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distribution-typeの部分一致の例文一覧と使い方

該当件数 : 1967



例文

In the case of an absorption-type merger, if money is to be paid for adjusting the merger ratio upon the calculation of the number of units of investment equity in the corporation surviving the merger to be delivered to the investors of the corporation extinguished upon the merger (e.g. merger ratio adjustment money or substitute money for distribution; hereinafter referred to asmoney delivered upon merger”), attention should be paid to the amount of money delivered upon merger or the calculation method thereof and the amount of money delivered upon merger to be allocated according to the number of units of investment equity held by the investors of the extinguished corporation, which can be regarded as the matters listed in Article 147(1)(ii) of the Investment Trust Act. 例文帳に追加

吸収合併をする場合において、吸収合併消滅法人の投資主に交付する吸収合併存続法人の投資口の算定にあたって、合併比率調整等のために合併比率調整金又は分配代り金等の金銭(以下「合併交付金」という。)を交付することとする場合には、投信法第147条第1項第2号に掲げる事項として、合併交付金の額又はその算定方法及び吸収合併消滅法人の投資主の有する投資口の口数に応じて割り当てる合併交付金の額に関する事項が含まれることに留意する。 - 金融庁

In a memory distribution type parallel computer for executing plural processes by plural processors connected through a communication network, each processor for executing at least one process out of plural processes has a scheduler for scheduling the data transfer of substitute data to respective processes and a data transfer means for executing data transfer through the communication network in accordance with the schedule.例文帳に追加

通信ネットワークにより接続された複数の処理装置により複数のプロセスを実行する分散メモリ型並列計算機においては、複数のプロセスのうちの少なくとも1のプロセスを実行する各処理装置が、複数のプロセスに対し重複割付けされた変数に当該プロセスがデータを代入する場合に、代入されるデータの各プロセスへのデータ転送をスケジューリングするスケジューラと、スケジューラに従って、通信ネットワークを介するデータ転送を行うデータ転送手段とを有する。 - 特許庁

In the pressure-swing adsorption type oxygen enricher (1) for obtaining oxygen enriched air by supplying pressurized air to adsorption beds (11) packed with an adsorbent capable of selectively adsorbing nitrogen rather than oxygen, the adsorption beds are packed with at least an adsorbent having a separation factor of ≥4 based on binary system adsorption equilibrium and the particle size distribution of the adsorbent is 0.1-3.0 mm.例文帳に追加

酸素よりも窒素を選択的に吸着し得る吸着剤を充填した吸着床(11)に加圧空気を供給して酸素濃縮気体を得る圧力変動吸着型の酸素濃縮装置(1)において、2成分系吸着平衡に基づく分離係数が4以上である吸着剤が少なくとも充填され、更に、該吸着剤の粒径分布が0.1〜3.0mmである吸着床を備えた圧力変動吸着型酸素濃縮装置である。 - 特許庁

This power conditioner for solar power generation, which is connected to a single-phase three-wire type distribution line 8 using a receptacle or a connector, is provided with unequilibrium dummy load inserted between respective phases of the neutral phase and both sides of AC output of the power conditioner for solar power generation, and an nonequilibrium voltage detector 5 for detecting the nonequilibrium voltage between the neutral phase and respective phases on both sides.例文帳に追加

コンセントまたはコネクタを使用して単相三線式の配電線に連系する太陽光発電用パワーコンディショナにおいて、この太陽光発電用パワーコンディショナの交流出力の中性相と両側の各相間に、不平衡な疑似負荷を挿入するとともに、前記中性相と両側の各相間の不平衡電圧を検出する不平衡電圧検出器を備えた太陽光発電用パワーコンディショナ。 - 特許庁

例文

In this image forming method, at least electrification, exposure, development with toner and transfer are repeated by rotating an electrophotographic sensitive body having the intermediate layer between a conductive supporting body and a photoreceptive layer, and the intermediate layer incorporates the N type semiconductor particles and binder, then the variation coefficient of the shape factor of the toner is16% and the number variation coefficient in number particle size distribution thereof is27%.例文帳に追加

導電性支持体と感光層の間に中間層を有する電子写真感光体を回転させ、少なくとも帯電、露光、トナーによる現像、転写を繰り返す画像形成方法において、前記中間層がN型半導体粒子とバインダーを含有し、前記トナーは形状係数の変動係数が16%以下であり、かつ個数粒度分布における個数変動係数が27%以下であることを特徴とする画像形成方法。 - 特許庁


例文

An electronic document distribution server 30 acquires a page corresponding to latest access information from an electronic document storing part 304 and transmits the page to the terminal apparatus 20 corresponding to a user ID when the latest access information for the corresponding user ID exists within a latest access information storing part 302 when the user ID, terminal type and an electronic document access request are received from the terminal apparatus 20 used by the user.例文帳に追加

電子文書配信サーバ30は、ユーザが使用する端末装置20からユーザID、端末種別、および電子文書閲覧要求を受け付けた場合に、対応するユーザIDの最終閲覧情報が最終閲覧情報格納部302内に存在するときには、当該最終閲覧情報に対応するページを、電子文書格納部304から取得してユーザIDに対応する端末装置20へ送信する。 - 特許庁

This method for producing a light olefin comprises: bringing a raw material olefin flow containing at least one sulfur derivative impurity, nitrogen derivative impurity and/or oxygen derivative impurity into contact with MFI-type crystalline silicate catalyst having at least about 180 silica/aluminum atom ratio; and producing effluent flow substantially having same olefin weight content as the raw material flow, but having olefin distribution different from the raw material flow.例文帳に追加

少なくとも1種の硫黄誘導体不純物、窒素誘導体不純物及び/又は酸素誘導体不純物を含有する原料オレフィン流れを少なくとも約180のケイ素/アルミニウム原子比を有するMFI型の結晶性シリケート触媒と接触させて、実質的に原料流れと同じオレフィン重量含有率を有するが、原料流れとは異なるオレフィン分布を有する流出液流れを生成させることを含んで成る方法。 - 特許庁

In a metal sheet wherein at least a resin coating film layer using an aminoplast resin as a curing agent is provided on one side or both sides of a metal sheet subjected to chemical conversion treatment, the element concentration distribution in the depth direction of the coating film is measured with respect to a top coating film layer by high frequency discharge type glow discharge emission spectrochemical analysis.例文帳に追加

化成処理を施した金属板の片面もしくは両面に、1層以上のアミノプラスト樹脂を硬化剤として用いた樹脂塗膜層をトップ塗膜層として有する金属板において、トップ塗膜層について高周波放電式グロー放電発行分光分析で塗膜の深さ方向の元素濃度分布を測定し、トップ塗膜層の空気に接している表面をゼロ点とし、ここから深さ方向の距離をTとし、更に、Nc=[窒素のスペクトル強度]/{[窒素のスペクトル強度]+[酸素のスペクトル強度]+[炭素のスペクトル強度]}と定義したときに、Ncの値が次の(A)0μm≦T≦0.5μmのいずれかの深さにおけるNcの値が0.45以上である。 - 特許庁

To provide a network camera system having a file server, an image distribution type network camera capable of transferring image data to the file server, and a terminal capable of browsing the image data transferred to the file server whereby a photographed image by the camera can be browsed in real time even in the case that the file server and the terminal are interconnected and utilized on the network such as a LAN.例文帳に追加

ファイルサーバとファイルサーバに画像データを転送可能な画像配信型ネットワークカメラとファイルサーバに転送された画像データを閲覧可能な端末装置とを有するネットワークカメラシステムであって、複数のネットワークカメラ、ファイルサーバおよび端末装置が共にLAN等のネットワーク上で相互接続されて利用される場合であっても、リアルタイムでカメラの撮影画像を閲覧可能なネットワークカメラシステムを提供することである。 - 特許庁

例文

In the previous section, it was stated that Japan, which is dependent on foreign countries for its energy resources, has been committed as a nation of energy conservation ever since the first Oil Crisis and its real GDP has doubled over the past 30 years1 without increasing energy consumption of the industry sector. This experience includes fostering energy efficient and energy distribution-type industrial technologies while providing highly energy efficient social systems, such as urban infrastructure.例文帳に追加

前節でも論じたように、「エネルギー資源を海外に依存する我が国は、第一次石油危機に直面して以来、国を挙げて省エネに取り組み、過去30年間、産業部門のエネルギー消費量を増やすことなく、実質GDPを2倍にすることに成功」したという経験を有しており、その経験の中で、省エネルギー型、エネルギー分散型の産業技術を醸成するとともに、都市インフラ等も含めて、エネルギー効率の高い社会システムを整備してきた。 - 経済産業省

例文

Amid these developments, the Ministry of Economy, Trade and Industry, (i) from the standpoint of promoting Japanese companies' intellectual property strategies and based on the earlier-mentioned "qualitative evaluation approach" has been promoting "intellectual property-backed management" that combines the three strategies for business, R&D and intellectual property, and has been making efforts toward the disclosure of their performances by the "Intellectual Property Report" or toward the evaluation of their performances on the basis of public data, and (ii) from the standpoint of facilitating the distribution and securitization of intellectual property, also has been considering and sorting out valuation methods for each type of intellectual property rights on the basis of the earlier-cited"capitalization approach."例文帳に追加

この中で、経済産業省は、①企業の知的財産戦略の促進を図る観点から、先述した「定性評価アプローチ」を基本に、事業、研究開発、知的財産の3つの戦略が一体となった「知財経営」を推進しつつ、そのパフォーマンスを「知的財産報告書」により開示させ、または、公開データにより評価する取り組みを行うとともに、②知的財産の流通・流動化を図る観点から、先述した「資産化アプローチ」を基本に、各種の知的財産権ごとの価値評価手法の検討・整理を行っているところである。 - 経済産業省

(xiv) an act which is listed in Article 2, paragraph (8), item (xvi) of the Act, and in which a Financial Instruments Specialist (limited to a juridical person engaged in Type II Financial Instruments Services, whose amount of stated capital or the total amount of contribution is 50 million yen or more) accepts money deposits from a customer in connection with any acts it conducts as listed in item (ix) of that paragraph (excluding dealing in a secondary distribution, and limited to any act pertaining to the rights listed in item (i), (ii), (v) or (vi) of paragraph (2) of that Article) and manages said money separately from its own property in accordance with the method equivalent to that prescribed in Article 42-4 of the Act; 例文帳に追加

十四 法第二条第八項第十六号に掲げる行為のうち、金融商品取引業者(第二種金融商品取引業を行う法人であって、資本金の額又は出資の総額が五千万円以上であるものに限る。)が、その行う同項第九号に掲げる行為(売出しの取扱いを除き、同条第二項第一号、第二号、第五号又は第六号に掲げる権利に係るものに限る。)に関して、顧客から金銭の預託を受ける行為であって、法第四十二条の四に規定する方法に準ずる方法により、当該金銭と自己の固有財産とを分別して管理するもの - 日本法令外国語訳データベースシステム

For the exploitation of overseas markets, mainly in Asia where interest in Japanese food is increasing based on the prosperity of the wealthy class in particular, it is important (1) as internal activities, to overcome bottlenecks such as human resources, information, etc. in order to appropriately identify overseas market needs and construct a network necessary for sales channel development as well as to let a type oflocal trading companies” that have “new trade company capabilitiesto provide information on the unique value of local products and sell them in a more appropriate size and adaptable manner than major trading companies to make production and distribution connected as entities responsible for the management of the entire food value chain; (2) as cross-boundary activities, to adopt strategic measures, including the acceleration of intergovernmental discussions on quarantine in order to increase the export of agricultural fishery, and food products from Japan; and (3) as activities in overseas markets, to secure loyal non-transient customers of Japanese agricultural products through the expansion of markets for Japanese food and food materials and the prevention of the leakage of intellectual properties such as local brands, making good use of Japanese restaurants that are the point of contact with customers.例文帳に追加

特に、富裕層の隆盛で日本食に対する関心が広がるアジアを中心とした海外市場の開拓に向けて、①国内においては、海外の市場ニーズを的確に捉え、販路開拓に必要なネットワークを構築する人材や情報等といったボトルネックを克服し、大手商社と比して小回りの利く規模で地域の産品の価値を発信、販売する「新たな商社機能」を有するいわば「地域商社」が、食料バリューチェーン全体の管理を担う主体として生産と流通を結びつけること、②国境措置については、我が国農林水産物・食品の輸出を拡大するため、政府間の検疫協議の加速化に取り組むなど、戦略的対応を図ること、③海外市場においては、消費者接点となる日本食レストランを切り口とした日本食や日本食材市場の裾野拡大や、地域ブランド等の知的財産及び技術流出の防止等を通じ、一過性でない我が国農産物の常連客を作ること、が重要である。 - 経済産業省

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の八 第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社(当該特定外国子会社等から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。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度(以下この条において「前十年以内の各事業年度」という。)において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。)があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の九の八 第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人(当該特定外国法人から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。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度(以下この条において「前十年以内の各事業年度」という。)において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。)があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十二 第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社(当該特定外国子会社等から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。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度(以下この条において「前十年以内の各連結事業年度」という。)において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内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された金額(この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。)があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む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。 - 日本法令外国語訳データベースシステム

例文

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十三の八 第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人(当該特定外国法人から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。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度(以下この条において「前十年以内の各連結事業年度」という。)において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内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された金額(この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。)があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む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。 - 日本法令外国語訳データベースシステム

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日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
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