first rate corporationとは 意味・読み方・使い方

(ii) In the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1)(iii)(b), including the foreign corporation referred to in (b) of the said item, transferred shares or capital contributions which are equivalent to five percent (in the case where the said business year is less than one year, the rate calculated by dividing by 12 the figure obtained by multiplying five percent by the number of months of the said business year) or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.発音を聞く 例文帳に追加

二　譲渡事業年度において、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五（当該事業年度が一年に満たない場合には、百分の五に当該事業年度の月数を乗じたものを十二で除して計算した割合）以上に相当する数又は金額の株式又は出資の譲渡をしたこと。 - 日本法令外国語訳データベースシステム