inclusion in expensesとは 意味・読み方・使い方

(xvi) Article 60 (Inclusion in Deductible Expenses of Insurance Company's Dividends on Policyholders) of the Act: The insurance contract prescribed in paragraph (1) of the said Article shall be limited to the insurance contract concluded via a foreign corporation's business office located in Japan or a person who acts as an agent for the conclusion of contracts.発音を聞く 例文帳に追加

十六　法第六十条（保険会社の契約者配当の損金算入）　同条第一項に規定する保険契約は、外国法人の国内にある営業所又は契約の締結の代理をする者を通じて締結された保険契約に限るものとする。 - 日本法令外国語訳データベースシステム

Article 155 The provisions specified by a Cabinet Order prescribed in Article 81-3(1) (Inclusion in Gross Profits or Deductible Expenses of the Amount of Individual Gross Profits or Individual Deductible Expenses) of the Act in the case of calculating the amount of individual gross profits prescribed in the said paragraph (hereinafter referred to as the "amount of individual gross profits" in this Chapter) shall be those of Article 26(2) (Exclusion from Gross Profits of Refund of Foreign Tax), Article 28 (Inclusion in Gross Profits of Foreign Tax of Foreign Subsidiary Companies to be Deducted from Corporation Tax) and Article 61-13 (Adjustment of Profits and Losses of Transactions between Consolidated Corporations in the Business Year, etc. Prior to Company Split, etc.) of the Act, and the provisions specified by a Cabinet Order prescribed in Article 81-3(1) of the Act in the case of calculating the amount of individual deductible expenses prescribed in the said paragraph (hereinafter referred to as the "amount of individual deductible expenses" in this Chapter) shall be those of Article 40 (Exclusion from Deductible Expenses of Income Tax to be Deducted from Corporation Tax), Article 41 (Exclusion from Deductible Expenses of Foreign Tax to be Deducted from Corporation Tax), Articles 57 through 58 (Carryover, etc. of Loss in the Business Year when Blue Return Form Has Been Filed) and Article 61-13 of the Act.発音を聞く 例文帳に追加

第百五十五条　法第八十一条の三第一項（個別益金額又は個別損金額の益金又は損金算入）に規定する個別益金額（以下この章において「個別益金額」という。）を計算する場合における同項に規定する政令で定める規定は法第二十六条第二項（外国税額の還付金の益金不算入）、第二十八条（法人税額から控除する外国子会社の外国税額の益金算入）及び第六十一条の十三（分割等前事業年度等における連結法人間取引の損益の調整）とし、同項に規定する個別損金額（以下この章において「個別損金額」という。）を計算する場合における同項に規定する政令で定める規定は法第四十条（法人税額から控除する所得税額の損金不算入）、第四十一条（法人税額から控除する外国税額の損金不算入）、第五十七条から第五十八条まで（青色申告書を提出した事業年度の欠損金の繰越し等）及び第六十一条の十三とする。 - 日本法令外国語訳データベースシステム

(excluding ...Article 58(2) and (6) (Requirements for Carryover of Loss Arising from Disaster in the Business Year When Blue Return Form Has Not Been Filed), 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 Incurred by Cooperatives, etc.)発音を聞く 例文帳に追加

損失金の繰越しの要件）並びに第四十六条（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）を除く↓［（…第五十八条第二項及び第六項（青色申告書を提出しなかつた事業年度の災害による損失金の繰越しの要件）並びに第四十六条（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）を除く］ - 日本法令外国語訳データベースシステム

(3) The National Personnel Authority shall, prior to the beginning of each fiscal year, submit to the Cabinet for inclusion in the national budget a written request for its necessary expenses for the ensuing fiscal year. Such requests shall cover purchase of land; construction of buildings; rental of offices; purchase of furniture, equipment and supplies; payment of salaries and compensation; together with expenses for all other necessary goods and services.発音を聞く 例文帳に追加

３　人事院は、毎会計年度の開始前に、次の会計年度においてその必要とする経費の要求書を国の予算に計上されるように内閣に提出しなければならない。この要求書には、土地の購入、建物の建造、事務所の借上、家具、備品及び消耗品の購入、俸給及び給料の支払その他必要なあらゆる役務及び物品に関する経費が計上されなければならない。 - 日本法令外国語訳データベースシステム

(xi) Article 47 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Using Insurance, etc.) of the Act: The substituted assets prescribed in paragraphs (1) and (2) of the said Article (in the case where improvements have been made to damaged fixed assets owned as prescribed in paragraph 1 of the said Article, the said fixed assets shall be included) shall be limited to the substituted assets that have been located in Japan at the time of acquisition, improvements or delivery prescribed in these provisions;発音を聞く 例文帳に追加

十一　法第四十七条（保険金等で取得した固定資産等の圧縮額の損金算入）　同条第一項及び第二項に規定する代替資産（同条第一項に規定する損壊をした所有固定資産の改良をした場合における当該固定資産を含む。）は、これらの規定に規定する取得若しくは改良又は交付の時において国内にある当該代替資産に限るものとする。 - 日本法令外国語訳データベースシステム

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.))発音を聞く 例文帳に追加

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

(xvii) Article 61-2(2), (4) and (9) (Inclusion in Gross Profits or Deductible Expenses of Capital Gains or Losses of Securities) of the Act: Where a corporation which issued old shares prescribed in these provisions is a domestic corporation, shares (including capital contributions; hereinafter the same shall apply in this Article) of a corporation which has relationships specified by a Cabinet Order prescribed in these provisions shall not include shares of a foreign corporation (excluding the parent corporation's shares managed in a domestic business which have been issued for a foreign corporation listed in items (i) through (iii) of Article 141 of the Act);発音を聞く 例文帳に追加

十七　法第六十一条の二第二項、第四項及び第九項（有価証券の譲渡益又は譲渡損の益金又は損金算入）　これらの規定に規定する旧株を発行した法人が内国法人である場合には、これらの規定に規定する政令で定める関係がある法人の株式（出資を含む。以下この条において同じ。）には、外国法人の株式（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交付を受けた国内事業管理親法人株式を除く。）は、含まれないものとする。 - 日本法令外国語訳データベースシステム

(vii) Article 51 (Inclusion in Necessary Expenses of Loss on Assets) of the Act: the assets prescribed in paragraph (1) and paragraph (4) of the said Article and the forests prescribed in paragraph (3) of the said Article shall be limited to assets and forests held by a nonresident that existed in Japan at the time when the losses prescribed in these provisions occurred, and the accounts receivable, loans, advance payments or any other claims equivalent thereto prescribed in paragraph (2) of the said Article (hereinafter referred to as "accounts receivable, etc." in this item) shall be limited to accounts receivable, etc. pertaining to a business prescribed in the said paragraph which a nonresident conducts in Japan.発音を聞く 例文帳に追加

七　法第五十一条（資産損失の必要経費算入）　同条第一項及び第四項に規定する資産並びに同条第三項に規定する山林は、非居住者の有するこれらの資産及び山林のうちこれらの規定に規定する損失が生じた時において国内にあつたものに限るものとし、同条第二項に規定する売掛金、貸付金、前渡金その他これらに準ずる債権（以下この号において「売掛金等」という。）は、非居住者が国内において行う同項に規定する事業に係る売掛金等に限るものとする。 - 日本法令外国語訳データベースシステム