act of business taxとは 意味・読み方・使い方

(viii) The directors-general of Local Finance Bureaus shall examine the status of the payment, for the previous business year, of the Registration and License Tax (the registration license tax as specified under Article 2 of the Registration and License Tax Act) by Financial Instruments Business Operators, etc., under their jurisdiction, and report the findings to the FSA Commissioner by April 30 every year.発音を聞く 例文帳に追加

財務局長は、財務局監理金融商品取引業者等の前事業年度における登録免許税（登録免許税法第２条に規定する登録免許税）の納付状況を調査し、毎年４月30日までに金融庁長官へ報告すること。 - 金融庁

Article 189 Those specified by a Cabinet Order as being equivalent to a mutual company prescribed in Article 143(2) (Tax Rate for Corporation Tax on Income for Each Business Year in the case of Foreign Corporations) of the Act shall be foreign mutual companies prescribed in Article 2(10) (Definitions) of the Insurance Business Act.発音を聞く 例文帳に追加

第百八十九条　法第百四十三条第二項（外国法人に係る各事業年度の所得に対する法人税の税率）に規定する相互会社に準ずるものとして政令で定めるものは、保険業法第二条第十項（定義）に規定する外国相互会社とする。 - 日本法令外国語訳データベースシステム

(4) National or local governments (limited to cases when business is conducted with a special account), and corporations listed Appendix 3 of the Consumption Tax Act発音を聞く 例文帳に追加

④ 国又は地方公共団体（特別会計をもうけて事業を行う場合に限る。）、消費税法別表第３に掲げる法人 - 経済産業省

(15) With respect to the application of the provisions of Article 73 of the Order for Enforcement of the Corporation Tax Act in the business year subject to the provisions of the preceding paragraph of a domestic corporation prescribed in the said paragraph, the term "(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiary Companies, etc. to be Deducted from Corporation Tax)" in paragraph (2)(x) of the said Article shall be deemed to be replaced with "(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiary Companies, etc. to be Deducted from Corporation Tax) and Article 39-18(14) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation."発音を聞く 例文帳に追加

１５　前項に規定する内国法人の同項の規定の適用を受ける事業年度における法人税法施行令第七十三条の規定の適用については、同条第二項第十号中「益金算入）」とあるのは、「益金算入）及び租税特別措置法施行令第三十九条の十八第十四項（特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等）」とする。 - 日本法令外国語訳データベースシステム

(e) Margin profit listed in Article 174(vii) of the Income Tax Act, which pertains to deposits or savings that have been accepted by a business office located in Japan発音を聞く 例文帳に追加

ホ　所得税法第百七十四条第七号　に掲げる差益のうち国内にある営業所が受け入れた預貯金に係るもの - 日本法令外国語訳データベースシステム

Article 190 The dividend, etc. specified by a Cabinet Order prescribed in Article 144 (Credit for Income Tax) of the Act shall be the dividend, etc. listed in Article 161(v) (Domestic Source Income) of the Income Tax Act which a foreign corporation listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act receives other than those attributable to the said person's business conducted in Japan at any fixed places for conducting a business prescribed in Article 141(i) of the Act.発音を聞く 例文帳に追加

第百九十条　法第百四十四条（所得税額の控除）に規定する政令で定める配当等は、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人が支払を受ける所得税法第百六十一条第五号（国内源泉所得）に掲げる配当等で、その者の法第百四十一条第一号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるもの以外のものとする。 - 日本法令外国語訳データベースシステム

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 (where the said amount of stated capital, etc. does not reach the amount of stated capital or capital contributions, the said amount of stated capital or capital contributions;発音を聞く 例文帳に追加

資本金等の額（当該資本金等の額が資本金の額又は出資金の額に満たない場合には、当該資本金の額又は出資金の額。 - 日本法令外国語訳データベースシステム

(15) With respect to the application of the provisions of Article 155-13 of the Order for Enforcement of the Corporation Tax Act in the consolidated business year subject to the provisions of the preceding paragraph of a consolidated corporation prescribed in the said paragraph, the term "(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiary Companies, etc. to be Deducted from Corporation Tax)" in paragraph (2)(viii) of the said Article shall be deemed to be replaced with "(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiary Companies, etc. to be Deducted from Corporation Tax) and Article 39-118(14) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation."発音を聞く 例文帳に追加

１５　前項に規定する連結法人の同項の規定の適用を受ける連結事業年度における法人税法施行令第百五十五条の十三の規定の適用については、同条第二項第八号中「益金算入）」とあるのは、「益金算入）及び租税特別措置法施行令第三十九条の百十八第十四項（特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等）」とする。 - 日本法令外国語訳データベースシステム