課税: 758 Terms and Phrases

• 課税
• taxation
• levy
• the imposition of taxes

• 課税部
• Taxation Department

• 非課税
• tax exemption
• exemption from tax
• Exclusion from Taxation

• 課税率
• tax rate

• 課税?
• Taxable?

• 追徴課税
• additional tax

• 超過課税
• excessive taxation

• 二重課税
• double taxation

• 導管課税
• conduit taxation

• 最適課税
• optimal taxation
• optimum taxation

• 累進課税
• progressive taxation
• graduated taxation

• 分離課税
• separate taxation

• 総合課税
• tax on aggregate income

• 合算課税
• unitary tax

• 事業課税
• collections

• 課税所得
• taxable income

• 課税控除
• tax exemption

• 課税標準
• base of taxation
• tax base
• tax (imposition) standards

• 源泉課税
• tax withholding at the source
• withholding tax

• 課税漏れ
• tax leakage

• 資本課税
• capital levy

• 課税対象
• taxable

• 課税する
• tax

• 課税馬力
• taxable horsepower

• 遡及課税
• back tax

• 課税価額
• taxable amount

• 内部課税
• Internal Taxation

• 国際課税
• International taxation

• 課税対象額
• taxable amount

• 課税総括課
• Taxation Management Division

• 課税企画官
• Director (Taxation)

• 個人課税課
• Individual Taxation Division

• 資産課税課
• Property Taxation Division

• 法人課税課
• Corporation Taxation Division

• 課税の特例
• Special Provisions for Taxation

• 課税証明書
• tax declaration certificate

• 課税できる
• taxable

• 課税される
• be subject to tax

• 課税自主権
• tax autonomy

• 源泉課税の
• pay-as-you-earn

• 莫大な課税
• swingeing taxation

• 課税の責任
• liability to taxation

• 課税の免除
• Exemption from taxation

• 課税対象製品
• taxable product

• 課税の特例）
• (Special Provisions for Taxation)

• 外形標準課税
• dual corporate tax system

• 地価上昇課税
• betterment levy

• 課税額査定者
• tax assessor

• 不公平な課税
• inequitable taxation

• 課税控除番号
• tax exempt number

• 売上税非課税
• sales tax exempt

• 非課税の収入
• income exempt from taxation

• 課された課税
• the imposed taxation

• 課税所得の範囲
• Scope of Taxable Income

• 源泉徴収課税額
• withholding tax

• 課税対象である
• be subject to tax

• 超過不均一課税
• variable taxation (scheme)

• 過度に課税する
• tax excessively

• 課税所得等の範囲
• Scope of Taxable Income, etc.

• 資産の課税評価額
• the ratable value of property

• 担保は課税される
• the bond is subject to taxation

• 極力課税するさま
• taxing to the utmost

• 課税収入からの控除
• deduction from taxable income

• 英国の源泉課税方式
• the British system of withholding tax

• 課税収入/控除費用
• Taxable Income/Deductible Expenses

• 資本や財産への課税
• a tax on capital or property

• 課税による政府収入
• government income due to taxation

• 課税標準及びその計算
• Tax Base and Calculation Thereof

• つまり非課税である。
• In other words, they are excluded from taxation.

• 固定資産税の課税標準
• fixed property tax base

• 収益%s給与%s課税
• Income%sSalary%sTaxable

• 課税対象外の必要経費
• an untaxed expense account

• 不動産に対する課税金
• the charges against the estate

• 代表なくして課税なし
• No taxation without representation

• 課税を目的に作られる
• made for the purpose of taxation

• 資本売却収益への課税
• a tax on capital gains

• 課税標準、税額等の計算
• Calculation of Tax Base, Tax Amount, etc.

• 課税品をお持ちですか。
• Do you have anything to declare?

• 経済学および課税の原理
• On the Principles of Political Economy and Taxation

• 課税収入 / 控除費用
• Taxable Income / Deductible Expenses

• 課税標準から控除する金額
• Amount to be deducted from the tax base

• 輸入品は高い課税対象だ。
• Import goods are subject to high taxes.

• 外国法人の課税所得の範囲
• Scope of Taxable Income of Foreign Corporations

• 郡には課税権がなかった。
• Gun did not have the right to levy taxes.

• 投資法人に係る課税の特例
• Special Provisions on Taxation of Investment Corporations

• 課税や経費などの前に得る
• earn before taxes, expenses, etc.

• 課税は、経済の妨げである
• taxation is a drag on the economy

• 特に課税目的での査定能力
• capable of being assessed especially for the purpose of taxation

• ある物の10分の1の課税
• a levy of one tenth of something

• この方法では非課税である
• this method is tax-free

• 年収に課せられる対人課税
• a personal tax levied on annual income

• 課税台帳を作成する査定員
• assessor who makes out the tax lists

• 振替国債の利子等の非課税
• Exclusion from Taxation of Interest on Book-Entry Transfer National Government Bonds

• 分離振替国債の課税の特例
• Special Provisions for Book-Entry Transfer National Government Bonds in Separate Trading
• Special Provisions on Taxation on Book-Entry National Bonds in Separate Trading

• 退職所得についての選択課税
• Taxation on Retirement Income at the Taxpayer's Option

• 分離課税に係る所得税の税率
• Tax Rate for Income Tax in the case of Separate Taxation

• 非居住者に対する課税の方法
• Method of Taxation on Nonresidents

• 償還差益等に係る分離課税等
• Separate Taxation, etc. for Profit from Redemption, etc.

• 振替国債の利子の課税の特例
• Special Provisions for Taxation on Interest on Book-Entry Transfer National Government Bonds

• 固定資産税の課税標準の特例
• preferential measure on the fixed property tax base

• この項目は課税対象ですか?
• Is this entry taxable?

• 文書化されていない課税控除
• undocumented tax deductions

• 査定や課税を受けるべき状態
• the state of being liable to assessment or taxation

• 課税対象資産の総体的な価値
• collective value of taxable assets

• 課税の対象とならない保証金
• a security that is not subject to taxation

• 退職所得の選択課税による還付
• Refund Due to Taxation on Retirement Income at the Taxpayer's Option

• 民間国外債の発行差金の非課税
• Exclusion from Taxation of Discount on Bonds Regarding Foreign-Issued Company Bonds

• 事業利用分量配当の課税の特例
• Exception to Taxation on the Surplus Distributed in Accordance with the Amount of Use of Businesses

• 特定目的会社に係る課税の特例
• Special Provisions on Taxation of Special Purpose Companies

• 州の臣民へ課税する政府の行為
• the practice of the government in levying taxes on the subjects of a state

• 振替国債等の利子の課税の特例
• Special Provisions on Taxation on Interest from Book-Entry National Bonds, etc.

• 外国法人に係る所得税の課税標準
• Tax Base of Income Tax in the case of Foreign Corporations

• 課税問題で意見が分かれている。
• Opinions is divided on the issue of taxes.

• 民間国外債等の利子の課税の特例
• Special Provisions for Taxation on Interest on Foreign-issued Company Bonds
• Special Provisions on Taxation on Interest from Foreign Private Bonds

• 商品は、価格に応じて課税された
• the goods were taxed ad valorem

• 我々の州では衣類は課税されない
• Clothing is not taxed in our state

• 非営利組織の基金は非課税である
• the funds of nonprofit organizations are nontaxable

• 課税率や道路工事などの国内問題
• domestic issues such as tax rate and highway construction

• 税関職員に（課税品を）申告する
• make a declaration (of dutiable goods) to a customs official

• 課税のために財産を評価する役人
• an official who evaluates property for the purpose of taxing it

• 分離課税に係る所得税の課税標準
• Tax Base of Income Tax in the case of Separate Taxation

• 非居住者に対する所得税の分離課税
• Separate Income Taxation on Nonresidents
• Separate Taxation of Specific Income on Nonresidents

• 非居住者に対する所得税の総合課税
• Comprehensive Income Taxation on Nonresidents

• 信託財産に係る利子等の課税の特例
• Special Provisions for Taxation on Interest, etc. on Trust Property

• 室町幕府による土倉・酒屋への課税
• Taxation on the doso and sakaya by the Muromachi bakufu

• 現在の課税台帳整備に当たるもの。
• Kenchi are equivalent to today's Kazei daicho seibi (maintenance of tax registers).

• 課税対象所得に係る保証料等の金額
• The amount of guarantee charge, etc. related to taxable income.
• The amount of guarantee charge, etc. for the taxable income.

• 課税控除を計算するのに使用される
• used to calculate tax deduction

• 非課税法人等に対する所得税の還付
• Refund of Income Tax for Non-taxable Corporations, etc.

• 国外関連者との取引に係る課税の特例
• Special Provisions for Taxation on Transactions with Foreign Affiliated Persons

• 企業組合の組合員の所得に対する課税
• Imposition of Tax on the Income of Partner of a Joint Enterprise Cooperative

• われわれの同意なしに課税をする法律
• For imposing taxes on us without our Consent:

• 国外関連者との取引に係る課税の特例等
• Special Provisions for Taxation on Transactions with Foreign Affiliated Persons, etc.
• Special Provisions, etc. on Taxation on Transactions with Foreign Affiliated Persons

• 個人を課税対象とする体系的な租税制度
• Methodical tax system for taxing individuals

• 特定外国法人の課税済配当等の額の計算
• Calculation of Taxed Amount of Dividend, etc. of Specified Foreign Corporations

• 彼らは、出廷しなかったために課税した
• They taxed him failure to appear in court

• 課税のために（資産の）価値を査定する
• estimate the value of (property) for taxation

• （商品または資金について）課税される
• (of goods or funds) subject to taxation

• 恒久的施設を有しない非居住者の課税所得
• Taxable Income of Nonresidents Having No Permanent Establishments

• 恒久的施設を有しない外国法人の課税所得
• Taxable Income of Foreign Corporations Having No Permanent Establishments

• 課税の特例の対象となる外国法人等の範囲
• Scope of Foreign Corporations, etc. Eligible for the Special Provisions for Taxation

• 外国公益法人等の非収益事業所得の非課税
• Exclusion from Taxation of Non-Profit-Making Business Income of Foreign Corporations in the Public Interest, etc.

• 償還差益の分離課税等に係る割引債の範囲
• Scope of Discount Bonds Pertaining to Separate Taxation, etc. on Profit from Redemption

• 非課税とされる割引債の譲渡による所得等
• Income, etc. from Transfer of Discount Bonds Deemed to Be Non-Taxable

• （商品または資金について）課税されない
• (of goods or funds) not taxed

• 課税される商品の見積価格に対する割合で
• in proportion to the estimated value of the goods taxed

• 特定投資信託に係る受託法人の課税の特例
• Special Provisions for Taxation on Trust Corporations for Special Investment Trusts
• Special Provisions on Taxation of the Trust Corporation of a Special Investment Trusts

• 特定外国法人の課税対象留保金額の計算等
• Calculation, etc. of the Amount of Taxable Retained Income of Specified Foreign Corporations

• 特定外国法人の課税済配当等の額の計算等
• Calculation, etc. of Taxed Amount of Dividend, etc. of Specified Foreign Corporations

• 特定目的信託に係る受託法人の課税の特例
• Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts
• Special Provisions on Taxation of the Trust Corporation of a Special Purpose Trust

• 特定外国子会社等の課税済配当等の額の計算
• Calculation of the Taxed Amount of Dividend, etc. of Specified Foreign Subsidiaries, etc.

• 課税対象となる額が増えると税率が下がる税
• any tax in which the rate decreases as the amount subject to taxation increases

• 地方税の課税免除又は不均一課税に伴う措置
• Measures Accompanying Tax Exemption or Unequal Taxation of Local Taxes

• 生命保険契約等に基づく年金等に係る課税標準
• Tax Base for Pension, etc. under Life Insurance Contracts, etc.

• そこで幕府も酒屋に対する課税に目をつけた。
• The bakufu decided to impose a tax on sake breweries.

• 特定外国法人の個別課税対象留保金額の計算等
• Calculation, etc. of the Amount of Individually Taxable Retained Income of a Specified Foreign Corporation

• 既に課税されたある種の所得に課される追加税
• an additional tax on certain kinds of income that has already been taxed

• 控除として（特に課税控除として）許容できる
• acceptable as a deduction (especially as a tax deduction)

• 特定外国子会社等の課税済配当等の額の計算等
• Calculation, etc. of Taxed Amount of Dividend, etc. of Specified Foreign Subsidiaries, etc.

• 課税対象の商品の、あるいは課税資産の報告書
• a statement of taxable goods or of dutiable properties

• 外国法人が課税の特例の適用を受けるための要件
• Requirements for Foreign Corporations' Eligibility for the Application of the Special Provisions for Taxation

• 慈善事業への寄付は課税所得から控除されます。
• Donations to philanthropic programs are tax-exempt.

• 国外支配株主等に係る負債の利子等の課税の特例
• Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.
• Special Provisions on Taxation on Interest on Liabilities, etc. Payable to a Foreign Controlling Shareholder, etc.

• 課税対象額の増加と共に税率が上がるあらゆる税
• any tax in which the rate increases as the amount subject to taxation increases

• （商品または基金について）課税の対象ではない
• (of goods or funds) not subject to taxation

• 年俸額面及び内部課税控除後の手取額(ユーロ)
• ANNUAL GROSS SALARIES AND NET EQUIVALENTS AFTER APPLICATION OF INTERNAL TAX (in Euro)

• 課税所得増加につれての、高い税率区分への移動
• a movement into a higher tax bracket as taxable income increases

• このページは課税収入と控除費用を表示します。
• This page shows your Taxable Income and Deductible Expenses.

• 連結法人の国外関連者との取引に係る課税の特例
• Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations
• Special Provisions on Taxation of the Transactions of Consolidated Corporations with Their Foreign Affiliated Persons

• 総合課税に係る所得税の課税標準、税額等の計算
• Calculation of Tax Base, Tax Amount, etc. of Income Tax in the case of Comprehensive Taxation

• 納税義務者の区分が異動した場合の課税所得の範囲
• Scope of Taxable Income in the case of Change of Category of Taxpayer

• 居住者の特定外国子会社等に係る所得の課税の特例
• Special Provisions for Taxation on Income of Specified Foreign Subsidiary Companies, etc. Related to Residents
• Special Provisions on Taxation on Income from the Specified Foreign Subsidiaries, etc. of a Resident

• 外国法人が課税の特例の適用を受けるための手続等
• Procedures Required Where Foreign Corporations Seek the Application of the Special Provisions for Taxation

• 非課税とされない特定短期公社債の譲渡による所得
• Income from Transfer of Specified Short-term Government or Company Bonds Not Excluded from Taxation

• 項目の課税有無を表示するかどうかを指定します。
• Display the entry's taxable status

• このレポートは課税収入と控除費用を表示します。
• This report shows your Taxable Income and Deductible Expenses.

• 予算（特に課税と借り入れ）に対処する政府の政策
• a government policy for dealing with the budget (especially with taxation and borrowing)

• 連結法人の国外関連者との取引に係る課税の特例等
• Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations, etc.
• Special Provisions, etc. on Taxation of the Transactions of Consolidated Corporations with Their Foreign Affiliated Persons

• 特定の合併等が行われた場合の株主等の課税の特例
• Special Provisions for Taxation on Shareholders, in the event of Specified Merger, etc.
• Special Provisions on Taxation of Shareholders, etc. in the Event of Specified Merger, etc.

• 居住者の特定外国子会社等に係る所得等の課税の特例
• Special Provisions for Taxation on Income, etc. of Specified Foreign Subsidiary Companies, etc. Related to Residents

• 内国法人の特定外国子会社等に係る所得の課税の特例
• Special Provisions for Taxation on Income of Specified Foreign Subsidiary Companies of Domestic Corporations
• Special Provisions on Taxation on Income of a Domestic Corporation's Specified Foreign Subsidiaries

• 不在地主に一ポンドにつき五シリング課税するとか、
• Of taxing our absentees at five shillings a pound:

• それが課税対象とならないように、投資する（金銭）
• invest (money) so that it is not taxable

• 連結法人の特定外国子会社等に係る所得の課税の特例
• Special Provisions for Taxation on Income of Specified Foreign Subsidiary Companies of Consolidated Corporations
• Special Provisions on Taxation on Income of a Consolidated Corporation's Specified Foreign Subsidiaries

• 非居住者の総合課税に係る所得税の課税標準等の計算
• Calculation of the Tax Base, etc. of Comprehensive Income Tax on Nonresidents

• 内国法人の特定外国子会社等に係る所得等の課税の特例
• Special Provisions for Taxation on Income, etc. of Specified Foreign Subsidiary Companies of Domestic Corporations

• 国外関連者との取引に係る課税の特例に係る納税の猶予
• Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons

• 外国金融機関等の債券現先取引に係る利子の課税の特例
• Special Provisions for Taxation on Interest Received by Foreign Financial Institutions, etc. from Bond Transactions with Repurchase/Resale Agreements
• Special Provisions on Taxation on Interest Received by a Foreign Financial Institution, etc. from Bond Transactions with Repurchase/Resale Agreements

• 藩財政の事情によっては、課税が復活した事例もある。
• In some cases, exemption from tax was taken away because of the financial situation of the domain.

• 民間国外債の発行差金で非課税の特例の適用がないもの
• Bond Issue Discounts for Foreign Private Bonds to Which the Special Provisions on Tax Exemption Do Not Apply

• （保険または課税等のため）何かの価値を評価する文書
• a document appraising the value of something (as for insurance or taxation)

• 連結法人の特定外国子会社等に係る所得等の課税の特例
• Special Provisions for Taxation on Income, etc. of Specified Foreign Subsidiary Companies of Consolidated Corporations

• 課税率を課税基準に適用することによって、計算される
• calculated by applying the tax rate to the tax base

• 日露戦争の戦費調達のため、塩に課税する案が出された。
• In order to collect funding for the Russo-Japanese War, tax on salt was considered.

• 退職所得の選択課税による還付のための申告書の記載事項
• Matters to Be Entered in Return Forms for a Refund Due to Taxation on Retirement Income at the Taxpayer's Election

• 退職年金業務等を行う外国法人の退職年金等積立金の課税
• Taxation on Retirement Pension Funds of Foreign Corporations Engaged in Retirement Pension Services, etc.

• 課税におけるこれらの変化は誰に責任があるのだろうか？
• who is responsible for these variations in taxation?

• 課税対象が増加にあわせて、率が一定である税のいずれか
• any tax in which the rate is constant as the amount subject to taxation increases

• 前期の課税所得から損失または未使用の貸付金を差し引く
• deduct a loss or an unused credit from taxable income for a prior period

• 外国法人に係る所得税の課税標準から除かれる国内源泉所得
• Domestic Source Income Excluded from the Tax Base of Income Tax in the case of Foreign Corporations

• 退職所得の選択課税による還付のための申告書への添附書類
• Documents to Be Attached to Return Forms for a Refund Due to Taxation on Retirement Income at the Taxpayer's Election

• 外国法人に係る各事業年度の所得に対する法人税の課税標準
• Tax Base of Corporation Tax on Income for Each Business Year in the case of Foreign Corporations

• 外国法人に係る退職年金等積立金に対する法人税の課税標準
• Tax Base of Corporation Tax on Retirement Pension Funds in the case of Foreign Corporations

• 太閤検地以降、地租改正まで石高に応じた課税が行われた。
• Taxation on land was implemented according to kokudaka from the time of Taiko kenchi (the land survey by Hideyoshi TOYOTOMI) until the land-tax reform in the Meiji period.

• この他に大きな行事や造営の際には臨時の課税が存在した。
• Other contingent taxes were imposed for constructing public buildings and important ceremonies.

• 連結法人の国外支配株主等に係る負債の利子等の課税の特例
• Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. of Consolidated Corporations
• Special Provisions on Taxation on Interest on Liabilities, etc. Payable to a Consolidated Corporation's Foreign Controlling Shareholders, etc.

• 居住者に係る特定外国子会社等の課税対象留保金額の計算等
• Calculation, etc. of the Amount of Taxable Retained Income of Specified Foreign Subsidiaries, etc. Related to Residents

• 非永住者の国外源泉所得のうち課税される部分の金額の範囲等
• Scope of Taxable Amount of Foreign Source Income of Non-Permanent Residents, etc.

• 外国法人が課税の特例の要件に該当しなくなつた場合の手続等
• Procedures Required Where Foreign Corporations No Longer Satisfy the Requirements under the Special Provisions for Taxation, etc.

• 内国法人に係る特定外国子会社等の課税対象留保金額の計算等
• Calculation, etc. of the Amount of Taxable Retained Income of Specified Foreign Subsidiaries, etc. Related to Domestic Corporations

• 特定外国法人の課税対象留保金額に係る外国法人税額の計算等
• Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Corporations

• 名目上の出席簿によって明らかにされるような課税可能な男性
• taxable males as revealed by the nominal rolls

• 特別国際金融取引勘定において経理された預金等の利子の非課税
• Exclusion from Taxation of Interest on Deposits, etc. Settled in the Special International Financial Transactions Account

• 課税可能金額の決定の際には、以下の項目の総額が控除される。
• When determining the taxable amount, the following sums shall be deducted:

• 課税収入 / 控除費用 / .XMLファイルへエクスポート
• Taxable Income / Deductible Expenses / Export to .XML file

• しかし、荘園に関しては、課税のための調査も課税もできない。
• But for shoen, the state was unable to carry out such tax-related land surveys, or indeed to assess taxes at all.

• 律令制の根幹は人別課税だったが、冬嗣は土地課税を重視した。
• The Ritsuryo system was based on an individual-based tax system, while the Fuyutsugu count was a land-based tax system.

• 課税に反対する側が塩の専売制を主張し、専売制が法制化された。
• Those who argued against the tax argued for the monopolization of salt, which became legislated.

• 連結法人に係る特定外国子会社等の個別課税対象留保金額の計算等
• Calculation, etc. of the Amount of Individually Taxable Retained Income of the Specified Foreign Subsidiaries, etc. of a Consolidated Corporation

• 特定外国法人の個別課税対象留保金額に係る外国法人税額の計算等
• Calculation, etc. of Foreign Corporation Tax on the Individually Taxable Retained Income of a Specified Foreign Corporation

• 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
• Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc.

• 外国の外交関係者に適応される課税免除あるいは通常の法プロセス
• exemption from taxation or normal processes of law that is offered to diplomatic personnel in a foreign country

• この帳票は課税収入に関係した勘定科目の取引詳細を表示します。
• This report shows transaction detail for your accounts related to Income Taxes.

• 優良活動への課税を減らすという立法措置によって与えられる便益
• an advantage bestowed by legislation that reduces a tax on some preferred activity

• 連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予
• Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations

• 純損失等の金額で当該課税期間において生じたものを減少させる更正
• A reassessment to decrease the amount of net loss, etc. that has arisen during the taxable period concerned

• 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
• Interest from and Bond Issue Discounts for Foreign Private Bonds to Which the Special Provisions on Tax Exemption Do Not Apply

• 国外関連者との取引に係る課税の特例に係る納税の猶予の申請手続等
• Application Procedures, etc. for a Grace Period for Tax Payment Under Special Provisions on Taxation on Transactions with Foreign Affiliated Persons

• 非法人企業の従業員または自営業の人のための繰り延べ課税年金計画
• a tax-deferred pension plan for employees of unincorporated businesses or for self-employed persons

• 公費がどの程度課税ではなくて借り入れで賄われているかを示すもの
• an indicator of how much public spending is financed by borrowing instead of taxation

• このページは課税収入の勘定科目に関係した取引詳細を表示します。
• This page shows transaction detail for relevant Income Tax accounts.

• 産業金融機能強化のための金融所得課税のあり方に関する検討小委員会
• Subcommittee to Study Taxation Systems for Finance- derived Income in order to Strengthen Industrial Finance Functions (provisional)

• 伎楽の教習者には課税免除の措置がとられるなど、官の保護もあった。
• Gigaku trainers were officially protected and supported by government with exemption of taxation and so on.

• 登録免許税の額及びこれにつき課税標準の金額があるときは、その金額
• the amount of registration tax payable, and if there is a tax base amount therefor, including said amount;

• 楽市とは、非課税等を通じて自由な売買を可能にした市のことである。
• Rakuichi was a market, in which people were able to trade freely without any taxes.

• 収穫量の代わりに、収穫力に応じて決められた地価を課税標準とした。
• The basis of taxation was not the actual crop yield but the cash value of the land based on harvest potential.

• 忠平は律令回帰路線に否定的であり、土地課税路線を推進していった。
• Tadahira was not in favor of a return to the Ritsuryo system, and promoted the land-based tax system.

• 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
• Calculation, etc. of Foreign Corporation Tax on the Individually Taxable Retained Income of a Specified Foreign Subsidiary, etc.

• 課税収入・取引明細込みの控除費用・TXFファイルへのエクスポート
• Taxable Income/Deductible Expenses with Transaction Detail/Export to .TXF file

• 特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例
• Special Provisions for Taxation on Income, etc. of Specified Foreign Corporations Related to Residents Who Are Specially-Related Shareholders, etc.

• ここでいう租とは、田畑（口分田）の収益を課税物件とした租税である。
• Here the meaning of 'So' refers to the land tax levied on the yield of the fields (kubunden [rice fields given to each farmer in the Risuryo system) as the object of taxation.

• こうして班給された田は課税対象であり、その収穫から租が徴収された。
• As the allotted rice land was subject to taxation, rice tax was collected from the yield of the rice land.

• カナダ政府は、先住民の大学生に対する補助金に課税する計画を廃棄した
• the Canadian government scrapped plans to tax the grants to aboriginal college students

• 国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例
• Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan

• 課税標準申告書の提出を要する国税に係る賦課決定　当該申告書の提出期限
• An assessment and determination regarding the national tax for which a tax base return form is required to be filed:　the due date of the filing of such return form

• ビールは麦芽の含有量によって課税されるから、発泡酒の方が安いんだよ。
• Beer is taxed according to its malt content, so low-malt beer is cheaper.

• 新課税がほとんど目立たず、対した負担でないと見える場合がそうである。
• Should it at the same time be the least obvious, and apparently the least burdensome, it will be the most easily tolerated.

• 特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例
• Special Provisions for Taxation on Income of Specified Foreign Corporations Related to Consolidated Corporations That Are Specially-Related Shareholders, etc.
• Special Provisions on Taxation on Income of the Specified Foreign Corporations of a Consolidated Corporation That Is a Specially-Related Shareholder, etc.

• 特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例
• Special Provisions for Taxation on Income of Specified Foreign Corporations Related to Domestic Corporations That Are Specially-Related Shareholders, etc.
• Special Provisions on Taxation on Income of the Specified Foreign Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.

• 武家役（ぶけやく）とは、鎌倉幕府・室町幕府が賦課した課税の総称である。
• Bukeyaku was a general term for taxation imposed by the Kamakura and Muromachi bakufu (Japanese feudal government headed by a shogun).

• 課税対象所得　第六十六条の五第四項第九号に規定する課税対象所得をいう。
• Taxable income:　Taxable income prescribed in Article 66-5(4)(ix)

• 屯倉は、直接経営し課税する地区や直接経営しないが課税をする地区も含む。
• Whether the Yamato government directly managed or not, it imposed taxes on all Miyakes.

• 良房の養子、藤原基経もまた、良房路線を継承し土地課税重視の政策をとった。
• FUJIWARA no Mototsune, an adopted child of Yoshifusa, also followed Yoshifusa's policy line, and carried out counting based on the land-based tax system.

• 連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予の申請手続等
• Application Procedures, etc. for a Grace Period for Tax Payment under the Special Provisions on Taxation of the Transactions of Consolidated Corporations with Their Foreign Affiliated Persons

• 課税基準は造石高あるいは酒株自体に課するものなど時期によって変動があった。
• Basis for taxation varied at different periods, such as sake brewing kokudaka and sakekabu itself.

• 仏壇や仏具・神棚・墓石などの祭祀財産は、相続税について課税財産と扱わない。
• Assets for religious services including butsudan, butsugu, kamidana and gravestones are not regarded as taxable properties in the inheritance tax law.

• また、課税は恣意性の介入を排除して、誰に対しても同じように一律に行われた。
• Taxes were uniformly imposed on everyone by eliminating any chance of using discretion.

• 土地の班給が人民一人一人に対して行われたので、課税も個人に対してなされた。
• As the cultivated land was allotted for each peasants, taxes were imposed for each individual.

• ただし、純金の仏像など純然たる信仰の対象とは考えにくいものは課税財産となる。
• However, any item which is hardly considered as the object of beliefs, such as a Buddhist statue made of pure gold, is a taxable property.

• この制度の下で、班給・課税・徴兵の台帳となる戸籍・計帳の作成が可能となった。
• This system enabled the creation of the family register and yearly tax records, which were to be used as the original registers in allotting land, imposing taxes, and conscription.

• 彼らは、自分の支配地域における課税を行うための資料として土地の調査を行った。
• Some such daimyo began to conduct land surveys, which provided the data they needed in order to set up systems of taxation within their own domains.

• 課税標準申告書の提出を要しない賦課課税方式による国税　その納税義務の成立の日
• A national tax subject to the official assessment system for which no tax base return form is required to be filed:　the day on which the tax liability was established

• 当時、課税の対象だった百姓らの逃亡・浮浪が著しく、租税収入に危機が迫っていた。
• In those days, peasants on whom tax was imposed frequently ran away and wandered about, which lowered tax yields.

• 口分田は良民の3分の1を班給されたが、私業を営むことも許され課税されなかった。
• Although they were given only one third of kubunden (the farm land given to each farmer in the Ritsuryo system), which was given to ryomin, they were allowed to have private businesses and were not taxed.

• 11世紀に入ると、田堵負名は官物・雑役が課税される名田経営を嫌うようになった。
• In the eleventh century, tato fumyo became reluctant to administrate the myoden because it imposed the kanmotsu and the zoyaku as taxes on them.

• たとえば、新しい課税を望む立法者は理論上最も公正な制度を選択すべきだろうか？　
• For instance, should a legislator, wishing to impose a new tax, choose that which would be theoretically the most just?

• 営業実態により、本役と半役（半公事）に分けられ、半役は本役の半額の課税がされた。
• Sakaya was categorized into honyaku (the predetermined amount of tax to be the tax standard for people) and hanyaku (hankuji) according to business situations, and hanyaku was subjected to taxation of half the amount of that imposed on honyaku.

• 課税基準を醸造に用いる壷数に応じて定めたことから、この名称が付いたとされている。
• The term tsubo-sen is thought to have derived from 'tsubo', a pot (ancient Chinese vessel shaped like a vase, usually used to store alcohol), as the tax was imposed based on 'tsubo-su', the number of tsubo used for brewing.

• 特別国際金融取引勘定において経理された預金等の利子で非課税の特例の適用がないもの
• Interest from Deposits, etc. Managed in a Special International Financial Transactions Account to Which the Special Provisions on Tax Exemption Do Not Apply

• 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。
• 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.

• 酒屋役（さかややく）とは、室町幕府によって京都を中心とする酒屋に課された課税のこと。
• Sakaya-yaku was a tax imposed upon sake breweries in Kyoto by the Muromachi bakufu (Japanese feudal government headed by a shogun).

• 土地課税が租税収取の基本原則とされるに当たり、租税体系の基礎とされたのが公田である。
• In adopting the principle of tax on land, Koden (field administered directly by a ruler) was the base of the tax system.

• 平安中期のはじめごろ、朝廷は人別支配を放擲し、土地課税を基調とした支配へと移行した。
• Around the early part of the Heian period, the Imperial Court gave up the individual-based tax system, and moved into the land-based tax system.

• 酒造石高の実態を把握して課税を強化し、幕府の財政基盤を少しでも確かにすることであった。
• The purpose was to secure the financial basis for the bakufu to any extent at all by grasping the actual condition of sake brewing kokudaka and strengthening taxation.

• 課税標準申告書の提出を要する国税で当該申告書の提出がなかつたもの　当該申告書の提出期限
• A national tax for which a tax base return form is required to be filed and for which no such return form has been filed:　the due date of the filing of said return form

• 国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例に係る公示の方法等
• Method of Public Notice, etc. for Special Provisions for Taxation on Income from Domestic Sources Received by Foreign Corporations That Have Permanent Establishments in Japan

• かつては酒税法上、「本みりん」とは区別され、飲用みりんは本みりんより課税額が安かった。
• According to the Liquor Tax Act, it was once distinguished from 'hon-mirin' (pure mirin), and its tax rate was lower than that of hon-mirin.

• 1477年、朝鮮王朝は恒居倭へ田租の課税を検討するが、倭寇の再発を憂慮し中止している。
• In 1477, the Korean Dynasty planned to impose denso (rice field tax) on kokyowa, but they canceled this plan because they worried about the reoccurrence of wako activities.

• 土地税の租は，課税対象確保のための農民の最低生活の保障の意味で，低率に抑えられていた。
• So of So-Yo-Cho, land tax, was kept at low rate aimed at securing the lowest living standard of a peasant so as to acquire a stable subject of taxation.

• 課税に耐えて生き残ることができた酒蔵は、富裕な大地主によって開かれたものばかりであった。
• Most of the sake breweries who could survive against tax were established by rich large landowners.

• 課税に耐えられない酒蔵はどんどんつぶれていき、明治15年には16000場にまで減少した。
• The sake breweries who could not bear taxation bankrupted one after another, and the number of sake breweries decreased to 16,000 in 1882.

• これによって延暦寺などの有力権門の権益は否定され、造酒正による課税も最低限に制限された。
• This law denied the interests of influential houses such as Enryaku-ji Temple and limited the taxation by miki no kami to the minimum.

• 官戸はだいたい徭役を免除され両税等の課税についても一定限度内で優免を得る場合がみられた。
• Guanhu were generally exempt from mandatory labor and there were circumstances in which they gained a certain degree of special exemption from some forms of taxation.

• 冬嗣・良房は墾田開発を促進し、土地課税にシフトすることで状況に対応しようとしたのである。
• Both Fuyutsugu and Yoshifusa tried to deal with the situation by taxing the land.

• 内部税は附属書VIIIで特定される内部税率を課税可能金額に適応することにより計算される。
• The internal tax shall be calculated by applying the internal tax rates specified in Annex VIII to the relevant taxable amount.

• これによって延暦寺などの有力権門の権益は否定され、朝廷などによる課税も最低限に制限された。
• The law denied the interests of influential families, including Enryaku-ji Temple, minimizing the taxation by the Imperial court and other parties.

• 大田文に記載されている公田の数量に応じて課税する段銭を公田段銭（こうでんだんせん）と呼ぶ。
• Kodendansen (public tansen) was tansen imposed on the basis of the number of public fields recorded in the Otabumi (state land register).

• 家禄税は、家禄のランクに応じて課税し、軍事資金として利用する事で士族の理解を得ようとした。
• The government tried to win understanding of the worrier class by determining the amount of the tax on Karoku depending on ranks of Karoku, and assuring that collected money would be used as military funds.

• 「運賃」扱いだと宗教法人といえども課税されるが、「寄付金」だと非課税扱いになるためである。
• This method is used because a 'fare' is taxed, even when earned by a religious institution, while a 'donation' is not.

• 課税標準申告書の提出を要しない賦課課税方式による国税に係る賦課決定　その納税義務の成立の日
• An assessment and determination regarding the national tax subject to the official assessment system for which no tax base return form is required to be filed:　the day on which the tax liability has been established

• そのため非公認の荘園への課税を可能にするため、荘園の公認化と領域を統合する一円化が行われた。
• To enable taxation with respect to accredited shoen, accreditation of shoen and unification of territories were carried out.

• 国王の不当な課税に抗議して、%colony%の入植者は%amount%頭の馬を解放しました！
• Your colonists in %colony% have set %amount% horses free in protest of this unfair taxation by the Crown!

• 後に安永元年（1772年）に「酒造冥加」と呼ばれる冥加金の形で小物成としての課税が実施される。
• Later in 1772, miscellaneous tax was imposed in the form of myogakin (money to dedicate) called 'shuzo myoga' (sake brewing myoga [one of the taxes paid to the bakufu and the clan for the license of business]).

• 8世紀半ばに両税法が施行され、土地を所有する個人への課税率がそれまでと比較して低率に抑えられた
• In the middle of the eighth century, Ryozeiho (taxation law in enforcement in China until Ming Dynasty) was enacted and the rate of taxation on individuals owned the lands was reduced to a lower level than before.

• 明治34年（1901年）、ようやくビールにも課税がなされるようになったが、ワインは無税であった。
• Beer began to be taxed in 1901, but wine was not taxed.

• 一方鎌倉幕府は引き続きこの酒屋の禁止を続け、禁止対象である酒屋から課税する事にも否定的であった。
• On the other hand, the Kamakura bakufu continued to ban Sakaya and had a negative view for imposing taxes on Sakaya, which was subjected to prohibition.

• 壷銭は定期的なものについては月ごとに年間12回徴収するのを原則として、他に臨時の課税が行われた。
• Tsubo-sen was collected each month, totaling 12 times per year as a general rule and was also collected on a temporary basis in other occasions.

• その代わりに酒屋と土倉が年間6,000貫を幕府に納める代わりに原則的にはその他の課税を免除した。
• Sake breweries and doso (pawnbrokers and moneylenders) were exempted from other taxes in return for paying the bakufu 6,000 kan per year.
• Sake shops and doso paid the bakufu 6,000 kan (now obsolete unit of currency) per year in return for being exempted from other taxes.

• 免田（めんでん）とは、日本の古代末期から中世にかけて、国が規定の課税を徴収するのを免除する田地。
• Menden were rice fields that were exempt from the tax determined by the government during the late ancient times to the middle ages of Japan.

• また、太閤検地が画期的なのは、土地の所有者ではなく、耕作者を調査し、耕作者に課税したことである。
• Another aspect of this Taiko Kenchi that is particularly ground-breaking is that it surveyed the cultivators, not the landlords, and so began the system of assessing taxes directly on the individual cultivators.

• 保険料は課税前の収入から引かれ、その基金は引き出されるまで無課税で、その段階でIRAに変換される
• contributions are made from your salary before taxes and the funds grow tax-free until they are withdrawn, at which point they can be converted into an IRA

• 課税標準申告書の提出を要する国税で当該申告書の提出があつたものに係る賦課決定　当該申告書の提出期限
• An assessment and determination regarding a national tax for which a return form of tax base is required to be filed and such return form has been filed:　the due date for filing of said return form

• これに対して京都朝廷は公領よりの収入減少の穴埋めとして酒屋の営業を許す代わりに課税を行おうとした。
• On the contrary, the Kyoto Imperial Court tried to impose tax in compensation for allowing Sakaya to carry on their business in order to cover the decreased income from Koryo (an Imperial demesne).

• 土倉役（どそうやく）とは、倉役（くらやく）とも呼ばれ、中世において京都の土倉に対して行われた課税。
• Dosoyaku, also known as kurayaku, was a tax on doso (pawnbrokers and moneylenders) in Kyoto during the medieval era.

• その本店所在地国の法令により当該各事業年度の法人所得税の課税標準に含まれないこととされる所得の金額
• The amount of income which shall not be included in the corporate income tax base for the relevant business year under the laws and regulations of the state of the head office

• 明治政府は、農業収入に課税する年貢制ではなく、全土地に課税する地租を導入し、検地は行わなくなった。
• The Meiji government eliminated the old tax system, which taxed the overall agricultural production, and introduced a new nationwide land tax (based on the total amount--not the productivity--of land owned), and with this, kenchi, with their focus on yield, were no longer conducted.

• 例えばその土地に米を生産する事が出来なくてもその経済規模を何万石の米相当と判断して其れに課税をした。
• For example even if a territory could not produce rice in their land, the economic scale was expressed by the rice amount corresponding to the converged worth of rice and the converged rice amount became the standard for taxation.

• 11世紀頃になると、内裏や大寺社の再建を目的とした臨時課税をするため、たびたび荘園整理令が出された。
• By the 11the century, the manor regulation acts were often enforced in order to impose taxes for the purpose of rebuilding dairi (Imperial Palace) and main temples and shrines.

• また均田制に於いて給付と課税の対象がそれまでの夫婦単位から男性個人単位（丁・中男）へと移行している。
• In the equal-field system, the target of government services and tax collection was changed from married couples to individual males (zheng: 21 - 59 of age, zhongnan: 16 -20 of age.)

• 特に11世紀には内裏や大寺社の火災が多く、これらの再建を目的とした臨時課税が困難になる状況を来した。
• Especially in the 11th century, a number of fire disasters occurred in dairi (the Imperial Palace), main temples and shrines, and it was difficult to levy extraordinary taxes for their reconstruction.

• 一方から他方へ利益や有利さを与えること（特に、課税など国際貿易に関して、ある国、または国々に対して）
• grant of favor or advantage to one over another (especially to a country or countries in matters of international trade, such as levying duties)

• 法第百四十一条第三号（外国法人に係る法人税の課税標準）に規定する政令で定める者は、次に掲げる者とする。
• The person specified by a Cabinet Order prescribed in Article 141(iii) (Tax Base of Corporation Tax in the Case of Foreign Corporations) shall be a person listed as follows:

• 地租は収穫量を今日でいう課税標準とし、直接に耕作者である百姓からその生産物をもって徴収された（物納）。
• The base of taxation of land-tax was crop yields and the yields were collected from the farmers, direct cultivators (payment in kind).

• 地租改正は全ての土地に課税されるものとし、以前に認められていた恩賞や寺社領などに対する免税を否認した。
• Land-tax reform levied all the lands and denied Onsho (reward grants) or tax exemption for territories of temples and shrines, which had been approved before.

• 検地により農民への課税は重くなる傾向が強いため、農民も一揆などでそれを阻止しようと試みることもあった。
• Since such surveys had a strong tendency to increase the tax burden on farmers, occasionally farmers would riot in an attempt to prevent the surveys from being completed.

• そのため、単なる既成事実であった国免荘にも課税（一国平均役）をするため、たびたび荘園整理令が出された。
• Therefore, Manor Regulation Acts were frequently ordered to levy taxes (Ikkoku heikinyaku [taxes and labor uniformly imposed on shoen and kokugaryo in a province]) even on kokumen no sho, which was, after all, nothing more than an accomplished fact.

• なお、均賦制は夫婦に対して課税することとしていたため、課税単位の中心が戸単位から夫婦単位へと移行した。
• As the equal assessment system was targeted at married couples, the unit of tax assessment was changed from households to married couples.

• 法第百六十四条第一項第三号（非居住者に対する課税の方法）に規定する政令で定める者は、次に掲げる者とする。
• The person specified by a Cabinet Order prescribed in Article 164(1)(iii) (Method of Taxation on Nonresidents) shall be a person listed as follows:

• 輸租田（ゆそでん）とは、律令制における田地の課税方式の区分のうち、田租を国家へ納めることが定められた田。
• The term 'Yusoden' means rice fields on which denso (rice field tax) was imposed under the taxation system of Ritsuryo system (a system of centralized government based on the Ritsuryo Code).

• こうした社会状況を受けて、9世紀前期（藤原冬嗣執政期）から土地課税を重視する傾向が次第に強まっていった。
• In response to these social conditions, since the early part of the ninth century (during the period of administration of FUJIWARA no Fuyutsugu), there was a growing tendency to put emphasize on the tax on land.

• 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）に規定する政令で定める場所は、次に掲げる場所とする。
• The places specified by a Cabinet Order prescribed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act shall be the places listed as follows:

• 外国法人に対して課する退職年金等積立金に対する法人税の課税標準は、各事業年度の退職年金等積立金の額とする。
• The tax base of corporation tax imposed on a foreign corporation with respect to a retirement pension fund shall be the amount of the retirement pension fund for each business year.

• 8世紀に本格的に始まった律令制の根幹は、戸籍・計帳によって人民を把握し、課税の対象とする人別支配であった。
• The foundation of the Ritsuryo system, which officially started in the 8th century, was an individual-controlling system: rulers determined the number of people, according to family register and the yearly tax registers, and taxed those people.

• 伝説によれば、彼女はそれほど重く都会人に課税しないよう彼女の夫を説得するために、コベントリーを裸で行進した
• according to legend she rode naked through Coventry in order to persuade her husband not to tax the townspeople so heavily

• 公営田の導入は、人別課税を基本とした律令制支配から土地課税を重視した支配への転換を示す最初期の例であった。
• The introduction of Kueiden was one example of the early changes in which the Ritsuryo system, the individual-based ruling system, turned into a land-based ruling system.

• 法第百六十四条第一項第一号（非居住者に対する課税の方法）に規定する政令で定める場所は、次に掲げる場所とする。
• The places specified by a Cabinet Order prescribed in Article 164(1)(i) (Method of Taxation on Nonresidents) of the Act shall be the places listed as follows:

• 煙草への課税は明治9年1月煙草従価印紙税法が施行され、印紙の貼付という方法で煙草税が課せられたことに始まる。
• Taxation on tobacco started in January, 1876, when the Tobacco Ad Duty Stamp Tax Law went into effect, by which tax was imposed on tobacco in the form of affixing stamp.

• 例えば不動産を取得している場合にかかる固定資産税は基本的に学校や宗教施設の場合は課税しないというものがある。
• For example, schools and religious institutions are not subject to Fixed Property Tax which is imposed on the acquisition of real estate.

• こういう考察は、一見したところ、税収目的での課税の特別な対象として酒類を選ぶのを非難しているように見えます。
• These considerations may seem at first sight to condemn the selection of stimulants as special subjects of taxation for purposes of revenue.

• その本店所在地国の法令により外国法人税の課税標準に含まれないこととされる所得の金額（次に掲げる金額を除く。）
• The amount of income which is not to be included in the foreign corporation tax base under the laws and regulations of the state of the head office (excluding the amounts listed as follows):
• The amount of income which shall not be included in the foreign corporation tax base under the laws and regulations of the state of the head office (excluding the following amounts):
• The amount of income which shall not be included in the foreign corporation tax base under the laws and regulations of the state of the head office (excluding the amounts listed as follows):

• 天明元年（1781年）、輝高が総指揮をとり、上州の特産物である絹織物や生糸に課税を試み、7月、これを発表した。
• In 1781, Terutaka took charge of trying to impose taxes on special local items in Joshu (Kozuke Province) such as silk fabric and raw silk, announcing it in August.

• 鎌倉幕府が布いた沽酒の禁は廃止され、室町幕府は反対に酒造業者たちに課税して幕府の財源として活用する道を選んだ。
• The Koshu no kin promulgated by the Kamakura bakufu was abolished and on the contrary, the Muromachi bakufu chose to introduce taxation on sake breweries and utilize it as a financial resource of the bakufu.

• また土地調査事業は、申告主義による所有権確立が目的だったが、周知の不徹底や課税を恐れ不申告の土地が多数有った。
• Though the land research project aimed at establishing ownership by declaration, there were a large number of lands undeclared due to insufficient announcement and fear of taxation.

• 拝観は宗教行為であるとする観点から、拝観料への課税は信教の自由を保障する憲法違反ではないかとする意見もあった。
• From the point of view that visiting temples and shrines is a religious activity, there was another opinion that the taxation of the entrance fee may be an act repugnant to the Constitution, which ensures freedom of religion.

• 急速に勢力を拡大した織田信長もその領国内でこの検地を行い、農業生産高とそれに基づく課税台帳の整備に力を入れた。
• Nobunaga ODA, who had such a meteoric rise to power, conducted a land survey of his entire territory, making an effort to maintain both a high agricultural production and accurate tax ledgers.

• また、吉田一彦 (歴史学者)が指摘したように、私度で処罰されたのは僧侶の実体が無く課税を忌避する者に限定された。
• As Kazuhiko YOSHIDA (a historian) has pointed out, those who were punished for lay priesthood were limited to those who pretended to be priests to evade taxation.

• 定額とは、定員のことを指し、律令制においては課税逃れを防ぐために朝廷は寺院に対して厳しく僧侶の定員遵守を求めた。
• The word 'jogaku' refers to 'a quota,' and under the ritsuryosei the Imperial Court compelled Buddhist temples to comply with a Buddhist monk quota to prevent them from wriggle out of taxes.

• しかし、奈良時代後期（8世紀後期）ごろから、課税から逃れたい人民らの偽籍・逃亡・浮浪が次第に顕著となっていった。
• However, it became apparent that many people who wanted to escape taxation began falsifying the register, escaping and wandering about during the latter stage of the Nara period (the latter stage of the 8th century).

• 法第百四十一条第四号（外国法人に係る法人税の課税標準）に規定する政令で定める国内源泉所得は、次に掲げる所得とする。
• The domestic source income specified by a Cabinet Order prescribed in Article 141(iv) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act shall be the income listed as follows:

• 法第百七十三条第一項第四号（退職所得の選択課税による還付）に規定する財務省令で定める事項は、次に掲げる事項とする。
• Matters specified by Ordinance of the Ministry of Finance prescribed in Article 173, paragraph (1), item (iv) (Refund Due to Taxation on Retirement Income at the Taxpayer's Election) of the Act shall be as follows:

• 法第百八十条の二第一項（信託財産に係る利子等の課税の特例）に規定する財務省令で定める事項は、次に掲げる事項とする。
• Matters specified by Ordinance of the Ministry of Finance prescribed in Article 180-2, paragraph (1) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act shall be as follows:

• このため宗教的行事におけるどぶろくの製造と飲用は、許可を受ければ前出の酒税法罰則適用外（酒税は課税される）となる。
• Accordingly, by obtaining permission, people can escape from being punished for making and drinking Doburoku at a religious ceremony under the aforementioned Liquor Tax Act (however, subject to liquor tax).

• 律令制における租税（租庸調）は、個人に対して課せられていたが、新たな租税制度のもとでは公田に対して課税がなされた。
• While Soyocho, three kinds of taxes under the Ritsuryo system, were imposed on individuals, tax was imposed on Koden under the new tax system.

• このような制度を、地租改正により、土地の価値に見合った金銭を所有者に納めさせる全国統一の課税制度に改めたのである。
• These systems were revised to nationally uniform tax levy system where landowners paid money according to the land value through land-tax reform.

• ところがこれを賃金や所得への比例税という形で課税すると、その負担が１０倍軽くても、総反対を食らうことになるだろう。
• Replace it by a proportional tax on wages or income of any other kind, to be paid in a lump sum, and were this new imposition theoretically ten times less burdensome than the other, it would give rise to unanimous protest.

• また、朝鮮王朝は恒居倭に対し営業税の課税を検討したが、既に早田氏が課税しているため実行は困難と判断し中止している。
• Although the Korean Dynasty also wanted to impose a business tax on kokyowa, they found it difficult to carry out that idea because the Soda clan already imposed the equivalent tax, and they eventually gave up that plan.

• 法第百六十四条第一項第四号（非居住者に対する課税の方法）に規定する政令で定める国内源泉所得は、次に掲げる所得とする。
• The domestic source income specified by a Cabinet Order prescribed in Article 164(1)(iv) (Method of Taxation on Nonresidents) of the Act shall be the income listed as follows:

• 法第百七十八条（外国法人に係る所得税の課税標準）に規定する政令で定める国内源泉所得は、次に掲げる国内源泉所得とする。
• The domestic source income specified by a Cabinet Order prescribed in Article 178 (Tax Base of Income Tax in the case of Foreign Corporations) of the Act shall be the following domestic source income:

• 純損失等の金額で当該課税期間において生じたもの若しくは還付金の額を増加させる更正又はこれらの金額があるものとする更正
• A reassessment to increase the amount of net loss, etc. that has arisen during the taxable period concerned or the amount of a refund, or a reassessment made on the assumption of the existence of these amounts

• こうして政府は、酒蔵への課税をどんどん重くするようになり、明治政府は国家歳入のじつに3割前後を酒税に頼るにいたった。
• In this way, the government made the liquor tax against sake breweries higher and higher and as a result, about 30 percent of the revenue of the Meiji government came to be made up by the liquor tax.

• ここに、律令国家体制期が終わり、土地課税を基本原則とする新たな支配体制、すなわち王朝国家体制が出現することとなった。
• At that time, the system of the nation under the Ritsuryo codes ceased to exist and the new regime which adopted the principle of tax on land, namely Dynastic polity, was established.

• 国王の不当な課税に抗議するため、%colony%の入植者は%amount%単位の%goods%を港に投げ捨てました。
• Your colonists in %colony% have thrown %amount% units of %goods% into the harbor in protest of this unfair taxation by the Crown!

• 前編第七章（居住者に係る更正及び決定）の規定は、非居住者の総合課税に係る所得税についての更正又は決定について準用する。
• The provisions of Part II, Chapter VII (Reassessment and Determination in the case of Residents) shall apply mutatis mutandis to the reassessment or determination of income tax in the case of comprehensive taxation of on nonresidents.

• 三島は人民に対しては傲岸な態度で臨み、強引な課税や労役賦課、寄付金強要を行なうなど、批判に対しては弾圧一辺倒であった。
• MISHIMA was arrogant toward the people and the measures he took against criticism were nothing but oppression, such as forcible taxation, the imposition of royaku (labor service) and forcing donations.

• 王朝国家体制の特質は、律令国家体制が基調としていた個別人身支配を放棄し、土地に対する課税・支配を基調とした点にあった。
• What characterized the Dynastic polity regime was the adoption of the principle of tax on land as a replacement for the principle of people-based governance, which had been the basic principle of the Ritsuryo regime.

• このとき、課税単位へ編成された土地を名田（みょうでん）といい、名田経営を請け負った者が「負名」と呼ばれるようになった。
• The land that was reorganized into a unit of taxation on that occasion was called myoden (rice field lots in charge of a nominal holder), and the contractor for the management of the myoden was called 'fumyo.'

• 10世紀ごろ、朝廷は律令制に由来する人別支配体制を放棄し、土地課税に基礎をおく支配体制（王朝国家体制）へとシフトした。
• Around the tenth century, the Imperial Court abandoned the system of ruling over people which had originated in the Ritsuryo system (a system of centralized government based on the ritsuryo code) and moved to a system based of taxation of land (the system of the dynasty state).

• 酒類の入手をより困難にするという目的だけのために酒類に課税することは、完全な禁止と程度が違うというだけの方策であって、
• To tax stimulants for the sole purpose of making them more difficult to be obtained, is a measure differing only in degree from their entire prohibition;

• 国王の不当な課税に抗議するため、%colony%の入植者は%amount%単位の%goods%を市場で焼き払いました。
• Your colonists in %colony% have burned %amount% units of %goods% in the market place in protest of this unfair taxation by the Crown!

• 非課税適用申告書の提出期限その他第一項から第三項まで及び第五項から前項までの規定の適用に関し必要な事項は、政令で定める。
• The due date of filing a written application for tax exemption, and other necessary matters concerning the application of the provisions of paragraph (1) to paragraph (3) and paragraph (5) to the preceding paragraph shall be specified by a Cabinet Order.

• この時代には各地から青苧購入のために訪れる諸国の船に対しても課税を行って越後－畿内間の青苧流通の支配権を獲得していった。
• During his reign, he imposed the tax on the merchants who came by sea to Echigo Province from other provinces for aoso, thereby gaining control over the distribution network of aoso from Echigo Province to the Kinai region.

• 室町幕府が京都の支配権を確立するにつれて朝廷の徴収代理から、財政基盤の弱かった幕府独自の土倉への課税を行うようになった。
• As the Muromachi bakufu was establishing authority in Kyoto, deputy collecting officials of the Imperial court took on the task of imposing independent taxes on doso for the bakufu that had a weak financial base.

• 土地課税を重視する考えは9世紀前期の藤原冬嗣執政期の頃から存在していたが、個別人身支配の原則を覆すまでには至らなかった。
• Although the idea of emphasizing tax on land existed in the era when FUJIWARA no Fuyutsugu was in power during the first half of the 9th century, it stopped short of reversing the principle of people-based governance.

• 個人を課税対象として把握する個別人身支配において、偽籍・逃亡が頻発すると課税対象である個人を把握することはできなくなる。
• Under the principle of people-based governance, the government imposes tax on individuals, but it becomes impossible to grasp the name of taxable people if the case of false registration and/or escape occurs frequently.

• 幕府は課税を撤回したが、輝高はこの後、気鬱の病になり、将軍徳川家治に辞意を明言するも慰留され、結局老中在任のまま死去した。
• Although the bakufu (Japanese feudal government headed by a shogun) repealed the taxes, Terutaka suffered from depression after this incident and it was only because his attempt to resign was turned down by Shogun Ieharu TOKUGAWA that he remained a Roju until his death.

• 壷銭（つぼせん）とは、酒造役（しゅぞうやく）・酒壷銭（さかつぼせん）とも呼ばれ、酒屋に対する課税のもっとも古い形態である。
• Tsubo-sen, which was also called shuzo-yaku and sakatsubosen, was the most ancient form of the tax imposed on 'Sakaya', sake dealers.

• 班田制の衰退とともに田地の課税方式自体が変質し、輸祖田と輸地子田が公田、田租と地子が租穀として一括把握されるようになった。
• According to the decline of handensei (Ritsuryo land allotment system), taxation system of rice fields itself changed and eventually, yusoden and yujishiden were integrated into koden (rice fields administered directly by a ruler) and denso and jishi were integrated into sokoku.

• 7世紀末～8世紀初頭に始まった律令制における租税は、租庸調制と呼ばれ、人民一人ひとりを対象に課税・徴税する性格が強かった。
• The taxation system under the ritsuryo system, which was started during the late 7th century to the early 8th century, was called 'the soyocho (tax paid by rice, labor, or textile) system', and it was imposed on and collected from each member of the community.

• 課税標準（国税に関する法律に課税標準額又は課税標準数量の定めがある国税については、課税標準額又は課税標準数量。以下同じ。）
• Tax base (in the case of a national tax for which the tax base amount or the tax base quantity is provided for under the national tax laws, such tax base amount or tax base quantity; the same shall apply hereinafter)

• 第百七十四条第三号（内国法人に係る所得税の課税標準）に掲げる給付補てん金のうち国内にある営業所が受け入れた定期積金に係るもの
• Compensation money for benefits listed in Article 174(iii) (Tax Base of Income Tax in the case of Domestic Corporations), which pertains to installment deposits that have been accepted by a business office located in Japan

• 国税に関する法律の規定により一定の事実が生じた場合に直ちに徴収するものとされている賦課課税方式による国税　当該事実が生じた日
• National tax subject to the official assessment system that is to be collected immediately upon the occurrence of a certain event pursuant to the provisions of laws concerning national taxes:　the day on which said event occurs;
• A national tax subject to the official assessment system that is to be collected immediately upon the occurrence of a certain event pursuant to the provisions of the national tax laws:　the day on which said event occurred

• 商品生産・流通を掌握し、物価を引き下げるため手工業者の仲間組織を株仲間として公認、奨励して、そこに運上・冥加などを課税した。
• In order to control the processes of production and distribution of commodities and lower prices, he authorized guilds of handicraftsmen as a trade guild (kabunakama) and encouraged its organization, while imposing business taxes called unjo, myoga on them.

• 11世紀半ばになると、朝廷の内裏造営などを目的とした臨時課税を目的に全国に一国平均役を課すことがしばしば行われるようになった。
• In the middle of the 11th century, ikkoku heikin-yaku (taxes and labor uniformly imposed on shoen [manor in the medieval Japan] and kokugaryo [provincial land] in a province) was frequently imposed across the country as extraordinary taxation to build an inner court of the Imperial Court.

• また、室町時代後期以後に「請酒」と呼ばれる小売専門の酒屋や地方からの名酒の流入もあったが、幕府はこれらに対しても課税を行った。
• There had been dedicated sake retailers called 'ukezake,' and reputed sake produced in rural areas had been sold in Kyoto since the late Muromachi period; and the bakufu also imposed taxes on them.

• 第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の課税対象留保金額の計算上控除される金額の合計額
• The sum of the amounts to be deducted for calculating the amount of taxable retained income for said base business year of said specified foreign subsidiary, etc., with regard to the sum of the dividends of surplus, etc. set forth in item (i)

• これに伴い、平安前期の弘仁貞観期（9世紀）には、政府の租税方針も律令が当初想定していた人への課税から土地への課税へと転換した。
• Therefore, in the Konin-Jogan eras in the early Heian period (the ninth century), the taxes policy of the government was converted from taxation on people, which was the initial policy mapped out under the Ritsuryo codes, to the taxation on lands.

• 酒は、瓶に詰めて出荷された時点で課税対象になるので、その前段階すなわち桶売り・桶買いの時点では取引に関わる納税の義務が生じない。
• Since sake was taxed at the time of bottling and shipment, there was no obligation of tax payment for the trade at the former stage, that is, at the time of okeuri and okegai.

• 貧困層は、富豪層の影響下に入ることで、偽籍・逃亡・浮浪をより容易なものとし、人別支配に基づく課税制度は破綻を迎えるようになった。
• Since the poor were under the influence of the millionaires, the former could falsify the register, escape and wander about more easily than before, which lead to the downfall of the individual-based tax system.

• 適用事業年度開始の日の前日までに当該課税対象年度の所得に対して課された外国法人税の額の合計額について前項の規定により計算した金額
• The amount calculated pursuant to the provisions of the preceding paragraph regarding the sum of the amount of foreign corporation taxes that were imposed on income for the relevant taxable business year by the day preceding the first day of the applicable business year

• 第百八十七条第一項第三号（恒久的施設を有しない外国法人の課税所得）に規定する株式等でその譲渡による所得が同号イ又はロに該当するもの
• Shares, etc. prescribed in Article 187(1)(iii) (Taxable Income of Foreign Corporations Having No Permanent Establishments) whose transfer yields the income falling under (a) or (b) of the said item;

• しかし当時、百姓層の階層分化が進み、貧民層が増加することにより律令制的な人別課税が行き詰まるといった社会情勢の変化が進展していた。
• At that time, however, Japan was experiencing social change in that the individual imposition of taxes under the Ritsuryo legal system was no longer being enforced due to an increase in the number of the poor and further stratification of the agricultural class.

• この説によると、延喜の班田励行は租税の額の確定を目的としたものであり、来るべき土地への課税を前提とした制度改革であったこととなる。
• According this theory, the enforcement of handen was intended to determine the land tax amount and it was a system reform focused on the coming taxation of land.

• 第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の個別課税対象留保金額の計算上控除される金額の合計額
• The sum of the amounts to be deducted for calculating the amount of individually taxable retained income for said base business year of said specified foreign subsidiary, etc., with regard to the sum of dividends of surplus, etc. set forth in item (i)

• 第二百九十一条第一項第三号（恒久的施設を有しない非居住者の課税所得）に規定する株式等でその譲渡による所得が同号イ又はロに該当するもの
• Shares, etc. prescribed in Article 291(1)(iii) (Taxable Income of Nonresidents Having No Permanent Establishments) whose transfer yields the income falling under (a) or (b) of the said item

• 法第二百十三条第二項第三号に規定する政令で定める金額は、第二百九十八条第一項（内国法人に係る所得税の課税標準）に規定する金額とする。
• The amount specified by a Cabinet Order prescribed in Article 213(2)(iii) of the Act shall be the amount prescribed in Article 298(1) (Tax Base of Income Tax in the case of Domestic Corporations).

• 所得税法第百七十四条第三号（内国法人に係る所得税の課税標準）に掲げる給付補てん金のうち国内にある営業所が受け入れた定期積金に係るもの
• Compensation money for benefits listed in Article 174(iii) of the Income Tax Act (Tax Base of Income Tax in the case of Domestic Corporations), which pertains to installment deposits that have been accepted by a business office located in Japan

• 適用連結事業年度開始の日の前日までに当該課税対象年度の所得に対して課された外国法人税の額の合計額について前項の規定により計算した金額
• The amount calculated pursuant to the provisions of the preceding paragraph regarding the sum of the amount of foreign corporation taxes that were imposed on income for the relevant taxable business year by the day preceding the first day of the applicable consolidated business year

• しかし、京都では酒屋は延暦寺などの有力寺社の影響下にあり、また朝廷でも壷銭などの形で臨時の課税を行う代わりに営業を認める方針を採った。
• However, sake breweries were under the control of powerful temples or shrines such as Enryaku-ji Temple in Kyoto, so the Imperial Court had to sanction dealing sake in return for contingent taxation such as tsubo-sen (the tax charged on sake dealers).

• 既存の独占販売権、非課税権、不入権などの特権を持つ商工業者（市座、問屋など）を排除して自由取引市場をつくり、座を解散させるものである。
• Rakuichi-rakuza was the creation of free trade markets and the dissolution of guilds with the exclusion of preexisting merchants and tradesmen (market and trade guild system, wholesalers etc.) with special rights such as exclusive sales rights, non-taxation rights and the right to keep tax agents from entering one's property.

• このことから国税庁の資料では出荷量や生産量ではなく、あくまで税金がかかる出荷をした場合の数量、すなわち課税移出数量で統計を管理している。
• Because of that, the National Tax Agency maintains its statistics not with data of shipping and production volumes, but only with those shipped with tax, that is to say, taxable shipping volumes.

• このように一円化して領域性を高めた荘園にも名田制は採用され、各々の国内の荘園・国衙領への一律的な課税（一国平均役）が行われるようになった。
• To the shoen that enhanced its integrity by the enclosure measures, the myoden system (field naming system) was adopted, and Ikkoku heikinyaku (taxes and labor uniformly imposed on shoen and kogugaryo (territory governed by provincial government office) in a province) to shoen and kokugaryo came to be enforced.

• 国司苛政上訴がこの時期までに消滅したのは、公田官物率法が国司の課税権限を抑制し、郡司・田堵負名層との利害関係が解消されたからだとされている。
• It is contemplated that the reason why kokushi kasei joso disappeared around that time was because koden kanmotsu rippo restricted kokushi's right to collect tax and conflicts of interest between kokushi and gunji/tato fumyo were resolved.

• その一方で、地坪制度を導入することによって農民負担の均質化をはかり、課税法を検見法から定免法に改めることによって、安定した年貢収入に成功する。
• On the other hand, he homogenized farmer's burden through the introduction of the land area system and succeeded in earning stable revenues from nengu (land taxes) by revising the taxation method from kemi-ho (annual crop inspections) to jomen-ho (a fixed tax rate).

• 法第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）に規定する政令で定める要件は、次に掲げる要件とする。
• The requirements specified by a Cabinet Order prescribed in Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) of the Act shall be the following requirements:

• これは、天下の官寺を朝廷主導で序列化し、官寺として国家の手で住持を補任し、皇帝と帝室の安寧を祈祷すると同時に、非課税の恩恵を与える制度である。
• This was a system where state-sponsored temples were ranked by the Imperial Court, which assigned chief priests and had them pray for the well-being of the Emperor and Imperial family, and granted the temples exemption from taxation.

• しかし、土地課税原則のもとでは、田地の存在さえ把握していればそこを実質的に経営している富豪層から収取すべき租税を収取することが十分可能となる。
• Under the principle of tax on land, however, the government can collect tax from wealthy peasants who eventually manage the land in question only by confirming the existence of land.

• これらの荘園整理令はある基準年以降の新立荘園を停止する一方、それ以前に発生していた国免荘を臨時課税の対象として正式に公認化するものでもあった。
• These Manor Regulation Acts prohibited establishment of new shoen after the designated base year, while legalizing these extraordinary taxes that were to be imposed on kokumen no sho created prior to the base year.

• 非居住者　第百六十四条第一項各号（非居住者に対する課税の方法）に掲げる非居住者の区分に応じそれぞれ同項各号及び同条第二項各号に掲げる国内源泉所得
• A nonresident:　Domestic source income listed in each item of Article 164(1) and (2) (Method of Taxation on Nonresidents) for the category of nonresident listed in the relevant item of Article 164(1)

• 第三百五条第二項及び第三項（外国法人が課税の特例の適用を受けるための手続等）の規定は、非居住者に係る法第二百十四条第一項の証明書について準用する。
• The provisions of Article 305(2) and (3) (Procedures Required Where Foreign Corporations Seek the Application of the Special Provisions for Taxation) shall apply mutatis mutandis to the certificate set forth in Article 214(1) of the Act for a nonresident.

• 氏は同税は住民に対する税金ではなく、京都市内の寺社建物へ支払う拝観料へ課税し文化財を保護する市への協力を拝観者へ依頼するものと市議会へ説明している。
• According to his explanation to the City Assembly, the tax was imposed not on the citizens but on the entrance fee paid to the temples and the shrines in Kyoto city, with the intention of eliciting cooperation with the city from the visitors in protecting its cultural properties.

• 適用事業年度開始の日の前日までに当該課税対象年度の所得に対して課された外国法人税の額の合計額について第三十九条の百十八第一項の規定により計算した金額
• The amount calculated pursuant to the provisions of Article 39-118, paragraph (1) regarding the sum of the amount of foreign corporation taxes that were imposed on income for the relevant taxable business year by the day preceding the first day of the applicable business year.

• そうなると、人民一人ひとりを収取（課税・徴税）単位としていた人別支配はもはや不可能となり、政府や支配層にとって別の支配体制を構築する必要が生じていた。
• Under such circumstances, controlling each member of the community by imposing and collecting taxes was no longer possible, and the government and the ruling class were becoming aware of the necessity for a new control system.

• 適用連結事業年度開始の日の前日までに当該課税対象年度の所得に対して課された外国法人税の額の合計額について第三十九条の十八第一項の規定により計算した金額
• The amount calculated pursuant to the provisions of Article 39-18, paragraph (1) regarding the sum of the amount of foreign corporation taxes that were imposed on income for the relevant taxable business year by the day preceding the first day of the applicable consolidated business year

• これにより基準年以前に発生していた荘園は臨時課税の対象として正式に公認化されることとなり、それまで散在していた荘園を一つの領域に統合する措置も行われた。
• Because of this, the shoen that had existed before the acts came to be officially recognized as the subject to the extraordinary taxation, and measures to integrate the shoen that had been scattered was taken.

• しかし、アルコール度数に基づく級別・課税というシステムが、酒の品質の良し悪しと対応していないなどの理由で、この制度を疑問視する声がしだいに高まっていった。
• However, more and more people started questioning this system for the reason that the classification and taxation system based on alcohol content did not correspond to the quality evaluation of sake.

• 内国法人　国内において支払われる第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配及び賞金
• A domestic corporation:　Interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award listed in the items of Article 174 (Tax Base of Income Tax in the case of Domestic Corporations), which is paid in Japan

• また明治政府は、欧化政策の一環として国民に西洋の酒類をより多く消費させようとして、当初ビールやワインに対しては、日本酒に対するような重い課税を行なわなかった。
• In addition, at first the Meiji government did not impose heavy taxes on beer and wine like the tax on sake because it aimed to make people consume more Western liquors as part of a policy of Europeanization.

• 分割法人の株主等又は分割法人に法人税法第二条第十二号の十一に規定する分割承継親法人株式（特定軽課税外国法人に該当する外国法人の株式に限る。）が交付されること。
• Where a shareholder, etc. of the split corporation or the split corporation is provided with shares of the succeeding parent corporation in a company split prescribed in Article 2(xii)-11 of the Corporation Tax Act (limited to shares of a foreign corporation that falls under the category of specified foreign corporation with less tax burden).

• これは生産者に課税を行い、これを販売・輸出業者に対して価格転嫁させようという意図の下に導入されたものだが、これに反発した生産農家による「世直し一揆」が勃発した。
• Although the aim of this system was that imposing tax on producers would lead them to shift the increased burden for taxation onto salespeople and exporters for prices, this provoked agricultural producers into raising a reform riot.

• 国は、適正な地価の形成及び課税の適正化に資するため、土地の正常な価格を公示するとともに、公的土地評価について相互の均衡と適正化が図られるように努めるものとする。
• In order to contribute to the formation of reasonable land prices and achieve fairness in taxation, the State shall publicly notify the normal prices of land and endeavor to achieve balance and reasonableness in public land appraisals.

• 朝用分（ちょうようぶん・朝要分）とは、日本の南北朝時代 (日本)に南朝 (日本)が兵粮と財政収入確保のために自己の支配下の寺社領地などに臨時にかけた課税のこと。
• Choyobun refers to the taxation that the Southern Court temporarily imposed on the territories of temples and shrines under their control in order to secure provisions and revenue during the period of the Northern and Southern Courts (Japan).

• この頃、個別人身支配から土地課税への転換に伴って、従来からあった租庸調・正税・雑徭・交易物などの税目が消え、新たに官物・臨時雑役などといった税目が出現していた。
• In the wake of the transition from the principle of people-based governance to the principle of tax on land, former taxes, such as Soyocho, shozei (the rice tax stored in provincial offices' warehouse), zoyo (irregular corvee) and trading goods, were abolished and new items of taxation, such as kanmotsu (tribute goods paid as taxes or tithes) and rinji zoyaku (general term for odd-job tasks), were introduced.

• すでに9世紀後期の頃から、実際に租税収取を担当する地方行政の現場では、戸籍・計帳を基盤に置いた課税方式が後退し、土地に対する課税が積極的に行われる傾向にあった。
• As early as from the late 9th century, local administrative bodies, which were actually in charge of tax collection, tended to impose tax on land rather than collecting it based on family registration/keicho.

• 法第百八十条第五項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）の規定による公示は、次項各号に掲げる事項を官報に掲載して行うものとする。
• Public notice pursuant to the provisions of Article 180, paragraph (5) (Special Provisions for Taxation on Income from Domestic Sources Received by Foreign Corporations That Have Permanent Establishments in Japan) of the Act shall be given by publishing matters listed in the items of the following paragraph in the Official Gazette.

• 第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額の合計額
• The sum of the amounts to be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21, paragraph (2) for said base business year of said specified foreign subsidiary, etc., with regard to the sum of the dividends of surplus, etc. set forth in item (i)

• 株式交換完全子法人の株主に法人税法第二条第十二号の十六に規定する株式交換完全支配親法人株式（特定軽課税外国法人に該当する外国法人の株式に限る。）が交付されること。
• Where a shareholder, etc. of the wholly owned subsidiary corporation in a share exchange is provided with shares of the fully controlling parent corporation in a share exchange prescribed in Article 2(xii)-16 of the Corporation Tax Act (limited to shares of a foreign corporation that falls under the category of specified foreign corporation with less tax burden).

• 法第百六十九条第五号（分離課税に係る所得税の課税標準）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
• The amount calculated pursuant to the method specified by a Cabinet Order prescribed in Article 169(v) (Tax Base of Income Tax in the case of Separate Taxation) of the Act shall be the amount listed in each of the following items for the case listed in the relevant item:

• 前項の場合において、非課税適用申告書が同項に規定する税務署長に提出されたときは、同項の特定利子の支払をする者においてその受理がされた時にその提出があつたものとみなす。
• In the case referred to in the preceding paragraph, where a written application for tax exemption has been submitted to the district director prescribed in the said paragraph, it shall be deemed that the submission to the district director has been made when the written application has been received by the person who pays the specified interest set forth in the said paragraph.

• 9世紀後期に至って律令制的な人民支配・租税収取に限界が生じたため、10世紀初頭より、地方政治への大幅な統治委任や個別人身支配から土地課税原則への方針転換が進められた。
• As the limitation of people-based governance/tax collection under the Ritsuryo system became clear in the late 9th century, policy changes, such as substantial delegation of authority to local administrative bodies and the switch from the principle of people-based governance to the principle of tax on land, were implemented in early 10th century.

• ですから、酒類にたいする課税が(それで生まれる収入全額を国家が必要としていると仮定して)最大の財政収入になるのは、認められるだけでなく、是認されるべきことなのです。
• Taxation, therefore, of stimulants, up to the point which produces the largest amount of revenue (supposing that the State needs all the revenue which it yields) is not only admissible, but to be approved of.9

• 日本の税体系は，10世紀頃の籍帳支配崩壊に伴う公地公民制の崩壊をうけて，課税が個別的人身賦課方式から土地賦課方式へ転換されるまで，人頭税を財源の中心とするものであった。
• Jintozei (primitive taxes which were imposed individually) were the core financial resources in the tax system of Japan until around the 10th century, when the taxation system was converted from an individual tax imposition system to a land tax imposition system: this conversion was triggered by the collapse of the system of complete state ownership of land and citizens, after the managing system based on the family register and Keicho (the yearly tax registers) had collapsed.

• 課税済配当等の額に相当する金額は、まずその年分の法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• The amount equivalent to the taxed amount of a dividend, etc. shall be deducted first for calculating the amount of miscellaneous income pertaining the taxable retained income to be included in gross revenue for the year pursuant to the provisions of Article 40-4, paragraph (1) of the Act

• それ以後太平洋戦争末期にかけて、日本酒には造石税・物品税・庫出税などさまざまな課税がなされていくが、ワインは醸造免許にかかわる税のみで、商品に対する酒税は免除されていた。
• After that, until the end of the Pacific War, while various taxes such as a brewing tax, a commodity tax, and a tax on the total shipment were imposed on sake, wine had no imposed liquor tax except the license fee for brewing.

• 適格合併　当該適格合併に係る被合併法人の合併前十年内事業年度（適格合併の日前十年以内に開始した各連結事業年度又は各事業年度をいう。）の個別課税済留保金額又は課税済留保金額
• Qualified merger:　The individually taxed amount of retained income or taxed amount of retained income of the merged corporation involved in the qualified merger for each business year within ten years before the merger (meaning each consolidated business year or each business year that commenced within ten years before the date of the qualified merger)

• 適格合併　当該適格合併に係る被合併法人の合併前十年内事業年度（適格合併の日前十年以内に開始した各事業年度又は各連結事業年度をいう。）の課税済留保金額又は個別課税済留保金額
• Qualified merger:　The taxed amount of retained income or individually taxed amount of retained income of the merged corporation involved in the qualified merger for each business year within ten years before the merger (meaning each business year or each consolidated business year that commenced within ten years before the date of the qualified merger)

• 法第六十六条の八第三項第二号に規定する政令で定めるところにより計算した金額は、次の各号に掲げる課税済留保金額又は個別課税済留保金額の区分に応じ当該各号に定める金額とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 66-8, paragraph (3), item (ii) of the Act shall be the amount specified respectively in the following items for the category of the taxed amount of retained income or individually taxed amount of retained income listed in the relevant items:

• 法第四十条の五第一項の規定による課税済配当等の額（同項に規定する課税済配当等の額をいう。以下この条において同じ。）に相当する金額の控除については、次に定めるところによる。
• Deduction of the amount equivalent to the taxed amount of a dividend, etc. under the provisions of Article 40-5, paragraph (1) of the Act (meaning the taxed amount of a dividend, etc. prescribed in said paragraph; hereinafter the same shall apply in this Article) shall be made as specified as follows:

• 法第六十六条の八第三項第三号に規定する政令で定めるところにより計算した金額は、次の各号に掲げる課税済留保金額又は個別課税済留保金額の区分に応じ当該各号に定める金額とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 66-8, paragraph (3), item (iii) of the Act shall be the amount specified respectively in the following items for the category of the taxed amount of retained income or individually taxed amount of retained income listed in the relevant items:

• 第四項の場合において、非課税適用申告書が同項に規定する税務署長に提出されたときは、同項に規定する利子の支払をする者においてその受理がされた時にその提出があつたものとみなす。
• In the case referred to in paragraph (4), where a written application for tax exemption has been submitted to the district director prescribed in the said paragraph, it shall be deemed that the submission to the district director has been made when the written application has been received by the person who pays the interest prescribed in the said paragraph.

• マスメディアなどで「出荷量」という場合には未納税移出数量を含んだ「実出荷量」と未納税移出数量を除いた「課税移出数量」を混同して報道しているケースがあるので注意が必要である。
• When the mass media mentions 'shipping volume,' they sometimes report mixing 'actual shipping volume' including shipping volume without tax payment with 'taxable shipping volume' excluding shipping volume without tax payment, so we have to be careful about that.

• その災害のやんだ日以前に課税期間が経過した課税資産の譲渡等に係る消費税でその納期限がその損失を受けた日以後に到来するもののうちその申請の日以前に納付すべき税額の確定したもの
• Consumption tax on the transfer, etc. of a taxable asset for which the taxable period has expired on or before the day on which the disaster stopped, in cases where the due date for payment comes on or after the day on which the taxpayer suffered the loss, and the payable tax amount has been determined on or before the date of his/her application

• 前編第六章（居住者に係る更正の請求の特例）の規定は、非居住者の総合課税に係る所得税についての国税通則法第二十三条第一項　（更正の請求）の規定による更正の請求について準用する。
• The provisions of Part II, Chapter VI (Special Provisions for Request for Reassessment in the case of Residents) shall apply mutatis mutandis to a request for reassessment pursuant to the provision of Article 23(1) of the Act on General Rules for National Taxes (Request for Reassessment) with regard to income tax in the case of comprehensive taxation on nonresidents.

• 1983年2月の新幹線定期乗車券販売開始をきっかけに、新幹線通勤定期券を支給する企業の増加、さらに企業が支給する通勤定期券代の所得税非課税限度額の引き上げがそれに輪をかけた。
• Starting with selling commuter passes for Shinkansen in February 1983, the number of companies offering commuter passes for Shinkansen increased, and in addition, the limit of nontaxable income for commuter passes given by companies was raised, accelerating this trend.

• 朝廷と幕府に二分化されていた京都の行政権や課税権なども幕府に一元化するとともに、守護大名の軍事力に対抗しうる将軍直属の常備軍である奉公衆や奉行衆と呼ばれる実務官僚を整備する。
• The administration and taxation authorities, which had been divided between the Court and the Shogunate, were integrated and a unit called Hokoshu or Bugyoshu was organized to handle practical matters, and was a standing army comparable to the Shugo Daimyo's army in military strength.

• 前号に規定する者の令第三百五条第一項第二号（外国法人が課税の特例の適用を受けるための手続等）に規定する納税地にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名
• The name and location of an office, etc. of the person prescribed in the preceding item that is located in the place for tax payment prescribed in Article 305, paragraph (1), item (ii) (Procedures, etc. for Foreign Corporations to Seek the Application of Special Provisions for Taxation) of the Order and the names of the representative and any other responsible persons thereof

• 法第四十条の五第一項に規定する居住者に係る同項に規定する外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額のうち控除未済課税済配当等の額に達するまでの金額
• Where an event listed in Article 40-5, paragraph (1), item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 40-5, paragraph (1) of the Act that is the affiliated foreign company of a resident prescribed in said paragraph:　The amount specified in said item with the taxed amount of a dividend, etc. before deduction as the upper limit.

• 法第六十八条の九十二第三項第二号に規定する政令で定めるところにより計算した金額は、次の各号に掲げる個別課税済留保金額又は課税済留保金額の区分に応じ当該各号に定める金額とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 68-92, paragraph (3), item (ii) of the Act shall be the amount specified respectively in the following items for the category of the individually taxed amount of retained income or taxed amount of retained income listed in the relevant items:

• 法第六十八条の九十二第三項第三号に規定する政令で定めるところにより計算した金額は、次の各号に掲げる個別課税済留保金額又は課税済留保金額の区分に応じ当該各号に定める金額とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 68-92, paragraph (3), item (iii) of the Act shall be the amount specified respectively in the following items for the category of the individually taxed amount of retained income or taxed amount of retained income listed in the relevant items:

• 第三百四条各号（外国法人が課税の特例の適用を受けるための要件）に掲げる要件に該当しないこととなり、又は法第百八十条第一項各号に規定する外国法人に該当しないこととなつた事情の詳細
• The detailed statement of the circumstances where the corporation has ceased to satisfy the requirements listed in the items of Article 304 (Requirements for Foreign Corporations' Eligibility for the Application of the Special Provisions for Taxation) or ceased to fall under any of the categories of foreign corporations prescribed in the items of Article 180(1) of the Act

• 外国法人に対して課する各事業年度の所得に対する法人税の課税標準は、各事業年度の所得のうち次の各号に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得に係る所得の金額とする。
• The tax base of corporation tax imposed on a foreign corporation for income for each business year shall be the amount of income categorized as domestic source income listed in each of the following items for the category of foreign corporation listed in the relevant item.

• 法第四十一条の十二第六項の規定による還付は、非課税法人等からの請求に基づき、償還差益の同項に規定する支払をする際、還付する。この場合においては、前条第二項後段の規定を準用する。
• A refund pursuant to the provisions of Article 41-12, paragraph (6) of the Act shall be made at the time of paying the profit from redemption as prescribed in said paragraph upon request from a non-taxable corporation, etc. In this case, the provisions of the second sentence of Article 26-12, paragraph (2) shall apply mutatis mutandis.

• これに対して幕府は「請酒」と呼ばれる小売専門の酒屋や「日銭屋」と呼ばれる高利・日歩の新興金融業者に対しても課税を行うなどして税収低下を抑制しようとするが、税収回復は困難であった。
• As a countermeasure, the bakufu tried to curb the tax revenue decrease by imposing a tax on the'請酒' (sake retailer) and 'hizeniya' (new money-lender which lends money at a high interest rate with daily interest), however the tax revenue was not restored.

• 前年以前三年内の一の年において法第四十条の五第一項の規定による控除をしてもなお控除しきれなかつた課税済配当等の額に係る控除未済配当等の額の控除については、次に定めるところによる。
• Deduction of the remaining amount of a dividend, etc. after deduction that pertains to the taxed amount of a dividend, etc. that still remains after making the deduction pursuant to the provisions of Article 40-5, paragraph (1) of the Act in a year during the three years preceding the relevant year shall be made as specified as follows:

• だから、課税において、消費者がもっともうまく倹約できるのは何かを考え、なににもまして、適量を越えて使用するのが明かに有害だと思われるものを優先的に選択するのは、国家の義務なのです。
• It is hence the duty of the State to consider, in the imposition of taxes, what commodities the consumers can best spare; and a fortiori, to select in preference those of which it deems the use, beyond a very moderate quantity, to be positively injurious.

• 灰持酒は酒税法上の品目は雑酒であるが、酒税法3条21号の「みりんに類似する酒類として政令で定めるもの」に該当しみりんと同額の課税（1キロリットル当たり2万円）の軽減税率を受けている。
• Akumochizake is classified as 'other liquor' under Japan's Liquor Tax Act however it is considered a 'liquor designated as a type of sake similar to mirin' in Article 3-21 of the Liquor Tax Act and is subject to the same reduced tax rate as mirin which is 20,000 yen per kiloliter.

• 資金供与者等に対する法第六十六条の五第四項第四号に規定する政令で定める負債（当該負債の利子が当該利子の支払を受ける者の課税対象所得に含まれるものに係るものに限る。）に係る平均負債残高
• The average balance of liabilities regarding the liabilities specified by Cabinet Order prescribed in Article 66-5, paragraph (4), item (iv) of the Act owed to a fund provider, etc. (limited to the liabilities regarding those whose interest is included in the taxable income of a person who is to receive payment of said interest)

• 令第百八十七条第九項第一号（恒久的施設を有しない外国法人の課税所得）に規定する金融商品取引所に上場されている株式又は出資に類するものとして財務省令で定めるものは、次に掲げるものとする。
• Shares specified by Ordinance of the Ministry of Finance as being similar to shares or capital contributions listed on a financial instruments exchange prescribed in Article 187, paragraph (9), item (i) (Taxable Income of Foreign Corporations That Have No Permanent Establishments) of the Order shall be as follows:

• 明徳4年（1393年）には「洛中辺土散在土倉并酒屋役条々」が出され、幕府が京都の土倉・酒屋に対する一律に役銭課税が開始された後に土倉や酒屋の有力者の中から徴収を担当する納銭方が選ばれた。
• After the bakufu issued 'five rules regarding Doso and sake brewers scattered Rakuchu' in 1393 and started to levy the uniform yakusen tax on the Doso and sake brewers in Kyoto, Nosenkata (an institution to collect tax from moneylenders and sake breweries) was elected from leading Doso and sake brewers.

• 令第二百九十一条第九項第一号（恒久的施設を有しない非居住者の課税所得）に規定する金融商品取引所に上場されている株式又は出資に類するものとして財務省令で定めるものは、次に掲げるものとする。
• Shares specified by Ordinance of the Ministry of Finance as being similar to shares or capital contributions listed on a financial instruments exchange prescribed in Article 291, paragraph (9), item (i) (Taxable Income of Nonresidents Who Have No Permanent Establishments) of the Order shall be as follows:

• 11世紀になるとこの流れに、各々の国内の荘園・国衙領への一律的な課税（一国平均役）の動きが加わり、荘園と郡、郷、保に再編成された国衙領を個々の収取単位とする体制（荘園公領制）が成立した。
• Entering the eleventh century, in addition to this trend, the trend of levying tax evenly on shoen (manors) and Kokugaryo (the territory governed by a provincial government office) (called Ikkoku heikinyaku) was also generated, and the system in which tax was collected from shoen and Kokugaryo, which had been reorganized into Gun, Sato (an area within Gun) and Ho (an area within Sato), (called shoen koryo sei) was established.

• 資金供与者等に対する法第六十八条の八十九第四項第四号に規定する政令で定める負債（当該負債の利子が当該利子の支払を受ける者の課税対象所得に含まれるものに係るものに限る。）に係る平均負債残高
• The average balance of liabilities regarding the liabilities specified by Cabinet Order prescribed in Article 68-89, paragraph (4), item (iv) of the Act owed to a fund provider, etc. (limited to the liabilities regarding those whose interest is included in the taxable income of a person who is to receive payment of said interest)

• しかし、律令制と現実の乖離が大きくなっていき、9世紀末～10世紀初頭ごろ、政府は税収を確保するため、律令制の基本だった人別支配体制を改め、土地を対象に課税する支配体制へと大きく方針転換した。
• However, as the the Ritsuryo system lost touch with reality, the government changed its policy from an individual-based ruling system, which was the base of the the Ritsuryo system to a land-based ruling system in order to secure tax revenue from the end of the 9th century to the beginning of the 10th century.

• 課税済留保金額　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課税済留保金額にイに掲げる請求権勘案保有株式等のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
• The taxed amount of retained income:　The amount obtained by multiplying respectively the taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split by the ratio of the shares, etc. for considering the claims held that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):

• 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。
• 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.

• 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。
• 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.

• 非居住者に対して課する所得税の額は、次の各号に掲げる非居住者の区分に応じ当該各号に掲げる国内源泉所得について、次節第一款（非居住者に対する所得税の総合課税）の規定を適用して計算したところによる。
• The amount of income tax imposed on a nonresident shall be calculated by applying the provisions of Subsection 1 of the next Section (Comprehensive Income Taxation on Nonresidents) to domestic source income listed in each of the following items for the category of nonresident listed in the relevant item:

• このような事例を受領層の苛政の表れと評価する意見もあるが、個別の事例を見ると受領が法令どおりに課税した例が圧倒的に多く、むしろ受領の方が遵法的であり、田堵負名層が私益を主張していることが判っている。
• Although there is an opinion that such cases reveal the harsh governance by the zuryo, when each case is looked at closely, clearly a great majority of the zuryo imposed tax according to the regulations, which shows that the zuryo were more law-abiding while the tato fumyo pursued their own interests.

• 課税済留保金額　適格分社型分割等に係る分割法人等の分割等前十年内事業年度の課税済留保金額にイに掲げる請求権勘案保有株式等のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
• The taxed amount of retained income:　The amount obtained by multiplying respectively the taxed amount of retained income for a business year within ten years prior to the company split, etc. of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. by the ratio of the shares, etc. for considering the claims held that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):

• 前年中において贈与により取得した財産について同年分の贈与税が課される場合における当該財産に係る贈与税の課税価格（相続税法（昭和二十五年法律第七十三号）第二十一条の二に規定する贈与税の課税価格をいう。）
• The assessed value of gift tax (this refers to the assessed value of the gift tax provided for in Article 21-2 of the Inheritance Tax Act (Act No. 73 of 1950)) pertaining to the property in case the gift tax for the previous year is imposed on a property acquired by a gift in the same year.

• 個別課税済留保金額　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個別課税済留保金額にイに掲げる請求権勘案保有株式等のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
• The individually taxed amount of retained income:　The amount obtained by multiplying respectively the individually taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split by the ratio of the shares, etc. for considering the claims held that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):

• エホヤキムは金銀をパロに送った。しかし彼はパロの命に従って金を送るために国に税を課し、国の民おのおのからその課税にしたがって金銀をきびしく取り立てて、それをパロ・ネコに送った。 (列王紀2 23:35)
• Jehoiakim gave the silver and the gold to Pharaoh; but he taxed the land to give the money according to the commandment of Pharaoh: he exacted the silver and the gold of the people of the land, of everyone according to his taxation, to give it to Pharaoh Necoh. (2 Kings 23:35)

• 私領といってもその地の課税が免除される訳ではないが、国衙は旧来の郡とは別の、新しい徴税単位として、特別な命令書により税を軽減し、開発領主の私領領有を認め、同時に開発領主がその地の納税義務を負うことになる。
• Even though it is called a private estate, it did not mean that one was exempt from tax, but Kokuga were treated differently from former districts as a separate tax unit, lowered tax under a special order, permitted cultivating land owners to have their own private estates, and the kaihatsu-ryoshu gained the responsibility to collect other taxes simultaneously.

• 相続税法（昭和二十五年法律第七十三号）第二十一条の十二（相続時精算課税に係る贈与税の特別控除）の規定により同条の規定の適用を受けて控除した金額がある場合における当該金額の合計額を二千五百万円から控除した残額
• In cases where any amounts are deducted pursuant to the provisions of Article 21-12 (Special Exemption for Gift Tax under the Taxation System for Settlement at the Time of Inheritance) of the Inheritance Tax Act (Act No. 73 of 1950), the amount that remains after deducting the total of such deducted amounts from 25 million yen

• 個別課税済留保金額　適格分社型分割等に係る分割法人等の分割等前十年内事業年度の個別課税済留保金額にイに掲げる請求権勘案保有株式等のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
• The individually taxed amount of retained income:　The amount obtained by multiplying respectively the individually taxed amount of retained income for a business year within ten years prior to the company split, etc. of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. by the ratio of the shares, etc. for considering the claims held that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):

• 外国法人に対しては、各事業年度の所得のうち第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得に係る所得について、各事業年度の所得に対する法人税を課する。
• A foreign corporation shall have corporation tax imposed on income for each business year with respect to income for each business year categorized as domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item.

• 後醍醐天皇は元亨2年（1322年）以後、壷役の直轄化と通常課税化を図り、建武新政の開始を機に五条頼元を造酒正に任命して押小路家の権限を取り上げようとしたが、政権の崩壊とともに失敗に終わり、押小路家が復権した。
• From 1322 and onward, Emperor Godaigo executed direct control over tsubo-yaku and had the tax imposed regularly; taking opportunity of the commencement of Kenmu Restoration, the emperor appointed Yorimoto GOJO as miki no kami and tried to deprive the Oshikoji family of the title, but failed to do so due to the collapse of the administration, and the Oshikoji family restored the right.

• 特定軽課税外国法人　その本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国法人をいう。
• Specified foreign corporation with less tax burden:　A foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan

• なお土地課税基調体制への移行の時期について、宇多天皇及び菅原道真の主導による寛平の治を王朝国家体制への転換準備期とし、延喜の治を時平による王朝国家体制への移行期であるとする意見（平田耿二,2000など）がある。
• Concerning the time when the old system shifted to the system based on tax on land, there is a view asserting that the era of Kanpyo no chi (Glorious rule in the Kanpyo era), led by the Emperor Uda and SUGAWARA no Michizane, was the preparatory period for the transition to the Dynastic polity regime and Engi no chi (Reign of Emperor Daigo), led by Tokihira, was the transitional period to the Dynastic polity regime (Koji HIRATA, 2000).

• 第二十五条の二十三第五項及び第六項の規定は、法第四十条の十一第一項の規定による同項に規定する課税済配当等の額に相当する金額の控除及び同条第二項の規定による同項に規定する控除未済配当等の額の控除について準用する。
• The provisions of Article 25-23, paragraph (5) and paragraph (6) shall apply mutatis mutandis to a deduction under the provisions of Article 40-11, paragraph (1) of the Act of the amount equivalent to the taxed amount of a dividend, etc. prescribed in said paragraph and a deduction under paragraph (2) of said Article of the remaining amount of dividend, etc. after deduction prescribed in said paragraph.

• 法第二百十三条第一項第一号ハに規定する政令で定めるところにより計算した金額は、同号ハに規定する支払われる年金の額につき第二百九十六条（生命保険契約等に基づく年金等に係る課税標準）の規定に準じて計算した金額とする。
• The amount calculated pursuant to the method specified by a Cabinet Order prescribed in Article 213(1)(i)(c) of the Act shall be the amount calculated in accordance with the provision of Article 296 (Tax Base for Pension, etc. under Life Insurance Contracts, etc.) with regard to the amount of pension to be paid prescribed in Article 213(1)(i)(c) of the Act.

• ただ五位以上の位をもつものの経済的・政治的特権は法によって保証され、また有位者は一般に課役その他の義務を免除されていた点で、租庸調、雑徭（ぞうよう）などの課税および兵役の義務を負っていた一般平民と区別されていた。
• However, the economic and political privileges granted to those at the fifth or higher ranks were guaranteed by law, and those with rank generally were exempt from taxes and other duties, distinguishing them from the general heimin who were subject to taxation such as soyocho (corvee, taxes in kind or service) and zoyo (irregular corvee), as well as military service.

• 税務署長は、前二条又はこの条の規定による更正又は決定をした後、その更正又は決定をした課税標準等又は税額等が過大又は過少であることを知つたときは、その調査により、当該更正又は決定に係る課税標準等又は税額等を更正する。
• If the district director of the tax office, after performing a reassessment or determination under the provisions of the preceding two Articles or this Article, becomes aware that the reassessed or determined tax base, etc. or tax amount, etc. is overestimated or underestimated, he/she may further reassess such reassessed or determined tax base, etc. or tax amount, etc. based on the examination that he/she conducts.

• 9世紀末～10世紀初年に醍醐天皇及び藤原時平が主導した律令制復活の最後の試みである延喜の治が失敗に終わると、次代の朱雀天皇及び藤原忠平は、個別人身支配を基調とする体制から土地課税基調の体制へと大きな政策転回を行った。
• When the Engi no chi (Reign of the Emperor Daigo), the last attempt for reviving the Ritsuryo system led by the Emperor Daigo and FUJIWARA no Tokihira during the period from the end of the 9th century to the early 10th century, ended in failure, the emperor Suzaku, his successor, and FUJIWARA no Tadahira made a bold policy change from the principle of people-based governance to that of tax on land.

• 個別の国司苛政上訴事案を観察すると、訴えられた国司らは、慣例で免除されていた税目を法令どおりに課税したり、当時よく発令された天皇代替わり新制に伴う地方税制に則った課税を行ったりと、彼らの遵法的な行政姿勢が見て取れる。
• Examining individual cases of Kokushi kasei joso, we can find law-abiding administrative stances of the sued Kokushi; some legally levied tax items not collected by customs or others levied local taxes, often collected in those days under a new system by the change of the emperors.

• 法第七条第一項第二号（非永住者の課税所得の範囲）に規定する国内源泉所得以外の所得（以下この条において「国外源泉所得」という。）で国内において支払われ、又は国外から送金されたものの範囲については、次に定めるところによる。
• The scope of income other than domestic source income prescribed in Article 7(1)(ii) (Scope of Taxable Income of Non-Permanent Residents) of the Act (hereinafter referred to as 'foreign source income' in this Article), which is paid in Japan or remitted to Japan from abroad, shall be as provided in the following:

• 法第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）の証明書の交付を受けようとする法人は、次に掲げる事項を記載した申請書をその法人税の納税地の所轄税務署長に提出しなければならない。
• A corporation that intends to obtain a certificate set forth in Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) of the Act shall submit a written application stating the following matters to the competent district director having jurisdiction over the place for tax payment concerning corporation tax:

• 更に、明徳4年（1393年）には「洛中辺土散在土倉并酒屋役条々」が出され、幕府が京都の土倉・酒屋に対して座への加入を問わず一律に課税する事となり、本所の座への支配権は幕府の制限下においてのみ許されるという状況にあった。
• Furthermore, with 'Five rules regarding doso and sake shops scattered around Rakuchu' enacted in 1393, the bakufu taxed doso (pawnbrokers and moneylenders) and sakaya in Kyoto without exception regardless of guild membership, and, as a result, the honjo's sovereignty over the guild was allowed only under regulation by the bakufu.

• 審議官級以上の自衛隊員（前年一年間を通じて審議官級以上の自衛隊員であったものに限る。）は、次に掲げる金額及び課税価格を記載した所得等報告書を、毎年、三月一日から同月三十一日までの間に、防衛大臣に提出しなければならない。
• Self-defense forces personnel at the rank of deputy director general or higher (limited to those who had been the self-defense forces personnel at the rank of deputy director general or higher throughout the previous year) shall annually submit a report of income, etc., describing the amounts and taxation amounts listed below to the Defense Minister during the period from March 1 to March 31:

• 設立経緯により東京府を中心とした都市部で活動し、地租軽減は訴えても営業税などの商工業者への課税の軽減には積極的とは言えなかった民党に代わる受け皿としての期待から、同年の第4回衆議院議員総選挙では須藤・田口ら4名が当選した。
• Teikokuzaiseikakushin kai operated in urban areas around Tokyo Prefecture due to its reason for establishment, and its four candidates including SUDO and TAGUCHI were elected in the fourth general election of members of the House of Representatives in 1894 in the hopes of changing from Minto (general term of the political parties such as Liberal Party, Progressive Party and so on which conflicted with a domain government when the Imperial Diet was inaugurated) that was reluctant to reduce business taxes of commercial and industrial men while asserting a reduction in land taxes.

• 下院議員及び直接税は、この連邦に加入する各州の人口に比例して、各州の間で配分される。各州の人口は、年期契約奉公人を含み課税されないインディアンを除外した自由人の総数に、自由人以外のすべての人数の5分の3を加えたものとする。
• Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers, which shall be determined by adding to the whole Number of free Persons, including those bound to Service for a Term of Years, and excluding Indians not taxed, three fifths of all other Persons.

• 外国法人である普通法人又は人格のない社団等に対して課する各事業年度の所得に対する法人税の額は、第百四十一条（外国法人に係る法人税の課税標準）に規定する国内源泉所得に係る所得の金額に百分の三十の税率を乗じて計算した金額とする。
• The amount of corporation tax imposed on an ordinary corporation or association or foundation without juridical personality, which is a foreign corporation, for income for each business year, shall be the amount calculated by multiplying the amount of income categorized as domestic source income prescribed in Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) by a tax rate of 30 percent.

• 第二十五条の二十一第四項及び第五項の規定は、法第四十条の十第一項の規定によりその総収入金額に算入されることとなる同項に規定する課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額を計算する場合について準用する。
• The provisions of Article 25-21, paragraph (4) and paragraph (5) shall apply mutatis mutandis to the case of calculating the amount to be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to taxable retained income prescribed in Article 40-10, paragraph (1) of the Act which should be included in gross revenue pursuant to the provisions of said paragraph.

• 一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用申告書を受理したときは、その受理した日の属する月の翌月末日までに、当該非課税適用申告書を法第六条第四項に規定する税務署長に提出しなければならない。
• A person who pays interest from general foreign private bonds shall, when he/she has received a written application for a tax exemption on the interest from said general foreign private bonds, submit said written application for a tax exemption to the district director of the tax office prescribed in Article 6, paragraph (4) of the Act no later than the final day of the month that includes the day on which the person has received the written application.

• 非居住者の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税の課税標準及び税額につき、同条の規定により次の各号に掲げる法の規定に準じて計算する場合には、当該各号に定めるところによる。
• When calculating the tax base and tax amount of comprehensive income tax prescribed in Article 165 (Calculation of the Tax Base, Tax Amount, etc. of Comprehensive Income Tax) of the Act imposed on a nonresident in accordance with the provisions of the Act listed in the following items pursuant to the provision of the said Article, the provisions of the said respective items shall be applicable:

• 当該控除未済配当等の額は、まずその年分の法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額（前項第一号の規定による控除が行われる場合には、当該控除後の金額）の計算上控除する。
• Said remaining amount of a dividend, etc. after deduction shall be deducted first for calculating the amount of miscellaneous income pertaining the taxable retained income to be included in gross revenue for the year pursuant to the provisions of Article 40-4, paragraph (1) of the Act (where a deduction under the provisions of item (i) of the preceding paragraph is made, for calculating the amount after said deduction)

• 一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用申告書を受理したときは、財務省令で定めるところにより、当該非課税適用申告書の写し（これに準ずるものを含む。）を作成し、これを保存しなければならない。
• A person who pays interest from general foreign private bonds shall, when he/she has received a written application for a tax exemption on the interest from said general foreign private bonds, prepare and preserve a copy of said written application for a tax exemption (including its equivalent), pursuant to the provisions of Ordinance of the Ministry of Finance.

• その内国法人が当該特定外国子会社等の当該課税対象年度の課税対象留保金額に相当する金額につき法第六十六条の六第一項の規定の適用を受ける事業年度終了の日以前に当該課税対象年度の所得に対して課された外国法人税　その適用を受ける事業年度
• The foreign corporation tax that was imposed on the domestic corporation on its income for the relevant taxable business year of said specified foreign subsidiary, etc. on or prior to the final day of the business year for which the provisions of Article 66-6, paragraph (1) of the Act are applied regarding the amount equivalent to the taxable retained income for the relevant taxable business year:　The business year subject to the provisions of Article 66-6, paragraph (1) of the Act

• 「株式会社和泉宗家」の代表取締役である節子はこの問題に関し、「税務調査が入り見解の相違があったことは事実だが、簿外口座などは存在しない」として、この疑惑を全面的に否定しているが、追徴課税は、重加算税などを含め1億円を越すといわれた。
• Setsuko, the representative director of Izumi Soke Co., denied the suspicion by saying 'It is the case that tax inspection was conducted and difference of views existed, but the company has no off-the-book account,' but the company was imposed reportedly over \100M of back taxes including a penalty for tax evasion.

• 環境税のうち特に炭素税については、二酸化炭素排出に対して直接課税を行う手法により、それまでの外部費用を内部化し、つまり従来は環境汚染に対する外部性ために市場経済の中で環境負荷が考慮されなかった市場の失敗を補正する役割を担うものである。
• As for a carbon tax in particular, among environmental taxes, conventionally external expenses are internalized by the method of direct taxation against the emissions of carbon dioxide, that is, it has a role of correcting the failure of a market, where an environmental burden is not considered so far in a market economy because of the externality against environmental pollutions.

• 法第百八十条第一項の規定の適用を受けようとする同項各号に掲げる国内源泉所得が、法人税に関する法令（日本国が締結した所得に対する租税に関する二重課税防止のための条約を含む。）の規定により法人税を課される所得のうちに含まれるものであること。
• The domestic source income listed in each item of Article 180(1) of the Act for which the foreign corporation seeks the application of the provision of Article 180(1) of the Act is included in the scope of income on which corporation tax shall be imposed pursuant to the provisions of laws and regulations concerning corporation tax (including a convention for the avoidance of double taxation with respect to taxes on income Japan has concluded).

• この貿易自由化を皮切りとして、やがて洋酒の輸出国は、日本の従価税のかけ方では輸入酒に運賃や保険料の分まで税金がかかってしまうとして、アルコール度数に応じて課税するという西洋諸国の税制に日本も変更するようさらなる要求をしてくることとなる。
• Triggered by this trade liberalization, exporting countries of foreign liquors requested Japan to change the taxation in accordance with the degree of alcohol because an ad valorem duty in Japan was imposed on imported liquors with including transport costs and insurance costs.

• 法第六十六条の八第一項に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額（特定外国子会社等に係る第三十九条の十六第二項の規定による課税対象留保金額の計算上控除される金額を除く。）とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 66-8, paragraph (1) of the Act shall be the amount specified respectively in the following items for the category of cases listed in the relevant items (excluding the amount to be deducted for calculating the amount of taxable retained income, pursuant to the provisions of Article 39-16, paragraph (2), pertaining to a specified foreign subsidiary, etc.):

• 前条に規定する国内源泉所得（次号及び第三号に掲げるものを除く。）　その金額（第百六十九条第二号、第四号及び第五号（分離課税に係る所得税の課税標準）に掲げる国内源泉所得については、これらの規定に定める金額）に百分の二十の税率を乗じて計算した金額
• Domestic source income prescribed in the preceding Article (excluding those listed in the next item and item (iii)):　The amount calculated by multiplying the amount of domestic source income (in the case of domestic source income listed in Article 169(ii), (iv) and (v) (Tax Base of Income Tax in the case of Separa.e Taxation); the amount specified in these provisions) by a tax rate of 20 percent

• その連結法人が当該特定外国子会社等の当該課税対象年度の個別課税対象留保金額に相当する金額につき法第六十八条の九十第一項の規定の適用を受ける連結事業年度終了の日以前に当該課税対象年度の所得に対して課された外国法人税　その適用を受ける連結事業年度
• The foreign corporation tax that was imposed on the consolidated corporation on its income for the relevant taxable business year of said specified foreign subsidiary, etc. on or prior to the final day of the consolidated business year for which the provisions of Article 68-90, paragraph (1) of the Act are applied regarding the amount equivalent to the individually taxable retained income for the relevant taxable business year:　The consolidated business year subject to the provisions of Article 68-90, paragraph (1) of the Act

• 当該申告書に記載した課税標準等若しくは税額等の計算が国税に関する法律の規定に従つていなかつたこと又は当該計算に誤りがあつたことにより、当該申告書の提出により納付すべき税額（当該税額に関し更正があつた場合には、当該更正後の税額）が過大であるとき。
• Where the tax amount payable upon filing said return form (if a reassessment of said tax amount has been performed, the previously reassessed tax amount) is overestimated due to the fact that the calculation of the tax base, etc. or tax amount, etc. stated in said return form contains errors or does not conform to the provisions of the national tax laws

• 特定金融機関等は、非課税適用申告書の提出をした外国金融機関等との間の債券現先取引につき帳簿を備え、各人別に、政令で定めるところにより、これらの債券現先取引に係る契約が締結された日その他の財務省令で定める事項を記載し、又は記録しなければならない。
• A specified financial institution, etc. shall keep books with regard to bond transactions with repurchase/resale agreements conducted with a foreign financial institution, etc. that has submitted a written application for tax exemption, and shall state or record in such books, pursuant to the provision of a Cabinet Order, the day on which a contract for such bond transaction with a repurchase/resale agreement was concluded and any other matters specified by an Ordinance of the Ministry of Finance, for each foreign financial institution, etc. that has submitted a written application for tax exemption.

• この期間、国内税率を一律固定化する公田官物率法が導入されたり、小規模な名田に並行して広く領域的な別名が公認されるようになったり、大規模事業の財源として一国単位で一律に課税する一国平均役が成立するなど、社会構造に変革を及ぼすような政策がとられた。
• During this period, some policies, which affected the social structure, were developed: the Koden kanmotsu rippo, which fixed the domestic tax rate, was introduced; bechimyo (large territories including mountains and forests) was authorized alongside small-sized Myoden; Ikkoku heikinyaku (taxes and labor uniformly imposed on every private estate in one province) in order to get financial resources for large-scale projects.

• 本省審議官級以上の職員（前年一年間を通じて本省審議官級以上の職員であったものに限る。）は、次に掲げる金額及び課税価格を記載した所得等報告書を、毎年、三月一日から同月三十一日までの間に、各省各庁の長等又はその委任を受けた者に提出しなければならない。
• Officials at the rank of deputy director general or higher at the headquarters (limited to those who had been the officials at the rank of deputy director general or higher at the headquarters throughout the previous year) shall annually submit a report of income, etc., describing the amounts and taxation amounts listed below to the heads of each ministry and agency or a person who is delegated by them during the period from March 1 to March 31:

• 投資法人に対する法人税法施行令第七十三条第二項及び第七十七条の二第二項の規定の適用については、これらの規定中「規定を適用しないで」とあるのは、「規定及び租税特別措置法第六十七条の十五第一項（投資法人に係る課税の特例）の規定を適用しないで」とする。
• With regard to the application of the provisions of Article 73, paragraph (2) and Article 77-2, paragraph (2) of the Order for Enforcement of the Corporation Tax Act to investment corporations, the term 'without applying the following provisions' in these provisions shall be deemed to be replaced with 'without applying the following provisions and the provisions of Article 67-15, paragraph (1) (Special Provisions on Taxation of Investment Corporations) of the Act on Special Measures Concerning Taxation.'

• 特定外国親法人等　外国法人で、内国法人との間に、当該外国法人が当該内国法人の発行済株式等の総数又は総額の百分の八十以上の数又は金額の株式を直接又は間接に保有する関係その他の政令で定める関係のあるもののうち、特定軽課税外国法人に該当するものをいう。
• Specified foreign parent corporation, etc.:　A foreign corporation which has a relationship with a domestic corporation whereby the said foreign corporation directly or indirectly holds shares that account for 80 percent or more of the total number or total amount of issued shares, etc. of the said domestic corporation, and which falls under the category of specified foreign corporation with less tax burden

• 法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額（特定外国子会社等に係る第三十九条の百十六第二項の規定による個別課税対象留保金額の計算上控除される金額を除く。）とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 68-92, paragraph (1) of the Act shall be the amount specified respectively in the following items for the category of cases listed in the relevant items (excluding the amount to be deducted for calculating the amount of individually taxable retained income, pursuant to the provisions of Article 39-116, paragraph (2), pertaining to a specified foreign subsidiary, etc.):

• 負債の利子等　負債の利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）その他政令で定める費用（当該負債の利子その他政令で定める費用で、これらの支払を受ける者の課税対象所得に含まれるものその他政令で定めるものを除く。）をいう。
• Interest on liabilities, etc.:　Interest on liabilities (including moneys specified by a Cabinet Order as being equivalent thereto; hereinafter the same shall apply in this item) and any other expense specified by a Cabinet Order (excluding the said interest on liabilities and any other expense specified by a Cabinet Order, which are included in the taxable income of the person who is to receive payment thereof, and any other expense specified by a Cabinet Order)

• 法第百八十条第一項第一号（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）に規定する組合員に類する者で政令で定めるものは、第二百八十一条の二第一項第三号（国内において行う組合事業から生ずる利益）に掲げる契約を締結している者とする。
• The person similar to a partner who is specified by a Cabinet Order prescribed in Article 180(1)(i) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) of the Act shall be the person who holds a contract listed in Article 281-2(1)(iii) (Profit from Partnership Business Conducted in Japan).

• 第百四十五条の三（外国法人に係る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外国法人に対しては、第九条（外国法人の課税所得の範囲）の規定により課する法人税のほか、各事業年度の退職年金等積立金について、退職年金等積立金に対する法人税を課する。
• A foreign corporation which performs retirement pension services, etc. prescribed in Article 145-3 (Calculation of the Amount of Retirement Pension Fund in the case of Foreign Corporations) shall, in addition to corporation tax imposed pursuant to the provision of Article 9 (Scope of Taxable Income of Foreign Corporations), have corporation tax imposed on its retirement pension fund with respect to the retirement pension fund for each business year.

• 特定目的会社に対する法人税法施行令第七十三条第二項及び第七十七条の二第二項の規定の適用については、これらの規定中「規定を適用しないで」とあるのは、「規定及び租税特別措置法第六十七条の十四第一項（特定目的会社に係る課税の特例）の規定を適用しないで」とする。
• With regard to the application of the provisions of Article 73, paragraph (2) and Article 77-2, paragraph (2) of the Order for Enforcement of the Corporation Tax Act to special purpose companies, the term 'without applying the following provisions' in these provisions shall be deemed to be replaced with 'without applying the following provisions and the provisions of Article 67-14, paragraph (1) (Special Provisions on Taxation of Special Purpose Companies) of the Act on Special Measures Concerning Taxation.'

• 後醍醐天皇の元亨2年（1322年）以後、壷銭を通常の課税とする議論は度々行われてきたが、延暦寺などの反対もあり漸く南北朝時代_(日本)に入って以後、造酒正によって徴税が行われるようになったが、延暦寺などの支援を受けて課税忌避を図る酒屋もあり対立が続いた。
• Since 1322 when Emperor Godaigo was in power, arguments to turn tsubo-sen into a form of regular taxation had arisen many times, but opposition by Enryaku-ji Temple delayed collecting taxes from sake dealers by miki no kami (Chief of the Sake Office) until the period of Northern and Southern Courts, and conflicts continued because some sake breweries refused to pay tax with Enryaku-ji Temple on their side.

• 次の各号に掲げる非居住者が当該各号に掲げる国内源泉所得を有する場合には、当該非居住者に対して課する所得税の額は、前項の規定によるもののほか、当該各号に掲げる国内源泉所得について第三節（非居住者に対する所得税の分離課税）の規定を適用して計算したところによる。
• Where a nonresident listed in each of the following items has domestic source income listed in the relevant item, the amount of income tax imposed on the nonresident shall be calculated by applying the provisions of Section 3 (Separa.e Income Taxation on Nonresidents) to domestic source income listed in the relevant income, in addition to what is calculated pursuant to the provision of the preceding paragraph:

• 前項に規定する法人は、同項の証明書に係る第三百五条第一項（外国法人が課税の特例の適用を受けるための手続等）の申請書に記載した同項第一号又は第二号に掲げる事項に変更があつた場合には、遅滞なく、その旨を記載した届出書を前項の所轄税務署長に提出しなければならない。
• The corporation prescribed in the preceding paragraph shall, where there has been any change to the matters listed in Article 305(1)(i) or (ii) (Procedures Required Where Foreign Corporations Seek the Application of the Special Provisions for Taxation) which are stated in a written application set forth in Article 305(1) pertaining to a certificate set forth in the preceding paragraph, submit a written notice to that effect to the competent district director set forth in the preceding paragraph without delay.

• しかし、財政目的の課税は絶対に不可欠であり、ほとんどの国では、課税のかなりの部分が間接税にならざるをえないこと、したがって国家はなんらかの消費物品の使用にたいして、それで使用禁止になる人がいようとも、科料を課すよりほかはないのだというとを、思い起すべきです。
• But it must be remembered that taxation for fiscal purposes is absolutely inevitable;that in most countries it is necessary that a considerable part of that taxation should be indirect;that the State, therefore, cannot help imposing penalties, which to some persons may be prohibitory, on the use of some articles of consumption.

• 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。
• 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).

• 被合併法人の株主等（法人税法第二条第十四号に規定する株主等をいう。次項及び次条第二項において同じ。）に同法第二条第十二号の八に規定する合併親法人株式（特定軽課税外国法人に該当する外国法人の株式（出資を含む。以下この条において同じ。）に限る。）が交付されること。
• Where a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; the same shall apply in the next paragraph and paragraph (2) of the next Article) of the merged corporation is provided with shares of the merging parent corporation prescribed in Article 2(xii)-8 of the said Act (limited to shares (including capital contributions; hereinafter the same shall apply in this Article) of a foreign corporation that falls under the category of specified foreign corporation with less tax burden).

• 法第四十一条の十二第六項の規定による還付を受けようとする非課税法人等は、同項の割引債につき償還差益の同項に規定する支払を受ける日までに、次に掲げる事項を記載した還付請求書に当該割引債の取得年月日を証する書類を添付して、これを当該割引債の発行者に提出しなければならない。
• A non-taxable corporation, etc. intending to receive a refund pursuant to the provisions of Article 41-12, paragraph (6) of the Act shall submit a written request for a refund containing the following matters, along with a document certifying the date of acquisition of the discount bonds, to the issuer of said discount bonds by the day on which he/she receives the payment of the profit from redemption as prescribed in said paragraph for said discount bonds set forth in said paragraph:

• その償還期限を繰り上げて償還する場合又は当該期限前に買入消却をする場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額から同条第五項の規定により還付される金額を控除した残額のうち、非課税法人等が当該割引債を所有していた期間に対応する部分の金額
• Where redemption is made by bringing the redemption date forward or retirement by purchase is performed prior to the redemption date:　Out of the remaining amount after deducting the amount to be refunded pursuant to the provisions of Article 41-12, paragraph (5) of the Act from the income tax collected on said discount bonds pursuant to the provisions of paragraph (3) of said Article, the amount corresponding to the period during which a non-taxable corporation, etc. held said discount bonds.

• 前号の規定による控除をしてもなお控除しきれない課税済配当等の額に相当する金額は、その年分の特定外国子会社等又は法第四十条の五第一項に規定する外国関係会社から受ける配当等の額（同項に規定する配当等の額をいう。以下この条において同じ。）に係る配当所得の金額の計算上控除する。
• The amount equivalent to the taxed amount of a dividend, etc. that still remains after making a deduction pursuant to the provisions of the preceding item shall be deducted for calculating the amount of dividend income from a dividend, etc. (meaning a dividend, etc. prescribed in Article 40-5, paragraph (1) of the Act; hereinafter the same shall apply in this Article) to be received from a specified foreign subsidiary, etc. or an affiliated foreign company prescribed in said paragraph for the year.

• 法第四十条の五第一項に規定する外国関係会社のうち政令で定めるものは、同項に規定する特定外国子会社等（以下この条及び次条第二項において「特定外国子会社等」という。）に係る控除未済課税済配当等の額を有する外国関係会社（同項の居住者に係る特定外国子会社等に該当するものを除く。）とする。
• The affiliated foreign company prescribed in Article 40-5, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign companys which hold the taxed amount of a dividend, etc. before deduction for a specified foreign subsidiary, etc. prescribed in said paragraph (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article and paragraph (2) of the following Article) (such affiliated foreign company shall exclude those falling under the category of a specified foreign subsidiary, etc. of a resident set forth in said paragraph).

• 機構職員が、イーター機構から職員に支払われた給与及び報酬に、加盟者による国内所得税課税を課せられた場合で、イーター機構と関係する締約者との間に課税払い戻し取決めが発効している場合、事務局長は、関係する締約者がイーター機構に払い戻す範囲内で、機構職員に課税額を払い戻すことができる。
• In the event that a staff member is subject to national income taxation by a Party with respect to the salaries and emoluments actually paid to him or her by the ITER Organization, and provided that there is a tax reimbursement agreement in force between the ITER Organization and the Party concerned, the Director-General authorized to reimburse the staff member concerned the amount of those taxes to the extent that such amounts are reimbursed to the ITER Organization by the Party concerned.

• 法第百六十九条（分離課税に係る所得税の課税標準）に規定する非居住者に対し支払われる法第百六十一条第八号イ又はハに掲げる給与又は報酬で、その者が法第百七十二条（給与等につき源泉徴収を受けない場合の申告納税等）の規定によりその支払の時までに既に納付した所得税の額の計算の基礎とされたもの
• Pay or remuneration listed in Article 161(viii) (a) or (c) of the Act to be paid to a nonresident prescribed in Article 169 (Tax Base of Income Tax in the case of Separate Taxation) of the Act, which was the basis of the calculation of the amount of income tax already paid by the nonresident pursuant to the provision of Article 172 (Tax Payment by Self-Assessment Without Withholding at Source for Pay, etc.) of the Act by the time of payment of such pay or remuneration

• 法第四十二条の二第一項の規定の適用を受けようとする外国金融機関等は、当該外国金融機関等に対し特定利子の支払をする特定金融機関等の同条第十項に規定する帳簿に各人別に記載又は記録を受けていないときは、同条第五項の規定により非課税適用申告書を同項に規定する税務署長に提出しなければならない。
• A foreign financial institution, etc. which seeks the application of the provisions of Article 42-2, paragraph (1) of the Act shall, when it has not been entered or recorded separately in the books prescribed in Article 42-2, paragraph (10) of the Act of a specified financial institution, etc. which pays specified interest to said foreign financial institution, etc., submit a written application for a tax exemption to the district director prescribed in Article 42-2, paragraph (5) of the Act pursuant to the provisions of said paragraph.

• 課税済留保金額　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課税済留保金額にイに掲げる第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（以下この条において「請求権勘案保有株式等」という。）のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
• The taxed amount of retained income:　The amount obtained by multiplying respectively the taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split the ratio of the shares, etc. for considering the claims held prescribed in Article 39-16, paragraph (3), item (i) (hereinafter referred to as the 'shares, etc. for considering the claims held' in this Article) that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):

• 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。
• 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 said paragraph, the term '(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiaries, etc. to be Deducted from Corporation Tax)' in paragraph (2), item (x) of said Article shall be deemed to be replaced with '(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiaries, etc. to be Deducted from Corporation Tax) and Article 39-18, paragraph (14) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation.'

• 前項の規定により課税対象留保金額に係る雑所得の金額の計算上必要経費に算入される同項に規定する負債の利子の額は、事業所得又は雑所得の金額の計算上必要経費に算入すべき金額及び所得税法第二十四条第二項の規定により配当所得の金額の計算上控除される同項に規定する負債の利子の額に含まれないものとする。
• The amount of interest on liabilities prescribed in the preceding paragraph which is to be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income pursuant to the provisions of said paragraph shall not be included in the amount that should be included in the necessary expenses for calculating the amount of business income or miscellaneous income and the amount of interest on liabilities prescribed in Article 24, paragraph (2) of the Income Tax Act which shall be deducted for calculating the amount of dividend income pursuant to the provisions of said paragraph.

• 控除する控除未済配当等の額が前年以前三年内の二以上の年において法第四十条の五第一項の規定による控除をしてもなお控除しきれなかつた課税済配当等の額に係るものである場合には、これらの年のうち最も古い年において当該控除をしきれなかつた当該課税済配当等の額に係る控除未済配当等の額から順次控除する。
• Where the remaining amount of a dividend, etc. after deduction to be deducted pertains to the taxed amount of a dividend, etc. that still remains after making a deduction pursuant to the provisions of Article 40-5, paragraph (1) of the Act in the two years or more during the three years preceding the relevant year, the remaining amount of a dividend, etc. after deduction that pertains to said taxed amount of a dividend, etc. that still remains after making the deduction shall be deducted, starting from that for the oldest year in chronological order

• 第百六十四条第二項各号（非居住者に対する課税の方法）に掲げる非居住者の当該各号に定める国内源泉所得については、他の所得と区分して所得税を課するものとし、その所得税の課税標準は、その支払を受けるべき当該国内源泉所得の金額（次の各号に掲げる国内源泉所得については、当該各号に定める金額）とする。
• With respect to domestic source income specified in each item of Article 164(2) (Method of Taxation on Nonresidents) earned by a nonresident, income tax shall be imposed separately from his/her other income, and the tax base of such income tax shall be the amount of the said domestic source income receivable (in the case of domestic source income listed in any of the following items, the amount specified in the relevant item):

• 一般民間国外債の利子の支払をする者は、その提出を受けた当該一般民間国外債の利子に係る非課税適用申告書に記載された氏名又は名称及び国外にある住所等を前項に規定する書類により確認したときは、当該非課税適用申告書にその旨並びに当該利子の支払をする者の氏名又は名称及び住所等を記載しなければならない。
• A person who pays interest from general foreign private bonds shall, when he/she has confirmed, by the document prescribed in the preceding paragraph, the name and domicile etc. outside Japan as entered in the written application for a tax exemption on the interest from said general foreign private bonds which has been submitted thereto, enter in said written application for a tax exemption to that effect that such confirmation has been provided as well as the name and domicile, etc. of said person who pays interest.

• 個別課税済留保金額　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個別課税済留保金額にイに掲げる第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（以下この条において「請求権勘案保有株式等」という。）のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
• The individually taxed amount of retained income:　The amount obtained by multiplying respectively the individually taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split by the ratio of the shares, etc. for considering the claims held prescribed in Article 39-116, paragraph (3), item (i) (hereinafter referred to as the 'shares, etc. for considering the claims held' in this Article) that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):

• 公益法人が行う公益目的事業に係る活動が果たす役割の重要性にかんがみ、当該活動を促進しつつ適正な課税の確保を図るため、公益法人並びにこれに対する寄附を行う個人及び法人に関する所得課税に関し、所得税、法人税及び相続税並びに地方税の課税についての必要な措置その他所要の税制上の措置を講ずるものとする。
• In view of the important role played by activities pertaining to the business for public interest purposes operated by public interest corporations, and for the purpose of ensuring the security of appropriate taxes while facilitating their activities, measures necessary for income tax, corporate income tax, inheritance tax and local tax as well as other necessary measures for taxation shall be taken in connection with the imposition of income tax on public interest corporations as well as individuals and juridical persons that make donation.

• 非居住者の法第百六十五条に規定する総合課税に係る所得税の課税標準及び税額につき、同条の規定により前編第一章、第二章及び第四章（居住者に係る課税標準の計算等）の規定に準じて計算する場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
• When calculating the tax base and tax amount of comprehensive income tax prescribed in Article 165 of the Act imposed on a nonresident in accordance with the provisions of Part II, Chapter I, Chapter II and Chapter IV (Calculation of the Tax Base, etc. for Residents) pursuant to the provision of the said Article, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of the said table shall be deemed to be replaced with the terms listed in the right-hand column of the said table, respectively.

• 法第百七十三条第一項（退職所得の選択課税による還付）に規定する申告書に法第二百二十五条第一項第八号（支払調書）に規定する支払に関する同項の調書の写しが添付されている場合においては、前項に規定する事項のうち当該調書の写しに記載されている事項は、令第二百九十七条第一項の明細書に記載することを要しない。
• In the case where a copy of a record set forth in Article 225, paragraph (1), item (viii) (Report of Payment) of the Act concerning payment prescribed in said paragraph is attached to a return form prescribed in Article 173, paragraph (1) (Refund Due to Taxation on Retirement Income at the Taxpayer's Election) of the Act, the matters already entered in said copy of the record, out of the matters prescribed in the preceding paragraph, shall not be required to be entered in a detailed statement set forth in Article 297, paragraph (1) of the Order.

• 法第六十六条の八第一項に規定する外国関係会社のうち政令で定めるものは、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）に係る第三十九条の十六第三項第三号に規定する控除未済課税済配当等の額（次項において「控除未済課税済配当等の額」という。）を有する外国関係会社とする。
• The affiliated foreign company prescribed in Article 66-8, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign companies that holds the taxed amount of a dividend, etc. before deduction prescribed in Article 39-16, paragraph (3), item (iii) (referred to as the 'taxed amount of a dividend, etc. before deduction' in the following paragraph) pertaining to a specified foreign subsidiary, etc. prescribed in Article 66-8, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article).

• 法第六十八条の三の三第一項の規定の適用がある場合における法人税法施行令第七十三条第二項及び第七十七条の二第二項の規定の適用については、これらの規定中「規定を適用しないで」とあるのは、「規定及び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）の規定を適用しないで」とする。
• With regard to the application of the provisions of Article 73, paragraph (2) and Article 77-2, paragraph (2) of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-3-3, paragraph (1) of the Act apply, the term 'without applying the following provisions' in these provisions shall be deemed to be replaced with 'without applying the following provisions and the provisions of Article 68-3-3, paragraph (1) (Special Provisions on Taxation of the Trust Corporation of a Special Investment Trusts) of the Act on Special Measures Concerning Taxation.'

• 法第六十八条の三の二第一項の規定の適用がある場合における法人税法施行令第七十三条第二項及び第七十七条の二第二項の規定の適用については、これらの規定中「規定を適用しないで」とあるのは、「規定及び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）の規定を適用しないで」とする。
• With regard to the application of the provisions of Article 73, paragraph (2) and Article 77-2, paragraph (2) of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-3-2, paragraph (1) of the Act apply, the term 'without applying the following provisions' in these provisions shall be deemed to be replaced with 'without applying the following provisions and the provisions of Article 68-3-2, paragraph (1) (Special Provisions on Taxation of the Trust Corporation of a Special Purpose Trust) of the Act on Special Measures Concerning Taxation.'

• 当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。）でその受ける剰余金の配当等の額につきその本店所在地国において課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低い税の負担として財務省令で定める基準（以下この節において「軽課税基準」という。）以下のもの
• An affiliated foreign company of said resident (excluding a specified foreign subsidiary, etc. of said resident) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the tax-burden base specified by Ordinance of the Ministry of Finance as being significantly low compared with that imposed on corporate income in Japan (hereinafter referred to as the 'low tax-burden base' in this Section)

• 法第百七十三条第一項（退職所得の選択課税による還付）の規定による申告書を提出する場合において、同項第二号に掲げる所得税の額のうち源泉徴収をされたものがあるときは、当該申告書を提出する者は、当該申告書に、その源泉徴収をされた事実の説明となるべき財務省令で定める事項を記載した明細書を添附しなければならない。
• A person who files a return form pursuant to the provision of Article 173(1) (Refund Due to Taxation on Retirement Income at the Taxpayer's Option) of the Act shall, if any part of the amount of income tax listed in Article 173(1)(ii) of the Act has been withheld at source, attach to the said final return a written statement of the matters specified by an Ordinance of the Ministry of Finance that explain such withholding at source.

• 法第六十八条の九十二第一項に規定する外国関係会社のうち政令で定めるものは、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）に係る第三十九条の百十六第三項第三号に規定する控除未済課税済配当等の額（次項において「控除未済課税済配当等の額」という。）を有する外国関係会社とする。
• Affiliated foreign companies prescribed in Article 68-92, paragraph (1) of the Act which are specified by Cabinet Order shall be affiliated foreign companies that hold the taxed amount of a dividend, etc. before deduction prescribed in Article 39-116, paragraph (3), item (iii) (referred to as the 'taxed amount of a dividend, etc. before deduction' in the following paragraph) pertaining to a specified foreign subsidiary, etc. prescribed in Article 68-92, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article).

• 同条第一項に規定する生活に通常必要でない資産は、法第百六十四条第一項第一号から第三号まで（非居住者に対する課税の方法）に掲げる非居住者の有する当該資産のうち国内にあるもの及び同項第四号に掲げる非居住者の有する当該資産のうちその譲渡により生ずべき所得が同号に掲げる国内源泉所得に該当するものに限るものとする。
• of the Act:　The assets not necessary for maintenance of an ordinary livelihood prescribed in paragraph (1) of the said Article shall be limited to such assets listed in Article 164(1)(i) to (iii) (Method of Taxation on Nonresidents) of the Act held by a nonresident which are located in Japan, and such assets listed in Article 164(1)(iv) of the Act held by a nonresident the transfer of which shall yield income that falls under the category of domestic source income listed in Article 164(1)(iv) of the Act

• 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。
• 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 said paragraph, the term '(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiaries, etc. to be Deducted from Corporation Tax)' in paragraph (2), item (viii) of said Article shall be deemed to be replaced with '(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiaries, etc. to be Deducted from Corporation Tax) and Article 39-118, paragraph (14) (Calculation, etc. of Foreign Corporation Tax on the Individually Taxable Retained Income of a Specified Foreign Subsidiary, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation.'

• 負債の利子等　負債の利子（これに準ずるものとして第六十六条の五第四項第三号に規定する政令で定めるものを含む。以下この号において同じ。）その他政令で定める費用（当該負債の利子その他政令で定める費用で、これらの支払を受ける者の課税対象所得に含まれるものその他同項第三号に規定する政令で定めるものを除く。）をいう。
• Interest on liabilities, etc.:　Interest on liabilities (including moneys specified by a Cabinet Order prescribed in Article 66-5(4)(iii) as being equivalent thereto; hereinafter the same shall apply in this item) and any other expense specified by a Cabinet Order (excluding the said interest on liabilities and any other expense specified by a Cabinet Order, which are included in the taxable income of the person who is to receive payment thereof, and any other expense specified by a Cabinet Order prescribed in Article 66-5(4)(iii))

• 特定振替機関等による振替国債非課税適用申告書若しくは振替国債所有期間明細書又は振替地方債非課税適用申告書若しくは振替地方債所有期間明細書の提出の特例、第十五項第三号又は前項第三号の通知に係る書面等の保存に関する事項その他第一項から第四項まで及び第六項から前項までの規定の適用に関し必要な事項は、政令で定める。
• Special provisions for the submission by a specified book-entry transfer institution, etc. of a written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds or a written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds, matters concerning the preservation of documents, etc. pertaining to the notice set forth in paragraph (15)(iii) or paragraph (16)(iii), and other necessary matters concerning the application of the provisions of paragraph (1) to paragraph (4) and paragraph (6) to the preceding paragraph shall be specified by a Cabinet Order.

• 同戸籍は、その後の六年に一度作成するという「六年一造」の造籍の出発点になっただけでなく、五十戸一里を基準に行政的に戸を編成して、その戸内の家族（戸口）の名・年齢・戸主との続柄などを詳述したことによって、個々の家族構成を直接的に把握することを可能にし、それを基に班田収授を行い、人頭課税をする台帳の機能も果たした。
• This registration system not only served as a starting point of 'rokunen-ichizo' (literally, 'one creation in six years) in which family registers were created every six years thereafter, but also made it possible to see the direct composition of each household by organizing households in terms of fifty households in ichi-ri on an administrative basis and describing each family member's name, age and relation to the household head in detail, and served as a ledger to conduct Handen Shuju (a regulation of land ownership) and jinto kazei (poll taxation).

• 前項に定めるもののほか、法人税法第四条の七に規定する受託法人又は法人課税信託の受益者についての法第四十条の四（第三項、第四項及び第六項を除く。）から第四十条の六までの規定又は第二十五条の十九から第二十五条の二十一（第十一項を除く。）まで、第二十五条の二十三若しくはこの条の規定の適用に関し必要な事項は、財務省令で定める
• With regard to a trust corporation or a beneficiary of a trust subject to corporation taxation prescribed in Article 4-7 of the Corporation Tax Act, in addition to what is specified in the preceding paragraph, other necessary matters concerning the application of the provisions of Article 40-4 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 40-6 of the Act, or Articles 25-19 to 25-21 (excluding paragraph (11)), Article 25-23 or this Article shall be specified by Ordinance of the Ministry of Finance.

• 国税通則法第四十七条及び第四十八条の規定は、納税の猶予をする場合又は納税の猶予を認めない場合について準用する。この場合において、同法第四十七条第二項中「前条第一項から第三項まで又は第七項」とあるのは、「租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）」と読み替えるものとする。
• The provisions of Article 47 and Article 48 of the Act on General Rules for National Taxes shall apply mutatis mutandis where a grace of tax payment is granted or is not granted. In this case, the phrase 'paragraph (1) to paragraph (3) or paragraph (7) of the preceding Article' in Article 47(2) of the said Act shall be deemed to be replaced with 'Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons).'

• 前項に定めるもののほか、法人税法第四条の七に規定する受託法人又は法人課税信託の受益者についての法第四十条の十（第三項、第四項及び第六項を除く。）から第四十条の十二までの規定又は第二十五条の三十から第二十五条の三十二（第五項を除く。）まで、第二十五条の三十四若しくはこの条の規定の適用に関し必要な事項は、財務省令で定める。
• With regard to a trust corporation or the beneficiary of a trust subject to corporation taxation prescribed in Article 4-7 of the Corporation Tax Act, in addition to what is specified in the preceding paragraph, other necessary matters concerning the application of the provisions of Article 40-10 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 40-12 of the Act, Articles 25-30 to 25-32 (excluding paragraph (5)), Article 25-34 or this Article shall be specified by Ordinance of the Ministry of Finance.

• 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。
• 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.

• 法第六十八条の八十八の二第一項の規定による納税の猶予を受けた法人税についての国税通則法施行令第二十三条第一項の規定の適用については、同項中「納税の猶予又は」とあるのは、「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」とする。
• With respect to the application of the provisions of Article 23, paragraph (1) of the Order for Enforcement of the Act on General Rules for National Taxes, regarding the corporation tax for which a grace period for tax payment has been received pursuant to the provisions of Article 68-88-2, paragraph (1) of the Act, the term 'or national tax' in Article 23, paragraph (1) of said Order shall be deemed to be replaced with '(including a grace period for tax payment under the provisions of Article 68-88-2, paragraph (1) (Grace Period for Tax Payment under the Special Provisions on Taxation of the Transactions of Consolidated Corporations with Their Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation) or national tax.'

• 法第四十二条の二第一項の規定の適用を受けていた外国金融機関等が同条第二項の規定に基づき同条第一項の規定の適用を受けることができなくなつた日後、再び同項の規定の適用を受けようとする場合には、非課税適用申告書を、同項の規定の適用を受けようとする特定利子の支払を受けるべき日の前日までに同条第五項に規定する税務署長に提出しなければならない。
• Where a foreign financial institution, etc. which had previously received the application of the provisions of Article 42-2, paragraph (1) of the Act has become unable to receive the application of said provisions based on the provisions of paragraph (2) of said Article and subsequently seeks the application of the provisions of Article 42-2, paragraph (1) of the Act again, said foreign financial institution, etc. shall submit a written application for a tax exemption to the district director prescribed in Article 42-2, paragraph (5) of the Act, by the day preceding the day on which it is to receive the specified interest, in respect of which it seeks the application of the provisions of said paragraph.

• 国税通則法第四十七条及び第四十八条の規定は、納税の猶予をする場合又は納税の猶予を認めない場合について準用する。この場合において、同法第四十七条第二項中「前条第一項から第三項まで又は第七項」とあるのは、「租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）」と読み替えるものとする。
• The provisions of Article 47 and Article 48 of the Act on General Rules for National Taxes shall apply mutatis mutandis where a grace of tax payment is granted or is not granted. In this case, the phrase 'paragraph (1) to paragraph (3) or paragraph (7) of the preceding Article' in Article 47(2) of the said Act shall be deemed to be replaced with 'Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations).'

• 内国法人が第六十六条の六第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十六条の七第一項の規定により内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。
• Matters concerning the determination as to whether or not a domestic corporation falls under any of the categories of corporation listed in the items of Article 66-6(1), the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation pursuant to the provision of Article 66-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.

• 前項に定めるもののほか、法人税法第四条の七に規定する受託法人又は法人課税信託の受益者についての法第六十八条の九十（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までの規定又は第三十九条の百十四から第三十九条の百十六（第五項を除く。）まで若しくは第三十九条の百十八からこの条までの規定の適用に関し必要な事項は、財務省令で定める。
• With regard to a trust corporation or a beneficiary of a trust subject to corporation taxation prescribed in Article 4-7 of the Corporation Tax Act, in addition to what is specified in the preceding paragraph, other necessary matters concerning the application of the provisions of Article 68-90 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 68-93 of the Act, or the provisions of Articles 39-114 to 39-116 (excluding paragraph (5)), or Article 39-118 to this Article shall be specified by Ordinance of the Ministry of Finance.

• 法第二百十四条第一項の規定の適用を受けようとする同条第一項各号に掲げる国内源泉所得が、法その他所得税に関する法令（日本国が締結した所得に対する租税に関する二重課税防止のための条約を含む。）の規定により法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税を課される所得のうちに含まれるものであること。
• The domestic source income listed in each item of Article 214(1) of the Act for which the nonresident seeks the application of the provision of Article 214(1) of the Act is included in the scope of income on which income tax in the case of comprehensive income taxation prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. in the case of Comprehensive Income Taxation) of the Act shall be imposed pursuant to the provisions of the Act and other laws and regulations concerning income tax (including a convention for the avoidance of double taxation with respect to taxes on income Japan has concluded).

• 前項に定めるもののほか、法人税法第四条の七に規定する受託法人又は法人課税信託の受益者についての法第六十六条の九の六（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又は第三十九条の二十の八から第三十九条の二十の十（第四項を除く。）まで若しくは第三十九条の二十の十二からこの条までの規定の適用に関し必要な事項は、財務省令で定める。
• With regard to a trust corporation or a beneficiary of a trust subject to corporation taxation prescribed in Article 4-7 of the Corporation Tax Act, in addition to what is specified in the preceding paragraph, other necessary matters concerning the application of the provisions of Article 66-9-6 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 66-9-9 of the Act, Articles 39-20-8 to 39-20-10 (excluding paragraph (4)), or Article 39-20-12 to this Article shall be specified by Ordinance of the Ministry of Finance.

• 法第六十六条の四の二第一項の規定による納税の猶予を受けた法人税についての国税通則法施行令（昭和三十七年政令第百三十五号）第二十三条第一項の規定の適用については、同項中「納税の猶予又は」とあるのは、「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」とする。
• With respect to the application of the provisions of Article 23, paragraph (1) of the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962), regarding the corporation tax for which a grace period for tax payment has been received pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act, the term 'or national tax' in Article 23, paragraph (1) of said Order shall be deemed to be replaced with '(including a grace period for tax payment under the provisions of Article 66-4-2, paragraph (1) (Grace Period for Tax Payment under the Special Provisions on Taxation on Transactions with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation) or national tax.'

• 連結法人が第六十八条の九十第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十八条の九十一第一項の規定により連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。
• Matters concerning the determination as to whether or not a consolidated corporation falls under any of the categories of corporation listed in the items of Article 68-90(1), the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation pursuant to the provision of Article 68-91(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.

• その年において、個人が非永住者以外の居住者、非永住者又は第百六十四条第一項各号（非居住者に対する課税の方法）に掲げる非居住者の区分のうち二以上のものに該当した場合には、その者がその年において非永住者以外の居住者、非永住者又は当該各号に掲げる非居住者であつた期間に応じ、それぞれの期間内に生じた前条第一項第一号から第三号までに掲げる所得に対し、所得税を課する。
• Where an individual, in the relevant year, falls under more than one category among [1] the category of resident other than a non-permanent resident, [2] the category of non-permanent resident, and [3] the categories of nonresident listed in the items of Article 164(1) (Method of Taxation on Nonresidents), income tax shall be imposed on the income listed in paragraph (1)(i) to (iii) of the preceding Article, which has arisen during the respective period when the individual has been a [1] resident other than a non-permanent resident, [2] non-permanent resident or [3] nonresident listed in the relevant item in the said year.

• 法第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）の証明書の交付を受けている法人は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これをその法人税の納税地の所轄税務署長に提出するとともに、その法人が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく通知しなければならない。
• A corporation that has obtained a certificate set forth in Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) of the Act shall, in the case prescribed in Article 180(2) of the Act, attach the certificate to a written notice stating the following matters, and submit these to the competent district director having jurisdiction over the place for tax payment concerning corporation tax, and notify the payer of domestic source income to whom the corporation has presented the certificate to that effect without delay:

• 前項に定めるもののほか、法人税法第四条の七に規定する受託法人又は法人課税信託の受益者についての法第六十八条の九十三の六（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又は第三十九条の百二十の八から第三十九条の百二十の十（第三項を除く。）まで若しくは第三十九条の百二十の十二からこの条までの規定の適用に関し必要な事項は、財務省令で定める。
• With regard to a trust corporation or a beneficiary of a trust subject to corporation taxation prescribed in Article 4-7 of the Corporation Tax Act, in addition to what is specified in the preceding paragraph, other necessary matters concerning the application of the provisions of Article 68-93-6 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 68-93-9 of the Act, Articles 39-120-8 to 39-120-10 (excluding paragraph (3)), or Article 39-120-12 to this Article shall be specified by Ordinance of the Ministry of Finance.

• 非課税適用申告書の提出をする外国金融機関等は、その提出をする際、その経由する特定金融機関等の営業所等の長に当該提出をする者の法人の登記事項証明書その他の政令で定める書類を提示しなければならないものとし、当該特定金融機関等の営業所等の長は、当該非課税適用申告書に記載されている名称及び本店又は主たる事務所の所在地を当該書類により確認しなければならないものとする。
• A foreign financial institution, etc. that submits a written application for tax exemption shall, upon submission, present its certificate of registered matters of the corporation and any other document specified by a Cabinet Order to the head of the business office, etc. of the specified financial institution, etc. via which submission is made, and the head of the business office, etc. of the said specified financial institution, etc. shall confirm, by the said documents, the name and the location of the head office or principal office stated in the said written application.

• 更正決定等に係る不服申立て若しくは訴えについての裁決、決定若しくは判決（以下この号において「裁決等」という。）による原処分の異動又は更正の請求に基づく更正に伴つて課税標準等又は税額等に異動を生ずべき国税（当該裁決等又は更正に係る国税の属する税目に属するものに限る。）で当該裁決等又は更正を受けた者に係るものについての更正決定等　当該裁決等又は更正があつた日から六月間
• A reassessment or determination, etc. of a national tax pertaining to a person who has received a decision of the National Tax Tribunal, a determination of the taxation agency or a judgment of a court of justice (hereinafter referred to as a 'decision, etc.' in this item) on an appeal of dissatisfaction or litigation regarding a reassessment or determination, etc. of a national tax for which the tax base, etc. or tax amount is to be changed upon the change to the original disposition by such decision, etc. or upon the reassessment based on a request for reassessment (limited to such national tax falling under the tax item which applies to the national tax to which said decision, etc. or said reassessment pertains):　six months from the day on which said decision, etc. or said reassessment was made

• 前条第一項各号に掲げる内国法人が同項の規定の適用に係る特定外国子会社等の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。
• Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order.

• 特殊関係株主等である内国法人が前条第一項の規定の適用に係る特定外国法人の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。
• Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order.

• 第七項の規定は、前項の規定により同項に規定する申告書を提出する外国金融機関等が当該申告書を提出する場合について準用する。この場合において、第七項中「非課税適用申告書の提出をする外国金融機関等」とあるのは「次項に規定する申告書の提出をする外国金融機関等」と、「当該非課税適用申告書」とあるのは「当該申告書」と、「名称」とあるのは「変更後の名称」と読み替えるものとする。
• The provision of paragraph (7) shall apply mutatis mutandis where the foreign financial institution, etc. that submits a written application prescribed in the preceding paragraph submits the said written application pursuant to the provision of the said paragraph. In this case, in paragraph (7), the phrase 'foreign financial institution, etc. that submits a written application for tax exemption' shall be deemed to be replaced with 'foreign financial institution, etc. that submits a written application prescribed in the next paragraph,' the phrase 'the said written application for tax exemption' shall be deemed to be replaced with 'the said written application,' and the term 'the name and the location' shall be deemed to be replaced with 'new name and new location.'

• 特定金融機関等は、その事務所等において非課税適用申告書又は法第四十二条の二第八項に規定する申告書を受理したときは、その受理した日の属する月の翌月末日までに、これらの申告書を同条第五項に規定する税務署長に提出しなければならないものとし、かつ、財務省令で定めるところにより、これらの申告書の写し（これに準ずるものを含む。）を作成し、これを保存しなければならないものとする。
• A specified financial institution, etc. shall, when it has received a written application for a tax exemption or a written application prescribed in Article 42-2, paragraph (8) of the Act at its offices, etc., submit such written applications to the district director prescribed in Article 42-2, paragraph (5) of the Act, by the final day of the month following the month involving the date of the receipt, and create copies of such written applications (including those equivalent thereto) and preserve them pursuant to the provisions of Ordinance of the Ministry of Finance.

• 特定金融機関等は、非課税適用申告書の提出をした外国金融機関等との間で法第四十二条の二第一項に規定する債券現先取引に係る契約が締結されたとき又は当該非課税適用申告書の提出をした者から同条第八項に規定する申告書の提出があつたときは、その都度、各人別に、同条第十項に規定する事項を帳簿に記載し、又は記録し、かつ、当該帳簿を財務省令で定めるところにより保存しなければならない。
• A specified financial institution, etc. shall, when the contract for a bond transaction with a repurchase/resale agreement prescribed in Article 42-2, paragraph (1) of the Act has been concluded with a foreign financial institution, etc. which had submitted a written application for a tax exemption, or when a written application prescribed in paragraph (8) of said Article has been submitted by a person who had submitted said written application for a tax exemption, enter or record the matters prescribed in paragraph (10) of said Article in the books for each person each time, and preserve said books pursuant to the provisions of Ordinance of the Ministry of Finance.

• 外国法人は、第百三十八条（国内源泉所得）に規定する国内源泉所得を有するとき（外国法人である公益法人等又は人格のない社団等にあつては、当該国内源泉所得で収益事業から生ずるものを有するときに限る。）、法人課税信託の引受けを行うとき又は第百四十五条の三（外国法人に係る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ときは、この法律により、法人税を納める義務がある。
• A foreign corporation shall be liable to pay corporation tax pursuant to this Act when it has domestic source income prescribed in Article 138 (Domestic Source Income) (limited to the domestic source income from a profit-making business in the case of a corporation in the public interest, etc. or association or foundation without juridical personality, which is a foreign corporation), when it accepts the position of trustee of a trust subject to corporation taxation or when it performs retirement pension services, etc. prescribed in Article 145-3 (Calculation of the Amount of Retirement Pension Fund in the case of Foreign Corporations).

• 納税申告書を提出した者は、次の各号の一に該当する場合には、当該申告書に係る国税の法定申告期限から一年以内に限り、税務署長に対し、その申告に係る課税標準等又は税額等（当該課税標準等又は税額等に関し次条又は第二十六条（再更正）の規定による更正（以下この条において「更正」という。）があつた場合には、当該更正後の課税標準等又は税額等）につき更正をすべき旨の請求をすることができる。
• A person falling under any of the following items who has filed a tax return form may request that the district director of the tax office reassess the tax base, etc. or tax amount, etc. stated in said return form (if a reassessment of such tax base, etc. or tax amount, etc. has already been performed under the provisions of the following Article or Article 26 (Reassessment of Previous Reassessment), the previously reassessed tax base, etc. or tax amount, etc.) within one year from the statutory tax return due date for the national tax pertaining to said return form:

• 承認企業立地計画に従って企業立地を行う承認企業立地事業者であって、同意集積区域内において指定集積業種のうち次に掲げるものに属する事業のための施設又は設備を新設したものが、当該新設に伴い新たに取得し、又は製作し、若しくは建設した機械及び装置並びに建物及びその附属設備については、租税特別措置法（昭和三十二年法律第二十六号）で定めるところにより、課税の特例の適用があるものとする。
• Pursuant to the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), special provisions for taxation shall be applied to machines, equipment, buildings and equipment attached thereto which have been newly acquired, manufactured or constructed by an approved business operator establishing new business facilities who has established a new business facilities in accordance with the approved plan for establishing new business facilities and who has established, in an agreed cluster zone, new facilities or equipment to be used for designated cluster industries falling under those listed as follows:

• 法第六十六条の七第一項の規定の適用を受ける事業年度（以下この項において「適用事業年度」という。）終了の日までに当該課税対象年度の所得に対して課された外国法人税の額（第四項又は第三十九条の百十八第四項の規定により法第六十六条の七第一項又は第六十八条の九十一第一項の規定の適用を受けることを選択したものに限る。以下この項において同じ。）の合計額について前項の規定により計算した金額
• The amount calculated pursuant to the provisions of the preceding paragraph regarding the sum of the amount of foreign corporation taxes that were imposed on income for the relevant taxable business year by the final day of a business year subject to the provisions of Article 66-7, paragraph (1) of the Act (hereinafter referred to as the 'applicable business year' in this paragraph) (such amount of foreign corporation taxes shall be limited to those to which the provisions of Article 66-7, paragraph (1) or Article 68-91, paragraph (1) of the Act, pursuant to the provisions of paragraph (4) or Article 39-118, paragraph (4); hereinafter the same shall apply in this paragraph)

• 当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十六条の五第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額
• The amount obtained by deducting the amount of the guarantee charge, etc. related to taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 66-5, paragraph (4), item (iii) of the Act; hereinafter the same shall apply in this Article) that said domestic corporation pays for the relevant business year to said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of said item from the amount listed in (a) of said item

• 当該連結法人に係る外国関係会社（当該連結法人に係る特定外国子会社等（法第六十六条の六第一項に規定する特定外国子会社等を含む。）を除く。）でその受ける剰余金の配当等の額につきその本店所在地国において課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低い税の負担として財務省令で定める基準（第三十九条の百十九第二項において「軽課税基準」という。）以下のもの
• Affiliated foreign companies of a consolidated corporation (excluding the specified foreign subsidiary, etc. (including a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Act) of said consolidated corporation) whose tax burden imposed, in the state of the head office, on the amount of the dividend of surplus, etc. that it receives is not more than the tax-burden base specified by Ordinance of the Ministry of Finance as being extremely low, compared with that imposed on corporate income in Japan (referred to as the 'low tax-burden base' in Article 39-119, paragraph (2))

• 当該内国法人に係る外国関係会社（当該内国法人に係る特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。）を除く。）でその受ける剰余金の配当等の額につきその本店所在地国において課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低い税の負担として財務省令で定める基準（第三十九条の十九第二項において「軽課税基準」という。）以下のもの
• Affiliated foreign companies related to said domestic corporation (excluding a specified foreign subsidiary, etc. (including a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Act) related to said domestic corporation) whose tax burden imposed, in the state of the head office, on the amount of the dividend of surplus, etc. that it receives is not more than the tax-burden base specified by Ordinance of the Ministry of Finance as being extremely low, compared with that imposed on corporate income in Japan (referred to as the 'low tax-burden base' in Article 39-19, paragraph (2))

• 科学技術、経営管理その他の分野に関する専門的知識又は特別の技能を有する者の当該知識又は技能を活用して行なう役務の提供を主たる内容とする事業（機械設備の販売その他事業を行なう者の主たる業務に附随して行なわれる場合における当該事業及び法第百四十一条第二号（外国法人に係る法人税の課税標準）に規定する建設、すえ付け、組立てその他の作業の指揮監督の役務の提供を主たる内容とする事業を除く。）
• A business that is mainly intended to provide services carried out by persons who have expert knowledge or specialist skills in science and technology, business management or any other fields by utilizing the said knowledge or skills (excluding a business conducted in association with the principal operations of a person who engages in sales and other businesses concerning machinery and equipment, and a business that is mainly intended to provide services for directing and supervising construction, installation, assembly or any other work as prescribed in Article 141(ii) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act).

• 法第六十八条の九十一第一項の規定の適用を受ける連結事業年度（以下この項において「適用連結事業年度」という。）終了の日までに当該課税対象年度の所得に対して課された外国法人税の額（第四項又は第三十九条の十八第四項の規定により法第六十八条の九十一第一項又は第六十六条の七第一項の規定の適用を受けることを選択したものに限る。以下この項において同じ。）の合計額について前項の規定により計算した金額
• The amount calculated pursuant to the provisions of the preceding paragraph regarding the sum of the amount of foreign corporation taxes that were imposed on income for the relevant taxable business year by the final day of a consolidated business year subject to the provisions of Article 68-91, paragraph (1) of the Act (hereinafter referred to as the 'applicable consolidated business year' in this paragraph) (such amount of foreign corporation taxes shall be limited to those to which the provisions of Article 68-91, paragraph (1) or Article 66-7, paragraph (1) of the Act were chosen to apply, pursuant to the provisions of paragraph (4) or Article 39-18, paragraph (4); hereinafter the same shall apply in this paragraph)

• 当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十八条の八十九第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額
• The amount obtained by deducting the amount of the guarantee charge, etc. related to taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 68-89, paragraph (4), item (iii) of the Act; hereinafter the same shall apply in this Article) that said consolidated corporation pays for the relevant consolidated business year to said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of said item from the amount listed in (a) of said item

• 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。
• 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)))'.

• 前条第一項各号に掲げる連結法人が同項の規定の適用に係る特定外国子会社等の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める連結事業年度の連結所得の金額の計算上、益金の額に算入する。
• Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the individually taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order.

• 特殊関係株主等である連結法人が前条第一項の規定の適用に係る特定外国法人の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める連結事業年度の連結所得の金額の計算上、益金の額に算入する。
• Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the individually taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order.

• その本店所在地国以外の国又は地域に所在する法人から受ける配当等の額でその有する株式等（株式又は出資をいう。以下この節において同じ。）の数又は金額の当該法人の発行済株式又は出資（自己が有する自己の株式等を除く。）の総数又は総額（以下この節において「発行済株式等」という。）のうちに占める割合が当該本店所在地国の法令に定められた割合以上であることを要件として課税標準に含まれないこととされるもの
• The amount of a dividend, etc. to be received from a corporation located in a state or territory other than the state of the head office, which is not to be included in the foreign corporation tax base, on the condition that the ratio of the shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section) held by the affiliated foreign company out of the total number or total amount of said corporation's issued shares or capital contributions (excluding shares that said corporation holds in itself) (hereinafter referred to as the 'issued shares, etc.' in this Section) is not less than the ratio specified by the laws and regulations of said state of the head office
• The amount of a dividend, etc. received from a corporation located in a state or territory other than the state of the head office, which shall not be included in the foreign corporation tax base on condition that the ratio of the shares, etc. (meaning the shares or capital contributions; hereinafter the same shall apply in this Section) held by the affiliated foreign company out of the total number or total amount of said corporation's issued shares or capital contributions (excluding shares that said corporation holds in itself) (hereinafter referred to as the 'issued shares, etc.' in this Section) is not less than the ratio specified by said laws and regulations of the state of the head office
• The amount of a dividend, etc. to be received from a corporation located in a state or territory other than the state of the head office, which shall not be included in the foreign corporation tax base on condition that the ratio of the shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section) held by the foreign affiliated person out of the total number or total amount of said corporation's issued shares or capital contributions (excluding shares that said corporation holds in itself) (hereinafter referred to as the 'issued shares, etc.' in this Section) is not less than the ratio specified by said laws and regulations of the state of the head office

• 特殊関係株主等と特殊関係内国法人との間に第六十六条の九の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十六条の九の七第一項の規定により特殊関係株主等である内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。
• Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 66-9-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 66-9-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.

• 内国法人の前項各号に掲げる事実が生じた日を含む事業年度開始の日前十年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別課税済留保金額（第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）があるときは、前項の規定の適用については、その個別課税済留保金額は、当該連結事業年度の期間に対応する前十年以内の各事業年度の課税済留保金額とみなす。
• Where a domestic corporation has a consolidated business year that commenced within ten years before the first day of the business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, and has an individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1); hereinafter the same shall apply in this Article) for the said consolidated business year, with regard to the application of the provision of the preceding paragraph, such individually taxed amount of retained income shall be deemed to be a taxed amount of retained income for each business year within the preceding ten years which corresponds to the period of the said consolidated business year.

• 法第六条第四項の規定による非課税適用申告書（次項から第十七項までにおいて「非課税適用申告書」という。）の提出は、一般民間国外債の利子の支払を受ける都度、その利子の支払をする者（当該利子の支払が同条第四項に規定する支払の取扱者（以下この条において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由して同項に規定する税務署長に対してしなければならない。
• A written application for a tax exemption pursuant to the provisions of Article 6, paragraph (4) of the Act (referred to as a 'written application for a tax exemption' in the following paragraph to paragraph (17)) shall be submitted, on each occasion of receiving payment of interest from general foreign private bonds, to the district director of the tax office prescribed in Article 6, paragraph (4) of the Act, via the person who pays the interest (in the case where said interest is paid via a person in charge of handling payment as prescribed in paragraph (4) of said Article (hereinafter referred to as a 'person in charge of handling payment' in this Article), submission shall be made via said person in charge of handling payment and the person who pays the interest).

• 令第二百九十七条第一項（退職所得の選択課税による還付）に規定する財務省令で定める事項は、その年中に支払を受ける法第百七十一条（退職所得についての選択課税）に規定する退職手当等で法第二百十二条第一項（源泉徴収義務）の規定により所得税を徴収されたものの支払者ごとの内訳、その支払の日及び場所、その徴収された所得税の額並びにその支払者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地とする。
• Matters specified by Ordinance of the Ministry of Finance prescribed in Article 297, paragraph (1) (Refund Due to Taxation on Retirement Income at the Taxpayer's Election) of the Order shall be the breakdown by defrayer of the amount of retirement allowance, etc. prescribed in Article 171 (Taxation on Retirement Income at the Taxpayer's Election) of the Act to be received within the year, for which income tax has been collected pursuant to the provisions of Article 212, paragraph (1) (Withholding Liability) of the Act, the day and place of the payment, the amount of the collected income tax, the name of defrayers, and their domicile or residence or the location of the head office or principal office.

• 特定外国子会社等につきその課税対象年度の所得に対して課された外国法人税の額のうち、法第六十六条の七第一項の規定により当該特定外国子会社等に係る内国法人が納付する同項に規定する控除対象外国法人税の額（以下この条において「控除対象外国法人税の額」という。）とみなされる金額は、次の各号に掲げる外国法人税の区分に応じそれぞれその内国法人の当該各号に定める事業年度においてその内国法人が納付することとなるものとみなす。
• Out of the amount of foreign corporation taxes that were imposed on a specified foreign subsidiary, etc. on its income for a taxable business year, the amount deemed to be the amount of creditable foreign corporation taxes prescribed in Article 66-7, paragraph (1) of the Act that shall be paid by a domestic corporation related to said specified foreign subsidiary, etc., pursuant to the provisions of said paragraph, (hereinafter referred to as the 'amount of creditable foreign corporation taxes' in this Article) shall be deemed to be payable by the domestic corporation in a business year specified respectively in the following items for the category of foreign corporation taxes listed in the relevant items:

• 特殊関係株主等と特殊関係内国法人との間に第六十八条の九十三の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十八条の九十三の七第一項の規定により特殊関係株主等である連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。
• Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 68-93-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 68-93-7(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.

• 特殊関係株主等である内国法人の前項各号に掲げる事実が生じた日を含む事業年度開始の日前十年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別課税済留保金額（第六十八条の九十三の八第一項に規定する個別課税済留保金額をいう。以下この項において同じ。）があるときは、前項の規定の適用については、その個別課税済留保金額は、当該連結事業年度の期間に対応する前十年以内の各事業年度の課税済留保金額とみなす。
• Where a domestic corporation that is a specially-related shareholder, etc. has a consolidated business year that commenced within ten years before the first day of the business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, and has an individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-93-8(1); hereinafter the same shall apply in this paragraph) for the said consolidated business year, with regard to the application of the provision of the preceding paragraph, such individually taxed amount of retained income shall be deemed to be a taxed amount of retained income for each business year within the preceding ten years which corresponds to the period of the said consolidated business year.

• 特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合には、当該特定外国子会社等の当該課税対象年度の課税対象留保金額に相当する金額につき法第六十六条の六第一項の規定の適用を受ける内国法人は、その適用を受ける課税対象留保金額に係るそれぞれの外国法人税の額につき、法第六十六条の七第一項の規定の適用を受け、又は受けないことを選択することができる。
• Where a specified foreign subsidiary, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, a domestic corporation to which the provisions of Article 66-6, paragraph (1) of the Act are applied, regarding the amount equivalent to the taxable retained income for the relevant taxable business year of said specified foreign subsidiary, etc., shall choose whether or not it will seek the application of the provisions of Article 66-7, paragraph (1) of the Act regarding the amount of respective foreign corporation taxes on the taxable retained income subject to the provisions of Article 66-6, paragraph (1) of the Act.

• 連結法人の前項各号に掲げる事実が生じた日を含む連結事業年度開始の日前十年以内に開始した事業年度に連結事業年度に該当しないものがある場合において、その該当しない事業年度に係る課税済留保金額（第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。）があるときは、前項の規定の適用については、その課税済留保金額は、当該事業年度の期間に対応する前十年以内の各連結事業年度の個別課税済留保金額とみなす。
• Where a consolidated corporation has a business year that commenced within ten years before the first day of the consolidated business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, which is not included in a consolidated business year, and has a taxed amount of retained income (meaning a taxed amount of retained income prescribed in Article 66-8(1); hereinafter the same shall apply in this Article) for the said business year that is not included in a consolidated business year, with regard to the application of the provision of the preceding paragraph, such taxed amount of retained income shall be deemed to be an individually taxed amount of retained income for each consolidated business year within the preceding ten years which corresponds to the period of the said business year.

• 法人が当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた事実に基づいてする法人税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき法人税に係る更正決定　これらの更正決定に係る法人税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求申告書を提出した日）
• A reassessment or determination of corporation tax to be made based on the fact that a corporation has conducted a transaction with a foreign affiliated person related to the said corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of corporation tax to be made, upon the said reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19(1) of the Act on General Rules for National Taxes:　The statutory due date of tax return prescribed in Article 2(vii) of the said Act with regard to corporation tax pertaining to the relevant reassessment or determination (in the case of a reassessment based on a return of claim for a refund prescribed in Article 61(1) of the said Act: the day on which the said return of claim for a refund has been filed)

• 法第六十六条の九の八第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下第三項までにおいて「特定外国法人」という。）に係る控除未済課税済配当等の額（特定外国法人の各事業年度の適用対象留保金額につき第三十九条の二十の十第二項の規定により第三十九条の十六第二項から第四項までの規定の例により計算する場合の同条第三項第三号に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人とする。
• The affiliated foreign corporation prescribed in Article 66-9-8, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 66-9-8, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign corporation' through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-16, paragraph (3), item (iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-16, paragraphs (2) to (4), pursuant to the provisions of Article 39-20-10, paragraph (2)).

• 特定外国子会社等につきその課税対象年度の所得に対して課された外国法人税の額のうち、法第六十八条の九十一第一項の規定により当該特定外国子会社等に係る連結法人が納付する同項に規定する個別控除対象外国法人税の額（以下この条において「個別控除対象外国法人税の額」という。）とみなされる金額は、次の各号に掲げる外国法人税の区分に応じそれぞれその連結法人の当該各号に定める連結事業年度においてその連結法人が納付することとなるものとみなす。
• Out of the amount of foreign corporation taxes that were imposed on a specified foreign subsidiary, etc. on its income for a taxable business year, the amount deemed to be the amount of individually creditable foreign corporation taxes prescribed in Article 68-91, paragraph (1) of the Act that shall be paid by the consolidated corporation of said specified foreign subsidiary, etc., pursuant to the provisions of said paragraph, (hereinafter referred to as the 'amount of individually creditable foreign corporation taxes' in this Article) shall be deemed to be payable by the consolidated corporation in a consolidated business year specified respectively in the following items for the category of foreign corporation taxes listed in the relevant item:

• 連結法人が当該連結法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた事実に基づいてする法人税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき法人税に係る更正決定　これらの更正決定に係る法人税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求申告書を提出した日）
• A reassessment or determination of corporation tax to be made based on the fact that a consolidated corporation has conducted a transaction with a foreign affiliated person related to the said consolidated corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of corporation tax to be made, upon the said reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19(1) of the Act on General Rules for National Taxes:　The statutory due date of tax return prescribed in Article 2(vii) of the said Act with regard to corporation tax pertaining to the relevant reassessment or determination (in the case of a reassessment based on a return of claim for a refund prescribed in Article 61(1) of the said Act: the day on which the said return of claim for a refund has been filed)

• 適格分割型分割　当該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（適格分割型分割の日前十年以内に開始した各連結事業年度又は各事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分割型分割により当該連結法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額
• Qualified split-off-type company split:　Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each consolidated business year or each business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1)

• 適格分割型分割　当該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（適格分割型分割の日前十年以内に開始した各事業年度又は各連結事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分割型分割により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額
• Qualified split-off-type company split:　Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each business year or each consolidated business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1)

• しかし、日本では新たに植林をする場所がほとんどない上、むしろ森林所有者の管理放棄（特に人工林）や、相続税支払いのために売却・宅地転用 を余儀なくされる山林や農地の増加、さらに生産緑地地区農地課税の扱いが異なる自治体を施行したり、保安林維持予算の縮減・林野庁職員の大幅減員を行うなど政府与党の政策はむしろ逆行しているため、このままでは当初見込まれた吸収量を達する可能性が薄いと考えられており、達成できるかどうかは微妙な情勢である。
• However in Japan, there is little land for newly tree planting, and the mountain forests and farmlands increase, in which management has been abandoned by the forest owners (especially artificial forests) and/or disposition or diversion to building lots has been inevitably done in order to complete the inheritance tax payment; furthermore, the policies of the ruling party put a clock back, such as the enforcement of autonomous bodies where the taxations on productive green area farmlands are differently dealt with, the reduction of budget for keeping conservation forests, the large reduction of the staff in Forestry Agency and so on; therefore, it is considered to be difficult to achieve the absorption target initially expected.

• 特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合には、当該特定外国子会社等の当該課税対象年度の個別課税対象留保金額に相当する金額につき法第六十八条の九十第一項の規定の適用を受ける連結法人は、その適用を受ける個別課税対象留保金額に係るそれぞれの外国法人税の額につき、法第六十八条の九十一第一項の規定の適用を受け、又は受けないことを選択することができる。
• Where a specified foreign subsidiary, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, a consolidated corporation to which the provisions of Article 68-90, paragraph (1) of the Act are applied, regarding the amount equivalent to the individually taxable retained income for the relevant taxable business year of said specified foreign subsidiary, etc., shall choose whether or not it will seek the application of the provisions of Article 68-91, paragraph (1) of the Act regarding the amount of respective foreign corporation taxes on the individually taxable retained income subject to the provisions of Article 68-90, paragraph (1) of the Act.

• 法第六十八条の九十三の八第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下第三項までにおいて「特定外国法人」という。）に係る控除未済課税済配当等の額（特定外国法人の各事業年度の適用対象留保金額につき第三十九条の百二十の十第二項の規定により第三十九条の百十六第二項から第四項までの規定の例により計算する場合の同条第三項第三号に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人とする。
• The affiliated foreign corporation prescribed in Article 68-93-8, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 68-93-8, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign corporation' through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-116, paragraph (3), item (iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-116, paragraphs (2) to (4), pursuant to the provisions of Article 39-120-10, paragraph (2)).

• 申告納税方式による国税につき、その課税標準の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づいてする更正（前条第二項第一号又は第二号の規定に該当するものに限る。）又は当該更正に伴い当該国税に係る加算税についてする賦課決定　当該理由が生じた日から三年間
• With regard to national tax that is subject to the self-assessment system, any reassessment to be made on the grounds that the economic performance arising from an act that was null has been lost due to the nullity of said act but was included in the facts used as the basis for the calculation of the tax base, on the grounds that an act that was voidable but was included in said facts has been rescinded, or for other similar grounds specified by Cabinet Order (limited to a reassessment that falls under the provisions of paragraph (2), item (i) or item (ii) of the preceding Article), and any assessment or determination to be made with regard to an additional tax on such national tax at the time of such reassessment:　three years from the day on which the event constituting such reason occurred

• 特定振替機関等及び適格外国仲介業者は、振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者が当該特定振替機関等又は当該適格外国仲介業者から振替記載等を受けた振替国債又は振替地方債につき帳簿を備え、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項を記載し、又は記録しなければならない。
• A specified book-entry transfer institution, etc. and a qualified foreign intermediary shall keep books with regard to book-entry transfer national government bonds or book-entry transfer local government bonds for which a person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc. or the said qualified foreign intermediary, and shall state or record in such books, pursuant to the provision of a Cabinet Order, the day on which entries or records under the book-entry transfer system were made with regard to the said book-entry transfer national government bonds or book-entry transfer local government bonds, and any other matters specified by an Ordinance of the Ministry of Finance, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds.

• その内国法人が当該特定外国子会社等の当該課税対象年度の課税対象留保金額に相当する金額につき法第六十六条の六第一項の規定の適用を受ける事業年度（法第六十六条の七第二項の規定の適用がある場合には、その内国法人が当該特定外国子会社等の当該課税対象年度の個別課税対象留保金額に相当する金額につき法第六十八条の九十第一項の規定の適用を受けた連結事業年度）終了の日後に当該課税対象年度の所得に対して課された外国法人税　その課された日の属する事業年度
• The foreign corporation tax that was imposed on the domestic corporation on its income for the relevant taxable business year of said specified foreign subsidiary, etc. after the final day of the business year for which the provisions of Article 66-6, paragraph (1) of the Act are applied regarding the amount equivalent to the taxable retained income for the relevant taxable business year (where the provisions of Article 66-7, paragraph (2) of the Act are applied, after the final day of the consolidated business year for which the provisions of Article 68-90, paragraph (1) of the Act were applied regarding the amount equivalent to the individually taxable retained income for the relevant taxable business year):　Said business year involving the day on which the tax was imposed.

• 特殊関係株主等である連結法人の前項各号に掲げる事実が生じた日を含む連結事業年度開始の日前十年以内に開始した事業年度に連結事業年度に該当しないものがある場合において、その該当しない事業年度に係る課税済留保金額（第六十六条の九の八第一項に規定する課税済留保金額をいう。以下この項において同じ。）があるときは、前項の規定の適用については、その課税済留保金額は、当該事業年度の期間に対応する前十年以内の各連結事業年度の個別課税済留保金額とみなす。
• Where a consolidated corporation that is a specially-related shareholder, etc. has a business year that commenced within ten years before the first day of the consolidated business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, which is not included in a consolidated business year, and has a taxed amount of retained income (meaning a taxed amount of retained income prescribed in Article 66-9-8(1); hereinafter the same shall apply in this paragraph) for the said business year that is not included in a consolidated business year, with regard to the application of the provision of the preceding paragraph, such taxed amount of retained income shall be deemed to be an individually taxed amount of retained income for each consolidated business year within the preceding ten years which corresponds to the period of the said business year.

• その連結法人が当該特定外国子会社等の当該課税対象年度の個別課税対象留保金額に相当する金額につき法第六十八条の九十第一項の規定の適用を受ける連結事業年度（法第六十八条の九十一第二項の規定の適用がある場合には、その連結法人が当該特定外国子会社等の当該課税対象年度の課税対象留保金額に相当する金額につき法第六十六条の六第一項の規定の適用を受けた事業年度）終了の日後に当該課税対象年度の所得に対して課された外国法人税　その課された日の属する連結事業年度
• The foreign corporation tax that was imposed on the consolidated corporation on its income for the relevant taxable business year of said specified foreign subsidiary, etc. after the final day of the consolidated business year for which the provisions of Article 68-90, paragraph (1) of the Act are applied regarding the amount equivalent to the individually taxable retained income for the relevant taxable business year (where the provisions of Article 68-91, paragraph (2) of the Act are applied, after the final day of the business year for which the provisions of Article 66-6, paragraph (1) of the Act were applied regarding the amount equivalent to the taxable retained income for the relevant taxable business year):　Said consolidated business year involving the day on which the tax was imposed.

• 法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた株式交換（適格株式交換に該当しないものに限る。）により法第六十八条の三第三項に規定する政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人の株式に該当するときは、その交付を受けた株式の取得価額については、法人税法施行令第百十九条第一項第八号（法人税法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。
• Where a corporation has, as a result of a share exchange (limited to a share exchange that does not fall under the category of a qualified share exchange) implemented by a domestic corporation to which said corporation issued old shares (meaning shares that were held by said corporation), been provided with shares of a foreign corporation which has a relationship specified by Cabinet Order prescribed in Article 68-3, paragraph (3) of the Act, when the shares of said foreign corporation are shares of a specified foreign corporation with less tax burden, the provisions of Article 119, paragraph (1), item (viii) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares.

• 法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた株式交換（適格株式交換に該当しないものに限る。）により株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を保有する関係として政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人の株式に該当するときは、法人税法第六十一条の二第九項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。
• Where a corporation has, as a result of a share exchange (limited to a share exchange that does not fall under the category of qualified share exchange) implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship with the wholly owning parent corporation in a share exchange specified by a Cabinet Order as a relationship whereby the foreign corporation holds the whole of the issued shares, etc. of the said wholly owning parent corporation in a share exchange, if the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden, the provision of Article 61-2(9) of the Corporation Tax Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act) shall not apply.

• 科学技術、経営管理その他の分野に関する専門的知識又は特別の技能を有する者の当該知識又は技能を活用して行なう役務の提供を主たる内容とする事業（機械設備の販売その他事業を行なう者の主たる業務に附随して行なわれる場合における当該事業及び法第百六十四条第一項第二号（非居住者に対する課税の方法）又は法人税法第百四十一条第二号（外国法人に係る法人税の課税標準）に規定する建設、すえ付け、組立てその他の作業の指揮監督の役務の提供を主たる内容とする事業を除く。）
• A business that is mainly intended to provide services carried out by persons who have expert knowledge or specialist skills in science and technology, business management or other fields by utilizing the said knowledge or skills (excluding a business conducted in association with the principal operations of a person who engages in sales and other businesses concerning machinery and equipment, and a business that is mainly intended to provide services for directing and supervising construction, installation, assembly or any other work as prescribed in Article 164(1)(ii) (Method of Taxation on Nonresidents) of the Act or Article 141(ii) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Corporation Tax Act)

• 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（第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金をいう。以下この条において同じ。）の支払を国内において受けるとき又は当該信託財産に帰せられる外国法人課税所得（国内源泉所得のうち第百六十一条第一号の二から第七号まで又は第九号から第十二号までに掲げるものをいう。以下この条において同じ。）の支払を受けるとき。
• Where the nonresident 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 he/she accepts the position of trustee (meaning interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award listed in the items of Article 174 (Tax Base of Income Tax in the case of Domestic Corporations); hereinafter the same shall apply in this Article), or receives payment of taxable income of a foreign corporation attributed to the said trust property (meaning domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii); hereinafter the same shall apply in this Article).

• 法第六十六条の八第一項第三号に掲げる事実　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額
• An event listed in Article 66-8, paragraph (1), item (iii) of the Act:　The amount specified in said item (where said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary, etc., the remaining amount after deducting from said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to said other specified foreign subsidiary, etc. and the amount to be included in deductible expenses due to said event under the provisions of said paragraph or Article 68-92, paragraph (1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.

• 内国法人に対し国内において第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金（これらのうち第百七十六条第一項又は第二項（信託財産に係る利子等の課税の特例）の規定に該当するものを除く。）の支払をする者は、その支払の際、当該利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
• A person who pays a domestic corporation, in Japan, interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award listed in the items of Article 174 (Tax Base of Income Tax in the case of Domestic Corporations) (excluding those that fall under the provision of Article 176(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property)) shall, at the time of payment, collect income tax with respect to the said interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection.

• 税務署長は、第一項の規定により損金の額に算入されるべきこととなる金額又は課税済留保金額若しくは個別課税済留保金額その他財務省令で定める事項の全部又は一部につき前項の記載又は明細書の添付がない確定申告書等又は同項に規定する連結確定申告書の提出があつた場合においても、同項の記載又は明細書の添付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場合において、これらの明細書の提出があつたときは、その記載又は明細書の添付がなかつた金額につき第一項の規定を適用することができる。
• Even where a domestic corporation has filed a final return form, etc. or a consolidated final return form prescribed in paragraph (1) without the application or written statement attached thereto as set forth in the preceding paragraph regarding the whole or part of the necessary matters including [1] the amount to be included in the amount of deductible expense pursuant to the said paragraph, [2] the taxed amount of retained income or individually taxed amount of retained income and [3] any other matters specified by an Ordinance of the Ministry of Finance, the district director may, when he/she finds any unavoidable reason for the domestic corporation's failure to make a necessary application or attach a necessary written statement as set forth in the said paragraph, apply the provision of paragraph (1) to any amount for which the application or written statement has not been made or attached, only if such application and written statement are submitted.

• 税務署長は、第一項の規定により損金の額に算入されるべきこととなる金額又は個別課税済留保金額若しくは課税済留保金額その他財務省令で定める事項の全部又は一部につき前項の記載又は明細書の添付がない連結確定申告書等又は同項に規定する確定申告書の提出があつた場合においても、同項の記載又は明細書の添付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場合において、これらの明細書の提出があつたときは、その記載又は明細書の添付がなかつた金額につき第一項の規定を適用することができる。
• Even where a consolidated corporation has filed a consolidated final return form, etc. or a final return form prescribed in paragraph (1) without the application or written statement attached thereto as set forth in the preceding paragraph regarding the whole or part of the necessary matters including [1] the amount to be included in the amount of deductible expense pursuant to paragraph (1), [2] the individually taxed amount of retained income or taxed amount of retained income and [3] any other matters specified by an Ordinance of the Ministry of Finance, the district director may, when he/she finds any unavoidable reason for the consolidated corporation's failure to make a necessary application or attach a necessary written statement as set forth in the said paragraph, apply the provision of paragraph (1) to any amount for which the application or written statement has not been made or attached, only if such application and written statement are submitted.

• 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。
• 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).'

• 法第六十八条の九十二第一項第三号に掲げる事実　同号に定める金額（当該金額が当該連結法人に係る他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額
• An event listed in Article 68-92, paragraph (1), item (iii) of the Act:　The amount specified in said item (where said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary, etc. of the consolidated corporation, the remaining amount after deducting from said amount, the amount equivalent to the sum of the amount to be deducted for calculating the eligible retained income, individually taxable retained income or taxable retained income of said other specified foreign subsidiary, etc. and the amount to be included in deductible expenses due to an event under the provisions of said paragraph or Article 66-8, paragraph (1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.

• 前項の場合において、同項の規定により振替国債特例書類の提出をした特定振替機関等の営業所等の長は、当該提出をした日以後遅滞なく、当該振替国債特例書類の提出をした旨を同項の規定により振替国債非課税適用申告書を提出したものとみなされる非居住者又は外国法人（当該非居住者又は外国法人に係る振替地方債に係る確認又は短期国債等に係る確認を適格外国仲介業者の特定国外営業所等の長が行う場合にあつては、当該特定国外営業所等の長を経由して当該非居住者又は外国法人）に対し通知をしなければならない。
• In the case referred to in the preceding paragraph, the head of the business office, etc. of the specified book-entry transfer institution, etc. who has submitted a document on special measures for book-entry national bonds pursuant to the provisions of said paragraph shall, without delay after the date of the submission, give notice of the submission of the document on special measures for book-entry national bonds to the nonresident or foreign corporation that is deemed to have submitted a written application for a tax exemption on book-entry national bonds pursuant to the provisions of said paragraph (in the case where confirmation for book-entry municipal bonds or confirmation for short-term national bonds, etc. with regard to said nonresident or foreign corporation is provided by the head of a specified overseas business office, etc. of a qualified foreign intermediary, notice shall be given to said nonresident or foreign corporation via the head of said specified overseas business office, etc.).

• 当該各事業年度において納付する法人所得税（本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税（これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。）及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税（利子税を除く。）に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。）の額
• The amount of corporate income tax payable in the relevant business year (meaning taxes to be imposed based on the amount of the corporation's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141, paragraph (2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities in such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2, item (xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to said incidental taxes; hereinafter the same shall apply in this Section)

• 第百六十九条（課税標準）に規定する非居住者がその支払を受ける第百七十一条（退職所得についての選択課税）に規定する退職手当等につき次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受ける場合において、当該退職手当等につき同条の選択をするときは、その者は、当該退職手当等に係る所得税の還付を受けるため、その年の翌年一月一日（同日前に同条に規定する退職手当等の総額が確定した場合には、その確定した日）以後に、税務署長に対し、次に掲げる事項を記載した申告書を提出することができる。
• Where a nonresident prescribed in Article 169 (Tax Base) is subject to the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations), with respect to the retirement allowance, etc. prescribed in Article 171 (Taxation on Retirement Income at the Taxpayer' Option) to be received thereby, and opts for taxation under the said Article with respect to the said retirement allowance, etc., the nonresident may, in order to receive a refund of income tax pertaining to the said retirement allowance, etc., file a return form to the district director on or after January 1 of the year following the relevant year (in the case where the total amount of the retirement allowance, etc. prescribed in Article 171 has been determined before that date, the day on which the total amount has been determined), stating the following matters:

• 当該一般民間国外債の券面及びその発行に係る目論見書に、居住者又は内国法人が当該一般民間国外債の利子の支払を受ける場合（国内金融機関等については、前項において準用する第四項本文及び第六項の規定によりその者による非課税適用申告書の提出がある場合又は前項において準用する第七項の規定により当該一般民間国外債の利子の支払をする者による利子受領者確認書の提出がある場合を除く。）には、次のイ又はロに掲げる場合の区分に応じそれぞれイ又はロに定める金額に係る利子について所得税が課される旨の記載があること。
• In the certificates of the said general foreign-issued company bonds and the prospectus pertaining to the issue thereof, it is stated that where a resident or domestic corporation receives payment of interest on the said general foreign-issued company bonds (where a domestic financial institution, etc. receives payment, the case where it has submitted a written application for tax exemption pursuant to the provision of the main clause of paragraph (4) and the provision of paragraph (6) as applied mutatis mutandis pursuant to the preceding paragraph or where the person who pays interest on the said general foreign-issued company bonds has submitted an interest recipient confirmation document pursuant to the provision of paragraph (7) as applied mutatis mutandis pursuant to the preceding paragraph shall be excluded), income tax shall be imposed on any interest on the amount specified in (a) or (b) below for the category listed in (a) or (b) respectively:

• 法第六十八条の八十八第三項の規定の適用がある場合における法人税法施行令第百五十五条の十六の規定の適用については、同条中「第八十一条の六第一項又は第二項（連結法人の寄附金の損金不算入額の計算）」とあるのは「第八十一条の六第一項若しくは第二項（連結法人の寄附金の損金不算入額の計算）又は租税特別措置法第六十八条の八十八第三項（連結法人の国外関連者との取引に係る課税の特例）」と、同条第二号中「第八十一条の六第二項」とあるのは「第八十一条の六第二項又は租税特別措置法第六十八条の八十八第三項」とする。
• With respect to the application of Article 155-16 of the Order for Enforcement of the Corporation Tax Act where the provisions of Article 68-88, paragraph (3) of the Act shall apply, the term 'Article 81-6, paragraph (1) or paragraph (2) (Calculation of the Amount of Contributions Expended by Consolidated Corporations to be Excluded from Deductible Expenses) of the Act' in said Article shall be deemed to be replaced with 'Article 81-6, paragraph (1) or paragraph (2) (Calculation of the Amount of Contributions Expended by Consolidated Corporations to be Excluded from Deductible Expenses) of the Act or Article 68-88, paragraph (3) (Special Provisions on Taxation of the Transactions of Consolidated Corporations with Their Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation;' and the term 'Article 81-6, paragraph (2) of the Act' in item (ii) of said Article shall be deemed to be replaced with 'Article 81-6, paragraph (2) of the Act or Article 68-88, paragraph (3) of the Act on Special Measures Concerning Taxation.'

• 前条第一項各号に掲げる非居住者の当該各号に掲げる国内源泉所得について課する所得税（以下この節において「総合課税に係る所得税」という。）の課税標準及び所得税の額は、当該各号に掲げる国内源泉所得について、政令で定めるところにより、前編第一章から第四章まで（居住者に係る所得税の課税標準、税額等の計算）（第七十三条から第七十七条まで（医療費控除等）、第七十九条（障害者控除）、第八十一条から第八十五条まで（寡婦（寡夫）控除等）及び第九十五条（外国税額控除）を除く。）の規定に準じて計算した金額とする。
• The tax base and tax amount of income tax imposed on a nonresident listed in each item of paragraph (1) of the preceding Article with respect to domestic source income listed in the relevant item (hereinafter referred to as 'income tax in the case of comprehensive taxation' in this Section) shall be the amount calculated with respect to the domestic source income listed in the relevant item pursuant to the method specified by a Cabinet Order and in accordance with the provisions Part II, Chapter I to Chapter IV (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the case of Residents) (excluding Article 73 to Article 77 (Medical Expenses Deduction, etc.), Article 79 (Exemption for Persons with Disabilities), Article 81 to Article 85 (Exemption for Widows (Widowers), etc.), and Article 95 (Credit for Foreign Tax)).

• 第百六十九条（課税標準）に規定する非居住者が第百六十一条第八号イ又はハ（国内において行う勤務に基因する給与等）に掲げる給与又は報酬の支払を受ける場合において、当該給与又は報酬について次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受けないときは、その者は、次条の規定による申告書を提出することができる場合を除き、その年の翌年三月十五日（同日前に国内に居所を有しないこととなる場合には、その有しないこととなる日）までに、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。
• Where a nonresident prescribed in Article 169 (Tax Base) receives payment of pay or remuneration listed in Article 161(viii)(a) or (c) (Pay, etc. Arising from Work Carried out in Japan), and the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations) do not apply to the said pay or remuneration, the nonresident shall, except where he/she may file a return form pursuant to the provision of the next Article, file a return form to the district director no later than March 15 of the year following the relevant year (in the case where the nonresident ceases to have his/her residence in Japan before that date, no later than the day on which he/she ceases to have residence), stating the following matters:

• 前項の場合において、同項の規定により振替地方債特例書類の提出をした特定振替機関等の営業所等の長は、当該提出をした日以後遅滞なく、当該振替地方債特例書類の提出をした旨を同項の規定により振替地方債非課税適用申告書を提出したものとみなされる非居住者又は外国法人（当該非居住者又は外国法人に係る他の振替地方債に係る確認、利付振替国債に係る確認又は短期国債等に係る確認を適格外国仲介業者の特定国外営業所等の長が行う場合にあつては、当該特定国外営業所等の長を経由して当該非居住者又は外国法人）に対し通知をしなければならない。
• In the case referred to in the preceding paragraph, the head of the business office, etc. of the specified book-entry transfer institution, etc. that has submitted a document on special measures for book-entry municipal bonds pursuant to the provisions of said paragraph shall, without delay after the date of the submission, give notice of the submission of the document on special measures for book-entry municipal bonds, to the nonresident or foreign corporation that is deemed to have submitted a written application for a tax exemption on book-entry municipal bonds pursuant to the provisions of said paragraph (in the case where confirmation for other book-entry municipal bonds, confirmation for interest-bearing book-entry national bonds or confirmation for short-term national bonds, etc. with regard to said nonresident or foreign corporation has been provided by the head of a specified overseas business office, etc. of a qualified foreign intermediary, notice shall be given to said nonresident or foreign corporation via the head of said specified overseas business office, etc.).

• 法第六十六条の八第一項に規定する内国法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額
• Where an event listed in Article 66-8, paragraph (1), item (iii) of the Act has occurred with regard to an affiliated foreign company related to a domestic corporation prescribed in said paragraph:　The amount specified in said item (where said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary, etc., the remaining amount after deducting from said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to said other specified foreign subsidiary, etc. and the amount to be included in deductible expenses due to said event, under the provisions of said paragraph or Article 68-92, paragraph (1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.

• 法第六十八条の九十二第一項に規定する連結法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額
• Where an event listed in Article 68-92, paragraph (1), item (iii) of the Act has occurred with regard to an affiliated foreign company of a consolidated corporation prescribed in said paragraph:　The amount specified in said item (where said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary, etc., the remaining amount after deducting from said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, individually taxable retained income or taxable retained income pertaining to said other specified foreign subsidiary, etc. and the amount to be included in deductible expenses due to said event, under the provisions of said paragraph or Article 66-8, paragraph (1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.

• 当該特定外国子会社等が当該各事業年度において当該居住者に係る他の特定外国子会社等から受ける配当等の額が当該配当等の額に係る基準事業年度の出資対応配当可能金額を超える場合　当該他の特定外国子会社等の基準事業年度以前の各事業年度の出資対応配当可能金額をそれぞれ最も新しい事業年度のものから順次当該配当等の額に充てるものとして当該配当等の額を当該各事業年度の出資対応配当可能金額に応じそれぞれの事業年度ごとに区分した場合において、課税対象留保金額の生ずる事業年度の出資対応配当可能金額から充てるものとされた配当等の額の合計額
• Where the amount of a dividend, etc. that said specified foreign subsidiary, etc. receives from any other specified foreign subsidiary, etc. of said resident in the relevant business year exceeds the amount of a dividend payable corresponding to the capital contributions for the base business year pertaining to said amount of a dividend, etc.:　Where the amount of a dividend payable corresponding to the capital contributions for the relevant business year preceding the base business year of said other specified foreign subsidiary, etc. shall be appropriated to said amount of a dividend, etc. in reverse chronological order and said amount of a dividend, etc. has been categorized for the relevant business year in accordance with said amount of a dividend payable corresponding to the capital contributions for the relevant business year, the sum of the amount of a dividend, etc. to be appropriated with the amount of a dividend payable corresponding to the capital contributions for the business year during which the taxable retained income arises.

• 前項各号に規定する非課税法人等が当該割引債を所有していた期間に対応する部分の金額は、当該各号に規定する所得税の額又は残額に、当該割引債の発行の日（その日が明らかでないときは、当該割引債に係る最終発行日）から償還（買入消却を含む。以下この条において同じ。）の日までの期間の月数（当該割引債が法第四十一条の十二第九項に規定する短期公社債である場合には、日数。以下この項及び第五項第三号において同じ。）のうちに当該非課税法人等が当該割引債を所有していた期間のうちその償還の日までの期間の月数の占める割合を乗じて計算した金額とする。
• The amount corresponding to the period during which a non-taxable corporation, etc. held said discount bonds as prescribed in items of the preceding paragraph shall be the amount obtained by multiplying the amount of income tax or remaining amount prescribed in said items by the ratio of the number of months (where said discount bonds are short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act, the number of days; hereinafter the same shall apply in this paragraph and paragraph (5), item (iii)) up to the redemption date during which said non-taxable corporation, etc. held said discount bonds out of the number of months from the issue date (where the date is not clear, the final issue date for said discount bonds) to the redemption date (including a date for retirement by purchase; hereinafter the same shall apply in this Article) of said discount bonds.

• 次に掲げる資産の譲渡（租税特別措置法第三十七条の十第三項又は第四項（株式等に係る譲渡所得等の課税の特例）の規定によりその額及び価額の合計額が同条第一項に規定する株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同条第三項又は第四項各号に規定する事由に基づく同条第二項に規定する株式等についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅を含む。以下この項において同じ。）により生ずる所得は、法第百六十一条第一号に規定する国内にある資産の譲渡により生ずる所得とする。
• Income arising from the transfer of the following assets (including the transfer or extinguishment of rights corresponding to the amount of money and the value of assets other than money with regard to shares, etc. prescribed in Article 37-10(2) (Special Provisions for Taxation on Capital Gains, etc. from Shares, etc.) of the Act on Special Measures Concerning Taxation, which has resulted from the event prescribed in each item of paragraph (3) or paragraph (4) of the said Article that has been the cause of the delivery of the said money and the said assets other than money in the case where the sum of the amount and value thereof shall be deemed to be the amount of revenue pertaining to capital gains, etc. from shares, etc. prescribed in paragraph (1) of the said Article pursuant to the provision of paragraph (3) or paragraph (4) of the said Article; hereinafter the same shall apply in this paragraph) shall be treated as income arising from the transfer of assets located in Japan prescribed in Article 161(i) of the Act:

• 特定外国子法人　外国法人で、その現物出資の日を含む当該外国法人の事業年度開始の日前二年以内に開始した各事業年度のうち最も古い事業年度開始の日からその現物出資の日までの期間内のいずれかの時において、居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号において同じ。）、内国法人及び特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。）が、その発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を有するもののうち、特定軽課税外国法人に該当するものをいう。
• Specified foreign subsidiary corporation:　A foreign corporation in which, at any time during the period from the first day of the earliest business year that commenced within two years before the first day of the business year of the said foreign corporation that includes the date of the capital contribution in kind, until that date of the capital contribution in kind, residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations) hold shares that account for more than 50 percent of the total number or total amount of shares, etc. of the foreign corporation, and which falls under the category of specified foreign corporation with less tax burden

• 前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国法人又は外国関係法人から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deductions pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the 'remaining amount of dividend, etc. after deduction'), the said remaining amount of dividend, etc. after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.

• 法第六十六条の八第一項に規定する内国法人が当該内国法人に係る特定外国子会社等に係る同項に規定する課税済留保金額及び当該内国法人に係る法第六十六条の九の六第一項に規定する特定外国法人（当該特定外国子会社等と同一の外国法人に限る。）に係る法第六十六条の九の八第一項に規定する課税済留保金額を有する場合には、法第六十六条の八第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十六条の九の八第一項の規定により損金の額に算入される金額を控除した残額を基礎として前二項の規定により計算した金額を限度とする。
• In the case where a domestic corporation prescribed in Article 66-8, paragraph (1) of the Act holds the taxed amount of retained income prescribed in said paragraph that pertains to a specified foreign subsidiary, etc. related to said domestic corporation, and the taxed amount of retained income prescribed in Article 66-9-8, paragraph (1) of the Act that pertains to a specified foreign corporation prescribed in Article 66-9-6, paragraph (1) of the Act (limited to a foreign corporation that is the same as said specified foreign subsidiary, etc.) related to said domestic corporation, the amount calculated as specified by Cabinet Order prescribed in Article 66-8, paragraph (1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding two paragraphs based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 66-9-8, paragraph (1) of the Act from the amount specified in the items of Article 66-8, paragraph (1) of the Act.

• 日本国が締結した所得に対する租税に関する二重課税防止のための条約において国内源泉所得につき前条の規定と異なる定めがある場合には、その条約の適用を受ける者については、同条の規定にかかわらず、国内源泉所得は、その異なる定めがある限りにおいて、その条約に定めるところによる。この場合において、その条約が同条第二号から第十二号までの規定に代わつて国内源泉所得を定めているときは、この法律中これらの号に規定する事項に関する部分の適用については、その条約により国内源泉所得とされたものをもつてこれに対応するこれらの号に掲げる国内源泉所得とみなす。
• Where a convention for the avoidance of double taxation with respect to taxes on income that Japan has concluded contains provisions on domestic source income that are different from the provisions of the preceding Article, the domestic source income of a person who is subject to such convention shall, notwithstanding the said Article, be governed as specified in the convention to the extent of such different provisions. In this case, where the convention contains provisions on domestic source income that can replace the provisions of items (ii) to (xii) of the said Article, with regard to the application of the part of this Act that relates to the matters prescribed in these items, any income treated as domestic source income under the convention shall be deemed to be the corresponding domestic source income listed in the relevant item.

• 前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deduction pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the 'remaining amount of dividend, etc. after deduction'), the said remaining amount of dividend, etc after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.

• 日本国が締結した所得に対する租税に関する二重課税防止のための条約において国内源泉所得につき前条の規定と異なる定めがある場合には、その条約の適用を受ける法人については、同条の規定にかかわらず、国内源泉所得は、その異なる定めがある限りにおいて、その条約に定めるところによる。この場合において、その条約が同条第二号から第十一号までの規定に代わつて国内源泉所得を定めているときは、この法律中これらの号に規定する事項に関する部分の適用については、その条約により国内源泉所得とされたものをもつてこれに対応するこれらの号に掲げる国内源泉所得とみなす。
• Where a convention for the avoidance of double taxation with respect to taxes on income that Japan has concluded contains provisions on domestic source income that are different from the provisions of the preceding Article, the domestic source income of a corporation that is subject to such convention shall, notwithstanding the said Article, be governed by the convention to the extent of such different provisions. In this case, where the convention contains provisions on domestic source income that can replace the provisions of items (ii) to (xi) of the said Article, with regard to the application of the part of this Act that relates to the matters prescribed in these items, any income treated as domestic source income under the convention shall be deemed to be the corresponding domestic source income listed in the relevant item.

• 第三項に定めるもののほか、非課税適用申告書に記載された事項の確認のための手続その他の非課税適用申告書の提出に関する事項、利子受領者情報の通知並びにその通知に係る情報の保存及び管理に関する事項、利子受領者情報の通知があつた場合において当該利子受領者情報に変更がないときにおけるその通知の省略の特例、利子受領者確認書の提出に関する事項、一般民間国外債の利子につき第二項の規定により所得税を徴収された者が確定申告書の提出をする場合に添付すべき書類に関する事項その他第一項、第二項及び第四項から前項までの規定の適用に関し必要な事項は、政令で定める。
• In addition to what is specified in paragraph (3), the procedure for confirmation of the matters stated in a written application for tax exemption and any other matters concerning the submission of a written application for tax exemption, matters concerning a notice of the interest recipient information as well as preservation and management of such information provided in the notice, special provisions for omitting a notice in the case where there is no change in the interest recipient information provided in the previous notice, matters concerning the submission of an interest recipient confirmation document, matters concerning documents to be attached to a final return form which is filed by a person who has been subject to the collection of income tax pursuant to the provision of paragraph (2) with respect to interest on general foreign-issued company bonds, and other necessary matters concerning the application of the provisions of paragraph (1), paragraph (2), and paragraph (4) to the preceding paragraph shall be specified by a Cabinet Order.

• 法第六十六条の九の八第一項に規定する特殊関係株主等である内国法人が当該内国法人に係る特定外国法人に係る同項に規定する課税済留保金額及び当該内国法人に係る法第六十六条の六第一項に規定する特定外国子会社等（当該特定外国法人と同一の外国法人に限る。）に係る法第六十六条の八第一項に規定する課税済留保金額を有する場合には、法第六十六条の九の八第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十六条の八第一項の規定により損金の額に算入される金額を控除した残額を基礎として前項の規定により計算した金額を限度とする。
• In the case where a domestic corporation, which is a specially-related shareholder, etc. prescribed in Article 66-9-8, paragraph (1) of the Act, holds the taxed amount of retained income prescribed in said paragraph that pertains to a specified foreign corporation related to said domestic corporation and the taxed amount of retained income prescribed in Article 66-8, paragraph (1) of the Act that pertains to a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Act (limited to a foreign corporation that is the same as said specified foreign corporation) related to said domestic corporation, the amount calculated as specified by Cabinet Order prescribed in Article 66-9-8, paragraph (1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding paragraph based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 66-8, paragraph (1) of the Act from the amount specified in the items of Article 66-9-8, paragraph (1) of the Act.

• 外国金融機関等（法第四十二条の二第四項第一号に規定する外国金融機関等をいう。以下この条において同じ。）のうち同号イに掲げる外国法人が法第四十二条の二第二項各号に掲げる外国法人に該当するかどうかの判定は、当該外国金融機関等が非課税適用申告書（同条第五項に規定する非課税適用申告書をいう。以下この条において同じ。）の提出をしようとする日及び当該非課税適用申告書の提出後特定利子（法第四十二条の二第一項に規定する特定利子をいう。以下この条において同じ。）の支払を受けるべき日の前日の属する事業年度の直前の事業年度終了の時の現況により行うものとする。
• Whether or not a foreign corporation listed in Article 42-2, paragraph (4), item (i), (a) of the Act out of foreign financial institutions, etc. (meaning foreign financial institutions, etc. prescribed in said item; hereinafter the same shall apply in this Article) falls under the category of a foreign corporation listed in the items of Article 42-2, paragraph (2) of the Act shall be determined according to its status at the end of the business year immediately prior to the business year including the day on which said foreign financial institution, etc. intends to submit a written application for a tax exemption (meaning a written application for a tax exemption as prescribed in Article 42-2, paragraph (5) of the Act; hereinafter the same shall apply in this Article) and the day preceding the day on which said foreign financial institution, etc. is to receive payment of specified interest (meaning specified interest prescribed in Article 42-2, paragraph (1) of the Act; hereinafter the same shall apply in this Article) after submitting said written application for a tax exemption.

• 第一項第一号又は第二号の場合において、振替国債非課税適用申告書若しくは振替国債所有期間明細書が同項第一号イに規定する税務署長に提出されたとき又は振替地方債非課税適用申告書若しくは振替地方債所有期間明細書が同項第二号イに規定する税務署長に提出されたときは、当該振替国債非課税適用申告書若しくは振替国債所有期間明細書又は当該振替地方債非課税適用申告書若しくは振替地方債所有期間明細書の提出をした者からその提出の際に経由すべき特定振替機関等の営業所等又は適格外国仲介業者の特定国外営業所等が受け取つた時にこれらの税務署長に提出があつたものとみなす。
• In the case referred to in paragraph (1)(i) or (ii), where a written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds has been submitted to the district director prescribed in item (i)(a) of the said paragraph or a written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds has been submitted to the district director prescribed in item (ii)(a) of the said paragraph, it shall be deemed that the submission to the relevant district director has been made when the business office, etc. of the specified book-entry transfer institution, etc. or the specified overseas business office, etc. of the qualified foreign intermediary, via which submission should be made, has received the said written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds or the said written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds, from the person who submitted the relevant document.

• 振替国債非課税適用申告書を提出した者が適格外国仲介業者から振替国債の振替記載等を受けたとき又は適格外国仲介業者に対し振替国債異動申告書を提出したときは、当該適格外国仲介業者は、当該振替国債非課税適用申告書を提出した者の各人別（当該振替国債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別）に、法第五条の二第十四項に規定する事項を当該振替国債に係る当該適格外国仲介業者の同項に規定する特定振替機関等に通知しなければならない。
• When a person who has submitted a written application for a tax exemption on book-entry national bonds has made entries or records under the book-entry transfer system regarding book-entry national bonds through a qualified foreign intermediary, or submitted a written application for a change to the book-entry national bonds to a qualified foreign intermediary, said qualified foreign intermediary shall, for each person who has submitted said written application for a tax exemption on book-entry national bonds (in the case where the person who has submitted said written application for a tax exemption on book-entry national bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted said written application for a tax exemption on book-entry national bonds and for each qualified foreign securities investment trust accepted thereby), notify the matters prescribed in Article 5-2, paragraph (14) of the Act to the specified book-entry transfer institution, etc. prescribed in said paragraph of said qualified foreign intermediary pertaining to said book-entry national bonds.

• 当該特定外国子会社等が当該各事業年度において当該内国法人に係る他の特定外国子会社等から受ける配当等の額が当該配当等の額に係る基準事業年度の出資対応配当可能金額を超える場合　当該他の特定外国子会社等の基準事業年度以前の各事業年度の出資対応配当可能金額をそれぞれ最も新しい事業年度のものから順次当該配当等の額に充てるものとして当該配当等の額を当該各事業年度の出資対応配当可能金額に応じそれぞれの事業年度ごとに区分した場合において、課税対象留保金額又は個別課税対象留保金額の生ずる事業年度の出資対応配当可能金額から充てるものとされた配当等の額の合計額
• Where the amount of a dividend, etc. that said specified foreign subsidiary, etc. receives from any other specified foreign subsidiary, etc. related to said domestic corporation in the relevant business year exceeds the amount of a dividend payable corresponding to the capital contributions for the base business year pertaining to said amount of dividend, etc.:　Where the amount of a dividend payable corresponding to the capital contributions for the relevant business year preceding the base business year of said other specified foreign subsidiary, etc. shall be appropriated to said amount of dividend, etc. in reverse chronological order and said amount of dividend, etc. has been categorized for the relevant business year in accordance with said amount of dividend payable corresponding to the capital contributions for the relevant business year, the sum of the amount of a dividend, etc. to be appropriated with the amount of a dividend payable corresponding to the capital contributions for the business year during which the taxable retained income or individually taxable retained income arises.

• 当該特定外国子会社等が当該各事業年度において当該連結法人に係る他の特定外国子会社等から受ける配当等の額が当該配当等の額に係る基準事業年度の出資対応配当可能金額を超える場合　当該他の特定外国子会社等の基準事業年度以前の各事業年度の出資対応配当可能金額をそれぞれ最も新しい事業年度のものから順次当該配当等の額に充てるものとして当該配当等の額を当該各事業年度の出資対応配当可能金額に応じそれぞれの事業年度ごとに区分した場合において、個別課税対象留保金額又は課税対象留保金額の生ずる事業年度の出資対応配当可能金額から充てるものとされた配当等の額の合計額
• Where the amount of a dividend, etc. that the specified foreign subsidiary, etc. receives from any other of its consolidated corporation's specified foreign subsidiaries, etc. in the relevant business year exceeds the amount of a dividend payable corresponding to the capital contributions for the base business year pertaining to said amount of a dividend, etc.:　Where the amount of a dividend payable corresponding to the capital contributions for the relevant business year preceding the base business year of said other specified foreign subsidiary, etc. is to be appropriated to said amount of a dividend, etc. in reverse chronological order and said amount of a dividend, etc. has been categorized for the relevant business year in accordance with said amount of a dividend payable corresponding to the capital contributions for the relevant business year, the sum of the amount of a dividend, etc. to be appropriated with the amount of a dividend payable corresponding to the capital contributions for the business year during which the individually taxable retained income or taxable retained income arises.

• 偽りその他不正の行為によりその全部若しくは一部の税額を免れ、若しくはその全部若しくは一部の税額の還付を受けた国税（当該国税に係る加算税及び過怠税を含む。）についての更正決定等又は偽りその他不正の行為により当該課税期間において生じた純損失等の金額が過大にあるものとする納税申告書を提出していた場合における当該申告書に記載された当該純損失等の金額（当該金額に関し更正があつた場合には、当該更正後の金額）についての更正は、前各項の規定にかかわらず、次の各号に掲げる更正決定等の区分に応じ、当該各号に定める期限又は日から七年を経過する日まで、することができる。
• Notwithstanding the provisions of the preceding paragraphs, a reassessment or determination, etc. of a national tax (including any additional tax and delinquent tax for default on a stamp tax related to the national tax) for which the taxpayer has evaded payment in whole or in part or has received a refund in whole or in part through deception or other wrongful means, and a reassessment of the amount of net loss, etc. stated in a tax return form in which the taxpayer has reported an overstatement of the amount of net loss, etc. that arose during the taxable period concerned through deception or other wrongful means (or if a reassessment has been made of said amount, the reassessed amount) may be made until seven years have elapsed from the due date or the day specified in the following items for the types of reassessment or determination, etc. listed respectively in said items:

• 外国法人に対して課する所得税の課税標準は、その外国法人が支払を受けるべき第百六十一条第一号の二から第七号まで及び第九号から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号　（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三　から第七号　まで及び第九号　から第十二号　までに掲げるものに限るものとし、政令で定めるものを除く。）の金額（第百六十九条第一号、第二号、第四号及び第五号（分離課税に係る所得税の課税標準）に掲げる国内源泉所得については、これらの規定に定める金額）とする。
• The tax base of income tax imposed on a foreign corporation shall be the amount of domestic source income listed in Article 161(i)-2 to (vii) and (ix) to (xii) (Domestic Source Income) to be received by the foreign corporation (in the case where the foreign corporation is one listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan), the tax base shall be limited to the amount of domestic source income listed in Article 161(i)-3 to (vii) and (ix) to (xii), and excluding that specified by a Cabinet Order) (in the case of domestic source income listed in Article 169(i), (ii), (iv) and (v) (Tax Base of Income Tax in the case of Separa.e Taxation), the amount specified in these provisions).

• 法第六十八条の九十二第一項に規定する連結法人が当該連結法人に係る特定外国子会社等に係る同項に規定する個別課税済留保金額及び当該連結法人に係る法第六十八条の九十三の六第一項に規定する特定外国法人（当該特定外国子会社等と同一の外国法人に限る。）に係る法第六十八条の九十三の八第一項に規定する個別課税済留保金額を有する場合には、法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十八条の九十三の八第一項の規定により損金の額に算入される金額を控除した残額を基礎として前二項の規定により計算した金額を限度とする。
• In the case where a consolidated corporation prescribed in Article 68-92, paragraph (1) of the Act holds the individually taxed amount of retained income prescribed in said paragraph that pertains to its specified foreign subsidiary, etc., and the individually taxed amount of retained income prescribed in Article 68-93-8, paragraph (1) of the Act that pertains to its specified foreign corporation prescribed in Article 68-93-6, paragraph (1) of the Act (limited to a foreign corporation that is the same as said specified foreign subsidiary, etc.), the amount calculated as specified by Cabinet Order prescribed in Article 68-92, paragraph (1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding two paragraphs based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 68-93-8, paragraph (1) of the Act from the amount specified in the items of Article 68-92, paragraph (1) of the Act.

• 法人が受ける特定目的信託の利益の分配の額に係る法人税法第二十三条及び第九十三条の規定の適用については、同法第二十三条第一項中「掲げるもの」とあるのは「掲げるもの及び第二条第二十九号の二ホ（定義）に掲げる特定目的信託の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）に規定する利益の分配の額」と、同法第九十三条第二項第二号中「該当するもの」とあるのは「該当するもの及び第二条第二十九号の二ホ（定義）に掲げる特定目的信託の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）に規定する利益の分配の額」とする。
• With regard to the application of the provisions of Article 23 and Article 93 of the Corporation Tax Act to the amount of distribution of profit from a special purpose trust to be received by a corporation, the phrase 'amount listed in item (i)' in Article 23(1) of the said Act shall be deemed to be replaced with 'amount listed in item (i)... and the amount of distribution of profit prescribed in Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) from the special purpose trust listed in Article 2(xxix)-2(e) (Definitions)', and the phrase 'amount listed in item (iii) of the said Article' in Article 93(2)(ii) of the said Act shall be deemed to be replaced with 'amount listed in item (iii) of the said Article and the amount of distribution of profit prescribed in Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) from the special purpose trust listed in Article 2(xxix)-2(e) (Definitions)'.

• 法人が旧株（当該法人が有していた株式（出資を含む。以下この条において同じ。）をいう。）を発行した内国法人の合併（適格合併に該当しないものに限る。）により法第六十八条の三第一項に規定する政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人（法第六十八条の二の三第五項第一号に規定する特定軽課税外国法人をいう。第四項において同じ。）の株式に該当するときは、その交付を受けた株式の取得価額については、法人税法施行令第百十九条第一項第五号（法人税法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。
• Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of a qualified merger) of a domestic corporation to which said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by said corporation), been provided with shares of a foreign corporation which has a relationship specified by Cabinet Order prescribed in Article 68-3, paragraph (1) of the Act, when the shares of said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in Article 68-2-3, paragraph (5), item (i) of the Act; hereinafter the same shall apply in paragraph (4)), the provisions of Article 119, paragraph (1), item (v) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares.

• 法第六十八条の九十三の八第一項に規定する特殊関係株主等である連結法人が当該連結法人に係る特定外国法人に係る同項に規定する個別課税済留保金額及び当該連結法人に係る法第六十八条の九十第一項に規定する特定外国子会社等（当該特定外国法人と同一の外国法人に限る。）に係る法第六十八条の九十二第一項に規定する個別課税済留保金額を有する場合には、法第六十八条の九十三の八第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十八条の九十二第一項の規定により損金の額に算入される金額を控除した残額を基礎として前項の規定により計算した金額を限度とする。
• In the case where a consolidated corporation, which is a specially-related shareholder, etc. prescribed in Article 68-93-8, paragraph (1) of the Act, holds the individually taxed amount of retained income prescribed in said paragraph that pertains to the specified foreign corporation of said consolidated corporation, and the individually taxed amount of retained income prescribed in Article 68-92, paragraph (1) of the Act that pertains to a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Act (limited to a foreign corporation that is the same as said specified foreign corporation) that is the specified foreign subsidiary, etc. of said consolidated corporation, the amount calculated as specified by Cabinet Order prescribed in Article 68-93-8, paragraph (1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding paragraph based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 68-92, paragraph (1) of the Act from the amount specified in the items of Article 68-93-8, paragraph (1) of the Act.

• 破産管財人が、売却によってその相手方から取得することができる金銭（売買契約の締結及び履行のために要する費用のうち破産財団から現に支出し又は将来支出すべき実費の額並びに当該財産の譲渡に課されるべき消費税額等（当該消費税額及びこれを課税標準として課されるべき地方消費税額をいう。以下この節において同じ。）に相当する額であって、当該売買契約において相手方の負担とされるものに相当する金銭を除く。以下この節において「売得金」という。）の一部を破産財団に組み入れようとする場合　売得金の額から破産財団に組み入れようとする金銭（以下この節において「組入金」という。）の額を控除した額
• Where the bankruptcy trustee intends to transfer part of the amount of money that can be obtained from the counter party through the sale (excluding the amount of money consisting of the amount of actual costs already paid or to be paid in the future from the bankruptcy estate for concluding and performing the sales contract and the amounts of consumption tax, etc. to be imposed on the transfer of the property (meaning the amount of consumption tax and the amount of local consumption tax to be imposed based on the former amount as a tax base; hereinafter the same shall apply in this Section), which shall be borne by the counter party under the sales contract; hereinafter referred to as 'proceeds' in this Section) into the bankruptcy estate:　The amount obtained by deducting the amount of money to be deducted from the proceeds and added to the estate (hereinafter referred to as the 'money deducted from the proceeds and added to the estate' in this Section) from the amount of proceeds

• 法第四十条の十一第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下この項及び次項において「特定外国法人」という。）に係る控除未済課税済配当等の額（次項の規定により特殊関係株主等である居住者に係る特定外国法人又は当該居住者に係る外国関係法人につき同条第一項各号に掲げる事実が生じた場合における同項各号に定める金額につき第二十五条の二十三第二項から第四項までの規定の例により計算するときの同項に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人（法第四十条の十一第一項の居住者に係る特定外国法人に該当するものを除く。）とする。
• The affiliated foreign corporation prescribed in Article 40-11, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign corporations which hold the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 40-11, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign corporation' in this paragraph and the following paragraph) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 25-23, paragraphs (2) to (4) obtained by calculating the amount prescribed in items of Article 40-11, paragraph (1) of the Act, pursuant to the provisions of Article 25-23, paragraphs (2) to (4), where an event listed in the items of Article 40-11, paragraph (1) of the Act has occurred with regard to the specified foreign corporation of a resident who is a specially-related shareholder, etc. or an affiliated foreign corporation of said resident, pursuant to the provisions of the following paragraph) (such affiliated foreign corporation shall exclude those falling under the category of the specified foreign corporation of a resident set forth in Article 40-11, paragraph (1) of the Act).

• 法第四十二条の二第一項の規定の適用を受けようとする外国金融機関等は、特定金融機関等から最初に特定利子の支払を受けようとする際、非課税適用申告書を、当該特定利子の支払事務を取り扱う当該特定金融機関等の事務所、事業所その他これらに準ずるもの（以下この項及び第十項において「事務所等」という。）を通じて（当該特定利子の支払事務が当該特定金融機関等が有する二以上の事務所等により取り扱われる場合には、当該二以上の事務所等のそれぞれにより最初に取り扱われる際、それぞれの事務所等を通じて）当該特定利子の支払を受けるべき日の前日までに同条第五項に規定する税務署長に提出しなければならない。
• A foreign financial institution, etc. which seeks the application of the provisions of Article 42-2, paragraph (1) of the Act shall, when it intends to receive payment of specified interest from a specified financial institution, etc. for the first time, submit a written application for a tax exemption to the district director prescribed in Article 42-2, paragraph (5) of the Act, via an office, business office, or any other establishment equivalent thereto (hereinafter referred to as 'offices, etc.' in this paragraph and paragraph (10)) of said specified financial institution, etc. in charge of handling payment of said specified interest (where payment of said specified interest is handled at two or more offices, etc. held by said specified financial institution, etc., via respective offices at the time when payment is handled for the first time respectively) by the day preceding the day on which said foreign financial institution, etc. is to receive said specified interest.

• 法人が受ける特定投資信託（第一項第一号ロ及びハに掲げる要件を満たすものに限る。）の収益の分配の額に係る法人税法第二十三条及び第九十三条の規定の適用については、同法第二十三条第一項中「掲げるもの」とあるのは「掲げるもの及び租税特別措置法第六十八条の三の三第五項（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の同条第一項に規定する収益の分配の額」と、同法第九十三条第二項第二号中「該当するもの」とあるのは「該当するもの及び租税特別措置法第六十八条の三の三第五項（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の同条第一項に規定する収益の分配の額」とする。
• With regard to the application of the provisions of Article 23 and Article 93 of the Corporation Tax Act to the amount of distribution of profit from a special investment trust (limited to a special investment trust that satisfies the requirements listed in paragraph (1)(i)(b) and (c)) to be received by a corporation, the phrase 'amount listed in item (i)' in Article 23(1) of the said Act shall be deemed to be replaced with 'amount listed in item (i)... and the amount of distribution of profit 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) from the special investment trust prescribed in paragraph (5) of the said Article', and the phrase 'amount listed in item (iii) of the said Article' in Article 93(2)(ii) of the said Act shall be deemed to be replaced with 'amount listed in item (iii) of the said Article and the amount of distribution of profit 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) from the special investment trust prescribed in paragraph (5) of the said Article'.

• 第七条第一項第五号（外国法人の課税所得の範囲）及び前二条の規定は、次の各号に掲げる法人で政令で定める要件を備えているもののうち当該各号に定める国内源泉所得の支払を受けるものが、政令で定めるところにより、当該支払を受けるものが当該要件を備えていること及びその支払を受けることとなる国内源泉所得が当該各号に定める国内源泉所得に該当することにつきその法人税の納税地の所轄税務署長（以下この条において「所轄税務署長」という。）の証明書の交付を受け、その証明書を当該国内源泉所得の支払をする者に提示した場合には、その証明書が効力を有している間に支払を受ける当該国内源泉所得については、適用しない。
• Where a corporation specified in each of the following items that satisfies the requirements specified by a Cabinet Order, and which receives payment of domestic source income specified in the relevant item has obtained, pursuant to the provision of a Cabinet Order, a certificate issued by the competent district director having jurisdiction over the place for tax payment concerning corporation tax (hereinafter referred to as the 'competent district director' in this Article), certifying that the corporation which receives the said payment satisfies the said requirements and that the domestic source income to be received falls under the category of domestic source income specified in the relevant item, and the corporation has presented the certificate to the person who pays the domestic source income, the provisions of Article 7(1)(v) (Scope of Taxable Income of Foreign Corporations) and the preceding two Articles shall not apply to the said domestic source income to be received while the certificate remains valid:

• 法第四十条の四第一項又は法第四十条の五第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用については、法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額は同令第二百二十二条第三項に規定する国内源泉所得に含まれるものとし、法第四十条の五第一項又は第二項の規定の適用を受ける特定外国子会社等又は外国関係会社から受ける同条第一項に規定する配当等の額に係る配当所得の金額はこれらの規定を適用しないで計算した当該配当所得の金額によるものとする。
• With respect to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act when calculating the maximum amount of deduction prescribed in Article 95, paragraph (1) of the Income Tax Act for a resident subject to the provisions of Article 40-4, paragraph (1) of the Act or Article 40-5, paragraph (1) or paragraph (2) of the Act, the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4, paragraph (1) of the Act shall be included in the domestic source income prescribed in Article 222, paragraph (3) of said Order, and the amount of dividend income from a dividend, etc. prescribed in Article 40-5, paragraph (1) to be received from a specified foreign subsidiary, etc. or an affiliated foreign company subject to the provisions of Article 40-5, paragraph (1) or paragraph (2) of the Act shall be the amount of said dividend income calculated without applying these provisions.

• 課税対象所得　第二条第一項第一号の二に規定する居住者にあつては各年分の各種所得（所得税法第二条第一項第二十一号に規定する各種所得をいう。）をいい、内国法人にあつては各事業年度の所得（法人税法第百二条第一項の規定による申告書を提出すべき法人の清算中の各事業年度の所得を含む。）若しくは各連結事業年度の連結所得又は清算所得をいい、非居住者又は外国法人にあつては所得税法第百六十四条第一項第一号から第三号までに掲げる非居住者又は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のいずれに該当するかに応じ当該非居住者又は外国法人のこれらの規定に定める国内源泉所得のうち政令で定めるものをいう。
• Taxable income:　[In the case of a resident prescribed in Article 2(1)(i)-2] each type of income (meaning each type of income prescribed in Article 2(1)(xxi) of the Income Tax Act) for each year; [in the case of a domestic corporation] income for each business year (including the income of a corporation, which should file a return pursuant to the provision of Article 102(1) of the Corporation Tax Act, for each business year when liquidation is in progress) or consolidated income for each consolidated business year, or liquidation income; [in the case of a nonresident or foreign corporation] domestic source income specified in the relevant provision for the category of nonresident listed in Article 164(1)(i) to (iii) of the Income Tax Act corresponding to the said nonresident or the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign corporation, which is specified by a Cabinet Order

• 内国法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該内国法人の当該適格合併等の日を含む事業年度以後の各事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該内国法人の前十年以内の各事業年度の課税済留保金額とみなす。
• Where a domestic corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a 'qualified merger, etc.'), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the 'number of shares, etc. held through direct and/or indirect ownership') by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the business year that includes the date of the said qualified merger, etc. and each subsequent business year of the said domestic corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the taxed amount of retained income of the said domestic corporation for each business year within the preceding ten years:

• 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。
• 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.'

• 法人が旧株（当該法人が有していた株式（出資を含む。以下この条において同じ。）をいう。）を発行した内国法人の合併（適格合併に該当しないものに限る。）により合併法人との間に当該合併法人の発行済株式又は出資（自己が有する自己の株式を除く。第三項において「発行済株式等」という。）の全部を保有する関係として政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人（前条第五項第一号に規定する特定軽課税外国法人をいう。以下この条において同じ。）の株式に該当するときは、法人税法第六十一条の二第二項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。
• Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of qualified merger) of a domestic corporation to which the said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship with the merging corporation specified by a Cabinet Order as a relationship whereby the foreign corporation holds the whole of the issued shares of or capital contributions to the said merging corporation (excluding the shares held by the merging corporation; referred to in paragraph (3) as 'issued shares, etc.'), if the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in paragraph (5)(i) of the preceding Article; hereinafter the same shall apply in this Article), the provision of Article 61-2(2) of the Corporation Tax Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act) shall not apply.

• 内国法人が各連結事業年度において当該内国法人に係る第六十八条の九十第一項に規定する特定外国子会社等の同項に規定する個別課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該特定外国子会社等の所得に対して外国法人税が課されるときは、当該特定外国子会社等の当該個別課税対象留保金額は前項に規定する特定外国子会社等の課税対象留保金額と、同条第一項に規定する特定外国子会社等の所得に対して課される当該外国法人税の額は前項に規定する特定外国子会社等の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。
• Where a domestic corporation is, in each consolidated business year, subject to the provision of paragraph (1) of Article 68-90 with respect to the amount equivalent to the individually taxable retained income prescribed in the said paragraph of a specified foreign subsidiary company, etc. prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign subsidiary company, etc. during the period of each business year beginning after the last day of the consolidated business year during which the said domestic corporation has been subject to the said provision, the said individually taxable retained income of the said specified foreign subsidiary company, etc. shall be deemed to be the taxable retained income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto.

• 特殊関係株主等である内国法人が各連結事業年度において当該内国法人に係る第六十八条の九十三の六第一項に規定する特定外国法人の同項に規定する個別課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該特定外国法人の所得に対して外国法人税が課されるときは、当該特定外国法人の当該個別課税対象留保金額は前項に規定する特定外国法人の課税対象留保金額と、同条第一項に規定する特定外国法人の所得に対して課される当該外国法人税の額は前項に規定する特定外国法人の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。
• Where a domestic corporation that is a specially-related shareholder, etc. is, in each consolidated business year, subject to the provision of paragraph (1) of Article 68-93-6 with respect to the amount equivalent to the individually taxable retained income prescribed in the said paragraph of a specified foreign corporation prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign corporation during the period of each business year beginning after the last day of the consolidated business year during which the said domestic corporation has been subject to the said provision, the said individually taxable retained income of the said specified foreign corporation shall be deemed to be the taxable retained income of a specified foreign corporation prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto.

• 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。
• 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))'.

• 当該特定外国子会社等が当該各事業年度において当該居住者に係る他の特定外国子会社等（以下この号において「他の特定外国子会社等」という。）から受ける剰余金の配当等の額（法第四十条の五第一項第二号に定める金額を含む。以下この項において「配当等の額」という。）が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度（以下この項において「基準事業年度」という。）の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第四十条の四第一項に規定する課税対象留保金額（以下この節において「課税対象留保金額」という。）の生ずる事業年度である場合　当該配当等の額
• Where the amount of a dividend of surplus, etc. that said specified foreign subsidiary, etc. receives from any other specified foreign subsidiary, etc. related to said resident (hereinafter referred to as the 'other specified foreign subsidiary, etc.' in this item) in the relevant business year (such amount shall include the amount specified in Article 40-5, paragraph (1), item (ii) of the Act; hereinafter referred to as the 'amount of a dividend, etc.' in this paragraph) does not exceed the amount of a dividend payable corresponding to the capital contributions by said specified foreign subsidiary, etc. out of the total amount of dividends payable by said other specified foreign subsidiary, etc. in the business year including the base date for paying said dividend, etc. (hereinafter referred to as the 'base business year' in this paragraph) and said base business year is the business year during which the taxable retained income prescribed in Article 40-4, paragraph (1) of the Act (hereinafter referred to as the 'taxable retained income' in this Section) arises:　The amount of said dividend, etc.

• 連結法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該連結法人の当該適格合併等の日を含む連結事業年度以後の各連結事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該連結法人の前十年以内の各連結事業年度の個別課税済留保金額とみなす。
• Where a consolidated corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a 'qualified merger, etc.'), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the 'number of shares, etc. held through direct and/or indirect ownership') by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the consolidated business year that includes the date of the said qualified merger, etc. and each subsequent consolidated business year of the said consolidated corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the individually taxed amount of retained income of the said consolidated corporation for each consolidated business year within the preceding ten years:

• その償還期限後において償還する場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、同項に規定する政令で定める金額）に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する内国法人又は受託者（以下この条において「非課税法人等」という。）が当該割引債を所有していた期間に対応する部分の金額
• Where redemption is made after the redemption date:　Out of the income tax collected on said discount bonds pursuant to the provisions of Article 41-12, paragraph (3) of the Act (where the amount of said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for said discount bonds from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in said paragraph) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a domestic corporation or trustee prescribed in Article 41-12, paragraph (6) of the Act (hereinafter referred to as a 'non-taxable corporation, etc.' in this Article) held said discount bonds

• 納税申告書を提出した者（その相続人その他当該提出した者の財産に属する権利義務を包括して承継した者（法人が分割をした場合にあつては、第七条の二第四項（信託に係る国税の納付義務の承継）の規定により当該分割をした法人の国税を納める義務を承継した法人に限る。）を含む。以下第二十三条第一項及び第二項（更正の請求）において同じ。）は、次の各号のいずれかに該当する場合には、その申告について第二十四条（更正）の規定による更正があるまでは、その申告に係る課税標準等（第二条第六号イからハまで（定義）に掲げる事項をいう。以下同じ。）又は税額等（同号ニからヘまでに掲げる事項をいう。以下同じ。）を修正する納税申告書を税務署長に提出することができる。
• A person who has filed a tax return form (including his/her heir(s) or any other person who has succeeded in whole to the rights and obligations included in the property of such person who has filed a tax return form (in the case of a corporation split, limited to the corporation that has succeeded to the liability of the split corporation to pay national taxes pursuant to the provisions of Article 7-2, paragraph (4) (Succession to Liability to Pay National Taxes Pertaining to Trust)); hereinafter the same shall apply in Article 23, paragraph (1) and paragraph (2) (Request for Reassessment)) may, if the person falls under any of the following items, file with the district director of the tax office another tax return form to amend the tax base, etc. (meaning the matters listed in Article 2, item (vi) (a) to (c) (Definitions); the same shall apply hereinafter) or the tax amount, etc. (meaning the matters listed in (d) to (f) of said item; the same shall apply hereinafter) stated in the initial return, until a reassessment is made of the initial return under the provisions of Article 24 (Reassessment):

• 法第六十六条の八第三項の規定の適用がある場合の同項の内国法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む事業年度以後の各事業年度における同条第一項の規定の適用については、同条第三項各号に定める課税済留保金額（同条第一項に規定する課税済留保金額をいう。以下この条において同じ。）又は個別課税済留保金額（法第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる事業年度又は連結事業年度の区分に応じ当該内国法人の当該各号に定める事業年度の課税済留保金額とみなす。
• With respect to the application of the provisions of Article 66-8, paragraph (1) of the Act in or after the business year including the day of a qualified merger prescribed in paragraph (3) of said Article (referred to as a 'qualified merger, etc.' in the following paragraph) of a domestic corporation set forth in said paragraph, in the case where the provisions of said paragraph apply, the taxed amount of retained income specified in the items of said paragraph (meaning the taxed amount of retained income prescribed in paragraph (1) of said Article; hereinafter the same shall apply in this Article) or the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92, paragraph (1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the taxed amount of retained income for a business year of said domestic corporation specified respectively in the following items for the category of business years or consolidated business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting a post-formation acquisition of assets and/or liabilities (referred to as a 'merged corporation, etc.' in the following paragraph):

• 特定振替機関等は、第二十五項（第二十六項において準用する場合を含む。）に規定する通知を受けた場合には、当該通知を受けた事項を、その通知を受けた都度、振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各人別（当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別）に、法第五条の二第十四項に規定する帳簿に記載し、又は記録し、かつ、当該帳簿を財務省令で定めるところにより保存しなければならない。
• Where a specified book-entry transfer institution, etc. has received the notice prescribed in paragraph (25) (including the cases where it is applied mutatis mutandis pursuant to paragraph (26)), it shall, on each occasion of receiving the notice, for each person who has submitted a written application for a tax exemption on book-entry national bonds or written application for a tax exemption on book-entry municipal bonds (in the case where the person who has submitted said written application for a tax exemption on book-entry national bonds or written application for a tax exemption on book-entry municipal bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted said written application for a tax exemption on book-entry national bonds or written application for a tax exemption on book-entry municipal bonds and for each qualified foreign securities investment trust accepted thereby), enter or record in the books prescribed in Article 5-2, paragraph (14) of the Act the matters mentioned in said notice, and preserve said books pursuant to the provisions of Ordinance of the Ministry of Finance.

• 非課税適用申告書を提出した外国金融機関等が、当該非課税適用申告書を提出した後、その名称又は本店若しくは主たる事務所の所在地の変更をした場合には、その者は、その変更をした日以後最初に当該非課税適用申告書の提出をする際に経由した特定金融機関等から特定利子の支払を受けるべき日の前日までに、その変更をした後のその者の名称及び本店又は主たる事務所の所在地その他の財務省令で定める事項を記載した申告書を当該特定金融機関等を経由して第五項に規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に当該特定金融機関等から支払を受ける特定利子については、第一項の規定は、適用しない。
• Where a foreign financial institution, etc. that has submitted a written application for tax exemption has, after submission, changed its name or the location of its head office or principal office, the foreign financial institution, etc. shall, no later than the day preceding the day on which the foreign financial institution, etc. is to receive, for the first time since the date of change, payment of specified interest from the specified financial institution, etc. via which the said written application for tax exemption has been submitted, submit a written application stating the new name and location of the head office or principal office of the foreign financial institution, etc. and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (5) via the said specified financial institution, etc. In this case, where the foreign financial institution, etc. has failed to submit the said written application, the provision of paragraph (1) shall not apply to the specified interest to be received by the foreign financial institution, etc. from the said specified financial institution, etc. on or after the day on which the change has been made.

• 法第百六十六条（非居住者に対する準用）において読み替えて準用する法第百二十条第三項第三号（確定申告書への添附書類）に規定する財務省令で定める明細書は、同号に規定する非居住者のその国内及び国外の双方にわたつて行なう事業に係る収入金額又は費用若しくは損失の額を、同項に規定する申告書に係る年分の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する国内源泉所得に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上総収入金額又は必要経費の額に算入すべき金額として配分している場合における当該収入金額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書とする。
• The detailed statement specified by Ordinance of the Ministry of Finance prescribed in Article 120, paragraph (3), item (iii) (Documents to Be Attached to Final Return Forms) of the Act applied mutatis mutandis by replacing the terms pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act shall be a detailed statement, in which, in the case where the amount of revenue and expenses, or the amount of loss related to a business conducted both in and outside Japan by a nonresident prescribed in said item is allocated as the amount to be included in the amount of gross revenue and the amount of necessary expenses, in the calculation of the amount of real estate income, business income, timber income or miscellaneous income related to income from domestic sources prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the Case of Comprehensive Taxation) of the Act for the year related to a return form prescribed in said paragraph, said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation, and any other matters for reference are entered.

• 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。
• 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))'.

• 非課税適用申告書の提出をする者は、その提出をしようとする際、その者が非居住者又は外国法人に該当することを証する書類（その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この項、次項及び第十九項において「住所等」という。）の記載がされているものに限る。同項において同じ。）を、当該非課税適用申告書に係る利子の支払をする者（当該利子の支払が支払の取扱者を通じて行われる場合には、当該支払の取扱者。以下この項及び次項において同じ。）に提示しなければならないものとし、当該利子の支払をする者は、当該非課税適用申告書に記載された氏名又は名称及び国外にある住所等を当該書類により確認しなければならないものとする。
• A person who submits a written application for a tax exemption shall, upon submitting it, present a document that certifies that the person falls under the category of nonresidents or foreign corporations (limited to such document that contains the name and domicile or residence or the location of the person's head office or principal office (hereinafter referred to as 'domicile, etc.' in this paragraph, the following paragraph and paragraph (19)), each of which is located outside Japan; the same shall apply in said paragraph), to a person who pays interest based on said written application for a tax exemption (in the case where said interest is paid via a person in charge of handling payment, the document shall be presented to said person in charge of handling payment; hereinafter the same shall apply in this paragraph and the following paragraph), and said person who pays interest shall confirm, by the document presented thereto, the name and domicile, etc. outside Japan as entered in said written application for a tax exemption.

• 特殊関係株主等である内国法人が各事業年度（連結事業年度に該当する期間を除く。）において当該内国法人に係る第六十六条の九の六第一項に規定する特定外国法人の同項に規定する課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた事業年度終了の日後に開始する各連結事業年度の期間において当該特定外国法人の所得に対して外国法人税が課されるときは、当該特定外国法人の当該課税対象留保金額は前項に規定する特定外国法人の個別課税対象留保金額と、同条第一項に規定する特定外国法人の所得に対して課される当該外国法人税の額は前項に規定する特定外国法人の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。
• Where a domestic corporation that is a specially-related shareholder, etc. is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-9-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign corporation prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign corporation during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign corporation shall be deemed to be the individually taxable retained income of a specified foreign corporation prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto.

• 内国法人が各事業年度（連結事業年度に該当する期間を除く。）において当該内国法人に係る第六十六条の六第一項に規定する特定外国子会社等の同項に規定する課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた事業年度終了の日後に開始する各連結事業年度の期間において当該特定外国子会社等の所得に対して外国法人税が課されるときは、当該特定外国子会社等の当該課税対象留保金額は前項に規定する特定外国子会社等の個別課税対象留保金額と、同条第一項に規定する特定外国子会社等の所得に対して課される当該外国法人税の額は前項に規定する特定外国子会社等の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。
• Where a domestic corporation is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign subsidiary company, etc. prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign subsidiary company, etc. during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign subsidiary company, etc. shall be deemed to be the individually taxable retained income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto.

• 法第六十八条の九十二第三項の規定の適用がある場合の同項の連結法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む連結事業年度以後の各連結事業年度における同条第一項の規定の適用については、同条第三項各号に定める個別課税済留保金額（同条第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）又は課税済留保金額（法第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる連結事業年度又は事業年度の区分に応じ当該連結法人の当該各号に定める連結事業年度の個別課税済留保金額とみなす。
• With respect to the application of the provisions of Article 68-92, paragraph (1) of the Act in or after the consolidated business year including the day of a qualified merger prescribed in paragraph (3) of said Article (referred to as a 'qualified merger, etc.' in the following paragraph) of a consolidated corporation set forth in said paragraph, in the case where the provisions of said paragraph apply, the individually taxed amount of retained income specified in the items of said paragraph (meaning the individually taxed amount of retained income prescribed in paragraph (1) of said Article; hereinafter the same shall apply in this Article) or the taxed amount of retained income (meaning the taxed amount of retained income prescribed in Article 66-8, paragraph (1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the individually taxed amount of retained income for a consolidated business year of said consolidated corporation specified respectively in the following items for the category of consolidated business years or business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting a post-formation acquisition of assets and/or liabilities (referred to as a 'merged corporation, etc.' in the following paragraph):

• 振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する者は、その提出の際、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長にその者の外国人登録証明書、法人の登記事項証明書その他の政令で定める書類を提示しなければならないものとし、当該特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長は、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書に記載されている氏名又は名称及び住所（第二項の規定の適用がある場合にあつては、氏名又は名称及び住所並びに適格外国証券投資信託の名称）を当該書類により確認しなければならないものとする。
• A person who submits a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds shall, upon submission, present the person's certificate of alien registration, certificate of registered matters of the corporation and any other document specified by a Cabinet Order to the head of the business office, etc. of the specified book-entry transfer institution, etc. or the head of the specified overseas business office, etc. of the qualified foreign intermediary, to which the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds is submitted, and the said head of the business office, etc. of the specified book-entry transfer institution, etc. or the said head of the specified overseas business office, etc. of the qualified foreign intermediary shall confirm, by the documents presented thereto, the name and address stated in the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds (in the case where the provision of paragraph (2) shall apply, such name and address, as well as the name of the qualified foreign securities investment trust should be confirmed).

• 第一項の規定の適用を受けようとする外国金融機関等は、政令で定めるところにより、その支払を受けるべき特定利子につき同項の規定の適用を受けようとする旨、その者の名称及び本店又は主たる事務所の所在地（国内に恒久的施設を有する外国法人にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、最初にその支払を受けるべき日の前日までに、その特定利子の支払をする者を経由してその支払をする者の当該特定利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出しなければならない。
• A foreign financial institution, etc. that seeks the application of the provision of paragraph (1) shall, pursuant to the provision of a Cabinet Order, submit a written application stating that it seeks the application of the provision of the said paragraph with respect to the specified interest receivable, as well as its name and the location of its head office or principal office (or any other place specified by an Ordinance of the Ministry of Finance in the case of a foreign corporation having permanent establishments in Japan; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a 'written application for tax exemption'), no later than the day preceding the day on which the foreign financial institution, etc. is to receive payment for the first time, via the person who pays the specified interest, to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said specified interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment).

• 法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社でその受ける法第四十条の五第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額
• Where an event listed in Article 40-5, paragraph (1), item (ii) has occurred with regard to a specified foreign subsidiary, etc. of a resident prescribed in Article 40-5, paragraph (1) of the Act:　The amount obtained by multiplying the amount prescribed in said item by the ratio of the shares, etc. for considering the claims held by said person of said specified foreign subsidiary, etc. prescribed in Article 25-21, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the time when said event occurred (where the money or any other assets have been delivered to an affiliated foreign company of said resident whose tax burden imposed in the state of the head office on the amount of the money that it receives as prescribed in Article 40-5, paragraph (1), item (ii) of the Act is below the low tax-burden base or to any other specified foreign subsidiary, etc. of said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held via said affiliated foreign company or said other specified foreign subsidiary, etc.)

• 第百六十九条（課税標準）に規定する非居住者が第百六十一条第八号ハ（居住者として行つた勤務に基因する退職手当等）の規定に該当する退職手当等（第三十条第一項（退職所得）に規定する退職手当等をいう。以下この節において同じ。）の支払を受ける場合には、その者は、前条の規定にかかわらず、当該退職手当等について、その支払の基因となつた退職（その年中に支払を受ける当該退職手当等が二以上ある場合には、それぞれの退職手当等の支払の基因となつた退職）を事由としてその年中に支払を受ける退職手当等の総額を居住者として受けたものとみなして、これに第三十条及び第八十九条（税率）の規定を適用するものとした場合の税額に相当する金額により所得税を課されることを選択することができる。
• Where a nonresident prescribed in Article 169 (Tax Base) receives payment of a retirement allowance, etc. (meaning the retirement allowance, etc. prescribed in Article 30(1) (Retirement Income); hereinafter the same shall apply in this Section) that falls under the provision of Article 161(viii)(c) (Retirement Allowance, etc. Arising from Work Carried out in the Capacity of Resident), the nonresident may, notwithstanding the provision of the preceding Article, opt for imposition of taxation on himself/herself of income tax based on the amount equivalent to the tax amount calculated by deeming that he/she has received, in the capacity of a resident, the total amount of the retirement allowance, etc. to be received within the relevant year by reason of the retirement causing the payment of the said retirement allowance, etc. (in the case where there is more than one retirement allowance, etc. to be received within the relevant year, by reason of the respective retirement causing the payment of each retirement allowance, etc.), and applying the provisions of Article 30 and Article 89 (Tax Rate) to the said total amount.

• 第一項の規定は、課税済留保金額に係る事業年度又は連結事業年度のうち最も古い事業年度又は連結事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書又は各連結事業年度の同条第三十二号に規定する連結確定申告書に当該課税済留保金額又は個別課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。
• The provision of paragraph (1) shall apply only where a domestic corporation has filed a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act or a consolidated final return form prescribed in Article 2(xxxii) of the said Act for each business year after the earliest business year or consolidated business year pertaining to the taxed amount of retained income respectively, with a written statement attached thereto regarding the said taxed amount of retained income or individually taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a final return form, etc. for the business year for which the domestic corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application.

• 法人が各事業年度において支出した寄附金の額（法人税法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。）のうち当該法人に係る国外関連者に対するもの（同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国外関連者に対する寄附金の額で当該国外関連者の各事業年度の所得の金額の計算上益金の額に算入されるものを除く。）は、当該法人の各事業年度の所得の金額（同法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。この場合において、当該法人に対する同法第三十七条の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四第三項（国外関連者との取引に係る課税の特例）」とする。
• Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a corporation in each business year, which has been paid to a foreign affiliated person related to the said corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said corporation's income for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the said Act). In this case, with regard to the application of the provision of Article 37 of the said Act to the said corporation, the term 'the next paragraph' in paragraph (1) of the said Article shall be deemed to be replaced with 'the next paragraph or the provision of Article 66-4(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons).'

• 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社でその受ける法第六十六条の八第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額
• Where an event listed in Article 66-8, paragraph (1), item (ii) of the Act has occurred with regard to a specified foreign subsidiary, etc. related to a domestic corporation prescribed in said paragraph:　The amount obtained by multiplying the amount specified in said item by the ratio of the shares, etc. for considering the claims held by said domestic corporation that are prescribed in Article 39-16, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the time when said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the domestic corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 66-8, paragraph (1), item (ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary, etc. related to the domestic corporation; excluding the shares, etc. for considering the claims indirectly held via said affiliated foreign company and said other specified foreign subsidiary, etc.)

• 第一項の規定は、個別課税済留保金額に係る連結事業年度又は事業年度のうち最も古い連結事業年度又は事業年度以後の各連結事業年度の法人税法第二条第三十二号に規定する連結確定申告書又は各事業年度の同条第三十一号に規定する確定申告書に当該個別課税済留保金額又は課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする連結事業年度の連結確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。
• The provision of paragraph (1) shall apply only where a consolidated corporation has filed a consolidated final return form prescribed in Article 2(3)(xxxii) of the Corporation Tax Act or a final return form prescribed in Article 2(3)(xxxi) of the said Act for the earliest consolidated business year or business year pertaining to the individually taxed amount of retained income respectively and each subsequent consolidated business year, with a written statement attached thereto regarding the said individually taxed amount of retained income or taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a consolidated final return form, etc. for the consolidated business year for which the consolidated corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application.

• 適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度又は適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分社型分割等により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額
• Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as 'qualified spin-off-type company split, etc.'):　Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc., or each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1)

• 適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度又は適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分社型分割等により当該連結法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額
• Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as 'qualified spin-off-type company split, etc.'):　Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc., or each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1)

• 第一項又は前項の規定は、第一項に規定する年分の確定申告書を提出し、又は当該確定申告書及びその翌年分以後前項の規定の適用を受けようとする年分までの各年分の確定申告書を連続して提出している場合であつて、その提出する第一項に規定する年分の確定申告書又は当該各年分の確定申告書に、それぞれ同項又は前項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額並びに第一項又は前項に規定する特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額及び課税対象留保金額に係る雑所得の金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、第一項又は前項の規定により控除される金額は、当該金額として記載された金額に限るものとする。
• The provisions of paragraph (1) and the preceding paragraph shall apply only where the resident has filed a final return form for the year prescribed in paragraph (1) or has continued to file the said final return form as well as final return forms for the subsequent years from the year following the said year until the year in which the resident seeks the application of the provision of the preceding paragraph, and the resident has stated, in his/her final return form for the year prescribed in paragraph (1) as well as final return forms for the said subsequent years, the deduction of the deductible amounts pursuant to the provision of the said paragraph or the preceding paragraph, and attached thereto a written statement concerning the said deductible amounts as well as the calculation of the amount of dividend income pertaining to the amount of dividend, etc. to be received from the specified foreign subsidiary company or affiliated foreign company and the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income, both of which are prescribed in paragraph (1) and the preceding paragraph. In this case, the amount to be deducted pursuant to the provision of paragraph (1) or the preceding paragraph shall be limited to the amount stated as such amount to be deducted.

• 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（当該連結法人に係る外国関係会社でその受ける法第六十八条の九十二第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額
• Where an event listed in Article 68-92, paragraph (1), item (ii) of the Act has occurred with regard to the specified foreign subsidiary, etc. of a consolidated corporation prescribed in said paragraph:　The amount obtained by multiplying the amount specified in said item by the ratio of the shares, etc. for considering the claims held by said consolidated corporation that are prescribed in Article 39-116, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the time when said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company of the consolidated corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 68-92, paragraph (1), item (ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary, etc. of the consolidated corporation; excluding the shares, etc. for considering the claims indirectly held via said affiliated foreign company and said other specified foreign subsidiary, etc.)

• 法第六十六条の七第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）につきその適用対象留保金額を有する事業年度（以下第四項までにおいて「課税対象年度」という。）の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額（第三十九条の十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額）と当該適用対象留保金額の計算上控除される剰余金の配当等の額との合計額のうちに法第六十六条の七第一項に規定する内国法人に係る課税対象留保金額の占める割合を乗じて計算した金額（当該金額が当該課税対象留保金額を超える場合には、当該課税対象留保金額に相当する金額）とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 66-7, paragraph (1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary, etc. prescribed in said paragraph (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a 'taxable business year' through to paragraph (4)) by the ratio of the taxable retained income pertaining to a domestic corporation prescribed in Article 66-7, paragraph (1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of deductible dividend, etc. prescribed in Article 39-15, paragraph (3), the amount obtained by adding said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of said eligible retained income (where said amount exceeds said taxable retained income, the amount equivalent to said taxable retained income).

• 当該特定外国子会社等が当該各事業年度において当該連結法人に係る他の特定外国子会社等（法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において「他の特定外国子会社等」という。）から受ける配当等の額が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度（以下この項において「基準事業年度」という。）の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第六十八条の九十第一項に規定する個別課税対象留保金額（以下この節において「個別課税対象留保金額」という。）又は法第六十六条の六第一項に規定する課税対象留保金額（以下この節において「課税対象留保金額」という。）の生ずる事業年度である場合　当該配当等の額
• Where the amount of a dividend, etc. that the specified foreign subsidiary, etc. receives from any other of its consolidated corporation's specified foreign subsidiaries, etc. (including a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Act; hereinafter referred to as the 'other specified foreign subsidiary, etc.' in this paragraph) in the relevant business year does not exceed the amount of a dividend payable corresponding to the capital contributions by said specified foreign subsidiary, etc. out of the total amount of a dividend payable by said other specified foreign subsidiary, etc. in the business year including the base date for paying said dividend, etc. (hereinafter referred to as the 'base business year' in this paragraph) and said base business year is the business year during which the individually taxable retained income prescribed in Article 68-90, paragraph (1) of the Act (hereinafter referred to as the 'individually taxable retained income' in this Section) or taxable retained income prescribed in Article 66-6, paragraph (1) of the Act (hereinafter referred to as the 'taxable retained income' in this Section) arises:　The amount of said dividend, etc.

• 当該特定外国子会社等が当該各事業年度において当該内国法人に係る他の特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において「他の特定外国子会社等」という。）から受ける配当等の額が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度（以下この項において「基準事業年度」という。）の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第六十六条の六第一項に規定する課税対象留保金額（以下この節において「課税対象留保金額」という。）又は法第六十八条の九十第一項に規定する個別課税対象留保金額（以下この節において「個別課税対象留保金額」という。）の生ずる事業年度である場合　当該配当等の額
• Where the amount of a dividend, etc. that said specified foreign subsidiary, etc. receives from any other specified foreign subsidiary, etc. related to said domestic corporation (including a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Act; hereinafter referred to as the 'other specified foreign subsidiary, etc.' in this paragraph) in the relevant business year does not exceed the amount of a dividend payable corresponding to the capital contributions of said specified foreign subsidiary, etc. out of the total amount of a dividend payable by said other specified foreign subsidiary, etc. in the business year including the base date for paying said dividend, etc. (hereinafter referred to as the 'base business year' in this paragraph) and said base business year is the business year during which the taxable retained income prescribed in Article 66-6, paragraph (1) of the Act (hereinafter referred to as the 'taxable retained income' in this Section) or individually taxable retained income prescribed in Article 68-90, paragraph (1) of the Act (hereinafter referred to as the 'individually taxable retained income' in this Section) arises:　The amount of said dividend, etc.

• 連結法人が各連結事業年度において支出した寄附金の額（法人税法第八十一条の六第六項において準用する同法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。）のうち当該連結法人に係る国外関連者に対するもの（同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国外関連者に対する寄附金の額で当該国外関連者の各事業年度の所得の金額の計算上益金の額に算入されるものを除く。）は、当該連結法人の各連結事業年度の連結所得の金額の計算上、損金の額に算入しない。この場合において、当該連結法人に対する同法第八十一条の六の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十八条の八十八第三項（連結法人の国外関連者との取引に係る課税の特例）」とする。
• Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-6(6) of the said Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a consolidated corporation in each consolidated business year, which has been paid to a foreign affiliated person related to the said consolidated corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the relevant consolidated business year. In this case, with regard to the application of the provision of Article 81-6 of the said Act to the said consolidated corporation, the term 'the next paragraph' in paragraph (1) of the said Article shall be deemed to be replaced with 'the next paragraph or the provision of Article 68-88(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations).'

• 第一項及び第二項に規定する控除未済課税済配当等の額とは、法第四十条の五第一項に規定する居住者に係る外国関係会社が同項第三号に掲げる事実が生じた日前二年以内の期間において当該居住者に係る特定外国子会社等から受けた剰余金の配当等の額（同項第二号に定める金額を含む。）で当該特定外国子会社等に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第二項又は前項の規定により算定した法第四十条の五第一項に規定する課税済配当等の額に含まれないものを含む。）のうち、当該居住者の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に法第四十条の五第一項の規定の適用に充てられた部分の金額を除く。）をいう。
• The taxed amount of a dividend, etc. before deduction prescribed in paragraph (1) and paragraph (2) shall be, out of the amount of a dividend of surplus, etc. which an affiliated foreign company of a resident prescribed in Article 40-5, paragraph (1) of the Act received from a specified foreign subsidiary, etc. of said resident during the period of two years or less preceding the day on which an event listed in item (iii) of said paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in item (ii) of said paragraph) and which shall not be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21, paragraph (2) pertaining to said specified foreign subsidiary, etc. (including the amount which shall not be included in the taxed amount of a dividend, etc. prescribed in Article 40-5, paragraph (1) of the Act that was calculated for said specified foreign subsidiary, etc. pursuant to the provisions of paragraph (2) or the preceding paragraph), the part which corresponds to the shares, etc. for considering the claims of said specified foreign subsidiary, etc. indirectly held by said resident via said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of Article 40-5, paragraph (1) of the Act).

• 法第六十八条の九十一第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）につきその適用対象留保金額を有する事業年度（以下第四項までにおいて「課税対象年度」という。）の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額（第三十九条の百十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額）と当該適用対象留保金額の計算上控除される剰余金の配当等の額との合計額のうちに法第六十八条の九十一第一項に規定する連結法人に係る個別課税対象留保金額の占める割合を乗じて計算した金額（当該金額が当該個別課税対象留保金額を超える場合には、当該個別課税対象留保金額に相当する金額）とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 68-91, paragraph (1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary, etc. prescribed in said paragraph (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a 'taxable business year' through to paragraph (4)) by the ratio of the individually taxable retained income pertaining to a consolidated corporation prescribed in Article 68-91, paragraph (1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of a deductible dividend, etc. prescribed in Article 39-115, paragraph (3), the amount obtained by adding said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of said eligible retained income (where said amount exceeds said individually taxable retained income, the amount equivalent to said individually taxable retained income).

• 承継会社の取得した附則第五条第六項又は第六条第二項の規定により会社が行う出資又は譲渡に係る償却資産のうち、この法律の施行の日（以下「施行日」という。）の前日において地方税法附則第十五条第二十七項から第三十項までの規定、地方税法等の一部を改正する法律（平成八年法律第十二号）附則第六条第十五項から第十七項までの規定、同条第十八項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第十五条第三十項の規定又は地方税法等の一部を改正する法律（平成十年法律第二十八号）附則第六条第十一項若しくは第十二項の規定により固定資産税の課税標準の特例の適用を受けているものに対して課する固定資産税の課税標準は、これらの特例の適用を受けることとなっていた期間内は、なお従前の例による。
• With respect to the depreciation assets acquired by the Succeeding Companies pertaining to the contribution-in-kind or transfer by the Company under the provisions of Article 5 paragraph (6) or Article 6 paragraph (2) of the Supplementary Provisions, the basis of assessment of real estate tax to which the special tax rate applies and still within an effective period on the preceding day of the effective date of this Law (hereinafter referred to as 'the effective date') under the provisions of: Article 15 paragraph (27) though paragraph (30) of the Supplementary Provisions of the Local Taxation Law; Article 6 paragraph (15) through paragraph (17) of the Supplementary Provisions of the Law to Amend the Local Taxation Law, etc. (Law No. 12 of 1996); Article 15 paragraph (30) of the Supplementary Provisions of the Local Taxation Law before the amendment pursuant to the provisions of Article 1 of the same Law which shall be read as still effective under the provisions of paragraph (18) of the same article, or the provisions of Article 6 paragraph (11) or paragraph (12) of the Law to Amend the Local Taxation Law, etc. (Law No. 28 as of 1998), shall follow the precedent during the period to which the special tax rate applies.

• 承継会社の取得した附則 第五条第六項又は第六条第二項の規定により会社が行う出資又は譲渡に係る償却資産のうち、この法律の施行の日（以下「施行日」という。）の前日において地 方税法附則第十五条第二十七項から第三十項までの規定、地方税法等の一部を改正する法律（平成八年法律第十二号）附則第六条第十五項から第十七項までの規 定、同条第十八項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第十五条第三十項の規定又は地 方税法等の一部を改正する法律（平成十年法律第二十八号）附則第六条第十一項若しくは第十二項の規定により固定資産税の課税標準の特例の適用を受けている ものに対して課する固定資産税の課税標準は、これらの特例の適用を受けることとなっていた期間内は、なお従前の例による。
• With respect to the depreciation assets acquired by the Succeeding Companies pertaining to the contribution-in-kind or transfer by the Company under the provisions of Article 5 paragraph (6) or Article 6 paragraph (2) of the Supplementary Provisions, the basis of assessment of real estate tax to which the special tax rate applies and still within an effective period on the preceding day of the effective date of this Law (hereinafter referred to as 'the effective date') under the provisions of: Article 15 paragraph (27) though paragraph (30) of the Supplementary Provisions of the Local Taxation Law; Article 6 paragraph (15) through paragraph (17) of the Supplementary Provisions of the Law to Amend the Local Taxation Law, etc. (Law No. 12 of 1996); Article 15 paragraph (30) of the Supplementary Provisions of the Local Taxation Law before the amendment pursuant to the provisions of Article 1 of the same Law which shall be read as still effective under the provisions of paragraph (18) of the same article, or the provisions of Article 6 paragraph (11) or paragraph (12) of the Law to Amend the Local Taxation Law, etc. (Law No. 28 as of 1998), shall follow the precedent during the period to which the special tax rate applies.

• 前編第五章（居住者に係る申告、納付及び還付）の規定は、非居住者の総合課税に係る所得税についての申告、納付及び還付について準用する。この場合において、第百二十条第三項第三号（確定所得申告）中「又は」とあるのは「若しくは」と、「居住者」とあるのは「非居住者又は国内及び国外の双方にわたつて業務を行う非居住者」と、「源泉徴収票」とあるのは「源泉徴収票又は収入及び支出に関する明細書で財務省令で定めるもの」と、同条第四項中「業務を行う居住者」とあるのは「業務を国内において行う非居住者」と、第百四十三条（青色申告）中「業務を行なう」とあるのは「業務を国内において行う」と、第百四十四条（青色申告の承認の申請）及び第百四十七条（青色申告の承認があつたものとみなす場合）中「業務を開始した」とあるのは「業務を国内において開始した」と読み替えるものとする。
• The provisions of Part II, Chapter V (Filing of Return, Payment and Refund in the case of Residents) shall apply mutatis mutandis to the filing of a return, payment and refund of income tax in the case of comprehensive taxation on nonresidents. In this case, in Article 120(3)(iii) (Final Income Tax Return), the term 'resident' shall be deemed to be replaced with 'nonresident, or a nonresident who performs operations both in and outside Japan,' and the term 'withholding records' shall be deemed to be replaced with 'withholding records, or detailed statements of revenue and expenditure specified by an Ordinance of the Ministry of Finance' ; in Article 120(4), the phrase 'resident who performs operations' shall be deemed to be replaced with 'nonresident who performs operations in Japan' ; in Article 143 (Blue Return), the phrase 'performs operations' shall be deemed to be replaced with 'performs operations in Japan' ; Article 144 (Application for Approval of Filing Blue Return) and Article 147 (Case of Constructive Approval of Filing Blue Return), the phrase 'commenced operations' shall be deemed to be replaced with 'commenced operations in Japan.'

• 控除未済課税済配当等の額　当該内国法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該内国法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十六条の八第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の十九第二項又は第三項の規定により算定した法第六十六条の八第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該内国法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の百十六第二項及び法第六十八条の九十二第一項の規定の適用に充てられた部分の金額を除く。）をいう。
• The taxed amount of a dividend, etc. before deduction:　Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to said domestic corporation has received from a specified foreign subsidiary, etc. related to said domestic corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of dividend of surplus, etc. shall include the amount specified in Article 66-8, paragraph (1), item (ii) of the Act) and which shall not be deducted for calculating the amount of taxable retained income pertaining to said specified foreign subsidiary, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by Cabinet Order prescribed in Article 66-8, paragraph (1) of the Act pertaining to said specified foreign subsidiary, etc., as calculated under the provisions of Article 39-19, paragraph (2) or paragraph (3)), the part which corresponds to the shares, etc. for considering the claims of said specified foreign subsidiary, etc. indirectly held by said domestic corporation via said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of said Article, and Article 39-116, paragraph (2), and the provisions of Article 68-92, paragraph (1) of the Act).

• 振替国債非課税適用申告書を提出した者（第三項の規定により振替国債非課税適用申告書を提出したものとみなされる者を含む。以下この項、次項及び第二十八項において同じ。）が特定振替機関等若しくは適格外国仲介業者から振替国債の振替記載等を受けたとき又は特定振替機関等若しくは適格外国仲介業者に対し振替国債異動申告書を提出したときは、当該特定振替機関等又は適格外国仲介業者は、その都度、当該振替国債非課税適用申告書を提出した者の各人別（当該振替国債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別）に、法第五条の二第十三項に規定する事項を振替帳簿に記載し、又は記録し、かつ、当該振替帳簿を財務省令で定めるところにより保存しなければならない。
• When a person who has submitted a written application for a tax exemption on book-entry national bonds (including one who shall be deemed to have submitted a written application for a tax exemption on book-entry national bonds pursuant to the provisions of paragraph (3); hereinafter the same shall apply in this paragraph, the following paragraph and paragraph (28)) has made entries or records under the book-entry transfer system regarding book-entry national bonds through a specified book-entry transfer institution, etc. or qualified foreign intermediary, or submitted a written application for a change to the book-entry national bonds to a specified book-entry transfer institution, etc. or qualified foreign intermediary, said specified book-entry transfer institution, etc. or qualified foreign intermediary shall, on each occasion, for each person who has submitted said written application for a tax exemption on book-entry national bonds (in the case where the person who has submitted said written application for a tax exemption on book-entry national bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted said written application for a tax exemption on book-entry national bonds and for each qualified foreign securities investment trust accepted thereby), enter or record in the books for book-entry transfer the matters prescribed in Article 5-2, paragraph (13) of the Act, and preserve said books for book-entry transfer pursuant to the provisions of Ordinance of the Ministry of Finance.

• 控除未済課税済配当等の額　当該連結法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該連結法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十八条の九十二第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による個別課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の百十九第二項又は第三項の規定により算定した法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該連結法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の十六第二項及び法第六十六条の八第一項の規定の適用に充てられた部分の金額を除く。）をいう。
• The taxed amount of a dividend, etc. before deduction:　Out of the amount of a dividend of surplus, etc. which an affiliated foreign company of the consolidated corporation received from the specified foreign subsidiary, etc. of said consolidated corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in Article 68-92, paragraph (1), item (ii) of the Act) and which shall not be deducted for calculating the amount of individually taxable retained income pertaining to said specified foreign subsidiary, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by Cabinet Order prescribed in Article 68-92, paragraph (1) of the Act pertaining to said specified foreign subsidiary, etc., as calculated under the provisions of Article 39-119, paragraph (2) or paragraph (3)), the part which corresponds to the shares, etc. for considering the claims of said specified foreign subsidiary, etc. indirectly held by said consolidated corporation via said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of said Article, and Article 39-16, paragraph (2), and the provisions of Article 66-8, paragraph (1) of the Act).

• 法第六十六条の六第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる内国法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該内国法人の同項の規定の適用に係る各事業年度において、当該特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 66-6, paragraph (1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in said paragraph for the relevant business year of a specified foreign subsidiary, etc. related to a domestic corporation listed in the items of said paragraph (hereinafter referred to as the 'eligible retained income' in this Section) by the ratio of the shares, etc. for considering the claims held by said domestic corporation out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of the relevant business year of said specified foreign subsidiary, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to said specified foreign subsidiary, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to said domestic corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to said specified foreign subsidiary, etc.) in the relevant business year of said domestic corporation relating to the application of the provisions of said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from said calculated amount):

• 法第六十八条の九十第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる連結法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該連結法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該連結法人の同項の規定の適用に係る各連結事業年度において、当該特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 68-90, paragraph (1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in said paragraph for the relevant business year of the specified foreign subsidiary, etc. of a consolidated corporation listed in the items of said paragraph (hereinafter referred to as the 'eligible retained income' in this Section) by the ratio of the shares, etc. for considering the claims held by said consolidated corporation out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of the relevant business year of said specified foreign subsidiary, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to said specified foreign subsidiary, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company of said consolidated corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to said specified foreign subsidiary, etc.) in the relevant consolidated business year of said consolidated corporation related to the application of the provisions of said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from said calculated amount):

• 法第百八十条第一項各号に掲げる法人の区分に応じ当該各号に定める国内源泉所得がその法人の国外にある本店又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法人税法の規定による申告を適正に行うため、その法人が、当該国内源泉所得の支払を受ける都度、その法人の同法第十七条第一号（外国法人の納税地）に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百六条第一項第一号（外国法人が課税の特例の要件に該当しなくなつた場合の手続等）において「納税地にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該納税地にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。
• Where domestic source income specified in each item of Article 180(1) of the Act for the category of corporation listed in the relevant item is paid to the corporation's head office or other office, place of business or any other place equivalent thereto located outside Japan, the corporation is expected to, for the purpose of filing a proper return pursuant to the provisions of the Corporation Tax Act with regard to the relevant domestic source income, notify the corporation's office, place of business or any other place equivalent thereto prescribed in Article 17(i) (Place for Tax Payment of Foreign Corporations) of the said Act (in the case where there are two or more such places, the principal one; hereinafter referred to as the 'office, etc. at the place for tax payment' in this item, paragraph (1)(ii) of the next Article, and Article 306(1)(i) (Procedures Required Where Foreign Corporations No Longer Satisfy the Requirements under the Special Provisions for Taxation, etc.)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters of the said domestic source income, and record these matters in its books at the said office, etc. at the place for tax payment, without fail, on every occasion that it receives the said domestic source income.

• 適格分割、適格現物出資又は適格事後設立（以下この項において「適格分割等」という。）に係る分割承継法人、被現物出資法人又は被事後設立法人（以下この項において「分割承継法人等」という。）が前項又は第六十八条の九十二第三項の規定の適用を受ける場合には、当該適格分割等に係る分割法人、現物出資法人又は事後設立法人（以下この項において「分割法人等」という。）の当該適格分割等の日を含む事業年度以後の各事業年度における第一項の規定の適用については、当該分割法人等の分割前十年内事業年度又は分割等前十年内事業年度の課税済留保金額のうち、前項の規定により当該分割承継法人等の前十年以内の各事業年度の課税済留保金額とみなされる金額及び同条第三項の規定により前十年以内の各連結事業年度（同条第一項に規定する前十年以内の各連結事業年度をいう。）の個別課税済留保金額とみなされる金額は、ないものとする。
• Where the succeeding corporation in a company split, the corporation receiving capital contribution in kind or the corporation receiving post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as the 'succeeding corporation in a company split, etc.') involved in a qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a 'qualified company split, etc.') is subject to the provisions of the preceding paragraph or Article 68-92(3), with regard to the application of the provision of paragraph (1) in the business year that includes the date of the said qualified company split, etc. and each subsequent business year of the split corporation, the corporation making a capital contribution in kind or the corporation effecting post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as the 'split corporation, etc.') involved in the said qualified company split, etc., no part of the taxed amount of retained income of the said split corporation, etc. for each business year within ten years before the company split or each business year within ten years before the company split, etc. shall be deemed to be the taxed amount of retained income of the said succeeding corporation in a company split, etc. for each business year within the preceding ten years pursuant to the provision of the preceding paragraph, or the individually taxed amount of retained income of the said succeeding corporation in a company split, etc. for each consolidated business year within the preceding ten years (meaning each consolidated business year within the preceding ten years prescribed in paragraph (1) of the said Article).

• 適格分割、適格現物出資又は適格事後設立（以下この項において「適格分割等」という。）に係る分割承継法人、被現物出資法人又は被事後設立法人（以下この項において「分割承継法人等」という。）が前項又は第六十六条の八第三項の規定の適用を受ける場合には、当該適格分割等に係る分割法人、現物出資法人又は事後設立法人（以下この項において「分割法人等」という。）の当該適格分割等の日を含む連結事業年度以後の各連結事業年度における第一項の規定の適用については、当該分割法人等の分割前十年内事業年度又は分割等前十年内事業年度の個別課税済留保金額のうち、前項の規定により当該分割承継法人等の前十年以内の各連結事業年度の個別課税済留保金額とみなされる金額及び同条第三項の規定により前十年以内の各事業年度（同条第一項に規定する前十年以内の各事業年度をいう。）の課税済留保金額とみなされる金額は、ないものとする。
• Where the succeeding corporation in a company split, the corporation receiving capital contribution in kind or the corporation receiving post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as the 'succeeding corporation in a company split, etc.') involved in a qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a 'qualified company split, etc.') is subject to the provisions of the preceding paragraph or Article 66-8(3), with regard to the application of the provision of paragraph (1) in the consolidated business year that includes the date of the said qualified company split, etc. and each subsequent consolidated business year of the split corporation, the corporation making a capital contribution in kind or the corporation effecting post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as the 'split corporation, etc.') involved in the said qualified company split, etc., no part of the individually taxed amount of retained income of the said split corporation, etc. for each business year within ten years before the company split or each business year within ten years before the company split, etc. shall be deemed to be the individually taxed amount of retained income of the said succeeding corporation in a company split, etc. for each consolidated business year within the preceding ten years pursuant to the provision of the preceding paragraph, or the taxed amount of retained income of the said succeeding corporation in a company split, etc. for each business year within the preceding ten years (meaning each business year within the preceding ten years prescribed in paragraph (1) of the said Article).

• 第七条第一項第五号（外国法人の課税所得の範囲）、第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定は、外国法人である信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。次項において「外国信託会社」という。）が、その引き受けた第百七十六条第一項（信託財産に係る利子等の課税の特例）に規定する証券投資信託の信託財産に属する同項に規定する公社債等につき第百六十一条第四号（同号ロを除く。）又は第五号（国内源泉所得）に掲げる国内源泉所得の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該国内源泉所得については、適用しない。
• Where a trust company that is a foreign corporation (including a financial institution prescribed in Article 1(1) of the Act on Additional Operation etc. of Trust Business by Financial Institutions (Approval of Additional Operation) that is engaged in trust business prescribed in the said paragraph; hereinafter referred to as a 'foreign trust company' in the next paragraph) has caused the person who pays domestic source income listed in Article 161(iv) (excluding (b)) or (v) (Domestic Source Income) with respect to the government or company bonds, etc. prescribed in Article 176(1) (Special Provisions for Taxation on Interest, etc. on Trust Property) that are included in the trust property under a securities investment trust prescribed in the said paragraph for which the trust company has accepted the position of trustee, to record, in the books that the person keeps, the fact that the said government or company bonds, etc. are included in the said trust property as well as other matters specified by an Ordinance of the Ministry of Finance, the provisions of Article 7(1)(v) (Scope of Taxable Income of Foreign Corporations), Article 178 (Tax Base of Income Tax in the case of Foreign Corporations), and Article 179 (Tax Rate for Income Tax in the case of Foreign Corporations) shall not apply to the said domestic source income from the said government or company bond, etc. to be paid during the period when the recordation of the said matters regarding the government or company bonds, etc. remains in the books.

• 前項の規定は、非居住者又は外国法人が、他の振替地方債に係る確認に係る振替記載等に係る口座、利付振替国債に係る確認に係る振替記載等に係る口座若しくは短期国債等に係る確認に係る振替記載等に係る口座において最初に振替地方債の振替記載等を受ける場合又は振替地方債に係る法第五条の二第十一項の規定による同項に規定する申告書（第二十六項において「振替地方債異動申告書」という。）の提出をする場合について準用する。この場合において、前項中「振替地方債に係る確認に係る同条第九項」とあるのは「他の振替地方債に係る確認若しくは利付振替国債に係る確認に係る同条第九項」と、「振替地方債に係る確認又は」とあるのは「他の振替地方債に係る確認、当該利付振替国債に係る確認又は」と、「振替国債非課税適用申告書又は振替国債異動申告書」とあるのは「振替地方債非課税適用申告書又は振替地方債異動申告書」と読み替えるものとする。
• The provisions of the preceding paragraph shall apply mutatis mutandis where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system regarding book-entry municipal bonds in the account pertaining to the entries or records under the book-entry transfer system for which confirmation for other book-entry municipal bonds has been provided, the account pertaining to the entries or records under the book-entry transfer system for which confirmation for interest-bearing book-entry national bonds has been provided or the account pertaining to the entries or records under the book-entry transfer system for which confirmation for short-term national bonds, etc. has been provided, or submits a written application prescribed in Article 5-2, paragraph (11) of the Act pursuant to the provisions of paragraph (11) of said Article with regard to book-entry municipal bonds (such written application shall be referred to as a 'written application for a change to the book-entry municipal bonds' in paragraph (26)). In this case, in the preceding paragraph, the term 'pursuant to the provisions of paragraph (9) of said Article with regard to confirmation for said book-entry municipal bonds' shall be deemed to be replaced with 'pursuant to the provisions of paragraph (9) of said Article with regard to confirmation for other book-entry municipal bonds or confirmation for interest-bearing book-entry national bonds'; the term 'confirmation for said book-entry municipal bonds or' shall be deemed to be replaced with 'confirmation for other book-entry municipal bonds, confirmation for said interest-bearing book-entry national bonds or'; the term 'a written application for a tax exemption on book-entry national bonds or written application for a change to the book-entry national bonds' shall be deemed to be replaced with 'a written application for a tax exemption on book-entry municipal bonds or written application for a change to the book-entry municipal bonds.'

• 更正若しくは決定（以下この項において「更正決定」という。）又は国税通則法第三十二条第五項に規定する賦課決定（以下この項において「賦課決定」という。）で次の各号に掲げるものは、同法第七十条第一項から第四項まで（同条第二項第二号及び第三号に掲げる更正（同項に規定する純損失等の金額に係るものに限る。）に係る部分を除く。）の規定にかかわらず、当該各号に定める期限又は日から六年を経過する日まで、することができる。この場合において、同条第五項及び同法第七十一条第一項の規定の適用については、同法第七十条第五項中「前各項」とあるのは「前各項及び租税特別措置法第六十六条の四第十六項（国外関連者との取引に係る課税の特例）」と、同法第七十一条第一項中「が前条」とあるのは「が前条及び租税特別措置法第六十六条の四第十六項（国外関連者との取引に係る課税の特例）」と、「、前条」とあるのは「、前条及び同項」とする。
• A reassessment or determination (hereinafter referred to in this paragraph as a 'reassessment or determination') or an assessment and decision prescribed in Article 32(5) of the Act on General Rules for National Taxes (hereinafter referred to in this paragraph as an 'assessment and decision'), which is listed in any of the following items, may be made within six years from the due date or other date specified in the relevant item, notwithstanding the provisions of Article 70(1) to (4) of the said Act (excluding the part concerning the reassessment listed in paragraph (2)(ii) and (iii) of the said Article (limited to a reassessment pertaining to the amount of net loss, etc. prescribed in the said paragraph)). In this case, with regard to the application of the provisions of Article 70(5) and Article 71(1) of the said Act: in Article 70(5) of the said Act, the phrase 'preceding paragraphs' shall be deemed to be replaced with 'preceding paragraphs and the provision of Article 66-4(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)'; in Article 71(1) of the said Act, the phrase 'preceding Article' shall be deemed to be replaced with 'preceding Article and the provision of Article 66-4(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons),' and the phrase 'preceding Article' shall be deemed to be replaced with 'preceding Article and the said paragraph [Article 66-4(16) of the said Act].'

• 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。
• 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:

• 同条に規定する控除又は還付をされる金額に相当する金額は、法第百四十四条（外国法人に対する準用）において準用する法第六十八条第一項（所得税額の控除）又は法第百四十五条（外国法人に対する準用）若しくは第百四十七条（外国法人に対する準用）において準用する法第七十八条第一項（所得税額等の還付）若しくは第百三十三条第一項（確定申告又は連結確定申告に係る更正による所得税額等の還付）の規定の適用を受けた場合におけるこれらの規定による控除又は還付をされる金額に相当する金額のほか、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）に掲げる外国法人の同号に掲げる国内源泉所得のうち第百九十条（所得税額の控除の適用がない配当等）に規定する配当等につき所得税法第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定により課される所得税の額に相当する金額を含むものとする。
• of the Act:　The amount equivalent to the amount to be deducted or refunded as prescribed in the said Article shall include the amount to be deducted or refunded in the case of receiving the application of the provisions of Article 68(1) (Credit for Income Tax) of the Act which is applied mutatis mutandis pursuant to Article 144 (Mutatis Mutandis Application to Foreign Corporations) of the Act, or the provisions of Article 78(1) (Refund of Income Tax, etc.) of the Act or Article 133(1) (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) of the Act which are applied mutatis mutandis pursuant to Article 145 (Mutatis Mutandis Application to Foreign Corporations) of the Act or Article 147 (Mutatis Mutandis Application to Foreign Corporations) of the Act, and the amount equivalent to the income tax which is imposed, pursuant to the provisions of Article 178 (Tax Base of Income Tax in the Case of Foreign Corporations) and Article 179 (Tax Rate for Income Tax in the Case of Foreign Corporations) of the Income Tax Act, with regard to dividends, etc. prescribed in Article 190 (Dividends, etc. Without Credit for Income Tax) among domestic source income listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act of the foreign corporation listed in the said item;

• 第二十四項の規定は振替地方債非課税適用申告書を提出した者（第五項の規定により振替地方債非課税適用申告書を提出したものとみなされる者を含む。以下この項及び第二十八項において同じ。）が特定振替機関等若しくは適格外国仲介業者から振替地方債の振替記載等を受けたとき又は特定振替機関等若しくは適格外国仲介業者に対し振替地方債異動申告書を提出したときについて、前項の規定は振替地方債非課税適用申告書を提出した者が適格外国仲介業者から振替地方債の振替記載等を受けたとき又は適格外国仲介業者に対し振替地方債異動申告書を提出したときについて、それぞれ準用する。この場合において、第二十四項中「当該振替国債非課税適用申告書」とあるのは「当該振替地方債非課税適用申告書」と、前項中「当該振替国債非課税適用申告書」とあるのは「当該振替地方債非課税適用申告書」と、「振替国債に」とあるのは「振替地方債に」と読み替えるものとする。
• The provisions of paragraph (24) shall apply mutatis mutandis where a person who has submitted a written application for a tax exemption on book-entry municipal bonds (including one who shall be deemed to have submitted a written application for a tax exemption on book-entry municipal bonds pursuant to the provisions of paragraph (5); hereinafter the same shall apply in this paragraph and paragraph (28)) has made entries or records under the book-entry transfer system regarding book-entry municipal bonds through a specified book-entry transfer institution, etc. or qualified foreign intermediary, or submitted a written application for a change to the book-entry municipal bonds to a specified book-entry transfer institution, etc. or qualified foreign intermediary; and the provisions of the preceding paragraph shall apply mutatis mutandis where a person who has submitted a written application for a tax exemption on book-entry municipal bonds has made entries or records under the book-entry transfer system regarding book-entry municipal bonds through a qualified foreign intermediary, or submitted a written application for a change to the book-entry municipal bonds to a qualified foreign intermediary. In this case, in paragraph (24), the term 'said written application for a tax exemption on book-entry national bonds' shall be deemed to be replaced with 'said written application for a tax exemption on book-entry municipal bonds'; in the preceding paragraph, the term 'said written application for a tax exemption on book-entry national bonds' shall be deemed to be replaced with 'said written application for a tax exemption on book-entry municipal bonds,' and the term 'pertaining to said book-entry national bonds' shall be deemed to be replaced with 'pertaining to said book-entry municipal bonds.'

• イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合　当該内国法人が当該事業年度において当該内国法人に係る国外支配株主等（法第六十六条の五第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。）及び資金供与者等（同項第二号に規定する資金供与者等をいう。以下この条において同じ。）に支払う第十五項各号に掲げる費用（第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得（法第六十六条の五第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。）に含まれるときに、支払うものに限る。）の金額（次号において「課税対象所得に係る保証料等の金額」という。）に、イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）をロに掲げる金額で除して得た割合を乗じて計算した金額
• Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c):　The amount obtained by calculating the amount of expenses listed in the items of paragraph (15) which said domestic corporation pays for the relevant business year to said domestic corporation's foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. as prescribed in Article 66-5, paragraph (4), item (i) of the Act; hereinafter the same shall apply in this Article) and fund provider, etc. (meaning a fund provider, etc. as prescribed in item (ii) of said paragraph; hereinafter the same shall apply in this Article) (such expenses shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 66-5, paragraph (4), item (ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of said interest; such amount of expenses shall be referred to as the 'amount of the guarantee charge, etc. related to taxable income' in the following item) and then multiplying said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the 'amount exceeding the average balance of liabilities' in the following item and the following paragraph) by the amount listed in (b):

• イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合　当該連結法人が当該連結事業年度において当該連結法人に係る国外支配株主等（法第六十八条の八十九第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。）及び資金供与者等（同項第二号に規定する資金供与者等をいう。以下この条において同じ。）に支払う第十四項各号に掲げる費用（第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得（法第六十八条の八十九第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。）に含まれるときに、支払うものに限る。）の金額（次号において「課税対象所得に係る保証料等の金額」という。）に、イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）をロに掲げる金額で除して得た割合を乗じて計算した金額
• Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c):　The amount obtained by calculating the amount of expenses listed in the items of paragraph (14) which said consolidated corporation pays for the relevant consolidated business year to its foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 68-89, paragraph (4), item (i) of the Act; hereinafter the same shall apply in this Article) and fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of said paragraph; hereinafter the same shall apply in this Article) (such expense shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 68-89, paragraph (4), item (ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of said interest; such amount of expenses shall be referred to as the 'amount of the guarantee charge, etc. related to taxable income' in the following item) and then multiplying said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the 'amount exceeding the average balance of liabilities' in the following item and the following paragraph) by the amount listed in (b):

• 更正若しくは決定（以下この項において「更正決定」という。）又は国税通則法第三十二条第五項に規定する賦課決定（以下この項において「賦課決定」という。）で次の各号に掲げるものは、同法第七十条第一項から第四項まで（同条第二項第二号及び第三号に掲げる更正（同項に規定する純損失等の金額に係るものに限る。）に係る部分を除く。）の規定にかかわらず、当該各号に定める期限又は日から六年を経過する日まで、することができる。この場合において、同条第五項及び同法第七十一条第一項の規定の適用については、同法第七十条第五項中「前各項」とあるのは「前各項及び租税特別措置法第六十八条の八十八第十六項（連結法人の国外関連者との取引に係る課税の特例）」と、同法第七十一条第一項中「が前条」とあるのは「が前条及び租税特別措置法第六十八条の八十八第十六項（連結法人の国外関連者との取引に係る課税の特例）」と、「、前条」とあるのは「、前条及び同項」とする。
• A reassessment or determination (hereinafter referred to in this paragraph as a 'reassessment or determination') or an assessment and decision prescribed in Article 32(5) of the Act on General Rules for National Taxes (hereinafter referred to in this paragraph as an 'assessment and decision'), which is listed in any of the following items, may be made within six years from the due date or other date specified in the relevant item, notwithstanding the provisions of Article 70(1) to (4) of the said Act (excluding the part concerning the reassessment listed in paragraph (2)(ii) and (iii) of the said Article (limited to a reassessment pertaining to the amount of net loss, etc. prescribed in the said paragraph)). In this case, with regard to the application of the provisions of Article 70(5) and Article 71(1) of the said Act: in Article 70(5) of the said Act, the phrase 'preceding paragraphs' shall be deemed to be replaced with 'preceding paragraphs and the provision of Article 68-88(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)'; in Article 71(1) of the said Act, the phrase 'preceding Article' shall be deemed to be replaced with 'preceding Article and the provision of Article 68-88(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations),' and the phrase 'preceding Article' shall be deemed to be replaced with 'preceding Article and the said paragraph [Article 68-88(16) of the said Act].'

• 適格外国仲介業者は、振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者が当該適格外国仲介業者から振替記載等を受けた振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項を当該適格外国仲介業者が当該振替国債又は振替地方債の振替記載等を受けた特定振替機関等（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該振替国債又は振替地方債の振替記載等に係る外国間接口座管理機関が当該振替国債又は振替地方債の振替記載等を受けた特定振替機関等）に対し書面による方法その他政令で定める方法により通知しなければならない。この場合において、当該特定振替機関等は、当該振替国債又は振替地方債につき帳簿を備え、当該各人別に、政令で定めるところにより、これらの事項を記載し、又は記録しなければならない。
• A qualified foreign intermediary shall, for each person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds, pursuant to the provision of a Cabinet Order, give notice of the day on which entries or records under the book-entry transfer system were made with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds for which the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds made entries or records under the book-entry transfer system through the said qualified foreign intermediary, and any other matters specified by an Ordinance of the Ministry of Finance, to the specified book-entry transfer institution, etc. through which the said qualified foreign intermediary made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, notice shall be given to the specified book-entry transfer institution, etc. through which the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds) by way of a document or any other means specified by a Cabinet Order. In this case, the said specified book-entry transfer institution, etc. shall keep books with regard to the said book-entry transfer national government bonds or book-entry transfer local government bonds, and shall state or record, pursuant to the provision of a Cabinet Order, these matters in such books for each person who has submitted the relevant written application.

• 特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合において、当該特定外国子会社等に係る連結法人がその二以上の連結事業年度又は事業年度において法第六十八条の九十一第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）又は第六十六条の七第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）の規定の適用を受けるときは、当該二以上の連結事業年度又は事業年度のうち最初の連結事業年度又は事業年度後の連結事業年度に係る法第六十八条の九十一第一項の規定の適用については、第一号に掲げる金額から第二号に掲げる金額（法第六十六条の七第一項の規定の適用を受けた場合で、その適用を受けた後最初に法第六十八条の九十一第一項の規定の適用を受けるときは、第三号に掲げる金額）を控除した金額をもつて前項に規定する計算した金額とする。
• In the case where a specified foreign subsidiary, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, when the consolidated corporation of said specified foreign subsidiary, etc. seeks the application of the provisions of Article 68-91, paragraph (1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) or Article 66-7, paragraph (1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) of the Act in two or more business years or consolidated business years; with respect to the application of the provisions of Article 68-91, paragraph (1) of the Act for a consolidated business year following the first one of said two or more consolidated business years or business years, the amount obtained by deducting the amount listed in item (ii) (the amount listed in item (iii), when seeking the application of the provisions of Article 68-91, paragraph (1) of the Act for the first time after receiving the application of the provisions of Article 66-7, paragraph (1) of the Act) from the amount listed in item (i) shall be deemed to be the calculated amount prescribed in the preceding paragraph:

• 特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合において、当該特定外国子会社等に係る内国法人がその二以上の事業年度又は連結事業年度において当該外国法人税の額につき法第六十六条の七第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）又は第六十八条の九十一第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）の規定の適用を受けるときは、当該二以上の事業年度又は連結事業年度のうち最初の事業年度又は連結事業年度後の事業年度に係る法第六十六条の七第一項の規定の適用については、第一号に掲げる金額から第二号に掲げる金額（法第六十八条の九十一第一項の規定の適用を受けた場合で、その適用を受けた後最初に法第六十六条の七第一項の規定の適用を受けるときは、第三号に掲げる金額）を控除した金額をもつて前項に規定する計算した金額とする。
• In the case where a specified foreign subsidiary, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, when a domestic corporation related to said specified foreign subsidiary, etc. seeks the application of the provisions of Article 66-7, paragraph (1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) or Article 68-91, paragraph (1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) of the Act, regarding the amount of said foreign corporation taxes in two or more business years or consolidated business years; with respect to the application of the provisions of Article 66-7, paragraph (1) of the Act for a business year following the first one of said two or more business years or consolidated business years, the amount obtained by deducting the amount listed in item (ii) (the amount listed in item (iii), when seeking the application of the provisions of Article 66-7, paragraph (1) of the Act for the first time after receiving the application of the provisions of Article 68-91, paragraph (1) of the Act) from the amount listed in item (i) shall be deemed to be the calculated amount prescribed in the preceding paragraph:

• 法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により控除する所得税の額は、外国法人が同項に規定する収益の分配（当該所得税の納付をした日の属する収益の分配の計算期間に対応するものに限るものとし、当該納付に係る信託財産がその受益権を他の証券投資信託の受託者に取得させることを目的とする証券投資信託で第三百条第二項（信託財産について納付した所得税額の控除）に規定する財務省令で定めるものに係るものである場合には、信託財産を当該証券投資信託の受益権に対する投資として運用することを目的とする公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が法第二条第一項第十五号の三（定義）に規定する公募により行われたものの収益の分配とする。）につき法第百八十一条（利子所得及び配当所得に係る源泉徴収義務）又は第二百十二条（非居住者又は法人の所得に係る源泉徴収義務）の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。
• The amount of income tax to be deducted pursuant to the provision of Article 180-2(3) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act shall, when a foreign corporation collects income tax pursuant to the provisions of Article 181 (Withholding Liability Regarding Interest Income and Dividend Income) or Article 212 (Withholding Liability Regarding Income of Nonresidents or Corporations) of the Act with regard to distribution of profit prescribed in Article 180-2(3) of the Act (limited to one that corresponds to the accounting period for distribution of profit that includes the day on which the said income tax was paid; in the case where the trust property concerning such payment pertains to a securities investment trust established for the purpose of allowing beneficial rights thereof to be acquired by the trustee of another securities investment trust, which is specified by an Ordinance of the Ministry of Finance prescribed in Article 300(2) (Credit for Income Tax Paid with respect to Trust Property), it shall refer to distribution of profit from a securities investment trust other than a bond investment trust which is established for the purpose of managing the trust property for making an investment in the beneficial rights of the relevant securities investment trust and for which the offering of beneficial rights upon establishment has been conducted through the public offering prescribed in Article 2(1)(xv)-3 (Definitions)), be deducted from the amount of income tax to be collected and paid.

• 法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等（当該居住者が当該特定外国子会社等に係る間接保有の株式等（同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る外国法人の株式等（当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。）を含む。以下この項において同じ。）を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額（当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額）とする。
• The amount that should be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4, paragraph (1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by said resident in the case where he/she indirectly holds the shares, etc. pertaining to said specified foreign subsidiary, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as those held indirectly as prescribed in Article 40-4, paragraph (2), item (iii) of the Act) (such shares, etc. of a specified foreign subsidiary, etc. shall be limited to those held by said resident and shall exclude those falling under the category of the shares, etc. in said resident's specified foreign subsidiary, etc.); hereinafter the same shall apply in this paragraph) which are to be paid for a period of the year during which said resident held said shares, etc. of the specified foreign subsidiary, etc. (where said sum exceeds the amount deemed to be revenue pertaining to said miscellaneous income under the provisions of paragraph (1) of said Article, such amount shall be that equivalent to the sum of the amounts deemed to be said revenue).

• 第五項又は前項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた場合における法人税法第六十九条第十項の規定の適用については、法人税法施行令第百五十条（第二項を除く。）に定めるところによる。この場合において、同条第一項中「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）」とあるのは「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）（同条第二項の規定によりみなして適用する場合を含む。）」と、「減額控除対象外国法人税額」とあるのは「減額控除対象外国法人税額（租税特別措置法施行令第三十九条の十八第五項又は第六項（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減額）の規定により減額があつたものとみなされる控除対象外国法人税の額又は個別控除対象外国法人税の額を含む。）」とする。
• Where the amount of creditable foreign corporation tax or individually creditable foreign corporation tax has been deemed to have been reduced, pursuant to the provisions of paragraph (5) or the preceding paragraph, the provisions of Article 69, paragraph (10) of the Corporation Tax Act shall apply as specified in Article 150 (excluding paragraph (2)) of the Order for Enforcement of the Corporation Tax Act. In this case, in paragraph (1) of said Article, the term 'Article 69, paragraph (8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of said Article by deeming the amount to be as specified therein)' shall be deemed to be replaced with 'Article 69, paragraph (8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of said Article by deeming the amount to be as specified therein) and Article 66-7, paragraph (1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article);' and the term 'the amount of reduced creditable foreign corporation tax' shall be deemed to be replaced with 'the amount of reduced creditable foreign corporation tax (including the amount of creditable foreign corporation tax or individually creditable foreign corporation tax that is deemed to have been reduced pursuant to the provisions of Article 39-18, paragraph (5) or paragraph (6) (Reduction of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation).'

• 法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた特定分割型分割（分割法人の株主等に分割承継法人に係る特定外国親法人（法人税法第六十一条の二第四項に規定する親法人で特定軽課税外国法人に該当するものをいう。以下この項において同じ。）の株式以外の資産（当該株主等に対する同条第四項に規定する剰余金の配当等として交付された同項に規定する分割対価資産以外の金銭その他の資産を除く。）が交付されなかつた分割型分割（前条第二項第一号に規定する分割で、適格分割型分割に該当しないものに限る。）をいう。）により分割承継法人に係る特定外国親法人の株式の交付を受けた場合における同法第六十一条の二第四項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定の適用については、同項中「交付されなかつたもの（」とあるのは、「交付されなかつたもの（租税特別措置法第六十八条の三第二項（特定の合併等が行われた場合の株主等の課税の特例）に規定する特定分割型分割に該当するものを除く。」とする。
• Where a corporation has, as a result of a specified split-off-type company split implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation) (such specified split-off-type company split shall mean a split-off-type company split (meaning a split prescribed in paragraph (2)(i) of the preceding Article, which does not fall under the category of qualified split-off-type company split) whereby a shareholder, etc. of the split corporation has not been provided with assets (excluding money and other assets provided for the said shareholder, etc. as dividend of surplus, etc. prescribed in Article 61-2(4) of the Corporation Tax Act, except for assets as a consideration for a split prescribed in Article 61-2(4) of the said Act) other than shares of a specified foreign parent corporation (meaning a parent corporation prescribed in Article 61-2(4) of the said Act which falls under the category of specified foreign corporation with les tax burden; hereinafter the same shall apply in this paragraph) that is related to the succeeding corporation in the company split), been provided with shares of a specified foreign parent corporation related to the succeeding corporation in the company split, with regard to the application of the provision of Article 61-2(4) of the said Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act), the phrase 'split-off-type company split (wherein a shareholder, etc. of the split corporation has not been provided with...(hereinafter referred to as...' shall be deemed to be replaced with 'split-off-type company split (wherein a shareholder, etc. of the split corporation has not been provided with...(excluding a split-off-type company split that falls under the category of specified split-off-type company split prescribed in Article 68-3-(2) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Shareholders, etc. in the event of Specified Merger, etc.); hereinafter referred to as...'.

• 第八項及び第九項の規定は、前二項に規定する申告書を提出する者がこれらの申告書を提出する場合について準用する。この場合において、第八項中「第一項第一号又は第二号」とあるのは「第十項又は第十一項」と、「振替国債非課税適用申告書若しくは振替国債所有期間明細書が同項第一号イ」とあるのは「第十項に規定する申告書が第一項第一号イ」と、「振替地方債非課税適用申告書若しくは振替地方債所有期間明細書が同項第二号イ」とあるのは「第十一項に規定する申告書が第一項第二号イ」と、「当該振替国債非課税適用申告書若しくは振替国債所有期間明細書又は当該振替地方債非課税適用申告書若しくは振替地方債所有期間明細書」とあるのは「これらの申告書」と、第九項中「振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する者」とあるのは「次項又は第十一項に規定する申告書を提出する者」と、「当該振替国債非課税適用申告書又は振替地方債非課税適用申告書」とあるのは「これらの申告書」と、「氏名」とあるのは「変更後の氏名」と読み替えるものとする。
• The provisions of paragraph (8) and paragraph (9) shall apply mutatis mutandis where the person who submits a written application prescribed in the preceding two paragraphs submits the relevant written application. In this case: in paragraph (8), the phrase 'paragraph (1)(i) or (ii)' shall be deemed to be replaced with 'paragraph (10) or paragraph (11)'; the phrase 'a written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds has been submitted to the district director prescribed in item (i)(a) of the said paragraph' shall be deemed to be replaced with 'a written application prescribed in paragraph (10) has been submitted to the district director prescribed in paragraph (1)(i)(a)'; the phrase 'a written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds has been submitted to the district director prescribed in item (ii)(a) of the said paragraph' shall be deemed to be replaced with 'a written application prescribed in paragraph (11) has been submitted to the district director prescribed in paragraph (1)(ii)(a)'; the phrase 'the said written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds or the said written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds' shall be deemed to be replaced with 'the relevant written application'; in paragraph (9), the phrase 'person who submits a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds' shall be deemed to be replaced with 'person who submits a written application prescribed in the next paragraph or paragraph (11)'; the phrase 'the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds' shall be deemed to be replaced with 'the relevant written application'; the term 'name' shall be deemed to be replaced with 'new name.'

• 法第六十八条の八十九第一項の規定の適用がある場合における法人税法施行令第百五十五条の八の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十八条の八十九第一項（連結法人の国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十八条の八十九第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令第三十九条の百十三第一項第一号（連結法人の国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」とする。
• With respect to the application of the provisions of Article 155-8 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-89, paragraph (1) of the Act apply, the term 'the sum of the amount of interest on liabilities prescribed in said paragraph to be paid for the relevant business year' in Article 155-8, paragraph (1) of said Order shall be deemed to be replaced with 'the sum of the amount of interest on liabilities prescribed in said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89, paragraph (1) (Special Provisions on Taxation on Interest on Liabilities, etc. Payable to a Consolidated Corporation's Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting said amount);' the term 'the sum of the amount of interest on liabilities that a domestic corporation set forth in said paragraph pays for the business year set forth in said paragraph' in paragraph (2) of said Article shall be deemed to be replaced with 'the sum of the amount of interest on liabilities that a domestic corporation set forth in said paragraph pays for the business year set forth in said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89, paragraph (1) (Special Provisions on Taxation on Interest on Liabilities, etc. Payable to a Consolidated Corporation's Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting said amount);' the term 'the amount listed in item (i)' in paragraph (1) and paragraph (2) of said Article shall be deemed to be replaced with 'the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89, paragraph (1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-113, paragraph (1), item (i) (Calculation of the Amount of Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of said Article) (in the case where the provisions of paragraph (1) of said Article are applied by replacing the terms under the provisions of paragraph (2) of said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in said item which is applied by replacing the terms under the provisions of paragraph (2) of said Article)).'

• 第六十八条（内国法人に係る所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法　の規定により所得税を課されるもの（同法第百六十一条第五号　（内国法人から受ける配当等）に掲げる配当等で政令で定めるものを除く。）の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額（所得税法第百六十一条第二号　（国内源泉所得）に掲げる対価につき同法第二百十二条第一項　（非居住者又は外国法人の所得に係る源泉徴収義務）の規定により徴収された所得税については、その額のうち、同法第二百十五条　（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により同項　の規定による徴収が行われたものとみなされる同法第百六十一条第八号　に掲げる給与、報酬又は年金に対応する部分の金額を除く。）」と、同条第二項　中「利子及び配当等」とあるのは「当該国内源泉所得」と読み替えるものとする。
• The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase 'amount of income tax' in Article 68(1) shall be deemed to be replaced with 'amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)'; the phrase 'interest and dividend, etc.' in Article 68(2) shall be deemed to be replaced with 'the relevant domestic source income.'

• 第五項又は前項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされた場合における法人税法第八十一条の十五第十項の規定の適用については、法人税法施行令第百五十五条の三十九（第二項を除く。）に定めるところによる。この場合において、同条第一項中「法第八十一条の十五第八項（同条第九項の規定によりみなして適用する場合を含む。）」とあるのは「法第八十一条の十五第八項（同条第九項の規定によりみなして適用する場合を含む。）及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）（同条第二項の規定によりみなして適用する場合を含む。）」と、「個別減額控除対象外国法人税額」とあるのは「個別減額控除対象外国法人税額（租税特別措置法施行令第三十九条の百十八第五項又は第六項（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減額）の規定により減額があつたものとみなされる個別控除対象外国法人税の額又は控除対象外国法人税の額を含む。）」とする。
• Where the amount of individually creditable foreign corporation tax or creditable foreign corporation tax has been deemed to have been reduced, pursuant to the provisions of paragraph (5) or the preceding paragraph, the provisions of Article 81-15, paragraph (10) of the Corporation Tax Act shall apply as specified in Article 155-39 (excluding paragraph (2)) of the Order for Enforcement of the Corporation Tax Act. In this case, in paragraph (1) of said Article, the term 'Article 81-15, paragraph (8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of said Article by deeming the amount to be as specified therein)' shall be deemed to be replaced with 'Article 81-15, paragraph (8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of said Article by deeming the amount to be as specified therein) and Article 68-91, paragraph (1) (Credit for Foreign Tax on the Individually Taxable Retained Income of the Specified Foreign Subsidiary, etc. of a Consolidated Corporation) of the Act on Special Measures Concerning Taxation (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article by deeming the amount to be as specified therein);' and the term 'the amount of individually reduced creditable foreign corporation tax' shall be deemed to be replaced with 'the amount of individually reduced creditable foreign corporation tax (including the amount of individually creditable foreign corporation tax or creditable foreign corporation tax that is deemed to have been reduced pursuant to the provisions of Article 39-118, paragraph (5) or paragraph (6) (Reduction of Foreign Corporation Tax on the Individually Taxable Retained Income of a Specified Foreign Subsidiary, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation).'

• 法第五条の二第二項に規定する適格外国証券投資信託（以下この条において「適格外国証券投資信託」という。）の受託者である非居住者又は外国法人が当該適格外国証券投資信託の信託財産につき支払を受ける振替国債又は振替地方債の利子について法第五条の二第一項の規定の適用を受けようとする場合には、当該非居住者又は外国法人は、その受託した適格外国証券投資信託の別に、同項第一号イに規定する振替国債非課税適用申告書（以下この条において「振替国債非課税適用申告書」という。）及び同号ロに規定する振替国債所有期間明細書（第七項から第九項までにおいて「振替国債所有期間明細書」という。）又は法第五条の二第一項第二号イに規定する振替地方債非課税適用申告書（以下この条において「振替地方債非課税適用申告書」という。）及び同号ロに規定する振替地方債所有期間明細書（第七項、第八項及び第十一項において「振替地方債所有期間明細書」という。）を法第五条の二第一項第一号イ及びロの規定により同号イに規定する税務署長又は同項第二号イ及びロの規定により同号イに規定する税務署長に提出するものとする。
• Where a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust as prescribed in Article 5-2, paragraph (2) of the Act (hereinafter referred to as a 'qualified foreign securities investment trust' in this Article) seeks the application of the provisions of Article 5-2, paragraph (1) of the Act with respect to interest from book-entry national bonds or book-entry municipal bonds received thereby for the trust property under said qualified foreign securities investment trust, said nonresident or foreign corporation shall submit, for each qualified foreign securities investment trust accepted thereby, a written application for a tax exemption on book-entry national bonds as prescribed in Article 5-2, paragraph (1), item (i), (a) of the Act (hereinafter referred to as a 'written application for a tax exemption on book-entry national bonds' in this Article) and a statement of the holding period of book-entry national bonds prescribed in Article 5-2, paragraph (1), item (i), (b) of the Act (referred to as a 'statement of the holding period of book-entry national bonds' in paragraphs (7) to (9)), or a written application for a tax exemption on book-entry municipal bonds as prescribed in Article 5-2, paragraph (1), item (ii), (a) of the Act (hereinafter referred to as a 'written application for a tax exemption on book-entry municipal bonds' in this Article) and a statement of the holding period of book-entry municipal bonds prescribed in Article 5-2, paragraph (1), item (ii), (b) of the Act (referred to as a 'statement of the holding period of book-entry municipal bonds' in paragraph (7), paragraph (8) and paragraph (11)), to the district director of the tax office prescribed in Article 5-2, paragraph (1), item (i), (a) of the Act pursuant to the provisions of Article 5-2, paragraph (1), item (i), (a) and (b) of the Act, or the district director of the tax office prescribed in Article 5-2, paragraph (1), item (ii), (a) of the Act pursuant to the provisions of Article 5-2, paragraph (1), item (ii), (a) and (b) of the Act.

• 非居住者に対し国内において第百六十一条第一号の二から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その非居住者が第百六十四条第一項第四号（国内に恒久的施設を有しない非居住者）に掲げる者である場合には第百六十一条第一号の三から第十二号までに掲げるものに限るものとし、政令で定めるものを除く。）の支払をする者又は外国法人に対し国内において同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三から第七号まで又は第九号から第十二号までに掲げるものに限るものとし、第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）又は第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定に該当するもの及び政令で定めるものを除く。）の支払をする者は、その支払の際、これらの国内源泉所得について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
• A person who pays a nonresident, in Japan, domestic source income listed in Article 161(i)-2 to (xii) (in the case where the nonresident falls under the category listed in Article 164(1)(iv) (Nonresidents Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (xii), and excluding that specified by a Cabinet Order) or a person who pays a foreign corporation, in Japan, domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii) (in the case where the foreign corporation falls under the category listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (vii) or (ix) to (xii), and excluding the one that falls under the provision of Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) or Article 180-2(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property) and that specified by a Cabinet Order) shall, at the time of payment, collect income tax with respect to the said domestic source income, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection.

• 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（第二編、第三編及び第五編第一章を除く。）並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還（買入消却を含む。）が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者（当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者）が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外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四十一条の十二第二項（償還差益に対する分離課税等）に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」と、「（同法」とあるのは「（所得税法」とする。
• 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 (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provision of the preceding paragraph shall, pursuant to the provision of a Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the said paragraph (in the case where the said acquirer is not the person who is to receive the redemption: the said person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the said redemption. In this case, where the said acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation or foreign corporation: in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act, the phrase 'or prize money' shall be deemed to be replaced with 'or prize money... or profit from redemption prescribed in Article 41-12(2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption),' and the phrase 'the said Act' shall be deemed to be replaced with 'the Income Tax Act or the Act on Special Measures Concerning Taxation'; in Article 144 of the said Act, 'the Income Tax Act' shall be deemed to be replaced with 'the Income Tax Act or the Act on Special Measures Concerning Taxation,' and the phrase 'the said Act' shall be deemed to be replaced with 'the Income Tax Act.'

• 非居住者又は外国法人が、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一般民間国外債の利子の支払を受ける場合において、その支払を受けるべき利子につきこの項の規定の適用を受けようとする旨、その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、その支払を受ける際、その利子の支払をする者（当該利子の支払が支払の取扱者で政令で定めるもの（以下この項、第七項及び第十一項において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由してその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、その支払を受ける利子については、所得税を課さない。ただし、当該利子のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。
• Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that he/she or it seeks the application of the provision of this paragraph with respect to the interest receivable, as well as his/her or its name and his/her domicile or residence or the location of its head office or principal office, each of which is located outside Japan, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a 'written application for tax exemption'), via the person who pays the interest (in the case where the said interest is paid via a person in charge of handling payment specified by a Cabinet Order (hereinafter referred to in this paragraph, paragraph (7) and paragraph (11) as a 'person in charge of handling payment'), submission shall be made via the said person in charge of handling payment and the person who pays the interest), to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), income tax shall not be imposed on the interest to be received; provided, however, that this shall not apply to such interest to be paid to a nonresident having permanent establishments in Japan, which is attributed to a business conducted by such nonresident or which is otherwise specified by a Cabinet Order.

• 納税の猶予を受けた法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号及び第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予）」とあるのは「納税の猶予）及び租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）」とする。
• With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax under a grace of tax payment: in the Act on General Rules for National Taxes, the term 'grace of tax payment' in Article 2(viii) shall be deemed to be replaced with 'grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))', the term 'grace of tax payment' in Article 52(1) shall be deemed to be replaced with 'grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons); hereinafter the same shall apply in this paragraph)', and the term 'grace of tax payment' in Article 55(1)(i) and Article 73(4) shall be deemed to be replaced with 'grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))'; in the National Tax Collection Act, the term 'grace of tax payment' in Article 2(ix) and (x) shall be deemed to be replaced with 'grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))', and the term 'Grace of Tax Payment)' in Article 151(1) shall be deemed to be replaced with 'Grace of Tax Payment) (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))'.

• 地方税法（昭和二十五年法律第二百二十六号）第六条の規定により、総務省令で定める地方公共団体が、承認企業立地計画に従って特定事業のための施設のうち総務省令で定めるものを同意集積区域内に設置した事業者（指定集積業種であって総務省令で定めるものに属する事業を行う者に限る。）について、当該施設の用に供する家屋若しくはその敷地である土地の取得に対する不動産取得税若しくは当該施設の用に供する家屋若しくは構築物若しくはこれらの敷地である土地に対する固定資産税を課さなかった場合又はこれらの地方税に係る不均一の課税をした場合において、これらの措置が総務省令で定める場合に該当するものと認められるときは、地方交付税法（昭和二十五年法律第二百十一号）第十四条の規定による当該地方公共団体の各年度における基準財政収入額は、同条の規定にかかわらず、当該地方公共団体の当該各年度分の減収額（固定資産税に関するこれらの措置による減収額にあっては、これらの措置がされた最初の年度以降三箇年度におけるものに限る。）のうち総務省令で定めるところにより算定した額を同条の規定による当該地方公共団体の当該各年度（これらの措置が総務省令で定める日以後において行われたときは、当該減収額について当該各年度の翌年度）における基準財政収入額となるべき額から控除した額とする。
• Where a local public entity specified by an Ordinance of the Ministry of Internal Affairs and Communications has, pursuant to the provision of Article 6 of the Local Tax Act (Act No. 226 of 1950), exempted a business operator who has established facilities for a specified business specified by an Ordinance of the Ministry of Internal Affairs and Communications in an agreed cluster zone, in accordance with the approved plan for establishing new business facilities (limited to a business operator who conducts a business in designated cluster industries specified by an Ordinance of the Ministry of Internal Affairs and Communications) from paying real property acquisition tax for acquiring houses to be used for said facilities or the site thereof or fixed asset taxes for houses or structures to be used for said facilities or the site thereof, or has imposed unequal taxation related to such local taxes, and when these measures are found to fall under cases specified by an Ordinance of the Ministry of Internal Affairs and Communications, the base amount of income of said local public entity for each fiscal year under Article 14 of the Local Allocation Tax Act (Act No. 211 of 1950) shall be the amount obtained by deducting the partial amount of income decreases of said local public entity for said each fiscal year (for decreases due to those measures concerning fixed asset tax, limited to decreases for three years after the first fiscal year in which said measures were taken), calculated as specified by an Ordinance of the Ministry of Internal Affairs and Communications, from the original base amount of income under the same Article of said local public entity for each said fiscal year (where those measures are taken on or after the date specified by an Ordinance of the Ministry of Internal Affairs and Communications, for the fiscal year following each said fiscal year in which each of the income decreases occurred), notwithstanding the provision of the same Article.

• 非居住者又は外国法人が、振替地方債に係る確認に係る振替記載等に係る口座若しくは短期国債等に係る確認に係る振替記載等に係る口座において最初に利付振替国債の振替記載等を受ける場合又は利付振替国債に係る法第五条の二第十項の規定による同項に規定する申告書（以下この項、第二十四項及び第二十五項において「振替国債異動申告書」という。）の提出をする場合には、当該振替記載等又は提出については、振替地方債に係る確認に係る同条第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定による同条第九項の確認書類の提示又は短期国債等に係る確認に係る法第四十一条の十二第十二項の規定による同項の確認書類の提示（第二十六条の十八第五項の規定による同項の確認書類の提示を含む。）をもつて法第五条の二第九項の規定による同項の政令で定める書類の提示があつたものと、当該振替地方債に係る確認又は当該短期国債等に係る確認をもつて同項の規定による確認があつたものと、それぞれみなす。た だし、当該非居住者又は外国法人が提出をする振替国債非課税適用申告書又は振替国債異動申告書に記載された氏名又は名称及び住所が当該振替地方債に係る確 認又は当該短期国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。
• Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system regarding interest-bearing book-entry national bonds, in the account pertaining to the entries or records under the book-entry transfer system for which confirmation for book-entry municipal bonds has been provided or in the account pertaining to the entries or records under the book-entry transfer system for which confirmation for short-term national bonds, etc. has been provided, or submits a written application prescribed in Article 5-2, paragraph (10) of the Act pursuant to the provisions of paragraph (10) of said Article with regard to interest-bearing book-entry national bonds (hereinafter referred to as a 'written application for a change to the book-entry national bonds' in this paragraph, paragraph (24) and paragraph (25)), in terms of said entries and records under the book-entry transfer system or submission, the fact that the identification documents set forth Article 5-2, paragraph (9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of said Article; hereinafter the same shall apply in this paragraph) have been presented pursuant to the provisions of paragraph (9) of said Article with regard to confirmation for book-entry municipal bonds or that the identification documents set forth in Article 41-12, paragraph (12) of the Act have been presented pursuant to the provisions of paragraph (12) of said Article with regard to confirmation for short-term national bonds, etc. (including the cases where the identification documents set forth in Article 26-18, paragraph (5) have been presented pursuant to the provisions of paragraph (5) of said Article) shall be deemed to mean that the document specified by Cabinet Order set forth in Article 5-2, paragraph (9) of the Act has been presented pursuant to the provisions of paragraph (9) of said Article, and the fact that confirmation for said book-entry municipal bonds or confirmation for said short-term national bonds, etc. has been provided shall be deemed to mean that confirmation has been provided pursuant to the provisions of said paragraph, respectively; provided, however, that this shall not apply where the name and address entered in a written application for a tax exemption on book-entry national bonds or a written application for a change to the book-entry national bonds to be submitted by said nonresident or foreign corporation differ from the name and address of said nonresident or foreign corporation for which confirmation for said book-entry municipal bonds or confirmation for said short-term national bonds, etc. has been provided.

• 法第六十六条の五第一項の規定の適用がある場合における法人税法施行令第二十二条の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十六条の五第一項（国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令（昭和三十二年政令第四十三号）第三十九条の十三第一項第一号（国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」と、同条第三項中「合計額（以下」とあるのは「合計額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。
• With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5, paragraph (1) of the Act shall apply, the term 'the sum of the amount of interest on liabilities prescribed in said paragraph to be paid for the relevant business year' in Article 22, paragraph (1) of said Order shall be deemed to be replaced with 'the sum of the amount of interest on liabilities prescribed in said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) (Special Provisions on Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting said amount);' the term 'the sum of the amount of interest on liabilities that a domestic corporation set forth in said paragraph pays for the business year set forth in said paragraph' in paragraph (2) of said Article shall be deemed to be replaced with 'the sum of the amount of interest on liabilities that a domestic corporation set forth in said paragraph pays for the business year set forth in said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) (Special Provisions on Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting said amount);' the term 'the amount listed in item (i)' in paragraph (1) and paragraph (2) of said Article shall be deemed to be replaced with 'the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-13, paragraph (1), item (i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of said Article) (in the case where the provisions of paragraph (1) of said Article is applied by replacing the terms under the provisions of paragraph (2) of said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in said item which is applied by replacing the terms under the provisions of paragraph (2) of said Article));' the term '(hereinafter referred to as the 'sum of' in paragraph (3) of said Article shall be deemed to be replaced with '(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting said amount; hereinafter referred to as the 'sum of'; and the term 'paragraph (4), item (i) of said Article' in said paragraph shall be deemed to be replaced with 'Article 23, paragraph (4), item (i) of the Act.'

• その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as 'taxed amount of dividend, etc.'), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the 'amount of dividend, etc.' ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:

• 納税の猶予を受けた法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号及び第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予）」とあるのは「納税の猶予）及び租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）」とする。
• With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax under a grace of tax payment: in the Act on General Rules for National Taxes, the term 'grace of tax payment' in Article 2(viii) shall be deemed to be replaced with 'grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))', the term 'grace of tax payment' in Article 52(1) shall be deemed to be replaced with 'grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations); hereinafter the same shall apply in this paragraph)', and the term 'grace of tax payment' in Article 55(1)(i) and Article 73(4) shall be deemed to be replaced with 'grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))'; in the National Tax Collection Act, the term 'grace of tax payment' in Article 2(ix) and (x) shall be deemed to be replaced with 'grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))', and the term 'Grace of Tax Payment)' in Article 151(1) shall be deemed to be replaced with 'Grace of Tax Payment) (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))'.

• 次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。
• Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign subsidiary company, etc.'), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as 'individually taxable retained income') shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:

• その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as 'taxed amount of dividend, etc.'), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the 'amount of dividend, etc.' ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:

• 当該非居住者又は外国法人が、当該振替地方債の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所その他の財務省令で定める事項を記載した書類（以下この条において「振替地方債非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替地方債の振替記載等に係る他の特定間接口座管理機関）及び当該振替地方債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この号において同じ。）及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替地方債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替地方債の振替記載等に係る外国間接口座管理機関。ロにおいて同じ。）及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由して当該利子に係る所得税法第十七条の規定による納税地の所轄税務署長に提出していること。
• The said nonresident or foreign corporation shall, when seeking the application of the provision of this paragraph for the first time with regard to interest on the said book-entry transfer local government bonds, submit a document stating such intention, his/her or its name and address, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a 'written application for tax exemption of book-entry transfer local government bonds') to the competent district director having jurisdiction over the place for tax payment pertaining to said interest pursuant to the provision of Article 17 of the Income Tax Act, via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this item) and the person who pays the said interest, or via [1] the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds; the same shall apply in (b)), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] the person who pays the said interest.

• 次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
• Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign subsidiary company, etc.'), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as 'taxable retained income') shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:

• 法第六十六条の五第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債のうち特定債券現先取引等に係るものに係る平均負債残高（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。
• With respect to the application of the provisions of paragraphs (1) to (4) in the case where the provisions of Article 66-5, paragraph (2) of the Act is applied, the term 'and then multiplying said amount of expenses by the ratio' in paragraph (1), item (i) shall be deemed to be replaced with ', then deducting the amount obtained by multiplying the part of said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5, paragraph (4), item (viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for said amount by the average balance of liabilities (meaning the average balance of liabilities prescribed in paragraph (4), item (v) of said Article; hereinafter the same shall apply in this Article) regarding the liabilities for said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;' the term 'The average balance of liabilities (meaning the average balance of liabilities prescribed in Article 66-5, paragraph (4), item (v) of the Act; hereinafter the same shall apply in this Article)' in (a) of paragraph (1), item (i) shall be deemed to be replaced with 'The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;' the term 'The average balance of liabilities' in (b) of said item shall be deemed to be replaced with 'The remaining amount after deducting the average balance of liabilities after adjustment regarding said liabilities from the average balance of liabilities;' the term 'three' in (c) of said item shall be deemed to be replaced with 'two;' the term 'The amount obtained by deducting the amount of the guarantee charge, etc. related to taxable income' in (a) of paragraph (1), item (ii) shall be deemed to be replaced with 'The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of said Article and the amount of the guarantee charge, etc. related to taxable income;' the term 'where the remaining amount after deducting the amount' in paragraph (2) shall be deemed to be replaced with 'where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;' and the term 'by three' in said paragraph shall be deemed to be replaced with 'by two.'

• 法第六十八条の八十九第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債で特定債券現先取引等に係るものに係る平均負債残高（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。
• With respect to the application of the provisions of paragraphs (1) to (4) in the case where the provisions of Article 68-89, paragraph (2) of the Act is applied, the term 'and then multiplying said amount of expenses by the ratio' in paragraph (1), item (i) shall be deemed to be replaced with ', then deducting the amount obtained by multiplying the part of said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 68-89, paragraph (4), item (viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for said amount by the average balance of liabilities (meaning the average balance of liabilities prescribed in paragraph (4), item (v) of said Article; hereinafter the same shall apply in this Article) regarding the liabilities for said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;' the term 'The average balance of liabilities (meaning the average balance of liabilities prescribed in item (v) of said paragraph; hereinafter the same shall apply in this Article)' in (a) of paragraph (1), item (i) shall be deemed to be replaced with 'The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;' the term 'The average balance of liabilities' in (b) of said item shall be deemed to be replaced with 'The remaining amount after deducting the average balance of liabilities after adjustment regarding said liabilities from the average balance of liabilities;' the term 'three' in (c) of said item shall be deemed to be replaced with 'two;' the term 'The amount obtained by deducting the amount of the guarantee charge, etc. related to taxable income' in (a) of paragraph (1), item (ii) shall be deemed to be replaced with 'The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of said Article and the amount of the guarantee charge, etc. related to taxable income;' the term 'where the remaining amount after deducting the amount' in paragraph (2) shall be deemed to be replaced with 'where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;' and the term 'by three' in said paragraph shall be deemed to be replaced with 'by two.'

• 第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。
• Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as 'each business year within the preceding ten years'), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as 'taxed amount of retained income'), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation:

• 当該非居住者又は外国法人が、当該振替国債の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所（国内に居所を有する非居住者その他の財務省令で定める者にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した書類（以下この条において「振替国債非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替国債の振替記載等に係る他の特定間接口座管理機関）及び当該振替国債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この号において同じ。）を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替国債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替国債の振替記載等に係る外国間接口座管理機関。ロにおいて同じ。）及び当該振替国債の振替記載等に係る特定振替機関等を経由して当該利子に係る所得税法第十七条の規定による納税地の所轄税務署長に提出していること。
• The said nonresident or foreign corporation shall, when seeking the application of the provision of this paragraph for the first time with regard to interest on the said book-entry transfer national government bonds, submit a document stating such intention, his/her or its name and address (or a place specified by a Ordinance of the Ministry of Finance in the case of a nonresident who has his/her residence in Japan or any other person specified by an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a 'written application for tax exemption of book-entry transfer national government bonds') to the competent district director having jurisdiction over the place for tax payment pertaining to the said interest pursuant to the provision of Article 17 of the Income Tax Act, via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this item), or via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds; the same shall apply in (b)) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds.

• 第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。
• Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as 'each business year within the preceding ten years'), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as 'taxed amount of retained income' ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation:

• 次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。
• Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign subsidiary company, etc.'), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as 'taxable retained income' in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:

• 第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。
• Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as 'each consolidated business year within the preceding ten years'), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as 'individually taxed amount of retained income'), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:

• 第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。
• Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as 'each consolidated business year within the preceding ten years'), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as 'individually taxed amount of retained income' and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:

• 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該内国法人の事業年度（次項において「適用事業年度」という。）前の事業年度又は連結事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十六条の六第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社（当該内国法人に係る特定外国子会社等及び法第六十八条の九十第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十六条の八第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額
• Where an event listed in Article 66-8, paragraph (1), item (i) of the Act has occurred with regard to a specified foreign subsidiary, etc. related to a domestic corporation prescribed in said paragraph (excluding the case where said event occurred during the business year or consolidated business year preceding the business year of the domestic corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 66-8, paragraph (1), item (i) of the Act (hereinafter the business year including such base day shall be referred to as the 'base business year' in this item and the following paragraph, and such business year of the domestic corporation shall be referred to as the 'applicable business year' in the following paragraph)), when said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 66-6, paragraph (1) of the Act for the relevant base business year of the specified foreign subsidiary, etc.:　The amount obtained by multiplying said excess amount by the ratio of the shares, etc. for considering the claims held by said domestic corporation that are prescribed in Article 39-16, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of said base business year (in the case where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the domestic corporation (excluding a specified foreign subsidiary, etc. related to the domestic corporation and a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary, etc. related to the domestic corporation (including a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-16, paragraph (3), item (ii); the same shall apply in the following item) via said affiliated foreign company and said other specified foreign subsidiary, etc.)

• 振替国債非課税適用申告書を提出した者が、その提出後、当該振替国債非課税適用申告書に記載した氏名若しくは名称又は住所の変更をした場合には、その者は、その変更をした日以後最初に当該振替国債非課税適用申告書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替国債の利子の支払を受けるべき日の前日までに、その変更をした後のその者の氏名又は名称及び住所その他の財務省令で定める事項を記載した申告書を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替国債の振替記載等に係る他の特定間接口座管理機関）及び当該振替国債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この項において同じ。）を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替国債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替国債の振替記載等に係る外国間接口座管理機関）及び当該振替国債の振替記載等に係る特定振替機関等を経由して第一項第一号イに規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に支払を受ける当該振替国債の利子については、同項の規定は、適用しない。
• Where a person who has submitted a written application for tax exemption of book-entry transfer national government bonds has, after submission, changed the name or address initially stated in the said written application for tax exemption of book-entry transfer national government bonds, the person shall, no later than the day preceding the day on which the person is to receive, for the first time since the date of change, payment of interest on the book-entry transfer national government bonds for which the person made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the person submitted the said written application for tax exemption of book-entry transfer national government bonds, submit a written application stating the person's new name or address and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (1)(i)(a), via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this paragraph), or via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds. In this case, where the person has failed to submit the said written application, the provision of paragraph (1) shall not apply to interest on the said book-entry transfer national government bonds to be received by the person on or after the day on which the change has been made.

• 非居住者又は外国法人（第一項第一号、第三号又は第四号に掲げる者を除く。以下この項において同じ。）が、法第五条の二第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定によりされた確認（以下この項において「振替国債等に係る確認」という。）に係る振替記載等に係る口座において平成十一年四月一日以後最初に短期国債等（法第四十一条の十二第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。）の振替記載等を受ける場合には、当該振替記載等については、当該振替国債等に係る確認に係る法第五条の二第一項第一号イの規定による同号イの振替国債非課税適用申告書の提出（同条第十項の規定による同項の申告書の提出を含む。）又は同条第一項第二号イの規定による同号イの振替地方債非課税適用申告書の提出（同条第十一項の規定による同項の申告書の提出を含む。）をもつて法第四十一条の十二第十二項の規定による同項の告知書の提出（第四項の規定による同項の書類の提出を含む。）があつたものと、当該振替国債等に係る確認に係る法第五条の二第九項の規定による同項の政令で定める書類の提示をもつて法第四十一条の十二第十二項の規定（第五項の規定を含む。）による確認書類の提示があつたものと、当該振替国債等に係る確認をもつて第六項の規定による確認（第七項の規定による同項の書類の提出を含む。）があつたものと、それぞれみなす。ただし、同条第十二項の告知書又は第四項の書類に記載すべき氏名又は名称及び住所が当該振替国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。
• Where a nonresident or foreign corporation (excluding those listed in paragraph (1), item (i), item (iii), or item (iv); hereinafter the same shall apply in this paragraph) makes entries or records under the book-entry transfer system for short-term national bonds, etc. (meaning national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which fall under the category of specified short-term government or company bonds and principal-only book-entry national bonds and coupon-only book-entry national bonds prescribed in paragraph (12) of said Article) for the first time on or after April 1, 1999 in the account pertaining to entries or records under the book-entry transfer system that has gone through the confirmation pursuant to the provisions of Article 5-2, paragraph (9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of said Article; hereinafter the same shall apply in this paragraph) (hereinafter such confirmation shall be referred to as 'confirmation pertaining to book-entry national bonds, etc.' in this paragraph), with regard to said entries or records under the book-entry transfer system, it shall be deemed that the submission of a written notice set forth in Article 41-12, paragraph (12) of the Act under the provisions of said paragraph (including the submission of the document set forth in paragraph (4) under the provisions of said paragraph) has been made by the submission of a written application for a tax exemption on book-entry national bonds set forth in Article 5-2, paragraph (1), item (i), (a) of the Act under the provisions of (a) of said item (including the submission of a written application set forth in paragraph (10) of said Article under the provisions of said paragraph) or the submission of a written application for a tax exemption on book-entry municipal bonds set forth in Article 5-2, paragraph (1), item (ii), (a) of the Act under the provisions of (a) of said item (including the submission of a written application set forth in paragraph (11) of said Article under the provisions of said paragraph) for said confirmation pertaining to book-entry national bonds, etc., that the presentation of the identification documents under the provisions of Article 41-12, paragraph (12) of the Act (including the provisions of paragraph (5)) has been made by the presentation of the documents specified by Cabinet Order set forth in Article 5-2, paragraph (9) of the Act under the provisions of said paragraph for said confirmation pertaining to book-entry national bonds, etc., and that the confirmation under the provisions of paragraph (6) (including the submission of the documents set forth in paragraph (7) under the provisions of said paragraph) has been provided by said confirmation pertaining to book-entry national bonds, etc.; provided, however, that this shall not apply when the name and address to be entered in a written notice set forth in Article 41-12, paragraph (12) of the Act or the document set forth in paragraph (4) differ from the name and address of said nonresident or foreign corporation for which said confirmation pertaining to book-entry national bonds, etc. has been provided.

• 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該連結法人の連結事業年度（次項において「適用連結事業年度」という。）前の連結事業年度又は事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十八条の九十第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（当該連結法人に係る外国関係会社（当該連結法人に係る特定外国子会社等及び法第六十六条の六第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十八条の九十二第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等（法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の百十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額
• Where an event listed in Article 68-92, paragraph (1), item (i) of the Act has occurred with regard to the specified foreign subsidiary, etc. of a consolidated corporation prescribed in said paragraph (excluding the case where said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 68-92, paragraph (1), item (i) of the Act (hereinafter the business year including such base day shall be referred to as the 'base business year' in this item and the following paragraph, and such consolidated business year of the consolidated corporation shall be referred to as the 'applicable consolidated business year' in the following paragraph)), when said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 68-90, paragraph (1) of the Act for the relevant base business year of the specified foreign subsidiary, etc.:　The amount obtained by multiplying said excess amount by the ratio of the shares, etc. for considering the claims held by said consolidated corporation that are prescribed in Article 39-116, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of said base business year (in the case where the dividend of surplus, etc. has been paid to an affiliated foreign company of the consolidated corporation (excluding a specified foreign subsidiary, etc. related to the consolidated corporation and a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary, etc. of the consolidated corporation (including a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-116, paragraph (3), item (ii); the same shall apply in the following item) via said affiliated foreign company and said other specified foreign subsidiary, etc.)

• 特殊関係株主等である内国法人が前条第一項の規定の適用を受ける場合には、当該内国法人に係る特定外国法人の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国法人の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の九の七第一項（特定外国法人の課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十三の七第一項（特定外国法人の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。
• Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign corporation related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign corporation (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 66-9-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-9-7(1) of the said Act', the phrase 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 68-93-7(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-93-7(1) of the said Act', and the phrase 'paragraph (1) to paragraph (3) of the said Article' shall be deemed to be replaced with 'Article 81-15(1) to (3).'

• 非居住者又は外国法人が、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一般民間国外債のうち特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合において、当該保管の委託を受けている支払の取扱者（以下この項において「保管支払取扱者」という。）で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理（以下この項において「媒介等」という。）をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子（第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項（以下この項及び第十四項において「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類（当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。第九項及び第十四項において「利子受領者確認書」という。）を作成し、これをその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、当該非居住者又は外国法人は、その支払を受けるべき利子につき第四項の規定による非課税適用申告書の提出をしたものとみなす。
• Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, which fall under the category of specified foreign-issued company bonds and for which the nonresident or foreign corporation has, pursuant to the provision of a Cabinet Order, entrusted custody with the person in charge of handling payment, if [1] the said person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the 'person in charge of handling custody and payment') who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the 'intermediary services, etc.') for the receipt of interest on the said specified foreign-issued company bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by an Ordinance of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provision of Article 3-3(3) or (6); hereinafter the same shall apply in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (14) as 'interest recipient information'), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by an Ordinance of the Ministry of Finance (limited to a document prepared based on the information on the interest recipient provided by the said person in charge of handling custody and payment; referred to in paragraph (9) and paragraph (14) as the 'interest recipient confirmation document'), and submitted it to the competent district director having jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption pursuant to the provision of paragraph (4) with respect to the interest receivable thereby:

• 特殊関係株主等である連結法人が前条第一項の規定の適用を受ける場合には、当該連結法人に係る特定外国法人の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国法人の個別課税対象留保金額に対応するもの（当該個別課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該連結法人が納付する個別控除対象外国法人税の額（同法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第八十一条の十五第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十三の七第一項（特定外国法人の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の九の七第一項（特定外国法人の課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」とする。
• Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign corporation related to the said consolidated corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the individually taxable retained income of the said specified foreign corporation (up to the amount equivalent to the said individually taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of individually creditable foreign corporation tax (meaning the amount of individually creditable corporation tax prescribed in Article 81-15(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said consolidated corporation, and the provisions of Article 81-15(1) to (7), (10) and (15) to (17) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8)' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 68-93-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 68-93-7(1) of the said Act', the phrase 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) of the said Article' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 66-9-7(1) of the said Act (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 66-9-7(1) of the said Act', and the phrase 'paragraph (1) to paragraph (3) of the said Article' shall be deemed to be replaced with 'Article 69(1) to (3).'

• 法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日の属する年（次項において「適用年」という。）の前年以前の年に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額）
• Where an event listed in Article 40-5, paragraph (1), item (i) of the Act has occurred with regard to a specified foreign subsidiary, etc. of a resident prescribed in Article 40-5, paragraph (1) of the Act (excluding the case where said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5, paragraph (1), item (i) of the Act of said specified foreign subsidiary, etc. (hereinafter such business year shall be referred to as the 'base business year' in this item and the following paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the 'applicable business year' in the following paragraph)) and when said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4, paragraph (1) of the Act for said base business year of said specified foreign subsidiary, etc.:　The amount obtained by multiplying said excess amount by the ratio of the shares, etc. for considering the claims held by said person of said specified foreign subsidiary, etc. prescribed in Article 25-21, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company of said resident (excluding a specified foreign subsidiary, etc. of said resident; hereinafter the same shall apply in this item and the following item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5, paragraph (1), item (i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary, etc. of said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21, paragraph (3), item (ii); the same shall apply in the following item and paragraph (4)) via said affiliated foreign company and said other specified foreign subsidiary, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5, paragraph (1), item (i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21, paragraph (2), for said base business year of said specified foreign subsidiary, etc., the remaining amount after deducting said amount to be deducted from said calculated amount)

• 前条第一項各号に掲げる内国法人が同項の規定の適用を受ける場合には、当該内国法人に係る特定外国子会社等の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国子会社等の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。
• Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-7(1) of the said Act', the phrase 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-91(1) of the said Act', and the phrase 'paragraph (1) to paragraph (3) of the said Article' shall be deemed to be replaced with 'Article 81-15(1) to (3).'

• 振替地方債非課税適用申告書を提出した者が、その提出後、当該振替地方債非課税適用申告書に記載した氏名若しくは名称又は住所の変更をした場合には、その者は、その変更をした日以後最初に当該振替地方債非課税適用申告書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替地方債の利子の支払を受けるべき日の前日までに、その変更をした後のその者の氏名又は名称及び住所その他の財務省令で定める事項を記載した申告書を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替地方債の振替記載等に係る他の特定間接口座管理機関）及び当該振替地方債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この項において同じ。）及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替地方債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替地方債の振替記載等に係る外国間接口座管理機関）及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由して第一項第二号イに規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に支払を受ける当該振替地方債の利子については、同項の規定は、適用しない。
• Where a person who submitted a written application for tax exemption of book-entry transfer local government bonds has, after submission, changed the name or address initially stated in the said written application for tax exemption of book-entry transfer local government bonds, the person shall, no later than the day preceding the day on which the person is to receive, for the first time since the date of change, payment of interest on the book-entry transfer local government bonds for which the person made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the person submitted the said written application for tax exemption of book-entry transfer local government bonds, submit a written application stating the person's new name or address and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (1)(ii)(a), via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this paragraph) and the person who pays the said interest, or via [1] the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] the person who pays the said interest. In this case, where the person has failed to submit the said written application, the provision of paragraph (1) shall not apply to interest on the said book-entry transfer local government bonds to be received by the person on or after the day on which the change has been made.

• 前条第一項各号に掲げる連結法人が同項の規定の適用を受ける場合には、当該連結法人に係る特定外国子会社等の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国子会社等の個別課税対象留保金額に対応するもの（当該個別課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該連結法人が納付する個別控除対象外国法人税の額（同法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第八十一条の十五第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」とする。
• Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said consolidated corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the individually taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said individually taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of individually creditable foreign corporation tax (meaning the amount of individually creditable corporation tax prescribed in Article 81-15(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said consolidated corporation, and the provisions of Article 81-15(1) to (7), (10) and (15) to (17) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8)' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 68-91(1) of the said Act', the phrase 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) of the said Article' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the said Act (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 66-7(1) of the said Act', and the phrase 'paragraph (1) to paragraph (3) of the said Article' shall be deemed to be replaced with 'Article 69(1) to (3).'

• 法第四十条の四第一項各号に掲げる居住者は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税（本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税（これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。）及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税（利子税を除く。）に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。）に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第三十九条の十五第二項第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る同項第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る同項第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る同項第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額とすることができる。
• Notwithstanding the provisions of the preceding paragraph, a resident listed in the items of Article 40-4, paragraph (1) of the Act may deem that the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning corporate income taxes in the state of the head office of a specified foreign subsidiary, etc. (meaning taxes to be imposed based on the amount of the company's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141, paragraph (2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities of such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2, item (xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to said incidental taxes; hereinafter the same shall apply in this Section) (where there are two or more laws and regulations concerning said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the 'laws and regulations of the state of the head office' in this paragraph), with regard to the income of said specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year (where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act are applied to a transaction between said specified foreign subsidiary, etc. and a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act that relates to said specified foreign subsidiary, etc., the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in those provisions), and the sum of the amounts listed in Article 39-15, paragraph (2), items (i) to (xiii) for said calculated amount of income and then deducting therefrom the sum of the amounts listed in items (xiv) to (xvi) of said paragraph for said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, said amount shall be the remaining amount after deducting the sum of said amount of loss and the amounts listed in items (xiv) to (xvi) of said paragraph for said calculated amount from the sum of the amounts listed in items (i) to (xiii) of said paragraph for said calculated amount) shall be the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 40-4, paragraph (2), item (ii) of the Act.

• 非居住者又は外国法人が次の各号に掲げる口座において最初に振替地方債の振替記載等を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び住所その他の財務省令で定める事項を記載した書類（以下この項及び次項において「振替地方債特例書類」という。）を作成し、当該振替地方債特例書類を当該振替地方債の利子の支払をする者を経由して法第五条の二第一項第二号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等が特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が特定間接口座管理機関である場合には、当該振替地方債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替地方債の振替記載等に係る特定口座管理機関）及び特定振替機関並びに当該利子の支払をする者を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該振替地方債につき同項第二号イの規定による振替地方債非課税適用申告書の提出をしたものとみなす。ただし、当該振替地方債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定により他の振替地方債につきされた確認（以下この項、次項及び第二十三項において「他の振替地方債に係る確認」という。）、同条第九項の規定により利付振替国債につきされた確認（以下この項、次項及び第二十三項において「利付振替国債に係る確認」という。）又は短期国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。
• Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system with regard to book-entry municipal bonds in an account listed in the following items, if the person specified in the relevant item for the category of accounts listed in that item has, when said entries or records under the book-entry transfer system were made, prepared a document that states the name of said nonresident or foreign corporation and his/her or its address and any other matters specified by Ordinance of the Ministry of Finance (hereinafter referred to as a 'document on special measures for book-entry municipal bonds' in this paragraph and the following paragraph) and submitted said document on special measures for book-entry municipal bonds to the district director of the tax office prescribed in Article 5-2, paragraph (1), item (ii), (a) of the Act via the person who pays the interest from said book-entry municipal bonds (in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified account management institution, submission shall be made to the district director of the tax office via a specified book-entry transfer institution and the person who pays the interest; in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified secondary account management institution, submission shall be made to said district director of the tax office via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said interest-bearing book-entry municipal bonds (in the case where said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry municipal bonds through any other specified secondary account management institution, submission shall be made via said other specified secondary account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said interest-bearing book-entry municipal bonds), [2] a specified book-entry transfer institution, and [3] the person who pays the interest), said nonresident or foreign corporation shall be deemed to have submitted a written application for a tax exemption on book-entry municipal bonds pursuant to the provisions of Article 5-2, paragraph (1), item (ii), (a) of the Act with respect to said interest-bearing book-entry municipal bonds; provided, however, that this shall not apply where the name and address entered in said document on special measures for book-entry municipal bonds differ from the name and address of said nonresident or foreign corporation for which confirmation has been provided pursuant to the provisions of paragraph (9) of said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of said Article; hereinafter the same shall apply in this paragraph) with respect to other book-entry municipal bonds (hereinafter referred to as 'confirmation for other book-entry municipal bonds' in this paragraph, the following paragraph and paragraph (23)), where confirmation has been provided pursuant to the provisions of paragraph (9) of said Article with respect to interest-bearing book-entry national bonds (hereinafter referred to as 'confirmation for interest-bearing book-entry national bonds' in this paragraph, the following paragraph and paragraph (23)) or where confirmation for short-term national bonds, etc. has been provided:

• 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。
• Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as 'issued shares, etc.'), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an 'affiliated foreign corporation'), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign corporation'), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as 'individually taxable retained income') shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.

• 法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益（租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益をいう。次項及び第三項において同じ。）」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。
• The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as 'short-term national bonds, etc.' in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the 'issue price, etc. on the final issue date' in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term 'interest' in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with 'profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))'; the term 'out of the number of months' in paragraph (2) of said Article shall be deemed to be replaced with 'out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);' and the term 'the amount of income prescribed in paragraph (1), item (i)' in paragraph (3) of said Article shall be deemed to be replaced with 'the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i).'

• 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
• Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as 'issued shares, etc.') (such relationship referred to in the next paragraph as a 'specified relationship'), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an 'affiliated foreign corporation'), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign corporation'), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as 'taxable retained income') shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.

• 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。
• Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as 'issued shares, etc.') (such relationship referred to in the next paragraph as a 'specified relationship'), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an 'affiliated foreign corporation'), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign corporation'), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as 'taxable retained income') shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:

• 非居住者又は外国法人が次の各号に掲げる口座において最初に振替国債（利子が支払われるものに限る。以下この項、第五項及び第二十二項において「利付振替国債」という。）の振替記載等（法第五条の二第五項第六号に規定する振替記載等をいう。以下この条において同じ。）を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び法第五条の二第一項第一号イに規定する住所（以下この項、第五項及び第二十二項において「住所」という。）その他の財務省令で定める事項を記載した書類（以下この項及び次項において「振替国債特例書類」という。）を作成し、当該振替国債特例書類を同号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等（同条第一項に規定する特定振替機関等をいう。以下この条において同じ。）が法第五条の二第五項第二号に規定する特定口座管理機関（以下この条において「特定口座管理機関」という。）である場合には、同項第一号に規定する特定振替機関（以下この条において「特定振替機関」という。）を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が同項第三号に規定する特定間接口座管理機関（以下この条において「特定間接口座管理機関」という。）である場合には、当該利付振替国債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該利付振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該利付振替国債の振替記載等に係る特定口座管理機関）及び特定振替機関を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該利付振替国債につき法第五条の二第一項第一号イの規定による振替国債非課税適用申告書の提出をしたものとみなす。ただし、当該振替国債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。）の規定により振替地方債につきされた確認（以下この項、次項及び第二十二項において「振替地方債に係る確認」という。）又は法第四十一条の十二第十二項の規定により短期国債等（同条第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。）につきされた確認（第二十六条の十八第六項の規定によりされた確認を含む。以下この条において「短期国債等に係る確認」という。）がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。
• Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system (meaning entries or records under the book-entry transfer system prescribed in Article 5-2, paragraph (5), item (vi) of the Act; hereinafter the same shall apply in this Article) with regard to book-entry national bonds (limited to those that bear interest; hereinafter referred to as 'interest-bearing book-entry national bonds' in this paragraph, paragraph (5) and paragraph (22)) in an account listed in the following items, if the person specified in the relevant item for the category of accounts listed in that item has, when said entries or records under the book-entry transfer system were made, prepared a document that states the name of said nonresident or foreign corporation and his/her or its address as prescribed in Article 5-2, paragraph (1), item (i), (a) of the Act (hereinafter referred to as 'address' in this paragraph, paragraph (5) and paragraph (22)) and any other matters specified by Ordinance of the Ministry of Finance (hereinafter referred to as a 'document on special measures for book-entry national bonds' in this paragraph and the following paragraph) and submitted said document on special measures for book-entry national bonds to the district director of the tax office prescribed in Article 5-2, paragraph (1), item (i), (a) of the Act (in the case where the specified book-entry transfer institution, etc. (meaning a specified book-entry transfer institution, etc. as prescribed in paragraph (1) of said Article; hereinafter the same shall apply in this Article) pertaining to the person specified in the relevant item is a specified account management institution as prescribed in Article 5-2, paragraph (5), item (ii) of the Act (hereinafter referred to as a 'specified account management institution' in this Article), submission shall be made to said district director of the tax office via a specified book-entry transfer institution prescribed in paragraph (5), item (i) of said Article (hereinafter referred to as a 'specified book-entry transfer institution' in this Article); in the case where the specified book-entry transfer institution, etc. of the person specified in the relevant items is a specified secondary account management institution as prescribed in paragraph (5), item (iii) of said Article (hereinafter referred to as a 'specified secondary account management institution' in this Article), submission shall be made to said district director of the tax office via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said interest-bearing book-entry national bonds (in the case where said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry national bonds through any other specified secondary account management institution, submission shall be made via said other specified secondary account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said interest-bearing book-entry national bonds) and [2] a specified book-entry transfer institution), said nonresident or foreign corporation shall be deemed to have submitted a written application for a tax exemption on book-entry national bonds pursuant to the provisions of Article 5-2, paragraph (1), item (i), (a) of the Act with respect to said interest-bearing book-entry national bonds; provided, however, that this shall not apply where the name and address entered in said document on special measures for book-entry national bonds differ from the name and address of the nonresident or foreign corporation for which confirmation has been provided pursuant to the provisions of paragraph (9) of said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of said Article) with respect to book-entry municipal bonds (hereinafter referred to as 'confirmation for book-entry municipal bonds' in this paragraph, the following paragraph and paragraph (22)) or for which confirmation has been provided pursuant to the provisions of Article 41-12, paragraph (12) of the Act with respect to short-term national bonds, etc. (meaning national bonds listed in paragraph (9), items (i) to (viii) of said Article that fall under the category of specified short-term government or company bonds prescribed in said paragraph, and principal-only book-entry national bonds and coupon-only book-entry national bonds prescribed in paragraph (12) of said Article) (including confirmation provided pursuant to the provisions of Article 26-18, paragraph (6); hereinafter referred to as 'confirmation for short-term national bonds, etc.' in this Article):

• 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額（同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定により当該内国法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の十八第十二項（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）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」として、同項の規定を適用する。
• In the case where there is any taxed amount of retained income prescribed in Article 66-8, paragraph (1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8, paragraph (1) of the Act, pursuant to the provisions of said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of said paragraph occurred with regard to a specified foreign subsidiary, etc. related to said domestic corporation, or an affiliated foreign company related to said domestic corporation, when said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on said specified foreign subsidiary, etc. that was deemed to be the amount of creditable foreign corporation tax payable by said domestic corporation, pursuant to the provisions of Article 66-7, paragraph (1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69, paragraphs (1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7, paragraph (1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by said domestic corporation, pursuant to the provisions of Article 68-91, paragraph (1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15, paragraphs (1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91, paragraph (1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary, etc. that was deemed to be the amount of creditable foreign corporation tax payable by said domestic corporation, which was the basis for said calculation, and which consists of said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by said domestic corporation, which was the basis for said calculation, and which consists of said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69, paragraph (10) of said Act shall apply by replacing the terms in said paragraph as follows: the term 'the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of paragraph (8)' shall be deemed to be replaced with 'the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary, etc. prescribed in Article 66-7, paragraph (1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of said paragraph;' the term 'in the case where said amount of foreign corporation tax was reduced (' shall be deemed to be replaced with 'in the case where said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18, paragraph (12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or' the term 'the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of paragraph (8) of said Article' shall be deemed to be replaced with 'the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of paragraph (8) of said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary, etc. prescribed in Article 68-91, paragraph (1) (Credit for Foreign Tax on the Individually Taxable Retained Income of the Specified Foreign Subsidiary, etc. of a Consolidated Corporation) of said Act, the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of said paragraph;' and the term 'paragraphs (1) to (3) of said Article' shall be deemed to be replaced with 'Article 81-15, paragraphs (1) to (3).'

• 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された同項に規定する個別課税済留保金額（同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定により当該連結法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該連結法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の百十八第十二項（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）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」として、同項の規定を適用する。
• In the case where there is any individually taxed amount of retained income prescribed in Article 68-92, paragraph (1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92, paragraph (1) of the Act, pursuant to the provisions of said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of said paragraph occurred with regard to the specified foreign subsidiary, etc. of the domestic corporation, or an affiliated foreign company of said consolidated corporation, when said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on said specified foreign subsidiary, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by said consolidated corporation, pursuant to the provisions of Article 68-91, paragraph (1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15, paragraphs (1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91, paragraph (1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by said consolidated corporation, pursuant to the provisions of Article 66-7, paragraph (1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69, paragraphs (1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7, paragraph (1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by said consolidated corporation, which was the basis for said calculation, and which consists of said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary, etc. that was deemed to be the amount of creditable foreign corporation tax payable by said consolidated corporation, which was the basis for said calculation, and which consists of said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15, paragraph (10) of said Act shall apply by replacing the terms in said paragraph as follows: the term 'the part of the amount deemed to be payable by said consolidated corporation pursuant to the provisions of paragraph (8)' shall be deemed to be replaced with 'the part of the amount deemed to be payable by said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary, etc. prescribed in Article 68-91, paragraph (1) (Credit for Foreign Tax on the Individually Taxable Retained Income of the Specified Foreign Subsidiaries, etc. of a Consolidated Corporation) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by said consolidated corporation pursuant to the provisions of said paragraph;' the term 'in the case where said amount of foreign corporation tax was reduced (' shall be deemed to be replaced with 'in the case where said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118, paragraph (12) (Calculation, etc. of Foreign Corporation Tax on the Individually Taxable Retained Income of a Specified Foreign Subsidiary, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;' the term 'the part of the amount deemed to be payable by said consolidated corporation pursuant to the provisions of paragraph (8) of said Article' shall be deemed to be replaced with 'the part of the amount deemed to be payable by said consolidated corporation pursuant to the provisions of paragraph (8) of said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary, etc. prescribed in Article 66-7, paragraph (1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations) of said Act, the part of the amount deemed to be payable by said consolidated corporation pursuant to the provisions of said paragraph;' and the term 'paragraphs (1) to (3) of said Article' shall be deemed to be replaced with 'Article 69, paragraphs (1) to (3).'