contribution-in-kindとは 意味・読み方・使い方

(xviii) Article 62-4 (Transfer of Assets, etc. by Way of Qualified Capital Contribution in Kind Based on Book Value): The qualified capital contribution in kind prescribed in paragraph (1) the said Article (hereinafter referred to as a "qualified capital contribution in kind" in this paragraph and paragraph (8)) shall be limited to a qualified capital contribution in kind in which a foreign corporation listed in Article 141(i) of the Act (hereinafter referred to as a "capital contributing foreign corporation" in this item and the next item) transfers assets or liabilities to a domestic corporation, and where the value of the transferred assets and liabilities at the time of the said qualified capital contribution in kind exceeds the book value of the said transferred assets and liabilities immediately prior to the qualified capital contribution in kind as prescribed in Article 62-4(1) of the Act, the qualified capital contribution in kind shall be limited to that satisfying the following requirements:発音を聞く 例文帳に追加

十八　法第六十二条の四（適格現物出資による資産等の帳簿価額による譲渡）　同条第一項に規定する適格現物出資（以下この項及び第八項において「適格現物出資」という。）は、法第百四十一条第一号に掲げる外国法人（以下この号及び次号において「出資外国法人」という。）が内国法人に資産又は負債の移転を行う適格現物出資に限るものとし、その移転をした資産及び負債の当該適格現物出資の時の価額が当該移転をした資産及び負債の法第六十二条の四第一項に規定する直前の帳簿価額を超える場合には、次に掲げる要件を満たすものに限るものとする。 - 日本法令外国語訳データベースシステム

(3) The equity interest of a withdrawn partner may be refunded in monies regardless of the kind of his/her contribution.発音を聞く 例文帳に追加

３　退社した社員の持分は、その出資の種類を問わず、金銭で払い戻すことができる。 - 日本法令外国語訳データベースシステム

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

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

(3) In addition to the matters set forth in the preceding two paragraphs, the articles of association of a cooperative shall state or record therein the duration of the cooperative or the grounds for its dissolution if the cooperative has set such duration or grounds, the name of the person making a contribution in kind, the property to be contributed, the value thereof, and the number of units of contribution deemed to be offered by making the contribution in kind if any person is making a contribution in kind to the cooperative, and the property promised to be received by transfer after the establishment of the cooperative, the value thereof and the name of the transferrer if there is any such property.発音を聞く 例文帳に追加

３　組合の定款には、前二項の事項のほか、組合の存続期間又は解散の事由を定めたときはその期間又はその事由を、現物出資をする者を定めたときはその者の氏名、出資の目的たる財産及びその価格並びにこれに対して与える出資口数を、組合の成立後に譲り受けることを約した財産がある場合にはその財産、その価格及び譲渡人の氏名を記載し、又は記録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

(12) Shares of the Company acquired by the Public Corporation as a result of the contribution-in-kind shall be transferred gratis to the Government at the time of incorporation of the Company.発音を聞く 例文帳に追加

１２　公社が出資によつて取得する会社の株式は、会社の成立の時に、政府に無償譲渡されるものとする。 - 日本法令外国語訳データベースシステム

(a) The said capital contributing foreign corporation continues to satisfy the requirements for continuing a business (meaning to fall under the category of foreign corporation listed in Article 141(i) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) during the period between the day of the qualified capital contribution in kind and the final day of the business year containing the said day of qualified capital contribution in kind (referred to as a "business year making a qualified capital contribution in kind" in (b)) and also will continue to satisfy the requirements for continuing a business thereafter;発音を聞く 例文帳に追加

イ　当該出資外国法人が適格現物出資の日から当該適格現物出資の日の属する事業年度（ロにおいて「適格現物出資事業年度」という。）終了の日までの間継続して事業継続要件（法第百四十一条第一号に掲げる外国法人に該当することをいう。以下この項及び第八項において同じ。）を満たしており、かつ、その後においても継続して事業継続要件を満たすこととしていること。 - 日本法令外国語訳データベースシステム

The target of ETFs with contribution in kind under the Investment Trust Act is currently limited to stocks. In view of the fact that various types of ETFs with contribution in kind are listed in overseas exchanges, government regulations related to the Investment Trust Act will be revised within the first half of 2008 and measures will be taken to permit listed securities other than stocks that pose no problem from the standpoint of investor protection as investment targets of ETFs with contribution in kind.発音を聞く 例文帳に追加

投資信託法における現物拠出型ＥＴＦは、現在、その対象が株式に限定されているが、海外の取引所において多様な現物拠出型のＥＴＦが上場されている状況等を踏まえ、平成２０年上半期を目途に投資信託法関係政府令等を改正し、投資者保護上問題のない上場有価証券等について、現物拠出型のＥＴＦの投資対象として認めるための方策を講じる。 - 金融庁