「trust corporation」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

(2) Clarification of Tasks and Consideration of Review of Investment Trust and Investment Corporation System 例文帳に追加

(2)投資信託・投資法人法制の課題の把握・見直しの検討 - 金融庁

PROCESSING METHOD FOR GENERAL OFFICE JOB ENTRUSTMENT WORK IN CORPORATION TYPE INVESTMENT TRUST例文帳に追加

会社型投資信託における一般事務受託業務の処理方法 - 特許庁

(2) With regard to the application of the provision of Article 23(1) of the Corporation Tax Act to the trust corporation for a special purpose trust, the phrase "received by a domestic corporation" in Article 23(1) of the said Act shall be deemed to be replaced with "received by a domestic corporation (excluding a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special purpose trust listed in Article 2(xxix)-2(e) (Definitions))". 例文帳に追加

２　特定目的信託に係る受託法人に対する法人税法第二十三条第一項の規定の適用については、同項中「内国法人が受ける」とあるのは、「内国法人（第二条第二十九号の二ホ（定義）に掲げる特定目的信託に係る第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人を除く。）が受ける」とする。 - 日本法令外国語訳データベースシステム

(3) With regard to the application of the provision of Article 69 of the Corporation Tax Act to the trust corporation for a special purpose trust, the phrase "amount of income" in paragraph (1) of the said Article shall be deemed to be replaced with "amount of [the trust corporation's] income (in the case of a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special purpose trust listed in Article 2(xxix)-2(e) (Definitions) that is subject to the provision of Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) (such trust corporation referred to in paragraph (8) as a "trust corporation for a special purpose trust"): the amount of income calculated without applying the provision of Article 68-3-2(1) of the said Act)", and the phrase "Where a domestic corporation" in paragraph (8) of the said Article shall be deemed to be replaced with "Where a domestic corporation (excluding a trust corporation for a special purpose trust; hereinafter the same shall apply in this paragraph and paragraph (11))". 例文帳に追加

３　特定目的信託に係る受託法人に対する法人税法第六十九条の規定の適用については、同条第一項中「所得の金額」とあるのは「所得の金額（租税特別措置法第六十八条の三の二第一項（特定目的信託に係る受託法人の課税の特例）の規定の適用を受ける第二条第二十九号の二ホ（定義）に掲げる特定目的信託に係る第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人（第八項において「特定目的信託に係る受託法人」という。）にあつては、同法第六十八条の三の二第一項の規定を適用しないで計算した所得の金額）」と、同条第八項中「内国法人が外国子会社」とあるのは「内国法人（特定目的信託に係る受託法人を除く。以下この項及び第十一項において同じ。）が外国子会社」とする。 - 日本法令外国語訳データベースシステム

(3) With regard to the application of the provision of Article 69 of the Corporation Tax Act to the trust corporation for a special investment trust, the phrase "amount of income" in paragraph (1) of the said Article shall be deemed to be replaced with "amount of [the trust corporation's] income (in the case of a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special investment trust prescribed in Article 68-3-3(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Investment Trusts) that is subject to the provision of Article 68-3-3(1) of the said Act (such trust corporation referred to in paragraph (8) as a "trust corporation for a special investment trust"): the amount of income calculated without applying the provision of Article 68-3-3(1) of the said Act)", and the phrase "Where a domestic corporation" in paragraph (8) of the said Article shall be deemed to be replaced with "Where a domestic corporation (excluding a trust corporation for a special investment trust; hereinafter the same shall apply in this paragraph and paragraph (11))". 例文帳に追加

３　特定投資信託に係る受託法人に対する法人税法第六十九条の規定の適用については、同条第一項中「所得の金額」とあるのは「所得の金額（租税特別措置法第六十八条の三の三第一項（特定投資信託に係る受託法人の課税の特例）の規定の適用を受ける同項に規定する特定投資信託に係る第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人（第八項において「特定投資信託に係る受託法人」という。）にあつては、同法第六十八条の三の三第一項の規定を適用しないで計算した所得の金額）」と、同条第八項中「内国法人が外国子会社」とあるのは「内国法人（特定投資信託に係る受託法人を除く。以下この項及び第十一項において同じ。）が外国子会社」とする。 - 日本法令外国語訳データベースシステム

(2) With regard to the application of the provision of Article 23(1) of the Corporation Tax Act to the trust corporation for a special investment trust, the phrase "received by a domestic corporation" in Article 23(1) of the said Act shall be deemed to be replaced with "received by a domestic corporation (excluding a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special investment trust prescribed in Article 68-3-3(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Investment Trusts) (limited to a special investment trust that satisfies the requirements listed in Article 68-3-3(1)(i)(b) or (c)))". 例文帳に追加

２　特定投資信託に係る受託法人に対する法人税法第二十三条第一項の規定の適用については、同項中「内国法人が受ける」とあるのは、「内国法人（租税特別措置法第六十八条の三の三第一項（特定投資信託に係る受託法人の課税の特例）に規定する特定投資信託（同項第一号ロ又はハに掲げる要件を満たすものに限る。）に係る第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人を除く。）が受ける」とする。 - 日本法令外国語訳データベースシステム

(xi) Short-term investment corporation bonds prescribed in Article 139-12(1) of the Act on Investment Trust and Investment Corporation 例文帳に追加

十一　投資信託及び投資法人に関する法律第百三十九条の十二第一項に規定する短期投資法人債 - 日本法令外国語訳データベースシステム

(a) At the end of the said business year, the trust corporation does not fall under the category of family company prescribed in Article 2(x) of the Corporation Tax Act. 例文帳に追加

イ　当該事業年度終了の時において法人税法第二条第十号に規定する同族会社に該当していないこと。 - 日本法令外国語訳データベースシステム

(4) An individual who accepts the position of trustee of a trust subject to corporation taxation shall be liable to pay corporation tax pursuant to this Act. 例文帳に追加

４　個人は、法人課税信託の引受けを行うときは、この法律により、法人税を納める義務がある。 - 日本法令外国語訳データベースシステム

paragraph (1) of said Article which is applied mutatis mutandis pursuant to Article 68-3-2, paragraph (10) (Special Provisions on Taxation of the Trust Corporation of a Special Purpose Trust) 例文帳に追加

第六十八条の三の二第十項（特定目的信託に係る受託法人の課税の特例）において準用する同条第一項 - 日本法令外国語訳データベースシステム

paragraph (1) of said Article which is applied mutatis mutandis pursuant to Article 68-3-3, paragraph (10) (Special Provisions on Taxation of the Trust Corporation of a Special Investment Trust) 例文帳に追加

第六十八条の三の三第十項（特定投資信託に係る受託法人の課税の特例）において準用する同条第一項 - 日本法令外国語訳データベースシステム

(6) The provision of paragraph (2) shall not apply to a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.). 例文帳に追加

６　第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人については、第二項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

(3) A domestic corporation shall be liable to pay income tax pursuant to this Act when it receives, in Japan, payment of taxable income of a domestic corporation, or receives payment of taxable income of a foreign corporation attributed to the trust property under a trust subject to corporation taxation for which it accepts the position of trustee. 例文帳に追加

３　内国法人は、国内において内国法人課税所得の支払を受けるとき又はその引受けを行う法人課税信託の信託財産に帰せられる外国法人課税所得の支払を受けるときは、この法律により、所得税を納める義務がある。 - 日本法令外国語訳データベースシステム

(4) A foreign corporation shall be liable to pay income tax pursuant to this Act when it receives payment of taxable income of a foreign corporation, or receives, in Japan, payment of taxable income of a domestic corporation attributed to the trust property under a trust subject to corporation taxation for which its accepts the position of trustee. 例文帳に追加

４　外国法人は、外国法人課税所得の支払を受けるとき又はその引受けを行う法人課税信託の信託財産に帰せられる内国法人課税所得の支払を国内において受けるときは、この法律により、所得税を納める義務がある。 - 日本法令外国語訳データベースシステム

Article 131-3(1) (Calculation of the Amount of Income Pertaining to a Trust Subject to Corporation Taxation) 例文帳に追加

第百三十一条の三第一項（法人課税信託に係る所得の金額の計算） - 日本法令外国語訳データベースシステム

(i) Administrative processes regarding the receipt of notification related to the establishment of an investment corporation as specified under Article 69(1) of the Investment Trust Act 例文帳に追加

① 投信法第69条第１項に規定する設立に係る届出の受理に関する事務 - 金融庁

You hack a private military corporation's network, trust me, it's no game.例文帳に追加

お前は民間の軍事団体の ネットワークに侵入した 信じろ それはゲームじゃない - 映画・海外ドラマ英語字幕翻訳辞書

Article 68-3-3 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special investment trust (meaning an investment trust listed in Article 2(3) of the Act on Investment Trust and Investment Corporation (referred to in item (i) as the "Investment Trust Act", which falls under the category of trust subject to corporation taxation; hereinafter the same shall apply in this Article) (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the Corporation Tax Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special investment trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special investment trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount specified by a Cabinet Order: 例文帳に追加

第六十八条の三の三　特定投資信託（投資信託及び投資法人に関する法律（第一号において「投資信託法」という。）第二条第三項に規定する投資信託のうち、法人課税信託に該当するものをいう。以下この条において同じ。）のうち第一号に掲げる要件を満たすものの収益の分配の額として政令で定める金額（以下この条において「収益の分配の額」という。）で当該特定投資信託に係る受託法人（法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項から第四項までにおいて同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その収益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。 - 日本法令外国語訳データベースシステム

(iii) Short-term investment corporation bonds prescribed in Article 139-12, paragraph (1) (Special Provisions Pertaining to Short-term Investment Corporation Bonds) of the Act on Investment Trust and Investment Corporation (Act No. 198 of 1951); 例文帳に追加

三　投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第百三十九条の十二第一項（短期投資法人債に係る特例）に規定する短期投資法人債 - 日本法令外国語訳データベースシステム

(iii) An investment corporation bond administrator prescribed in Article 139-8 of the Act on Investment Trust and Investment Corporation (Act No. 198 of 1951): Investment corporation bonds prescribed in Article 2(24) of said Act 例文帳に追加

三　投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第百三十九条の八に規定する投資法人債管理者　同法第二条第二十四項に規定する投資法人債 - 日本法令外国語訳データベースシステム

(iii) An investment corporation bond administrator prescribed in Article 139-8 of the Act on Investment Trust and Investment Corporation (Act No. 198 of 1951): Investment corporation bonds prescribed in Article 2(17) of said Act 例文帳に追加

三　投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第百三十九条の八に規定する投資法人債管理者　同法第二条第十七項に規定する投資法人債 - 日本法令外国語訳データベースシステム

(4) With regard to the application of the provision of Article 62-3(3) to the trust corporation for a special purpose trust, the term "the transfer..., which is specified by a Cabinet Order" in Article 62-3(3) shall be deemed to be replaced with "the transfer..., which is specified by a Cabinet Order, and the transfer conducted by a trust corporation prescribed in Article 68-3-2(1) for a special purpose trust prescribed in Article 68-3-2(1), which is conducted in the business year that satisfies the requirements listed in Article 68-3-2(1)(ii) (excluding (b))". 例文帳に追加

４　特定目的信託に係る受託法人に対する第六十二条の三第三項の規定の適用については、同項中「該当するもの」とあるのは、「該当するもの及び第六十八条の三の二第一項に規定する特定目的信託に係る同項に規定する受託法人が行う譲渡で同項第二号（ロを除く。）に掲げる要件を満たす事業年度において行うもの」とする。 - 日本法令外国語訳データベースシステム

(4) With regard to the application of the provision of Article 62-3(3) to the trust corporation for a special investment trust, the term "the transfer..., which is specified by a Cabinet Order" in Article 62-3(3) shall be deemed to be replaced with "the transfer..., which is specified by a Cabinet Order, and the transfer conducted by a trust corporation prescribed in Article 68-3-3(1) for a special investment trust prescribed in Article 68-3-3(1), which is conducted in the business year that satisfies the requirements listed in Article 68-3-3(1)(ii) (excluding (b))". 例文帳に追加

４　特定投資信託に係る受託法人に対する第六十二条の三第三項の規定の適用については、同項中「該当するもの」とあるのは、「該当するもの及び第六十八条の三の三第一項に規定する特定投資信託に係る同項に規定する受託法人が行う譲渡で同項第二号（ロを除く。）に掲げる要件を満たす事業年度において行うもの」とする。 - 日本法令外国語訳データベースシステム

(2) With respect to interest on book-entry transfer national government bonds and interest on book-entry transfer local government bonds to be received by a nonresident or foreign corporation, who is the trustee of a foreign investment trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation (Act No. 198 of 1951); hereinafter the same shall apply in this paragraph), for the trust property under the said foreign investment trust, the provision of the preceding paragraph shall apply only where the said foreign investment trust is one that satisfies the following requirements (referred to as a "qualified foreign securities investment trust" in paragraph (9)): 例文帳に追加

２　前項の規定は、外国投資信託（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第二十二項に規定する外国投資信託をいう。以下この項において同じ。）の受託者である非居住者又は外国法人が当該外国投資信託の信託財産につき支払を受ける振替国債及び振替地方債の利子については、当該外国投資信託が次に掲げる要件を満たすもの（第九項において「適格外国証券投資信託」という。）である場合に限り、適用する。 - 日本法令外国語訳データベースシステム

(5) An audit corporation or its specified partner shall not commit an act that would ruin the trust of citizens in audit corporations. 例文帳に追加

５　監査法人又はその特定社員は、監査法人に対する国民の信頼を失墜させる行為をしてはならない。 - 日本法令外国語訳データベースシステム

Whether the total contribution at the time of establishment of an investment corporation is above the amount prescribed in Article 57 of the Enforcement Order of the Investment Trust Act 例文帳に追加

投資法人の成立時の出資総額は、投信法施行令第57条に規定する額を下回っていないか。 - 金融庁

Directors-general of Local Finance Bureaus shall hold consultations with the FSA before giving notice, based on Article 215(2) of the Investment Trust Act, to an investment corporation. 例文帳に追加

財務局長は、投信法第215条第２項に規定する通告を投資法人に対し行う場合には、あらかじめ金融庁に協議をすること。 - 金融庁

In the cases where an investment trust management company, etc., which has entered into an asset management contract, manages the assets of an investment corporation jointly with another investment trust corporation, the aggregate value of assets under joint management of the said investment trust management company, the type of the said assets, the share of the said investment corporation concerning the said assets, and the amount equivalent to its share shall be entered as items required to clarify the status of management of an investment corporation during the relevant business period, as prescribed in Article 73(1)(xxii) of the Investment Corporation Calculation Rules. 例文帳に追加

なお、資産運用委託契約を締結した投資信託委託会社等が投資法人の資産を他の投資法人と合同して運用する場合には、投資法人計算規則第73条第１項第22号に規定するその他当該営業期間中における投資法人の運用状況を明らかにするために必要な事項として当該投資信託委託会社等が合同運用している資産の総額、当該資産の種類、当該資産に係る当該投資法人の持分並びに持分に相当する金額を記載するものとする。 - 金融庁

Article 68-3-2 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special purpose trust listed in Article 2(xxix)-2(e) of the Corporation Tax Act (hereinafter referred to in this Article as a "special purpose trust") (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the said Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special purpose trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special purpose trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount specified by a Cabinet Order: 例文帳に追加

第六十八条の三の二　法人税法第二条第二十九号の二ホに掲げる特定目的信託（以下この条において「特定目的信託」という。）のうち第一号に掲げる要件を満たすものの利益の分配の額として政令で定める金額（以下この条において「利益の分配の額」という。）で当該特定目的信託に係る受託法人（同法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項から第四項までにおいて同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その利益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。 - 日本法令外国語訳データベースシステム

Article 4 (1) A domestic corporation shall be liable to pay corporation tax pursuant to this Act; provided, however, that a corporation in the public interest, etc. or association or foundation without juridical personality, which is a domestic corporation, shall be liable only where it conducts a profit-making business, it accepts the position of trustee of a trust subject to corporation taxation or it performs retirement pension services, etc. prescribed in Article 84(1) (Calculation of the Amount of Retirement Pension Fund). 例文帳に追加

第四条　内国法人は、この法律により、法人税を納める義務がある。ただし、内国法人である公益法人等又は人格のない社団等については、収益事業を営む場合、法人課税信託の引受けを行う場合又は第八十四条第一項（退職年金等積立金の額の計算）に規定する退職年金業務等を行う場合に限る。 - 日本法令外国語訳データベースシステム

(vi) Cases in which another patent professional corporation was consulted by the adverse party, and the extent and method of such consultation were recognized to be based on a relationship of mutual trust during the period in which the member or the like engaged in that business as a member or the like of such patent professional corporation, before he/she became a member or the like of the relevant patent professional corporation. 例文帳に追加

六　社員等が当該特許業務法人の社員等となる前に他の特許業務法人の社員等としてその業務に従事していた期間内に、その特許業務法人が相手方の協議を受けた事件で、その協議の程度及び方法が信頼関係に基づくと認められるもの - 日本法令外国語訳データベースシステム

(4) With respect to profit from redemption of specified short-term national government bonds to be received by a foreign corporation, which is the trustee of a foreign investment trust prescribed in Article 5-2(2), for the trust property under the said foreign investment trust, the provision of the preceding paragraph shall apply only where the said foreign investment trust is a qualified foreign securities investment trust prescribed in Article 5-2(2). 例文帳に追加

４　前項の規定は、第五条の二第二項に規定する外国投資信託の受託者である外国法人が当該外国投資信託の信託財産につき支払を受ける特定短期国債の償還差益については、当該外国投資信託が同項に規定する適格外国証券投資信託である場合に限り、適用する。 - 日本法令外国語訳データベースシステム

(4) With respect to any income earned and amount of loss incurred by a foreign corporation, which is the trustee of a foreign investment trust prescribed in Article 5-2(2), from the holding or transfer of book-entry transfer national government bonds in separate trading that are included in the trust property under the said foreign investment trust, the provisions of paragraph (1) and paragraph (2) shall apply only where the said foreign investment trust is a qualified foreign securities investment trust prescribed in Article 5-2(2). 例文帳に追加

４　第一項及び第二項の規定は、第五条の二第二項に規定する外国投資信託の受託者である外国法人の当該外国投資信託の信託財産に属する分離振替国債の保有又は譲渡により生ずる所得及び損失額については、当該外国投資信託が同項に規定する適格外国証券投資信託である場合に限り、適用する。 - 日本法令外国語訳データベースシステム

(11) In addition to what is specified in paragraph (6) and paragraph (7), the application of the provisions of paragraph (1) to paragraph (5) and the preceding three paragraphs, and other necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax on income for the relevant business year of a trust corporation prescribed in Article 4-7 of the Corporation Tax Act from a special purpose trust shall be specified by a Cabinet Order. 例文帳に追加

１１　第六項及び第七項に定めるもののほか、第一項から第五項まで及び前三項の規定の適用その他特定目的信託に係る法人税法第四条の七に規定する受託法人の事業年度の所得に対する法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

(11) In addition to what is specified in paragraph (6) and paragraph (7), the application of the provisions of paragraph (1) to paragraph (5) and the preceding three paragraphs, and other necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax on income for the relevant business year of a trust corporation prescribed in Article 4-7 of the Corporation Tax Act from a special investment trust shall be specified by a Cabinet Order. 例文帳に追加

１１　第六項及び第七項に定めるもののほか、第一項から第五項まで及び前三項の規定の適用その他特定投資信託に係る法人税法第四条の七に規定する受託法人の事業年度の所得に対する法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

(7) Even where the trust corporation for a special purpose trust has filed a final return form without the application or written statement set forth in the preceding paragraph attached thereto or failed to preserve the documents on the calculation set forth in the said paragraph, the district director may, when he/she finds any unavoidable reason for the trust corporation's failure to make a necessary application, attach a necessary written statement or preserve the necessary documents on the calculation, apply the provision of paragraph (1). 例文帳に追加

７　税務署長は、前項の記載若しくは明細書の添付がない確定申告書の提出があつた場合又は同項の書類の保存がない場合においても、その記載若しくは明細書の添付又は書類の保存がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

(7) Where a domestic corporation holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 66-9 shall be applied thereto. 例文帳に追加

７　内国法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第六十六条の九までの規定を適用する。 - 日本法令外国語訳データベースシステム

(8) Where a domestic corporation that is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust)), and the provisions of this Article (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 66-9-9 shall be applied thereto. 例文帳に追加

８　特殊関係株主等である内国法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び第六項を除く。）から第六十六条の九の九までの規定を適用する。 - 日本法令外国語訳データベースシステム

(7) Where a consolidated corporation holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 68-93 shall be applied thereto. 例文帳に追加

７　連結法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第六十八条の九十三までの規定を適用する。 - 日本法令外国語訳データベースシステム

(8) Where a consolidated corporation that is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 68-93-9 shall be applied thereto. 例文帳に追加

８　特殊関係株主等である連結法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び第六項を除く。）から第六十八条の九十三の九までの規定を適用する。 - 日本法令外国語訳データベースシステム

(i) The said book-entry transfer national government bonds were held by a nonresident, foreign corporation, any of the domestic corporations listed in Appended Table 1, item (i) of the Income Tax Act or a trustee of a charitable trust or participant protection trust prescribed in Article 11(3) of the said Act (hereinafter referred to in this item and item (i) of the next paragraph as a "charitable trust, etc."), or a financial institution prescribed in Article 8(1) (limited to a domestic corporation), financial instruments business operator, etc. prescribed in Article 8(2) (limited to a domestic corporation) or domestic corporation prescribed in Article 8(3) (in the case of book-entry transfer national government bonds that were held by a nonresident or foreign corporation: limited to those specified by a Cabinet Order; in the case of book-entry transfer national government bonds that were held by a trustee of a charitable trust, etc.: limited to those included in the trust property under the said charitable trust, etc.), and any of those persons held entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds immediately before the acquisition thereof. 例文帳に追加

一　非居住者、外国法人、所得税法別表第一第一号に掲げる内国法人若しくは同法第十一条第三項に規定する公益信託若しくは加入者保護信託（以下この号及び次項第一号において「公益信託等」という。）の受託者又は第八条第一項に規定する金融機関（内国法人に限る。）、同条第二項に規定する金融商品取引業者等（内国法人に限る。）若しくは同条第三項に規定する内国法人により所有されていた振替国債（非居住者又は外国法人により所有されていた振替国債については政令で定めるものに限るものとし、公益信託等の受託者により所有されていた振替国債については当該公益信託等の信託財産に属していたものに限る。）で、その取得の直前においてこれらの者が振替記載等を受けていたものであること。 - 日本法令外国語訳データベースシステム

(8) The provisions of paragraph (1), paragraph (2), paragraph (4) and the preceding two paragraphs shall apply mutatis mutandis where the trust corporation prescribed in Article 4-7 of the Corporation Tax Act for a special purpose trust (limited to a trust corporation that shall be deemed to be a foreign corporation pursuant to the provision of Article 4-7(ii) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act, which falls under any of the categories of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act), pursuant to the provision of Article 142 of the said Act, calculates the amount of income categorized as domestic source income prescribed in Article 141 of the said Act in accordance with the provisions of the said Act. In this case, the phrase "Any amount ...from a special purpose trust..., which pertains to the business year" in paragraph (1) shall be deemed to be replaced with "Any amount ...from a special purpose trust..., which pertains to a business conducted in Japan and also pertains to the business year", and the phrase "Article 23(1) of the Corporation Tax Act" shall be deemed to be replaced with "Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the Corporation Tax Act, calculation is made in accordance with the provision of Article 23(1) of the said Act". 例文帳に追加

８　第一項、第二項、第四項及び前二項の規定は、特定目的信託に係る法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第二号の規定により外国法人としてこの法律の規定を適用するもので、法人税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に該当するものに限る。）が、同法第百四十二条の規定により同法第百四十一条に規定する国内源泉所得に係る所得につき同法の規定に準じて計算する場合について準用する。この場合において、第一項中「で当該特定目的信託」とあるのは「のうち国内において行う事業に係るもので当該特定目的信託」と、第二項中「法人税法第二十三条第一項」とあるのは「法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(8) The provisions of paragraph (1), paragraph (2), paragraph (4) and the preceding two paragraphs shall apply mutatis mutandis where the trust corporation prescribed in Article 4-7 of the Corporation Tax Act for a special investment trust (limited to a trust corporation that shall be deemed to be a foreign corporation pursuant to the provision of Article 4-7(ii) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act, which falls under any of the categories of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act), pursuant to the provision of Article 142 of the said Act, calculates the amount of income categorized as domestic source income prescribed in Article 141 of the said Act in accordance with the provisions of the said Act. In this case, the phrase "Any amount ...from a special investment trust..., which pertains to the business year" in paragraph (1) shall be deemed to be replaced with "Any amount ...from a special investment trust..., which pertains to a business conducted in Japan and also pertains to the business year", and the phrase "Article 23(1) of the Corporation Tax Act" shall be deemed to be replaced with "Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the Corporation Tax Act, calculation is made in accordance with the provision of Article 23(1) of the said Act". 例文帳に追加

８　第一項、第二項、第四項及び前二項の規定は、特定投資信託に係る法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第二号の規定により外国法人としてこの法律の規定を適用するもので、法人税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に該当するものに限る。）が、同法第百四十二条の規定により同法第百四十一条に規定する国内源泉所得に係る所得につき同法の規定に準じて計算する場合について準用する。この場合において、第一項中「で当該特定投資信託」とあるのは「のうち国内において行う事業に係るもので当該特定投資信託」と、第二項中「法人税法第二十三条第一項」とあるのは「法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

The “same type of asset,” as specified under Article 13(1)(i) and (ii) of the Investment Trust Act and Article 19(1) of the Order for Enforcement of the Investment Trust Act (hereinafter referred to as the “Enforcement Order of the Investment Trust Act”), does not apply to cases where, because of limits imposed by a relevant investment trust contract or the internal rules of a relevant investment corporation, the contents of a specified asset targeted for investment are different from the contents of a specified asset targeted for investment by another investment trust fund with settlor instructions or by an investment corporation. 例文帳に追加

投信法第13条第１項第１号、第2号及び投資信託及び投資法人に関する法律施行令（以下「投信法施行令」という。）第19条第１項に規定する「同種の資産」には、投資信託約款又は投資法人の規約において投資の対象とする特定資産の内容に制限が付されていることにより、当該特定資産の内容と他の委託者指図型投資信託又は投資法人の投資の対象とする特定資産の内容が競合しない場合を含まない。 - 金融庁

i) A corporation that falls under the category of foreign corporation listed in Article 141(i) of the Corporation Tax Act (Foreign Corporations Having Permanent Establishments in Japan) (in the case of a corporation that is a partner under a partnership contract prescribed in Article 161(i)-2 (Domestic Source Income) (including a person similar thereto who is specified by a Cabinet Order) (hereinafter referred to a "partner corporation" in this paragraph); limited to such corporation specified by a Cabinet Order): Domestic source income listed in Article 161(i)-2 to (iii), (vi), (vii), (ix) or (x) (in the case of the consideration prescribed in Article 161(i)-3: limited to such domestic source income related to consideration to be attributed to the trust property under a trust prescribed in the proviso of Article 13(1) (Attribution of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property) that has been entrusted with a business office located in Japan 例文帳に追加

一　法人税法第百四十一条第一号（国内に恒久的施設を有する外国法人）に掲げる外国法人に該当する法人（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である法人（以下この項において「組合員である法人」という。）にあつては、政令で定めるものに限る。）　第百六十一条第一号の二から第三号まで、第六号、第七号、第九号又は第十号に掲げる国内源泉所得（同条第一号の三に規定する対価にあつては、第十三条第一項ただし書（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する信託で国内にある営業所に信託されたものの信託財産に帰せられるものに係るものに限る。） - 日本法令外国語訳データベースシステム