意味 | 例文 (4件) |
民間国外債等の利子の課税の特例の英語
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英訳・英語 Special Provisions for Taxation on Interest on Foreign-issued Company Bonds
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民間国外債等の利子の課税の特例例文帳に追加
Special Provisions for Taxation on Interest on Foreign-issued Company Bonds発音を聞く - 日本法令外国語訳データベースシステム
民間国外債の利子及び発行差金等で非課税の特例の適用がないもの等例文帳に追加
Interest on Foreign-issued Company Bonds and Discount on Bonds, etc. to Which Special Provisions for Tax Exemption are not Applied発音を聞く - 日本法令外国語訳データベースシステム
3 前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、第一項に規定する一般民間国外債につき支払を受けるべき利子の支払を受けるべき者が内国法人であるときは、当該内国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第六条第一項(民間国外債等の利子の課税の特例)に規定する一般民間国外債につき支払を受けるべき利子」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。例文帳に追加
(3) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act, the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto. In this case, where the person who is to receive interest receivable on general foreign-issued company bonds prescribed in paragraph (1) is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation, the phrase "or prize money" in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act shall be deemed to be replaced with "or prize money... or interest receivable on general foreign-issued company bonds prescribed in Article 6(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Interest on Foreign-issued Company Bonds, etc.)," and the phrase "the said Act" in these clauses shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation."発音を聞く - 日本法令外国語訳データベースシステム
13 前各項の規定は、平成十年四月一日から平成二十年三月三十一日までの間に発行された外貨債(外貨公債の発行に関する法律(昭和三十八年法律第六十三号)第二条第一項及び第四条に規定する外貨債のうち、国外において発行されたものでその利子の支払が国外において行われるものに限る。)の利子について準用する。この場合において、第三項中「第六条第一項(民間国外債等の利子の課税の特例)」とあるのは、「第六条第十三項(外貨債の利子の課税の特例)において準用する同条第一項」と読み替えるものとする。例文帳に追加
(13) The provisions of the preceding paragraphs shall apply mutatis mutandis to bonds in foreign currency (limited to bonds in foreign currency prescribed in Article 2(1) and Article 4 of the Act on the Issue of Government Bonds in Foreign Currency (Act No. 63 of 1963), which are issued outside Japan and interest on which is paid outside Japan) issued during the period from April 1, 1998, to March 31, 2008. In this case, the phrase "Article 6(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Interest on Foreign-issued company bonds, etc.)" in paragraph (3) shall be deemed to be replaced with "Article 6(1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 6(13) (Special Provisions for Taxation on Bonds in Foreign Currency)."発音を聞く - 日本法令外国語訳データベースシステム
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民間国外債等の利子の課税の特例
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