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- paragraph (1), item (iii)
外国法人が発行し、又は保証する債券で政令で定めるもの(前二号に掲げるものを除く。)
bonds issued or guaranteed by a foreign corporation, which are specified by Cabinet Order (excluding those listed in the preceding two items);
- paragraph (3), item (ii)
外国が発行し、又は保証する債券で政令で定めるもの
bonds issued or guaranteed by a foreign state, which are specified by Cabinet Order;
- paragraph (3), item (iii)
外国法人が発行する債券で政令で定めるもの(前号に掲げるものを除く。)
bonds issued by a foreign corporation, which are specified by Cabinet Order (excluding those listed in the preceding item).
- paragraph (6), item (i)
その年の前年以前に他の退職手当等の支払を受けている場合で政令で定める場合 第三項の規定により計算した金額から、当該他の退職手当等につき政令で定めるところにより同項の規定に準じて計算した金額を控除した金額
a case as prescribed by Cabinet Order, in which the taxpayer has been paid other severance pay and other such compensation in or before the previous year: the amount calculated…
- paragraph (3)
前二項の規定の適用に関し必要な事項は、政令で定める。
Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
- paragraph (8)
前各項に定めるもののほか、繰延資産の償却に関し必要な事項は、政令で定める。
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the depreciation of deferred assets are specified by Cabinet Order.
- paragraph (1)
認可協会は、政令で定めるところにより、登記しなければならない。
An authorized association must make registrations pursuant to the provisions of Cabinet Order.
- paragraph (2), item (iii)
前条第三項に規定する賞金 その金額(金銭以外のもので支払われる場合には、その支払の時における価額として政令で定めるところにより計算した金額)から政令で定める金額を控除した残額に百分の十の税率を乗じて計算した金額
monetary awards prescribed in paragraph (3) of the preceding Article:the amount calculated when the amount prescribed by Cabinet Order is deducted from the monetary award (or from…
- paragraph (4)
前三項の規定の適用に関し必要な事項は、政令で定める。
The necessary particulars concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.