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

Opinion against the direct tax was dominant.例文帳に追加

直接税に反対する意見が支配的だった。 - Tatoeba例文

of national tax revenue, the ratio of direct taxes to indirect taxes 例文帳に追加

国税収入中の直接税と間接税の比率 - EDR日英対訳辞書

A direct consumption tax would be easier to collect.例文帳に追加

直接消費税は、徴収がより簡単であろう。 - 旅行・ビジネス英会話翻訳例文

Opinion against the direct tax was dominant. 例文帳に追加

直接税に反対する意見が支配的だった。 - Tanaka Corpus

Ketsuzei' was a direct translation from the French word 'impôt du sang' ('impôt' means 'tax' and 'sang' means 'blood.') 例文帳に追加

「血税」とは、フランス語の「impôtdusang」の直翻訳であり、「impôt」が「税」、「sang」が「血」の意である。 - Wikipedia日英京都関連文書対訳コーパス

The economic slowdown following the collapse of the bubble economy reduced income, while a succession of tax cuts—six trillion yen in 1994, including income tax; a four trillion yen special tax reduction in 1998;and a permanent tax cut of more than six trillion yen in 1999 for income and corporate tax—slashed back direct tax revenues.例文帳に追加

バブル経済崩壊後は景気の低迷による所得の減少に加え、1994年の所得税等６兆円の減税や1998年の４兆円の特別減税、1999年の所得税及び法人税等６兆円を超える恒久的減税といった度重なる減税を背景に、直接税収は大きく減少した。 - 経済産業省

The revenue from this tax subsidized the expense of maintenance and management of bakufu okura (rice storehouses of the Edo shogunate) such as the Asakusa okura where nengu (land tax) from direct control territories were delivered to. 例文帳に追加

直轄領の年貢の納付先である浅草御蔵をはじめとする幕府御蔵の維持・運営経費の捻出を名目とした。 - Wikipedia日英京都関連文書対訳コーパス

And on a cadastral register, direct cultivators on lands were registered and they were made to be persons in charge of tax burden. 例文帳に追加

また、検地帳に土地の直接耕作者を登録し、その者を租税負担の責任者とした。 - Wikipedia日英京都関連文書対訳コーパス

He is said to have persuaded and appeased the people rising up to call for tax reduction, and furthermore to have made a direct plea to the local governor to save the people when he was seventeen in 1827. 例文帳に追加

文政10年、17歳の時には、減租を求めて蜂起した民衆を説得して沈静させ、さらに代官に直訴し、民を救ったという。 - Wikipedia日英京都関連文書対訳コーパス

The base of taxation of land-tax was crop yields and the yields were collected from the farmers, direct cultivators (payment in kind). 例文帳に追加

地租は収穫量を今日でいう課税標準とし、直接に耕作者である百姓からその生産物をもって徴収された（物納）。 - Wikipedia日英京都関連文書対訳コーパス

By 1730, it was renamed as goyomai to distinguish it from jomai which means the annual rice tax of dominion under direct control of the bakufu. 例文帳に追加

享保15年（1730年）には、幕府直轄領の年貢米である城米と区別するために御用米（ごようまい）と改称された。 - Wikipedia日英京都関連文書対訳コーパス

Moreover, it promoted the Land-Tax Reform project by dispatching officials to various parts of country and giving direct commands and instructions on survey and land value calculation. 例文帳に追加

更に職員を各地に派遣して、測量や地価算定の直接指揮・指導することによって地租改正事業の促進を図った。 - Wikipedia日英京都関連文書対訳コーパス

As it adopted the local self-government system of Kingdom of Prussia, it was advantageous to the propertied class, for example, the suffrage was given only to those who were paying more than two yen in land tax or direct national tax. 例文帳に追加

プロイセン王国の地方自治制度が取り入れられ、参政権は地租もしくは直接国税を年2円以上納税している者のみに付与するなど資産家優位の制度であった。 - Wikipedia日英京都関連文書対訳コーパス

They not only guarded the shogun but also played a central role in the military force directly controlled by him, with privileges granted by the shogun, such as Kyosei (the right to direct tax payment of tansen, a kind of provisional tax imposed on the Imperial or shogunate family's estate and his private estate and paid to the bakufu without any intermediaries such as Shugo) and sanctuary from interference by Shugo. 例文帳に追加

彼らは将軍の警固のみならず、御料所の経営委任や自己の所領に対する段銭の京済（中間搾取の恐れのある守護などの中間者の関与を経ずに幕府へ直接納付を行う）や守護不入などの特権を得て将軍直属の軍事力の中核となった。 - Wikipedia日英京都関連文書対訳コーパス

The Thai government announced the reduction of corporate tax for two years in order to alleviate the negative effect of the increase in wage; however, some view that the direct effect is limited since foreign corporations have already received preferential measures such as exemption of corporate tax for a certain period of time [Nishihama (2012)].例文帳に追加

なお、タイ政府は賃金上昇による悪影響を緩和する目的もあり、2 年間の法人税引き下げ措置を発表しているが、外資系企業は一定期間にわたり法人税免除などの優遇措置を既に受けているため、直接的な効果は限定的であるとの見方（西濱（2012））も出ている。 - 経済産業省

Shoen owners appointed the local leading farmers (such as tato who managed the rice fields in shoen or kokuga domain) as myoshu (the class entrusted to manage myoden, rice field as a basic unit for tax levying), sent the direct subordinate azukari dokoro (appointed local shoen manager) to the local region as well as stabilized the local management of shoen and they did their best to strengthen and maintain the governance of shoen. 例文帳に追加

荘園領主は、現地の有力農民（田堵など）を名主に任じ、荘園の現地経営を安定させると同時に、直属の預所を現地へ派遣するなどして、荘園支配の強化維持に努めた。 - Wikipedia日英京都関連文書対訳コーパス

To cover them, the Imperial Court restored monopolization and tried to rebuild the finances and established areas which were under the direct control of the state (kanden) to lease them to private hands and collected a high-rate tax as a farm rent. 例文帳に追加

これを賄うために、朝廷は専売制度を復活させて財政の立て直しを図る共に、国家の直接所有地（官田）を設定して民間に貸し出し、小作料である高税率の公課（租）を徴収するようになった。 - Wikipedia日英京都関連文書対訳コーパス

To simultaneously prepare a direct method cash flow statement, based on an international account standard, financial statements such as a statement of profit and loss and a balance sheet based on the accrual basis and a consumption tax statement.例文帳に追加

国際会計基準に準拠した直接法キャッシュフロー計算書と、発生主義に基づく損益計算、書貸借対照表等の財務諸表と、消費税計算書とを同時に作成する。 - 特許庁

The foreign direct investment in India shows that investment entering via Mauritius is growing at an overwhelming rate to capitalize on the benefits of tax treaties between India and Mauritius (Figure 1-4-34).例文帳に追加

インドへの対内直接投資について見ると、インドとモーリシャス間の租税条約上のメリットを享受するためにモーリシャス経由の投資が圧倒的に大きくなっている（第1-4-34 図）。 - 経済産業省

Also, for effective measures to increase direct investment in Japan, they mentioned reduced tax burden (77.9%), system reforms such as of commercial law (61.7%), labor market reform (61.2%), etc.例文帳に追加

また、対日直接投資の増加のために効果的な施策として、税負担の軽減（77.9％）、商法等の制度改革（61.7％）、労働市場の改革（61.2％）等を挙げている。 - 経済産業省

According to the JETRO (2004), these foreign-affiliated companies cite the following as effective measures to increase the foreign direct investment in Japan: reduction of tax burden (77.9%), systemic reforms such as commercial laws (61.7%), and labor market reform (61.2%).例文帳に追加

また、JETRO（2004）では、対日直接投資の増加のために効果的な施策として、税負担の軽減（77.9％）、商法等の制度改革（61.7％）、労働市場の改革（61.2％）等を挙げている。 - 経済産業省

From 1322 and onward, Emperor Godaigo executed direct control over tsubo-yaku and had the tax imposed regularly; taking opportunity of the commencement of Kenmu Restoration, the emperor appointed Yorimoto GOJO as miki no kami and tried to deprive the Oshikoji family of the title, but failed to do so due to the collapse of the administration, and the Oshikoji family restored the right. 例文帳に追加

後醍醐天皇は元亨2年（1322年）以後、壷役の直轄化と通常課税化を図り、建武新政の開始を機に五条頼元を造酒正に任命して押小路家の権限を取り上げようとしたが、政権の崩壊とともに失敗に終わり、押小路家が復権した。 - Wikipedia日英京都関連文書対訳コーパス

To provide a direct entry type account book with which profit and loss of every month are recognized and even non professional man can prepare an income tax blue form return profit and loss statement and a balance sheet, easily and quickly recognize a management state of every month and easily plan a management policy.例文帳に追加

毎月の損益が把握でき、素人であっても所得税青色申告損益計算書および貸借対照表を作成することができ、しかも毎月の経営状態を早く把握しやすくして経営方針を立てやすくするようにした直接記帳式会計簿を提供することを目的としている。 - 特許庁

The Chinese government has made announcement for series of measures to support the expansion of outward direct investment such as the preferential treatment of tax and loan, the simplification of various assessment and approval procedure, the facilitation of legal system, and the relaxation of regulations on the use of foreign currencies.例文帳に追加

中国政府はこれまで、税制や融資の優遇措置、各種の審査・認可手続面での簡素化、法制度の整備や外貨使用に関する規制緩和等、対外直接投資拡大に向けた一連の支援策を相次いで発表している。 - 経済産業省

To cope with this situation, the Muromachi bakufu took the attitude of rejecting all the cases of embezzlement by forcing shitaji chubun (physical division of the shoen) on the jisha honjoryo by promulgating oan no hanzeirei (half-tax decrees in the oan era) (but, even the half-tax measure was rejected for kinri goryo, denka watariryo, and honjo ichien shihaichi); however, during the Sengoku period (warring states period), the decree became in name only and most part of the jisha honjoryo except for the land under the direct rule was deprived by sengoku daimyo (local chieftain of warring province) and kokujin (leading local warrior). 例文帳に追加

そのため、室町幕府は応安の半済令を定めて寺社本所領の下地中分を強行する代わりに一切の押領を認めない（ただし、禁裏御料・殿下渡領・本所一円支配地は半済そのものも否認する）姿勢を取ったが、戦国時代(日本)になるとそれも有名無実化して直務支配下にあった一部例外を除いたほとんどの寺社本所領は戦国大名や国人に奪われていくことになる。 - Wikipedia日英京都関連文書対訳コーパス

When Kanrei (shogunal deputy) Harumoto HOSOKAWA decided in 1539 to leave the monopolistic contract for the Nosenkata business entirely to 'Shojitsubo' (a doso of Enryaku-ji Temple extraction), which had repeatedly taken charge of Nosenkata and Kubo-okura, as a measure against the dosoyaku and sakayayaku decrease due to the damage from the Tenbun Hokke War, the doso and sakaya strongly opposed his decision and requested direct tax payment to the bakufu. 例文帳に追加

天文(日本)8年（1539年）に天文法華の乱の影響による土倉役・酒屋役の減少への対策として管領細川晴元が明徳以来度々納銭方や公方御倉を務めた延暦寺系の土倉｢正実坊｣による納銭方業務の請負一任（事実上の独占化）が決定されると、土倉や酒屋がこれに強く反対して幕府への直納（直進）要求するに至った。 - Wikipedia日英京都関連文書対訳コーパス

As for a carbon tax in particular, among environmental taxes, conventionally external expenses are internalized by the method of direct taxation against the emissions of carbon dioxide, that is, it has a role of correcting the failure of a market, where an environmental burden is not considered so far in a market economy because of the externality against environmental pollutions. 例文帳に追加

環境税のうち特に炭素税については、二酸化炭素排出に対して直接課税を行う手法により、それまでの外部費用を内部化し、つまり従来は環境汚染に対する外部性ために市場経済の中で環境負荷が考慮されなかった市場の失敗を補正する役割を担うものである。 - Wikipedia日英京都関連文書対訳コーパス

Ukagaikata included the following jobs: 'nakanoma-gakari' for handling the various taxes in the direct territories of the shogun, 'Shinpo-gata' for handling repairs to bakufu-related shrines and temples, 'Ohayashi-kata' for managing mountains and forests in bakufu territories, 'Otaka-kata' for supervising the falconry of Seii taishogun (literally, "great general who subdues the barbarians") and clerical work related to the falconry, 'Unjo-kata' for handling Unjo (business-related taxes), Myoga (tax for the use of a mountain, river, lake or sea) and Buichi (various miscellaneous taxes). 例文帳に追加

伺方のうちでいくつかの職掌に分かれており、天領の小物成・高掛物などを扱う「中之間掛」、幕府関連寺社の修造などを扱う「神宝方」、幕府領の山林を管理する「御林方」、征夷大将軍の鷹狩・鹿狩関連の事務を行う「御鷹方」、運上・冥加・分一を扱う「運上方」。 - Wikipedia日英京都関連文書対訳コーパス

At the end of 2005, the Ministry of Commerce in China announced a plan to develop industrial complexes in countries where outward direct investment has been made in order to concentrate Chinese companies in such complexes and provide them with tax, loan, and other preferential treatments. As of February 2008, such complexes have been developed in a total of 19 locations in Asia, Africa, Russia, and Central/South America.例文帳に追加

また、2005年末に中国商務部は、投資相手国に工業団地（国外経済貿易合作区）を設立し、そこに中国企業を集中させ、税制面、融資制度等の面で優遇措置を付与するという構想を発表しており、2008年2月現在、アジア、アフリカ、ロシア、中南米に合計19ヵ所の合作区が設立されている。 - 経済産業省

When deliberating the circulation of securities and, at the same time, taxation on those financial instruments, we are planning to reflect on the past development involving, as you know, a wide variety of tax revisions, including the now-abolished securities transaction tax, that were formulated in the light of trends in a higher dimension, such as the shifts from saving to investment and from indirect finance to direct finance, and will also examine in a comprehensive fashion any potential impacts of tax revisions, which we will work on to reach a final conclusion in time for the tax system request deadline at the end of August. The FSA also intends to consider the current economic situation and the historical development in Japan, where indirect finance has traditionally been more prevalent than in the U.S., where direct finance is very dominant, while also attaching importance to smooth financial functions and simple and fair taxation, with the intention of officially submitting our request to the (Government) Tax Commission by the end of August following our comprehensive deliberations. 例文帳に追加

金融と税制というのは極めて大事ですし、同時に証券、あれは流通せねばなりませんから、同時にそういった金融商品に対する課税、あるいは昔は有価証券取引税という税金がございましたけれども、できるだけ証券、大きく言えば貯蓄から投資へというのは、間接金融から直接金融へというような大きな流れがございますので、そんなことを含めながらいろいろ税制改正を過去やってきた経緯があるということはご存じだと思いますが、なかなか税制を扱っただけではその所期の目的は、確かに効果はあるんでしょうけれども、達し得ないような部分もございますから、そういったことを総合的に勘案しながら、これは8月の末までに各省の税制要求というのは、最終的には出すということでございますから、そこら辺を踏まえて勘案しながら、また今の景気の状態、それから日本の置かれた、アメリカは非常に直接金融が多いのでございますが、日本は昔から伝統的に間接金融が多いというふうな長い間の歴史的経緯がございますから、そういったことを踏まえながら、なおかつ金融は円滑に機能するということが非常に大事でございまして、なおかつ税というものでございますから簡素公平ということも大事でございますから、そういったことを総合的に勘案しながら8月の末までにきちっと金融庁としては正式に税制調査会の方に出させていただきたいというふうに考えております。 - 金融庁

The state of rule differed between the temple and shrine -- In the temples, the right of shoen ryoshu (estate proprietor) was not divided into multiple positions in a system and the estate was put under centralized control, or alternatively, the right was divided between the main temple and inge (temple next in rank of monzeki that had imperial connections), that belonged to the main temple, to prevent an invasion from outside; but in fourteenth century, as the temples were exposed to invasions of bushi, the temples enhanced its direct rule in the shoen near the precinct of the temple to secure its kajishi (additional tax). 例文帳に追加

ただし、寺院と神社では支配の傾向に違いがあり、寺院では荘園領主としての権限が複数の職の体系に分割されずに一元的な支配が行われるか、寺院本体とそこに属する院家の間で分割され、他者の参入を防ごうとしたが、14世紀になると武士による侵略に晒されたために、寺院周辺の荘園における直務支配を強化して確実に加地子得分の確保を目指すようになった。 - Wikipedia日英京都関連文書対訳コーパス

There were some examples of Edo merchants who did daimyogashi mainly to domains in the Kanto and the Tohoku regions, but Edo did not become a stable financial source for domains because annual rice tax and special products of the Edo bakufu or hatamoto (direct retainers of the bakufu) who lived in Edo to guard the bakufu were sold in Edo, and sometimes the bakufu ordered restriction of rice delivery out of Edo for rice-price keeping operation for the bakufu's fiscal stability (as a result most of rice that were dealt in Edo were from the bakufu, hatamoto, and some merchants, and only partial amount of rice from domains in the Kanto region and the Tohoku region were dealt). 例文帳に追加

関東地方・東北地方を中心に江戸商人との取引も行われ、江戸商人による大名貸の例もみられるが、江戸は江戸幕府本体及びその親衛隊として江戸に常住した旗本の年貢米・特産品の売却地でもあり、幕府財政安定を意図した米価維持のための諸藩への廻米制限令が出されることもあり、藩にとっては安定した資金調達先にはなり得なかった（結果的に江戸への米は幕府米・旗本米・商人米が大部分を占め、関東・東北諸藩の年貢米の一部が売却されるのみとなる）。 - Wikipedia日英京都関連文書対訳コーパス

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 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

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 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation 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 corporation"), 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 October 1, 2007, 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 corporation held by the resident who is the said specially-related shareholder, etc. 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) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. 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

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）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法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十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。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人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。）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、当該特殊関係株主等である居住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当該居住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

Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation 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 corporation"), in each business year beginning on or after October 1, 2007, 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 corporation held by the domestic corporation that is the said specially-related shareholder, etc. 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) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., 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

第六十六条の九の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）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法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十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。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人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。）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、当該特殊関係株主等である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当該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 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation 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 a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, 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, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (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 corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (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 profit of the consolidated corporation that is the said specially-related shareholder, etc., 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

第六十八条の九十三の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）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法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十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剰余金の配当等（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をいう。）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。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人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又は出資の第六十六条の九の六第一項に規定する請求権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、当該特殊関係株主等である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当該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

8. For the purposes of this Article: a) the term “principal class of shares” means the class or classes of shares of a company which in the aggregate represent a majority of the voting power of the company; b) the term “shares” shall include depository receipts of shares or trust certificates of shares; c) the term “recognised stock exchange” means: (i) any stock exchange established by a Financial Instruments Exchange or an approved-type financial instruments firms association under the Financial Instruments and Exchange Law (Law No. 25 of 1948) of Japan; (ii) any regulated market established in the Netherlands subject to regulation by the Authority for the Financial Markets (or its successor) under a license as meant in paragraph 1 of Article 5:26 of the Act on Financial Supervision (or its successor) of the Netherlands; (iii) the Irish Stock Exchange, the London Stock Exchange, the Swiss Stock Exchange and the stock exchanges of Brussels, Dusseldorf, Frankfurt, Hamburg, Hong Kong, Johannesburg, Lisbon, Luxembourg, Madrid, Mexico, Milan, New York, Paris, Seoul, Singapore, Stockholm, Sydney, Toronto and Vienna and the NASDAQ System; and (iv) any other stock exchange which the competent authorities of the Contracting States agree to recognise for the purposes of this Article; d) the term “equivalent beneficiary” means: (i) a resident of a state that has a convention for the avoidance of double taxation and the prevention of fiscal evasion between that state and the Contracting State from which the benefits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information; (bb) that resident is a qualified person under the limitation on benefits provisions in that convention or, when there are no such provisions in that convention, would be a qualified person when that convention is read as including provisions corresponding to paragraph 2; and (cc) with respect to an item of income referred to in paragraph 3 of Article 10, paragraph 3 of Article 11 or Article 12, 13 or 20 that resident would be entitled under that convention to a rate of tax with respect to the particular class of income for which the benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention; or (ii) a qualified person by reason of subparagraph a), b), c) or d) of paragraph 2; e) the term “associated enterprises” means enterprises which have a relationship with each other as described in subparagraph a) or b) of paragraph 1 of Article 9; and f) the term “gross income” means the total revenues derived by an enterprise from its business, less the direct costs of obtaining such revenues.例文帳に追加

８この条の規定の適用上、(a)「主たる種類の株式」とは、合計して法人の議決権の過半数を占める一又は二以上の種類の株式をいう。(b)「株式」には、株式の預託証券又は株式の信託受益証券を含む。(c)「公認の有価証券市場」とは、次のものをいう。(i)日本国の金融商品取引法（昭和二十三年法律第二十五号）に基づき設立された金融商品取引所又は認可金融商品取引業協会により設立された有価証券市場(ii)オランダの金融監督に関する法律第五条の二十六１（又は同法を承継する法律の関連規定）に規定する許可に基づき金融市場庁（又は同庁を承継する当局）による規制に従ってオランダにおいて設立された有価証券市場(iii)アイルランド証券取引所、ロンドン証券取引所、スイス証券取引所、ブリュッセル証券取引所、デュッセルドルフ証券取引所、フランクフルト証券取引所、ハンブルク証券取引所、香港証券取引所、ヨハネスブルク証券取引所、リスボン証券取引所、ルクセンブルク証券取引所、マドリード証券取引所、メキシコ証券取引所、ミラノ証券取引所、ニューヨーク証券取引所、パリ証券取引所、ソウル証券取引所、シンガポール証券取引所、ストックホルム証券取引所、シドニー証券取引所、トロント証券取引所、ウィーン証券取引所及びナスダック市場(iv)この条の規定の適用上、両締約国の権限のある当局が公認の有価証券市場として合意するその他の有価証券市場(d)「同等受益者」とは、次の(i)又は(ii)に規定するいずれかの者をいう。(i)この条約の特典が要求される締約国との間に租税に関する二重課税の回避及び脱税の防止のための条約（以下この条において「租税条約」という。）を有している国の居住者であって、次の(aa)から(cc)までに掲げる要件を満たすもの(aa)租税条約が実効的な情報の交換に関する規定を有すること。(bb)当該居住者が、租税条約における特典の制限に関する規定に基づき適格者に該当すること又は租税条約に当該規定がない場合には、租税条約に２の規定に相当する規定が含まれているとしたならば、当該居住者がその規定により適格者に該当するであろうとみられること。(cc)第十条３、第十一条３、第十二条、第十三条又は前条に定める所得に関し、当該居住者が、この条約の特典が要求されるこれらの規定に定める所得について租税条約の適用を受けたとしたならば、この条約に規定する税率以下の税率の適用を受けるであろうとみられること。(ii)２(a)から(d)までに掲げる適格者(e)「関連企業」とは、第九条１(a)又は(b)に規定する関係を有する企業をいう。(f)「総所得」とは、企業がその事業から取得する総収入の額から当該収入を得るために直接に要した費用の額を差し引いた残額をいう。 - 財務省