「other income」に関連した英語例文の一覧と使い方(11ページ目) - Weblio英語例文検索

Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to taxation on worldwide income, are or may be subjected. 例文帳に追加

一方の締約国の国民は、他方の締約国において、特にすべての所得（当該一方の締約国内に源泉のある所得であるか否かを問わない。)について租税を課される者であるか否かに関し、同様の状況にある当該他方の締約国の国民に課されており若しくは課されることがある租税若しくはこれに関連する要件以外の又はこれらよりも重い租税若しくはこれに関連する要件を課されることはない。 - 財務省

Article 270-6-10 (1) In the case that a person entitled to the Right to Insurance Claim, etc. receives payment of the Purchase Amount pertaining to the purchase under the provision of Article 270-6-8, paragraph (2) with regard to said Right to Insurance Claim, etc., said payment of Purchase Amount received (in the case that the person who received the payment of that Purchase Amount receives payment for the Right to Insurance Claim, etc. pertaining to that Purchase Amount under the provision of the proviso of that paragraph, that amount of payment received is included) shall be deemed to be the amount of the insurance claim and of other benefits based on the Covered Insurance Contract pertaining to said Right to Insurance Claim, etc., and the provisions of the Income Tax Act (Act No. 33 of 1965) and other laws and regulations concerning income tax shall apply. 例文帳に追加

第二百七十条の六の十　保険金請求権等を有する者が当該保険金請求権等について第二百七十条の六の八第二項の規定による買取りに係る買取額の支払を受けた場合には、当該支払を受けた買取額（当該買取額の支払を受けた者が当該買取額に係る保険金請求権等につき同項ただし書の規定による支払を受けた場合には、当該支払を受けた金額を含む。）は、当該保険金請求権等に係る補償対象契約に基づく保険金その他の給付金の金額とみなして、所得税法（昭和四十年法律第三十三号）その他の所得税に関する法令の規定を適用する。 - 日本法令外国語訳データベースシステム

ii) The amount of corporate income tax payable in the relevant business year (meaning taxes to be imposed based on the amount of the corporation's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141(2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities in such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2(xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to the said incidental taxes; hereinafter the same shall apply in this Section 例文帳に追加

二　当該各事業年度において納付する法人所得税（本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税（これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。）及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税（利子税を除く。）に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。）の額 - 日本法令外国語訳データベースシステム

(ii) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said domestic corporation in the relevant business year exceeds the amount of a dividend payable corresponding to the capital contributions for the base business year pertaining to the said amount of dividend, etc.: Where the amount of a dividend payable corresponding to the capital contributions for the relevant business year preceding the base business year of the said other specified foreign subsidiary company, etc. shall be appropriated to the said amount of dividend, etc. in reverse chronological order and the said amount of dividend, etc. has been categorized for the relevant business year in accordance with the said amount of dividend payable corresponding to the capital contributions for the relevant business year, the sum of the amount of a dividend, etc. to be appropriated with the amount of a dividend payable corresponding to the capital contributions for the business year during which the taxable retained income or individually taxable retained income arises. 例文帳に追加

二　当該特定外国子会社等が当該各事業年度において当該内国法人に係る他の特定外国子会社等から受ける配当等の額が当該配当等の額に係る基準事業年度の出資対応配当可能金額を超える場合　当該他の特定外国子会社等の基準事業年度以前の各事業年度の出資対応配当可能金額をそれぞれ最も新しい事業年度のものから順次当該配当等の額に充てるものとして当該配当等の額を当該各事業年度の出資対応配当可能金額に応じそれぞれの事業年度ごとに区分した場合において、課税対象留保金額又は個別課税対象留保金額の生ずる事業年度の出資対応配当可能金額から充てるものとされた配当等の額の合計額 - 日本法令外国語訳データベースシステム

(i) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount calculated by deeming that the income, which arises from the purchase, manufacture, sale or any other acts conducted with regard to inventory assets for the said foreign affiliated transaction by a consolidated corporation set forth in Article 68-88(1) of the Act or a foreign affiliated person prescribed in the said paragraph who is related to the said consolidated corporation, is to be attributed to the said consolidated corporation or foreign affiliated person, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting such acts or any other levels of such persons' contribution to the said income 例文帳に追加

一　国外関連取引に係る棚卸資産の法第六十八条の八十八第一項の連結法人又は当該連結法人に係る同項に規定する国外関連者による購入、製造、販売その他の行為に係る所得が、当該棚卸資産に係るこれらの行為のためにこれらの者が支出した費用の額、使用した固定資産の価額その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じて当該連結法人及び当該国外関連者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法 - 日本法令外国語訳データベースシステム

(ii) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said consolidated corporation in the relevant business year exceeds the amount of a dividend payable corresponding to the capital contributions for the base business year pertaining to the said amount of a dividend, etc.: Where the amount of a dividend payable corresponding to the capital contributions for the relevant business year preceding the base business year of the said other specified foreign subsidiary company, etc. shall be appropriated to the said amount of a dividend, etc. in reverse chronological order and the said amount of a dividend, etc. has been categorized for the relevant business year in accordance with the said amount of a dividend payable corresponding to the capital contributions for the relevant business year, the sum of the amount of a dividend, etc. to be appropriated with the amount of a dividend payable corresponding to the capital contributions for the business year during which the individually taxable retained income or taxable retained income arises. 例文帳に追加

二　当該特定外国子会社等が当該各事業年度において当該連結法人に係る他の特定外国子会社等から受ける配当等の額が当該配当等の額に係る基準事業年度の出資対応配当可能金額を超える場合　当該他の特定外国子会社等の基準事業年度以前の各事業年度の出資対応配当可能金額をそれぞれ最も新しい事業年度のものから順次当該配当等の額に充てるものとして当該配当等の額を当該各事業年度の出資対応配当可能金額に応じそれぞれの事業年度ごとに区分した場合において、個別課税対象留保金額又は課税対象留保金額の生ずる事業年度の出資対応配当可能金額から充てるものとされた配当等の額の合計額 - 日本法令外国語訳データベースシステム

(vii) Where the individual conducts any business (including an act conducted as a part of some other business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated 例文帳に追加

七　その個人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

(2) Income arising from the transfer of the following assets (including the transfer or extinguishment of rights corresponding to the amount of money and the value of assets other than money with regard to shares, etc. prescribed in Article 37-10(2) (Special Provisions for Taxation on Capital Gains, etc. from Shares, etc.) of the Act on Special Measures Concerning Taxation, which has resulted from the event prescribed in each item of paragraph (3) or paragraph (4) of the said Article that has been the cause of the delivery of the said money and the said assets other than money in the case where the sum of the amount and value thereof shall be deemed to be the amount of revenue pertaining to capital gains, etc. from shares, etc. prescribed in paragraph (1) of the said Article pursuant to the provision of paragraph (3) or paragraph (4) of the said Article; hereinafter the same shall apply in this paragraph) shall be treated as income arising from the transfer of assets located in Japan prescribed in Article 161(i) of the Act: 例文帳に追加

２　次に掲げる資産の譲渡（租税特別措置法第三十七条の十第三項又は第四項（株式等に係る譲渡所得等の課税の特例）の規定によりその額及び価額の合計額が同条第一項に規定する株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同条第三項又は第四項各号に規定する事由に基づく同条第二項に規定する株式等についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅を含む。以下この項において同じ。）により生ずる所得は、法第百六十一条第一号に規定する国内にある資産の譲渡により生ずる所得とする。 - 日本法令外国語訳データベースシステム

(iii) The following income arising from the transfer (meaning the transfer prescribed in Article 280(2) (Income Arising from the Transfer of Assets Located in Japan); hereinafter the same shall apply in this Article) of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a special former specific purpose company prescribed in Article 230(1) (Transitional Measures upon Partial Revision of the Act for Partial Revision of the Act on Securitization of Specific Assets by Specific Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter such shares or any other equities shall be referred to as "shares, etc." in this paragraph and paragraph (4)): 例文帳に追加

三　内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡（第二百八十条第二項（国内にある資産の譲渡による所得）に規定する譲渡をいう。以下この条において同じ。）による所得で次に掲げるもの - 日本法令外国語訳データベースシステム

With reference to Articles 7 (Business Profits) and 13(Alienation of Property) of the Convention: It is understood that, where an enterprise of a Contracting State which has carried on business in the other Contracting State through a permanent establishment situated therein, receives, after the enterprise has ceased to carry on business as aforesaid, income, profits or gains attributable to the permanent establishment, such income, profits or gains may be taxed in that other Contracting State in accordance with the principles stated in Articles7 and 13 of the Convention. 例文帳に追加

条約第七条（事業利得）及び第十三条（財産の譲渡）の規定に関し、一方の締約国の企業が他方の締約国内において当該他方の締約国内にある恒久的施設を通じて事業を行っていた場合において、当該企業が当該恒久的施設を通じて当該他方の締約国内において事業を行うことをやめた後、当該恒久的施設に帰せられる所得、利得又は収益を取得したときは、当該所得、利得又は収益に対しては、条約第七条及び第十三条に定める原則に従って、当該他方の締約国において租税を課することができることが了解される。 - 財務省

A resident of a Contracting State shall be considered a headquarters company for a multinational corporate group for the purposes of subparagraph (a) only if: (i) that resident provides a substantial portion of the overall supervision and administration of the group or provides financing for the group; (ii) the group consists of companies which are resident in and are engaged in an active trade or business in at least five countries, and the trade or business activities carried on in each of the five countries generate at least 5 per cent of the gross income of the group; (iii) the trade or business activities carried on in any one country other than that Contracting State generate less than 50 per cent of the gross income of the group; (iv) no more than 50 per cent of its gross income is derived from the other Contracting State; (v) that resident has, and exercises, independent discretionary authority to carry out the functions referred to in clause (i); and (vi) that resident is subject to the same income taxation rules in that Contracting State as persons described in paragraph 6. 例文帳に追加

一方の締約国の居住者は、次の(i)から(vi)までに掲げる要件を満たす場合に限り、(a)の規定の適用上多国籍企業集団の本拠である法人とされる。(i)当該居住者が、当該多国籍企業集団の全体の監督及び運営の実質的な部分を行うこと又は当該多国籍企業集団の資金供給を行うこと。(ii)当該多国籍企業集団が、五以上の国の法人により構成され、これらの法人のそれぞれが居住者とされる国において営業又は事業の活動を行うこと。ただし、これらの国のうちいずれかの五の国内において当該多国籍企業集団が行う営業又は事業の活動が、それぞれ当該多国籍企業集団の総所得の五パーセント以上を生み出す場合に限る。(iii)当該一方の締約国以外のそれぞれの国内において当該多国籍企業集団が行う営業又は事業の活動が、いずれも当該多国籍企業集団の総所得の五十パーセント未満しか生み出さないこと。(iv)当該居住者の総所得のうち、他方の締約国内から当該居住者が取得するものの占める割合が五十 パーセント以下であること。(v)(i)に規定する機能を果たすために、当該居住者が独立した裁量的な権限を有し、かつ、行使すること。(vi)当該居住者が、当該一方の締約国において、所得に対する課税上の規則であつて６に規定する者が従うものと同様のものに従うこと。 - 財務省

b) A resident of a Contracting State shall be considered a headquarters company for a multinational corporate group for the purpose of subparagraph a) only if: (i) that resident provides a substantial portion of the overall supervision and administration of the group or provides financing for the group; (ii) the group consists of companies which are resident in, and are carrying on business in, at least five countries, and the business carried on in each of the five countries generates at least 5 per cent of the gross income of the group; (iii) the business carried on in any one country other than that Contracting State generate less than 50 per cent of the gross income of the group; (iv) no more than 50 per cent of its gross income is derived from the other Contracting State; (v) that resident has, and exercises, independent discretionary authority to carry out the functions referred to in clause (i); and (vi) that resident is subject to the same income taxation rules in that Contracting State as persons described in paragraph 5.例文帳に追加

(b)一方の締約国の居住者は、次の(i)から(vi)までに掲げる要件を満たす場合に限り、(a)の規定の適用上多国籍企業集団の本拠である法人とされる。(i)当該居住者が、当該多国籍企業集団の全体の監督及び運営の実質的な部分を行うこと又は当該多国籍企業集団の資金供給を行うこと。(ii)当該多国籍企業集団が、五以上の国の法人により構成され、これらの法人のそれぞれが居住者とされる国において事業を行うこと。ただし、これらの国のうちいずれかの五の国内において当該多国籍企業集団が行う事業が、それぞれ当該多国籍企業集団の総所得の五パーセント以上を生み出す場合に限る。(iii)当該一方の締約国以外のそれぞれの国内において当該多国籍企業集団が行う事業が、いずれも当該多国籍企業集団の総所得の五十パーセント未満しか生み出さないこと。(iv)当該居住者の総所得のうち、他方の締約国内から当該居住者が取得するものの占める割合が五十パーセント以下であること。(v)(i)に規定する機能を果たすために、当該居住者が独立した裁量的な権限を有し、かつ、行使すること。(vi)当該居住者が、当該一方の締約国において、所得に対する課税上の規則であって５に規定する者が従うものと同様のものに従うこと。 - 財務省

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

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

(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

(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

(ii) the amount after the amount provided by the Minister of Health, Labour, and Welfare after considering the income status of the Specified Person Admitted to a Facility and other circumstances (herein referred to as "Maximum Allowance for Residence Expenses") is deducted from the amount provided by the Minister of Health, Labour, and Welfare after considering the average expenses necessary for Residence, etc., at a Specified Facility, etc., for Insured Long-Term Care, the status of such facility, and other circumstances (in a case when such amount exceeds the actual expenses for said Residence, etc., the amount shall be the actual expenses for said Residence, etc.; herein referred to as "Base Costs for Residence" in this Article and the following Article, paragraph (2)). 例文帳に追加

二　特定介護保険施設等における居住等に要する平均的な費用の額及び施設の状況その他の事情を勘案して厚生労働大臣が定める費用の額（その額が現に当該居住等に要した費用の額を超えるときは、当該現に居住等に要した費用の額とする。以下この条及び次条第二項において「居住費の基準費用額」という。）から、特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「居住費の負担限度額」という。）を控除した額 - 日本法令外国語訳データベースシステム

(ii) the amount remaining after the amount determined by the Minister of Health, Labour, and Welfare after considering the income status of the Special Insured Person Admitted to the Facility and other circumstances (herein referred to as "Maximum Allowance for Room and Board Expense" is deducted from the amount determined by the Ministry of Health, Labour, and Welfare after considering the average expenses necessary for a stay in the Long-Term Care Preventive Service Specified Provider, the status of said facility, and other circumstances (in a case when said amount exceeds the actual expenses for said stay, this amount shall be the amount of the actual expenses for said stay; herein referred to as "Base Costs for Room and Board" in this Article and paragraph (2) of the following Article). 例文帳に追加

二　特定介護予防サービス事業者における滞在に要する平均的な費用の額及び事業所の状況その他の事情を勘案して厚生労働大臣が定める費用の額（その額が現に当該滞在に要した費用の額を超えるときは、当該現に滞在に要した費用の額とする。以下この条及び次条第二項において「滞在費の基準費用額」という。）から、特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「滞在費の負担限度額」という。）を控除した額 - 日本法令外国語訳データベースシステム

Article 1-3 (1) The term "financial documents" as used in this Act means inventories of property, balance sheets, income statement, and other documents concerning finance (including the electromagnetic records (meaning records that are made in an electronic form, magnetic form, or any other form that cannot be perceived by human beings to be provided for use in information processing by computers and that are specified by Cabinet Office Ordinance; the same shall apply hereinafter) in a case where electromagnetic records are created in lieu of such documents). 例文帳に追加

第一条の三　この法律において「財務書類」とは、財産目録、貸借対照表、損益計算書その他財務に関する書類（これらの作成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で内閣府令で定めるものをいう。以下同じ。）を作成する場合における当該電磁的記録を含む。）をいう。 - 日本法令外国語訳データベースシステム

(2) An audit corporation shall prepare financial statement accounting (meaning a balance sheet, income statement and other documents categorized by Cabinet Office Ordinance as those necessary and appropriate for indicating the status of the property and the profit and loss of the audit corporation; the same shall apply in the following Article and Article 34-32(1)) and a business report describing the general situation of its business and other matters specified by Cabinet Office Ordinance, and submit those documents to the Prime Minister within two months after the termination of each fiscal year. 例文帳に追加

２　監査法人は、毎会計年度経過後二月以内に、計算書類（貸借対照表、損益計算書その他監査法人の財産及び損益の状況を示すために必要かつ適当な書類として内閣府令で定めるものをいう。次条及び第三十四条の三十二第一項において同じ。）及び業務の概況その他内閣府令で定める事項を記載した業務報告書を作成し、これらの書類を内閣総理大臣に提出しなければならない。 - 日本法令外国語訳データベースシステム

Except as otherwise provided in this Article, a resident of a Contracting State that derives income described in paragraph 3 of Article 10, subparagraph (c), (d) or (e) of paragraph 3 of Article 11, Article 12, paragraph 6 of Article 13 or Article 22 from the other Contracting State shall be entitled to the benefits granted for a taxable year by the provisions of those subparagraphs, paragraphs or Articles only if such resident is a qualified person as defined in paragraph 2 and satisfies any other specified conditions in those subparagraphs, paragraphs or Articles for the obtaining of such benefits. 例文帳に追加

一方の締約国の居住者であつて他方の締約国内から第十条３、第十一条３(c)、(d)若しくは(e)、第十二条、第十三条６又は前条に定める所得を取得するものは、２に規定する適格者に該当し、かつ、これらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たす場合に限り、各課税年度において、これらの規定により認められる特典を受ける権利を有する。ただし、これらの規定により認められる特典を受けることに関し、この条に別段の定めがある場合は、この限りでない。 - 財務省

However, in the case of dividends paid by a company which is deemed to be a resident only of a Contracting State by reason of the provisions of paragraph 3 of Article 4, the other Contracting State may tax such dividends to the extent that they are paid out of profits or income arising in that other Contracting State and, in the case of dividends beneficially owned by a resident of the first- mentioned Contracting State, according to the provisions of paragraphs 2 or 3. 例文帳に追加

ただし、第四条３の規定により一方の締約国の居住者とみなされる法人が支払う配当については、他方の締約国は、当該配当が当該他方の締約国内から生じた利得又は所得から支払われる場合には、当該配当に対して租税を課することができる。この場合において、当該配当の受益者が当該一方の締約国の居住者であるときには、２又は３の規定に従うものとする。 - 財務省

Except as otherwise provided in this Article, a resident of a Contracting State that derives income, profits or gains described in Article 7; in paragraph 3 of Article 10 or paragraph 3 of Article 11; or in Article 13from the other Contracting State shall be entitled to the benefits granted for a taxable year by the provisions of those paragraphs or Articles only if such resident is a qualified person as defined in paragraph 2 and satisfies any other specified conditions in those paragraphs or Articles for the obtaining of such benefits. 例文帳に追加

一方の締約国の居住者であって他方の締約国内において第七条、第十条３、第十一条３又は第十三条に定める所得、利得又は収益を取得するものは、２に規定する適格者に該当し、かつ、これらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たす場合に限り、各課税年度において、これらの規定により認められる特典を受ける権利を有する。ただし、これらの規定により認められる特典を受けることに関し、この条に別段の定めがある場合は、この限りでない。 - 財務省

Except as otherwise provided in this Article, a resident of a Contracting State that derives income, profits or gains described in Article 7; in paragraph 3 of Article 10 or paragraph 3 of Article 11; or in Articles 12,13 or 21 of this Convention from the other Contracting State shall be entitled to the benefits granted for a taxable year or chargeable period by the provisions of those paragraphs or Articles only if such resident is a qualified person as defined in paragraph 2 of this Article and satisfies any other specified conditions in those paragraphs or Articles for the obtaining of such benefits. 例文帳に追加

一方の締約国の居住者であって他方の締約国において第七条、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、利得又は収益を取得するものは、２に規定する適格者に該当し、かつ、これらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たす場合に限り、各課税年度又は賦課年度において、これらの規定により認められる特典を受ける権利を有する。ただし、これらの規定により認められる特典を受けることに関し、この条に別段の定めがある場合は、この限りでない。 - 財務省

Where, by reason of a special relationship between the resident referred to in paragraph 1 and the payor, or between both of them and some other person, the amount of other income, having regard to the right or property in respect of which it is paid, exceeds the amount which would have been agreed upon between them in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. 例文帳に追加

その他の所得の支払の基因となった権利又は財産について考慮した場合において、１に規定する一方の締約国の居住者と支払者との間又はその双方と第三者との間の特別の関係により、当該その他の所得の額が、その関係がないとしたならば当該居住者及び当該支払者が合意したとみられる額を超えるときは、この条の規定は、その合意したとみられる額についてのみ適用する。 - 財務省

1. Except as otherwise provided in this Article, a resident of a Contracting State that derives income from the other Contracting State described in paragraph 3 of Article 10, paragraph 3 of Article 11 or Article 12, 13 or 20 shall be entitled to the benefits granted for a taxable year by the provisions of those paragraphs or Articles only if such resident is a qualified person as defined in paragraph 2 and satisfies any other specified conditions in those paragraphs or Articles for the obtaining of such benefits.例文帳に追加

１一方の締約国の居住者であって他方の締約国内から第十条３、第十一条３、第十二条、第十三条又は前条に定める所得を取得するものは、２に規定する適格者に該当し、かつ、これらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たす場合に限り、各課税年度において、これらの規定により認められる特典を受ける権利を有する。ただし、これらの規定により認められる特典を受けることに関し、この条に別段の定めがある場合は、この限りでない。 - 財務省

3. Notwithstanding that a company that is a resident of a Contracting State may not be a qualified person, that company shall be entitled to the benefits granted by the provisions of paragraph 3 of Article 10, paragraph 3 of Article 11 or Article 12, 13 or 20 with respect to an item of income described in those paragraphs or Articles derived from the other Contracting State if that company satisfies any other specified conditions in those paragraphs or Articles for the obtaining of such benefits and shares representing at least 75 per cent of the voting power of that company are owned, directly or indirectly, by seven or fewer persons who are equivalent beneficiaries.例文帳に追加

３一方の締約国の居住者である法人は、適格者に該当しない場合においても、他方の締約国内から取得する第十条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、七以下の同等受益者が当該法人の議決権の七十五パーセント以上に相当する株式を直接又は間接に所有し、かつ、当該法人がこれらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たすときは、これらの規定により認められる特典を受ける権利を有する。 - 財務省

In a report on government activities presented to a meeting of the National People’s Congress in March 2006, the Chinese Government said its economy expanded further while people’s livelihood improved under the 10th five-year plan (2000 - 2005). But the Government also said a host of problems and contradictions exist in China. First, a shift of economic growth pattern has been delayed in China due to its irrational economic structure, resulting in an increase in energy consumption and worsening environmental pollution to serious levels. Second, relations between investment and consumption have been imbalanced, according to the report. And thirdly, the report said, income gaps have been expanding between households in urban areas and households in rural areas, between households in one region and households in other regions and between households in a region and other households in the same region.例文帳に追加

2006年３月の全人代で行われた「政府活動報告」においては、第10次５カ年計画（2000年～2005年）期間において、経済力が一層高まり、生活は改善されているとしながらも、①経済構造が合理的でなく、経済成長パターンの転換が遅れ、エネルギー消費が多く、環境汚染が深刻化、②投資と消費の関係のバランスが取れていない、③都市部と農村部や地域間の発展の格差及び一部社会構成員の間の収入格差が拡大しつつある、等の矛盾や問題が存在しているとしている。 - 経済産業省

The increase in this ratio was triggered by the fact that in response to the concern that considering factors other than profitability by SRI mutual funds might run counter to the fiduciary responsibility as institutional investors, the US Department of Labor in 1998 authorized the consideration of matters other than profitability by saying, "the fiduciary standards of sections 403 and 404 (of the Employee Retirement Income Security Act (ERISA)) do not preclude consideration of collateral benefits, such as those offered by a 'socially-responsible' fund, in a fiduciary's evaluation of a particular investment opportunity."例文帳に追加

こうした比率拡大の契機としては、SRI投資信託が収益性以外の要素を考慮することは機関投資家としての受託者責任に反するのではないかと懸念されたことに対して、米国労働省が1998年に、「ERISA法（従業員退職所得保障法）403条及び404条に定める受託者基準について、SRIファンドが提供するような、特定の投資機会を受託者が評価した結果の付帯的利益を考慮することを妨げるものではない」という見解を出し、収益性以外の事項を考慮することを認めたことがある。 - 経済産業省

Article 79-58 (1) When an individual who is a General Customer has received a payment set forth in Article 79-56(1) pertaining to Claims Subject to Compensation that he/she holds against a Recognized Financial Instruments Business Operator (limited to those pertaining to Securities; hereinafter the same shall apply in this paragraph), the provision of the Income Tax Act (Act No. 33 of 1965) and other laws and regulations concerning income tax shall apply by deeming that Securities pertaining to Claims Subject to Compensation (limited to part of said Claims Subject to Compensation which said Fund acquired by said payment) pertaining to said payment was transferred from said individual to the Fund which made said payment by the amount paid at the time of receipt of the payment. 例文帳に追加

第七十九条の五十八　一般顧客である個人が、認定金融商品取引業者に対して有する補償対象債権（有価証券に係るものに限る。以下この項において同じ。）に係る第七十九条の五十六第一項の支払を受けたときは、その支払を受けた時に、その支払を受けた金額により、当該個人から当該支払をした基金に対し当該支払に係る補償対象債権（当該補償対象債権のうち当該支払をしたことにより当該基金が取得した部分に限る。）に係る有価証券の譲渡があつたものとみなして、所得税法（昭和四十年法律第三十三号）その他の所得税に関する法令の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 6 (1) A domestic corporation shall be liable to pay income tax with respect to interest (excluding interest subject to the provisions of Article 3-3(2) or (6)) receivable on foreign-issued company bonds (meaning bonds issued outside Japan by a domestic corporation, interest on which is to be paid outside Japan; the same shall apply in paragraph (11)) other than designated foreign-issued company bonds prescribed in paragraph (11) (hereinafter referred to in this Article as "general foreign-issued company bonds"), which have been issued during the period from April 1, 1998, to March 31, 2008, and income tax shall be imposed by applying a tax rate of 15 percent to the amount of interest receivable. 例文帳に追加

第六条　内国法人は、平成十年四月一日から平成二十年三月三十一日までの間に発行された民間国外債（内国法人が国外において発行した債券で、その利子の支払が国外において行われるものをいう。第十一項において同じ。）のうち同項に規定する指定民間国外債以外のもの（以下この条において「一般民間国外債」という。）につき支払を受けるべき利子（第三条の三第二項又は第六項の規定の適用があるものを除く。）について所得税を納める義務があるものとし、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。 - 日本法令外国語訳データベースシステム

(6) Even where a domestic corporation has filed a final return form, etc. or a consolidated final return form prescribed in paragraph (1) without the application or written statement attached thereto as set forth in the preceding paragraph regarding the whole or part of the necessary matters including [1] the amount to be included in the amount of deductible expense pursuant to the said paragraph, [2] the taxed amount of retained income or individually taxed amount of retained income and [3] any other matters specified by an Ordinance of the Ministry of Finance, the district director may, when he/she finds any unavoidable reason for the domestic corporation's failure to make a necessary application or attach a necessary written statement as set forth in the said paragraph, apply the provision of paragraph (1) to any amount for which the application or written statement has not been made or attached, only if such application and written statement are submitted. 例文帳に追加

６　税務署長は、第一項の規定により損金の額に算入されるべきこととなる金額又は課税済留保金額若しくは個別課税済留保金額その他財務省令で定める事項の全部又は一部につき前項の記載又は明細書の添付がない確定申告書等又は同項に規定する連結確定申告書の提出があつた場合においても、同項の記載又は明細書の添付がなかつたことについてやむを得ない事情があると認める場合において、これらの明細書の提出があつたときは、その記載又は明細書の添付がなかつた金額につき第一項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

Article 66-9-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 66-9-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 66-9-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十六条の九の九　特殊関係株主等と特殊関係内国法人との間に第六十六条の九の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十六条の九の七第一項の規定により特殊関係株主等である内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

(6) Even where a consolidated corporation has filed a consolidated final return form, etc. or a final return form prescribed in paragraph (1) without the application or written statement attached thereto as set forth in the preceding paragraph regarding the whole or part of the necessary matters including [1] the amount to be included in the amount of deductible expense pursuant to paragraph (1), [2] the individually taxed amount of retained income or taxed amount of retained income and [3] any other matters specified by an Ordinance of the Ministry of Finance, the district director may, when he/she finds any unavoidable reason for the consolidated corporation's failure to make a necessary application or attach a necessary written statement as set forth in the said paragraph, apply the provision of paragraph (1) to any amount for which the application or written statement has not been made or attached, only if such application and written statement are submitted. 例文帳に追加

６　税務署長は、第一項の規定により損金の額に算入されるべきこととなる金額又は個別課税済留保金額若しくは課税済留保金額その他財務省令で定める事項の全部又は一部につき前項の記載又は明細書の添付がない連結確定申告書等又は同項に規定する確定申告書の提出があつた場合においても、同項の記載又は明細書の添付がなかつたことについてやむを得ない事情があると認める場合において、これらの明細書の提出があつたときは、その記載又は明細書の添付がなかつた金額につき第一項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

Article 68-93-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 68-93-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 68-93-7(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十八条の九十三の九　特殊関係株主等と特殊関係内国法人との間に第六十八条の九十三の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十八条の九十三の七第一項の規定により特殊関係株主等である連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各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個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

(2) Where a foreign trust company has caused the person who pays domestic source income listed in Article 161(iv) (excluding (b)), (v) or (xii) with respect to the government or company bonds, etc. prescribed in Article 176(2) that are included in the trust property under a retirement pension trust prescribed in the said paragraph for which the trust company has accepted the position of trustee, to record, in the books that the person keeps, the fact that the said government or company bonds, etc. are included in the said trust property as well as other matters specified by an Ordinance of the Ministry of Finance, the provisions of Article 7(1)(v), Article 178, and Article 179 shall not apply to the said domestic source income from the said government or company bond, etc. to be paid during the period when the recordation of the said matters regarding the government or company bonds, etc. remains in the books. 例文帳に追加

２　第七条第一項第五号、第百七十八条及び第百七十九条の規定は、外国信託会社が、その引き受けた第百七十六条第二項に規定する退職年金等信託の信託財産に属する同項に規定する公社債等につき第百六十一条第四号（同号ロを除く。）、第五号又は第十二号に掲げる国内源泉所得の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該国内源泉所得については、適用しない。 - 日本法令外国語訳データベースシステム

(iv) Where the individual conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts: Part of the whole income arising from the said business which should be determined as that arising from the individual's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft 例文帳に追加

四　その個人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合　当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその個人の国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

(iv) Where the corporation conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts: Part of the whole income arising from the said business which should be determined as that arising from the corporation's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft; 例文帳に追加

四　その法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合　当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその法人の国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

(vii) Where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated. 例文帳に追加

七　その法人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

On the other hand, it is stipulated in an agreement on the outline of the tax system revision, reached at the end of last year between the government and the ruling parties, that the reduced tax rate of 10% applicable to stock dividend income should be raised back to the original rate of 20% at the end of 2008. In addition, some tax experts have pointed out that the planned tax exemption measures would make the tax system too complicated and problematic, from the viewpoint of the integrated taxation of financial income. It is said that taxation is politics. As the minister in charge of both the FSA, which makes tax-related requests, and the Ministry of Finance, which makes judgments on the requests, how are you going to deal with the issue of tax revision? My second question is - I will keep this simple - do you think it will be appropriate to combine the fiscal and financial affairs portfolios at the vice ministerial and parliamentary secretary levels? 例文帳に追加

ただ一方で、昨年末に政府・与党が合意した税制改正大綱では、その株式配当に適用している軽減税率10％を本則の20％に戻すと、2008年末で廃止すると明記されており、租税法の専門家からの間からも金融所得の一体課税など課税の中立性の観点から税制を複雑にするといった指摘もあがっていますが、税は政治と言いますけれども、財務省と金融庁、この要望側とそれをどうするか判断する側、両方を所管される大臣として、まさにこの問題にどう取り組んでいかれるかというあたりをお伺いしたいのが１点と、２点目は簡潔に、人事のあり方として、副大臣、政務官人事についても兼務するのが相応しいとお考えかどうか、この点について教えてください。 - 金融庁

2. The provisions of this Agreement shall have effect: (a) in the case of the Hong Kong Special Administrative Region: with respect to Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after 1 April in the calendar year next following that in which the Agreement enters into force; and (b) in the case of Japan: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the Agreement enters into force; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the Agreement enters into force; and (iii) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the Agreement enters into force. 例文帳に追加

２この協定の規定は、次のものについて適用する。(a)香港特別行政区については、香港特別行政区の租税に関しては、この協定が効力を生ずる年の翌年の四月一日以後に開始する各賦課年度分のもの(b)日本国については、(i)源泉徴収される租税に関しては、この協定が効力を生ずる年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税に関しては、この協定が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の所得(iii)その他の租税に関しては、この協定が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の租税 - 財務省

In such event, the Agreement shall cease to have effect: (a) in the case of the Hong Kong Special Administrative Region: with respect to Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after 1 April in the calendar year next following that in which the notice is given; and (b) in the case of Japan: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the notice is given; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given; and (iii) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given. 例文帳に追加

この場合には、この協定は、次のものにつき適用されなくなる。(a)香港特別行政区については、香港特別行政区の租税に関しては、終了の通告が行われた年の翌年の四月一日以後に開始する各賦課年度分のもの(b)日本国については、(i)源泉徴収される租税に関しては、終了の通告が行われた年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の所得(iii)その他の租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の租税 - 財務省

4. Where the provisions of subparagraph e) of paragraph 2 or paragraph 3 apply: a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the payment of an item of income is made if such resident satisfies those conditions during the twelve month period preceding the date of the payment or, in the case of dividends, the date on which entitlement to the dividends is determined; and b) for all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the item of income is derived if such resident satisfies those conditions on at least half the days of the taxable year.例文帳に追加

４ ２(e)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(a)又は３に規定する要件を満たしているときは、当該支払が行われる課税年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得が取得される課税年度の総日数の半数以上の日において２(e)又は３に規定する要件を満たしているときは、当該課税年度について当該要件を満たすものとする。 - 財務省

Article 26-11 (1) The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i)." 例文帳に追加

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益（租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益をいう。次項及び第三項において同じ。）」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。 - 日本法令外国語訳データベースシステム

For the purposes of this Article: (a) the term “disproportionate class of shares” means any class of shares of a company that is a resident of a Contracting State which is subject to terms or other arrangements that entitle the holders of that class of shares to a portion of the income of the company derived from the other Contracting State that is larger than the portion such holders would receive absent such terms or arrangements; (b) the term “recognized stock exchange” means: (i) any stock exchange established under the terms of the Securities and Exchange Law(Law No. 25 of 1948) of Japan; (ii) the NASDAQ System and any stock exchange registered with the Securities and Exchange Commission as a national securities exchange under the Securities Exchange Act of 1934 of the United States; and (iii) any other stock exchange agreed upon by the competent authorities; and (c) the term “gross income” means the total revenues derived by a resident of a Contracting State from its business, less the direct costs of obtaining such revenues. 例文帳に追加

(a)「不均一分配株式」とは、一方の締約国の居住者である法人の株式で、その条件その他の取決め内容により、当該株式を所有する者が、当該条件その他の取決め内容が定められていないとした場合に比し、当該法人が他方の締約国において取得する所得の分配をより多く受ける権利を有するものをいう。(b)「公認の有価証券市場」とは、次のものをいう。(i)日本国の証券取引法（昭和二十三年法律第二十五号）に基づき設立された有価証券市場(ii)ナスダック市場及び合衆国の千九百三十四年証券取引法に基づき証券取引所として証券取引委員会に登録された有価証券市場(iii)その他の有価証券市場で両締約国の権限のある当局が合意するもの(c)「総所得」とは、一方の締約国の居住者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