a domestic corporationとは 意味・読み方・使い方

(b) Income arising from the transfer of shares, etc. of a domestic corporation by a foreign corporation which is a specially-related shareholder, etc. of the domestic corporation;発音を聞く 例文帳に追加

ロ　内国法人の特殊関係株主等である外国法人が行うその内国法人の株式等の譲渡による所得 - 日本法令外国語訳データベースシステム

Date of establishment of an ordinary corporation or cooperative, etc. which is a domestic corporation発音を聞く 例文帳に追加

内国法人である普通法人若しくは協同組合等の設立の日 - 日本法令外国語訳データベースシステム

ii) Company bonds issued by a domestic corporation (including bonds issued by a domestic corporation other than a company under special acts発音を聞く 例文帳に追加

二　内国法人が発行する社債（会社以外の内国法人が特別の法律により発行する債券を含む。） - 日本法令外国語訳データベースシステム

by the merged corporation...or the corporation effecting post-formation acquisition of assets and/or liabilities that is a specially-related shareholder, etc. related to the said specially-related domestic corporation発音を聞く 例文帳に追加

により当該特殊関係内国法人に係る特殊関係株主等である被合併法人 - 日本法令外国語訳データベースシステム

(b) Income arising from the transfer of shares, etc. of a domestic corporation by a nonresident who is a specially-related shareholder, etc. of the domestic corporation発音を聞く 例文帳に追加

ロ　内国法人の特殊関係株主等である非居住者が行うその内国法人の株式等の譲渡による所得 - 日本法令外国語訳データベースシステム

ii) Specially-related domestic corporation: A specially-related domestic corporation prescribed in Article 66-9-6(2)(ii発音を聞く 例文帳に追加

二　特殊関係内国法人　第六十六条の九の六第二項第二号に規定する特殊関係内国法人をいう。 - 日本法令外国語訳データベースシステム

(24) Where any other domestic corporation which is a shareholder, etc. of the said domestic corporation or a capital contribution-related domestic corporation(s) (meaning a single domestic corporation or two or more domestic corporations which have a linkage with the said domestic corporation and the said other domestic corporation through holding the shares, etc.; the same shall apply in the next paragraph) intervene(s) between the said domestic corporation and a foreign controlling shareholder, etc. related to the said domestic corporation, when the amount obtained by multiplying the amount of stated capital, etc. on the final day of the relevant business year of the said domestic corporation by the ratio of shareholding pertaining to the said domestic corporation of the said other domestic corporation or capital contribution-related domestic corporation(s) exceeds the amount of stated capital, etc. of the said other domestic corporation or capital contribution-related domestic corporation(s) on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2(xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc. prescribed in Article 39-113(20)), the amount of equity capital pertaining to the said domestic corporation shall be the remaining amount after deducting from the said amount of equity capital, either of the smaller amount of the said excess amount and the amount of liabilities owed by the said other domestic corporation or capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation on the same day (referred to as the "creditable amount" in the next paragraph).発音を聞く 例文帳に追加

２４　当該内国法人と当該内国法人に係る国外支配株主等との間に当該内国法人の株主等である他の内国法人又は出資関連内国法人（当該内国法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該内国法人の当該事業年度終了の日における資本金等の額に当該他の内国法人又は出資関連内国法人の当該内国法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、第三十九条の百十三第二十項に規定する連結個別資本金等の額）を超えるときは、当該内国法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該内国法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。 - 日本法令外国語訳データベースシステム

Business year that includes the date of establishment of an ordinary corporation or cooperative, etc., which is a domestic corporation発音を聞く 例文帳に追加

内国法人である普通法人又は協同組合等の設立の日の属する事業年度 - 日本法令外国語訳データベースシステム