corporation profit taxとは 意味・読み方・使い方

and which pertains to business that said foreign corporation conducts in Japan (hereinafter referred to as a "domestic business" in this Article) (such expenses shall be limited, in the case where said foreign corporation is an association or foundation without juridical personality, which pertains to a profit-making business prescribed in Article 2, item (xiii) of the Corporation Tax Act (hereinafter referred to as a "profit-making business" in this Article) conducted by said foreign corporation and also limited to発音を聞く 例文帳に追加

費用のうち当該外国法人が国内において行う事業（以下この条において「国内事業」という。）に係るもの（当該外国法人が人格のない社団等である場合には、その営む法人税法第二条第十三号に規定する収益事業（以下この条において「収益事業」という。）に係るものに限るものとし、 - 日本法令外国語訳データベースシステム

(11) When a special purpose company collects income tax on the amount of a dividend of profit (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.発音を聞く 例文帳に追加

１１　控除外国法人税の額は、特定目的会社が利益の配当の額（当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。）につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。 - 日本法令外国語訳データベースシステム

(2) A domestic corporation or foreign corporation shall be liable to pay income tax with respect to profit receivable from redemption of discount bonds issued on or after April 1, 1988, and income tax shall be imposed by applying a tax rate of 18 percent (or 16 percent in the case of profit receivable from redemption of specified discount bonds).発音を聞く 例文帳に追加

２　内国法人又は外国法人は、昭和六十三年四月一日以後に発行された割引債につき支払を受けるべき償還差益について所得税を納める義務があるものとし、その支払を受けるべき金額について百分の十八（特定割引債につき支払を受けるべき償還差益については、百分の十六）の税率を適用して所得税を課する。 - 日本法令外国語訳データベースシステム

the amount obtained by multiplying the amount of stated capital, etc. prescribed in Article 2(xvi) of the Corporation Tax Act on the final day of the relevant business year of the said domestic corporation by the ratio of the book value of the assets pertaining to a domestic business (where the said foreign corporation is a corporation in the public interest, etc. or an association or foundation without juridical personality, limited to assets pertaining to a profit-making business conducted by the said foreign corporation) out of the book value of the total assets on the same day (発音を聞く 例文帳に追加

資本金等の額に、同日における総資産の帳簿価額のうちに占める国内事業に係る資産（当該外国法人が公益法人等又は人格のない社団等である場合には、その営む収益事業に係るものに限る。）の帳簿価額の割合を乗じて計算した金額（ - 日本法令外国語訳データベースシステム

the amount obtained by multiplying the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act on the final day of the relevant business year of said domestic corporation by the ratio of the book value of the assets pertaining to a domestic business (where said foreign corporation is an association or foundation without juridical personality, limited to assets pertaining to a profit-making business conducted by said foreign corporation) out of the book value of the total assets on the same day (発音を聞く 例文帳に追加

資本金等の額に、同日における総資産の帳簿価額のうちに占める国内事業に係る資産（当該外国法人が人格のない社団等である場合には、その営む収益事業に係るものに限る。）の帳簿価額の割合を乗じて計算した金額（ - 日本法令外国語訳データベースシステム

(12) Where the provisions of Article 67-14, paragraph (4) of the Act has applied to the amount of a dividend of profit of a special purpose company that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of dividend of profit shall be added to said amount of dividend of profit that these persons are to receive.発音を聞く 例文帳に追加

１２　個人又は法人が支払を受ける特定目的会社の利益の配当の額につき法第六十七条の十四第四項の規定の適用があつた場合には、当該利益の配当の額に係る控除外国法人税の額をこれらの者が支払を受ける当該利益の配当の額に加算するものとする。 - 日本法令外国語訳データベースシステム

(12) Where the provisions of Article 68-3-2, paragraph (4) of the Act have applied to the amount of a distribution of profit of special purpose trusts that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of distribution of profit shall be added to said amount of distribution of profit that these persons are to receive.発音を聞く 例文帳に追加

１２　個人又は法人が支払を受ける特定目的信託の利益の分配の額につき法第六十八条の三の二第四項の規定の適用があつた場合には、当該利益の分配の額に係る控除外国法人税の額をこれらの者が支払を受ける当該利益の分配の額に加算するものとする。 - 日本法令外国語訳データベースシステム

(10) The amount of foreign corporation tax prescribed in Article 68-3-2, paragraph (4) of the Act that is to be credited under said paragraph (hereinafter referred to as the "amount of creditable foreign corporation tax" in this Article) shall be the sum of the amounts that remain after deducting, from the amounts specified in the following items for the persons listed in the respective items, the amount of a distribution of profit (meaning the amount of a distribution of profit prescribed in Article 68-3-2, paragraph (1) of the Act; hereinafter the same shall apply in this Article) of special purpose trusts pertaining to the amount of creditable foreign corporation tax that these persons are to receive (where said sum of the amounts exceeds the amount of foreign corporation tax prescribed in Article 68-3-2, paragraph (4) of the Act that a trust corporation for special purpose trusts has paid, the amount of said paid foreign corporation tax):発音を聞く 例文帳に追加

１０　法第六十八条の三の二第四項の規定により控除する同項に規定する外国法人税の額（以下この条において「控除外国法人税の額」という。）は、次の各号に掲げる者ごとに、当該各号に定める金額からこれらの者が支払を受ける控除外国法人税の額に係る特定目的信託の利益の分配の額（法第六十八条の三の二第一項に規定する利益の分配の額をいう。以下この条において同じ。）を控除した金額を合計した金額（当該金額が特定目的信託に係る受託法人が納付した法第六十八条の三の二第四項に規定する外国法人税の額を超える場合には、当該外国法人税の額）とする。 - 日本法令外国語訳データベースシステム