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

It is a creditable performance. 例文帳に追加

あっぱれなお手並みだ - 斎藤和英大辞典

It is a creditable performance, though I say so who should not. 例文帳に追加

自分ながら好くできた - 斎藤和英大辞典

The English translation is a creditable performance. 例文帳に追加

この英訳はあっぱれな出来栄えだ - 斎藤和英大辞典

the student's effort on the essay--though not outstanding--was creditable 例文帳に追加

エッセイにおける学生の努力は、−−傑出してはいないけれども−−賞賛に値した - 日本語WordNet

You are 'Hatamoto', upper vassal of the Tokugawa shogunate, with eight thousand Goku crop yields (Goku or koku was a system for determining land value), so your family must be honorable and creditable in both name and reality.' 例文帳に追加

「名に負う幕府のお旗本八千石の知行取り。」 - Wikipedia日英京都関連文書対訳コーパス

He conceives an idea more creditable to his head than to his heart. 例文帳に追加

彼の思いついた考えは、その心ではなく、その頭脳の名誉となるものだった。 - Arthur Conan Doyle『シャーロック・ホームズの冒険』

(13) The provisions of paragraph (7) shall apply mutatis mutandis where the amount of creditable foreign corporation tax or individually creditable foreign corporation tax is deemed to have been reduced pursuant to the provisions of the preceding paragraph. 例文帳に追加

１３　第七項の規定は、前項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされる場合について準用する。 - 日本法令外国語訳データベースシステム

(13) The provisions of paragraph (7) shall apply mutatis mutandis where the amount of individually creditable foreign corporation tax or creditable foreign corporation tax is deemed to have been reduced pursuant to the provisions of the preceding paragraph. 例文帳に追加

１３　第七項の規定は、前項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされる場合について準用する。 - 日本法令外国語訳データベースシステム

Most sports, and many other polite employments that are distressing but creditable, are evidence to the same effect. 例文帳に追加

苦しくはあるが立派な、ほとんどのスポーツや多くの高尚な職業が同じ効果の証拠である。 - Thorstein Veblen『ワークマンシップの本能と労働の煩わしさ』

She had been living after the enforcement of Taiho Ritsuryo (Taiho Code) in 702 if the description of her official rank 'Jushiinoge' is creditable. 例文帳に追加

「従四下」の官位が信用出来れば、大宝(日本)2年（702年）の大宝律令施行以後も生存していたと推される。 - Wikipedia日英京都関連文書対訳コーパス

Only when the authorization reply is "creditable", the control part 31 transmits the reply and an invoice number to the seller system 20.例文帳に追加

制御部３１は、「与信可能」のオーソリ回答の場合にのみ、この回答と送り状番号を販売者システム２０に送信する。 - 特許庁

To enable, in a credit payment processing using an IC card, the reflection of the expense used to a creditable amount in the use of a credit service after deposition of the expense.例文帳に追加

ICカードを用いたクレジット決済処理において、利用代金入金後のクレジットサービス利用時にその代金をクレジット利用可能額へ反映する。 - 特許庁

Then, at the time of judging that the user is creditable, the user's desired loan is transferred to a bank account designated for paying the Internet use charge by the user.例文帳に追加

そして、信用ありと判定した場合は、上記ユーザがインターネット利用料金を支払うために指定している銀行口座に借り入れ希望金額を振り込む。 - 特許庁

(i) The part of the said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation in the applicable business year 例文帳に追加

一　当該外国法人税の額のうち適用事業年度においてその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部分の金額 - 日本法令外国語訳データベースシステム

(i) The part of the said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the consolidated corporation in the applicable business year 例文帳に追加

一　当該外国法人税の額のうち適用事業年度においてその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部分の金額 - 日本法令外国語訳データベースシステム

In fact, however, even though Sugen-in was a historically important person in a high position, there are few creditable historical materials which report her personality including her looks and character. 例文帳に追加

だが実のところ、これほど身分が高く歴史的にも重要な人物でありながら、崇源院の容貌・性格などを含めた人物像を伝える確たる史料は少ない。 - Wikipedia日英京都関連文書対訳コーパス

He made creditable achievements as a governmental official responsible for practical works rather than a samurai, and was so famous as a poet that his ten poems were selected in "Shin chokusen wakashu (New Imperial Anthology of Japanese Poetry)". 例文帳に追加

ただしその活躍は武士としてよりも、文官に近い実務官僚としてであり、また歌人としても有名で、『新勅撰和歌集』には10首選ばれている。 - Wikipedia日英京都関連文書対訳コーパス

Regarding enhancements to the independent investigation mechanism that are currently under study, I strongly hope that the proposal will lead to the establishment of a creditable mechanism that can match up to the equivalent mechanisms at other MDBs. 例文帳に追加

さらに、現在検討が進められている独立監査メカニズムの改革についても、他のMDBに比し遜色の無いメカニズムが早急に構築されることを強く期待しています。 - 財務省

(i) The part of the said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation in the applicable consolidated business year 例文帳に追加

一　当該外国法人税の額のうち適用連結事業年度においてその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部分の金額 - 日本法令外国語訳データベースシステム

(i) The part of the said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation in the applicable consolidated business year 例文帳に追加

一　当該外国法人税の額のうち適用連結事業年度においてその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部分の金額 - 日本法令外国語訳データベースシステム

The dominant life interest of the group throws its strong light upon this creditable employment of force and sagacity, and the other, obscurer ways of serving the group's life fall into the background. 例文帳に追加

集団の主要な生活利害は、このあっぱれな力と知恵の行使に強い光を投げ、集団の生活に奉仕する他のもっと目立たないやり方は背景に沈んでしまうのだ。 - Thorstein Veblen『ワークマンシップの本能と労働の煩わしさ』

(11) When a special purpose company collects income tax on the amount of a dividend of profit (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay. 例文帳に追加

１１　控除外国法人税の額は、特定目的会社が利益の配当の額（当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。）につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。 - 日本法令外国語訳データベースシステム

(11) When an investment corporation collects income tax on the amount of a dividend, etc. (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay. 例文帳に追加

１１　控除外国法人税の額は、投資法人が配当等の額（当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。）につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。 - 日本法令外国語訳データベースシステム

(11) When a trust corporation for special purpose trusts collects income tax on the amount of a distribution of profit (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay. 例文帳に追加

１１　控除外国法人税の額は、特定目的信託に係る受託法人が利益の分配の額（当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。）につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。 - 日本法令外国語訳データベースシステム

(10) When a trust corporation for special investment trusts collects income tax on the amount of a distribution of proceeds (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay. 例文帳に追加

１０　控除外国法人税の額は、特定投資信託に係る受託法人が収益の分配の額（当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。）につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。 - 日本法令外国語訳データベースシステム

(7) Where the amount of creditable foreign corporation tax or individually creditable foreign corporation tax has been deemed to have been reduced, pursuant to the provisions of paragraph (5) or the preceding paragraph, the provisions of Article 69(10) of the Corporation Tax Act shall be applied as specified in Article 150 (excluding paragraph (2)) of the Order for Enforcement of the Corporation Tax Act. In this case, in paragraph (1) of the said Article, the term "Article 69(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein)" shall be deemed to be replaced with "Article 69(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein) and 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 (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article);" and the term "the amount of reduced creditable foreign corporation tax" shall be deemed to be replaced with "the amount of reduced creditable foreign corporation tax (including the amount of creditable foreign corporation tax or individually creditable foreign corporation tax that is deemed to have been reduced pursuant to the provisions of Article 39-18(5) or (6) (Reduction 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)." 例文帳に追加

７　第五項又は前項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた場合における法人税法第六十九条第十項の規定の適用については、法人税法施行令第百五十条（第二項を除く。）に定めるところによる。この場合において、同条第一項中「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）」とあるのは「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）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）（同条第二項の規定によりみなして適用する場合を含む。）」と、「減額控除対象外国法人税額」とあるのは「減額控除対象外国法人税額（租税特別措置法施行令第三十九条の十八第五項又は第六項（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減額）の規定により減額があつたものとみなされる控除対象外国法人税の額又は個別控除対象外国法人税の額を含む。）」とする。 - 日本法令外国語訳データベースシステム

(25) In the case prescribed in the preceding paragraph, when deeming a capital contribution-related domestic corporation(s) set forth in the said paragraph to be the said domestic corporation set forth in the said paragraph and if there is any creditable amount pertaining to the said capital contribution-related domestic corporation(s), the amount of stated capital, etc. set forth in the said paragraph of the said capital contribution-related domestic corporation(s) shall be the remaining amount after deducting the said creditable amount from the said amount of stated capital, etc.; and the amount of liabilities owed by the said capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. set forth in the said paragraph shall be the amount obtained by adding the amount of liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc. and the said creditable amount. 例文帳に追加

２５　前項に規定する場合において、同項の出資関連内国法人が同項の当該内国法人であるとした場合に当該出資関連内国法人に係る控除対象金額があるときは、当該出資関連内国法人の同項の資本金等の額は、当該資本金等の額から当該控除対象金額を控除した残額とし、当該出資関連内国法人の同項の国外支配株主等及び資金供与者等に対する負債の額は、当該国外支配株主等及び資金供与者等に対する負債の額に当該控除対象金額を加算した金額とする。 - 日本法令外国語訳データベースシステム

(23) In the case prescribed in the preceding paragraph, when deeming a capital contribution-related domestic corporation(s) set forth in the said paragraph to be the said consolidated corporation set forth in the said paragraph and if there is any creditable amount pertaining to the said capital contribution-related domestic corporation(s), the amount of stated capital, etc. set forth in the said paragraph of the said capital contribution-related domestic corporation(s) shall be the remaining amount after deducting the said creditable amount from the said amount of stated capital, etc.; and the amount of the liabilities owed by the said capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. set forth in the said paragraph shall be the amount obtained by adding the amount of the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc. and the said creditable amount. 例文帳に追加

２３　前項に規定する場合において、同項の出資関連内国法人が同項の当該連結法人であるとした場合に当該出資関連内国法人に係る控除対象金額があるときは、当該出資関連内国法人の同項の資本金等の額は、当該資本金等の額から当該控除対象金額を控除した残額とし、当該出資関連内国法人の同項の国外支配株主等及び資金供与者等に対する負債の額は、当該国外支配株主等及び資金供与者等に対する負債の額に当該控除対象金額を加算した金額とする。 - 日本法令外国語訳データベースシステム

A credit control means 175 controls tokens to be creditable till reaching a credit upper limit number, and controls to set credit tokens into a betting state within the limit of three tokens based on the operation of a settlement switch 250.例文帳に追加

クレジット制御手段１７５は、クレジット上限枚数に達するまでメダルをクレジット可能に制御し、精算スイッチ２５０の作動に基づき、クレジットメダルについて３枚を限度として投入状態に設定制御を行っている。 - 特許庁

(7) Where the amount of individually creditable foreign corporation tax or creditable foreign corporation tax has been deemed to have been reduced, pursuant to the provisions of paragraph (5) or the preceding paragraph, the provisions of Article 81-15(10) of the Corporation Tax Act shall be applied as specified in Article 155-39 (excluding paragraph (2)) of the Order for Enforcement of the Corporation Tax Act. In this case, in paragraph (1) of the said Article, the term "Article 81-15(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein)" shall be deemed to be replaced with "Article 81-15(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein and 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 (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein);" and the term "the amount of individually reduced creditable foreign corporation tax" shall be deemed to be replaced with "the amount of individually reduced creditable foreign corporation tax (including the amount of individually creditable foreign corporation tax or creditable foreign corporation tax that is deemed to have been reduced pursuant to the provisions of Article 39-118(5) or (6) (Reduction 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)." 例文帳に追加

７　第五項又は前項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされた場合における法人税法第八十一条の十五第十項の規定の適用については、法人税法施行令第百五十五条の三十九（第二項を除く。）に定めるところによる。この場合において、同条第一項中「法第八十一条の十五第八項（同条第九項の規定によりみなして適用する場合を含む。）」とあるのは「法第八十一条の十五第八項（同条第九項の規定によりみなして適用する場合を含む。）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）（同条第二項の規定によりみなして適用する場合を含む。）」と、「個別減額控除対象外国法人税額」とあるのは「個別減額控除対象外国法人税額（租税特別措置法施行令第三十九条の百十八第五項又は第六項（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減額）の規定により減額があつたものとみなされる個別控除対象外国法人税の額又は控除対象外国法人税の額を含む。）」とする。 - 日本法令外国語訳データベースシステム

A credit control means 175 controls tokens to be creditable till reaching a credit upper limit number, and controls to set credit tokens into a betting state within the limit of three tokens based on the operation of a settlement switch 250.例文帳に追加

クレジット制御手段１７５では、クレジット上限枚数に達するまでメダルをクレジット可能に制御するとともに、精算スイッチ２５０の作動に基づいて、クレジットメダルについて３枚を限度として投入状態に設定する制御を行っている。 - 特許庁

(ii) The part that shall be deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation when the provisions of Article 66-7(1) of the Act are applied in the applicable business year to the said amount of foreign corporation tax after the reduction. 例文帳に追加

二　当該減額があつた後の当該外国法人税の額につき適用事業年度において法第六十六条の七第一項の規定を適用したならばその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る部分の金額 - 日本法令外国語訳データベースシステム

(ii) The part that shall be deemed to be the amount of creditable foreign corporation tax payable by the consolidated corporation when the provisions of Article 66-7(1) of the Act are applied in the applicable business year to the said amount of foreign corporation tax after the reduction. 例文帳に追加

二　当該減額があつた後の当該外国法人税の額につき適用事業年度において法第六十六条の七第一項の規定を適用したならばその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る部分の金額 - 日本法令外国語訳データベースシステム

(ii) The part that shall be deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation when the provisions of Article 68-91(1) of the Act are applied in the applicable consolidated business year to the said amount of foreign corporation tax after the reduction. 例文帳に追加

二　当該減額があつた後の当該外国法人税の額につき適用連結事業年度において法第六十八条の九十一第一項の規定を適用したならばその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る部分の金額 - 日本法令外国語訳データベースシステム

(ii) The part that shall be deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation when the provisions of Article 68-91(1) of the Act are applied in the applicable consolidated business year to the said amount of foreign corporation tax after the reduction. 例文帳に追加

二　当該減額があつた後の当該外国法人税の額につき適用連結事業年度において法第六十八条の九十一第一項の規定を適用したならばその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る部分の金額 - 日本法令外国語訳データベースシステム

In a slot machine, when a downstream side sensor detects a token in a state in which the number of credits is 49, that is, the downstream side sensor detects a creditable last token, the downstream side sensor moves toward a second position on the downstream side from a first position on an upstream side in such a way as following the token.例文帳に追加

スロットマシンでは、クレジット数が「４９」の状態で、下流側センサがメダルを検知、すなわち、クレジット可能な最後のメダルを下流側センサが検知すると、このメダルを追従するように、下流側センサが上流側の第１位置から下流側の第２位置へ向けて移動する。 - 特許庁

(3) Out of the amount of foreign corporation taxes that were imposed on a specified foreign subsidiary company, etc. on its income for a taxable business year, the amount deemed to be the amount of creditable foreign corporation taxes prescribed in Article 66-7(1) of the Act that shall be paid by a domestic corporation related to the said specified foreign subsidiary company, etc., pursuant to the provisions of the said paragraph, (hereinafter referred to as the "amount of creditable foreign corporation taxes" in this Article) shall be deemed to be payable by the domestic corporation in a business year specified respectively in the following items for the category of foreign corporation taxes listed in the relevant items: 例文帳に追加

３　特定外国子会社等につきその課税対象年度の所得に対して課された外国法人税の額のうち、法第六十六条の七第一項の規定により当該特定外国子会社等に係る内国法人が納付する同項に規定する控除対象外国法人税の額（以下この条において「控除対象外国法人税の額」という。）とみなされる金額は、次の各号に掲げる外国法人税の区分に応じそれぞれその内国法人の当該各号に定める事業年度においてその内国法人が納付することとなるものとみなす。 - 日本法令外国語訳データベースシステム

(3) Out of the amount of foreign corporation taxes that were imposed on a specified foreign subsidiary company, etc. on its income for a taxable business year, the amount deemed to be the amount of individually creditable foreign corporation taxes prescribed in Article 68-91(1) of the Act that shall be paid by a consolidated corporation related to the said specified foreign subsidiary company, etc., pursuant to the provisions of the said paragraph, (hereinafter referred to as the "amount of individually creditable foreign corporation taxes" in this Article) shall be deemed to be payable by the consolidated corporation in a consolidated business year specified respectively in the following items for the category of foreign corporation taxes listed in the relevant item: 例文帳に追加

３　特定外国子会社等につきその課税対象年度の所得に対して課された外国法人税の額のうち、法第六十八条の九十一第一項の規定により当該特定外国子会社等に係る連結法人が納付する同項に規定する個別控除対象外国法人税の額（以下この条において「個別控除対象外国法人税の額」という。）とみなされる金額は、次の各号に掲げる外国法人税の区分に応じそれぞれその連結法人の当該各号に定める連結事業年度においてその連結法人が納付することとなるものとみなす。 - 日本法令外国語訳データベースシステム

(10) Out of the amount deemed to have been reduced from the amount of creditable foreign corporation tax or individually creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of creditable foreign corporation tax to be paid prescribed in Article 150(1) of the Order for Enforcement of the Corporation Tax Act under the provisions of the said paragraph or for deduction from the amount exceeding the maximum amount of deduction prescribed in paragraph (3) of the said Article under the provisions of the said paragraph shall be included in deductible expenses for calculating the amount of income for a business year of a domestic corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, the said amount to be 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 said Order. 例文帳に追加

１０　第五項又は第六項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十条第一項の規定による同項に規定する納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する内国法人のこれらの控除をすることとなる事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同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。 - 日本法令外国語訳データベースシステム

(12) Where the provisions of Article 67-15, paragraph (5) of the Act have applied to the amount of a dividend, etc. of an investment corporation that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of dividend, etc. shall be added to said amount of dividend, etc. that these persons are to receive. 例文帳に追加

１２　個人又は法人が支払を受ける投資法人の配当等の額につき法第六十七条の十五第五項の規定の適用があつた場合には、当該配当等の額に係る控除外国法人税の額をこれらの者が支払を受ける当該配当等の額に加算するものとする。 - 日本法令外国語訳データベースシステム

(10) Out of the amount deemed to have been reduced from the amount of individually creditable foreign corporation tax or creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of individually creditable foreign corporation tax to be paid prescribed in Article 155-39(1) of the Order for Enforcement of the Corporation Tax Act under the provisions of the said paragraph or for deduction from the amount exceeding the maximum amount of individual deduction prescribed in paragraph (3) of the said Article under the provisions of the said paragraph shall be included in deductible expenses for calculating the amount of consolidated income for a consolidated business year of a consolidated corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, the said amount to be 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 Article 155-28(3) of the said Order. 例文帳に追加

１０　第五項又は第六項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十五条の三十九第一項の規定による同項に規定する個別納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する個別控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する連結法人のこれらの控除をすることとなる連結事業年度の連結所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百五十五条の二十八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。 - 日本法令外国語訳データベースシステム

(12) Where the provisions of Article 67-14, paragraph (4) of the Act has applied to the amount of a dividend of profit of a special purpose company that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of dividend of profit shall be added to said amount of dividend of profit that these persons are to receive. 例文帳に追加

１２　個人又は法人が支払を受ける特定目的会社の利益の配当の額につき法第六十七条の十四第四項の規定の適用があつた場合には、当該利益の配当の額に係る控除外国法人税の額をこれらの者が支払を受ける当該利益の配当の額に加算するものとする。 - 日本法令外国語訳データベースシステム

(12) Where the provisions of Article 68-3-2, paragraph (4) of the Act have applied to the amount of a distribution of profit of special purpose trusts that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of distribution of profit shall be added to said amount of distribution of profit that these persons are to receive. 例文帳に追加

１２　個人又は法人が支払を受ける特定目的信託の利益の分配の額につき法第六十八条の三の二第四項の規定の適用があつた場合には、当該利益の分配の額に係る控除外国法人税の額をこれらの者が支払を受ける当該利益の分配の額に加算するものとする。 - 日本法令外国語訳データベースシステム

(11) Where the provisions of Article 68-3-3, paragraph (4) of the Act has applied to the amount of a distribution of proceeds of special investment trusts that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of distribution of proceeds shall be added to said amount of distribution of proceeds that these persons are to receive. 例文帳に追加

１１　個人又は法人が支払を受ける特定投資信託の収益の分配の額につき法第六十八条の三の三第四項の規定の適用があつた場合には、当該収益の分配の額に係る控除外国法人税の額をこれらの者が支払を受ける当該収益の分配の額に加算するものとする。 - 日本法令外国語訳データベースシステム

(10) The amount of foreign corporation tax prescribed in Article 67-14, paragraph (4) of the Act that is to be credited under said paragraph (hereinafter referred to as the "amount of creditable foreign corporation tax" in this Article) shall be the sum of the amounts that remain after deducting, from the amounts specified in the following items for persons listed in the respective items, the amount of a dividend of profit (meaning the amount of a dividend of profit prescribed in Article 67-14, paragraph (1) of the Act; hereinafter the same shall apply in this Article) of a special purpose company pertaining to the amount of creditable foreign corporation tax that these persons are to receive (where said sum of the amounts exceeds the amount of foreign corporation tax prescribed in Article 67-14, paragraph (4) of the Act that the special purpose company has paid, the amount of said paid foreign corporation tax): 例文帳に追加

１０　法第六十七条の十四第四項の規定により控除する同項に規定する外国法人税の額（以下この条において「控除外国法人税の額」という。）は、次の各号に掲げる者ごとに、当該各号に定める金額からこれらの者が支払を受ける控除外国法人税の額に係る特定目的会社の利益の配当の額（法第六十七条の十四第一項に規定する利益の配当の額をいう。以下この条において同じ。）を控除した金額を合計した金額（当該金額が特定目的会社が納付した法第六十七条の十四第四項に規定する外国法人税の額を超える場合には、当該外国法人税の額）とする。 - 日本法令外国語訳データベースシステム