domestic business companyとは 意味・読み方・使い方

5. In the case of seeking the application of the special provisions for taxation, the Domestic Affiliated Company to be established is to engage solely in Supervisory Business.発音を聞く 例文帳に追加

（５） 課税の特例を受けようとするものにあっては、その設立される国内関係会社が専ら統括事業を行うものであること。 - 経済産業省

(ii) A business year within ten years prior to the merger of a merged corporation pertaining to a qualified merger that started on or after the first day of the business year including the day of the said qualified merger of the domestic corporation (hereinafter referred to as the "business year of the merger" in this item) or a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split that started on or after the first day of the business year including the day of the said qualified split-off-type company split of the domestic corporation (hereinafter referred to as the "business year of the split succession" in this item): The business year including the day preceding the first day of the business year of the merger or business year of the split succession of the said domestic corporation発音を聞く 例文帳に追加

二　適格合併に係る被合併法人の合併前十年内事業年度のうち当該内国法人の当該適格合併の日を含む事業年度（以下この号において「合併事業年度」という。）開始の日以後に開始したもの又は適格分割型分割に係る分割法人の分割前十年内事業年度のうち当該内国法人の当該適格分割型分割の日を含む事業年度（以下この号において「分割承継事業年度」という。）開始の日以後に開始したもの　当該内国法人の合併事業年度又は分割承継事業年度開始の日の前日を含む事業年度 - 日本法令外国語訳データベースシステム

5. In the case of seeking the application of the special provisions for taxation, the Domestic Affiliated Company to be established is to engage solely in Research and Development Business.発音を聞く 例文帳に追加

（５） 課税の特例を受けようとするものにあっては、その設立される国内関係会社が専ら研究開発事業を行うものであること。 - 経済産業省

An OEM bakery company with products adjusted for Chinese tastes that quit China with a factory eviction and is focusing on domestic business in Japan発音を聞く 例文帳に追加

中国人の味覚に合ったフレッシュベーカリーOEMの先行企業ながら、工場立ち退きを機に撤退し、国内事業への集中を図ることにした企業 - 経済産業省

(v) In the case where the Specified Multinational Enterprise seeks the application of the special provisions for taxation set forth in each paragraph of Article 11 to the Supervisory Business, the Domestic Affiliated Company established for that purpose is to be engaged solely in the Supervisory Business.発音を聞く 例文帳に追加

五 第十一条各項に規定する課税の特例の適用を受けようとするものにあっては、その設立される国内関係会社が専ら統括事業を行うものであること。 - 経済産業省

(i) A business year within ten years prior to the merger prescribed in Article 66-8(3)(i) of the Act (hereinafter referred to as a "business year within ten years prior to the merger" in this paragraph and the next paragraph) of a merged corporation pertaining to a qualified merger or a business year within ten years prior to the company split prescribed in paragraph (3)(ii) of the said Article (hereinafter referred to as a "business year within ten years prior to the company split" through to paragraph (7)) of a split corporation pertaining to a qualified split-off-type company split (excluding a business year within ten years prior to the merger or business year within ten years prior to the company split listed in the next item): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the merger of the said merged corporation or the relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split of the said split corporation発音を聞く 例文帳に追加

一　適格合併に係る被合併法人の法第六十六条の八第三項第一号に規定する合併前十年内事業年度（以下この項及び次項において「合併前十年内事業年度」という。）又は適格分割型分割に係る分割法人の同条第三項第二号に規定する分割前十年内事業年度（以下第七項までにおいて「分割前十年内事業年度」という。）（次号に掲げる合併前十年内事業年度又は分割前十年内事業年度を除く。）　当該被合併法人の合併前十年内事業年度開始の日を含む当該内国法人の各事業年度又は当該分割法人の分割前十年内事業年度開始の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム

(v) In the case where the Specified Multinational Enterprise intends to seek the application of the special provisions for taxation set forth in each paragraph of Article 11, that effect, and whether the Domestic Affiliated Company to be established for that purpose is to operate any business other than the Research and Development Business.発音を聞く 例文帳に追加

五 第十一条各項に規定する課税の特例の適用を受けようとする場合にあっては、その旨及びその設立される国内関係会社が行う研究開発事業以外の事業の有無 - 経済産業省

(v) In the case where the Specified Multinational Enterprise seeks the application of the special provisions for taxation set forth in each paragraph of Article 11 to the Research and Development Business, the Domestic Affiliated Company to be established for that purpose is to be engaged solely in the Research and Development Business.発音を聞く 例文帳に追加

五 第十一条各項に規定する課税の特例の適用を受けようとするものにあっては、その設立される国内関係会社が専ら研究開発事業を行うものであること。 - 経済産業省