「parent corporation」に関連した英語例文の一覧と使い方(2ページ目) - Weblio英語例文検索

(3) Where a foreign corporation listed in items (i) through (iii) of Article 141 of the Act does not manage the whole or part of the parent corporation's shares managed in a domestic business as assets pertaining to a business conducted in Japan or at any permanent establishments located in Japan, when receiving the issuance thereof, the foreign corporation shall be deemed to have managed the part that it does not actually manage among the said parent corporation's shares managed in a domestic business, as assets pertaining to a business conducted in Japan or at a permanent establishment located in Japan, at the time of the issuance and immediately thereafter have conducted acts listed in the items of the preceding paragraph. 例文帳に追加

３　法第百四十一条第一号から第三号までに掲げる外国法人が国内事業管理親法人株式の全部又は一部をその交付を受けた時に国内において行う事業に係る資産として管理しない場合又は国内の恒久的施設において管理しない場合には、当該国内事業管理親法人株式のうちその管理しない部分については、その交付の時に国内において行う事業に係る資産として管理し、かつ、国内の恒久的施設で管理した後、直ちに前項各号に掲げる行為を行つたものとみなす。 - 日本法令外国語訳データベースシステム

(5) Where a foreign corporation listed in items (i) through (iii) of Article 141 of the Act received the issuance of the parent corporation's shares managed in a domestic business, the foreign corporation shall submit documents stating brands and the number of the parent corporation's shares managed in a domestic business that it owns at the end of the business year containing the day of receiving the issuance and any other matters specified by an Ordinance of the Ministry of Finance to the district director of the tax office governing its place for tax payment, within two months from the following day of the final day of the business year containing the day of receiving the issuance. 例文帳に追加

５　法第百四十一条第一号から第三号までに掲げる外国法人は、国内事業管理親法人株式の交付を受けた場合には、その交付を受けた日の属する事業年度終了の日の翌日から二月以内に、その交付を受けた日の属する事業年度終了の時に有する国内事業管理親法人株式の銘柄及び数その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長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

(xvii) Article 61-2(2), (4) and (9) (Inclusion in Gross Profits or Deductible Expenses of Capital Gains or Losses of Securities) of the Act: Where a corporation which issued old shares prescribed in these provisions is a domestic corporation, shares (including capital contributions; hereinafter the same shall apply in this Article) of a corporation which has relationships specified by a Cabinet Order prescribed in these provisions shall not include shares of a foreign corporation (excluding the parent corporation's shares managed in a domestic business which have been issued for a foreign corporation listed in items (i) through (iii) of Article 141 of the Act); 例文帳に追加

十七　法第六十一条の二第二項、第四項及び第九項（有価証券の譲渡益又は譲渡損の益金又は損金算入）　これらの規定に規定する旧株を発行した法人が内国法人である場合には、これらの規定に規定する政令で定める関係がある法人の株式（出資を含む。以下この条において同じ。）には、外国法人の株式（法第百四十一条第一号から第三号までに掲げる外国法人が交付を受けた国内事業管理親法人株式を除く。）は、含まれないものとする。 - 日本法令外国語訳データベースシステム

(i) The name of the foreign corporation that held the parent corporation's domestically-managed shares whose number has increased or decreased, its place for tax payment, the name of its representative, and the name of a person responsible for the operation or management of its business in Japan or its assets in Japan 例文帳に追加

一　当該増加又は減少があつた国内事業管理親法人株式を有していた外国法人の名称、納税地及び代表者の氏名並びに国内において行う事業又は国内にある資産の経営又は管理の責任者の氏名 - 日本法令外国語訳データベースシステム

(vii) a document stating the major shareholders of the Established Corporation listing the name, trade name, address, proportion of voting rights to total voting rights, and relationship with the applicant (limited to cases where major shareholders are officers of the applicant, the parent corporation, subsidiary, affiliated corporation, or its officers); 例文帳に追加

七設立会社の主要株主の氏名又は商号若しくは名称、住所又は所在地、所有する議決 権の議決権の総数に対する割合及び申請者との関係（主要株主が申請者の役職員又 は親会社、子会社若しくは関連会社若しくはその役職員である場合に限る。）を記載 した書面 - 経済産業省

(xi) a document stating the name, trade name, address, proportion of voting rights to total voting rights, and relationship with the applicant of the major shareholders of the Succeeding Corporation (limited to cases where major shareholders are officers of the applicant, the parent corporation, subsidiary, affiliated corporation, or its officers); 例文帳に追加

十一承継会社の主要株主の氏名又は商号若しくは名称、住所又は所在地、所有する議 決権の議決権の総数に対する割合及び申請者との関係（主要株主が申請者の役職員 又は親会社、子会社若しくは関連会社若しくはその役職員である場合に限る。）を記 載した書面 - 経済産業省

(xi) a document stating the name, trade name, address, proportion of voting rights to total voting rights, and relationship with the applicant of the major shareholders of the Receiving Corporation (limited to cases where major shareholders are officers of the applicant, the parent corporation, subsidiary, affiliated corporation, or its officers); 例文帳に追加

十一譲受会社の主要株主の氏名又は商号若しくは名称、住所又は所在地、所有する議 決権の議決権の総数に対する割合及び申請者との関係（主要株主が申請者の役職員 - 221 - 又は親会社、子会社若しくは関連会社若しくはその役職員である場合に限る。）を記 載した書面 - 経済産業省

(vi) If a Share Held Company (limited to a business corporation. The same shall apply to the following clause) becomes a Wholly Owned Subsidiary (meaning a wholly owned subsidiary as set forth in Commercial Code (Act No. 48 of 1899) Article 352(1). The same shall apply in clause (viii)) as a result of a share-for-share exchange or a share transfer-the acquiring and holding of shares that the Specified Wholly Owning Parent Company (meaning the business corporation that becomes a wholly owning parent company (meaning a wholly owning parent company as set forth in said paragraph. The same shall apply hereinafter in this clause) through the exchange of shares or the wholly owning parent company incorporated through the transfer of shares and which is a business corporation other than a Specified SME, Etc. or a Share Held Company. The same shall hereinafter apply in this clause) allocates as a result of the exchange of shares or the transfer of shares, or the share options in respect of which the Specified Wholly Owning Parent Company has assumed the obligation thereof; 例文帳に追加

六　株式等保有会社（株式会社に限る。以下この号において同じ。）が株式交換又は株式移転により完全子会社（商法（明治三十二年法律第四十八号）第三百五十二条第一項に規定する完全子会社をいう。第八号において同じ。）となる場合において、特定完全親会社（株式交換により完全親会社（同項に規定する完全親会社をいう。以下この号において同じ。）となる株式会社又は株式移転により設立する完全親会社であって、特定中小企業等及び株式等保有会社以外の株式会社をいう。以下この号において同じ。）が当該株式交換若しくは株式移転に際して割り当てる株式又は特定完全親会社がその義務を承継した新株予約権の取得及び保有 - 日本法令外国語訳データベースシステム

(2) Matters specified by Ordinance of the Ministry of Finance prescribed in Article 188, paragraph (6) of the Order shall be the following matters regarding the parent corporation's domestically-managed shares whose number has increased or decreased: 例文帳に追加

２　令第百八十八条第六項に規定する財務省令で定める事項は、その数の増加又は減少があつた国内事業管理親法人株式についての次に掲げる事項とする。 - 日本法令外国語訳データベースシステム

(ii) The name of the issue of the parent corporation's domestically-managed shares whose number has increased or decreased and the number thereof, the date of the increase or decrease, and the fact that caused the increase or decrease 例文帳に追加

二　当該増加又は減少があつた国内事業管理親法人株式の銘柄及び数、その増加又は減少があつた日並びにその増加又は減少の基因となつた事実 - 日本法令外国語訳データベースシステム

B. In cases where the securities company, etc. provides customers with its services via the outsourcing contractor, it has taken measures to prevent customers from mistakenly believing that the services are provided by the parent or subsidiary corporation, etc. of the securities company, etc. 例文帳に追加

ロ．委託先を通じて顧客へのサービス提供を行う場合において、当該サービスが、当該証券会社等の親子法人等が提供するものと誤認されないような措置を講じていること。 - 金融庁

(ii) In cases where an employee of the sales division of the securities company, etc. concurrently holds office at the sales division of its parent/subsidiary corporation, etc., whether the following measures have been taken appropriately. 例文帳に追加

② 証券会社等の営業部門の職員が、その親子法人等の営業部門との間で兼職をしている場合には、以下のような措置が適切に講じられているか。 - 金融庁

Yamaguchi Masanori, the president of Kintetsu Corporation, the parent company of the Buffaloes, explained, "We cannot spend money on a business that has no prospect of financial recovery." 例文帳に追加

バファローズの親会社である近畿日本鉄道の山口昌(まさ)紀(のり)社長は，「財政上の回復の見込みがない事業に資金を投入することはできない。」と説明した。 - 浜島書店 Catch a Wave

Also, since May 2007, enactment of the Corporations Act (more flexible means of payment for mergers, etc.) enabled triangular mergers which deliver parent corporation stock as payment for mergers, etc.例文帳に追加

また、2007 年5月からは、会社法の施行（合併等対価の柔軟化）により、合併等の対価として親会社の株式等を交付する三角合併等が可能となった。 - 経済産業省

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

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

(2) Where a foreign corporation listed in items (i) through (iii) of Article 141 of the Act has conducted any of the following acts with regard to the whole or part of the parent corporation's shares managed in a domestic business that it owns, the amount of the foreign corporation's income categorized as domestic source income prescribed in Article 142 of the Act shall be calculated by deeming that the parent corporation's shares managed in a domestic business pertaining to such acts were transferred at the time when such acts were conducted based on the value at that time. In this case, with regard to the application of the provisions of Article 61-2(1) of the Act, in accordance with which the calculations shall be made, the amount listed in item (i) of the said paragraph shall be the value of the parent corporation's shares managed in a domestic business pertaining to such acts at the time when such acts were conducted: 例文帳に追加

２　法第百四十一条第一号から第三号までに掲げる外国法人が有する国内事業管理親法人株式の全部又は一部につき次に掲げるいずれかの行為を行つた場合には、その行為に係る国内事業管理親法人株式について、その行為が行われた時に、その時の価額による譲渡があつたものとして、当該外国法人の法第百四十二条に規定する国内源泉所得に係る所得の金額を計算する。この場合において、その準じて計算することとされる法第六十一条の二第一項の規定の適用については、同項第一号に掲げる金額は、その行為に係る国内事業管理親法人株式のその行為が行われた時の価額とする。 - 日本法令外国語訳データベースシステム

(6) Where there has been any increase or decrease in the number of the parent corporation's shares managed in a domestic business (in the case of capital contributions, the amount of capital contributions; hereinafter the same shall apply in this paragraph) that a foreign corporation listed in items (i) through (iii) of Article 141 of the Act owns in each business year after the business year containing the day of receiving the issuance of the parent corporation's shares managed in a domestic business, the foreign corporation shall submit documents stating brands and the number of the parent corporation's shares managed in a domestic business that have increased or decreased and any other matters specified by an Ordinance of the Ministry of Finance to the district director of the tax office governing its place for tax payment, within two months from the following day of the final day of the business year containing the day of the increase or decrease. 例文帳に追加

６　法第百四十一条第一号から第三号までに掲げる外国法人は、国内事業管理親法人株式の交付を受けた日の属する事業年度後の各事業年度においてその有する国内事業管理親法人株式の数（出資にあつては、金額。以下この項において同じ。）の増加又は減少があつた場合には、その増加又は減少があつた日の属する事業年度終了の日の翌日から二月以内に、その増加又は減少があつた国内事業管理親法人株式の銘柄及び数その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長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

(5) A consolidated parent corporation related to a consolidated corporation that is a specially-related shareholder, etc. shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign corporation related to the said consolidated corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act; the same shall apply in the next paragraph) 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

５　特殊関係株主等である連結法人に係る連結親法人は、当該連結法人に係る特定外国法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を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各連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。次項において同じ。）に添付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

ii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a consolidated corporation listed in the items of Article 68-90(1) of the Act (where the said consolidated corporation is a consolidated subsidiary corporation, a consolidated parent corporation related to the said consolidated corporation) which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 68-90(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding item who is related to the said specified foreign subsidiary company, etc. 例文帳に追加

二　法第六十八条の九十第四項第一号に掲げる事業を主として行う特定外国子会社等に係る同条第一項各号に掲げる連結法人（当該連結法人が連結子法人である場合には、当該連結法人に係る連結親法人）の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム

a) A split-off-type company split wherein a shareholder, etc. of the split corporation prescribed in Article 2(xii)-2 of the Corporation Tax Act (hereinafter referred to as the "split corporation" in this item) involved in the split-off type company split is provided with assets other than the shares (including capital contributions; hereinafter the same shall apply in this item) of the succeeding corporation in a company split or shares of the succeeding parent corporation in a company split involved in the said split-off-type company split (excluding money and other assets provided for the said shareholder, etc. as a dividend of surplus or dividend of profit pertaining to shares, except for assets as a consideration for a company split prescribed in Article 2(xii)-9 of the said Act 例文帳に追加

イ　分割型分割に係る法人税法第二条第十二号の二に規定する分割法人（以下この号において「分割法人」という。）の株主等に当該分割型分割に係る分割承継法人の株式（出資を含む。以下この号において同じ。）又は分割承継親法人の株式のいずれか一方の株式以外の資産（当該株主等に対する株式に係る剰余金の配当又は利益の配当として交付がされた同条第十二号の九に規定する分割対価資産以外の金銭その他の資産を除く。）が交付される分割型分割 - 日本法令外国語訳データベースシステム

(7) Where a corporation prescribed in paragraph (1) (limited to a foreign corporation listed in Article 141(i) through (iii) of the Act) has conducted any of the acts listed in the items of Article 188(2) (Calculation of the Amount of Foreign Corporation's Income Categorized as Domestic Source Income) with regard to the parent corporation's shares managed in a domestic business, as defined in Article 188(7), held by the corporation, such act shall not be included in the scope of acts listed in paragraph (3)(ii). 例文帳に追加

７　第一項に規定する法人（法第百四十一条第一号から第三号までに掲げる外国法人に限る。）が、その有する第百八十八条第七項（外国法人の国内源泉所得に係る所得の金額の計算）に規定する国内事業管理親法人株式につき同条第二項各号に掲げる行為を行つた場合には、その行為は、第三項第二号に掲げる行為に含まれないものとする。 - 日本法令外国語訳データベースシステム

(4) Where the same issues of shares which a foreign corporation listed in items (i) through (iii) of Article 141 of the Act owns contain both the parent corporation's shares managed in a domestic business and other shares, when acts listed in the items of paragraph (2) have been conducted, the provisions of the said paragraph shall be applied by deeming that the said acts were first conducted with regard to the said parent corporation's shares managed in a domestic business among the same issues of shares pertaining to the said acts. 例文帳に追加

４　法第百四十一条第一号から第三号までに掲げる外国法人の有する同一銘柄の株式のうちに国内事業管理親法人株式と国内事業管理親法人株式以外の株式とがある場合において、これらの株式につき第二項各号に掲げる行為が行われたときは、当該行為に係る同一銘柄の株式のうち、まず、当該国内事業管理親法人株式につき当該行為が行われたものとして、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(8) Where a consolidated parent corporation or consolidated subsidiary corporation has failed to present or submit the books and documents or copies thereof prescribed in paragraph (6) without delay, the relevant official of the National Tax Agency, the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the consolidated parent corporation's place for tax payment or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the location of the head office or principal office of the consolidated subsidiary corporation may, when it is necessary for the calculation of the said consolidated corporation's arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction in each consolidated business year, ask questions of a person who is engaged in a business that is the same type as the said consolidated corporation's business involving the said foreign affiliated transaction, or inspect the books and documents concerning the said business, to the extent considered necessary for such calculation. 例文帳に追加

８　国税庁の当該職員、連結親法人の納税地の所轄税務署若しくは所轄国税局の当該職員又は連結子法人の本店若しくは主たる事務所の所在地の所轄税務署若しくは所轄国税局の当該職員は、当該連結法人が第六項に規定する帳簿書類又はその写しを遅滞なく提示し、又は提出しなかつた場合において、当該連結法人の各連結事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該連結法人の当該国外関連取引に係る事業と同種の事業を営む者に質問し、又は当該事業に関する帳簿書類を検査することができる。 - 日本法令外国語訳データベースシステム

(i) Where the nonresident referred to in paragraph (1)(iii)(b) has received, through a split-off-type company split prescribed in Article 2(xii)-9 (Definitions) of the Corporation Tax Act (hereinafter referred to as a "split-off-type company split" in this item) of the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the nonresident owns, which falls under any of the following cases of company splits, a delivery of shares of a succeeding corporation in a company split prescribed in Article 2(xii)-3 of the said Act (hereinafter referred to as a "succeeding corporation in a company split" in this item), shares of a succeeding parent corporation in a company split prescribed in Article 113(1) (Acquisition Cost for Shares, etc. Acquired through Split-Off-Type Company Split) (hereinafter referred to as a "succeeding parent corporation in a company split" in this item) or other assets, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 113(2) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more: 例文帳に追加

一　第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法人税法第二条第十二号の九（定義）に規定する分割型分割（以下この号において「分割型分割」という。）のうち次のいずれかに該当するものにより同条第十二号の三に規定する分割承継法人（以下この号において「分割承継法人」という。）の株式、第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割承継親法人（以下この号において「分割承継親法人」という。）の株式その他の資産の交付を受けた場合において、当該分割型分割に係る同条第二項に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。 - 日本法令外国語訳データベースシステム

(4) Where a capital contribution in kind whereby a domestic corporation transfers its assets or liabilities to a foreign corporation falls under the category of specified capital contribution in kind (meaning a capital contribution in kind whereby a domestic corporation transfers shares of a specified foreign subsidiary corporation in its possession to a specified foreign parent corporation, etc. related to the said domestic corporation), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "capital contribution in kind that falls under any of the following (limited to" in Article 2(xii)-14 of the Corporation Tax Act shall be deemed to be replaced with "capital contribution in kind that falls under any of the following (limited to a specified capital contribution in kind prescribed in Article 68-2-3(4) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.)". 例文帳に追加

４　内国法人の有する資産又は負債を外国法人に対して移転する現物出資が特定現物出資（内国法人の有する特定外国子法人の株式を当該内国法人に係る特定外国親法人等に対して移転する現物出資をいう。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の十四中「次のいずれかに該当する現物出資（」とあるのは、「次のいずれかに該当する現物出資（租税特別措置法第六十八条の二の三第四項（適格合併等の範囲に関する特例）に規定する特定現物出資、」とする。 - 日本法令外国語訳データベースシステム

(5) Where a foreign corporation has, as a result of a specified split-off-type company split prescribed in Article 68-3(2) of the Act which was implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a specified foreign parent corporation prescribed in the said paragraph, the provisions of Article 188(1)(xvii) of the Order for Enforcement of the Corporation Tax Act shall not apply to the calculation made, with regard to the amount of the said foreign corporation's income categorized as domestic source income prescribed in Article 142 of the Corporation Tax Act, in accordance with the provisions of Article 61-2(4) of the said Act whose terms are replaced under the provisions of the said paragraph. 例文帳に追加

５　外国法人が旧株（当該外国法人が有していた株式をいう。）を発行した内国法人の行つた法第六十八条の三第二項に規定する特定分割型分割により同項に規定する特定外国親法人の株式の交付を受けた場合において、当該外国法人の法人税法第百四十二条に規定する国内源泉所得に係る所得の金額につき、同項の規定により読み替えられた同法第六十一条の二第四項の規定に準じて計算するときは、法人税法施行令第百八十八条第一項第十七号の規定は、適用しない。 - 日本法令外国語訳データベースシステム

(5) A consolidated parent corporation related to a consolidated corporation listed in each item of paragraph (1) shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign subsidiary company, etc. related to the said consolidated corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act; the same shall apply in the next paragraph) 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

５　第一項各号に掲げる連結法人に係る連結親法人は、当該連結法人に係る特定外国子会社等の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を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各連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。次項において同じ。）に添付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

(ii) The sum of the amounts of sales, revenue and any other profits from the businesses conducted without interruption by a fully controlling parent corporation in share exchange before the share exchange does not fall below approximately half of the sum of such amounts from the businesses conducted without interruption by a wholly owned subsidiary corporation in share exchange before the share exchange 例文帳に追加

二　株式交換完全親法人が株式交換前に継続して営む事業に係る売上金額、収入金額その他の収益の額の合計額が、株式交換完全子法人が株式交換前に継続して営む事業に係るこれらの額の合計額のおおむね二分の一を下回るものでないこと。 - 日本法令外国語訳データベースシステム

(iv) Before the share exchange, a fully controlling parent corporation in share exchange has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in Japan, and takes charge of managing, controlling and operating the business on its own account 例文帳に追加

四　株式交換完全親法人が株式交換前に我が国においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つていること。 - 日本法令外国語訳データベースシステム

Although a late starter among the leading motion picture companies in Japan, Daiei was regarded a respected, longstanding company because it mainly inherited Nikkatsu Corporation's prewar film-making organization including the production division of Shinko Cinema (formerly known as the Teikoku Cinema) which was merged at the time of establishment and was split in the postwar period to become a parent organization of Toei Company, Ltd. 例文帳に追加

会社自体は大手の中では後発だが、戦前の日活の製作機構を主に引き継いでいる（発足時に合併で得た新興＝帝キネの製作部門は戦後に分離し東映の母体となる）ため伝統ある老舗として語られることが多い。 - Wikipedia日英京都関連文書対訳コーパス

(iii) in cases where the parent company is a business corporation not recognized as conducting its operations with its securities subsidiary in an integrated manner, consolidated regulation and supervision should target the said securities subsidiary and all of its subsidiaries where necessary. 例文帳に追加

③親会社が、証券会社と一体的に業務を運営しているとは認められない事業会社等である場合には、必要に応じて、当該証券会社以下の子会社を対象とする連結規制・監督を行うこととすべきではないか。 - 金融庁

(iv) Whether the securities company, etc. secures a necessary period of time, after notifying a corporate customer of the opportunity to opt out and before commencing the exchange with its parent/subsidiary corporation, etc. of non-disclosure information on the corporate customer, so that the corporate customer can make a decision within such period regarding whether or not to opt out. 例文帳に追加

④ 法人顧客にオプトアウトの機会の通知を行ってから、親子法人等との間で当該法人顧客に係る非公開情報の授受を開始するまでの間に、当該法人顧客がオプトアウトするか否かを判断するために必要な期間を確保しているか。 - 金融庁

Where overseas local subsidiaries violate competition laws, the Japanese parent corporation may be fined. It is necessary to exert effort into assessing and establishing a program for competition law compliance of overseas local subsidiaries for corporations that do business overseas.例文帳に追加

海外現地子会社において競争法違反行為があった場合、我が国親会社に対して制裁金が課され得ることから、海外展開している企業においては、海外現地子会社の競争法コンプライアンス体制の把握、整備に努める必要がある。 - 経済産業省

In cases that the parent company is a business corporation that implements risk-isolation measures, which means that the parent company does not conduct its operations with its securities subsidiary in an integrated manner, there is no need to make the group subject to group-wide consolidated regulation and supervision that includes parent companies. 例文帳に追加

・ 親会社がリスク遮断措置を講じている事業会社である等、証券会社と一体的に業務を運営しているとは認められない場合においては、親会社等を含むグループ全体の連結規制・監督の対象とする必要はなく、必要に応じて、当該証券会社とその子会社を対象とする連結規制・監督を行うこととすべきではないか（そのような場合に、親会社に起因する事由によって証券会社の適切な業務運営が妨げられる事態等が発生したときには、主要株主に対する措置命令（後述）で対応すべきではないか）。 - 金融庁

In this case, “Computer-related operations (system development, electronic processing, maintenance/management, etc.)” of (i) D and F above shall be replaced with “Operations related to the management and organization of securities (limited to those possessed as the own assets of a parent/subsidiary corporation, etc.),” (i) G shall be replaced with “Brokerage for name transfer, limited to those possessed as the own assets of a parent/subsidiary corporation, etc.),” and (i) K shall be replaced with “supplementary clerical work, such as the formulation of personnel-related documents (including operations related to the dispatch of workers to Financial Instruments Business Operators or financial instruments intermediary service providers and a parent/subsidiary corporation, etc.).” 例文帳に追加

なお、上記①ニについては「コンピュータ関連業務（システム開発、保守管理、データの保管管理のためのハードウェア及びソフトウェアの管理、電算処理等）」と、ヘについては「有価証券の管理、整理等に関する業務（親子法人等の自己の財産として保有しているものに限る。）」と、トについては「名義書換の取次業務（親子法人等の自己の財産として保有しているものに限る。）」と、ルについては「人事（金融商品取引業者等又は金融商品仲介業者及び親子法人等への労働者派遣業務を含む。）に関する文書作成等事務的補助業務」と読み替えて適用するものとする。 - 金融庁

(xi) a document stating each major shareholder of a Business Corporation Resulting from a Merger listing the name, trade name, address, proportion of voting rights (which means a voting right as prescribed in Article 86, paragraph 1; the same shall apply hereinafter in this Article through Article 121) to total voting rights, and its relationship with the applicant (limited to cases where major shareholders are officers of an applicant or the parent corporation, subsidiary, affiliated corporation, or any of its officers); 例文帳に追加

十一合併後の会社の主要株主の氏名又は商号若しくは名称、住所又は所在地、所有す る議決権（法第八十六条第一項に規定する議決権をいう。以下この条から第百二十 一条までにおいて同じ。）の議決権の総数に対する割合及び申請者との関係（主要株 主が申請者の役職員又は親会社、子会社若しくは関連会社若しくはその役職員であ る場合に限る。）を記載した書面 - 経済産業省

(7) The relevant official of the National Tax Agency, the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over a consolidated parent corporation's place for tax payment or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the location of the head office or principal office of a consolidated subsidiary corporation may, when it is necessary in the examination concerning the transaction between the consolidated corporation and a foreign affiliated person related to the said consolidated corporation, request the said consolidated corporation to present or submit the books and documents preserved by the said foreign affiliated person or copies thereof. In this case, the said consolidated corporation shall endeavor to obtain the said books and documents or copies thereof when requested to present or submit them. 例文帳に追加

７　国税庁の当該職員、連結親法人の納税地の所轄税務署若しくは所轄国税局の当該職員又は連結子法人の本店若しくは主たる事務所の所在地の所轄税務署若しくは所轄国税局の当該職員は、当該連結法人と当該連結法人に係る国外関連者との間の取引に関する調査について必要があるときは、当該連結法人に対し、当該国外関連者が保存する帳簿書類又はその写しの提示又は提出を求めることができる。この場合において、当該連結法人は、当該提示又は提出を求められたときは、当該帳簿書類又はその写しの入手に努めなければならない。 - 日本法令外国語訳データベースシステム

iii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a consolidated corporation listed in the items of Article 68-90(1) of the Act (where the said consolidated corporation is a consolidated subsidiary corporation prescribed in Article 2(xii)-7-3 of the Corporation Tax Act, a consolidated parent corporation prescribed in item (xii)-7-2 of the said Article which pertains to the said consolidated corporation) which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 40-4(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding two items who is related to the said specified foreign subsidiary company, etc. 例文帳に追加

三　法第四十条の四第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人（当該連結法人が法人税法第二条第十二号の七の三に規定する連結子法人である場合には、当該連結法人に係る同条第十二号の七の二に規定する連結親法人）の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前二号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム

(3) Where a share exchange implemented by a domestic corporation falls under the category of specified intra-group share exchange (meaning a share exchange which falls under all of the following items; excluding a share exchange which satisfies the requirement that any of the major businesses conducted by the wholly owned subsidiary corporation in a share exchange before the share exchange is interrelated with any of the businesses conducted by the wholly owning parent corporation in a share exchange before the said share exchange, and any other requirements specified by a Cabinet Order), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "share exchange" in Article 2(xii)-16(a) to (c) of the Corporation Tax Act shall be deemed to be replaced with "share exchange (excluding a share exchange that falls under the category of specified intra-group share exchange prescribed in Article 68-2-3(3) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.))": 例文帳に追加

３　内国法人の行う株式交換が特定グループ内株式交換（次の各号のいずれにも該当する株式交換をいい、株式交換完全子法人の株式交換前に営む主要な事業のうちのいずれかの事業と株式交換完全親法人の当該株式交換前に営む事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の十六イからハまでの規定中「その株式交換」とあるのは、「その株式交換（租税特別措置法第六十八条の二の三第三項（適格合併等の範囲に関する特例）に規定する特定グループ内株式交換に該当するものを除く。）」とする。 - 日本法令外国語訳データベースシステム

iii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a consolidated corporation listed in the items of Article 68-90(1) of the Act (where the said consolidated corporation is a consolidated subsidiary corporation, a consolidated parent corporation related to the said consolidated corporation) which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 66-6(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding two items who is related to the said specified foreign subsidiary company, etc. 例文帳に追加

三　法第六十六条の六第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人（当該連結法人が連結子法人である場合には、当該連結法人に係る連結親法人）の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前二号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム

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

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

The old Hankyu Corporation, which later became Hankyu Holdings (currently Hankyu Hanshin Holdings), was the parent company of a pro baseball team, the Hankyu Braves (later Orix Blue Wave and currently the Orix Buffaloes) from 1936 to 1988, and owned the Nishinomiya Kyujo (later Hankyu Nishinomiya Stadium, which was closed in 2002) under the right of pro baseball area protection. 例文帳に追加

阪急ホールディングス（現・阪急阪神ホールディングス）として持株会社となる前の旧・阪急電鉄は1936年から1988年までプロ野球球団、阪急ブレーブス（後にオリックス・ブルーウェーブ、現在はオリックス・バファローズ）を、西宮球場（後の阪急西宮スタジアム、2002年に閉鎖）をプロ野球地域保護権として所有していた。 - Wikipedia日英京都関連文書対訳コーパス

(b) in cases where a foreign juridical person or another organization holds shares pertaining to 50 percent or more of the voting rights (which means voting rights prescribed in Article 86, paragraph 1 of the Act; hereinafter the same shall apply in this item) of all shareholders under its own name or that of another person, said corporation or other organizations (hereinafter referred to as the “Foreign Parent Company” in this Article); 例文帳に追加

ロ当該商品取引員が、外国の法人その他の団体に総株主の議決権（法第八十六条 第一項 に規定する議決権をいう。以下このロにおいて同じ。）の百分の五十以上 の議決権に係る株式を自己又は他人の名義をもって所有されている場合における 当該法人その他の団体（以下この条において「外国親会社」という。） - 経済産業省

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

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

(8) Where a consolidated corporation, which was subject to the provisions of paragraph (1) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (2) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year in consolidated business years following the one to which the provisions of paragraph (1) have been applied; or where a consolidated corporation, which was subject to the provisions of paragraph (2) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (1) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year in consolidated business years following the one to which the provisions of paragraph (2) have been applied, it shall receive approval from the competent district director having jurisdiction over the consolidated parent corporation's place for tax payment, in advance. 例文帳に追加

８　その特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けた連結法人がその適用を受けた連結事業年度後の連結事業年度において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第二項の規定の適用を受けようとする場合又はその特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき同項の規定の適用を受けた連結法人がその適用を受けた連結事業年度後の連結事業年度において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けようとする場合には、あらかじめ連結親法人の納税地の所轄税務署長の承認を受けなければならない。 - 日本法令外国語訳データベースシステム