「Calculation」を含む例文一覧(27091)

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  • (3) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order.
    ３　前条第一項各号に掲げる内国法人が同項の規定の適用に係る特定外国子会社等の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める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
  • (3) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order.
    ３　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に係る特定外国法人の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める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
  • (3) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the individually taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order.
    ３　前条第一項各号に掲げる連結法人が同項の規定の適用に係る特定外国子会社等の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める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 68-93 Matters concerning the determination as to whether or not a consolidated corporation falls under any of the categories of corporation listed in the items of Article 68-90(1), the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation pursuant to the provision of Article 68-91(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.
    第六十八条の九十三　連結法人が第六十八条の九十第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十八条の九十一第一項の規定により連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム
  • (3) Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the individually taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order.
    ３　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に係る特定外国法人の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める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
  • i) The amount obtained by deducting the amount of corporation tax payable where the calculation has been made by deeming that the reassessment or determination for the objection prescribed in Article 66-4-2(1) of the Act (meaning the reassessment or determination listed in Article 66-4(16)(i) of the Act; hereinafter the same shall apply in this item and paragraph (3)(ii)) does not cover the part pertaining to the corporation tax prescribed in Article 66-4-2(1) of the Act (referred to as the "amount of corporation tax not under grace" in the next item) from the amount of corporation tax payable based on the said reassessment or determination (referred to as the "amount of corporation tax based on the reassessment or determination" in the next item
    一　法第六十六条の四の二第一項に規定する申立てに係る更正決定（法第六十六条の四第十六項第一号に掲げる更正決定をいう。以下この号及び第三項第二号において同じ。）により納付すべき法人税の額（次号において「更正決定に係る法人税の額」という。）から、当該更正決定のうち法第六十六条の四の二第一項に規定する法人税の額に係る部分がなかつたものとして計算した場合に納付すべきものとされる法人税の額（次号において「猶予対象以外の法人税の額」という。）を控除した金額 - 日本法令外国語訳データベースシステム
  • (ii) With regard to national tax that is subject to the self-assessment system, any reassessment to be made on the grounds that the economic performance arising from an act that was null has been lost due to the nullity of said act but was included in the facts used as the basis for the calculation of the tax base, on the grounds that an act that was voidable but was included in said facts has been rescinded, or for other similar grounds specified by Cabinet Order (limited to a reassessment that falls under the provisions of paragraph (2), item (i) or item (ii) of the preceding Article), and any assessment or determination to be made with regard to an additional tax on such national tax at the time of such reassessment: three years from the day on which the event constituting such reason occurred
    二　申告納税方式による国税につき、その課税標準の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づいてする更正（前条第二項第一号又は第二号の規定に該当するものに限る。）又は当該更正に伴い当該国税に係る加算税についてする賦課決定　当該理由が生じた日から三年間 - 日本法令外国語訳データベースシステム
  • (4) In calculating the interest on refund with respect to a refund pursuant to the provision of paragraph (2), the period set forth in Article 58(1) of the Act on General Rules for National Taxes (Interest on Refund), which shall be the basis of such calculation, shall be the period from the day following the day on which the return form has been filed pursuant to the provision of paragraph (1) (in the case of a refund pertaining to the amount of income tax prescribed in the preceding paragraph which has been paid after the said date of filing of the return form, the date of payment of the said amount of income tax) until the day on which payment of the relevant refund is determined or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the said date of appropriation, that day on which it becomes possible).
    ４　第二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項　（還付加算金）の期間は、第一項の規定による申告書の提出があつた日（同日後に納付された前項に規定する所得税の額に係る還付金については、その納付の日）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。 - 日本法令外国語訳データベースシステム
  • Shares of the said merging corporation or the said parent corporation (excluding shares of a parent corporation (limited to a foreign corporation) issued for a foreign corporation which is a shareholder, etc. of the merged corporation through a merger carried out by a domestic corporation (excluding the parent corporation's shares managed in a domestic business prescribed in Article 188(7) (Calculation of the Amount of Income Categorized as Domestic Source Income of Foreign Corporations) issued for a foreign corporation listed in items (i) through (iii) of Article 141 (Tax Base of Corporation Tax on Income for Each Business Year in the case of Foreign Corporations) of the Act) issued
    交付を受けた当該合併法人の株式又は当該親法人の株式（内国法人の行つた合併により被合併法人の株主等である外国法人が交付を受けた親法人（外国法人に限る。）の株式（法第百四十一条第一号から第三号まで（外国法人に係る各事業年度の所得に対する法人税の課税標準）に掲げる外国法人が交付を受けた第百八十八条第七項（外国法人の国内源泉所得に係る所得の金額の計算）に規定する国内事業管理親法人株式を除く。）を除く。） - 日本法令外国語訳データベースシステム
  • Article 109 (1) When carrying out Recycling, etc. Business, a Designated Recycling Organization shall specify the Recycling, etc. Business Rules for the implementation method of the Recycling, etc. Business, the calculation method of the fee amount pertaining to the entrustment of Article 106, Item 1 (hereinafter referred to as the "Commission Fee"), the fees specified in the items in Paragraph 1 of the preceding article, the Fluorocarbons Recovery Fee, the Designated Recovery Fee, the fees relating to the business listed in Article 106, Item 6, and other matters specified by ordinance of the competent minister before commencing and obtain authorization from the competent minister. The same shall apply to cases where a change is made to the Recycling, etc. Business Rules.
    第百九条　指定再資源化機関は、再資源化等業務を行うときは、その開始前に、再資源化等業務の実施方法、第百六条第一号の委託に係る料金（以下「委託料金」という。）の額の算出方法、前条第一項各号に定める料金、フロン類回収料金及び指定回収料金並びに第百六条第六号に掲げる業務に関する料金その他の主務省令で定める事項について再資源化等業務規程を定め、主務大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。 - 日本法令外国語訳データベースシステム
  • From this perspective, given the situation under the present drug pricing system where, even during the patent life, drug prices are structured to fall continuously and moreover are used for comparison in the calculation of drug prices, even the corrected prices of new drugs are likely to fall below the level in the major European countries and the US, leading to more increases rather than reductions on the application of the foreign price adjustment. In respect of drugs which thus are expected to be more highly priced abroad than in Japan, it has been pointed out that launch overseas gives more favorable drug pricing and that the pricing system has become unfavorable to domestic lead-off development.
    この観点からみると、現在の薬価制度の下では、特許期間中でも薬価が継続的に下落し得る構造になっており、また、そのような価格を比較対照として薬価を算定した場合、加算後の薬価であっても欧米主要国の新薬の薬価水準よりも低い傾向があり、外国平均格調整で引下げとなる場合よりも引上げとなる場合が多くなる傾向がある。このように、海外で我が国よりも高い薬価が期待できる医薬品については、海外で先に上市した方が薬価算定に有利であり、国内先行開発に不利な算定方式になっている等の指摘がある。 - 厚生労働省
  • The wireless control apparatus includes a latitude/longitude calculation unit for calculating the location information of a current location of the wireless terminal by calculating the latitude and the longitude of the location of the wireless terminal communicating with at least one of the plurality of wireless repeaters from the latitude and the longitude of a location of the at least one of the plurality of wireless repeaters.
    無線端末と、前記無線端末と通信する複数の無線中継器と、前記複数の無線中継器と通信し、前記複数の無線中継器の各々の所在地の緯度と経度に関する情報を管理する無線制御装置とを含む無線ナビゲーションシステムを構成し、前記無線制御装置は、前記複数の無線中継器のうち少なくとも１つの無線中継器の所在地の緯度と経度から、前記複数の無線中継器のうち少なくとも１つの無線中継器と通信する無線端末の所在地の緯度と経度を算出し、前記無線端末の所在地の緯度と経度から前記無線端末の現在地の位置情報を算出する緯度経度算出部を備える。 - 特許庁
  • (2) The amount of the disability compensation pension advance lump sum payment shall be an amount specified by an Ordinance of the Ministry of Health, Labour and Welfare, corresponding to the grade of disability pertaining to the relevant disability compensation pension listed in the left-hand column of the table in paragraph (1) of the preceding Article, up to the limit of the amount of those listed in the right-hand column of said table (when a claim set forth in the preceding paragraph is made in or after August of the fiscal year two years after the fiscal year containing the day of the occurrence of the grounds for calculation, the amounts to be obtained where the basic daily benefit amount to be obtained by deeming said disability compensation pension advance lump sum payment to be a disability compensation lump sum payment and applying the provision of Article 8-4 thereto is regarded as the basic daily benefit amount in said table).
    ２　障害補償年金前払一時金の額は、前条第一項の表の上欄に掲げる当該障害補償年金に係る障害等級に応じ、それぞれ同表の下欄に掲げる額（算定事由発生日の属する年度の翌々年度の八月以後に前項の請求があつた場合にあつては、当該障害補償年金前払一時金を障害補償一時金とみなして第八条の四の規定を適用したときに得られる給付基礎日額を同表の給付基礎日額とした場合に得られる額）を限度として厚生労働省令で定める額とする。 - 日本法令外国語訳データベースシステム
  • Article 66-9-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 66-9-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 66-9-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.
    第六十六条の九の九　特殊関係株主等と特殊関係内国法人との間に第六十六条の九の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十六条の九の七第一項の規定により特殊関係株主等である内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム
  • (3) Where a corporation has, as a result of a share exchange (limited to a share exchange that does not fall under the category of qualified share exchange) implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship with the wholly owning parent corporation in a share exchange specified by a Cabinet Order as a relationship whereby the foreign corporation holds the whole of the issued shares, etc. of the said wholly owning parent corporation in a share exchange, if the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden, the provision of Article 61-2(9) of the Corporation Tax Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act) shall not apply.
    ３　法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた株式交換（適格株式交換に該当しないものに限る。）により株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を保有する関係として政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人の株式に該当するときは、法人税法第六十一条の二第九項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。 - 日本法令外国語訳データベースシステム
  • Article 68-93-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 68-93-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 68-93-7(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.
    第六十八条の九十三の九　特殊関係株主等と特殊関係内国法人との間に第六十八条の九十三の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十八条の九十三の七第一項の規定により特殊関係株主等である連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム
  • (4) Where a corporation has, as a result of a share exchange (limited to a share exchange that does not fall under the category of a qualified share exchange) implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship specified by a Cabinet Order prescribed in Article 68-3(3) of the Act, when the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden, the provisions of Article 119(1)(viii) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares.
    ４　法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた株式交換（適格株式交換に該当しないものに限る。）により法第六十八条の三第三項に規定する政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人の株式に該当するときは、その交付を受けた株式の取得価額については、法人税法施行令第百十九条第一項第八号（法人税法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。 - 日本法令外国語訳データベースシステム
  • (5) Where a foreign corporation has, as a result of a specified split-off-type company split prescribed in Article 68-3(2) of the Act which was implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a specified foreign parent corporation prescribed in the said paragraph, the provisions of Article 188(1)(xvii) of the Order for Enforcement of the Corporation Tax Act shall not apply to the calculation made, with regard to the amount of the said foreign corporation's income categorized as domestic source income prescribed in Article 142 of the Corporation Tax Act, in accordance with the provisions of Article 61-2(4) of the said Act whose terms are replaced under the provisions of the said paragraph.
    ５　外国法人が旧株（当該外国法人が有していた株式をいう。）を発行した内国法人の行つた法第六十八条の三第二項に規定する特定分割型分割により同項に規定する特定外国親法人の株式の交付を受けた場合において、当該外国法人の法人税法第百四十二条に規定する国内源泉所得に係る所得の金額につき、同項の規定により読み替えられた同法第六十一条の二第四項の規定に準じて計算するときは、法人税法施行令第百八十八条第一項第十七号の規定は、適用しない。 - 日本法令外国語訳データベースシステム
  • i) The amount obtained by deducting the amount of corporation tax payable where the calculation has been made by deeming that the reassessment or determination for the objection prescribed in Article 68-88-2(1) of the Act (meaning the reassessment or determination listed in Article 68-88(16)(i) of the Act; hereinafter the same shall apply in this item and paragraph (3)(ii)) does not cover the part pertaining to the corporation tax prescribed in Article 68-88-2(1) of the Act (referred to as the "amount of corporation tax not under grace" in the next item) from the amount of corporation tax payable based on the said reassessment or determination (referred to as the "amount of corporation tax based on the reassessment or determination" in the next item
    一　法第六十八条の八十八の二第一項に規定する申立てに係る更正決定（法第六十八条の八十八第十六項第一号に掲げる更正決定をいう。以下この号及び第三項第二号において同じ。）により納付すべき法人税の額（次号において「更正決定に係る法人税の額」という。）から、当該更正決定のうち法第六十八条の八十八の二第一項に規定する法人税の額に係る部分がなかつたものとして計算した場合に納付すべきものとされる法人税の額（次号において「猶予対象以外の法人税の額」という。）を控除した金額 - 日本法令外国語訳データベースシステム
  • Since the "Zero-for-Zero" and "Harmonization" approaches adopted during the Uruguay Round achieved certain good results, these approaches should be promoted as follows during these negotiations. Taking into account the disparity of tariff structures among WTO Members as a result of the UR, sectoral approaches such as "Zero-for-Zero" or "Harmonization" by participation of basically all WTO members should be pursued in the following sectors as separate frameworks from the trade-weighted average target tariff formula as referred to in Point 2. In order to give credit to efforts paid by Members, each Member may choose to include reductions to the levels determined in each "zero-for- Zero" or "Harmonization" for the calculation of its trade-weighted average target tariff rate.
    ウルグアイラウンドにおけるゼロゼロ／ハーモナイゼーション（以下、ハーモ）は一定の成果を挙げていることから、本ラウンドにおいても、以下を推進することが望ましい。この際、前ラウンドの結果、各国の関税体系が著しく偏っていることを踏まえ、２．目標貿易加重平均関税率に沿った関税の引き下げの交渉とは別のフレームワークとして、以下に掲げる特定の分野について、原則として全加盟国が参加するゼロゼロ／ハーモによる分野別アプローチを推進すべきである。なお、その引き下げ努力を適切に評価する観点から、各国の選択により、ゼロゼロ／ハーモ水準までの引き下げを貿易加重平均関税率の算定にあたって算入することができることとする。 - 経済産業省
  • (i) Where the share of a field of business (this term refers to the ratio of the volume (in cases where calculation in terms of volume is not appropriate, volume shall be replaced with value; hereinafter the same shall apply in this item) of the said particular goods and any other goods having an extremely similar function and utility thereto, which are supplied in Japan (excluding those exported), or by the volume of the services, which are supplied in Japan, which are supplied by the relevant entrepreneur, to the aggregate total volume of the said particular goods and any other goods having an extremely similar function and utility thereto or services; hereinafter the same shall apply in this item) of an entrepreneur exceeds one-half or where the combined share of a field of business of two entrepreneurs exceeds three-fourths during the said one-year period;
    一　当該一年間において、一の事業者の事業分野占拠率（当該一定の商品並びにこれとその機能及び効用が著しく類似している他の商品で国内において供給されたもの（輸出されたものを除く。）又は国内において供給された当該役務の数量（数量によることが適当でない場合にあつては、これらの価額とする。以下この号において同じ。）のうち当該事業者が供給した当該一定の商品並びにこれとその機能及び効用が著しく類似している他の商品又は役務の数量の占める割合をいう。以下この号において同じ。）が二分の一を超え、又は二の事業者のそれぞれの事業分野占拠率の合計が四分の三を超えていること。 - 日本法令外国語訳データベースシステム
  • (7) With regard to the application of the provisions of Article 295, paragraph (1) (limited to the part pertaining to item (i)) in the case where a Consignor Protection Membership Corporation filed an application for registration under Article 293 of the New Act and an application for approval for succession from the Association of Compensation Funds simultaneously pursuant to the provisions of paragraph (3), "shall be" in the same item shall be deemed to be replaced with "shall be (with regard to an application for registration filed along with an application for approval pursuant to the provisions of Article 19, paragraph (3) of the Supplementary Provisions of the Act for Partial Revision of the Commodity Exchange Act [Act No. 43 of 2004], calculation shall be done including assets and liabilities held by the Association of Compensation Fund pertaining to said application for approval, if the competent minister intends to grant said approval)".
    ７　委託者保護会員制法人が第三項の規定により新法第二百九十三条の登録の申請及び補償基金協会からの承継の認可の申請を同時に行った場合における新法第二百九十五条第一項（第一号に係る部分に限る。）の規定の適用については、同号中「であること」とあるのは、「であること（商品取引所法の一部を改正する法律（平成十六年法律第四十三号）附則第十九条第三項の規定により認可の申請が併せてされた登録の申請にあつては、主務大臣が当該認可をしようとする場合には、当該認可の申請に係る補償基金協会の資産及び負債を含めて算定するものとする。）」とする。 - 日本法令外国語訳データベースシステム
  • (10) The amount of distribution of profit from a special purpose trust to be received by a foreign corporation (limited to the amount to be received by a foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act (in the case of the amount to be received by a foreign corporation listed in item (ii) or item (iii) of the said Article, the amount shall be limited to the amount to be attributed to the business prescribed in these provisions that is conducted by the foreign corporation)) shall be deemed to be the amount of dividend of surplus to be received from a domestic corporation prescribed in Article 138(v)(a) of the said Act, and the provisions of the said Act and any other provisions of laws and regulations concerning corporation tax (excluding the provision of Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the said Act, calculation is made in accordance with the provision of Article 23(1) of the said Act) shall be applied thereto.
    １０　外国法人が受ける外国特定目的信託の利益分配の額（法人税法第百四十一条第一号から第三号までに掲げる外国法人が受けるもの（同条第二号又は第三号に掲げる外国法人が受けるものにあつては、その者のこれらの規定に規定する事業に帰せられるものに限る。）に限る。）については、同法第百三十八条第五号イに規定する内国法人から受ける剰余金の配当の額とみなして、同法その他法人税に関する法令の規定（法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項の規定を除く。）を適用する。 - 日本法令外国語訳データベースシステム
  • (10) The amount of distribution of profit from a special investment trust to be received by a foreign corporation (limited to the amount to be received by a foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act (in the case of the amount to be received by a foreign corporation listed in item (ii) or item (iii) of the said Article, the amount shall be limited to the amount to be attributed to the business prescribed in these provisions that is conducted by the foreign corporation)) shall be deemed to be the amount of dividend of surplus to be received from a domestic corporation prescribed in Article 138(v)(a) of the said Act, and the provisions of the said Act and any other provisions of laws and regulations concerning corporation tax (excluding the provision of Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the said Act, calculation is made in accordance with the provision of Article 23(1) of the said Act) shall be applied thereto.
    １０　外国法人が受ける外国特定投資信託の収益分配の額（法人税法第百四十一条第一号から第三号までに掲げる外国法人が受けるもの（同条第二号又は第三号に掲げる外国法人が受けるものにあつては、その者のこれらの規定に規定する事業に帰せられるものに限る。）に限る。）については、同法第百三十八条第五号イに規定する内国法人から受ける剰余金の配当の額とみなして、同法その他法人税に関する法令の規定（法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項の規定を除く。）を適用する。 - 日本法令外国語訳データベースシステム
  • Article 165 The tax base and tax amount of income tax imposed on a nonresident listed in each item of paragraph (1) of the preceding Article with respect to domestic source income listed in the relevant item (hereinafter referred to as "income tax in the case of comprehensive taxation" in this Section) shall be the amount calculated with respect to the domestic source income listed in the relevant item pursuant to the method specified by a Cabinet Order and in accordance with the provisions Part II, Chapter I to Chapter IV (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the case of Residents) (excluding Article 73 to Article 77 (Medical Expenses Deduction, etc.), Article 79 (Exemption for Persons with Disabilities), Article 81 to Article 85 (Exemption for Widows (Widowers), etc.), and Article 95 (Credit for Foreign Tax)).
    第百六十五条　前条第一項各号に掲げる非居住者の当該各号に掲げる国内源泉所得について課する所得税（以下この節において「総合課税に係る所得税」という。）の課税標準及び所得税の額は、当該各号に掲げる国内源泉所得について、政令で定めるところにより、前編第一章から第四章まで（居住者に係る所得税の課税標準、税額等の計算）（第七十三条から第七十七条まで（医療費控除等）、第七十九条（障害者控除）、第八十一条から第八十五条まで（寡婦（寡夫）控除等）及び第九十五条（外国税額控除）を除く。）の規定に準じて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) Article 22 (Calculation of the Amount of Income for Each Business Year) of the Act: The selling expenses, general administrative expenses, and any other expenses for the said business year prescribed in paragraph (3)(ii) of the said Article shall be limited to part of the foreign corporation's such expenses for the said business year which are allocated to its operations in Japan based on the foreign corporation's amount of revenue, or expenses pertaining to domestic source income prescribed in Article 138 (Domestic Source Income) of the Act, value of fixed assets, or any other rational standards, and the loss for the said business year prescribed in item (iii) of the said paragraph shall be limited to the loss incurred with regard to the foreign corporation's operations in Japan or assets located in Japan;
    一　法第二十二条（各事業年度の所得の金額の計算）　同条第三項第二号に規定する当該事業年度の販売費、一般管理費その他の費用は、外国法人の当該事業年度のこれらの費用のうち、その外国法人の法第百三十八条（国内源泉所得）に規定する国内源泉所得に係る収入金額若しくは経費又は固定資産の価額その他の合理的な基準を用いてその国内において行う業務に配分されるものに限るものとし、同項第三号に規定する当該事業年度の損失は、外国法人の国内において行う業務又は国内にある資産につき生じた当該損失に限るものとする。 - 日本法令外国語訳データベースシステム
  • (3) Any person who holds a position as an employee of the existing Institute on the day before the enforcement date shall continue on and become an employee of the Institute pursuant to the provisions of Article 2 of the supplementary provisions, and in the case that said person continues on to become an employee pursuant to the provisions of Article 2, paragraph (1) of the National Government Employees, etc. Retirement Allowance Act after his/her tenure as an employee of the Institute, for the calculation of the term of his/her services that serves as the basis for calculating the retirement allowance to be received pursuant to said Act, his/her tenure as an employee of the Institute shall be deemed to be his/her ongoing tenure as an employee prescribed in said paragraph; provided, however, that this shall not apply when said person has received a retirement allowance (including benefits equivalent to this retirement allowance) as a result of retiring from the Institute.
    ３　施行日の前日に従前の研究所の職員として在職する者が、附則第二条の規定により引き続いて研究所の職員となり、かつ、引き続き研究所の職員として在職した後引き続いて国家公務員退職手当法第二条第一項に規定する職員となった場合におけるその者の同法に基づいて支給する退職手当の算定の基礎となる勤続期間の計算については、その者の研究所の職員としての在職期間を同項に規定する職員としての引き続いた在職期間とみなす。ただし、その者が研究所を退職したことにより退職手当（これに相当する給付を含む。）の支給を受けているときは、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
  • 5 .With regard to the calculation of the amount ofbenefits under the Japanese pension systems for employeesin accordance with paragraphs 2 and 3 of this Article, ifthe person entitled to the benefits possesses periods ofcoverage under two or more such pension systems, theperiods of contribution under the pension system from whichsuch benefits will be paid referred to in paragraph 2 ofthis Article or the periods of coverage under the Japanesepension systems for employees referred to in paragraph 3 ofthis Article shall be the sum of the periods of coverageunder all such pension systems .
    ）に規定する期間と重複しない日本国の法令による保険料納付期間(b)(a)障害が認定された日の属する月又は死亡した日の翌日の属する月の前月がに規定する期間前にある(c)(a)12場合には、に規定する期間と重複しないインドの法令による保険期間(b)５ ２及び３の規定による日本国の被用者年金制度の下での給付の額の計算に関しては、当該給付を受ける権利を有する者が二以上の日本国の被用者年金制度における保険期間を有する場合には、２に規定する当該給付が支給される年金制度における保険料納付期間又は３に規定する日本国の被用者年金制度における保険期間は、当該二以上の日本国の被用者年金制度における保険期間を合算した期間とする　。 - 厚生労働省
  • (7) With regard to the application of the provisions of Article 295, paragraph 1 (limited to the part pertaining to item 1) in the case where a Consignor Protection Membership Corporation filed an application for registration under Article 293 of the New Act and an application for approval for succession from the Association of Compensation Funds simultaneously pursuant to the provisions of paragraph 3, "shall be" in the same item shall be deemed to be replaced with "shall be (with regard to an application for registration filed along with an application for approval pursuant to the provisions of Article 19, paragraph 3 of the Supplementary Provisions of the Act for Partial Revision of the Commodity Exchange Act [Act No. 43 of 2004], calculation shall be done including assets and liabilities held by the Association of Compensation Fund pertaining to said application for approval, if the competent minister intends to grant said approval)."
    ７ 委託者保護会員制法人が第三項の規定により新法第二百九十三条の登録の申請及び補償基金協会からの承継の認可の申請を同時に行った場合における新法第二百九十五条第一項（第一号に係る部分に限る。）の規定の適用については、同号中「であること」とあるのは、「であること（商品取引所法の一部を改正する法律（平成十六年法律第四十三号）附則第十九条第三項の規定により認可の申請が併せてされた登録の申請にあつては、主務大臣が当該認可をしようとする場合には、当該認可の申請に係る補償基金協会の資産及び負債を含めて算定するものとする。）」とする。 - 経済産業省
  • (4) For the purpose of the application of the provision of Article 16-6 in cases where a compensation pension advance lump sum payment for surviving family is paid, the term "the amount of the compensation pension for surviving family" in paragraph (1), item (ii) of said Article shall be deemed to be replaced with "the amount of the compensation pension for surviving family and the amount of the compensation pension advance lump sum payment for surviving family (in cases where the grounds for payment of said compensation pension advance lump sum payment for surviving family arose in or before July of the fiscal year containing the day on which said right was extinguished (in cases where the month containing the day on which said right was extinguished falls in any of the months from April to July, the previous fiscal year), the amount obtained by making a calculation in accordance with the method of calculating the amount of the compensation pension for surviving family under the provision of the following paragraph as provided for by an Ordinance of the Ministry of Health, Labour and Welfare)".
    ４　遺族補償年金前払一時金が支給された場合における第十六条の六の規定の適用については、同条第一項第二号中「遺族補償年金の額」とあるのは、「遺族補償年金の額及び遺族補償年金前払一時金の額（当該遺族補償年金前払一時金を支給すべき事由が当該権利が消滅した日の属する年度（当該権利が消滅した日の属する月が四月から七月までの月に該当する場合にあつては、その前年度）の七月以前に生じたものである場合にあつては、厚生労働省令で定めるところにより次項の規定による遺族補償年金の額の算定の方法に準じ算定して得た額）」とする。 - 日本法令外国語訳データベースシステム
  • Article 37 (1) Where a taxpayer fails to pay a national tax in full by the due date for payment set forth in Article 35 (Payment of National Tax under Self-Assessment System) or paragraph (2) of the preceding Article (in the case of income tax subject to estimated tax prepayment, the due date for payment set forth in Article 104, paragraph (1), Article 107, paragraph (1) or Article 115 (Payment of Amount of Estimated Tax Prepayment) of the Income Tax Act shall apply (including cases where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of said Act), and in the case of delinquent tax and tax interest, the due date for payment of the national tax used as the basis for the calculation thereof shall apply; hereinafter referred to as the "due date for payment"), the district director of the tax office shall demand such taxpayer by a letter of demand to pay the national tax, except where said national tax falls under any of the following categories of national taxes:
    第三十七条　納税者がその国税を第三十五条（申告納税方式による国税の納付）又は前条第二項の納期限（予定納税に係る所得税については、所得税法第百四条第一項、第百七条第一項又は第百十五条（予定納税額の納付）（これらの規定を同法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の納期限とし、延滞税及び利子税については、その計算の基礎となる国税のこれらの納期限とする。以下「納期限」という。）までに完納しない場合には、税務署長は、その国税が次に掲げる国税である場合を除き、その納税者に対し、督促状によりその納付を督促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 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.))
    第百四十二条　外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編第一章第一節第二款から第十款まで（内国法人の各事業年度の所得の金額の計算）（第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）及び第六十条の二（協同組合等の事業分量配当等の損金算入）並びに第五款第五目（連結納税の開始等に伴う資産の時価評価損益）及び第六目（分割等前事業年度等における連結法人間取引の損益）を除く。）の規定に準じて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
  • The matters specified by an ordinance of the competent ministry set forth in Article 141, item 5 of the Act shall be as follows: (i) matters concerning the number of units of the contribution of a Member - 83 - Commodity Exchange Established by an Incorporation-Type Merger which substitutes the share that said Member Commodity Exchange Established by an Incorporation-Type Merger allots to a member of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger upon an Incorporation-Type Merger or its calculation method, and the amount of the contribution, membership fee, and loss compensation reserve of said Member Commodity Exchange Established by an Incorporation-Type Merger; (ii) matters concerning the allocation of the contribution set forth in the preceding item to a member of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger; (iii) when the amount of the money to be paid to a member of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger is determined, said amount of money.
    法第百四十一条第五号の主務省令で定める事項は、次に掲げるものとする。一新設合併設立会員商品取引所が新設合併に際して新設合併消滅会員商品取引所の会 員に対して割り当てるその持分に代わる当該新設合併設立会員商品取引所の出資の口 数又はその口数の算定方法並びに当該新設合併設立会員商品取引所の出資金、加入金 及び損失てん補準備金の額に関する事項 二新設合併消滅会員商品取引所の会員に対する前号の出資の割当てに関する事項 三新設合併消滅会員商品取引所の会員に対して支払う金銭を定めたときは、その当該 金銭の額 - 経済産業省
  • (6) An institution which has been rated by a Designated Rating agency means, notwithstanding the difference of the actual rating and the preliminary rating, an institution that has been given a Designated Rating (which means a Designated Rating specified in Article 1, item (v) of the Notice on Establishment of Standards for Calculation of Financial Instruments Business Operators' Amount Equivalent to Market Risk, Amount Equivalent to Counterparty Risk, and Amount Equivalent to Basic Risk; hereinafter the same shall apply in this table) of long term preferred debts (including debts that can be identified as equivalents), and the institution shall be deemed to be given a Designated Rating when said institution has been given the same rating as the Designated Rating with regard to a company rating or an insurance solvency rating. With regard to a consolidated subsidiary of a company with a Designated Rating that also submits a consolidated financial report, said consolidated subsidiary shall be deemed to be granted the Designated Rating, except for the cases where said consolidated subsidiary has been given a rating other than the Designated Rating.
    （６）　指定格付を付与された者　本格付又は予備格付の別を問わず、長期優先債務（これと同視し得る債務を含む。）に指定格付（金融商品取引業者の市場リスク相当額、取引先リスク相当額及び基礎的リスク相当額の算出の基準等を定める件第一条第五号の指定格付をいう。以下この表において同じ。）が付与されている者をいい、会社格付又は保険金支払能力格付において指定格付と同等の格付が付与されている場合には、指定格付を付与されているものとみなす。なお、指定格付を付与されている連結財務諸表提出会社の連結子会社については、当該連結子会社が指定格付以外の格付を付与されている場合を除き、指定格付を付与されたものとみなす。 - 日本法令外国語訳データベースシステム
  • (3) With regard to the application of the provisions of the preceding paragraph in the case where a business cooperative intends to engage in activities of compulsory automobile liability mutual aid (hereinafter referred to as "liability mutual aid") provided in Article 5 (Compulsory Conclusion of Contracts on Liability Mutual Aid, etc.) of the Automobile Liability Security Act (Act No. 97 of 1955), the reinsurance of mutual aid liabilities borne through a liability mutual aid contract (hereinafter referred to as "liability reinsurance") or the retrocession of reinsurance liabilities borne through a liability reinsurance contract (hereinafter collectively referred to as "liability mutual aid, etc."), the phrase "the types of mutual aid activities and other matters specified by an ordinance of the competent ministry concerning the implementation method of the activities, mutual aid contracts, mutual aid premiums, and the calculation method of the amount of liability reserve" in the preceding paragraph shall be deemed to be replaced with "matters specified by an ordinance of the competent ministry concerning the implementation method of the activities of liability mutual aid, etc., mutual aid contracts, and mutual aid premiums."
    ３　事業協同組合が自動車損害賠償保障法（昭和三十年法律第九十七号）第五条（責任共済等の契約の締結強制）に規定する自動車損害賠償責任共済（以下「責任共済」という。）、責任共済の契約によつて負う共済責任の再共済（以下「責任再共済」という。）又は責任再共済の契約によつて負う再共済責任の再再共済（以下「責任共済等」という。）の事業を行おうとする場合における前項の規定の適用については、同項中「共済事業の種類その他事業の実施方法、共済契約、共済掛金及び責任準備金の額の算出方法に関して主務省令で定める事項」とあるのは、「責任共済等の事業の実施方法、共済契約及び共済掛金に関して主務省令で定める事項」とする。 - 日本法令外国語訳データベースシステム
  • (2) Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of a qualified merger) of a domestic corporation to which the said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship specified by a Cabinet Order prescribed in Article 68-3(1) of the Act, when the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in Article 68-2-3(5)(i) of the Act; hereinafter the same shall apply in paragraph (4)), the provisions of Article 119(1)(v) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares.
    ２　法人が旧株（当該法人が有していた株式（出資を含む。以下この条において同じ。）をいう。）を発行した内国法人の合併（適格合併に該当しないものに限る。）により法第六十八条の三第一項に規定する政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人（法第六十八条の二の三第五項第一号に規定する特定軽課税外国法人をいう。第四項において同じ。）の株式に該当するときは、その交付を受けた株式の取得価額については、法人税法施行令第百十九条第一項第五号（法人税法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。 - 日本法令外国語訳データベースシステム
  • (7) With respect to the amount of expenses for test and research for the business year to which the date of incorporation of the Company belongs, the main provisions of Article 42-4 paragraph (1) of the Special Taxation Measures Act (Act No. 26 of 1957) shall apply: Provided that "the amount of expenses for test and research of each business year to be included in the amount of loss in the calculation of income for the respective business year during the period from the business year (in this article referred to as "the reference year") immediately prior to the business year of the juridical person including January 1, 1967 to the business year immediately prior to said applicable business year" in the same paragraph shall be read as "the amount of expenses for test and research for the business year including April 1, 1984 of the Nippon Telegraph and Telephone Public Corporation", and that "in the case of exceeding the largest amount of" in the same paragraph shall be read as "in the case of exceeding the amount of", the provision of the same paragraph shall not apply.
    ７　会社の成立する日の属する営業年度の試験研究費の額については、租税特別措置法（昭和三十二年法律第二十六号）第四十二条の四第一項の規定中「当該法人の昭和四十二年一月一日を含む事業年度の直前の事業年度（以下この条において「基準年度」という。）から当該適用年度の直前の事業年度までの各事業年度の所得の金額の計算上損金の額に算入される試験研究費の額」とあるのは「日本電信電話公社の昭和五十九年四月一日を含む事業年度の試験研究費の額」と、「のうち最も多い額を超える場合」とあるのは「を超える場合」として同項本文の規定を適用するものとし、同項ただし書の規定は、適用しない。 - 日本法令外国語訳データベースシステム
  • (iv) Whether a specific target period has been set for the recovery of operations vital for the maintenance of the lives of customers, economic activities and the functions of the financial instruments markets (as a consequence of an order cancellation request regarding an investment trust (including MMFs and MRFs): aggregation of the number of cancelled units, communications business (such as the receipt of notification from a sales company regarding cancellation, aggregation, and notification to the entrusted bank), calculation of the base value, announcements, identification of the existing position, minimum investment instructions, and cancellation operations related to direct customers (point-of-contact services such as receiving cancellations from direct customers); and, for executing these business operations: legal responses (including the preparation and submission of a securities registration statement), organizational management, systems management, and crisis management (including the business of providing explanations to customers) through provisional measures such as manual operations and processing by back-up centers).
    ④ 顧客の生活、経済活動及び金融商品市場の機能維持の観点から重要な業務（投資信託（ＭＭＦ、ＭＲＦを含む。）の解約注文に伴う解約口数の集計、連絡業務（販売会社からの解約連絡受付、集計、受託銀行への連絡等）、基準価額の算出、発表業務、既存ポジションの把握、必要最小限の運用指図業務及び直販顧客に係る解約業務（直販顧客からの解約受付等窓口業務）並びにこれらの業務を遂行するための法令対応（有価証券届出書等の作成・提出等も含む。）、組織管理、システム管理及び危機管理業務等（顧客説明業務を含む。））を、暫定的な手段（手作業、バックアップセンターにおける処理等）により再開（リカバリー）するまでの目標時間が具体的に計画されているか。 - 金融庁
  • Article 29 The provisions of Articles 24 to 28 shall apply mutatis mutandis to a surcharge payment order. In this case, the phrase "Article 49 (5) of the Act" in Article 24 (1) shall be deemed to be replaced with "Article 49 (5) where applied mutatis mutandis under Article 50 (6)"; the phrase "the addressee of the cease and desist order" shall be deemed to be replaced with "the addressee of the surcharge payment order"; the phrase "Tentative content of the cease and desist order" in Article 24 (1) (i) shall be deemed to be replaced with "Amount of surcharge the Commission intends to order the person to pay"; the phrase "The facts found by the Commission and the application of laws and regulations thereto" in Article 24 (1) (ii) shall be deemed to be replaced with "The basis for the calculation of such amount and the act in violation with regard to the surcharge"; the phrases "paragraph (1) of the preceding Article" in Article 25 and "Article 24 (1)" in Article 26 (1) and Article 27 (1), (4) and (7) shall be deemed to be replaced with "Article 24 (1) where applied mutatis mutandis under Article 29"; the phrase "Article 49 (4) of the Act" in Article 25 shall be deemed to be replaced with "Article 49 (4) of the Act where applied mutatis mutandis under Article 50 (6)"; the phrase "the fact finding of the Commission" in Article 25 shall be deemed to be replaced with "the basis for the calculation of such amount or the act in violation with regard to the surcharge"; the phrase "Article 49 (3) of the Act" in Article 27 (1) and (4) shall be deemed to be replaced with "Article 49 (3) of the Act where applied mutatis mutandis under Article 50 (6)"; the phrase "A certified copy of a written cease and desist order" in paragraph (1) of the preceding Article shall be deemed to be replaced with "A certified copy of a written surcharge payment order"; and the phrase "In the service of a certified copy of a written cease and desist order, a written notice shall be attached thereto stating that the addressee may request hearing on said cease and desist order" in paragraph (2) of the same Article shall deemed to be replaced with "In the service of a certified copy of a written surcharge payment order, a written notice shall be attached thereto stating that the addressee may request hearing on said surcharge payment order."
    第二十九条　第二十四条から前条までの規定は、課徴金の納付命令について準用する。この場合において、第二十四条第一項中「法第四十九条第五項」とあるのは「法第五十条第六項において準用する法第四十九条第五項」と、「排除措置命令の名あて人」とあるのは「納付命令の名あて人」と、同項第一号中「予定される排除措置命令の内容」とあるのは「納付を命じようとする課徴金の額」と、同項第二号中「委員会の認定した事実及びこれに対する法令の適用」とあるのは「課徴金の計算の基礎及びその課徴金に係る違反行為」と、第二十五条中「前条第一項」とあり、並びに第二十六条第一項並びに第二十七条第一項、第四項及び第七項中「第二十四条第一項」とあるのは「第二十九条において準用する第二十四条第一項」と、第二十五条中「法第四十九条第四項」とあるのは「法第五十条第六項において準用する法第四十九条第四項」と、「委員会の認定した事実」とあるのは「課徴金の計算の基礎又はその課徴金に係る違反行為」と、第二十七条第一項及び第四項中「法第四十九条第三項」とあるのは「法第五十条第六項において準用する法第四十九条第三項」と、前条第一項中「排除措置命令書の謄本」とあるのは「課徴金納付命令書の謄本」と、同条第二項中「排除措置命令書の謄本の送達に当たっては、当該排除措置命令」とあるのは「課徴金納付命令書の謄本の送達に当たっては、当該納付命令」と読み替えるものとする。 - 日本法令外国語訳データベースシステム
  • Article 61 (1) With regard to matters concerning the application of the provisions of Part II, Chapter I, Section 3 (Filing of Returns, Payment, and Refunds of Corporation Tax on a Domestic Corporation's Income for Each Business Year) of the Act that are applied mutatis mutandis pursuant to Article 145, paragraph (1) (Mutatis Mutandis Application to Foreign Corporations) of the Act, the provisions of Chapter I, Section 3 of the preceding Part (Filing of Returns, Payment, and Refunds of Corporation Tax on a Domestic Corporation's Income for Each Business Year) shall apply mutatis mutandis. In this case, the term "The name of its representative" in Article 31, paragraph (1), item (ii) (Matters to Be Entered in an Interim Return Form), Article 32, paragraph (1), item (ii) (Matters to Be Entered in an Interim Return Form in the Case of the Provisional Settlement of Accounts), Article 34, paragraph (1), item (ii) (Matters to Be Entered in Final Return Form), Article 36, item (ii) (Matters to Be Entered in an Application Form for Extending the Due Date for Filing a Final Return Form), Article 36-2, item (ii) (Matters to Be Entered in an Application Form for Special Provisions for Extending the Due Date for Filing a Final Return Form), Article 36-3, item (ii) (Matters to Be Entered in a Written Notice for Canceling Special Provisions for Extending the Due Date for Filing a Final Return Form), and Article 36-4, item (ii) (Matters to Be Entered in Claim Form for a Refund by Carrying Back Losses) shall be deemed to be replaced with "The name of its representative and the name of the person responsible for the operation or management of its business in Japan or its assets in Japan"; and the term "statement classified by items of accounts" in Article 33, item (ii) (Documents to Be Attached to Interim Return Form in the Case of Provisional Settlement of Accounts) and Article 35, item (iii) (Documents to Be Attached to a Final Return Form) shall be deemed to be replaced with "statement classified by items of accounts (limited to the part concerning the calculation of the amount of income categorized as income from domestic sources prescribed in Article 142 (Calculation of the Amount of Income Categorized as Income from Domestic Sources) of the Act)."
    第六十一条　法第百四十五条第一項（外国法人に対する準用）において準用する法第二編第一章第三節（内国法人の各事業年度の所得に対する法人税の申告、納付及び還付）の規定の適用に係る事項については、前編第一章第三節（内国法人の各事業年度の所得に対する法人税の申告、納付及び還付）の規定を準用する。この場合において、第三十一条第一項第二号（中間申告書の記載事項）、第三十二条第一項第二号（仮決算をした場合の中間申告書の記載事項）、第三十四条第一項第二号（確定申告書の記載事項）、第三十六条第二号（確定申告書の提出期限の延長申請書の記載事項）、第三十六条の二第二号（確定申告書の提出期限の延長の特例の申請書の記載事項）、第三十六条の三第二号（確定申告書の提出期限の延長の特例の取りやめの届出書の記載事項）及び第三十六条の四第二号（欠損金繰戻しの還付請求書の記載事項）中「代表者の氏名」とあるのは「代表者の氏名及び国内において行う事業又は国内にある資産の経営又は管理の責任者の氏名」と、第三十三条第二号（仮決算をした場合の中間申告書の添付書類）及び第三十五条第三号（確定申告書の添付書類）中「勘定科目内訳明細書」とあるのは「勘定科目内訳明細書（法第百四十二条（国内源泉所得に係る所得の金額の計算）に規定する国内源泉所得に係る所得の金額の計算に係る部分に限る。）」とそれぞれ読み替えるものとする。 - 日本法令外国語訳データベースシステム
  • Article 68-3 (1) Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of qualified merger) of a domestic corporation to which the said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship with the merging corporation specified by a Cabinet Order as a relationship whereby the foreign corporation holds the whole of the issued shares of or capital contributions to the said merging corporation (excluding the shares held by the merging corporation; referred to in paragraph (3) as "issued shares, etc."), if the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in paragraph (5)(i) of the preceding Article; hereinafter the same shall apply in this Article), the provision of Article 61-2(2) of the Corporation Tax Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act) shall not apply.
    第六十八条の三　法人が旧株（当該法人が有していた株式（出資を含む。以下この条において同じ。）をいう。）を発行した内国法人の合併（適格合併に該当しないものに限る。）により合併法人との間に当該合併法人の発行済株式又は出資（自己が有する自己の株式を除く。第三項において「発行済株式等」という。）の全部を保有する関係として政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人（前条第五項第一号に規定する特定軽課税外国法人をいう。以下この条において同じ。）の株式に該当するときは、法人税法第六十一条の二第二項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。 - 日本法令外国語訳データベースシステム
  • Article 5 (1) Pursuant to the provisions of an ordinance of the competent ministry, a Business Operator Handling a Class I Designated Chemical Substance, etc. shall confirm the release amount (meaning the amount calculated as the amount of Class I Designated Chemical Substance released into the environment at the relevant place of business by a calculation method based on the amount of change in the relevant Class I Designated Chemical Substance in the manufacture, use, or other handling of the Class I Designated Chemical Substance, etc. or by other method specified by an ordinance of the competent ministry; the same shall apply in the following paragraph and Article 9, paragraph 1) and the transfer amount (meaning the amount calculated by a method specified by an ordinance of the competent ministry as the amount of Class I Designated Chemical Substance transferred outside of the relevant place of business in conjunction with the disposal of waste in connection with the Business Operator Handling a Class I Designated Chemical Substance, etc.'s business activities outside of said place of business; the same shall apply in the following paragraph) of the Class I Designated Chemical Substance in conjunction with its business activities.
    第五条　第一種指定化学物質等取扱事業者は、その事業活動に伴う第一種指定化学物質の排出量（第一種指定化学物質等の製造、使用その他の取扱いの過程において変動する当該第一種指定化学物質の量に基づき算出する方法その他の主務省令で定める方法により当該事業所において環境に排出される第一種指定化学物質の量として算出する量をいう。次項及び第九条第一項において同じ。）及び移動量（その事業活動に係る廃棄物の処理を当該事業所の外において行うことに伴い当該事業所の外に移動する第一種指定化学物質の量として主務省令で定める方法により算出する量をいう。次項において同じ。）を主務省令で定めるところにより把握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 66-8 (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
  • (10) In case a separated patent application is filed on the basis of subsections 9(2) or (3) of this Act, the applicant shall, within two months as of the actual filing date of the specified application with the Patent Office, pay state fees for all preceding years of validity, taking into account that the filing date of the initial patent application shall be the basis for the calculation of years of validity of a separated patent application. If, in the case of a year of validity the due date of payment for which has passed, the term of six months for the payment of a supplementary state fee specified in subsection (3) of this section has not yet passed, the state fee for such year of validity may be paid without an additional state fee within two months as of the actual filing date of a separated patent application with the Patent Office. If a state fee is not paid for the last year of validity within the specified two months’ period, the state fee may be paid until the end of the six months’ period provided for in subsection (3), if a supplementary state fee is also paid. (10.03.2004 entered into force 01.05.2004 - RT I 2004, 20, 141)
    (10) 第9条(2)又は(3)に基づいて特許分離出願がなされた場合は，出願人は，原特許出願の出願日が特許分離出願の有効年度の計算の基礎であることを考慮して，分離出願の特許庁への実際の出願日から2月以内に，先行するすべての有効年度に係る国の手数料を納付しなければならない。納付期日が過ぎた有効年度の場合，(3)に定めた国の追加手数料の納付に係る6月の期間がまだ経過していないときは，当該有効年度に係る国の手数料は，国の追加手数料を加えずに，特許分離出願の特許庁への実際の出願日から2月以内に納付することができる。前記2月の期間内に最終有効年度に係る国の手数料が納付されなかった場合は，当該国の手数料は，国の追加手数料も納付することを条件として，(3)に規定する6月の期間末まで納付することができる。 (2004年3月10日。2004年5月1日施行－RT I 2004, 20, 141) - 特許庁
  • 4. Of the total asset value of the trust property, any securities, etc. (except national government bonds, government guaranteed bonds, and call loans with five or less days (except closed days of companies entrusted with the said securities investment trust that give loans) left to become due; hereinafter referred to as "the specific call loans" in this item) issued or dealt with by any one juridical person or other organ (hereinafter referred to as "juridical person, etc." in this item) that are long-term investment securities with the second or higher grade of the specific rating given by two or more designated rating organizations, short-term investment securities with the first grade of the specific rating given by two or more designated rating organizations, or the equivalent which securities investment trust management companies consider to be able to invest in as safely as or more safely than the said securities with the said grade of the specific rating (hereinafter referred to as "the qualified securities, etc.") shall account for 5 percent or less of the values that form the basis of calculation of the total asset value of the trust property.
    （４）　信託財産の総額のうちに、一の法人その他の団体（以下この号において「法人等」という。）が発行し、又は取り扱う有価証券等（国債証券、政府保証債及び返済までの期間（貸付けを行う当該証券投資信託の受託者である会社が休業している日を除く。）が五日以内のコールローン（以下この号において「特定コールローン」という。）を除く。）であつて、二以上の指定格付機関から特定格付のうち第二位以上の特定格付が付与された長期有価証券及び特定格付のうち第一位の特定格付が付与された短期有価証券並びに証券投資信託の委託会社がこれらの特定格付が付与された有価証券と同等以上に安全に運用できる対象と認めたもの（以下この号において「適格有価証券等」という。）の当該信託財産の総額の計算の基礎となつた価額の占める割合が、百分の五以下であること。 - 日本法令外国語訳データベースシステム
  • Article 156-11-2 (1) Where a Financial Instruments Clearing Organization stipulates, in its business rules, a method of deduction, a method of appropriating security and other methods of settlement with regard to Unsettled Obligations, etc. (meaning obligations arisen from a Subject Transaction conducted by a Clearing Participant which was assumed from the other party to said Subject Transaction as Financial Instruments Obligation Assumption Service, claims (limited to those having the same contents as said obligations) on said Clearing Participant which has been acquired as consideration for assuming obligations arisen from said Subject Transaction from said Clearing Participant, and security; hereinafter the same shall apply in this paragraph), when special liquidation proceedings, bankruptcy proceedings, rehabilitation proceedings or reorganization proceedings has been commenced for a Clearing Participant, in relation to these proceedings, calculation of the amount of claims which the Financial Instruments Clearing Organization or said Clearing Participant has with regard to the Unsettled Obligations, etc. and other methods of settlement shall be in accordance with the provision of said business rules.
    第百五十六条の十一の二　金融商品取引清算機関が業務方法書で未決済債務等（清算参加者が行つた対象取引の相手方から金融商品債務引受業として引き受けた当該対象取引に基づく債務、当該清算参加者から当該対象取引に基づく債務を引き受けた対価として当該清算参加者に対して取得した債権（当該債務と同一の内容を有するものに限る。）及び担保をいう。以下この項において同じ。）について差引計算の方法、担保の充当の方法その他の決済の方法を定めている場合において、清算参加者に特別清算手続、破産手続、再生手続又は更生手続が開始されたときは、これらの手続の関係において、未決済債務等に関する金融商品取引清算機関又は当該清算参加者が有する請求権の額の算定その他の決済の方法は、当該業務方法書の定めに従うものとする。 - 日本法令外国語訳データベースシステム
  • (1) In the case where a Commodity Clearing Organization has stipulated in its business rules the methods of settlement of Unsettled Liabilities, etc. in the event that special liquidation proceedings, bankruptcy proceedings or reorganization proceedings have commenced for a Clearing Participant (the Unsettled Liabilities, etc. means the liabilities arising from Transactions on a Commodity Market carried out by said Clearing Participant which said Commodity Clearing Organization has assumed from the counterparty to said transactions and the claims on said Clearing Participant which said Commodity Clearing Organization has acquired as consideration for assuming the liabilities arising from said transactions [such claims shall be limited to those having the identical contents as said liabilities]; hereinafter the same shall apply in this paragraph), if such proceedings have been commenced for a Clearing Participant, calculation of the amount of the claims that said Commodity Clearing Organization or said Clearing Participant has with regard to Unsettled Liabilities, etc. and other methods of settlement shall be in accordance with the provisions of the business rules of said Commodity Clearing Organization.
    １ 商品取引清算機関が業務方法書で清算参加者に特別清算手続、破産手続、再生手続又は更生手続が開始された場合における未決済債務等（当該清算参加者 Clearing Participant が行つた商品市場における取引の相手方から当該商品取引清算機関が引き 受けた当該取引に基づく債務及び当該清算参加者から当該取引に基づく債務を引き受け た対価として当該商品取引清算機関が当該清算参加者に対して取得した債権（当該債務と同一の内容を有するものに限る。）をいう。以下この項において同じ。）についての決済の方法を定めている場合において、清算参加者にこれらの手続が開始されたときは、これらの手続の関係において、未決済債務等に関する当該商品取引清算機関又は当該清算参加者が有する請求権の額の算定その他の決済の方法は、当該商品取引清算機関の業務方法書の定めに従うものとする。 - 経済産業省
  • 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
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