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日本法令外国語訳データベースシステム - [法令本文表示] - 法人税法施行規則 | 平成二十一年財務省令第十八号 改正

(外国税額控除の対象とならない外国法人税の額の計算に係る総収入金額等)
第三十七条の四  令第百五十五条の二十七第二項第二号(外国税額控除の対象とならない外国法人税の額)に規定する同項第一号に規定する総収入金額の合計額に相当する金額として財務省令で定める金額は、第一号に掲げる金額と第二号に掲げる金額との合計額から第三号に掲げる金額を控除した金額とする。

Gross Revenue Related to Calculation of the Amount of Foreign Corporation Tax That Is Not Eligible for a Foreign Tax Credit
Article 37-4  The amount specified by Ministry of Finance Order as the amount equivalent to the sum of the gross revenue prescribed in Article 155-27, paragraph (2), item (i) of the Order (Amount of Foreign Corporation Tax That Is Not Eligible for Foreign Tax Credit), prescribed in item (ii) of the same paragraph, is to be the amount obtained by deducting the amount listed in item (iii) from the sum of the amounts listed in item (i) and item (ii):一  令第百五十五条の二十七第二項に規定する納付連結事業年度(以下この条において「納付連結事業年度」という。)及び同項に規定する前二年内連結事業年度(以下この条において「前二年内連結事業年度」という。)の総収入金額(当該総収入金額のうちに有価証券及び固定資産(以下この号において「資産」という。)の譲渡に係る収入金額がある場合には、当該収入金額から当該資産の譲渡の直前の帳簿価額を控除した残額を当該資産に係る収入金額とみなして、当該総収入金額を算出するものとする。次項において同じ。)の合計額(i)  the sum of the gross revenue for the payable consolidated business year as prescribed in Article 155-27, paragraph (2) of the Order (hereinafter referred to as the "payable consolidated business year" in this Article) and the consolidated business years within the preceding two years as prescribed in the same paragraph (hereinafter referred to as the "consolidated business years within the preceding two years" in this Article) (where the gross revenue contains any revenue from the transfer of securities and fixed assets (hereinafter referred to as "assets" in this item), the gross revenue is to be calculated by deeming that the amount that remains after deducting, from the amount of revenue, the book value of the assets immediately prior to the transfer to be the revenue from the assets; the same applies in the following paragraph);二  納付連結事業年度及び前二年内連結事業年度の責任準備金の戻入額及び支払備金の戻入額の合計額(ii)  the sum of the reversal of liability reserves and the reversal of reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years;三  納付連結事業年度及び前二年内連結事業年度の支払保険金、支払年金、支払給付金、解約その他の返戻金、支払再保険料、保険金据置支払金、責任準備金の繰入額(当該繰入額のうち令第二十一条第二項第一号イ(経済的な性質が利子に準ずるもの)に規定する保険料積立金に係る利子に相当する部分の金額(次項において「予定利子」という。)を除く。)、支払備金の繰入額及び保険契約者配当準備金の繰入額(当該繰入額のうち同号ロに規定する利子、配当その他の資産の収益から成る部分の金額を除く。)の合計額(iii)  the sum of the insurance monies paid, pensions paid, benefits paid, refunds on cancellation or any other refunds, reinsurance premiums paid, payments of deferred insurance monies, additions to liability reserves (excluding the portion of the additions that is equivalent to interest on insurance reserves as prescribed in Article 21, paragraph (2), item (i), (a) (Amount Whose Economic Nature is Equivalent to That of Interest) of the Order (referred to as the "assumed interest" in the following paragraph)), additions to reserves for outstanding claims, and additions to reserves for insurance policyholder dividends (excluding the portion of the additions that consists of interest, dividends, or any other proceeds from assets set forth in (b) of the same item) for the payable consolidated business year and the consolidated business years within the preceding two years.一  納付連結事業年度及び前二年内連結事業年度の前項第一号に規定する総収入金額の合計額(i)  the sum of the gross revenue as prescribed in item (i) of the preceding paragraph for the payable consolidated business year and the consolidated business years within the preceding two years;二  納付連結事業年度及び前二年内連結事業年度の責任準備金の戻入額及び支払備金の戻入額の合計額(ii)  the sum of the reversal of liability reserves and the reversal of reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years;三  納付連結事業年度及び前二年内連結事業年度の支払保険金、満期返戻金、解約その他の返戻金、支払再保険料、責任準備金の繰入額(当該繰入額のうち予定利子の額に準ずる金額を除く。)及び支払備金の繰入額の合計額(iii)  the sum of the insurance monies paid, refunds at maturity, refunds on cancellation, and any other refunds, reinsurance premiums paid, additions to liability reserves (excluding the portion of the additions that is equivalent to the amount of assumed interest), and additions to reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years.

令第百五十五条の二十七第二項第三号に規定する同項第一号に規定する総収入金額の合計額に相当する金額として財務省令で定める金額は、第一号に掲げる金額と第二号に掲げる金額との合計額から第三号に掲げる金額を控除した金額とする。

The amount specified by Ministry of Finance Order as the amount equivalent to the sum of gross revenue as prescribed in Article 155-27, paragraph (2), item (i) of the Order, prescribed in item (iii) of the same paragraph, is to be the amount obtained by deducting the amount listed in item (iii) from the sum of the amounts listed in item (i) and item (ii):一  令第百五十五条の二十七第二項に規定する納付連結事業年度(以下この条において「納付連結事業年度」という。)及び同項に規定する前二年内連結事業年度(以下この条において「前二年内連結事業年度」という。)の総収入金額(当該総収入金額のうちに有価証券及び固定資産(以下この号において「資産」という。)の譲渡に係る収入金額がある場合には、当該収入金額から当該資産の譲渡の直前の帳簿価額を控除した残額を当該資産に係る収入金額とみなして、当該総収入金額を算出するものとする。次項において同じ。)の合計額(i)  the sum of the gross revenue for the payable consolidated business year as prescribed in Article 155-27, paragraph (2) of the Order (hereinafter referred to as the "payable consolidated business year" in this Article) and the consolidated business years within the preceding two years as prescribed in the same paragraph (hereinafter referred to as the "consolidated business years within the preceding two years" in this Article) (where the gross revenue contains any revenue from the transfer of securities and fixed assets (hereinafter referred to as "assets" in this item), the gross revenue is to be calculated by deeming that the amount that remains after deducting, from the amount of revenue, the book value of the assets immediately prior to the transfer to be the revenue from the assets; the same applies in the following paragraph);二  納付連結事業年度及び前二年内連結事業年度の責任準備金の戻入額及び支払備金の戻入額の合計額(ii)  the sum of the reversal of liability reserves and the reversal of reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years;三  納付連結事業年度及び前二年内連結事業年度の支払保険金、支払年金、支払給付金、解約その他の返戻金、支払再保険料、保険金据置支払金、責任準備金の繰入額(当該繰入額のうち令第二十一条第二項第一号イ(経済的な性質が利子に準ずるもの)に規定する保険料積立金に係る利子に相当する部分の金額(次項において「予定利子」という。)を除く。)、支払備金の繰入額及び保険契約者配当準備金の繰入額(当該繰入額のうち同号ロに規定する利子、配当その他の資産の収益から成る部分の金額を除く。)の合計額(iii)  the sum of the insurance monies paid, pensions paid, benefits paid, refunds on cancellation or any other refunds, reinsurance premiums paid, payments of deferred insurance monies, additions to liability reserves (excluding the portion of the additions that is equivalent to interest on insurance reserves as prescribed in Article 21, paragraph (2), item (i), (a) (Amount Whose Economic Nature is Equivalent to That of Interest) of the Order (referred to as the "assumed interest" in the following paragraph)), additions to reserves for outstanding claims, and additions to reserves for insurance policyholder dividends (excluding the portion of the additions that consists of interest, dividends, or any other proceeds from assets set forth in (b) of the same item) for the payable consolidated business year and the consolidated business years within the preceding two years.一  納付連結事業年度及び前二年内連結事業年度の前項第一号に規定する総収入金額の合計額(i)  the sum of the gross revenue as prescribed in item (i) of the preceding paragraph for the payable consolidated business year and the consolidated business years within the preceding two years;二  納付連結事業年度及び前二年内連結事業年度の責任準備金の戻入額及び支払備金の戻入額の合計額(ii)  the sum of the reversal of liability reserves and the reversal of reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years;三  納付連結事業年度及び前二年内連結事業年度の支払保険金、満期返戻金、解約その他の返戻金、支払再保険料、責任準備金の繰入額(当該繰入額のうち予定利子の額に準ずる金額を除く。)及び支払備金の繰入額の合計額(iii)  the sum of the insurance monies paid, refunds at maturity, refunds on cancellation, and any other refunds, reinsurance premiums paid, additions to liability reserves (excluding the portion of the additions that is equivalent to the amount of assumed interest), and additions to reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years.

令第百五十五条の二十七第二項第四号に規定する売上総利益の額の合計額として財務省令で定める金額は、納付連結事業年度及び前二年内事業年度の棚卸資産の販売による収入金額の合計額(棚卸資産の販売に係る事業以外の事業の場合には、当該事業に係る収入金額の合計額)から同号に規定する売上総原価の額の合計額を控除した金額とする。

The amount specified by Ministry of Finance Order as the sum of the gross profits prescribed in Article 155-27, paragraph (2), item (iv) of the Order is to be an amount obtained by deducting the sum of the gross costs of goods sold as prescribed in the same item from the sum of the revenue from the sale of inventories (for a business other than a business related to the sale of inventories, the sum of the revenue from that business) for the payable consolidated business year and the consolidated business years within the preceding two years.一  令第百五十五条の二十七第二項に規定する納付連結事業年度(以下この条において「納付連結事業年度」という。)及び同項に規定する前二年内連結事業年度(以下この条において「前二年内連結事業年度」という。)の総収入金額(当該総収入金額のうちに有価証券及び固定資産(以下この号において「資産」という。)の譲渡に係る収入金額がある場合には、当該収入金額から当該資産の譲渡の直前の帳簿価額を控除した残額を当該資産に係る収入金額とみなして、当該総収入金額を算出するものとする。次項において同じ。)の合計額(i)  the sum of the gross revenue for the payable consolidated business year as prescribed in Article 155-27, paragraph (2) of the Order (hereinafter referred to as the "payable consolidated business year" in this Article) and the consolidated business years within the preceding two years as prescribed in the same paragraph (hereinafter referred to as the "consolidated business years within the preceding two years" in this Article) (where the gross revenue contains any revenue from the transfer of securities and fixed assets (hereinafter referred to as "assets" in this item), the gross revenue is to be calculated by deeming that the amount that remains after deducting, from the amount of revenue, the book value of the assets immediately prior to the transfer to be the revenue from the assets; the same applies in the following paragraph);二  納付連結事業年度及び前二年内連結事業年度の責任準備金の戻入額及び支払備金の戻入額の合計額(ii)  the sum of the reversal of liability reserves and the reversal of reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years;三  納付連結事業年度及び前二年内連結事業年度の支払保険金、支払年金、支払給付金、解約その他の返戻金、支払再保険料、保険金据置支払金、責任準備金の繰入額(当該繰入額のうち令第二十一条第二項第一号イ(経済的な性質が利子に準ずるもの)に規定する保険料積立金に係る利子に相当する部分の金額(次項において「予定利子」という。)を除く。)、支払備金の繰入額及び保険契約者配当準備金の繰入額(当該繰入額のうち同号ロに規定する利子、配当その他の資産の収益から成る部分の金額を除く。)の合計額(iii)  the sum of the insurance monies paid, pensions paid, benefits paid, refunds on cancellation or any other refunds, reinsurance premiums paid, payments of deferred insurance monies, additions to liability reserves (excluding the portion of the additions that is equivalent to interest on insurance reserves as prescribed in Article 21, paragraph (2), item (i), (a) (Amount Whose Economic Nature is Equivalent to That of Interest) of the Order (referred to as the "assumed interest" in the following paragraph)), additions to reserves for outstanding claims, and additions to reserves for insurance policyholder dividends (excluding the portion of the additions that consists of interest, dividends, or any other proceeds from assets set forth in (b) of the same item) for the payable consolidated business year and the consolidated business years within the preceding two years.一  納付連結事業年度及び前二年内連結事業年度の前項第一号に規定する総収入金額の合計額(i)  the sum of the gross revenue as prescribed in item (i) of the preceding paragraph for the payable consolidated business year and the consolidated business years within the preceding two years;二  納付連結事業年度及び前二年内連結事業年度の責任準備金の戻入額及び支払備金の戻入額の合計額(ii)  the sum of the reversal of liability reserves and the reversal of reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years;三  納付連結事業年度及び前二年内連結事業年度の支払保険金、満期返戻金、解約その他の返戻金、支払再保険料、責任準備金の繰入額(当該繰入額のうち予定利子の額に準ずる金額を除く。)及び支払備金の繰入額の合計額(iii)  the sum of the insurance monies paid, refunds at maturity, refunds on cancellation, and any other refunds, reinsurance premiums paid, additions to liability reserves (excluding the portion of the additions that is equivalent to the amount of assumed interest), and additions to reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years.

令第百五十五条の二十七第二項第四号に規定する売上総原価の額の合計額として財務省令で定める金額は、納付連結事業年度及び前二年内事業年度の棚卸資産の原価の額の合計額(棚卸資産の販売に係る事業以外の事業の場合には、これに準ずる原価の額又は費用の額の合計額)とする。

The amount specified by Ministry of Finance Order as the sum of the gross costs of goods sold as prescribed in Article 155-27, paragraph (2), item (iv) of the Order is to be the sum of the costs of inventories (for a business other than a business related to the sale of inventories, the sum of the costs or expenses equivalent thereto) for the payable consolidated business year and the consolidated business years within the preceding two years.一  令第百五十五条の二十七第二項に規定する納付連結事業年度(以下この条において「納付連結事業年度」という。)及び同項に規定する前二年内連結事業年度(以下この条において「前二年内連結事業年度」という。)の総収入金額(当該総収入金額のうちに有価証券及び固定資産(以下この号において「資産」という。)の譲渡に係る収入金額がある場合には、当該収入金額から当該資産の譲渡の直前の帳簿価額を控除した残額を当該資産に係る収入金額とみなして、当該総収入金額を算出するものとする。次項において同じ。)の合計額(i)  the sum of the gross revenue for the payable consolidated business year as prescribed in Article 155-27, paragraph (2) of the Order (hereinafter referred to as the "payable consolidated business year" in this Article) and the consolidated business years within the preceding two years as prescribed in the same paragraph (hereinafter referred to as the "consolidated business years within the preceding two years" in this Article) (where the gross revenue contains any revenue from the transfer of securities and fixed assets (hereinafter referred to as "assets" in this item), the gross revenue is to be calculated by deeming that the amount that remains after deducting, from the amount of revenue, the book value of the assets immediately prior to the transfer to be the revenue from the assets; the same applies in the following paragraph);二  納付連結事業年度及び前二年内連結事業年度の責任準備金の戻入額及び支払備金の戻入額の合計額(ii)  the sum of the reversal of liability reserves and the reversal of reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years;三  納付連結事業年度及び前二年内連結事業年度の支払保険金、支払年金、支払給付金、解約その他の返戻金、支払再保険料、保険金据置支払金、責任準備金の繰入額(当該繰入額のうち令第二十一条第二項第一号イ(経済的な性質が利子に準ずるもの)に規定する保険料積立金に係る利子に相当する部分の金額(次項において「予定利子」という。)を除く。)、支払備金の繰入額及び保険契約者配当準備金の繰入額(当該繰入額のうち同号ロに規定する利子、配当その他の資産の収益から成る部分の金額を除く。)の合計額(iii)  the sum of the insurance monies paid, pensions paid, benefits paid, refunds on cancellation or any other refunds, reinsurance premiums paid, payments of deferred insurance monies, additions to liability reserves (excluding the portion of the additions that is equivalent to interest on insurance reserves as prescribed in Article 21, paragraph (2), item (i), (a) (Amount Whose Economic Nature is Equivalent to That of Interest) of the Order (referred to as the "assumed interest" in the following paragraph)), additions to reserves for outstanding claims, and additions to reserves for insurance policyholder dividends (excluding the portion of the additions that consists of interest, dividends, or any other proceeds from assets set forth in (b) of the same item) for the payable consolidated business year and the consolidated business years within the preceding two years.一  納付連結事業年度及び前二年内連結事業年度の前項第一号に規定する総収入金額の合計額(i)  the sum of the gross revenue as prescribed in item (i) of the preceding paragraph for the payable consolidated business year and the consolidated business years within the preceding two years;二  納付連結事業年度及び前二年内連結事業年度の責任準備金の戻入額及び支払備金の戻入額の合計額(ii)  the sum of the reversal of liability reserves and the reversal of reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years;三  納付連結事業年度及び前二年内連結事業年度の支払保険金、満期返戻金、解約その他の返戻金、支払再保険料、責任準備金の繰入額(当該繰入額のうち予定利子の額に準ずる金額を除く。)及び支払備金の繰入額の合計額(iii)  the sum of the insurance monies paid, refunds at maturity, refunds on cancellation, and any other refunds, reinsurance premiums paid, additions to liability reserves (excluding the portion of the additions that is equivalent to the amount of assumed interest), and additions to reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years.