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

(iv) Number of shares, etc. held through direct and/or indirect ownership: The sum of the number of shares of or amount of capital contributions to a foreign corporation held directly by a resident prescribed in Article 2(1)(i)-2 or domestic corporation and the number of shares of or amount of capital contributions to the said foreign corporation specified by a Cabinet Order as being held indirectly by the said individual or domestic corporation via another foreign corporation 例文帳に追加

四　直接及び間接保有の株式等の数　第二条第一項第一号の二に規定する居住者又は内国法人が直接に有する外国法人の株式の数又は出資の金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式の数又は出資の金額の合計数又は合計額をいう。 - 日本法令外国語訳データベースシステム

Article 25-34 (1) The affiliated foreign corporation prescribed in Article 40-11(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign corporations which hold the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 40-11(1) of the Act (hereinafter referred to as a "specified foreign corporation" in this paragraph and the next paragraph) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 25-23(2) to (4) obtained by calculating the amount prescribed in items of Article 40-11(1) of the Act, pursuant to the provisions of Article 25-23(2) to (4), where an event listed in the items of Article 40-11(1) of the Act has occurred with regard to a specified foreign corporation related to a resident who is a specially-related shareholder, etc. or an affiliated foreign corporation related to the said resident, pursuant to the provisions of the next paragraph) (such affiliated foreign corporation shall exclude those falling under the category of a specified foreign corporation related to a resident set forth in Article 40-11(1) of the Act). 例文帳に追加

第二十五条の三十四　法第四十条の十一第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下この項及び次項において「特定外国法人」という。）に係る控除未済課税済配当等の額（次項の規定により特殊関係株主等である居住者に係る特定外国法人又は当該居住者に係る外国関係法人につき同条第一項各号に掲げる事実が生じた場合における同項各号に定める金額につき第二十五条の二十三第二項から第四項までの規定の例により計算するときの同項に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人（法第四十条の十一第一項の居住者に係る特定外国法人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

(i) The part of the amount equivalent to the interest to be paid to a resident or a domestic corporation with regard to the general foreign private bonds issued by a foreign corporation listed in Article 141, item (i) of the Corporation Tax Act, which is attributed to business conducted by said foreign corporation in Japan through a fixed place of business as prescribed in said item 例文帳に追加

一　法人税法第百四十一条第一号に掲げる外国法人が発行した一般民間国外債につき居住者又は内国法人に対して支払をする利子の金額のうち当該外国法人の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられる部分の金額 - 日本法令外国語訳データベースシステム

(i) Acquisition of securities issued by a corporation established based on foreign laws and regulations (hereinafter referred to as the "foreign corporation" in this paragraph) in the cases where the number of shares of the foreign corporation held by the resident or the amount of contribution thereof made by the resident accounts for not less than one-tenth of the total number of issued shares of the foreign corporation or the total amount of contribution thereof and in the cases that fall under those specified by the Ordinance of the Minister of Finance as cases equivalent thereto 例文帳に追加

一　当該居住者により所有される外国法令に基づいて設立された法人（以下この項において「外国法人」という。）の株式の数又は出資の金額の当該外国法人の発行済株式の総数又は出資の金額の総額に占める割合が百分の十以上となる場合及びこれに準ずる場合として財務省令で定める場合に該当する場合における当該外国法人の発行に係る証券の取得 - 日本法令外国語訳データベースシステム

vi) Family shareholder group: A group of persons who directly or indirectly hold shares, etc. of an affiliated foreign company, within which a resident or domestic corporation has a special relationship specified by a Cabinet Order with the rest of the persons in the group (excluding a foreign corporation 例文帳に追加

六　同族株主グループ　外国関係会社の株式等を直接又は間接に保有する者のうち、一の居住者又は内国法人及び当該一の居住者又は内国法人と政令で定める特殊の関係のある者（外国法人を除く。）をいう。 - 日本法令外国語訳データベースシステム

(iii) In addition to what is listed in the preceding two items, acquisition of securities issued by the foreign corporation, which has a permanent relationship with the resident through dispatch of officers, long-lasting supply of raw materials or others specified by the Ordinance of the Ministry of Finance, or loan of money to the foreign corporation 例文帳に追加

三　前二号に掲げるもののほか、当該居住者との間において役員の派遣、長期にわたる原材料の供給その他の財務省令で定める永続的な関係がある外国法人の発行に係る証券の取得又は当該外国法人に対する金銭の貸付け - 日本法令外国語訳データベースシステム

(21) Where the said domestic corporation and a foreign controlling shareholder, etc. related to the said domestic corporation are in a relationship listed in paragraph (11)(ii), when the same person prescribed in the said item is a resident or any other domestic corporation prescribed in Article 2(1)(i)-2 of the Act, the provisions of the preceding two paragraphs shall be applied by deeming the said same person to be a foreign controlling shareholder, etc. related to the said domestic corporation. 例文帳に追加

２１　当該内国法人と当該内国法人に係る国外支配株主等とが第十一項第二号に掲げる関係にある場合において、同号に規定する同一の者が法第二条第一項第一号の二に規定する居住者又は他の内国法人であるときは、当該同一の者を当該内国法人に係る国外支配株主等とみなして、前二項の規定を適用するものとする。 - 日本法令外国語訳データベースシステム

(19) Where the said consolidated corporation and a foreign controlling shareholder, etc. related to the said consolidated corporation are in a relationship listed in paragraph (11)(ii), when the same person prescribed in the said item is a resident or any other domestic corporation prescribed in Article 2(1)(i)-2 of the Act, the provisions of the preceding two paragraphs shall be applied by deeming the said same person to be a foreign controlling shareholder, etc. related to the said consolidated corporation. 例文帳に追加

１９　当該連結法人と当該連結法人に係る国外支配株主等とが第十一項第二号に掲げる関係にある場合において、同号に規定する同一の者が法第二条第一項第一号の二に規定する居住者又は他の内国法人であるときは、当該同一の者を当該連結法人に係る国外支配株主等とみなして、前二項の規定を適用するものとする。 - 日本法令外国語訳データベースシステム

(7) The provision of paragraph (1) shall not apply where an affiliated foreign corporation related to a resident who is a specially-related shareholder, etc. falls under the category of affiliated foreign company prescribed in Article 40-4(2)(i) and the said resident who is the said specially-related shareholder, etc. falls under the category of resident listed in each item of Article 40-4(1). 例文帳に追加

７　特殊関係株主等である居住者に係る外国関係法人が第四十条の四第二項第一号に規定する外国関係会社に該当し、かつ、当該特殊関係株主等である居住者が同条第一項各号に掲げる居住者に該当する場合には、第一項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

(3) With regard to the application of the provisions of Article 161(vi) of the Act, loans provided for a resident or a domestic corporation for the purpose of purchasing a vessel or aircraft to be used for the operations by the said resident or the said domestic corporation shall be treated as loans falling under the provisions of the said item, and loans provided for a nonresident or a foreign corporation for the purpose of purchasing a vessel or an aircraft to be used for the operations by the said nonresident or the said foreign corporation shall be treated as loans other than those falling under the provisions of Article 161(vi) of the Act. 例文帳に追加

３　法第百六十一条第六号の規定の適用については、居住者又は内国法人の業務の用に供される船舶又は航空機の購入のためにその居住者又は内国法人に対して提供された貸付金は、同号の規定に該当する貸付金とし、非居住者又は外国法人の業務の用に供される船舶又は航空機の購入のためにその非居住者又は外国法人に対して提供された貸付金は、同号の規定に該当する貸付金以外の貸付金とする。 - 日本法令外国語訳データベースシステム

(i) The shares, etc. for considering the claims held: The number or the amount adding together the number or the amount of the shares, etc. of a foreign corporation directly held by a resident (where the said foreign corporation has issued the shares, etc. in which different claims are vested, the number obtained by multiplying the issued shares, etc. of the said foreign corporation by the ratio of the amount of a dividend of surplus, etc. that the said resident can receive based on the said claims out of the total amount) and the shares, etc. for considering the claims indirectly held 例文帳に追加

一　請求権勘案保有株式等　居住者が直接に有する外国法人の株式等の数又は金額（当該外国法人が請求権の内容が異なる株式等を発行している場合には、当該外国法人の発行済株式等に、当該居住者が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合を乗じて計算した数）及び請求権勘案間接保有株式等を合計した数又は金額をいう。 - 日本法令外国語訳データベースシステム

(ii) Where there is a resident(s) or domestic corporation(s) among the persons who are to receive payment of the said interest: The total amount receivable by the nonresidents and foreign corporations who are to receive the said interest. 例文帳に追加

二　当該利子の支払を受けるべき者に居住者又は内国法人が含まれている場合　当該利子の支払を受けるべき者のうち非居住者及び外国法人がその支払を受けるべき金額の合計額 - 日本法令外国語訳データベースシステム

Article 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article: 例文帳に追加

第四十条の十一　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

(3) The provisions of Article 39-16(5) shall apply mutatis mutandis to the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held indirectly as prescribed in Article 66-9-6(2)(iv) of the Act. In this case, in Article 39-16(5)(i), the term "an individual" shall be deemed to be replaced with "a resident (meaning a resident prescribed in Article 2(1)(i)-2 of the Act; hereinafter the same shall apply in this paragraph);" the term "the said individual" shall be deemed to be replaced with "the said resident;" and in item (ii) of the said paragraph, the term "an individual" shall be deemed to be replaced with "a resident;" and the term "the said individual" shall be deemed to be replaced with "the said resident." 例文帳に追加

３　第三十九条の十六第五項の規定は、法第六十六条の九の六第二項第四号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額について準用する。この場合において、第三十九条の十六第五項第一号中「一部が個人」とあるのは「一部が居住者（法第二条第一項第一号の二に規定する居住者をいう。以下この項において同じ。）」と、「当該個人」とあるのは「当該居住者」と、同項第二号中「個人」とあるのは「居住者」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(a) A corporation that issues shares, etc. in which more than one voting right (limited to a voting right pertaining to a resolution on dividend of surplus, etc.; hereinafter the same shall apply in this item and the next paragraph) is vested (excluding a corporation listed in (c)): The ratio of the number of voting rights in the said affiliated foreign company held by the resident through direct and/or indirect ownership to the total number of voting rights in the said affiliated foreign company 例文帳に追加

イ　議決権（剰余金の配当等に関する決議に係るものに限る。以下この号及び次項において同じ。）の数が一個でない株式等を発行している法人（ハに掲げる法人を除く。）　その有する当該外国関係会社の直接及び間接保有の議決権の数の当該外国関係会社の議決権の総数のうちに占める割合 - 日本法令外国語訳データベースシステム

(b) A corporation that issues shares, etc. in which different claims are vested (excluding a corporation listed in (c)): The ratio of the amount of dividend of surplus, etc. based on the claim for the said affiliated foreign company held by the resident through direct and/or indirect ownership to the total amount of dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of the said affiliated foreign company 例文帳に追加

ロ　請求権の内容が異なる株式等を発行している法人（ハに掲げる法人を除く。）　その有する当該外国関係会社の直接及び間接保有の請求権に基づく剰余金の配当等の額の当該外国関係会社の株式等の請求権に基づき受けることができる剰余金の配当等の総額のうちに占める割合 - 日本法令外国語訳データベースシステム

a) Where a resident holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said resident's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation has issued the shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them 例文帳に追加

イ　当該外国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。）である他の外国法人（イにおいて「他の外国法人」という。）の発行済株式等の全部又は一部が居住者により所有されている場合　当該居住者の当該他の外国法人に係る持株割合（その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合（当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合）をいう。以下この号において同じ。）に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合（当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 40-11(1) of the Act shall be the amount obtained by calculating the amount specified in the items of the said paragraph, where an event listed in the items of the said paragraph has occurred with regard to a specified foreign corporation related to a resident who is a specially-related shareholder, etc. or an affiliated foreign corporation related to the said resident as prescribed in the said paragraph, pursuant to the provisions of Article 25-23(2) to (4). 例文帳に追加

２　法第四十条の十一第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特殊関係株主等である居住者に係る特定外国法人又は当該居住者に係る外国関係法人につき同項各号に掲げる事実が生じた場合における同項各号に定める金額につき、第二十五条の二十三第二項から第四項までの規定の例により計算した金額とする。 - 日本法令外国語訳データベースシステム

Article 25-24 (1) In the case referred to in Article 40-4(1) of the Act, whether or not a foreign company falls under the category of an affiliated foreign company shall be determined according to its status at the end of the relevant business year of the said foreign corporation and whether or not the person falls under the category of a resident listed in the items of the said paragraph shall be determined according to its status at the end of the relevant business year of an affiliated foreign company related to such resident. 例文帳に追加

第二十五条の二十四　法第四十条の四第一項の場合において、外国法人が外国関係会社に該当するかどうかの判定は、当該外国法人の各事業年度終了の時の現況によるものとし、その者が同項各号に掲げる居住者に該当するかどうかの判定は、これらの居住者に係る外国関係会社の各事業年度終了の時の現況による。 - 日本法令外国語訳データベースシステム

(5) A resident who 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 resident as well as any other documents specified by an Ordinance of the Ministry of Finance, to his/her final return form for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

５　特殊関係株主等である居住者は、当該居住者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の属する年分の確定申告書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

(ix) Taxable income: [In the case of a resident prescribed in Article 2(1)(i)-2] each type of income (meaning each type of income prescribed in Article 2(1)(xxi) of the Income Tax Act) for each year; [in the case of a domestic corporation] income for each business year (including the income of a corporation, which should file a return pursuant to the provision of Article 102(1) of the Corporation Tax Act, for each business year when liquidation is in progress) or consolidated income for each consolidated business year, or liquidation income; [in the case of a nonresident or foreign corporation] domestic source income specified in the relevant provision for the category of nonresident listed in Article 164(1)(i) to (iii) of the Income Tax Act corresponding to the said nonresident or the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign corporation, which is specified by a Cabinet Order 例文帳に追加

九　課税対象所得　第二条第一項第一号の二に規定する居住者にあつては各年分の各種所得（所得税法第二条第一項第二十一号に規定する各種所得をいう。）をいい、内国法人にあつては各事業年度の所得（法人税法第百二条第一項の規定による申告書を提出すべき法人の清算中の各事業年度の所得を含む。）若しくは各連結事業年度の連結所得又は清算所得をいい、非居住者又は外国法人にあつては所得税法第百六十四条第一項第一号から第三号までに掲げる非居住者又は法人税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いずれに該当するかに応じ当該非居住者又は外国法人のこれらの規定に定める国内源泉所得のうち政令で定めるものをいう。 - 日本法令外国語訳データベースシステム

(i) Wholesale business, banking business, trust business, securities business, insurance business, water transportation business or air transportation business: The case specified by a Cabinet Order in which the said specified foreign subsidiary company, etc. conducts business mainly with a person other than [1] a resident listed in each item of paragraph (1) who is related to the said specified foreign subsidiary company, etc., [2] a domestic corporation listed in each item of Article 66-6(1) that is related to the said specified foreign subsidiary company, etc., [3] a consolidated corporation listed in each item of Article 68-90(1) that is related to the said specified foreign subsidiary company, etc. or [4] any other person specified by a Cabinet Order as being equivalent to the persons mentioned in [1] to [3] 例文帳に追加

一　卸売業、銀行業、信託業、証券業、保険業、水運業又は航空運送業　その事業を主として当該特定外国子会社等に係る第一項各号に掲げる居住者、当該特定外国子会社等に係る第六十六条の六第一項各号に掲げる内国法人、当該特定外国子会社等に係る第六十八条の九十第一項各号に掲げる連結法人その他これらの者に準ずる者として政令で定めるもの以外の者との間で行つている場合として政令で定める場合 - 日本法令外国語訳データベースシステム

(i) Wholesale business, banking business, trust business, securities business, insurance business, water transportation business or air transportation business: The case specified by a Cabinet Order in which the said specified foreign subsidiary company, etc. conducts business mainly with a person other than [1] a resident listed in each item of Article 40-4(1) who is related to the said specified foreign subsidiary company, etc., [2] a domestic corporation listed in each item of paragraph (1) that is related to the said specified foreign subsidiary company, etc., [3] a consolidated corporation listed in each item of Article 68-90(1) that is related to the said specified foreign subsidiary company, etc. or [4] any other person specified by a Cabinet Order as being equivalent to the persons mentioned in [1] to [3] 例文帳に追加

一　卸売業、銀行業、信託業、証券業、保険業、水運業又は航空運送業　その事業を主として当該特定外国子会社等に係る第四十条の四第一項各号に掲げる居住者、当該特定外国子会社等に係る第一項各号に掲げる内国法人、当該特定外国子会社等に係る第六十八条の九十第一項各号に掲げる連結法人その他これらの者に準ずる者として政令で定めるもの以外の者との間で行つている場合として政令で定める場合 - 日本法令外国語訳データベースシステム

(i) Wholesale business, banking business, trust business, securities business, insurance business, water transportation business or air transportation business: The case specified by a Cabinet Order in which the said specified foreign subsidiary company, etc. conducts business mainly with a person other than [1] a resident listed in each item of Article 40-4(1) who is related to the said specified foreign subsidiary company, etc., [2] a domestic corporation listed in each item of Article 66-6(1) that is related to the said specified foreign subsidiary company, etc., [3] a consolidated corporation listed in each item of paragraph (1) that is related to the said specified foreign subsidiary company, etc. or [4] any other person specified by a Cabinet Order as being equivalent to the persons mentioned in [1] to [3] 例文帳に追加

一　卸売業、銀行業、信託業、証券業、保険業、水運業又は航空運送業　その事業を主として当該特定外国子会社等に係る第四十条の四第一項各号に掲げる居住者、当該特定外国子会社等に係る第六十六条の六第一項各号に掲げる内国法人、当該特定外国子会社等に係る第一項各号に掲げる連結法人その他これらの者に準ずる者として政令で定めるもの以外の者との間で行つている場合として政令で定める場合 - 日本法令外国語訳データベースシステム

Article 40-12 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 40-10(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the calculation of the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act with regard to the amount of dividend, etc. that a resident receives from a specified foreign corporation related to the said resident, and other necessary matters concerning the application of the provisions of the preceding two Articles shall be specified by a Cabinet Order. 例文帳に追加

第四十条の十二　特殊関係株主等と特殊関係内国法人との間に第四十条の十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、居住者がその者に係る特定外国法人から受ける配当等の額に係る所得税法第九十五条第一項に規定する控除限度額の計算その他前二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

(3) With regard to the application of the provisions of Article 138(vi) of the Act, loans provided for a domestic corporation or a resident for the purpose of purchasing a vessel or aircraft to be used for the operations by the said domestic corporation or the said resident shall be treated as loans falling under the provisions of the said item, and loans provided for a foreign corporation or a nonresident prescribed in Article 2(1)(v) (Definitions) of the Income Tax Act (hereinafter referred to as a "nonresident" in this Chapter) for the purpose of purchasing a vessel or an aircraft to be used for the operations by the said foreign corporation or the said nonresident shall be treated as loans other than those falling under the provisions of Article 138(vi) of the Act. 例文帳に追加

３　法第百三十八条第六号の規定の適用については、内国法人又は居住者の業務の用に供される船舶又は航空機の購入のためにその内国法人又は居住者に対して提供された貸付金は、同号の規定に該当する貸付金とし、外国法人又は所得税法第二条第一項第五号（定義）に規定する非居住者（以下この章において「非居住者」という。）の業務の用に供される船舶又は航空機の購入のためにその外国法人又は非居住者に対して提供された貸付金は、法第百三十八条第六号の規定に該当する貸付金以外の貸付金とする。 - 日本法令外国語訳データベースシステム

(i) A resident who holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the "direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company") is five percent or more: 例文帳に追加

一　その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である居住者 - 日本法令外国語訳データベースシステム

(4) Where a specified foreign corporation prescribed in the preceding paragraph that is related to a resident who is a specially-related shareholder, etc. has a fixed facility in the state or territory where its head office or principal office is located, and falls under any of the cases listed in the following items depending on the type of business listed in the following items to which its principal business corresponds in each business year, the provisions of paragraph (1) and the preceding paragraph shall not apply to the eligible retained income of the said specified foreign corporation for the relevant business year: 例文帳に追加

４　第一項及び前項の規定は、特殊関係株主等である居住者に係る同項に規定する特定外国法人がその本店又は主たる事務所の所在する国又は地域において固定施設を有するものである場合であつて、各事業年度においてその行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合に該当するときは、当該特定外国法人のその該当する事業年度に係る適用対象留保金額については、適用しない。 - 日本法令外国語訳データベースシステム

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deductions pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc. after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article. 例文帳に追加

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国法人又は外国関係法人から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 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

(4) The amount that shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary company, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by the said resident in the case where he/she indirectly holds the shares, etc. pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as those held indirectly as prescribed in Article 40-4(2)(iii) of the Act) (such shares, etc. of a specified foreign subsidiary company, etc. shall be limited to those held by the said resident and exclude those falling under the category of the shares, etc. of a specified foreign subsidiary company, etc. related to the said resident); hereinafter the same shall apply in this paragraph) which shall be paid for a period of the year during which the said resident held the said shares, etc. of the specified foreign subsidiary company, etc. (where the said sum exceeds the amount deemed to be revenue pertaining to the said miscellaneous income under the provisions of paragraph (1) of the said Article, such amount shall be that equivalent to the sum of the amounts deemed to be the said revenue). 例文帳に追加

４　法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等（当該居住者が当該特定外国子会社等に係る間接保有の株式等（同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る外国法人の株式等（当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。）を含む。以下この項において同じ。）を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額（当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額）とする。 - 日本法令外国語訳データベースシステム

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 40-10(1) of the Act shall be the amount calculated with regard to the eligible retained income (meaning the eligible retained income prescribed in the said paragraph; hereinafter the same shall apply in this Section) for the relevant business year of a specified foreign corporation related to a resident who is a specially-related shareholder, etc., pursuant to the provisions of Article 25-21(2) and (3). 例文帳に追加

２　法第四十条の十第一項に規定する政令で定めるところにより計算した金額は、特殊関係株主等である居住者に係る特定外国法人の各事業年度の適用対象留保金額（同項に規定する適用対象留保金額をいう。以下この節において同じ。）につき、第二十五条の二十一第二項及び第三項の規定の例により計算した金額とする。 - 日本法令外国語訳データベースシステム

(4) The provisions of Article 25-21(6) shall apply mutatis mutandis to the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held indirectly as prescribed in Article 40-10(2)(iv) of the Act. In this case, the term "an individual" in Article 25-21(6) shall be deemed to be replaced with "a resident." 例文帳に追加

４　第二十五条の二十一第六項の規定は、法第四十条の十第二項第四号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額について準用する。この場合において、第二十五条の二十一第六項中「個人」とあるのは、「居住者」と読み替えるものとする。 - 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 corporation and a foreign affiliated person related to the said 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 said 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、法人と当該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

(ii) In the underwriting contract, etc. (meaning an underwriting contract, etc. prescribed in Article 6(9)(i) of the Act) concluded by the person who issues the said foreign-issued company bonds, it is provided that the person who performs the underwriting, etc. prescribed in paragraph (9)(i) of the said Article (referred to as the "underwriting, etc." in the next item) of the said foreign-issued company bonds shall not have a resident or domestic corporation acquire or buy the said foreign-issued company bonds by way of an offering or secondary distribution, dealing in an offering or secondary distribution, or any other operations equivalent thereto (referred to as the "offering or secondary distribution, etc." in the next item) under the said underwriting contract, etc. 例文帳に追加

二　当該民間国外債の発行をする者が締結する引受契約等（法第六条第九項第一号に規定する引受契約等をいう。）に、当該民間国外債の同号に規定する引受け等（次号において「引受け等」という。）を行う者は、当該民間国外債を居住者及び内国法人に対して当該引受契約等に基づく募集又は売出し、募集又は売出しの取扱いその他これらに準ずるもの（次号において「募集又は売出し等」という。）により取得させ、又は売り付けてはならない旨の定めがあること。 - 日本法令外国語訳データベースシステム

(2) With regard to the application of the provisions of Article 161(vii) of the Act, royalty for the assets prescribed in (b) or (c) of the said item which are used in a vessel or aircraft used for the operations by a resident or a domestic corporation shall be treated as royalty falling under the provisions of the said item, and royalty for the said assets which are used in a vessel or aircraft used for the operations by a nonresident or a foreign corporation shall be treated as royalty other than that falling under the provisions of the said item. 例文帳に追加

２　法第百六十一条第七号の規定の適用については、同号ロ又はハに規定する資産で居住者又は内国法人の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料とし、当該資産で非居住者又は外国法人の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料以外の使用料とする。 - 日本法令外国語訳データベースシステム

(2) With regard to the application of the provisions of Article 138(vii) of the Act, royalty for the assets prescribed in (b) or (c) of the said item which are used in a vessel or aircraft used for the business of a domestic corporation or a resident shall be treated as royalty falling under the provisions of the said item, and royalty for the said assets which are used in a vessel or aircraft used for the business of a foreign corporation or a nonresident shall be treated as royalty other than that falling under the provisions of the said item. 例文帳に追加

２　法第百三十八条第七号の規定の適用については、同号ロ又はハに規定する資産で内国法人又は居住者の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料とし、当該資産で外国法人又は非居住者の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料以外の使用料とする。 - 日本法令外国語訳データベースシステム

(i) In the underwriting contract, etc. (meaning a contract for underwriting, dealing in public offering or secondary distribution, or any other operations equivalent thereto pertaining to the issue of bonds (hereinafter referred to in this item as "underwriting, etc.")) concluded by the person who issues the said general foreign-issued company bonds, it is provided that the person who performs the underwriting, etc. shall not pressure a resident or domestic corporation (excluding a domestic financial institution, etc.) into acquiring or buying the said general foreign-issued company bonds by way of public offering or secondary distribution, dealing in public offering or secondary distribution, or any other operations equivalent thereto under the said underwriting contract, etc. 例文帳に追加

一　当該一般民間国外債の発行をする者が締結する引受契約等（債券の発行に係る引受け、募集又は売出しの取扱いその他これらに準ずるもの（以下この号において「引受け等」という。）に関する契約をいう。）に、当該一般民間国外債の引受け等を行う者は、当該一般民間国外債を居住者及び内国法人（国内金融機関等を除く。）に対して当該引受契約等に基づく募集又は売出し、募集又は売出しの取扱いその他これらに準ずるものにより取得させ、又は売り付けてはならない旨の定めがあること。 - 日本法令外国語訳データベースシステム

(3) With regard to the application of the provision of paragraph (1) in the case where a specified foreign corporation related to a resident who is a specially-related shareholder, etc. (excluding a corporation engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to as the "case where a specified foreign corporation has a fixed facility" in the next paragraph), the phrase "amount that is adjusted" in the said paragraph shall be deemed to be replaced with "amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign corporation." 例文帳に追加

３　特殊関係株主等である居住者に係る特定外国法人（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域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ものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国法人の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。 - 日本法令外国語訳データベースシステム

(7) Where a resident holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc.(meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 40-6 shall be applied thereto. 例文帳に追加

７　居住者が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第四十条の六までの規定を適用する。 - 日本法令外国語訳データベースシステム

(8) Where a resident who is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc.(meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 40-12 shall be applied thereto. 例文帳に追加

８　特殊関係株主等である居住者が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び第六項を除く。）から第四十条の十二までの規定を適用する。 - 日本法令外国語訳データベースシステム

(2) A person who pays interest (excluding interest subject to the provision of Article 3-3(3) or (6)) on general foreign-issued company bonds that the person has issued during the period from April 1, 1998, to March 31, 2008, to a resident or domestic corporation shall, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of interest payable by a tax rate of 15 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection. 例文帳に追加

２　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した一般民間国外債につき、居住者又は内国法人に対しその利子（第三条の三第三項又は第六項の規定の適用があるものを除く。）の支払をする者は、その支払の際、その支払をする金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月末日までに、これを国に納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

Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article: 例文帳に追加

第四十条の五　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

(4) A Foreign Limited Partner represents and warrants that it is not treated as having a permanent establishment for the purpose of the tax laws of Japan for any reason other than its status as a Partner and that it would fall under the category of non-resident set forth in Article 164(1)(iv) of the Income Tax Act or the category of foreign corporation set forth in Article 141(iv) of the Corporate Tax Act if such Foreign Limited Partnerdid not conduct any business in Japan pursuant to this Agreement. If it is discovered that such representation and warranty is not true or correct or if a Foreign Limited Partner has failed to satisfy, or is likely to fail to satisfy, any of the requirements set forth in Article 41-21(1) of the Act on Special Measures Concerning Taxation, the Foreign Limited Partner shall immediately notify the General Partner of such fact in writing. For the purpose of withholding in connection with distributions of the Partnership Assets, the General Partner shall not be liable to the Partnership or the Interested Partners for the results of the withholding, so long as the General Partner relies on the Foreign Limited Partner’s representation and warranty contained in this paragraph and withholds taxes and other public duties as prescribed by the laws of Japan and applicable tax treaties. 例文帳に追加

4. 外国有限責任組合員は、自らが組合員でなければ日本の租税法上の恒久的施設を有することにはならず、かつ、当該外国有限責任組合員が本契約に基づき国内において事業を行っていないとすれば所得税法第164 条第1 項第4 号に掲げる非居住者又は法人税法第141 条第4 号に掲げる外国法人に該当することが真実かつ正確であることを表明し、保証する。かかる表明及び保証の内容が真実若しくは正確でないことが判明した場合、又は外国有限責任組合員が租税特別措置法第41条の21 第1 項に掲げる要件のいずれかを充足しなくなったとき若しくはそのおそれが生じた場合は、当該外国有限責任組合員は直ちにかかる事実を無限責任組合員に書面にて通知するものとする。無限責任組合員は、組合財産の分配にあたり行う源泉徴収につき、本項に定める外国有限責任組合員の表明及び保証に依拠した上で日本法及び適用ある租税条約の定めに従った源泉徴収を行う限り、かかる源泉徴収の結果につき本組合及び組合員等に対して責任を負わないものとする。 - 経済産業省