「Calculated」を含む例文一覧(35807)
＜前へ 1 2 .... 707 708 709 710 711 712 713 714 715 716 717 次へ＞- (5) In the case where the Prime Minister must render a decision set forth in paragraph (1) (limited to that pertaining to the provisions of Article 34-21-2(1); hereinafter the same shall apply in this paragraph) or a decision set forth in the preceding paragraph, if he/she must render one or more decisions on the attestation of financial documents of a company or any other person (hereinafter referred to as the "new decision" in this paragraph) pertaining to the same accounting period as the attestation of financial documents of said company or any other person concerning one or more decisions that have already been rendered pursuant to paragraph (1) or the preceding paragraph (hereinafter referred to as an "existing decision" in this paragraph), the Prime Minister shall render, as the new decision, a decision ordering the respondent to pay to the Treasury, in lieu of the amount under the provisions of paragraph (1) of the same Article or the preceding paragraph, a surcharge of an amount corresponding to the amount obtained by dividing proportionately the amount resulting from deducting the amount set forth in item (ii) from the amount set forth in item (i) in accordance with the amounts calculated for the individual decisions on the facts pertaining to the respective new decisions, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that the Prime Minister may not order payment of a surcharge under the provisions of paragraph (1) of the same Article or the preceding paragraph when the amount set forth in item (i) does not exceed the amount set forth in item (ii):
５ 内閣総理大臣は、第一項の決定（第三十四条の二十一の二第一項の規定に係るものに限る。以下この項において同じ。）又は前項の決定をしなければならない場合において、既に第一項又は前項の規定によりされた一以上の決定（以下この項において「既決定」という。）に係る会社その他の者の財務書類の証明と同一の会計期間に係る当該会社その他の者の他の財務書類の証明について一以上の決定（以下この項において「新決定」という。）をしなければならないときは、当該新決定について、同条第一項又は前項の規定による額に代えて、第一号に掲げる額から第二号に掲げる額を控除した額を内閣府令で定めるところによりそれぞれの新決定に係る事実について個別決定ごとの算出額に応じてあん分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。ただし、第一号に掲げる額が第二号に掲げる額を超えないときは、同条第一項又は前項の規定による課徴金の納付を命ずることができない。 - 日本法令外国語訳データベースシステム - Article 4 (1) The mayor of the city or the head of the town or village shall, in cases where an application has been made under paragraph (1) of the preceding Article, register, on the alien registration card (hereinafter referred to as a "registration card"), the following items, of which items (ix) and (xx) are to be registered only for an alien other than a permanent resident specified in the left-hand column of Table 2 of the Immigration Control Act (hereinafter referred to as a "permanent resident") or a special permanent resident as provided for in the Special Act on the Immigration Control of, Inter Alios, Those Who Have Lost Japanese Nationality on the Basis of the Treaty of Peace with Japan (Act No.71 of 1991, hereinafter referred to as the "Special Act on Immigration Control") (hereinafter referred to as a "special permanent resident"), while items (xviii) and (xx) are to be registered only for an alien other than one whose period of stay has been prescribed to be less than one year under the provisions of the Immigration Control Act and who is currently within such period (excluding an alien who, as a result of an extension of the period of stay or a change in the status of residence, has been granted permission to stay in Japan for one year or more, calculated from the commencement of his/her initial period of stay) (hereinafter referred to as a "resident of less than one year"), and the application shall be kept at the offices of the relevant city, town or village.
第四条 市町村の長は、前条第一項の申請があつたときは、当該申請に係る外国人について次に掲げる事項を外国人登録原票（以下「登録原票」という。）に登録し、これを市町村の事務所に備えなければならない。ただし、当該外国人が、入管法別表第二の上欄の永住者の在留資格をもつて在留する者（以下「永住者」という。）又は日本国との平和条的に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号）に定める特別永住者（以下「特別永住者」という。）である場合にあっては第九号及び第二十号に掲げる事項を、入管法の規定により一年未満の在留期間を決定され、その期間内にある者（在留期間の更新又は在留資格の変更により、当初の在留期間の始期から起算して一年以上本邦に在留することができることとなった者を除く。以下「一年未満在留者」という。）である場合にあっては第十八号及び第十九号に掲げる事項を、それぞれ登録原票に登録することを要しない。 - 日本法令外国語訳データベースシステム - Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation.
第六十八条の八十九 連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の当該連結法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度の連結所得の金額の計算上、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。 - 日本法令外国語訳データベースシステム - (ii) Where a single corporation or two or more corporations intervene(s) between a corporation which is a shareholder, etc. of the other corporation set forth in the preceding paragraph (excluding a corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in the said item) and the said one of the two corporations set forth in the preceding paragraph and has(have) a linkage with them through holding the issued shares, etc. (hereinafter such intervening corporation(s) shall be referred to as a "capital contribution-related corporation(s)" in this item) (limited to the case where 50 percent or more of the number or the amount of the issued shares, etc. of each of a capital contribution-related corporation(s) and the said corporation which is a shareholder, etc. are held by the said one of the two corporations or a capital contribution-related corporation(s) (such one of the two corporations or capital contribution-related foreign corporation(s) shall be limited to those 50 percent or more of the number or the amount of whose issued shares, etc. are held by the said one of the two corporations or other capital contribution-related corporation(s))): The ratio of the number or the amount of shares or capital contributions of the said other corporation held by the said corporation which is a shareholder, etc. out of the total issued shares, etc. of the said other corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them).
二 前項の他方の法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である法人を除く。）と同項の一方の法人との間にこれらの者と発行済株式等の所有を通じて連鎖関係にある一又は二以上の法人（以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の百分の五十以上の数又は金額の株式又は出資を当該一方の法人又は出資関連法人（その発行済株式等の百分の五十以上の数又は金額の株式又は出資が当該一方の法人又は他の出資関連法人によつて所有されているものに限る。）によつて所有されている場合に限る。） 当該株主等である法人の有する当該他方の法人の株式又は出資の数又は金額が当該他方の法人の発行済株式等のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である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) In the case where a specified foreign subsidiary company, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, when a consolidated corporation related to the said specified foreign subsidiary company, etc. seeks the application of the provisions of Article 68-91(1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) or Article 66-7(1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) of the Act in two or more business years or consolidated business years; with respect to the application of the provisions of Article 68-91(1) of the Act for a consolidated business year following the first one of the said two or more consolidated business years or business years, the amount obtained by deducting the amount listed in item (ii) (the amount listed in item (iii), when seeking the application of the provisions of Article 68-91(1) of the Act for the first time after receiving the application of the provisions of Article 66-7(1) of the Act) from the amount listed in item (i) shall be deemed to be the calculated amount prescribed in the preceding paragraph:
２ 特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合において、当該特定外国子会社等に係る連結法人がその二以上の連結事業年度又は事業年度において法第六十八条の九十一第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）又は第六十六条の七第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）の規定の適用を受けるときは、当該二以上の連結事業年度又は事業年度のうち最初の連結事業年度又は事業年度後の連結事業年度に係る法第六十八条の九十一第一項の規定の適用については、第一号に掲げる金額から第二号に掲げる金額（法第六十六条の七第一項の規定の適用を受けた場合で、その適用を受けた後最初に法第六十八条の九十一第一項の規定の適用を受けるときは、第三号に掲げる金額）を控除した金額をもつて前項に規定する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 - (ii) Where a single corporation or two or more corporations are interposed between a corporation which is a shareholder, etc. of the second corporation set forth in the preceding paragraph (excluding a corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in said item) and the first corporation set forth in the preceding paragraph, and this single corporation or two or more corporations have a link with the other corporations through the holding of issued shares, etc. (hereinafter such interposed corporations shall be referred to as "corporations related through capital contribution" in this item) (limited to the case where over 50 percent of the total number or the total amount of the issued shares, etc. of both the corporations related through capital contribution and the corporation which is the shareholder, etc. are held by the first corporation or by a corporation related through capital contribution (this shall be limited to those for whom over 50 percent of the total number or the total amount of the issued shares, etc. are held by said first corporation or by another corporation related through capital contribution)): The ratio of the number or the amount of shares, etc. of the second corporation that are held by said corporation which is a shareholder, etc. out of the total issued shares, etc. of said second corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them).
二 前項の他方の法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である法人を除く。）と同項の一方の法人との間にこれらの者と発行済株式等の所有を通じて連鎖関係にある一又は二以上の法人（以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式等を当該一方の法人又は出資関連法人（その発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式等が当該一方の法人又は他の出資関連法人によつて所有されているものに限る。）によつて所有されている場合に限る。） 当該株主等である法人の有する当該他方の法人の株式等の数又は金額が当該他方の法人の発行済株式等の総数又は総額のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である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 - (i) The amount pertaining to the transfer of funds from the special international financial transactions account to other accounts at the closing time of every day (if the current day is a holiday, the previous day thereof; hereinafter the same shall apply in this paragraph) shall not exceed the amount calculated by multiplying the amount, which is obtained by dividing the monthly total of the amounts pertaining to the operation of funds to non-residents prescribed in Article 21, paragraph (3) of the Act, of which accounting is settled in the special international financial transactions account at the closing time of every day in the month previous to the month to which the said day belongs, by the number of days of the month (where the amount obtained by dividing the total amount by the number of days of the month is not more than the amount specified by the Minister of Finance, the amount specified by the Minister of Finance), by the rate specified by the Minister of Finance (for the period from the day when an approved financial institution for the special international financial transactions account started accounting related to the special international financial transactions account to the last day of the month following the month to which the said day belongs, the amount instructed by the Minister of Finance by considering the state of money loan in foreign currency provided by the approved financial institution for the special international financial transactions account or other circumstances).
一 毎日（当日が休日であるときは、その前日。以下この項において同じ。）の終業時における特別国際金融取引勘定からその他の勘定への資金の振替に係る金額は、その日の属する月の前月中の毎日の終業時において特別国際金融取引勘定に経理されている金額のうち法第二十一条第三項に規定する非居住者に対する資金の運用に係るもののその月中の合計額をその月の日数で除して得た金額（当該合計額をその月の日数で除して得た金額が財務大臣の定める金額以下の場合にあつては、財務大臣が定める金額）に財務大臣の定める率を乗じて算定した金額（特別国際金融取引勘定承認金融機関が特別国際金融取引勘定に関する経理を開始した日から同日の属する月の翌月の末日までの間においては、当該特別国際金融取引勘定承認金融機関の外国通貨による金銭の貸付けの状況その他の事情を勘案して財務大臣が指示する金額）を限度とする。 - 日本法令外国語訳データベースシステム - Article 130 (1) The provision of Article 97-2, paragraph (2) (including the cases where it is applied mutatis mutandis pursuant to Article 199 of the Insurance Business Act revised by the provision of Article 22 (hereinafter referred to as "Current Insurance Business Act") of the Current Insurance Business Act shall not apply, for a period of one year counting from the Effective Date, to the investment of assets on behalf of one single person (referring to the one single person prescribed in Article 97-2, paragraph (2) of the Current Insurance Business Act; the same shall apply in the following paragraph) by an Insurance Company (referring to an Insurance Company as defined in Article 2, paragraph (2) of the Current Insurance Business Act; the same shall apply hereinafter) (including a Foreign Insurance Company, etc. (referring to a Foreign Insurance Company, etc. as defined in Article 2, paragraph (7) of the Current Insurance Business Act; the same shall apply hereinafter) or a Licensed Specified Juridical Person (referring to a Licensed Specified Juridical Person as defined in Article 223, paragraph (1) of the Current Insurance Business Act; the same shall apply hereinafter); hereinafter the same shall apply in this paragraph), where the amount of those assets prescribed in Article 97-2, paragraph (2) of the Current Insurance Business Act which are invested by the Insurance Company on behalf of that one single person exceeds, at the time when this Act enters into force, the amount calculated pursuant to the provision of that paragraph, provided that the Insurance Company notify thereof to the Financial Reconstruction Commission within three months from the Effective Date.
第百三十条 第二十二条の規定による改正後の保険業法（以下「新保険業法」という。）第九十七条の二第二項（新保険業法第百九十九条において準用する場合を含む。）の規定は、この法律の施行の際現に同一人（新保険業法第九十七条の二第二項に規定する同一人をいう。次項において同じ。）に対する同条第二項に規定する資産の運用の額が同項の規定により計算した額を超えている保険会社（新保険業法第二条第二項に規定する保険会社をいう。以下同じ。）（外国保険会社等（新保険業法第二条第七項に規定する外国保険会社等をいう。以下同じ。）及び免許特定法人（新保険業法第二百二十三条第一項に規定する免許特定法人をいう。以下同じ。）を含む。以下この項において同じ。）の当該同一人に対する当該資産の運用については、当該保険会社が施行日から起算して三月を経過する日までにその旨を金融再生委員会に届け出たときは、施行日から起算して一年を経過する日までの間は、適用しない。 - 日本法令外国語訳データベースシステム - (3) The total obligatory recycling amount set forth in item 1 of the preceding paragraph shall be the amount set by the competent minister based on the amount obtained by totaling the amount obtained by multiplying the total amount prescribed in Article 9, paragraph 6 of the waste containers and packaging that conform to the specified sorting standards in the fiscal year by the rate of responsibility of the designated manufacturer/user (meaning the ratio set by the competent minister as the ratio of the amount to be recycled by specified container users, specified container manufacturers, etc. or specified packaging users (hereinafter referred to as the "Designated Manufacturer/Users") in the amount of the waste containers and packaging that conform to the specified sorting standards; hereinafter the same shall apply in this paragraph) and the amount calculated, pursuant to the provision of the ordinance of the competent ministry, as the amount to be recycled by the Designated Manufacturers/Users in the fiscal year out of the amount of waste containers and packaging that conform to the specified sorting standards obtained by the end of the previous fiscal year of the relevant fiscal year which have not been recycled (if that amount exceeds the amount obtained by multiplying the amount listed in Article 7, paragraph 2, item 1 of waste containers and packaging that conform to the specified sorting standards in the fiscal year by the rate of responsibility of the Designated Manufacturer/User, that amount obtained by multiplying the amount and the rate).
３ 前項第一号の再商品化義務総量は、当該年度における当該特定分別基準適合物の第九条第六項に規定する総量に特定事業者責任比率（当該特定分別基準適合物の量のうち、特定容器利用事業者、特定容器製造等事業者又は特定包装利用事業者（以下「特定事業者」という。）により再商品化がされるべき量の占める比率として主務大臣が定める比率をいう。以下この項において同じ。）を乗じて得た量と、当該年度の前年度の末までに得られた当該特定分別基準適合物であって再商品化がされなかったものの量のうち当該年度において特定事業者により再商品化がされるべき量として主務省令で定めるところにより算定される量とを合算して得た量（その量が当該年度における当該特定分別基準適合物の第七条第二項第一号に掲げる量に特定事業者責任比率を乗じて得た量を超えるときは、当該乗じて得た量）を基礎として主務大臣が定める量とする。 - 日本法令外国語訳データベースシステム - (3) If the ratio between the amount of the insurance benefits pertaining to employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act, the insurance benefits pertaining to persons afflicted with a disease caused as a result of having been engaged in a specific job or occupation for a long period which is specified by the Ordinance of the Ministry of Health, Labour and Welfare (limited to the persons specified by the Ordinance of the Ministry of Health, Labour and Welfare for each type of the businesses specified by the Ordinance of the Ministry of Health, Labour and Welfare, taking into consideration of the service period in respect of such business, etc.) (hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1)), and the insurance benefits pertaining to persons deemed as entitled to receive the insurance benefit pursuant to the provision of Article 36, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as the "insured of Class III special enrollment")) in respect of any business falling under any of the following items during each insurance year of three consecutive insurance years and in respect of which business three years or more have passed, since the establishment of the insurance relation of industrial accident insurance, as of March 31 of the last insurance year of such consecutive three insurance years (hereinafter referred to as the "reference date" in this paragraph), the payment of which has been made during such consecutive three insurance years (or, in case of insurance benefits paid as pension or otherwise specified by the Ordinance of the Ministry of Health, Labour and Welfare, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare; the same shall apply in Article 20, paragraph (1)), plus the amount of the payments made as the services listed in Article 29, paragraph (1), item (ii) of the Industrial Accident Insurance Act which pertain to employment injury and which are specified by the Ordinance of the Ministry of Health, Labour and Welfare (or, in case of payments other than those paid as lump sum payments, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare) on one hand, and the amount obtained by multiplying the aggregate of the amount of the general insurance premiums (or, in case of the businesses set forth in paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate prescribed in the preceding paragraph (or, if such rate has been increased or decreased pursuant to the provision of such paragraph, such increased or decreased rate)) after deducting the amount of the portion corresponding to the off-the-job injury rate (meaning the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to commuting injury and the amount of the costs required for the benefit for second medical examination, etc. during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied, and other circumstances; hereinafter the same shall apply in this paragraph and in Article 20, paragraph (1)) plus the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate (meaning the off-the-job injury rate after deducting the rate determined by the Minister of Health, Labour and Welfare set forth in Article 13; the same shall apply in each item of Article 20, paragraph (1) and in Article 20, paragraph (2)), by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning employment injury, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, and other circumstances (in Article 20, paragraph (1), item (i) referred to as the "Class I adjustment rate") on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, then the Minister of Health, Labour and Welfare may acknowledge the rate calculated by increasing or decreasing the industrial accident insurance rate prescribed in the preceding paragraph in respect of such business less the off-the-job injury rate, by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), as the industrial accident insurance rate for the insurance year two years following the insurance year in which the reference date of such business is included.
３ 厚生労働大臣は、連続する三保険年度中の各保険年度において次の各号のいずれかに該当する事業であつて当該連続する三保険年度中の最後の保険年度に属する三月三十一日（以下この項において「基準日」という。）において労災保険に係る保険関係が成立した後三年以上経過したものについての当該連続する三保険年度の間における労災保険法の規定による業務災害に関する保険給付（労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金、特定の業務に長期間従事することにより発生する疾病であつて厚生労働省令で定めるものにかかつた者（厚生労働省令で定める事業の種類ごとに、当該事業における就労期間等を考慮して厚生労働省令で定める者に限る。）に係る保険給付（以下この項及び第二十条第一項において「特定疾病にかかつた者に係る保険給付」という。）及び労災保険法第三十六条第一項の規定により保険給付を受けることができることとされた者（以下「第三種特別加入者」という。）に係る保険給付を除く。）の額（年金たる保険給付その他厚生労働省令で定める保険給付については、その額は、厚生労働省令で定めるところにより算定するものとする。第二十条第一項において同じ。）に労災保険法第二十九条第一項第二号に掲げる事業として支給が行われた給付金のうち業務災害に係るもので厚生労働省令で定めるものの額（一時金として支給された給付金以外のものについては、その額は、厚生労働省令で定めるところにより算定するものとする。）を加えた額と一般保険料の額（第一項第一号の事業については、前項の規定による労災保険率（その率がこの項の規定により引き上げ又は引き下げられたときは、その引き上げ又は引き下げられた率）に応ずる部分の額）から非業務災害率（労災保険法の適用を受けるすべての事業の過去三年間の通勤災害に係る災害率及び二次健康診断等給付に要した費用の額その他の事情を考慮して厚生労働大臣の定める率をいう。以下この項及び第二十条第一項において同じ。）に応ずる部分の額を減じた額に第一種特別加入保険料の額から特別加入非業務災害率（非業務災害率から第十三条の厚生労働大臣の定める率を減じた率をいう。第二十条第一項各号及び第二項において同じ。）に応ずる部分の額を減じた額を加えた額に業務災害に関する年金たる保険給付に要する費用、特定疾病にかかつた者に係る保険給付に要する費用その他の事情を考慮して厚生労働省令で定める率（第二十条第一項第一号において「第一種調整率」という。）を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下である場合には、当該事業についての前項の規定による労災保険率から非業務災害率を減じた率を百分の四十の範囲内において厚生労働省令で定める率だけ引き上げ又は引き下げた率に非業務災害率を加えた率を、当該事業についての基準日の属する保険年度の次の次の保険年度の労災保険率とすることができる。 - 日本法令外国語訳データベースシステム - Article 26-11 (1) The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i)."
第二十六条の十一 法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益（租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益をいう。次項及び第三項において同じ。）」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。 - 日本法令外国語訳データベースシステム - Sec.166 Goods Bearing Infringing Marks or Trade Names No article of imported merchandise which shall copy or simulate the name of any domestic product, or manufacturer, or dealer, or which shall copy or simulate a mark registered in accordance with the provisions of this Act, or shall bear a mark or trade name calculated to induce the public to believe that the article is manufactured in the Philippines, or that it is manufactured in any foreign country or locality other than the country or locality where it is in fact manufactured, shall be admitted to entry at any customhouse of the Philippines. In order to aid the officers of the customs service in enforcing this prohibition, any person who is entitled to the benefits of this Act, may require that his name and residence, and the name of the locality in which his goods are manufactured, a copy of the certificate of registration of his mark or trade name, to be recorded in books which shall be kept for this purpose in the Bureau of Customs, under such regulations as the Collector of Customs with the approval of the Secretary of Finance shall prescribe, and may furnish to the said Bureau facsimiles of his name, the name of the locality in which his goods are manufactured, or his registered mark or trade name, and thereupon the Collector of Customs shall cause one or more copies of the same to be transmitted to each collector or to other proper officer of the Bureau of Customs.
第166条 侵害する標章又は商号を付した商品 国内の製品，製造者若しくは販売者の名称を模写し若しくはまね，本法の規定に従って登録された標章を模写し若しくはまね，又は当該物品がフィリピンにおいて製造され若しくは当該物品が実際に製造される国若しくは地方以外の外国若しくは地方において製造されていると公衆を誤認させることを意図した標章若しくは商号を付した輸入商品は，フィリピンの税関で通関を許可されない。関税業務担当官によるこの禁止の実施を支援するために，本法による利益を受ける権利を有する者は，関税徴税官が財務省長官の承認を得て定める規則に従い，その名称及び居所，その商品が製造される地方の名称，並びにその標章又は商号の登録証の写を，関税局がその目的のために保持する帳簿に記録することを請求することができ，また，関税局に対して，その名称，その商品が製造される地方の名称又はその登録標章若しくは商号を写真伝送により提出することができる。関税徴税官は，そのような提出があった ときは，その写を作成し，関税局の各徴税官その他適切な官職に送付する。 - 特許庁 - (4) A Tender Offeror shall conduct transfer of Share Certificates, etc. and other settlement procedures with regard to all of the Share Certificates, etc. Offered to Sell pursuant to the Terms of Purchase, etc. stated in the Public Notice for Commencing Tender Offer and Tender Offer Notification (or, if the Terms of Purchase, etc. have been changed by the public notice under Article 27-6(2) or the public announcement and public notice under Article 27-6(3), the Terms of Purchase, etc. after the change), except in cases where the Tender Offeror makes Withdrawal, etc. of Tender Offer with regard to all of the Share Certificates, etc. Offered to Sell during the Tender Offer Period under the proviso to Article 27-11(1) or where the Tender Offeror states any of the following as one of the Terms of Purchase, etc. in the Public Notice for Commencing Tender Offer and Tender Offer Notification (with regard to the term specified in item (ii), limited to cases where the Share Certificates, etc. Holding Rate (meaning Share Certificates, etc. Holding Rate as defined in Article 27-2(8)) of Share Certificates, etc. in possession by the Tender Offeror after the Tender Offer, or, in cases where there are Persons in Special Relationship as specified in Article 27-2(1)(i) with the Tender Offeror, the Share Certificates, etc. Holding Rate calculated by adding the Share Certificates, etc. Holding Rate of the Persons in Special Relationship as defined in Article 27-2(8) to that for the person who conducted the Purchase, etc.) will not exceed the rate specified by a Cabinet Order):
４ 公開買付者は、公開買付期間中における応募株券等の全部について第二十七条の十一第一項ただし書の規定により公開買付けの撤回等を行う場合並びに公開買付開始公告及び公開買付届出書において次に掲げる条件を付した場合（第二号の条件を付す場合にあつては、当該公開買付けの後における公開買付者の所有に係る株券等の株券等所有割合（第二十七条の二第八項に規定する株券等所有割合をいい、当該公開買付者に同条第一項第一号に規定する特別関係者がある場合にあつては、当該特別関係者の所有に係る株券等の同条第八項に規定する株券等所有割合を加算したものをいう。）が政令で定める割合を下回る場合に限る。）を除き、応募株券等の全部について、公開買付開始公告及び公開買付届出書に記載した買付条件等（第二十七条の六第二項の規定による公告又は同条第三項の規定による公表及び公告により買付条件等を変更したときは、当該変更後の買付条件等）により、買付け等に係る受渡しその他の決済を行わなければならない。 - 日本法令外国語訳データベースシステム - (ii) in the case where the Tender Offer Purchaser makes Purchase, etc. of the Share Certificates, etc. using a method different from the method of proportional distribution stated in the Tender Offer Notification: the amount calculated by multiplying the difference between the number of the Share Certificates, etc. of which Purchase, etc. should be made by the Tender Offer Purchaser from the person entitled to claim damages under the preceding paragraph if the Tender Offer Purchaser uses the method of proportional distribution and the number of Share Certificates, etc. of which Purchase, etc. was actually made by the Tender Offer Purchaser from the person entitled to claim damages (in cases where the Tender Offer Purchaser did not make Purchase, etc. of any of Share Certificates, etc. from the person entitled to claim damages, the number of the Share Certificates, etc. of which Purchase, etc. should be made by the Tender Offer Purchaser from the person entitled to claim damages if the method of proportional distribution is used) by the difference between the Tender Offer Price (or the price paid by the Tender Offeror as specified in Article 27-17(2) in the case where paragraph (1) of the preceding Article is also applicable, the favorable price referred to in the preceding item in the case where the preceding item is also applicable, or the more favorable one between them in the case where both Article 27-17(1) and the preceding item are also applicable) and the market price of the Share Certificates, etc. at the time when the damages are claimed under the preceding paragraph (or estimated disposal price in the case where there is no market price for the Share Certificates, etc., or disposal price in the case where the Share Certificates, etc. was disposed of before the damages is claimed).
二 当該公開買付けをした者が公開買付届出書に記載されたあん分比例方式と異なる方式で株券等の買付け等をした場合 当該あん分比例方式で計算した場合に前項の規定による請求権者から買付け等がされるべき株券等の数から当該公開買付けをした者が当該請求権者から買付け等をした株券等の数を控除した数（当該請求権者から買付け等をしなかつた場合には、当該あん分比例方式で計算した場合に当該請求権者から買付け等がされるべき株券等の数とする。）に公開買付価格（前条第一項に該当する場合にあつては同条第二項に規定する公開買付者が支払つた価格、前号に掲げる場合に該当する場合にあつては同号に定める有利な価格とし、そのいずれにも該当する場合にあつてはそのいずれか有利な価格とする。）から前項の規定による損害賠償を請求する時における当該株券等の市場価格（市場価格がないときはその時における処分推定価格とし、当該請求時前に当該株券等を処分した場合においてはその処分価格とする。）を控除した金額を乗じた額 - 日本法令外国語訳データベースシステム - Article 66-5 (1) Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation.
第六十六条の五 内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の当該内国法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額（法人税法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。 - 日本法令外国語訳データベースシステム - (ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between a foreign corporation which is a shareholder, etc. of the said other foreign corporation (excluding a foreign corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in the said item) and a foreign corporation listed in item (i) and item (ii) of the preceding paragraph and has(have) a linkage with them through holding the shares, etc. (hereinafter referred to as a "capital contribution-related foreign corporation(s)" in this item) (limited to the case where over 50 percent of the number or the amount of the issued shares, etc. of each of a capital contribution-related foreign corporation(s) and the said foreign corporation which is a shareholder, etc. are held by a foreign corporation listed in item (i) and item (ii) of the said paragraph or a capital contribution-related foreign corporation(s) (such foreign corporation or capital contribution-related foreign corporation(s) shall be limited to those over 50 percent of the number or the amount of whose issued shares, etc. are held by a foreign corporation listed in item (i) and item (ii) of the said paragraph or other capital contribution-related corporation(s))): The ratio of the number or the amount of the shares, etc. of the said other foreign corporation held by the said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of the said other foreign corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them).
二 当該他の外国法人の株主等である外国法人（前号に掲げる場合に該当する同号の株主等である外国法人を除く。）と前項第一号及び第二号に掲げる外国法人との間にこれらの者と株式等の所有を通じて連鎖関係にある一又は二以上の外国法人（以下この号において「出資関連外国法人」という。）が介在している場合（出資関連外国法人及び当該株主等である外国法人がそれぞれそ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同項第一号及び第二号に掲げる外国法人又は出資関連外国法人（そ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が同項第一号及び第二号に掲げる外国法人又は他の出資関連外国法人によつて所有されているものに限る。）によつて所有されている場合に限る。） 当該株主等である外国法人の有する当該他の外国法人の株式等の数又は金額が当該他の外国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である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) In the case where a specified foreign subsidiary company, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, when a domestic corporation related to the said specified foreign subsidiary company, etc. seeks the application of the provisions of Article 66-7(1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) or Article 68-91(1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) of the Act, regarding the amount of the said foreign corporation taxes in two or more business years or consolidated business years; with respect to the application of the provisions of Article 66-7(1) of the Act for a business year following the first one of the said two or more business years or consolidated business years, the amount obtained by deducting the amount listed in item (ii) (the amount listed in item (iii), when seeking the application of the provisions of Article 66-7(1) of the Act for the first time after receiving the application of the provisions of Article 68-91(1) of the Act) from the amount listed in item (i) shall be deemed to be the calculated amount prescribed in the preceding paragraph:
２ 特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合において、当該特定外国子会社等に係る内国法人がその二以上の事業年度又は連結事業年度において当該外国法人税の額につき法第六十六条の七第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）又は第六十八条の九十一第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）の規定の適用を受けるときは、当該二以上の事業年度又は連結事業年度のうち最初の事業年度又は連結事業年度後の事業年度に係る法第六十六条の七第一項の規定の適用については、第一号に掲げる金額から第二号に掲げる金額（法第六十八条の九十一第一項の規定の適用を受けた場合で、その適用を受けた後最初に法第六十六条の七第一項の規定の適用を受けるときは、第三号に掲げる金額）を控除した金額をもつて前項に規定する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 - (i) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount calculated by deeming that the income, which arises from a business pertaining to a foreign affiliated transaction set forth in Article 68-88(6) of the Act for the business year including the date on which the said foreign affiliated transaction was conducted, based on financial statements containing the consolidated status of property and profits and losses of a corporate group which includes the said consolidated corporation and a foreign affiliated person (meaning a foreign affiliated person prescribed in paragraph (1) of the said Article) pertaining to the said foreign affiliated transaction conducted by the said consolidated corporation (where the income arising from the said business is not recorded separately from the income arising from other businesses in the said financial statements, the income arising from businesses including the said business; hereinafter the same shall apply in this item), or for any other period equivalent thereto, is to be attributed to such persons, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting the said foreign affiliated transaction (where the amount of expenses or the value of fixed assets spent or used for the said business is not recorded separately from the amount of expenses or the value of fixed assets spent or used for other businesses in the said financial statements, the amount of expenses or the value of fixed assets spent or used for businesses including the said business) or any other levels of such persons' contribution to the said income
一 法第六十八条の八十八第六項の連結法人及び当該連結法人の同項の国外関連取引に係る国外関連者（同条第一項に規定する国外関連者をいう。）の属する企業集団の財産及び損益の状況を連結して記載した計算書類による当該国外関連取引が行われた日を含む事業年度又はこれに準ずる期間の当該国外関連取引に係る事業に係る所得（当該計算書類において当該事業に係る所得が他の事業に係る所得と区分されていない場合には、当該事業を含む事業に係る所得とする。以下この号において同じ。）が、これらの者が支出した当該国外関連取引に係る事業に係る費用の額、使用した固定資産の価額（当該計算書類において当該事業に係る費用の額又は固定資産の価額が他の事業に係る費用の額又は固定資産の価額と区分されていない場合には、当該事業を含む事業に係る費用の額又は固定資産の価額とする。）その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じてこれらの者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法 - 日本法令外国語訳データベースシステム - (7) Where the relevant official of the National Tax Agency or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over a corporation's place for tax payment has requested the 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 corporation in each business year or copies of such books and documents (in the case where the 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; the same shall apply in the next paragraph, paragraph (9) and paragraph (12)(ii)), if the said 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 corporation's amount of income or amount of loss for the relevant business year or the amount of liquidation income arising from its dissolution:
７ 国税庁の当該職員又は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が、法人にその各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。次項、第九項及び第十二項第二号において同じ。）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、当該法人の当該事業年度の所得の金額若しくは欠損金額又は解散による清算所得の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 - (ii) Where a single corporation or two or more corporations intervene(s) between a corporation which is a shareholder, etc. of a specially-related domestic corporation (excluding a foreign corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in the said item and a corporation falling under the category of a specially-related shareholder, etc.) and a specially-related shareholder, etc. and has(have) a linkage with them through holding the shares, etc. (where the said corporation which is a shareholder, etc. is a domestic corporation and the said intervening corporation(s) is a (are all) domestic corporation(s), excluding the said domestic corporation(s) and a corporation falling under the category of a specially-related shareholder, etc.; hereinafter referred to as a "capital contribution-related corporation(s)" in this item) (limited to the case where 80 percent or more of the number or the amount of the issued shares, etc. of each of a capital contribution-related corporation(s) and the said corporation which is a shareholder, etc. are held by a specially-related shareholder, etc. or a capital contribution-related corporation(s) (such specially-related shareholder, etc. or capital contribution-related foreign corporation(s) shall be limited to those 80 percent or more of the number or the amount of whose issued shares, etc. are held by a specially-related shareholder, etc. or other capital contribution-related corporation(s))): The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by the said corporation which is a shareholder, etc. out of the total issued shares, etc. of the said specially-related domestic corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them).
二 特殊関係内国法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である外国法人及び特殊関係株主等に該当する法人を除く。）と特殊関係株主等との間にこれらの者と株式等の所有を通じて連鎖関係にある一又は二以上の法人（当該株主等である法人が内国法人であり、かつ、当該一又は二以上の法人のすべてが内国法人である場合の当該一又は二以上の内国法人及び特殊関係株主等に該当する法人を除く。以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の百分の八十以上の数又は金額の株式等を特殊関係株主等又は出資関連法人（その発行済株式等の百分の八十以上の数又は金額の株式等が特殊関係株主等又は他の出資関連法人によつて所有されているものに限る。）によつて所有されている場合に限る。） 当該株主等である法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である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 - (4) The term "Holding Ratio of Share Certificates, etc." as used in paragraph (1) means the ratio calculated by the following formula: from the total of the Number (meaning the Number of represented shares, in the case of share certificates, or meaning the Number converted into shares pursuant to the provisions of a Cabinet Office Ordinance, in the case of other securities; hereinafter the same shall apply in this Chapter) of the Share Certificates, etc. (excluding the Share Certificates, etc. specified by a Cabinet Office Ordinance by taking into consideration the manner of holding or any other circumstance; hereinafter the same shall apply in this paragraph) which are held (the term "hold" includes the cases of holding of the authorities set forth in the items of the preceding paragraph; hereinafter the same shall apply in this Chapter) by a Holder of the Share Certificates, etc. (meaning a holder set forth in paragraph (1); hereinafter the same shall apply in this Chapter), deduct the Number of Share Certificates, etc. issued by the issuer of said Share Certificates, etc. for which the holder has an obligation of delivery (excluding an obligation of delivery which the holder has against a Joint Holder) arising from transfer by way of margin transactions under Article 161-2(1) or any other transaction methods specified by a Cabinet Office Ordinance (the Number of Share Certificates, etc. after said deduction shall be hereinafter referred to as the "Number of Share Certificates, etc. Held" in this Chapter); add the Number of Share Certificates, etc. held by the Joint Holder in relation to the Share Certificates, etc. issued by said issuer (excluding those for which a right to request delivery or any other right specified by a Cabinet Order exists between the holder and the Joint Holder) to the Number of Share Certificates, etc. Held (the Number of the Share Certificates, etc. after said addition shall hereinafter be referred to as the "Total Number of Share Certificates, etc. Held"); and divide the Total Number of Share Certificates, etc. Held, by the sum of the total Number of issued shares of the issuer and the Number of the Share Certificates, etc. held by said holder and Joint Holder (excluding the share certificates and any other Securities specified by a Cabinet Office Ordinance).
４ 第一項の「株券等保有割合」とは、株券等の保有者（同項に規定する保有者をいう。以下この章において同じ。）の保有（前項各号に規定する権限を有する場合を含む。以下この章において同じ。）に係る当該株券等（その保有の態様その他の事情を勘案して内閣府令で定めるものを除く。以下この項において同じ。）の数（株券については株式の数を、その他のものについては内閣府令で定めるところにより株式に換算した数をいう。以下この章において同じ。）の合計から当該株券等の発行者が発行する株券等のうち、第百六十一条の二第一項に規定する信用取引その他内閣府令で定める取引の方法により譲渡したことにより、引渡義務（共同保有者に対して負うものを除く。）を有するものの数を控除した数（以下この章において「保有株券等の数」という。）に当該発行者が発行する株券等に係る共同保有者の保有株券等（保有者及び共同保有者の間で引渡請求権その他の政令で定める権利が存在するものを除く。）の数を加算した数（以下この章において「保有株券等の総数」という。）を、当該発行者の発行済株式の総数に当該保有者及び共同保有者の保有する当該株券等（株券その他の内閣府令で定める有価証券を除く。）の数を加算した数で除して得た割合をいう。 - 日本法令外国語訳データベースシステム - (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:
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 - Article 68-88-2 (1) Where a consolidated parent corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency, the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the consolidated corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the consolidated corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax.
第六十八条の八十八の二 連結親法人が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、当該申立てに係る前条第十六項第一号に掲げる更正決定により納付すべき法人税の額（当該申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。）及び当該法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額以外の国税の滞納がある場合は、この限りでない。 - 日本法令外国語訳データベースシステム - Article 20 Where a local public entity specified by an Ordinance of the Ministry of Internal Affairs and Communications has, pursuant to the provision of Article 6 of the Local Tax Act (Act No. 226 of 1950), exempted a business operator who has established facilities for a specified business specified by an Ordinance of the Ministry of Internal Affairs and Communications in an agreed cluster zone, in accordance with the approved plan for establishing new business facilities (limited to a business operator who conducts a business in designated cluster industries specified by an Ordinance of the Ministry of Internal Affairs and Communications) from paying real property acquisition tax for acquiring houses to be used for said facilities or the site thereof or fixed asset taxes for houses or structures to be used for said facilities or the site thereof, or has imposed unequal taxation related to such local taxes, and when these measures are found to fall under cases specified by an Ordinance of the Ministry of Internal Affairs and Communications, the base amount of income of said local public entity for each fiscal year under Article 14 of the Local Allocation Tax Act (Act No. 211 of 1950) shall be the amount obtained by deducting the partial amount of income decreases of said local public entity for said each fiscal year (for decreases due to those measures concerning fixed asset tax, limited to decreases for three years after the first fiscal year in which said measures were taken), calculated as specified by an Ordinance of the Ministry of Internal Affairs and Communications, from the original base amount of income under the same Article of said local public entity for each said fiscal year (where those measures are taken on or after the date specified by an Ordinance of the Ministry of Internal Affairs and Communications, for the fiscal year following each said fiscal year in which each of the income decreases occurred), notwithstanding the provision of the same Article.
第二十条 地方税法（昭和二十五年法律第二百二十六号）第六条の規定により、総務省令で定める地方公共団体が、承認企業立地計画に従って特定事業のための施設のうち総務省令で定めるものを同意集積区域内に設置した事業者（指定集積業種であって総務省令で定めるものに属する事業を行う者に限る。）について、当該施設の用に供する家屋若しくはその敷地である土地の取得に対する不動産取得税若しくは当該施設の用に供する家屋若しくは構築物若しくはこれらの敷地である土地に対する固定資産税を課さなかった場合又はこれらの地方税に係る不均一の課税をした場合において、これらの措置が総務省令で定める場合に該当するものと認められるときは、地方交付税法（昭和二十五年法律第二百十一号）第十四条の規定による当該地方公共団体の各年度における基準財政収入額は、同条の規定にかかわらず、当該地方公共団体の当該各年度分の減収額（固定資産税に関するこれらの措置による減収額にあっては、これらの措置がされた最初の年度以降三箇年度におけるものに限る。）のうち総務省令で定めるところにより算定した額を同条の規定による当該地方公共団体の当該各年度（これらの措置が総務省令で定める日以後において行われたときは、当該減収額について当該各年度の翌年度）における基準財政収入額となるべき額から控除した額とする。 - 日本法令外国語訳データベースシステム - Article 5-2 (1) Where a nonresident or foreign corporation who satisfies the requirements specified in each of the following items for the category of bonds listed in the relevant item that are held thereby, receives payment of interest (excluding interest subject to the provision of Article 8(1) or (2)) on book-entry transfer national government bonds prescribed by Article 88 of the Act on Book-Entry Transfer of Company Bonds, etc. (excluding coupon-only book-entry transfer national government bonds prescribed in Article 90(3) of the said Act; hereinafter referred to in this Article as "book-entry transfer national government bonds") or local government bonds which shall be subject to the provisions of the said Act pursuant to Article 66 of the said Act as applied mutatis mutandis pursuant to Article 113 of the said Act (hereinafter referred to in this Article as "book-entry transfer local government bonds"), for which the nonresident or foreign corporation has made entries or records under the book-entry transfer system in his/her or its account established with a specified book-entry transfer institution, specified account management institution or specified indirect account management institution (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary, via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a "business office, etc.") or a specified overseas business office, etc. of the said qualified foreign intermediary, income tax shall not be imposed with respect to such interest to be received (limited to the part of interest equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as the amount corresponding to the period during which the nonresident or foreign corporation has continued to hold the said book-entry transfer national government bonds or the said book-entry transfer local government bonds (limited to the period during which he/she or it has continued to hold entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or the said book-entry transfer local government bonds; hereinafter referred to in this Article as the "holding period"):
第五条の二 非居住者又は外国法人でその有する次の各号に掲げるものの区分に応じ当該各号に定める要件を満たすものが、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関（以下この条において「特定振替機関等」という。）又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所（郵便局を含む。以下この条において「営業所等」という。）又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている社債等の振替に関する法律第八十八条に規定する振替国債（同法第九十条第三項に規定する分離利息振替国債を除く。以下この条において「振替国債」という。）又は同法第百十三条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる地方債（以下この条において「振替地方債」という。）につきその利子（第八条第一項又は第二項の規定の適用があるものを除く。）の支払を受ける場合には、その支払を受ける利子（その者が当該振替国債又は当該振替地方債を引き続き所有していた期間（当該振替国債又は当該振替地方債につき引き続き振替記載等を受けていた期間に限る。以下この条において「所有期間」という。）に対応する部分の額として政令で定めるところにより計算した金額に相当する部分に限る。）については、所得税を課さない。 - 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:
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 - Article 42 (1) Where a nonresident or foreign corporation (excluding a nonresident having a residence in Japan or a foreign corporation having an office, place of business or any other business facility equivalent thereto in Japan) engaged in conducting, in Japan, the business prescribed in Article 161(ii) of the Income Tax Act (limited to a business that is mainly intended to provide the services of motion picture or theatre artistes , musicians and any other entertainers, or professional athletes (hereinafter referred to in this paragraph and paragraph (3) as the "provision of the services of entertainers, etc.")), which is exempt from income tax pursuant to the provisions of a convention prescribed in Article 162 of the said Act (hereinafter referred to in this paragraph as a "tax convention") with respect to the consideration listed in Article 161(ii) of the said Act for the provision of the services of entertainers, etc. (such nonresident or foreign corporation shall be limited to those to be exempt from income tax on condition that the nonresident or foreign corporation has no permanent establishments (meaning permanent establishments specified by the said tax convention; hereinafter the same shall apply in this paragraph) in Japan or that the consideration to be received by the nonresident or foreign corporation is not attributed to his/her or its permanent establishments located in Japan; hereinafter referred to in this paragraph and paragraph (3) as a "tax-exempt entertainment corporation, etc."), pays outside Japan to the person listed in any of the following items, pay, remuneration or consideration specified in the relevant item (hereinafter referred to in this Article as "remuneration for the provision of the services of entertainers, etc."), from the consideration for which the tax-exempt entertainment corporation, etc. is exempt from income tax, the said tax-exempt entertainment corporation, etc. shall, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of remuneration for the provision of the services of entertainers, etc. by a tax rate of 20 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:
第四十二条 国内において所得税法第百六十一条第二号に規定する事業（映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供（以下この項及び第三項において「芸能人等の役務提供」という。）を主たる内容とする事業に限る。）を行う非居住者又は外国法人（国内に居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するものを除く。）で、芸能人等の役務提供に係る同号に掲げる対価につき同法第百六十二条に規定する条約（以下この項において「租税条約」という。）の規定により所得税が免除されるもの（国内に恒久的施設（当該租税条約に定める恒久的施設をいう。以下この項において同じ。）を有しないこと又はその対価がその国内に有する恒久的施設に帰せられないことを要件として所得税が免除されるものに限る。以下この項及び第三項において「免税芸能法人等」という。）が、国外においてその所得税を免除される対価のうちから次の各号に掲げる者に対して当該各号に定める給与若しくは報酬又は対価（以下この条において「芸能人等の役務提供報酬」という。）を支払うときは、当該免税芸能法人等は、その支払の際、当該芸能人等の役務提供報酬の額に百分の二十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 66-4-2 (1) Where a domestic corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency (including the cases where a foreign corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the competent authority of the other Contracting State which is related to the foreign corporation), the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax.
第六十六条の四の二 内国法人が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合（外国法人が租税条約の規定に基づき当該外国法人に係る条約相手国の権限ある当局に対し当該租税条約に規定する申立てをした場合を含む。）には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、これらの申立てに係る前条第十六項第一号に掲げる更正決定により納付すべき法人税の額（これらの申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。）及び当該法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、これらの申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額以外の国税の滞納がある場合は、この限りでない。 - 日本法令外国語訳データベースシステム - Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:
第六十八条の九十 次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム - (vi) A person who holds voting rights in an Insurance Company, etc. (including a person falling under any of the categories listed in the preceding items; hereinafter the same shall apply in this item) who is deemed to hold at least twenty hundredths of all shareholders' voting rights in the Insurance Company, etc., in terms of the number of voting rights held by said person in the Insurance Company, etc. (for a person falling under any of the categories listed in the preceding items, the number specified in the relevant item) and the number of voting rights held in the same Insurance Company, etc. by his/her Joint Holder(s) (referring to any other holder(s) of voting rights in the Insurance Company, etc. (including those falling under any of the categories listed in the preceding times) who has (have) agreed with said person on concerted action in acquiring or transferring the shares pertaining to the voting rights, or in exercising the voting and other rights as shareholders of that Insurance Company, etc. (excluding, where the person who holds the voting rights is a company falling under the category listed in item (ii), any Company, etc. to be consolidated in the financial statements and other documents of said company; excluding, where the person who holds the voting rights is a Company, etc. falling under the category prescribed in item (iii) or (iv), any other Company, etc. in the Group of Companies, etc. to which said Company, etc. belongs; and excluding, where the person who holds the voting rights is an individual falling under the category listed in the preceding item, any Company, etc. in which the individual has majority voting rights; but including any person who has a special relationship as specified by a Cabinet Order with the person who holds the voting rights)) (for a Joint Holder falling under any of the categories listed in the preceding items, the number prescribed in the relevant item), taken together (the total number thus calculated is hereinafter referred to as the "Number of Voting Rights Jointly Held" in this item): the Number of Voting Rights Jointly Held.
六 保険会社等の議決権の保有者（前各号に掲げる者を含む。以下この号において同じ。）のうち、その保有する当該保険会社等の議決権の数（当該議決権の保有者が前各号に掲げる者であるときは、それぞれ当該各号に定める数）とその共同保有者（保険会社等の議決権の保有者が、当該保険会社等の議決権の他の保有者（前各号に掲げる者を含む。）と共同して当該議決権に係る株式を取得し、若しくは譲渡し、又は当該保険会社等の株主としての議決権その他の権利を行使することを合意している場合における当該他の保有者（当該議決権の保有者が第二号に掲げる会社である場合においては当該会社の計算書類その他の書類に連結される会社等を、当該議決権の保有者が第三号又は第四号に掲げる会社等である場合においては当該会社等が属する会社等集団に属する当該会社等以外の会社等を、当該議決権の保有者が前号に掲げる個人である場合においては当該個人がその議決権の過半数の保有者である会社等を除き、当該議決権の保有者と政令で定める特別な関係を有する者を含む。）をいう。）の保有する当該保険会社等の議決権の数（当該共同保有者が前各号に掲げる者であるときは、それぞれ当該各号に定める数）を合算した数（以下この号において「共同保有議決権数」という。）が当該保険会社等の総株主の議決権の百分の二十以上の数である者 共同保有議決権数 - 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:
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 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:
第六十六条の六 次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム - (2) The adjustment rate of insurance premiums as set forth in the preceding paragraph, if each Municipality that participates in said Municipal Mutual Fiscal Stabilization Project (hereinafter referred to as "Specified Municipality" in this Article and paragraph (2) of the following Article) imposes upon each Primary Insured Person an insurance premium according to the amount of insurance premium that is calculated by using the rate of adjustment of insurance premiums, shall be the total amount of insurance premiums received during the project implementation period (which means a period that shall be deemed to be three years that is provided by a Specified Municipality pursuant to the provisions of the constitution referred to in the following paragraph as one period to implement said Municipal Mutual Fiscal Stabilization Project; the same shall apply hereinafter in this paragraph and paragraph (4)) for each said Specified Municipality to be able to maintain a balance of the total amount of the disbursements necessary to provide for Long-Term Care Benefits and Prevention Benefits (except with regard to the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits, the amount defrayed or granted to a general fund or Payment Fund by the national government, a prefecture, or Municipality, pursuant to the provisions of Article 121, paragraph (1), Article 122, paragraph (1), Article 123, paragraph (1), Article 124, paragraph (1) and Article 125, paragraph (1)), the disbursements necessary for Community Support Projects (except with regard to the disbursements necessary for said Community Support Projects, the amount defrayed or granted to the general fund or Payment Fund by the national government, a prefecture, or Municipality, pursuant to the provisions of Article 122-2, Article 123, paragraph (3) and paragraph (4), Article 124, paragraph (3) and paragraph (4), and Article 126, paragraph (1)), the disbursements necessary for payment of a Fiscal Stability Fund contribution, and the disbursements necessary for repayment of Borrowings for Fund Project during said project implementation period in said Municipality, and be determined by said Specified Municipality in accordance with the standards provided by a Cabinet Order.
２ 前項の調整保険料率は、市町村相互財政安定化事業を行う市町村（以下この条及び次条第二項において「特定市町村」という。）のそれぞれが、それぞれの第一号被保険者に対し、当該調整保険料率により算定した保険料額によって保険料を課するとしたならば、当該特定市町村につき事業実施期間（市町村相互財政安定化事業を実施する期間として特定市町村が次項の規約により定める三年を一期とする期間をいう。以下この項及び第四項において同じ。）において収納される保険料の額の合計額が、当該事業実施期間における当該特定市町村の介護給付及び予防給付に要する費用の額（当該介護給付及び予防給付に要する費用の額につき第百二十一条第一項、第百二十二条第一項、第百二十三条第一項、第百二十四条第一項及び第百二十五条第一項の規定により、国、都道府県、市町村の一般会計及び支払基金が負担し、又は交付する額を除く。）、地域支援事業に要する費用の額（当該地域支援事業に要する費用の額につき第百二十二条の二、第百二十三条第三項及び第四項、第百二十四条第三項及び第四項並びに第百二十六条第一項の規定により、国、都道府県、市町村の一般会計及び支払基金が負担し、又は交付する額を除く。）、財政安定化基金拠出金の納付に要する費用の額並びに基金事業借入金の償還に要する費用の額の合計額と均衡を保つことができるものであって、当該特定市町村が政令で定める基準に従い定めるものとする。 - 日本法令外国語訳データベースシステム - In the case of assigning a book value immediately prior to an Absorption-Type Merger of the Member Commodity Exchange Dissolved in an Absorption-Type Merger to the Property Subject to the Absorption-Type Merger, where the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger are also to be calculated as the totals in succession with the contributions, membership fees, capital surplus, statutory capital and accumulated profit, respectively, of the - 118 - Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger shall be the amount specified in such items, respectively: (i) the Amount of Contributions subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Contributions immediately prior to the Absorption-Type Merger; (b) the Amount of Contributions of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (ii) the Membership Fees subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Membership Fees immediately prior to the Absorption-Type Merger; (b) the Amount of the Membership Fees of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (iii) the Capital Surplus subsequent to an Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Capital Surplus immediately prior to an Absorption-Type Merger; (b) the Capital Surplus of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (iv) the amount of the Statutory Capital subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the amount of the Statutory Capital immediately prior to the Absorption-Type Merger; (b) the amount of the Statutory Capital of the Member Commodity Exchange - 119 - Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (v) the amount of the Accumulated Profit subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the amount of the Accumulated Profit immediately prior to the Absorption-Type Merger; (b) the amount of the Accumulated Profit of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger.
吸収合併対象財産に吸収合併消滅会員商品取引所における吸収合併の直前の帳簿価額を 付すべき場合において、吸収合併存続会員商品取引所の出資金、加入金、資本剰余金、法 定準備金及び利益剰余金についても吸収合併消滅会員商品取引所における吸収合併の直前 の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算す べきときは、吸収合併後の吸収合併存続会員商品取引所の次の各号に掲げるものの額は、 当該各号に定める額とする。一吸収合併後出資金額次に掲げる額の合計額 イ吸収合併直前出資金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の出資金の額 二吸収合併後加入金額次に掲げる額の合計額 イ吸収合併直前加入金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の加入金の額 三吸収合併後資本剰余金額次に掲げる額の合計額 イ吸収合併直前資本剰余金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の資本剰余金の額 四吸収合併後法定準備金額次に掲げる額の合計額 イ吸収合併直前法定準備金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の法定準備金の額 五吸収合併後利益剰余金額次に掲げる額の合計額 イ吸収合併直前利益剰余金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の利益剰余金の額 - 経済産業省 - Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:
第四十条の四 次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム - Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation:
第六十六条の八 第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム - Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation:
第六十六条の九の八 第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム - (2) The provisions of the Collection Act (excluding the provisions of Article 4 and Articles 22 through 25) shall apply to the collection of the labor insurance premiums pursuant to the provision of the preceding paragraph. In such case, the term "and labor welfare services" in Paragraph 2, Article 12 of the Collection Act shall be deemed to be replaced with ", labor welfare services and the payment of the special survivor benefit set forth in Paragraph 1, Article 59 (hereinafter referred to as "the special survivor benefit") of the Act on Asbestos Health Damage Relief (hereinafter referred to as "the Asbestos Relief Act");" the term "the amount of the expense," with "the amount of the expense, the amount of the expense required for the payment of the special survivor benefit;" the term "shall be ... . The same shall apply in Paragraph 1, Article 20)" in Paragraph 3 of the same article, with "shall be ... . The same shall apply to Paragraph 1, Article 20) and the amount of the special survivor benefit (excluding the special survivor lump sum payment paid in the case of Item 2, Article 62 of the Asbestos Relief Act, the special survivor benefit pertaining to a person suffering from any of the diseases caused by engaging in specific activities for a long period of time and prescribed in the Ordinance of the Ministry of Health, Labour and Welfare (limited to a person prescribed in the Ordinance of the Ministry of Health, Labour and Welfare for each business prescribed in the Ordinance of the Ministry of Health, Labour and Welfare, considering the employment period, etc. in the said business) (this special survivor benefit shall be referred to as "the special survivor benefit pertaining to a person afflicted with a specified disease"), and the special survivor benefit pertaining to the class 3 special insured person) (The amount of the special survivor pension set forth in Paragraph 2, Article 59 of the Asbestos Relief Act shall be calculated as prescribed in the Ordinance of the Ministry of Health, Labour and Welfare);" and the term ", the expense required for the insurance benefit pertaining to a person afflicted with a specified disease," with ", the expense required for the insurance benefit pertaining to a person afflicted with a specified disease, the expense required for the payment of the special survivor pension of Particle 2, Article 59 of the Asbestos Relief Act, the expense required for the payment of the special survivor benefit pertaining to a person afflicted with a specified disease," and the other necessary replacement of technical terms shall be as prescribed in the Cabinet Order.
２ 前項の規定による労働保険料の徴収については、徴収法の規定（第四条及び第二十二条から第二十五条までの規定を除く。）を適用する。この場合において、徴収法第十二条第二項中「及び労働福祉事業」とあるのは「、労働福祉事業及び石綿による健康被害の救済に関する法律（以下「石綿健康被害救済法」という。）第五十九条第一項の特別遺族給付金（以下「特別遺族給付金」という。）の支給」と、「費用の額」とあるのは「費用の額、特別遺族給付金の支給に要する費用の額」と、同条第三項中「とする。第二十条第一項において同じ。）」とあるのは「とする。第二十条第一項において同じ。）と特別遺族給付金（石綿健康被害救済法第六十二条第二号の場合に支給される特別遺族一時金、特定の業務に長期間従事することにより発生する疾病であつて厚生労働省令で定めるものにかかつた者（厚生労働省令で定める事業の種類ごとに、当該事業における就労期間等を考慮して厚生労働省令で定める者に限る。）に係る特別遺族給付金（以下この項において「特定疾病にかかつた者に係る特別遺族給付金」という。）及び第三種特別加入者に係る特別遺族給付金を除く。）の額（石綿健康被害救済法第五十九条第二項の特別遺族年金については、その額は、厚生労働省令で定めるところにより算定するものとする。）」と、「、特定疾病にかかつた者に係る保険給付に要する費用」とあるのは「、特定疾病にかかつた者に係る保険給付に要する費用、石綿健康被害救済法第五十九条第二項の特別遺族年金の支給に要する費用、特定疾病にかかつた者に係る特別遺族給付金に要する費用」とするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム - Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:
第六十八条の九十二 第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム - Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:
第六十八条の九十三の八 第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム - Article 66-7 (1) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-91(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)."
第六十六条の七 前条第一項各号に掲げる内国法人が同項の規定の適用を受ける場合には、当該内国法人に係る特定外国子会社等の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国子会社等の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム - Article 66-9-7 (1) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign corporation related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign corporation (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 66-9-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-9-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 68-93-7(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-93-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)."
第六十六条の九の七 特殊関係株主等である内国法人が前条第一項の規定の適用を受ける場合には、当該内国法人に係る特定外国法人の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国法人の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の九の七第一項（特定外国法人の課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十三の七第一項（特定外国法人の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム - Article 68-91 (1) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said consolidated corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the individually taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said individually taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of individually creditable foreign corporation tax (meaning the amount of individually creditable corporation tax prescribed in Article 81-15(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said consolidated corporation, and the provisions of Article 81-15(1) to (7), (10) and (15) to (17) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 68-91(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the said Act (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 66-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)."
第六十八条の九十一 前条第一項各号に掲げる連結法人が同項の規定の適用を受ける場合には、当該連結法人に係る特定外国子会社等の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国子会社等の個別課税対象留保金額に対応するもの（当該個別課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該連結法人が納付する個別控除対象外国法人税の額（同法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第八十一条の十五第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム - Article 68-93-7 (1) Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign corporation related to the said consolidated corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the individually taxable retained income of the said specified foreign corporation (up to the amount equivalent to the said individually taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of individually creditable foreign corporation tax (meaning the amount of individually creditable corporation tax prescribed in Article 81-15(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said consolidated corporation, and the provisions of Article 81-15(1) to (7), (10) and (15) to (17) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 68-93-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 68-93-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 66-9-7(1) of the said Act (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 66-9-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)."
第六十八条の九十三の七 特殊関係株主等である連結法人が前条第一項の規定の適用を受ける場合には、当該連結法人に係る特定外国法人の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国法人の個別課税対象留保金額に対応するもの（当該個別課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該連結法人が納付する個別控除対象外国法人税の額（同法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第八十一条の十五第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十三の七第一項（特定外国法人の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の九の七第一項（特定外国法人の課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム - i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount
一 法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日の属する年（次項において「適用年」という。）の前年以前の年に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき 当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額） - 日本法令外国語訳データベースシステム - Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.
第六十六条の九の六 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム - Article 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.
第六十八条の九十三の六 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム - Article 24 (1) When Securities (excluding Regulated Securities; hereinafter the same shall apply in this Article, except in the following items) issued by a company fall under any of the categories specified in the following items, the company shall submit, for each business year, a report stating the trade name of the company, financial conditions of the Corporate Group to which the company belongs and of the company, other important matters concerning the company's business and other matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or protection of investors (hereinafter referred to as an "Annual Securities Report") to the Prime Minister within three months after the end of that business year (or, in the case of a foreign company, within the period specified by a Cabinet Order as the period necessary and appropriate for the public interest or protection of investors) pursuant to the provisions of a Cabinet Office Ordinance; provided however, that this shall not apply to cases where the Securities issued by the company fall under the category of Securities specified in item (iii) below (limited to share certificates and other Securities specified by a Cabinet Order) and the numbers of holders of the Securities on the last day of that business year and on the respective last days of the business years that began within four years before the day on which that business year began are fewer than the number calculated pursuant to the provisions of a Cabinet Order, if the Prime Minister approves pursuant to the provisions of a Cabinet Office Ordinance that even if the company does not submit Annual Securities Reports, the public interest or protection of investors would not be impaired (limited to the company for which five years have already passed after the end of the Starting Year of the Report Submission (meaning the business year that includes the day on which the main clause of Article 4(1) or (2) or the main clause of Article 23-8(1) or (2) became applicable to the Public Offering or Secondary Distribution of the Securities, or, the latest one of such business years); where the Securities issued by the company fall under the category of Securities specified in item (iv) below, if the amount of the stated capital of the company is less than 500 million yen (or if, in cases where the Securities are Rights in Securities Investment Business, etc. that shall be deemed as Securities under Article 2(2), the amount that is specified by a Cabinet Order as the amount of the stated capital of the company is less than the amount specified by a Cabinet Order on the last day of that business year) or if the number of holders of the Securities on the last day of that business year are fewer than the number specified by a Cabinet Order; and where the Securities issued by the company fall under the category of Securities specified in item (iii) or (iv) below, if the Prime Minister approves as specified by a Cabinet Order that even if the company does not submit Annual Securities Reports, the public interest or protection of investors would not be impaired.
第二十四条 有価証券の発行者である会社は、その会社が発行者である有価証券（特定有価証券を除く。次の各号を除き、以下この条において同じ。）が次に掲げる有価証券のいずれかに該当する場合には、内閣府令で定めるところにより、事業年度ごとに、当該会社の商号、当該会社の属する企業集団及び当該会社の経理の状況その他事業の内容に関する重要な事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書（以下「有価証券報告書」という。）を、当該事業年度経過後三月以内（当該会社が外国会社である場合には、公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内）に、内閣総理大臣に提出しなければならない。ただし、当該有価証券が第三号に掲げる有価証券（株券その他の政令で定める有価証券に限る。）に該当する場合においてその発行者である会社（報告書提出開始年度（当該有価証券の募集又は売出しにつき第四条第一項本文若しくは第二項本文又は第二十三条の八第一項本文若しくは第二項の規定の適用を受けることとなつた日の属する事業年度をいい、当該報告書提出開始年度が複数あるときは、その直近のものをいう。）終了後五年を経過している場合に該当する会社に限る。）の当該事業年度の末日及び当該事業年度の開始の日前四年以内に開始した事業年度すべての末日における当該有価証券の所有者の数が政令で定めるところにより計算した数に満たない場合であつて有価証券報告書を提出しなくても公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けたとき、当該有価証券が第四号に掲げる有価証券に該当する場合において、その発行者である会社の資本金の額が当該事業年度の末日において五億円未満（当該有価証券が第二条第二項の規定により有価証券とみなされる有価証券投資事業権利等である場合にあつては、当該会社の資産の額として政令で定めるものの額が当該事業年度の末日において政令で定める額未満）であるとき、及び当該事業年度の末日における当該有価証券の所有者の数が政令で定める数に満たないとき、並びに当該有価証券が第三号又は第四号に掲げる有価証券に該当する場合において有価証券報告書を提出しなくても公益又は投資者保護に欠けることがないものとして政令で定めるところにより内閣総理大臣の承認を受けたときは、この限りでない。 - 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:
第四十条の十 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム - Article 69 (1) In a case when a Municipality issues a Certification of Needed Long-Term Care, a Renewal of Certification of Care Need, or Certification of Change of Condition of Need for Long-Term Care pursuant to the provisions of Article 27, paragraph (7) or Article 30, paragraph (1) as applied mutatis mutandis pursuant to Article 29, paragraph (2), a Certification of Needed Support, a Renewal of Certification of Needed Support, or a Certification of Change of Category of Needed Support Condition pursuant to the provisions of Article 32, paragraph (6) or Article 33-3, paragraph (1) as applied mutatis mutandis pursuant to Article 33-2, paragraph (2) (hereinafter referred to simply as "Certification" in this paragraph) and there is a period when the right to collect an insurance premium has extinguished (which means a period calculated pursuant to the provisions of a Cabinet Order regarding the period when the right to collect an insurance premium pertaining to said period has been extinguished due to a legal proscription) with regard to an Insured Person Requiring Long-Term Care, etc., that is the Primary Insured Person pertaining to said Certification, a Municipality pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare shall enter on the Certificate of Insured Person of said Insured Person Requiring Long-Term Care, etc., in addition to the entry pursuant to the provisions of Article 27, paragraph (7), second sentence (including a case applied mutatis mutandis pursuant to Article 28, paragraph (4) and Article 29, paragraph (2)), Article 30, paragraph (1), second sentence, Article 35, paragraph (4), second sentence, Article 32, paragraph (6), second sentence (including a case applied mutatis mutandis pursuant to Article 33, paragraph (4) or Article 33-2, paragraph (2)), Article 33-3, paragraph (1), second sentence, Article 35, paragraph (2), second sentence, or paragraph (6) second sentence as pertaining to said Certification, that the amount of Long-Term Care Benefit, etc., (except for payment of an Allowance for In-Home Long-Term Care Service, Exceptional Allowance for an In-Home Long-Term Care Service Plan, Allowance for Preventive Long-Term Care Service Plan, Exceptional Allowance for a Preventive Service Plan of Long-term care, Allowance for High-Cost Long-Term Care Service, Allowance for High-Cost Preventive Long-Term Care Service, Allowance for Long-Term Care Service to a Person Admitted to a Specified Facility, Exceptional Allowance for Long-Term Care Service to a Person Admitted to a Specified Facility, Allowance for Preventive Long-Term Care Service to a Person Admitted to a Specified Facility, and Exceptional Allowance for Long-Term Care Preventive Service of a Person Admitted to a Specified Facility) shall be reduced and that the Allowance for High-Cost Long-Term Care Service, Allowance for High-Cost Preventive Long-Term Care Service, Allowance for Long-Term Care Service to a Person Admitted to a Specified Facility, Exceptional Allowance for Long-Term Care Service to a Person Admitted to a Specified Facility, Allowance for Preventive Long-Term Care Service to a Person Admitted to a Specified Facility, and Exceptional Allowance for Long-Term Care Preventive Service of a Person Admitted to a Specified Facility shall not be paid, and the period that these measures are applicable (which means a period that a Municipality determines pursuant to the provisions of a Cabinet Order according to the period during which the right to collect an insurance premium is extinguished; herein referred to as "Benefit Reduction Period" in this Article) (hereinafter said entry is referred to as "Entry of Benefit Reduction Amount, etc." in this Article), however, provided that this provision shall not apply to a case when it is determined that said Insured Person Requiring Long-Term Care, etc., suffers due to a disaster or other special circumstance provided by a Cabinet Order.
第六十九条 市町村は、要介護認定、要介護更新認定、第二十九条第二項において準用する第二十七条第七項若しくは第三十条第一項の規定による要介護状態区分の変更の認定、要支援認定、要支援更新認定、第三十三条の二第二項において準用する第三十二条第六項若しくは第三十三条の三第一項の規定による要支援状態区分の変更の認定（以下この項において単に「認定」という。）をした場合において、当該認定に係る第一号被保険者である要介護被保険者等について保険料徴収権消滅期間（当該期間に係る保険料を徴収する権利が時効によって消滅している期間につき政令で定めるところにより算定された期間をいう。以下この項において同じ。）があるときは、厚生労働省令で定めるところにより、当該要介護被保険者等の被保険者証に、当該認定に係る第二十七条第七項後段（第二十八条第四項及び第二十九条第二項において準用する場合を含む。）、第三十条第一項後段若しくは第三十五条第四項後段又は第三十二条第六項後段（第三十三条第四項及び第三十三条の二第二項において準用する場合を含む。）、第三十三条の三第一項後段若しくは第三十五条第二項後段若しくは第六項後段の規定による記載に併せて、介護給付等（居宅介護サービス計画費の支給、特例居宅介護サービス計画費の支給、介護予防サービス計画費の支給及び特例介護予防サービス計画費の支給、高額介護サービス費の支給及び高額介護予防サービス費の支給並びに特定入所者介護サービス費の支給、特例特定入所者介護サービス費の支給、特定入所者介護予防サービス費の支給及び特例特定入所者介護予防サービス費の支給を除く。）の額の減額を行う旨並びに高額介護サービス費及び高額介護予防サービス費並びに特定入所者介護サービス費、特例特定入所者介護サービス費、特定入所者介護予防サービス費及び特例特定入所者介護予防サービス費の支給を行わない旨並びにこれらの措置がとられる期間（市町村が、政令で定めるところにより、保険料徴収権消滅期間に応じて定める期間をいう。以下この条において「給付額減額期間」という。）の記載（以下この条において「給付額減額等の記載」という。）をするものとする。ただし、当該要介護被保険者等について、災害その他の政令で定める特別の事情があると認めるときは、この限りでない。 - 日本法令外国語訳データベースシステム
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