foreign personality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

in paragraph (10) and paragraph (22)) which pertain 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 liabilities pertaining to a profit-making business conducted by the said foreign corporation) and which pertain to発音を聞く 例文帳に追加

総負債（負債の利子等の支払の基因となるものに限る。第十項及び第二十二項において同じ。）のうち国内事業に係るもの（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。）で - 日本法令外国語訳データベースシステム

(i) The foreign corporation has submitted a written notice pursuant to the provisions of Article 149(1) (Notice of Acquisition of the Status of Foreign Ordinary Corporations) or Article 150(2) (Notice of the Commencement of Profit-Making Business by Corporations in the Public Interest, etc. or Associations or Foundations without Juridical Personality) of the Corporation Tax Act.発音を聞く 例文帳に追加

一　法人税法第百四十九条第一項（外国普通法人となつた旨の届出）又は第百五十条第二項（公益法人等又は人格のない社団等の収益事業開始の届出）の規定による届出書を提出していること。 - 日本法令外国語訳データベースシステム

the 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

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

Article 143 (1) The amount of corporation tax imposed on an ordinary corporation or association or foundation without juridical personality, which is a foreign corporation, for income for each business year, shall be the amount calculated by multiplying the amount of income categorized as domestic source income prescribed in Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) by a tax rate of 30 percent.発音を聞く 例文帳に追加

第百四十三条　外国法人である普通法人又は人格のない社団等に対して課する各事業年度の所得に対する法人税の額は、第百四十一条（外国法人に係る法人税の課税標準）に規定する国内源泉所得に係る所得の金額に百分の三十の税率を乗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

and which pertains to a business that the 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 the said foreign corporation is a corporation in the public interest, etc. prescribed in Article 2(vi) of the Corporation Tax Act (hereinafter referred to as a "corporation in the public interest, etc." in this Article) or an association or foundation without juridical personality, which pertains to a profit-making business prescribed in item (xiii) of the said Article (hereinafter referred to as a "profit-making business" in this Article) conducted by the 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（当該外国法人が法人税法第二条第六号に規定する公益法人等（以下この条において「公益法人等」という。）又は人格のない社団等である場合には、その営む同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

Article 10 Notwithstanding the provision of the preceding Article, a corporation in the public interest, etc. or association or foundation without juridical personality, which is a foreign corporation, shall not have corporation tax imposed on income for each business year with respect to the part of the income prescribed in the said Article which has not arisen from its profit-making business.発音を聞く 例文帳に追加

第十条　外国法人である公益法人等又は人格のない社団等の前条に規定する所得のうち収益事業から生じた所得以外の所得については、同条の規定にかかわらず、各事業年度の所得に対する法人税を課さない。 - 日本法令外国語訳データベースシステム