「calculation」に関連した英語例文の一覧と使い方(542ページ目) - Weblio英語例文検索

(5) The provision of paragraph (1) shall apply only where a domestic corporation has filed a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act or a consolidated final return form prescribed in Article 2(xxxii) of the said Act for each business year after the earliest business year or consolidated business year pertaining to the taxed amount of retained income respectively, with a written statement attached thereto regarding the said taxed amount of retained income or individually taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a final return form, etc. for the business year for which the domestic corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application. 例文帳に追加

５　第一項の規定は、課税済留保金額に係る事業年度又は連結事業年度のうち最も古い事業年度又は連結事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書又は各連結事業年度の同条第三十二号に規定する連結確定申告書に当該課税済留保金額又は個別課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。 - 日本法令外国語訳データベースシステム

Article 68-3-2 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special purpose trust listed in Article 2(xxix)-2(e) of the Corporation Tax Act (hereinafter referred to in this Article as a "special purpose trust") (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the said Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special purpose trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special purpose trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount specified by a Cabinet Order: 例文帳に追加

第六十八条の三の二　法人税法第二条第二十九号の二ホに掲げる特定目的信託（以下この条において「特定目的信託」という。）のうち第一号に掲げる要件を満たすものの利益の分配の額として政令で定める金額（以下この条において「利益の分配の額」という。）で当該特定目的信託に係る受託法人（同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一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項から第四項までにおいて同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その利益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。 - 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 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

(19) Where the provision of paragraph (1) shall apply, and with respect to the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted between a consolidated corporation and a foreign affiliated person related to the said consolidated corporation (limited to a foreign affiliated person who shall be deemed, pursuant to the provisions of a convention prescribed in Article 139 of the Corporation Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the next Article as a "tax convention"), to be a resident or corporation in the Contracting State other than Japan (hereinafter referred to in the this paragraph and paragraph (1) of the next Article as the "other Contracting State") of the tax convention), the Minister of Finance has reached an agreement under the said tax convention with the competent authority of the said other Contracting State, or any other requirement specified by a Cabinet Order is satisfied, the regional commissioner or the district director may, pursuant to the provision of a Cabinet Order, grant exemption from the part of the delinquent tax imposed with regard to the corporation tax payable by the consolidated parent corporation related to the said consolidated corporation pursuant to the provision of paragraph (1), which corresponds to the base period for the calculation of the delinquent tax for which the Minister of Finance has reached an agreement with the competent authority of the said other Contracting State. 例文帳に追加

１９　第一項の規定の適用がある場合において、連結法人と当該連結法人に係る国外関連者（法人税法第百三十九条に規定する条約（以下この項及び次条第一項において「租税条約」という。）の規定により租税条約の我が国以外の締約国（以下この項及び次条第一項において「条約相手国」という。）の居住者又は法人とされるものに限る。）との間の国外関連取引に係る第一項に規定する独立企業間価格につき財務大臣が当該条約相手国の権限ある当局との間で当該租税条約に基づく合意をしたことその他の政令で定める要件を満たすときは、国税局長又は税務署長は、政令で定めるところにより、当該連結法人に係る連結親法人が同項の規定の適用により納付すべき法人税に係る延滞税のうちその計算の基礎となる期間で財務大臣が当該条約相手国の権限ある当局との間で合意をした期間に対応する部分に相当する金額を免除することができる。 - 日本法令外国語訳データベースシステム

(5) The provision of paragraph (1) shall apply only where a consolidated corporation has filed a consolidated final return form prescribed in Article 2(3)(xxxii) of the Corporation Tax Act or a final return form prescribed in Article 2(3)(xxxi) of the said Act for the earliest consolidated business year or business year pertaining to the individually taxed amount of retained income respectively and each subsequent consolidated business year, with a written statement attached thereto regarding the said individually taxed amount of retained income or taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a consolidated final return form, etc. for the consolidated business year for which the consolidated corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application. 例文帳に追加

５　第一項の規定は、個別課税済留保金額に係る連結事業年度又は事業年度のうち最も古い連結事業年度又は事業年度以後の各連結事業年度の法人税法第二条第三十二号に規定する連結確定申告書又は各事業年度の同条第三十一号に規定する確定申告書に当該個別課税済留保金額又は課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする連結事業年度の連結確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。 - 日本法令外国語訳データベースシステム

(vi) Where domestic source income specified in each item of Article 180(1) of the Act for the category of corporation listed in the relevant item is paid to the corporation's head office or other office, place of business or any other place equivalent thereto located outside Japan, the corporation is expected to, for the purpose of filing a proper return pursuant to the provisions of the Corporation Tax Act with regard to the relevant domestic source income, notify the corporation's office, place of business or any other place equivalent thereto prescribed in Article 17(i) (Place for Tax Payment of Foreign Corporations) of the said Act (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. at the place for tax payment" in this item, paragraph (1)(ii) of the next Article, and Article 306(1)(i) (Procedures Required Where Foreign Corporations No Longer Satisfy the Requirements under the Special Provisions for Taxation, etc.)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters of the said domestic source income, and record these matters in its books at the said office, etc. at the place for tax payment, without fail, on every occasion that it receives the said domestic source income. 例文帳に追加

六　法第百八十条第一項各号に掲げる法人の区分に応じ当該各号に定める国内源泉所得がその法人の国外にある本店又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法人税法の規定による申告を適正に行うため、その法人が、当該国内源泉所得の支払を受ける都度、その法人の同法第十七条第一号（外国法人の納税地）に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百六条第一項第一号（外国法人が課税の特例の要件に該当しなくなつた場合の手続等）において「納税地にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該納税地にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。 - 日本法令外国語訳データベースシステム

(vii) Where domestic source income specified in each item of Article 214(1) of the Act for the category of person listed in the relevant item is paid to the nonresident's domicile, residence, or office, place of business or any other place equivalent thereto located outside Japan, the nonresident is expected to, for the purpose of filing a proper return pursuant to the provision of the Act with regard to the relevant domestic source income, notify the office, place of business or any other place equivalent thereto pertaining to the business conducted by the nonresident in Japan (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. located in Japan" in this item, paragraph (1)(ii) of the next Article, and Article 333(1)(i) (Procedures Required Where Nonresidents No Longer Satisfy the Requirements for Eligibility for Exemption from Withholding at Source)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters concerning the said domestic source income, and record these matters in his/her books at the said office, etc. located in Japan, without fail, on every occasion that he/she receives the domestic source income. 例文帳に追加

七　法第二百十四条第一項各号に掲げる者の区分に応じ当該各号に定める国内源泉所得がその者の国外にある住所、居所又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法の規定による申告を適正に行うため、その者が、当該国内源泉所得の支払を受ける都度、その者の国内において行う事業に係る事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百三十三条第一項第一号（非居住者が源泉徴収の免除の要件に該当しなくなつた場合の手続等）において「国内にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該国内にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。 - 日本法令外国語訳データベースシステム

The rule change regarding the capital adequacy ratio was recently decided and announced and is now in the public comment process. The partial introduction of flexibility into the capital adequacy ratio regulation reflects circumstances specific to Japan, as exemplified by Japanese banks’ relatively large exposure to stocks. Behind the increasing volatility of Japanese stock prices are foreign investment funds’ activities, as a result of which we are now witnessing seemingly irrational events, such as the average PBR (price-to-book ratio) for stocks listed on the Tokyo Stock Exchange dropping below one. Meanwhile, valuation losses on securities holdings are required to be deducted from the Tier 1 capital in the calculation of the capital adequacy ratio. We have concluded that for the management of the Japanese economy, it is essential to prevent foreign investment funds’ activities from significantly affecting and undermining the financial intermediary function of Japanese deposit-taking financial institutions, so we have decided on this as an extraordinary measure. 例文帳に追加

先般決定し公表し、現在パブリックコメントにかかっているということだと思いますが、自己資本比率規制の一部弾力化については、我が国にやや特有の事情と申しましょうか、典型的には我が国の銀行が株式へのエクスポージャーが相対的に大きい、その中で、我が国の株式市場において株価が非常にボラティリティが高くなってきている、その背景には海外の投資ファンド等の動きがある、ということで、結果的に、例えば東京証券取引所でPBR（株価純資産倍率）の平均値が1を下回るといったような、必ずしも合理的には理解しにくいような、そういう事態が出てきている、他方で有価証券の評価損というものが自己資本比率の計算上、ティア1（基本的項目）から控除されるという仕組みになっておりますので、その海外の投資ファンドの動きによって我が国の預金取扱金融機関の金融仲介能力というものが大きく振り回されて、仲介能力が損なわれるという、ここの因果関係をどこかで遮断するということが、我が国の経済全体の運営の上で必要性が極めて高いということで取られた臨時の措置ということでございます。 - 金融庁

The expression "using a computer, comprising the steps of" does not necessarily specify the subject for the operation in each step. Therefore, the claim can be interpreted in the following two manners. As an order-receiving method (by a human) using a computer as a mere calculation tool, comprising the steps of: accepting a commodity order from a customer (by human operation of a computer), checking the inventory of the ordered commodity (by human operation of a computer); and responding to the customer as to whether the commodity can be delivered or not depending on the inventory status (by human operation of a computer). As an information processing method by computer software in the constructed order-receiving system, comprising the steps of: accepting a commodity order from a customer (by means A equipped with a computer), checking the inventory of the ordered commodity (by means B equipped with a computer), and responding to the customer as to whether the commodity can be delivered or not depending on the inventory status (by means C equipped with a computer). 例文帳に追加

「コンピュータを用いて、…ステップ」という表現では、各ステップにおける動作の主体が特定されたことにならないために､「コンピュータを（計算道具として）用いて､（人間がコンピュータを操作して）顧客からの商品の注文を受け付けるステップと、（人間がコンピュータを操作して）注文された商品の在庫を調べるステップと、該商品の在庫がある場合には該商品が発送可能であることを（人間がコンピュータを操作して）前記顧客に返答し、該商品の在庫がない場合には該商品が発送不能であることを（人間がコンピュータを操作して）前記顧客に返答するステップを実行する受注方法」という「コンピュータという計算道具を操作する方法」とも「コンピュータを用いて（構築された受注システムにおいて）､（コンピュータが備える手段Ａが）顧客からの商品の注文を受け付けるステップと、（コンピュータが備える手段Ｂが）注文された商品の在庫を調べるステップと、該商品の在庫がある場合には該商品が発送可能であることを（コンピュータが備える手段Cが）前記顧客に返答し、該商品の在庫がない場合には該商品が発送不能であることを（コンピュータが備える手段Ｃが）前記顧客に返答するステップを実行する受注方法」という「コンピュータ・ソフトウエアによる情報処理方法」とも解釈できる。 - 特許庁

Article 68-3-3 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special investment trust (meaning an investment trust listed in Article 2(3) of the Act on Investment Trust and Investment Corporation (referred to in item (i) as the "Investment Trust Act", which falls under the category of trust subject to corporation taxation; hereinafter the same shall apply in this Article) (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the Corporation Tax Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special investment trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special investment trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount specified by a Cabinet Order: 例文帳に追加

第六十八条の三の三　特定投資信託（投資信託及び投資法人に関する法律（第一号において「投資信託法」という。）第二条第三項に規定する投資信託のうち、法人課税信託に該当するものをいう。以下この条において同じ。）のうち第一号に掲げる要件を満たすものの収益の分配の額として政令で定める金額（以下この条において「収益の分配の額」という。）で当該特定投資信託に係る受託法人（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一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項から第四項までにおいて同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その収益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。 - 日本法令外国語訳データベースシステム

Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation. 例文帳に追加

第六十八条の八十九　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支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の当該連結法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度の連結所得の金額の計算上、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(7) When making a calculation set forth in paragraph (1)(i), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Article 42 to Article 53 of the Corporation Tax Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 67-12(2) and Article 67-13(2) of the Act, whose provisions shall be applicable under the provisions of the said item, the said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of the said amount in deductible expenses are attached to a final return form for the relevant business year set forth in Article 66-6(5) of the Act; provided, however, that this shall not apply when the district director finds that there was any compelling reason for the failure to attach detailed statements and the said detailed statements have been submitted. 例文帳に追加

７　第一項第一号の計算をする場合において、同号の規定によりその例に準ずるものとされる法人税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、当該各事業年度に係る法第六十六条の六第五項の確定申告書に当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、その添付がなかつたことについて税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。 - 日本法令外国語訳データベースシステム

(17) In the case where there is any amount to be included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the said domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred, with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation; with regard to the calculation of the maximum amount of deduction prescribed in Article 69(1) of the Corporation Tax Act for the relevant business year of the said domestic corporation, the said amount included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act; provided however, that in the case where the state of the head office of the specified foreign subsidiary company, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on the income of the said specified foreign subsidiary company, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of the said foreign income shall be the amount equivalent to one-third of the said amount included in the deductible expenses. 例文帳に追加

１７　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された金額がある場合における当該内国法人の当該事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、当該損金の額に算入された金額は、法人税法施行令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。ただし、当該特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該国外所得金額の計算上の損金の額として配分する金額は、当該損金の額に算入された金額の三分の一に相当する金額とする。 - 日本法令外国語訳データベースシステム

(7) When making a calculation set forth in paragraph (1)(i), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Articles 42 to Article 53 of the Corporation Tax Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 67-12(2) and Article 67-13(2) of the Act, whose provisions shall be applicable under the provisions of the said item, the said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of the said amount in deductible expenses are attached to a consolidated final return form for the relevant business year set forth in Article 68-90(5) of the Act; provided, however, that this shall not apply when the competent district director having jurisdiction over the consolidated parent corporation's place for tax payment finds that there was any compelling reason for the failure to attach detailed statements and the said detailed statements have been submitted. 例文帳に追加

７　第一項第一号の計算をする場合において、同号の規定によりその例に準ずるものとされる法人税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、当該各事業年度に係る法第六十八条の九十第五項の連結確定申告書に当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、その添付がなかつたことについて連結親法人の納税地の所轄税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。 - 日本法令外国語訳データベースシステム

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

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

Article 66-5 (1) Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation. 例文帳に追加

第六十六条の五　内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の当該内国法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額（法人税法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。 - 日本法令外国語訳データベースシステム

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

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

(17) In the case where there is any amount to be included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the said consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred, with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation; with regard to the calculation of the maximum amount of individual deduction prescribed in Article 155-28(1) of the Order for Enforcement of the Corporation Tax Act for the relevant consolidated business year of the said consolidated corporation, the said amount included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of paragraph (3) of the said Article; provided however, that in the case where the state of the head office of the specified foreign subsidiary company, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on income of the said specified foreign subsidiary company, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of the said consolidated foreign income shall be the amount equivalent to one-third of the said amount included in the deductible expenses. 例文帳に追加

１７　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された金額がある場合における当該連結法人の当該連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結控除限度額の計算については、当該損金の額に算入された金額は、同条第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。ただし、当該特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該連結国外所得金額の計算上の損金の額として配分する金額は、当該損金の額に算入された金額の三分の一に相当する金額とする。 - 日本法令外国語訳データベースシステム

(12) In the case where there is any taxed amount of retained income prescribed in Article 66-8(1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation, when the said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18(12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or" the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article, and out 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) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the said Act, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" and the term "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

１２　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額（同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定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とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「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、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の十八第十二項（特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」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」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(12) In the case where there is any individually taxed amount of retained income prescribed in Article 68-92(1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation, when the said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118(12) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;" the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the said Act, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)." 例文帳に追加

１２　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された同項に規定する個別課税済留保金額（同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定により当該連結法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該連結法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「うち第八項の規定により当該連結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連結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連結法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の百十八第十二項（特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該連結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連結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連結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「第六十九条第一項から第三項まで」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(ii) Where the average salary amount (meaning the average monthly amount of salary per worker calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare based on the amount of salary paid regularly every month according to the Monthly Labor Survey prepared by the Ministry of Health, Labour and Welfare; hereinafter the same shall apply in this item) per period categorized as January to March, April to June, July to September, and October to December (hereinafter referred to as a "quarter" in this Article) has exceeded 110 percent or fallen below 90 percent of the average salary for the quarter containing the day of the occurrence of the grounds for calculation (in cases where the amount calculated pursuant to the provision of this item (hereinafter referred to as the "revised daily amount" in this item) is regarded as the basic daily temporary absence from work benefit amount, the quarter two quarters before the first quarter for which said revised basic daily amount is to be used as the basis for calculating the amount of temporary absence from work compensation benefits, etc.), in relation to the temporary absence from work compensation benefits, etc. for which grounds for payment arise on or after the first day contained in the quarter two quarters after the quarter in which such increase or decrease has occurred, the basic daily temporary absence from work benefit amount shall be the amount obtained by multiplying the amount calculated as the basic daily benefit amount pursuant to the provision of the preceding Article (in cases where a revised daily amount is regarded as the basic daily temporary absence from work benefit amount, said revised daily amount) by a rate specified by the Minister of Health, Labour and Welfare based on that rate of increase or decrease. 例文帳に追加

二　一月から三月まで、四月から六月まで、七月から九月まで及び十月から十二月までの各区分による期間（以下この条において「四半期」という。）ごとの平均給与額（厚生労働省において作成する毎月勤労統計における毎月きまつて支給する給与の額を基礎として厚生労働省令で定めるところにより算定した労働者一人当たりの給与の一箇月平均額をいう。以下この号において同じ。）が、算定事由発生日の属する四半期（この号の規定により算定した額（以下この号において「改定日額」という。）を休業給付基礎日額とすることとされている場合にあつては、当該改定日額を休業補償給付等の額の算定の基礎として用いるべき最初の四半期の前々四半期）の平均給与額の百分の百十を超え、又は百分の九十を下るに至つた場合において、その上昇し、又は低下するに至つた四半期の翌々四半期に属する最初の日以後に支給すべき事由が生じた休業補償給付等については、その上昇し、又は低下した比率を基準として厚生労働大臣が定める率を前条の規定により給付基礎日額として算定した額（改定日額を休業給付基礎日額とすることとされている場合にあつては、当該改定日額）に乗じて得た額を休業給付基礎日額とする。 - 日本法令外国語訳データベースシステム

(7) Where the relevant official of the National Tax Agency or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit the books and documents that are considered to be necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted by the corporation in each business year or copies of such books and documents (in the case where the corporation, instead of preparing or preserving such books and documents, prepares or preserves electromagnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers), such electromagnetic records shall be included; the same shall apply in the next paragraph, paragraph (9) and paragraph (12)(ii)), if the said corporation has failed to present or submit these books and documents or copies thereof without delay, the district director may presume the amount calculated by the method listed in any of the following items (the method listed in item (ii) may be applied only where the method listed in (i) is unavailable) to be the said arm's length price, and thereby make a reassessment prescribed in Article 2(xliii) of the Corporation Tax Act (referred to in paragraph (16) as a "reassessment") or a determination prescribed in item (xliv) of the said Article (referred to in paragraph (16) as a "determination") with respect to the said corporation's amount of income or amount of loss for the relevant business year or the amount of liquidation income arising from its dissolution: 例文帳に追加

７　国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員が、法人にその各事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次項、第九項及び第十二項第二号において同じ。）又はその写しの提示又は提出を求めた場合において、当該法人がこれらを遅滞なく提示し、又は提出しなかつたときは、税務署長は、次の各号に掲げる方法（第二号に掲げる方法は、第一号に掲げる方法を用いることができない場合に限り、用いることができる。）により算定した金額を当該独立企業間価格と推定して、当該法人の当該事業年度の所得の金額若しくは欠損金額又は解散による清算所得の金額につき法人税法第二条第四十三号に規定する更正（第十六項において「更正」という。）又は同条第四十四号に規定する決定（第十六項において「決定」という。）をすることができる。 - 日本法令外国語訳データベースシステム

(6) Where the relevant official of the National Tax Agency, the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over a consolidated parent corporation's place for tax payment or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the location of the head office or principal office of a consolidated subsidiary corporation has requested the said consolidated corporation to present or submit the books and documents that are considered to be necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted by the consolidated corporation in each consolidated business year or copies of such books and documents (in the case where the consolidated corporation, instead of preparing or preserving such books and documents, prepares or preserves electromagnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers), such electromagnetic records shall be included; hereinafter the same shall apply in this Article), if the said consolidated corporation has failed to present or submit these books and documents or copies thereof without delay, the district director may presume the amount calculated by the method listed in any of the following items (the method listed in item (ii) may be applied only where the method listed in (i) is unavailable) to be the said arm's length price, and thereby make a reassessment prescribed in Article 2(xliii) of the Corporation Tax Act (referred to in paragraph (16) as a "reassessment") or a determination prescribed in item (xliv) of the said Article (referred to in paragraph (16) as a "determination") with respect to the said consolidated corporation's amount of consolidated income or amount of consolidated loss for the relevant consolidated business year: 例文帳に追加

６　国税庁の当該職員、連結親法人の納税地の所轄税務署若しくは所轄国税局の当該職員又は連結子法人の本店若しくは主たる事務所の所在地の所轄税務署若しくは所轄国税局の当該職員が、当該連結法人にその各連結事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）又はその写しの提示又は提出を求めた場合において、当該連結法人がこれらを遅滞なく提示し、又は提出しなかつたときは、税務署長は、次の各号に掲げる方法（第二号に掲げる方法は、第一号に掲げる方法を用いることができない場合に限り、用いることができる。）により算定した金額を当該独立企業間価格と推定して、当該連結事業年度の連結所得の金額又は連結欠損金額につき法人税法第二条第四十三号に規定する更正（第十六項において「更正」という。）又は同条第四十四号に規定する決定（第十六項において「決定」という。）をすることができる。 - 日本法令外国語訳データベースシステム

(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

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十八条の九十　次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 7 (1) With regard to the application of the provision of Article 12, paragraph (3) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance (hereinafter referred to as the "Collection Act") as revised by the provision of Article 2 to the businesses in respect of which the insurance relation of labor insurance pertaining to the industrial accident insurance prescribed by Article 3 of the Collection Act has been established as of December 31, 1980, the term "the lump sum compensation for surviving family" in the same paragraph shall be deemed to be replaced with "the lump sum compensation for surviving family (limited to the case where the cause for such payment occurs after December 31, 1980)", the term "(hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1))" with "(hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph; limited to the insurance benefits other than the insurance benefits paid as pension pertaining to the period after the same date and the insurance benefits paid as pension the cause for payment of which occurs after the same date)", the term "the amount obtained by multiplying...referred to as the "Class I adjustment rate")" with "the amount obtained by multiplying ...referred to as the "Class I adjustment rate") (or, if any period on or before the same date exists during the period being the basis of calculation of the general insurance premiums or the Class I special enrollment insurance premiums, the aggregate of the amount of the general insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury and the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury, both pertaining to the period on or before the same date, plus the amount obtained by multiplying the aggregate of the amount of the general insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury and the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury, both pertaining to the period after the same date, by the adjustment rate)", and the term "the same date" with "December 31". 例文帳に追加

第七条　昭和五十五年十二月三十一日において、労働保険の保険料の徴収等に関する法律（以下「徴収等」という。）第三条に規定する労災保険に係る労働保険の保険関係が成立している事業に関する第二条の規定による改正後の徴収法第十二条第三項の規定の適用については、同項中「遺族補償一時金」とあるのは「遺族補償一時金（昭和五十五年十二月三十一日後に支給すべき事由が生じたものに限る。）」と、「（以下この項及び第二十条第一項において「特定疾病にかかつた者に係る保険給付」という。）」とあるのは「（以下この項において「特定疾病にかかつた者に係る保険給付」といい、同日後の期間に係る年金たる保険給付及び同日後に支給すべき事由が生じた年金たる保険給付以外の保険給付に限る。）」と、「乗じて得た額」とあるのは「乗じて得た額（一般保険料又は第一種特別加入保険料の額の算定の基礎となつた期間のうちに同日以前の期間がある場合には、同日以前の期間に係る一般保険料の額から通勤災害に係る率に応ずる部分の額を減じた額と第一種特別加入保険料の額から通勤災害に係る率に応ずる部分の額を減じた額とを合算した額に同日後の期間に係る一般保険料の額から通勤災害に係る率に応ずる部分の額を減じた額と第一種特別加入保険料の額から通勤災害に係る率に応ずる部分の額を減じた額とを合算した額に調整率を乗じて得た額を加えた額）」と、「同日を」とあるのは「十二月三十一日を」とする。 - 日本法令外国語訳データベースシステム

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の四　次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

(30) With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5(1) of the Act shall 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 22(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 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable 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 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable 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 66-5(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 39-13(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (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));" the term "(hereinafter referred to as the 'sum of" in paragraph (3) of the said Article shall be deemed to be replaced with "(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting the said amount; hereinafter referred to as the 'sum of"; and the term "paragraph (4)(i) of the said Article" in the said paragraph shall be deemed to be replaced with "Article 23(4)(i) of the Act." 例文帳に追加

３０　法第六十六条の五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二十二条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（租税特別措置法第六十六条の五第一項（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（租税特別措置法第六十六条の五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（昭和三十二年政令第四十三号）第三十九条の十三第一項第一号（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、同条第三項中「合計額（以下」とあるのは「合計額（租税特別措置法第六十六条の五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、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。 - 日本法令外国語訳データベースシステム

The items specified by an ordinance of the competent ministry set forth in Article 144-10, paragraph 2, item 3 of the Act shall be specified in the following items, according to classification of the cases specified in said items as on the earlier day between the day of the public notice set forth in the same paragraph and the day of the notice set forth in the same paragraph: (i) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger gave public notice with regard to a balance sheet - 103 - pertaining to the final business year or the substance thereof pursuant to the provisions of Article 440, paragraph 1 or paragraph 2 of the Company Act: what are listed as follows: (a) when the public notice was given in an official gazette, the date of the issuance of said official gazette and the page containing said public notice; (b) when the public notice was given in a daily newspaper which publishes matters on current events, the name and the date of the issuance of said daily newspaper and the page containing said public notice; (c) when the public notice was given by way of Electronic Public Notice, the matters listed in Article 911, paragraph 3, item 29 (a) of the Company Act; (ii) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger took measures prescribed in Article 440, paragraph 3 of the Company Act with regard to a balance sheet pertaining to the final business year: matters listed in Article 911, paragraph 3, item 27 of the Company Act; (iii) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a business corporation prescribed in Article 440, paragraph 4 of the Company Act, and when said business corporation submitted a securities report pursuant to the provisions of Article 24, paragraph 1 of the Securities Exchange Act: a statement to that effect; (iv) in the case where the final business year does not exist for a Member Commodity Exchange Surviving an Absorption-Type Merger: a statement to that effect; (v) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a clearing corporation: a statement to that effect; (vi) in the cases other than those listed in the preceding items: the contents of a - 104 - balance sheet pertaining to the final business year pursuant to the provisions of Part 6, Chapter 2 of the Company Calculation Rules. 例文帳に追加

法第百四十四条の十第二項第三号に規定する主務省令で定めるものは、同項の規定によ る公告の日又は同項の規定による催告の日のいずれか早い日における次の各号に定める場 合の区分に応じ、当該各号に定めるものとする。 一最終事業年度に係る貸借対照表又はその要旨につき吸収合併存続株式会社商品取引 所が会社法第四百四十条第一項又は第二項の規定により公告をしている場合次に掲 げるもの イ官報で公告をしているときは、当該官報の日付及び当該公告が掲載されている頁 ロ時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞 紙の名称、日付及び当該公告が掲載されている頁 ハ電子公告により公告をしているときは、会社法第九百十一条第三項第二十九号イ に掲げる事項 二最終事業年度に係る貸借対照表につき吸収合併存続株式会社商品取引所が会社法第 四百四十条第三項に規定する措置を執っている場合会社法第九百十一条第三項第二 十七号に掲げる事項 三吸収合併存続株式会社商品取引所が会社法第四百四十条第四項に規定する株式会社 である場合において、当該株式会社が証券取引法第二十四条第一項の規定により最終 事業年度に係る有価証券報告書を提出しているときその旨 四吸収合併存続株式会社商品取引所につき最終事業年度がない場合その旨 五吸収合併存続株式会社商品取引所が清算株式会社である場合その旨 六前各号に掲げる場合以外の場合会社計算規則第六編第二章の規定による最終事業 年度に係る貸借対照表の要旨の内容 - 経済産業省

(7) Article 27-8(1) to (5) shall apply mutatis mutandis to a Tender Offer Report. In this case, the term "amendment" in Article 27-8(1) shall be deemed to be replaced with "amendment report"; the part "there occurs any change in the Terms of Purchase, etc. (excluding the extension of the period for Purchase, etc. made under Article 27-10(3)) or in the important matters to be stated in a Tender Offer Notification, or any other circumstance specified by a Cabinet Office Ordinance as that which requires amendment of a Tender Offer Notification, during the period after the day on which the Tender Offer Notification was submitted but before the last day of the Tender Offer Period" and the term "amendment" in Article 27-8(2) shall be deemed to be replaced with "the number of Listed Share Certificates, etc. of which Purchase, etc. is to be made is fixed by the Method of Proportional Distribution set forth in Article 27-13(5) as applied mutatis mutandis pursuant to Article 27-22-2(2) during the period after the day on which the Tender Offer Notification was submitted" and "amendment report," respectively; the term "amendment" and the parts "the Terms of Purchase, etc. stated in the Tender Offer Notification do not comply with the provisions of this Section" and "the change in the Terms of Purchase, etc. stated in the amendment violates Article 27-6(1)" in Article 27-8(3) shall be deemed to be replaced with "amendment report," "the delivery and other settlement methods stated in the Tender Offer Notification do not comply with Article 27-13(4) (excluding 27-13(4)(i)) and Article 27-13(5) as applied mutatis mutandis pursuant to Article 27-22-2(2)" and "the result of calculation for deciding the number of Listed Share Certificates, etc. of which Purchase, etc. is to be made stated in the amendment contravenes the method of proportional distribution specified by a Cabinet Office Ordinance set forth in Article 27-13(5) as applied mutatis mutandis pursuant to Article 27-22-2(2)"; the term "amendment" in Article 27-8(4) shall be deemed to be replaced with "amendment report"; the term "disposition under paragraph (3)"; and the part "the last day of the Tender Offer Period (including the period to be extended under paragraph (8); the same shall apply in paragraph (7)) (or, in the cases of the disposition resulting in the submission of an amendment report after the last day of the Tender Offer Period, after the day when five years have elapsed from the day following the last day), and the disposition under the preceding paragraph may not be given after the day when five years have elapsed from the day following the last day." in Article 27-8(5) shall be deemed to be replaced with "disposition under paragraph (3) and the preceding paragraph as applied mutatis mutandis pursuant to Article 27-22(7)" and "the day when five years have elapsed from the day following the last day of the Tender Offer Period," respectively. 例文帳に追加

７　第二十七条の八第一項から第五項までの規定は、公開買付報告書について準用する。この場合において、第二十七条の八第一項中「訂正届出書」とあるのは「訂正報告書」と、同条第二項中「当該公開買付期間の末日までの間において、買付条件等の変更（第二十七条の十第三項の規定による買付け等の期間の延長を除く。）その他の公開買付届出書に記載すべき重要な事項の変更その他当該公開買付届出書の内容を訂正すべき内閣府令で定める事情がある」とあるのは「第二十七条の二十二の二第二項において準用する第二十七条の十三第五項に規定するあん分比例方式により買付け等をする上場株券等の数が確定した」と、「訂正届出書」とあるのは「訂正報告書」と、同条第三項中「訂正届出書」とあるのは「訂正報告書」と、「買付条件等がこの節の規定」とあるのは「買付け等に係る受渡しその他の決済が第二十七条の二十二の二第二項において準用する第二十七条の十三第四項（第一号を除く。）及び第二十七条の十三第五項の規定」と、「買付条件等の変更が第二十七条の六第一項の規定」とあるのは「買付け等をする上場株券等の数の計算の結果が第二十七条の二十二の二第二項において準用する第二十七条の十三第五項に規定する内閣府令で定めるあん分比例方式」と、同条第四項中「訂正届出書」とあるのは「訂正報告書」と、同条第五項中「第三項の規定による処分」とあるのは「第二十七条の二十二の二第七項において準用する第三項及び前項の規定による処分」と、「末日（当該末日後に提出される訂正届出書に係る処分にあつては、当該末日の翌日から起算して五年を経過した日）後は、することができないものとし、前項の規定による処分は、当該末日」とあるのは「末日」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

(3) Article 27-3(4) and Article 27-8(1) to (6) inclusive shall apply mutatis mutandis to a Tender Offer Report. In this case, the part "the Issuer of the Share Certificates, etc. to which the Tender Offer is made (and the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Issuer as of the day on which the Tender Offer Notification is submitted, if any)" in Article 27-3(4) shall be deemed to be replaced with "the Issuer"; the term "amendment" in Article 27-8(1) shall be deemed to be replaced with "amendment report"; the part "there occurs any change in the Terms of Purchase, etc. (excluding the extension of the period for Purchase, etc. made under Article 27-10(3)) or in the important matters to be stated in a Tender Offer Notification, or any other circumstance specified for by a Cabinet Office Ordinance as that which requires amendment of a Tender Offer Notification," "submitted but before the last day of the Tender Offer Period" and the term "amendment" in Article 27-8(2) shall be deemed to be replaced with "the number of Share Certificates, etc. of which Purchase, etc. is to be made is fixed by the Method of Proportional Distribution set forth in Article 27-13(5)," "submitted" and "amendment report"; the terms "amendment," "the Terms of Purchase, etc.," "the provisions of this Section," "the change in the Terms of Purchase, etc.," and "violates Article 27-6(1)" in Article 27-8(3) shall be deemed to be replaced with "amendment report," "delivery and other settlement methods," "Article 27-13(4) and (5)," "the result of calculation for deciding the number of Share Certificates, etc. of which Purchase, etc. is to be made," and "contravenes the method of proportional distribution specified by a Cabinet Office Ordinance set forth in Article 27-13(5)," respectively; the term "amendment" in Article 27-8(4) shall be deemed to be replaced with "amendment report"; the parts "disposition under paragraph (3)" and "the last day of the Tender Offer Period (including the period to be extended under paragraph (8); the same shall apply in paragraph (7)) (or, in the cases of the disposition resulting in the submission of an amendment report after the last day of the Tender Offer Period, after the day when five years have elapsed from the day following the last day), and the disposition under the preceding paragraph may not be given after the day when five years have elapsed from the day following the last day." in Article 27-8(5) shall be deemed to be replaced with "disposition under paragraph (3) and the preceding paragraph as applied mutatis mutandis pursuant to Article 27-13(3)" and "the day when five years have elapsed from the day following the last day of the Tender Offer Period," respectively; and the terms "amendment" and "paragraphs (1) to (4) inclusive" in Article 27-8(4) shall be deemed to be replaced with "amendment report" and "paragraphs (1) to (4) inclusive as applied mutatis mutandis pursuant to Article 27-13(3)," respectively. 例文帳に追加