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  • paragraph (7), item (i)

    取得には、当該法人と政令で定める特殊の関係のある個人若しくは法人からの取得又は合併、分割、贈与、交換、出資若しくは適格現物分配によるもの、所有権移転外リース取引によるものその他政令で定めるものを含まないものとする。

    acquisition does not include acquisition from an individual or corporation having a special relationship with the corporation that is specified by Cabinet Order, acquisition…

  • paragraph (7)

    前項に定めるもののほか、第四項の規定の適用に関し必要な事項は、政令で定める。

    Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (4) are specified by Cabinet Order.

  • paragraph (1), item (iii)

    その年分の事業所得の金額として政令で定めるところにより計算した金額

    the amount calculated, as specified by Cabinet Order, as the amount of business income for the relevant year.

  • paragraph (1), item (ii)

    その年分の事業所得の金額として政令で定めるところにより計算した金額

    the amount calculated pursuant to the provisions of Cabinet Order as the amount of business income for that year.