は制限的な租税に係る課税措置」には、所得控除、税額控除又は免税の否認、租税又は課徴金の賦課及び特別な報告に関する義務の賦課を含む。(b)「不利益な又は制限的な租税に係る課税措置」には、一方の締約者により一般的に適用される措置を含まない。 - 財務省

In order to effectuate the exchange of information as provided in paragraph 1, each Contracting State shall take necessary measures, including legislation, rule-making, or administrative arrangement, to ensure that its competent authority has sufficient powers under its domestic law to obtain information for the exchange of information regardless of whether that Contracting State may need such information for purposes of its own tax. 例文帳に追加

各締約国は、１に規定する情報の交換を実効あるものとするため、当該締約国が自らの課税のために必要とするか否かを問わず、当該締約国の権限のある当局に対し、当該情報の交換のために情報を入手する十分な権限を当該締約国の法令上付与することを確保するために必要な措置（立法、規則の制定及び行政上の措置を含む)を講ずる。 - 財務省

2. If the information in the possession of the competent authority of the Requested Party is not sufficient to enable it to comply with the request for information, the Requested Party shall use all relevant information gathering measures necessary to provide the Requesting Party with the information requested, notwithstanding that the Requested Party may not need such information for its own tax purposes.例文帳に追加

２被要請者は、その権限のある当局が保有する情報が情報提供の要請に応ずるために十分でない場合には、自己の課税目的のために必要でないときであっても、要請された情報を要請者に提供するために必要な全ての関連する情報収集のための措置をとる。 - 財務省

First, 11,733.5 billion yen is budgeted for Great East Japan Earthquake expenses - expenses for disaster relief, disposal of disaster waste, additional public works, disaster-related public financing programs, local allocation tax grants, the Great East Japan Earthquake Reconstruction grants, reconstruction from nuclear disaster, national disaster prevention , other measures, and compensation for extraordinary financing from the pension fund. 例文帳に追加

まず、東日本大震災関係経費として十一兆七千三百三十五億円を計上し、その内訳は、災害救助等関係経費、災害廃棄物処理事業費、公共事業等の追加、災害関連融資関係経費、地方交付税交付金、東日本大震災復興交付金、原子力災害復興関係経費、全国防災対策費、その他の東日本大震災関係経費、年金臨時財源の補てんとなっております。 - 財務省

At the same time, to cover the incremental budgetary costs associated with the increase in social security benefit payments and raising share of government's contribution to the national pension scheme, and measures to address the falling birth rate, Japan needs to secure stable revenue sources. To that end, we will make every effort with a view to achieving the fundamental and integrated tax reform, while giving due consideration to the idea that burden should be shared widely and equitably among people.例文帳に追加

それとともに、今後とも増加する社会保障給付や少子化への対応等について、国民が広く公平に負担を分かち合う観点に留意しつつ、基礎年金国庫負担割合の引上げのための財源を含め、安定的な財源を確保するため、抜本的・一体的な税制改革を推進いたします。 - 財務省

Examples include: tort reform in the United States; a reform agenda 2010 for labor market and the pension system in Germany; public sector reform and further steps in health care reform in France; pension reform in Italy; Basic Policy for Economic and Fiscal Management and Structural Reform 2003 in Japan; measures to improve skills and labor force productivity in the United Kingdom; and full implementation of the five year tax reduction plan announced in 2000 in Canada. 例文帳に追加

例としては、米国の司法改革、ドイツの労働市場及び年金制度についての改革アジェンダ２０１０、フランスの公的部門改革及び健康保険改革の更なる進捗、イタリアの年金改革、日本の経済財政運営と構造改革に関する基本方針２００３、英国の労働生産性の向上のための措置、カナダの２０００年に発表された５年間の減税計画の完全実施。 - 財務省

If the information in the possession of the competent authority of the Requested Party is not sufficient to enable it to comply with the request for information, the Requested Party shall use all relevant information gathering measures necessary to provide the Requesting Party with the information requested, notwithstanding that the Requested Party may not need such information for its own tax purposes 例文帳に追加

被要請者は、その権限のある当局が保有する情報が情報提供の要請に応ずるために十分でない場合には、自己の課税目的のために必要でないときであっても、要請された情報を要請者に提供するために必要な全ての関連する情報収集のための措置をとる。 - 財務省

In addition, whereas the WTO Agreement on Safeguards does not have any special provisions on the permissible extent to which tariffs may be increased, bilateral safeguard measures often provide for suspension of tariff reduction under the FTAs/EPAs or increase of the tariff rate up to the then most-favored-nation rate in respect of import duties (by lowering the tax rate of either the then most-favored-nation rate of import duties as of the time of the bilateral safeguard measure or as of the day before the agreement entered into force).例文帳に追加

また関税の引き上げ幅についても、セーフガード協定では特段の定めがないのに対して、二国間セーフガード措置ではFTA/EPAに基づく関税削減の停止、又は関税率を実行MFN 税率（二国間セーフガード措置をとる時点における実行MFN 税率又は協定発効の前日における実行MFN 税率のいずれか低い方の税率）まで引き上げることのみとされることが多い。 - 経済産業省

To this end, the Draft Law on the Promotion of Small and Medium Enterprises' Business Activities Utilizing Regional Industrial Resources (hereinafter referred to as the "SME Regional Resources Utilization Promotion Law") was submitted to the 166th ordinary session of the Diet, and efforts will be made with the ministries concerned to collaborate on various measures such as the budget compilation, low-interest lending via government affiliated financial institutions and tax reduction on capital investment.例文帳に追加

そのため、第166回通常国会に「中小企業による地域産業資源を活用した事業活動の促進に関する法律案」（以下「中小企業地域資源活用促進法」という。）を提出し、予算、政府系金融機関の低利融資や設備投資減税といった各般の施策を講じて、関係省とも連携しつつ取り組んでいく。 - 経済産業省

Major tasks in 2012 for the Chinese government include a wide range of measures: to increase income of low- and middle-income groups through change in the structure of income distribution(policies such as tax reduction) for enhanced purchasing power; to expand services concerning people's livelihoods such as care for the elderly, health care and insurance, culture, and tourism; and to encourage environment-conscious products.例文帳に追加

2012 年の政府の主要課題の中でも、所得分配の構造調整（減税政策等）を通じて中・低所得者の増収を図り購買力を高めることや、高齢者対策、医療・保険、文化、観光等の民生サービスの拡大、環境調和型商品の奨励など幅広い対策が予定されている。 - 経済産業省

In order to maintain vitality and secure employment in regional economies, support was provided under the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises (Act No. 33, 2008; referred to below as the Management Succession Facilitation Act) through special exemptions to the Civil Code, financial assistance, and tax measures, and comprehensive support was provided for SME business successions by, among other means, raising awareness of the business succession system. 例文帳に追加

さらに、地域経済の活力維持や雇用確保の観点から、中小企業における経営の承継の円滑化に関する法律（平成20 年法律第33 号、以下「経営承継円滑化法」という）に基づく支援（民法特例、金融支援、税制措置）及び事業承継制度の普及啓発等による中小企業の事業承継の総合的な支援を実施した。 - 経済産業省

In order to maintain vitality and secure employment in regional economies, support will continue to be provided under the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises (Act No. 33, 2008; referred to below as the Management Succession Facilitation Act) through special treatment under the Civil Code, financial assistance, and tax measures, and comprehensive support will be provided or SME business successions by, among other means, raising awareness of the business succession system. 例文帳に追加

さらに、地域経済の活力維持や雇用確保の観点から、中小企業における経営の承継の円滑化に関する法律（平成20 年法律第33 号、以下「経営承継円滑化法」という）に基づく支援（民法特例、金融支援、税制措置）及び事業承継制度の普及啓発等による中小企業の事業承継の総合的な支援を、引き続き実施していく。 - 経済産業省

The outline of revisions to the tax system in fiscal 2012 expands the taxation scheme to promote environment-related investment and creates a system allowing immediate depreciation of the following assets: photovoltaic and wind power generation system 5that have been approved under the Act on Special Measures Concerning Procurement of Renewable Energy Sourced Electricity by Electric Utilities and are of at least a certain capacity. 例文帳に追加

環境関連投資促進税制を拡充し、対象資産のうち太陽光発電設備及び風力発電設備を「電気事業者による再生可能エネルギー電気の調達に関する特別措置法」の認定設備で一定の規模以上のものに限定した上で、当該設備について即時償却を可能とする制度の創設を平成24 年度税制改正大綱に盛り込んだところである。 - 経済産業省

We have already taken measures to expand participation in the off-shore market by introducing Japan’s national bonds and derivative transactions. However, in order to further expand the market, the permanent exemption of withholding income tax on savings, and on interest from off-shore markets, which are currently exempted but with a time-limitation, is highly desired.例文帳に追加

既にオフショア市場においては我が国国債やデリバティブ取引の導入等により取引参加者の拡大を図っているが、更なる市場の拡大のために、現在では時限的に免除され、延長されているオフショア市場での預金、利子に関わる源泉所得税免除措置の恒久化等を望む声も大きい。 - 経済産業省

Responding to these problems has been a focal policy issue of the government since 2004, and based on tax revenues, which have been increasing at a greater pace than economic growth, measures are being taken, including the elimination of agricultural taxes, various cost burdens, and so forth which had been imposed on only farmers, and the enhancement of budgetary steps with regard to agricultural subsidies, education and health care for rural communities, and so on (Figure 1-3-59 through Figure 1-3-62).例文帳に追加

この問題への対応は、2004 年以降、政府の重点的政策課題となっており、経済成長を上回る勢いで増加している税収をベースとして、農民のみに課せられていた農業税や各種費用負担等の撤廃、農業補助金や農村教育・医療等に対する予算措置の充実などの施策が講じられている（第1-3-59表～第1-3-62図）。 - 経済産業省

In addition to these investment promotion measures, the investment environment for FDI into Japan is gradually being developed and improved through measures such as: (i) progress being made on various deregulations which had been barriers to entry until now; (ii) development of laws that contribute to the facilitation of business restructuring, such as amendments to the Commercial Code; (iii) improved transparency incorporate management by introducing consolidated and current value accounting systems; and (iv)cutting costs incurred by advancing into the Japanese market by the decline in land prices and office rents and reduction of corporate tax.例文帳に追加

これらの対日投資促進施策を含め、①これまで参入障壁とされてきた各種規制緩和・撤廃の進展、②商法改正等による事業再編の円滑化に資する法整備、③連結・時価会計制度導入による企業経営の透明性の向上、④地価、オフィス賃貸料の低下、法人税の引下げ等による対日進出コストの低下等によって、対日投資環境は徐々に整備・改善されてきている。 - 経済産業省

The OECD published a document titled "Trade and Structural Adjustment" in May 2005. In addition to presenting best practices of policy enforcement, it explains importance of the following key points: (1) basic political framework; (2) consistent and complementary structural adjustment across different policy areas; (3) more emphasis on adjustment measures including tax systems than on adjustment measures for individual sectors; (4) importance of efforts under the multilateral framework to achieve mutual interests of domestic structural reform and trade liberalization (Table 3-1-52).例文帳に追加

OECDが2005年５月にまとめた「貿易と構造調整」レポートでは、構造調整成功のための具体的政策のベスト・プラクティスを例示するとともに、①基本的な政策枠組み、②異なる政策分野の整合的・相互補完的実施、③個別セクター別施策よりも税制などの施策重点化、④国内改革の実施と貿易自由化の相互利益実現のための多角的枠組みでの努力の重要性を指摘している（第3-1-52表）。 - 経済産業省

The first two versions of the Guide to Support Measures for Small and Medium Enterprises, which provides an accessible introduction to the various financial, employment, and tax measures available to SMEs affected by the earthquake, was followed by a third version, which incorporates details of the funding allocated for purposes such as restoration and development of business facilities under the first fiscal 2011 supplementary budget. This had a total print run of 443,000. 400,000 leaflets summarizing enhancements to support under the first fiscal 2011 supplementary budget were also produced, and these were distributed to SME support providers and financial institutions in the affected areas and the rest of the country to bring them to the attention of SMEs in general. 例文帳に追加

被災した中小企業者向けの資金繰り、雇用、税制等の各種支援策を分かりやすくまとめた「中小企業向け支援策ガイドブック」をver1、ver2 に続き、事業用施設の復旧・整備支援等、平成23 年度1 次補正予算事業を盛り込んだver3（総印刷部数44 万3,000 部）と平成23 年度1 次補正予算で拡充・強化された支援内容を1枚にまとめたチラシ（40 万枚）を作成し、被災地域を始め全国の中小企業支援機関、金融機関等に配布し、広く中小企業者に周知した。 - 経済産業省

Action therefore continued to be taken to develop the environment to encourage SMEs to use IT, and measures including the following were implemented to raise productivity and enhance management: compilation of information on instances of best practice in IT management by SMEs and encouragement of adoption of such practices, development of conditions to encourage greater use of cloud computing, provision of loans for investment in IT by government-affiliated financial institutions, and tax measures to encourage investment in high-quality IT ensuring advanced information security. 例文帳に追加

よって、引き続き中小企業のIT利活用を促進するための環境整備を行い、生産性向上や経営の高度化を実現するため、中小企業が実践するIT 経営のベストプラクティス収集・普及事業、クラウドコンピューティングの利用促進に向けた環境整備、政府系金融機関の情報化投資融資制度及び高度な情報セキュリティの確保された質の高いIT 投資を促進するための税制上の措置等を講じた。 - 経済産業省

Meanwhile, efforts to address issues related to farmers and farm villages include 1) abolition of agriculture tax ahead of schedule, 2) measures to stabilize prices of material and equipment for farm production and maintain prices of agricultural produce, 3) promotion of hardware-related infrastructure in agricultural villages by expanding financial-support measures such as a safe drinking water project and a power network-building project for farm districts and 4) efforts to upgrade software-related agricultural infrastructure by totally exempting students in farm areas from payments of tuition and miscellaneous expenses for compulsory education in a phased manner, by expanding model districts eligible for medical services under a new farm-village joint medical program and by boosting agricultural subsidies from the Central Government and provincial governments.例文帳に追加

次に、農民・農村の課題の解決に向け、①農業税の前倒しでの廃止、②生産資材価格の安定、農産品価格水準の維持、③「飲料水安全プロジェクト」、「農村電力網プロジェクト」等の財政支援拡充による遅れた農村部のハード・インフラ整備の推進、④段階的な農村部における義務教育生徒の学費、雑費の全額免除の推進、「新農村合作医療制度」のモデル地区の拡充や中央・地方財政補助の引上げ等によるソフト・インフラの整備、等を進めることとしている。 - 経済産業省

Article 26-11 (1) The amount of income tax to be deducted from corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12(4) of the Act pursuant to the provisions of the said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of the said income tax (where the amount of the said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where the said discount bonds are national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in the said paragraph or other national government bonds specified by an Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national government bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for the said discount bonds, and where the said discount bonds are the said short-term national government bonds, etc., such issue price shall be the price specified by an Ordinance of the Ministry of Finance as equivalent to the said issue price for the said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13(1)(i) and (5)(ii)) from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of Article 41-12(3) of the Act, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the next Article from the amount of the income tax). In this case, the term "interest" in Article 140-2(1)(i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption"; the term "out of the number of months" in paragraph (2) of the said Article shall be deemed to be replaced with "out of the number of months (the number of days, where the said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12(9) of the Act on Special Measures Concerning Taxation; the same shall apply in the next paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1)(i)" in paragraph (3) of the said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1)(i)." 例文帳に追加

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額に、当該割引債の発行の際に法第四十一条の十二第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。 - 日本法令外国語訳データベースシステム

Article 41-12 (1) With respect to profit receivable by an individual from redemption of discount bonds issued on or after April 1, 1988, notwithstanding the provisions of Article 22, Article 89 and Article 165 of the Income Tax Act, income tax shall be imposed separately from his/her other income, by applying a tax rate of 18 percent (or 16 percent in the case of company bonds issued by a Trans-Tokyo Bay Highway constructor prescribed in Article 2(1) of the Act on Special Measures Concerning the Construction of the Trans-Tokyo Bay Highway (Act No. 45 of 1986) with the approval set forth in Article 10(1) of the said Act and bonds issued by the Organization for Promoting Urban Development prescribed in Article 3(1) of the Act on Special Measures Concerning the Promotion of Urban Development with the approval set forth in Article 8(3) of the said Act, which fall under the category of discount bonds (referred to in the next paragraph and paragraph (3) as "specified discount bonds") to such amount receivable. 例文帳に追加

第四十一条の十二　個人が昭和六十三年四月一日以後に発行された割引債について支払を受けるべき償還差益については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額に対し、百分の十八（東京湾横断道路の建設に関する特別措置法（昭和六十一年法律第四十五号）第二条第一項に規定する東京湾横断道路建設事業者が同法第十条第一項の認可を受けて発行する社債及び民間都市開発の推進に関する特別措置法第三条第一項に規定する民間都市開発推進機構が同法第八条第三項の認可を受けて発行する債券のうち、割引債に該当するもの（次項及び第三項において「特定割引債」という。）につき支払を受けるべき償還差益については、百分の十六）の税率を適用して所得税を課する。 - 日本法令外国語訳データベースシステム

(4) A Foreign Limited Partner represents and warrants that it is not treated as having a permanent establishment for the purpose of the tax laws of Japan for any reason other than its status as a Partner and that it would fall under the category of non-resident set forth in Article 164(1)(iv) of the Income Tax Act or the category of foreign corporation set forth in Article 141(iv) of the Corporate Tax Act if such Foreign Limited Partnerdid not conduct any business in Japan pursuant to this Agreement. If it is discovered that such representation and warranty is not true or correct or if a Foreign Limited Partner has failed to satisfy, or is likely to fail to satisfy, any of the requirements set forth in Article 41-21(1) of the Act on Special Measures Concerning Taxation, the Foreign Limited Partner shall immediately notify the General Partner of such fact in writing. For the purpose of withholding in connection with distributions of the Partnership Assets, the General Partner shall not be liable to the Partnership or the Interested Partners for the results of the withholding, so long as the General Partner relies on the Foreign Limited Partner’s representation and warranty contained in this paragraph and withholds taxes and other public duties as prescribed by the laws of Japan and applicable tax treaties. 例文帳に追加

4. 外国有限責任組合員は、自らが組合員でなければ日本の租税法上の恒久的施設を有することにはならず、かつ、当該外国有限責任組合員が本契約に基づき国内において事業を行っていないとすれば所得税法第164 条第1 項第4 号に掲げる非居住者又は法人税法第141 条第4 号に掲げる外国法人に該当することが真実かつ正確であることを表明し、保証する。かかる表明及び保証の内容が真実若しくは正確でないことが判明した場合、又は外国有限責任組合員が租税特別措置法第41条の21 第1 項に掲げる要件のいずれかを充足しなくなったとき若しくはそのおそれが生じた場合は、当該外国有限責任組合員は直ちにかかる事実を無限責任組合員に書面にて通知するものとする。無限責任組合員は、組合財産の分配にあたり行う源泉徴収につき、本項に定める外国有限責任組合員の表明及び保証に依拠した上で日本法及び適用ある租税条約の定めに従った源泉徴収を行う限り、かかる源泉徴収の結果につき本組合及び組合員等に対して責任を負わないものとする。 - 経済産業省

Article 66-7 (1) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-91(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

第六十六条の七　前条第一項各号に掲げる内国法人が同項の規定の適用を受ける場合には、当該内国法人に係る特定外国子会社等の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国子会社等の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム

Article 66-9-7 (1) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign corporation related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign corporation (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 66-9-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-9-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 68-93-7(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-93-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

第六十六条の九の七　特殊関係株主等である内国法人が前条第一項の規定の適用を受ける場合には、当該内国法人に係る特定外国法人の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国法人の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の九の七第一項（特定外国法人の課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十三の七第一項（特定外国法人の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム